El-Qish: Journal of Islamic Economics
Vol. 1 No. 2 (2021)

Application of Shariah Enterprise Theory on Disclosure of Corporate Social Responsibility in Sharia Banking

Eti Kusmiati (Universitas Garut)
Marti Dewi Ungkari (Universitas Garut)

Article Info

Publish Date
04 Dec 2021

Abstract

The goal of this research is to find out what information Islamic banks provide in their corporate social responsibility reports, as well as to determine the acceptability of such material in terms of Shariah Enterprise Theory (SET). This study employed a qualitative research method using a case study methodology. Primary and secondary data are the two types of data used. Data reduction, data presentation, and verification are some of the data processing strategies employed. Findings. The findings of the research demonstrate that Bank Muamalat's CSR disclosures contained Sharia Enterprise Theory disclosure elements such as vertical and horizontal accountability, indicating that Bank Muamalat Indonesia has declared its social responsibility in a very informative manner.

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Journal Info
El-Qish: Journal of Islamic Economics
Website

Abbrev

elqish

Publisher

Universitas Terbuka

Subject

Economics, Econometrics & Finance

Description

El-Qish invites scholars, researchers, and students to contribute the result of their studies and research in the areas related to Islamic economics, Islamic Macroeconomics, Islamic Monetary, Islamic Microeconomics, Islamic finance, Islamic Business, Islamic Human Resource Management, Islamic ...