ISLAMIC SOCIAL REPORTING INDEX SEBAGAI MODEL PENGUKURAN KINERJA SOSIAL PERBANKAN SYARIAH ( STUDI KOMPARASI BTN SYARIAH DAN CIMB NIAGA SYARIAH )

Saputra, Ade (2025) ISLAMIC SOCIAL REPORTING INDEX SEBAGAI MODEL PENGUKURAN KINERJA SOSIAL PERBANKAN SYARIAH ( STUDI KOMPARASI BTN SYARIAH DAN CIMB NIAGA SYARIAH ). Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

	Text PENDAHULUAN.pdf Download (512kB)
	Text BAB I.pdf Download (405kB)
	Text BAB II.pdf Restricted to Repository staff only Download (516kB) | Request a copy
	Text BAB III.pdf Restricted to Repository staff only Download (273kB) | Request a copy
	Text BAB IV.pdf Restricted to Repository staff only Download (858kB) | Request a copy
	Text BAB V.pdf Download (169kB)
	Text DAFTAR PUSTAKA.pdf Download (166kB)

Abstract

This study aims to analyze and compare the social performance of Islamic banking in Indonesia using the Islamic Social Reporting (ISR) Index as a measurement model. The ISR Index is used to evaluate the extent to which Islamic banks report their social responsibility in accordance with sharia principles. This study compares BTN Syariah and CIMB Niaga Syariah by analyzing the annual reports and sustainability reports of both banks. The methodology of this study involves content analysis with a descriptive-comparative approach. The data used are secondary data obtained from annual reports, sustainability reports, and other related publications. The analysis was carried out by measuring the openness of information on the dimensions contained in the ISR Index, which include environmental responsibility, social responsibility, sharia compliance, and others. The results of the study indicate that there are differences in the level of openness and commitment of the two banks to social responsibility based on the ISR Index. CIMB Niaga Syariah shows better performance in several ISR dimensions compared to BTN Syariah, although both have shown significant efforts in reporting and carrying out social responsibility in accordance with sharia principles. This research is expected to provide insight for Islamic banking practitioners and regulators to improve transparency and accountability in social reporting in accordance with Islamic principles. In addition, this research can also be a reference for other Islamic banks in developing a more comprehensive social reporting strategy that is in accordance with the needs of stakeholders. Keywords: Islamic Social Reporting (ISR) Index, Social Performance, Islamic Banking, BTN Syariah, CIMB Niaga Syariah.

Actions (login required)

View Item