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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Main Authors: Moh. Bahrudin, Ahmad Habibi, Muhammad Iqbal
Format: Article
Language:English
Published: STKIP Singkawang 2018-03-01
Series:Jurnal Terapan Manajemen dan Bisnis
Subjects:
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.
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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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