Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Vol 7, No 1, April (2019)

Pengungkapan Tanggung Jawab Sosial Perbankan Syariah di Asia Tenggara

Maesya’bani Maesya’bani (Sekolah Tinggi Ekonomi Islam SEBI)
Sri Mulyati (Sekolah Tinggi Ekonomi Islam SEBI)
Erina Maulidha (Sekolah Tinggi Ekonomi Islam SEBI)

Article Info

Publish Date
26 Jun 2019

Abstract

This study aims to measure the social responsibility disclosure of Islamic Bank inSoutheast Asia based on ISR index. The research method in this study is descriptivequalitative with content analysis in annual reports published on the website. Thepopulation in this study is Islamic banking in Indonesia, Malaysia and BruneiDarussalam from 2015-2017. The selected sample used a purposive samplingtechnique consisting of 20 selected Sharia Banks. The results showed overall, thepredicate level of disclosure of sharia banking social performance in Southeast Asiawas considered less informative with a score of 55.35%. Although the level ofdisclosure of social performance continues to increase every year.

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Journal Info
Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Website

Abbrev

jaki

Publisher

Sekolah tinggi ekonomi islam SEBI

Subject

Religion Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Keuangan Islam (JAKIs) is a scholarly journal published by the Department of Islamic Accounting, Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI). The JAKIs publishes twice a year in April and October. The journal has been publishing scholarly papers since 2013. All submitted ...