Analysis of Corporate Social Responsibility Disclosure of Indonesian Islamic Banking Based on the Islamic Social Reporting Index (ISR Index)
DOI:
https://doi.org/10.55606/ijemr.v4i3.410Keywords:
Content Analysis, CSR, Islamic Banking, ISRAbstract
In an era that increasingly prioritizes transparency and social accountability, disclosure of Corporate Social Responsibility (CSR) has become an integral part of corporate strategy, including in Islamic banking. CSR is not only related to economic aspects, but must also reflect social, ethical, and sustainability values that are in line with Islamic sharia principles. In Indonesia, Islamic banking is expected to focus not only on profitability but also on the social impact generated from their business activities, which is reflected in CSR disclosure. The purpose of this study was to analyze the implementation of corporate social responsibility (CSR) as measured by the ISR index in Islamic banks in Indonesia using the content analysis method. The population and sample used include the financial statements of Bank Mega Syariah, Bank Syariah Indonesia, and Bank Muamalat Indonesia in 2022-2023. The results of the study show that not all Islamic banks including BMS, BSI and BMI disclose ISR formatively. Only Bank Syariah and Bank Muamalat Indonesia disclose ISR informatively. Bank Mega Syariah does not disclose ISR formatively.
References
Anwar, S. M. and Rajab, N. A., "Analisis pengungkapan tanggung jawab sosial perbankan syariah dalam perspektif syariah enterprise theory (Studi kasus di Bank Bri Syariah Palopo)," Jurnal Manajemen STIE Muhammadiyah Palopo, vol. 4, no. 2, 2019.
Asari, A., Mujanah, S. and Rijal, S., Manajemen SDM di Era Transformasi Digital, 2023.
Astuti, S., "Analisis Faktor-Faktor yang Mempengaruhi Pengukuran Pengungkapan Corporate Social Responsibility (CSR) Perbankan Syariah Berdasarkan Indeks Islamic Social Reporting (ISR)," Akmenika: Jurnal Akuntansi dan Manajemen, vol. 16, no. 1, 2019.
Astuti, Y. T. and Binawati, E., "Pengaruh Profitabilitas, Komisaris Independen, Umur Perusahaan dan Ukuran Perusahaan Terhadap Islamic Social Reporting Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Indeks (JII) Periode Tahun 2013-2017," Jurnal Optimal, vol. 17, no. 1, pp. 149–157, 2020.
Baharuddin, M. I., Junaidi, J. and Sultan, S., "Corporate Social Responsibility: An Empirical Study on Islamic Banks in Indonesia," I-Finance: A Research Journal on Islamic Finance, vol. 9, no. 1, pp. 19–35, 2023.
Cahyani, S. F. N. and Fasa, M. I., "Faktor-Faktor yang Mempengaruhi Kualitas Pelayanan terhadap Nasabah pada Masa Pandemik di Bank Syariah," Mutanaqishah: Journal of Islamic Banking, vol. 1, no. 2, pp. 103–114, 2021.
Dewi, N. K. D. S., Merawati, L. K. and Tandio, D. R., "Pengaruh Struktur Kepemilikan, Komite Audit, Profil Perusahaan dan Rasio Aktivitas Terhadap Pengungkapan Corporate Social Responsibility (CSR)," KHARISMA, vol. 3, no. 1, 2021.
Gusriani, R., Pengaruh Kinerja Keuangan, Good Corporate Governance (GCG), Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Moderasi, Doctoral Dissertation, UIN Sultan Syarif Kasim Riau, 2024.
Hadinata, S., "Islamic Social Reporting Index dan Kinerja Keuangan Pada Perbankan Syariah di Indonesia," EkBis: Jurnal Ekonomi dan Bisnis, vol. 2, no. 1, pp. 72–95, 2019.
Kamijaya, M., Pengaruh ukuran perusahaan, konsentrasi kepemilikan, dan profitabilitas terhadap pengungkapan aset biologis pada perusahaan agrikultur yang terdaftar di BEI, Doctoral Dissertation, Widya Mandala Catholic University Surabaya, 2019.
Lestari, A., Analisis pengaruh ICSR (Islamic Corporate Social Responsibility) dan zakat terhadap reputasi dan profitabilitas perusahaan: studi empiris pada bank syariah di Indonesia, 2018.
Mais, R. G. and Alawiyah, T., "Pengaruh Profitabilitas, Leverage, Likuiditas, dan Dewan Komisaris Independen Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Perbankan Syariah Di Indonesia Tahun 2015-2018," Jurnal STEI Ekonomi, vol. 29, no. 2, pp. 57–77, 2020.
Manurung, W. M. R., Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Terhadap Pengungkapan Islamic Social Reporting pada Perusahaan Industri Barang Konsumsi yang terdaftar di ISSI, Doctoral Dissertation, UIN Sumatera Utara, 2020.
Mariah, H., Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Islamic Social Reporting (ISR) Sebagai Variabel Moderasi, Doctoral Dissertation, UIN Raden Intan Lampung, 2023.
Mustaqim, B. Y. D., Pengaruh Ukuran Komite, Kualifikasi Komite Syariah, Keragaman Pengetahuan Komite, Ukuran Bank dan Kinerja Keuangan Terhadap Tingkat Pengungkapan Syariah, Doctoral Dissertation, Universitas Islam Sultan Agung Semarang, 2021.
Mustofa, N., Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi, Doctoral Dissertation, STIE PGRI Dewantara Jombang, 2021.
Ningsih, A. T. and Cheisviyanny, C., "Analisis Pengungkapan Corporate Social Responsibility PT. Bukit Asam, Tbk Berdasarkan GRI Dan Kaitannya Dengan PROPER," Jurnal Eksplorasi Akuntansi, vol. 1, no. 3, pp. 846–864, 2019.
Nugraheni, P. and Khasanah, E. N., "Implementation of the AAOIFI index on CSR disclosure in Indonesian Islamic banks," Journal of Financial Reporting and Accounting, vol. 17, no. 3, pp. 365–382, 2019.
Nur'aini, U., "Perbankan Syariah: Sebuah Pilar dalam Ekonomi Syariah," SCHOLASTICA: Jurnal Pendidikan dan Kebudayaan, vol. 4, no. 2, pp. 174–183, 2022.
Prasetyo, D. R., Pakih, I., Firmawan, R. and Fitria, N., "Analisis Yuridis Pelaksanaan Tanggung Jawab Sosial Perusahaan (CSR) di Indonesia," Journal Sains Student Research, vol. 2, no. 6, pp. 469–482, 2024.
Ridhawati, R. and Rahman, A. S., "Pengukuran Kinerja Sosial Bank Umum Syariah (BUS) Berdasarkan Islamic Social Reporting Index," Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis, vol. 13, no. 1, pp. 17–31, 2020.
Roosyidah, A., Analisis Pengaruh Inflasi, Kurs, Dan Tingkat Suku Bunga SBI Terhadap Jumlah Dana Pihak Ketiga Bank Syariah Bukopin, Doctoral Dissertation, IAIN Ponorogo, 2020.
Sagala, R., "Transparansi Laporan Keuangan Sebagai Media Komunikasi dan Informasi bank Papua," Jurnal Lensa Mutiara Komunikasi, vol. 4, no. 2, pp. 75–97, 2020.
Salman, K. R., "Islamic Governance, Maqashid Syariah, and Islamic Social Reporting: The Case of Islamic Banks in Indonesia," European Journal of Islamic Finance, no. 19, pp. 24–34, 2021.
Savitri, D. A., Analisis Pengungkapan CSR Perbankan Syariah Berdasarkan Islamic Social Reporting Index, Doctoral Dissertation, IAIN Purwokerto, 2021.
Septika, U., Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap Islamic Social Reporting Index, Doctoral Dissertation, UIN Raden Intan Lampung, 2022.
Setiawan, D. A. and Siregar, M. R., "Persepsi Pengusaha UMKM Terhadap Peran Bank Syariah," DIRHAM: Jurnal Ekonomi Islam, vol. 4, no. 1, pp. 28–38, 2023.
Shiddiqy, M. A., "Analisis Peluang dan Tantangan Perbankan Syariah di Era Digital," JASIE, vol. 2, no. 1, 2023.
Siregar, N. Y. and Safitri, T. A., "Pengaruh pengungkapan ERM, intellectual capital, CSR, dan sustainability report terhadap nilai perusahaan," Jurnal Bisnis Darmajaya, vol. 5, no. 2, pp. 53–79, 2019.
Sobarna, N., "Analisis perbedaan perbankan syariah dengan perbankan konvensional," Eco-Iqtishodi, vol. 3, no. 1, pp. 51–62, 2021.
Solikhun, S., "Relevansi Konsepsi Rahmatan Lil Alamin dengan Keragaman Umat Beragama," Hanifiya: Jurnal Studi Agama-Agama, vol. 4, no. 1, pp. 42–67, 2021.
Sulbahri, R. A., "Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan," Akuntansi dan Manajemen, vol. 16, no. 2, pp. 215–226, 2021.
Sumiyati, Y., Hendar, J. and Wiyanti, D., "Pengaturan CSR dalam rangka percepatan pembangunan sosial dan lingkungan di Indonesia," Anterior Jurnal, vol. 22, no. 3, pp. 185–196, 2023.
Ulfah, A. K. et al., Ragam Analisis Data Penelitian (Sastra, Riset dan Pengembangan), IAIN Madura Press, 2022.
Ulhaq, M. Z. and Al Fajar, M. R., "Peluang dan Tantangan Bank Syariah di Era Digital," J-ESA (Jurnal Ekonomi Syariah), vol. 5, no. 1, pp. 49–61, 2022.
Ulupui, I. G. K. A., Gurendrawati, E. and Murdayanti, Y., Pelaporan Keuangan Dan Praktik Pengungkapan, Goresan Pena, 2021.
Yudha, A. T. R. C., Fintech Syariah dalam Sistem Industri Halal: Teori dan Praktik, Syiah Kuala University Press, 2021.
Yuliana, Y., Analisis Pengungkapan Tanggung Jawab Sosial Perbankan Syariah dalam Perspektif Islamic Social Reporting (ISR), Doctoral Dissertation, Universitas Muhammadiyah Palopo, 2022.
Yuni, W., Persepsi masyarakat Desa Salambue terhadap produk dan jasa bank syariah, Doctoral Dissertation, IAIN Padangsidimpuan, 2020.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 International Journal of Economics and Management Research
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
