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All Journal al-Uqud : Journal of Islamic Economics Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Jurnal Pengabdian Masyarakat Multidisiplin
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Fakultas Ekonomi Dan Bisnis Universitas Dharma Andalas
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Journal : al-Uqud : Journal of Islamic Economics

 1 
EVALUASI LEVEL PENGUNGKAPAN ISLAMIC SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA Khadijah Ath Thahirah; Rahmaita Rahmaita
al-Uqud : Journal of Islamic Economics Vol. 2 No. 1 (2018): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.799 KB) | DOI: 10.26740/al-uqud.v2n1.p38-59

Abstract

This study aims to evaluate and analyze the Islamic Social Responsibility Disclosures level of Islamic Bank in Indonesia using a disclosure index approach that was developed by Maali et al (2003).The analyzing was developed from 32 disclosure items that must Islamic Bank disclose in their annual report for every year. The level of Islamic social responsibility disclosure varies significantly across the sample. The checklist item result suggest that level of Islamic Social Responsibility Disclosure of Islamic Banking in Indonesia need more attention from the expert of Islamic Accounting, The Standar Accounting Board and Islamic Bank 
Co-Authors Enny Arita Felia Zandra Indrayeni Indrayeni Khadijah Ath Thahirah Murniati Murniati Nini Nini Putri Asysyfa Putri Asysyfa Ratnawati Raflis