ANALISIS PERBANDINGAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) ANTARA BANK UMUM SYARIAH DENGAN UNIT USAHA SYARIAH

Mukhti, Eriko Chiesa (2024) ANALISIS PERBANDINGAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) ANTARA BANK UMUM SYARIAH DENGAN UNIT USAHA SYARIAH. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

This research aims to analyze the comparison of Islamic Social Reporting (ISR) disclosure between Islamic Commercial Banks (ICB) and Sharia Business Units (SBU). The study employs a quantitative descriptive method with a sample of 7 Islamic Commercial Banks and 8 Sharia Business Units during the period of 2018-2022. The results indicate the dominance of the employee theme (26% for ICB, 29% for SBU), with community disclosure reaching 19% for both. Themes related to products, services, and corporate governance range between 16-20%, while financing and investment themes are lowest in ICB (8%) and environmental themes are lowest in SBU (9%). ICB tends to provide deeper insights into corporate social responsibility and environmental disclosure, while SBU focuses more on Sharia compliance and achieving profits. Differences in organizational structure explain the influence of Company Size on ISR in ICB, which is not significant in the simpler structure of SBU. Varied objectives and social responsibility policies between ICB (focused on Sharia concepts) and SBU (following parent policies) also play a role. Differences in public perceptions in ICB and SBU locations can affect specific factors in social responsibility decision-making. This research highlights the complexity of ISR in the context of Islamic banking and provides insights for the development of policies and social responsibility practices in this sector. The study contributes to the literature on ISR disclosure in the Islamic banking sector and can serve as a reference for banks and Sharia business units to enhance their ISR disclosure.

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