Jurnal Ekonomi Islam
Vol. 13 No. 1 (2022): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA

SOCIAL RESPONSIBILITY DISCLOSURE OF ISLAMIC BANKING IN SOUTHEAST ASIA BASED ON ISLAMIC SOCIAL REPORTING INDEX

Ely Windarti Hastuti (Universitas Darussalam Gontor)
Purwo Hadi Santoso (Universitas Darussalam Gontor)
Mutia Asmarani Wibowo (Universitas Darussalam Gontor)
Cahaya Fitriana Dewi Amala (Universitas Darussalam Gontor)

Article Info

Publish Date
30 May 2022

Abstract

The study aims to analyze how the disclosure of Corporate Social Responsibility (CSR) in Islamic banking in southeast Asia based on the Islamic Social Responsibility Index. This study uses secondary data obtained from the annual report of Islamic banking in Southeast Asia which has been published for the period of 2020. The method used in this study is content analysis of the annual reports of Islamic banking. The results of this study indicate that the disclosure of CSR in Islamic banking in Southeast Asia in general has made quite informative disclosed. The disclosure of CSR has not fully implemented the Islamic Social Reporting Index with AAOIFI standards. This is due to the large number of disclosures of social performance in Islamic banking which refers to the Global Reporting Index.  

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Journal Info
Jurnal Ekonomi Islam
Website

Abbrev

jei

Publisher

Universitas Muhammadiyah Prof. Dr. Hamka

Subject

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Focus and Scope of Journal of Muhammadiyah University Prof. Dr. Hamka: Ekonomi Islam The focus and scope of the journal include: 1. To develop the emerging paradigm of Islamic economics on scientific lines through publishing original works in this field that pass its peer review process. 2. To ...