Zakiy, Faris Shalahuddin (2015) Sharia enterprise theory sebagai pilar pengungkapan corporate social responsibility di perbangkan syariah: Studi kasus pada PT. Bank Syariah Mandiri Cab. Malang. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Abstract
INDONESIA:
Corporate Social Responsibility suatu hal yang harus diterapkan oleh perbankan syariah sehingga pelaporan sosial menjadi sebuah kebutuhan untuk memberikan informasi kepada pengguna laporan keuangan. Sharia Enterprise Theory sebagai bentuk standar pelaporan sosial pada perbankan syariah. Tujuan penelitian ini adalah untuk mendeskripsikan informasi Corporate Social Responsibility yang diungkapkan Bank Syariah Mandiri dan untuk menganalisis kesesuaian informasi tersebut dengan konsep Sharia Enterprise Theory.
Penelitian ini menggunakan pendekatan kualitatif. Objek penelitian ini diambil pada PT. Bank Syariah Mandiri Cab. Malang. Teknis analisis data yang digunakan adalah metode analisis deskriptif.
Hasil penelitian menunjukkan bahwa pengungkapan Corporate Social Responsibility di Bank Syariah Mandiri masih bersifat voluntary. Namun, Bank Syariah Mandiri telah melaksanakannya sebagai bentuk kepedulian perusahaan kepada seluruh stakeholders. Konsep CSR dalam Islam juga memiliki konsep yang komprehensif berbeda dengan konsep konvensional. Informasi yang diungkapkan oleh Bank Syariah Mandiri belum sepenuhnya sesuai dengan item yang diajukan oleh konsep Sharia Enterprise Theory. Namun, jika pelaporannya digabungkan, maka ada beberapa item saja yang belum diungkapkan.
ENGLISH:
Corporate Social Responsibility a concept that must be applied by the Islamic banking so that social reporting becomes a need to provide information to users of financial statements. Sharia Enterprise Theory as a form of social reporting standards in Islamic banking. The purpose of this study was to describe the information disclosed Corporate Social Responsibility Bank Syariah Mandiri and to analyze the suitability of such information with the concept of Sharia Enterprise Theory.
This study used a qualitative approach. The object of this study was taken at PT. Bank Syariah Mandiri Malang. Technical analysis of the data was descriptive analysis method.
The results show that the disclosure of Corporate Social Responsibility in Bank Syariah Mandiri is still voluntary. However, Bank Syariah Mandiri has done it as a form of corporate concern to all stakeholders. CSR concept in Islam also has a comprehensive concept different from the conventional concept. The information disclosed by the Bank Syariah Mandiri not fully in accordance with item submitted by the concept of Sharia Enterprise Theory. However, if the reporting combined, then there are only a few items that have not been disclosed.
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Djalaluddin, Ahmad | ||||||
Contributors: |
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Keywords: | Sharia Enterprise Theory; Corporate Social Responsibility; Pelaksanaan dan Pengungkapan; Sharia Enterprise Theory; Corporate Social Responsibility; Implementation and Disclosure | ||||||
Subjects: | 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150115 Sharia Accounting | ||||||
Departement: | Fakultas Ekonomi > Jurusan Akuntansi | ||||||
Depositing User: | Imam Rohmanu | ||||||
Date Deposited: | 08 Sep 2015 11:20 | ||||||
Last Modified: | 08 Sep 2015 11:20 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/1571 |
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