A Comparative Analysis of The Level of Banking Social Reports Disclosure in Indonesia (Islamic Social Reporting and Corporate Social Responsibility Approach)
This study aims to analyze the differences between conventional social reporting concepts of Corporate Social Responsibility (CSR) based on previous studies with the concept of Islamic Social Reporting (ISR) disclosure both in Islamic banks and conventional banks. The populations of this study are I...
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Format: | Article |
Language: | English |
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STKIP Singkawang
2018-03-01
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Series: | Jurnal Terapan Manajemen dan Bisnis |
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Online Access: | http://journal.stkipsingkawang.ac.id/index.php/JTMB/article/view/818 |
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author | Moh. Bahrudin Ahmad Habibi Muhammad Iqbal |
author_facet | Moh. Bahrudin Ahmad Habibi Muhammad Iqbal |
author_sort | Moh. Bahrudin |
collection | DOAJ |
description | This study aims to analyze the differences between conventional social reporting concepts of Corporate Social Responsibility (CSR) based on previous studies with the concept of Islamic Social Reporting (ISR) disclosure both in Islamic banks and conventional banks. The populations of this study are Islamic commercial banks and conventional banks. This study took 8 banks consisted of 4 Islamic banks and 4 conventional banks. The Independent Sample t-Test was used to analyze the data. The results of the study show that the use of the ISR index and CSR between sharia and conventional banks are different from each other in term of the companies’social report disclosure. |
first_indexed | 2024-12-22T01:06:51Z |
format | Article |
id | doaj.art-ccc9b3a5243e4be49d7cf8d24c33641b |
institution | Directory Open Access Journal |
issn | 2599-3127 2477-5282 |
language | English |
last_indexed | 2024-12-22T01:06:51Z |
publishDate | 2018-03-01 |
publisher | STKIP Singkawang |
record_format | Article |
series | Jurnal Terapan Manajemen dan Bisnis |
spelling | doaj.art-ccc9b3a5243e4be49d7cf8d24c33641b2022-12-21T18:44:03ZengSTKIP SingkawangJurnal Terapan Manajemen dan Bisnis2599-31272477-52822018-03-014111512110.26737/jtmb.v4i1.818536A Comparative Analysis of The Level of Banking Social Reports Disclosure in Indonesia (Islamic Social Reporting and Corporate Social Responsibility Approach)Moh. Bahrudin0Ahmad Habibi1Muhammad Iqbal2UIN Raden Intan Lampung, Lampung, IndonesiaUIN Raden Intan Lampung, Lampung, IndonesiaUIN Raden Intan Lampung, Lampung, IndonesiaThis study aims to analyze the differences between conventional social reporting concepts of Corporate Social Responsibility (CSR) based on previous studies with the concept of Islamic Social Reporting (ISR) disclosure both in Islamic banks and conventional banks. The populations of this study are Islamic commercial banks and conventional banks. This study took 8 banks consisted of 4 Islamic banks and 4 conventional banks. The Independent Sample t-Test was used to analyze the data. The results of the study show that the use of the ISR index and CSR between sharia and conventional banks are different from each other in term of the companies’social report disclosure.http://journal.stkipsingkawang.ac.id/index.php/JTMB/article/view/818Conventional BanksCSRIslamic BanksISR |
spellingShingle | Moh. Bahrudin Ahmad Habibi Muhammad Iqbal A Comparative Analysis of The Level of Banking Social Reports Disclosure in Indonesia (Islamic Social Reporting and Corporate Social Responsibility Approach) Jurnal Terapan Manajemen dan Bisnis Conventional Banks CSR Islamic Banks ISR |
title | A Comparative Analysis of The Level of Banking Social Reports Disclosure in Indonesia (Islamic Social Reporting and Corporate Social Responsibility Approach) |
title_full | A Comparative Analysis of The Level of Banking Social Reports Disclosure in Indonesia (Islamic Social Reporting and Corporate Social Responsibility Approach) |
title_fullStr | A Comparative Analysis of The Level of Banking Social Reports Disclosure in Indonesia (Islamic Social Reporting and Corporate Social Responsibility Approach) |
title_full_unstemmed | A Comparative Analysis of The Level of Banking Social Reports Disclosure in Indonesia (Islamic Social Reporting and Corporate Social Responsibility Approach) |
title_short | A Comparative Analysis of The Level of Banking Social Reports Disclosure in Indonesia (Islamic Social Reporting and Corporate Social Responsibility Approach) |
title_sort | comparative analysis of the level of banking social reports disclosure in indonesia islamic social reporting and corporate social responsibility approach |
topic | Conventional Banks CSR Islamic Banks ISR |
url | http://journal.stkipsingkawang.ac.id/index.php/JTMB/article/view/818 |
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