al-Uqud : Journal of Islamic Economics
Vol 2, No 1 (2018): January

EVALUASI LEVEL PENGUNGKAPAN ISLAMIC SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA

Thahirah, Khadijah Ath (Unknown)
Rahmaita, Rahmaita (Unknown)



Article Info

Publish Date
31 Jan 2018

Abstract

This study aims to evaluate and analyze the Islamic Social Responsibility Disclosure’s 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 

Copyrights © 2018






Journal Info

Abbrev

jie

Publisher

Subject

Economics, Econometrics & Finance

Description

al-Uqûd : Journal of Islamic Economics published by the Islamic Economic Studies Department of Economics Faculty of Economics, Universitas Negeri Surabaya in cooperation with the Forum of Economic and Business Lecturer Islam (FORDEBI). al-Uqûd published twice a year, in January and July. The ...