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Endang Kartini Panggiarti
Jurusan Akuntansi, Fakultas Ekonomi ,Universitas Tidar
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Journal : Jurnal Pendidikan Akuntansi (JPAK)

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Uji Beda Rata-Rata Penerapan Corporate Social Responsibility Sebelum dan Saat Pandemi Covid-19 Pada Bank Syariah Mandiri Erna Kurniya Wati; Endang Kartini Panggiarti
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p361-371

Abstract

Corporate Social Responsibility is a social and environmental responsibility that must be carried out by companies, one of these companies is Islamic banking. This study aims to test whether there is an average difference in the implementation of Corporate Social Responsibility between before and during the Covid-19 pandemic at Bank Syariah Mandiri. This research is quantitative research using empirical studies. The data in this study uses secondary data obtained from the Annual Reports in 2019 and 2020. From this study, it was found that Bank Syariah Mandiri and Laznas-BSM collaborated in distributing Corporate Social Responsibility funds. The distribution is carried out with programs that are beneficial to the community such as the Mitra Umat, Educate Umat, and Simpati Umat. The number of samples used is only one Islamic banking, namely Bank Syariah Mandiri, the sample selection using purposive sampling technique. In addition to implementing the Corporate Social Responsibility program as set out, Bank Syariah Mandiri also contributed to dealing with the Covid-19 pandemic by distributing various kinds of assistance in the form of distribution of Personal Protective Equipment (PPE), masks, and food packages. Based on the results of the average difference test that has been carried out using the Pairet t-test, so it is known that there is an average difference in the distribution of Corporate Social Responsibility funds at Bank Syariah Mandiri before and during the Covid-19 pandemic.
Co-Authors Abdul Mustaqim Afidya Nafi’aturrohmah Afni Rahmania Agustina Prativi Nugraheni Aileen Okta Azalia Amalia Nessa Arlinda Amanda Yulia Damayanti Manda Amelia Finda Azzahra Angela Rike Marshanda Aprilia Geriyam Cristanti Aprilia Rizka R Aprilia Try Savika Arella Laticia Br Perangin Angin Ayu Alfina Wijiyanti Ayuk Yuliana Ayunda Putri Nilasari Azis Muslim Azzah Dzakiyah Baiq Ismiati Chaidir Iswanaji Cicih Widianingsih Daerent Dhavarell Dania Dwi Rinita Dea Nur Isnayani Devi Ashari Devi Novita Sari Devi Widiyawati Devia Shafa Salsabila Dewi Nur Aisyah Dhea Ayu P Dhea Khoirunisa Dhini Dwi Yani Dian Restu Aji Dika Nurita Dita Dwi Puspitasari Dwi Nurrahmawati Dyah Paramita Enriko Teja Sukmana Erna Kurniya Wati Erni Puji Astutik Fadilla Alya Ramadhani Farid Darmawan Faridatul Jazilah Fatimah, Ari Nurul Fermina Julian Ade Purwanto Fidiyatul Mas ‘Amah Gilang Satria A Hishna Barron Savero Ikka Wulandari Imam Ari Fadhilah Indra Trisna Septiawan Indri Adinda Asha Irvan Bari Alghani Isna Khoirinnisa Josin Sitinjak Karimah Khoirul Anam Khoirunisa Azahra Kusdianti Fatimah Laila Hanifah Laila Rahmawati Lilis Lestyaningrum Lina Wati Lintang Yulfiani Lira Fadia Rahma Lorentino Togar Laut Martania Dwi Hapsari Mia Nurmalia Miranda Jihan Muh.Gibran Abdiel A Muhammad Rizki Mashuda Muhammad Rizqi Maulana Nabilah Maulita Naeni Nangimah Nasywa Aininda Rohmawati Nely Arifah Tulistyawati Ngafifatul Waro Nia Desy Arifiani Nila Ayu Pratiwi Nilna Syifa Zahro Nurani Chofifah Nurjanah Nuwun Priyono Pingky Nila Primasari Qurrota A’yunin Rahma Putri Wijayanti Rania Wahyu Setyana Ratih Mustika Sari Rayendra Ibnu Hawari Refa Indriani Refina Pramudya Wardana Retnosari Reza Aryantina Rifka Dwi Apriliani Risa Irnawati Risti Ananda Yulia Roikhatul Jannah Rona Khonsa Hanifah Rosiana Khafida Rosita Adjeng P Rosyta Pratiwi Salwa Qur'ani SHAFA EDITYA KARTIKA SARI Silvia Maharani Silvia Rizqi Ardiani Siska Yulita Siti Afidatul Khotijah SUCI NASEHATI SUNANINGSIH Sudati Nur Sarfiah Supanji Setyawan Suryatimur, Kartika Pradana Syifa Hanin Khusnunnisa Taufiq Khaerudin Tegas Sidiq Tri Pamungkas Tika Dwi Prasasti Tita Ulya Salsabila Trisniyati Umi Dwi Purwanti Untsa Aprimelia Valent R Vanio Bagas Saputra Vanny Himmatul Amalia Vina Aprilia Putri Wahyu Anggi Pratama Yuanne Gabrila Sriyanto Yuli Kurniasih Yunita Indah Saputri Yusni Kartika Cahyaningtyas Zainur Rifai