PENGUNGKAPAN SHARIAH ENTERPRISE THEORY (SET) PERBANKAN SYARIAH INDONESIA

Tuti Tiana Murai, - (2018) PENGUNGKAPAN SHARIAH ENTERPRISE THEORY (SET) PERBANKAN SYARIAH INDONESIA. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu/

Abstract

Penelitian ini dilatar belakangi adanya fenomena dimana pengukuran pengungkapan CSR Perbankan Syariah masih mengacu pada Global Reporting Initiative Index (indeks GRI), GRI ialah indeks pengukuran CSR perbankan konvensional. Hal ini justru tidak logis bagi bank syariah yang memiliki nilai-nilai syariah tetapi dalam melaporkan kinerja sosialnya memakai alat ukur yang sama dengan bank konvensional. Pengukuran pengungkapan CSR yang saat ini banyak dikembangkan oleh para peneliti ekonomi Islam ialah Shariah Enterprise Theory (SET). Item pegungkapan SET diambil dari Meutia (2010) yang membagi tingkat akuntabilitas kepada dua dimensi, yakni dimensi vertikal (Allah SWT) dan dimensi Horizontal yang terbagi ke dalam dua kategori yakni stakeholder langsung (Nasabah-Karyawan) dan stakeholder tidak langsung (Komunitas-Alam). Penelitian ini bertujuan untuk menggambarkan tingkat pengungkapan CSR yang dilakukan oleh Perbankan Syariah berdasarkan SET. Data diperoleh dari laporan tahunan perbankan syariah periode 2012-2017 metode yang digunakan ialah deskriptif-komparatif, menggunakan desain penelitian Survey-Deskriptif berbasis data sekunder dengan pendekatan content analysis. Dari hasil penelitian ditemukan bahwa selama periode penelitian tingkat pengungkapan CSR perbankan Syariah berdasarkan SET hanya mencapai 60,68% atau dapat dikatakan Kurang Informatif. Penelitian ini mempunyai implikasi yang penting, yakni bank syariah harus meningkatkan pengungkapan CSR yang dilakukannya karena berkaitan dengan kepercayaan stakeholder yang menjadi potensi bagi bank syariah untuk lebih berkembang.-- This research is based on the phenomenon that CSR disclosure measurement still refers to Global Reporting Initiative Index (GRI index), GRI is the conventional banking CSR measurement index. This is actually not logical for Islamic banks that have Islamic values but in reporting their social performance using the same measuring instruments as conventional banks. The measurement of CSR disclosures that are currently being developed by Islamic economic researchers is Shariah Enterprise Theory (SET). SET disclosure items are taken from Meutia (2010) which divides the level of accountability to two dimensions, namely the vertical dimension (Allah SWT) and the Horizontal dimension which is divided into two categories namely direct stakeholders (Customer-Employees) and indirect stakeholders (Nature-Nature) . This study aims to describe the level of CSR disclosure carried out by Islamic Banking based on SET. Data taken from annual report of sharia banking period 2012-2017 the method used was descriptive-comparative, using a survey-descriptive secondary data-based research design with a content analysis approach. From the results of the study found that during the study period the level of CSR disclosure of Islamic banking based on SET only reached 60.68% or it could be said to be less informative. This research has important implications, namely Islamic banks must increase CSR disclosures because they are related to stakeholder trust which is a potential for Islamic banks to develop more.

Item Type: Thesis (S1)
Additional Information: No. Panggil : S EKI TUT p-2018; Pembimbing : I. Agus Rahayu, II. Suci Aprilliani Utami; NIM : 1406069
Uncontrolled Keywords: Pengungkapan.-- Disclosure, Corporate Social Responsibility, Shariah Enterprise Theory
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc
H Social Sciences > HB Economic Theory
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Ilmu Ekonomi dan Keuangan Islam
Depositing User: Rika Maysani
Date Deposited: 04 Sep 2019 04:48
Last Modified: 04 Sep 2019 04:48
URI: http://repository.upi.edu/id/eprint/38071

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