ANALISIS TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA

Ari Sita Nastiti

ANALISIS TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA

Ari Sita Nastiti

Abstract

ABSTRACT

This study aims to analyze the disclosure level of Islamic Social Reporting (ISR) in the annual report of sharia banking in Indonesia during the period 2014-2016. Such disclosure is needed to fulfill accountability to Allah SWT and society and to assist Muslim stakeholders in economic and religious decision making. The corporate disclosure level of corporate liability is measured using the ISR index developed by Othman et al. (2009). The sample used in this study is

12 Sharia Commercial Banks (BUS) with a total of 36 Annual Reports during the observation period.

This research is included in this type of qualitative descriptive research. Data analysis technique using content analysis method, with dichotomous procedure. Based on data analysis during the period 2014-2016, obtained the result that the average rate of ISR disclosure at syariah bank reaches score 24 (55,7%) from total 43 item of ISR checklist. However, overall there is an upward trend in ISR rates expressed by sharia banks from year to year. Completion of ISR

implementation in accordance with sharia principles must be continuously implemented by sharia

banks as an Islamic entity for the realization of accountability to Allah SWT, society and nature with orientation to falah and social welfare.

Keywords: Accountability, Sharia Accounting, Sharia Bank, Islamic Social Reporting, Annual Report

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