LEMBAGA KEUANGAN SYARIAH DAN TANGGUNG JAWAB SOSIAL (CSR): PENGUNGKAPAN BERDASARKAN ISLAMIC SOCIAL REPORTING (ISR) INDEKS

syarifah zuhra

Abstract

This study aims to analyze of  Corporate Social Responsibility (CSR) at Islamic Financial Institutions in this research is a case study on Islamic Banking based on the concept of the Islamic Social Reporting (ISR) index. This research was conducted by analyzing how Bank Syariah Indonesia (BSI) reported its Corporate Social Responsibility. In this research, the data processing uses the method of content analysis, a case study of the annual report of Bank Syariah Indonesia (BSI) based on the items of social responsibility disclosure in Islamic Social Reporting (ISR). The results of this study found that reporting on social responsibility, also known as Corporate Social Responsibility (CSR) at Bank Syariah Indonesia (BSI) was still very limited in the items disclosed, many reporting actions were still voluntary, and did not meet the Islamic Social Reporting perspective (ISR) index.

 Keywords: Corporate Social Responsibility, Islamic bank, Islamic Social Reporting, Islamic Social Reporting  Index,  Bank Syariah Indonesia.

 

Penelitian ini bertujuan untuk menganalisis tanggung jawab sosial perusahaan atau yang disebut dengan Corporate Social Responsibility (CSR) pada Lembaga Keuangan Syariah dalam penelitian ini studi kasus pada Perbankan Syariah berdasarkan konsep Islamic Social Reporting (ISR) indeks. Penelitian ini dilakukan dengan menganalisis bagaimana Bank Syariah Indonesia (BSI) melaporkan tanggung jawab sosial perusahaannya. Penelitian ini dalam pengolahan datanya menggunakan metode konten analisis, studi kasus terhadap laporan tahunan Bank Syariah Indonesia (BSI) berdasarkan pada item-item pengungkapan tanggung jawab sosial dalam  Islamic Social Reporting (ISR). Hasil penelitian ini menemukan bahwa pelaporan tanggung jawab sosial yang dikenal juga dengan Corporate Social Responsibility (CSR) pada Bank Syariah Indonesia (BSI) masih sangat terbatas item-item yang diungkapkan, banyak pelaporan tindakan yang masih secara sukarela, dan belum memenuhi perspektif Islamic Social Reporting (ISR) indeks.

 Kata Kunci: Corporate Social Responsibility, Bank Syariah, Islamic Social Reporting, Islamic Social Reporting  Index Bank Syariah Indonesia.

Full Text:

PDF INDONESIA

References

Achua, Joseph K. “Corporate Social Responsibility in Nigerian Banking System”.Society and Business Review, Vol. 3 Iss: 1, pp.57 - 71(2008).

Al Ghazali, Abu Hamid, al-Mustasf? Cairo: al Maktabah al- Tijariyyah al-Kubra, 1937 Al Shatibi, Abu Ishaq. (d.790/1388), (n.d.), al-Muw?faq?t f? Us?l al-Shar?„ah, Cairo:al-Maktabah al- Tijariyyah alKubr?. n.d.).

Amalia, Ayunita. Analisis Pelaporan Tanggung Jawab Perusahaan. Skripsi, Makassar: fakultas Ekonomi Universitas Hasanuddin. (2007)

Asyari. Menggagas Model Konstribusi Sosial Bank Syariah Di Negeri Rawan Bencana. Annual

International Conference on Islamic Studies (AICIS XII)

Australian Corporations. Accounting and Business Researclt. Vol. 26, No. 3, (Summer), pp. 187-99, (1996).

Branco, Manuel Castelo dan Rodrigues, Lúcia Lima. Factors Influencing Social Responsibility Disclosure by Portuguese Companies. Journal of Business Ethics 83 (4):685 - 701. (2008)

C. Jensen, Michael dan H. Meckling, William. “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure”. Journal of Financial Economics, Vol. 3, No. 4, pp. 305-360 (October, 1976)

Chapra, M Umer..The Islamic Vision of Development in the Light of Maqasid Al- Shari?ah. Jeddah: Islamic Research and Training Institute Islamic Development Bank. 2007

Deegan, C. and Gordon B. A Study of the Environmental Disclosure Practices of Australian Corporations. Accounting and Business Researclt. Vol. 26, No. 3, (Summer), pp. 187-99, (1996).

Dowling, J dan Pfeffer, J.. Organisation Legitimacy: Social values and Organizational Behaviour. Pacific Sociological Review. Vol. 18. Pp. 122-136, (1975)

Dusuki, Asyraf Wajidi and Humayon Dar, Stakeholders? Perceptions of Corporate Social Responsibility of Islamic Banks: Evidence from Malaysian Economy”. The 6th International Confrence on Islamic Economic and Finance. 2005

Dusuki, Asyraf Wajidi dan Abdullah, Nurdianawati Irwani, “Maqasid al- Shari`ah, Maslahah, and Corporate Social Responsibility”. The American Journal of Islamic Social Sciences 24/1(2007)

Eklington, J..Cannibals with Forks: The Triple Bottom Line of 21th Century Business. Capstone: Oxford. 1997

Farook, Sayd and Lanis, Roman.” Banking on Islam? Determinants of Corporate Social

Responsibility Disclosure”. The 6th International Confrence on Islamic Economic and Finance. (2005).

Friedman, M. “The Social Responsibility of Business Is to Increase Its Profit”, The New York Times Magazine, (September 13th., 1979)

Gray, R., Kouhy, R., Lavers, S., “Corporate Social and Environmental Reporting: A Review of the Literature and a Longitudinal Study of UK”. Disclosure, Accounting, Auditing and Accountability Journal,Vol. 8, No. 2, pp. 47-77, (1995).

Jamali, Dima dan Mirshak, Ramez. Corporate Social Responsibility (CSR): Theory and Practice in a Developing Country Context. Journal of Business Ethics 72 (3):243 - 262. (2007).

Kamali, Mohammad Hasyim. Maqasid al Shariah: The Objectives of Islamic Law, (Online: http://www.sunniforum.com, diakses 30 Mei 2015)

Kartini, Dwi. Corporate Social Responsibility: Transformasi Konsep Sustainability Management dan Implementasi di Indonesia. Jakarta: Refika Aditama. 2009

Laporan Tahunan 2017 PT Bank Syariah Mandiri, www.syariahmandiri.co.id

M. Jones, Thomas dan C. Wicks, Andrew. “Convergent Stakeholder Theory. Academi of Management Review. Vol 24, No 2, 206-221. (1999)

Maali, Bassam dkk. “Social Reporting by Islamic Bank”. ABACUS Vol. 42, No.2. Australia: The University of Sydney. (2006).

Maignan, I., Ferrell, O. C., and Hult, G. T., “Corporate Citizenship: Cultural Antecedents and Business Benefits”. Journal of the Academy of Marketing Science, 27(4): 455-469. 2004

McWilliams, A. dan D. Siegel.. Corporate Social Responsibility: A Theory of the Firm Perspective. Academy of Management Review, 26(1): 117–127. (2001)

Meutia, Inten..Menata Pengungkapan CSR di Bank Islam (Suatu Pendekatan Kritis). Jakarta: Citra Pustaka Indonesia. 2010

Mulyanita, Sugesty..Pengaruh Biaya Tangung Jawab Sosial Perusahaanterhadap Kinerja Perusahaan Perbankan. Skripsi. Lampung: Fakultas Ekonomi Universitas Lampung. (2009).

Mursitama, Tirta, dkk..Corporate Social Responsibility di Indonesia (Teori dan Implementasi). Institute for Development of Economic and Finance. (2011)

Nawawi, Kholil dan Astriani, Fera..Peran penyaluran dana Corporate Social Responsibility (CSR) dalam meningkatkan kepercayaan nasabah. Bogor: Fakultas Agama Islam Universitas Ibnu Khaldun. (2010)

Nugroho, Firmansyah FA..Analisis Hubungan antara Pengungkapan Corporate Social Responsibility (CSR) dan Karakteristik Tata Kelola Perusahaan pada Perusahaan Manufaktur Di Indonesia. Skripsi.

Semarang: Fakultas Ekonomi Universitas Diponegoro. (2011)

Patten, D.M., “Intra-industry Environmental Disclosures in Response to the Alaskan Oil Spill: A Note on Legitimacy Theory”. Accounting, Organizations and Society, Vol. 15, No. 5, pp. 471-75, (1992).

Sairally, Salma. “Evaluating the „Social Responsibility? of Islamic Finance: Learning From the Experiences of Socially Responsible Investment Funds”. The 6th International Confrence on Islamic Economic and Finance. (2005)

Saleh. 2008. An Empirical Examination of the Relationship between Corporate Social Responsibility Disclosure and Financial Performance in an Emerging Market. Malaysia: University of Malaya.

Sembiring, Edi Rismanda. 2003. Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Telaah Akuntansi, Volume: 01 No. 01 Juni 2003, hal. 01-21.

Triyuwono, Iwan. “Mengangkat ”sing liyan” untuk Formulasi Nilai Tambah Syari?ah”. Simposium Nasional Akuntansi X Unhas, 26-28 Juli 2007. 1-21.

Yusuf, Yasir. “Aplikasi CSR pada Bank Syariah: Suatu Pendekatan Maslahah dan Maqasid syariah. EKSIBISI, Vol 4, No 2, (Juni 2010)

Zappi, Gianna. “Corporate Responsibility in the Italian banking industry: Creating Value Through Listening to Stakeholders”. Corporate Governance, Vol. 7 Issue: 4, pp.471 – 475, (2007)

Referensi Lainnya

Ahmad, Khurshid. 2003. The challenge of Global Capitalism: An Islamic perspective.(Online: http://www.ips.org.pk)

Alamsyah, Halim. Membangun Kapasitas dan Memperkuat Kontribusi Perbankan Syariah dalam Percepatan Pembangunan Ekonomi. Keynote speech deputi gubernur Bank Indonesia pada acara seminar akhir tahun perbankan syariah, (Online), (http://www.bi.go.id, diakses 14 Desember 2016).

Al-Ghazali, Abu Hamid..Ihya? Ulumuddin jilid 4. Jakarta: Republika, 2012

Ariefyanto, M Irwan. BSM Raih Penghargaan The Best Islamic Bank, (Online: http://www.republika.co.id, diakses 22 Maret 2012)

Hadi, Nor. 2011. Corporate Social Responsibility (CSR). Yogyakarta: Graha Ilmu. Hardiansyah. Lingkungan, Masyarakat dan Tanggung Jawab Sosial Perusahaan – CSR, (online), ( http://fema.ipb.ac.id. Diakses 11 September 2017).

Laporan Tahunan 2021 PT Bank Syariah Indonesia, https://www.bankbsi.co.id/

Undang-Undang Republik Indonesia Nomor 10 Tahun 1998 tentang Perubahan atas Undang-Undang Nomor 7 Tahun 1992 tentang Perbankan. 1998. Jakarta: Departemen Hukum dan HAM.

Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 tentang Perseroan Terbatas. 2005. Jakarta: Departemen Hukum dan HAM.

Sahidin, Ahmad. Membaca Naskah Sejarah Pemikiran Ekonomi Islam, (Online:(http://albanduni.wordpress.com, diakses 4 April 2012)

Suharto, Edi. Pekerjaan Sosial Industri, CSR, dan ComDev, (Online: http://www.policy.hu, diakses 2009).

Suharto, Edi. Tanggung Jawab Social Perusahaan, (Online: http://www.tekmira.esdm.go.id, diakses 22 April 2008).

Suhandari M. Putri. Schema CSR. Kompas edisi 4 Agustus 2007.

Solihin, Ismail. 2009. Corporate Social Responsibility (CSR). Jakarta: Salemba Empat.

DOI: https://doi.org/10.47896/ab.v3i1.507

Refbacks

  • There are currently no refbacks.