ANALISIS PELAPORAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DALAM PERSPREKTIF SHARIAH ENTERPRISE THEORY

Aryadireja B41110118 ARY b41110118

Abstract


Aryadireja

B41110118

Abstract

The aim of this study was to analyze the reporting of corporate social responsibility (Corporate Social Responsibility / CSR) in Sharia banking based on the concept of Sharia Enterprise Theory, and the compared it with the applicable Statement of Financial Accounting Standards (PSAK). This research was an analysis of how PT. Bank Muamalat Indonesia (BMI) reports corporate social responsibility. The research used a case study of BMI’s annual reports, and the analysis was based on items of social responsibility disclosure based on sharia enterprise theory, as well as provisions applicable to the Statements of Financial Accounting Standards, especially PSAK No. 1 on the Presentation of Financial Statements , and PSAK No. 101 on the Presentation of Sharia Financial Statements.

These results showed that the reporting of social responsibility at Bank Muamalat Indonesia was very limited, voluntary, and did not comply with shariah concept of enterprise theory, particulary on issue of environment. Besides, this study also revealed that Bank Muamalat Indonesia had yet to implement the overall concept of PSAK No. 101 in Financial Statements of the year 2013, witch was proved by the lack of disclosure of statements of the sources and the use of Zakat Funds, as well as Report on the sources and use of charity funds.

Keywords: Corporate Social Responsibility, PSAK No. 101, Sharia Bank, Sharia Enterprise Theory, Bank Muamalat Indonesia.

 


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