Gustani, Gustani
SEBI School of Islamic Economics

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Model Pelaporan Kinerja Sosial Perbankan Syariah: Implementasi Islamic Social Reporting Index (Indek ISR) Di Indonesia Gustani, Gustani; Bayinah, Ai Nur
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 2 No 1 (2014)
Publisher : SEBI School of Islamic Economics

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Abstract

One of the effort to increase the trust of shariah banks stakeholder is by reporting the information relating with the social performance ability in shariah view. The reporting social performance format in Islam view that nowdays is more developed is Islamic Social Reporting Indexs (Indeks ISR). ISR Index is an index reveals social performance of Islamic company which consists of revelation items based on Islamic principles. The aim of this research is to find out the rank of revelation social performance of Islamic bank in Indonesia based on ISR index. The taken population of this research is the whole Islamic Commercial Bank (BUS) in Indonesia, and the  taken sample is the BUS that has published its annual report of 2009 – 2011 periods on its official website. The taken sample is done by  using purpose sample method. The analysis data is done by using content analysis method. The result of analysis ISR index on BUS shows that BSM is for the highest rank of revelation social performance in 2009  –  2011 periods. As the whole banks, the rank of  revelation social performance of BUS in Indonesia in 2009  –  2011 periods had continuously increased each year. As the average in the periods, the predicate of rank revelation social performance BUS in Indonesia is still less than informativeKeywords:  Index ISR, BUS, Annual Report, Rank of Revelation Social, Performance, Content Analysis.