DISCLOSURE OF ISLAMIC SOCIAL RESPONSIBILITY IN SHARIA FINANCIAL INSTITUTIONS
Abstract
The rapid development of Sharia Financial Institutions at the present time has become an interesting phenomenon in the Finance industry. Sharia Financial Institutions as an organization that stands on the principles of Islam, of course, has a social responsibility to the name of Islam it carries. Sharia Financial Institutions must operate in accordance with the rules and principles of Sharia. Based on social roles, Sharia Financial Institutions must provide ISR (Islamic Social Responsibility) information to demonstrate their responsibility as accountability for the community, and provide relevant information in conformity with the religious needs of Muslim decision makers as a manifestation of accountability to Allah SWT  because the companies not only operate for the benefit of shareholders but also for social welfare. Disclosure of social responsibility is a managerial tool that companies use to avoid social and environmental conflicts. Disclosure of ISR reported by the companies is expected to gain social legitimacy from the This social legitimacy will improve financial transactions, thereby increasing profitability.
References
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Aldehita P M, Agung Y, Asrori (2014). Analisis Faktor – Faktor Yang Mempengaruhi Pengungkapan Islamic Social Reporting (ISR). Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, SNA 17 Mataram, Lombok Universitas Mataram
Antonio, Muhammad S (2001),”Bank Syariah: Dari Teori ke Praktek”, Gema Insani Press, Jakarta.
Azhar A R ,Abdullah A B (2013). The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries. Asian Journal of Business and Accounting ISSN 1985–4064
Ayu, D. F. 2010. Analisis Pengaruh Jenis Industri, Ukuran Perusahaan, dan Profitabilitas terhadap Tingkat Pengungkapan Islamic Social Reporting (ISR) pada Perusahaan yang Masuk Daftar Jakarta Islamic Index (JII). Skripsi Fakultas Ekonomi Universitas Indonesia. Depok
Cooke, T. E. & Haniffa, R 2005. The Impact of Culture and Governance on Corporate Social Reporting. Journal of Accounting and Public Policy, 24, 391-430
Effendi, Muh. Arief. 2009. The Power Of Corporate Governance: Teori dan Implementasi. Jakarta: Salemba Empat.
Gustani, 2013. Indeks ISR sebagai Model Pelaporan CSR Industri Syariah. gustani.blogspot.com
Gray,R., Kouhy,R. and Lavers,S.(1995),“Corporate social and environmental reporting:a review of the literature and a longitudinal study of UK disclosure”, Accounting, Auditing and Accountability, Vol. 8 No. 2, pp. 47-77
Haniffa, R. 2002. Social Reporting Disclosure-An Islamic Perspective. Journal Indonesian Management & Accounting Research, I, 128-146
Khan, M.M., & Bhatti, M.I. (2008). Islamic Banking and Finance: On Its Way to globalisation. Managerial Finance, 34(10), 708-725
Khadijah, At tahira. 2013 “Pengaruh Tekanan Politik, Populasi Muslim, Shariah Supervisory Board Dan Struktur Pendanaan Terhadap Pengungkapan Islamic Social Responsibility (Study Empiris Pada Bank Syariah Di Asia Tenggara)” Tesis: UNAND
Maali et al (2006),” Social Reporting by Islamic Banks”, ABACUS Vol. 42 No.2
Maali et al (2003),” Social Reporting by Islamic Banks”, Discussion papers in accounting and finance, University of Southampton, Southampton
Maria R. Nindita Radyati, 12 Maret 2008, CSR dan Sustainable Development - Sebuah Pengantar, Paper disampaikan pada acara Launching MM-CSR Universitas Trisakti Le-Meridien Hotel, Jakarta.
Mulia, Rizky dan Mutmainah, Siti. 2009. “Pengaruh Karakteristik Corporate Governance terhadap Luas Pengungkapan Corporate Social Responsibility”. Wahana Akuntansi Jurnal Ilmiah, Volume 4 No. 1, Juli 2009.
Nurhayati, Sri dan Wasilah. 2013, Akuntansi Syariah di Indonesia, Salemba Empa, Jakarta.
Othman, R., Thani, A. M., & Ghani, E. K. 2009. Determinants of Islamic Social Reporting Among Top Sharia-Approved Companies in Bursa Malaysia. Research Journal of International Studies
Raditya, Amilia Raditya. 2012. “Analisis Faktor – Faktor yang Mempengaruhi Tingkat Pengungkapan Islamic Social Reporting (ISR) pada Perusahaan yang Masuk Daftar Efek Syarih (DES)”. Skripsi. Jakarta : Fakultas Ekonomi Universitas Indonesia
Rizkiningsih, Priyesta. 2012. “Faktor – Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting (ISR) : Studi Empiris pada Bank Syariah di Indonesia, Malaysia dan Negara – Negara Gulf Cooperation Coincil”. Skripsi. Universitas Indonesia
Sembiring, E. R. 2003. Kinerja Keuangan, Political Visibility, Ketergantungan Pada Hutang, dan Pengungkapan Tanggung Jawab Sosial Perusahaan. Simposium Nasional Akuntansi.
Ardi Murdoko Sudarmadji, A. M dan Sularto, L. 2007. “Pengaruh Ukuran Perusahaan, Profitabilitas, leverage, dan Tipe Kepemilikan Perusahaan Terhadap Luas Voluntary Disclosure Laporan Keuangan Tahunan”, Proceeding PESAT, Volume 2
Venardos, Angelo M. (2010), “Islamic Banking and Finance in South-East Asia- Its Development and Future”. Singapura: World Scientific Publishing
Widiawati, Septi dan Raharja, Surya. 2012. Analisis Faktor – faktor yang Mempengaruhi Islamic Social Reporting Indeks Perusahaan – Perusahaan yang terdapat pada Daftar Efek Syariah Tahun 2009 – 2011. Diponegoro Journal of Accounting, Volume 1, Nomor 2
Zhulaikha, Dewi Yulfaida. 2012. “Pengaruh Size, Profitabilitas, Profile, Leverage dan Ukuran Dewan Komisaris terhadap Pengungkapan Tanggung Jawab Sosial pada Perusahaan Manufaktur di BEI”.Diponegoro Journal of Accounting. Semarang: Universitas Diponegoro.
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2018-01-02
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