CORPORATE SOCIAL RESPONSIBILITY: AN EMPIRICAL STUDY ON ISLAMIC BANKS IN INDONESIA

The purpose of this study is to analyze the implementation of corporate social responsibility (CSR) as measured by the ISR index in Islamic banks in Indonesia using the content analysis method. The population and samples used include BRI Syariah Bank, BNI Syariah, Muamalat Bank and BCA Syariah Bank....

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Main Authors: Muh. Ispa Baharuddin, Junaidi, Sultan
Format: Article
Language:English
Published: Fakultas Ekonomi dan Bisnis Islam 2023-06-01
Series:I-Finance
Subjects:
Online Access:http://jurnal.radenfatah.ac.id/index.php/I-Finance/article/view/15853/5966
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author Muh. Ispa Baharuddin
Junaidi
Sultan
author_facet Muh. Ispa Baharuddin
Junaidi
Sultan
author_sort Muh. Ispa Baharuddin
collection DOAJ
description The purpose of this study is to analyze the implementation of corporate social responsibility (CSR) as measured by the ISR index in Islamic banks in Indonesia using the content analysis method. The population and samples used include BRI Syariah Bank, BNI Syariah, Muamalat Bank and BCA Syariah Bank. The results showed that not all Islamic Banks which include BRIS, BM, BNIS, and BBCAS disclose ISR in a formative manner. Only Bank BRI Syariah and Bank Muamalat disclosed ISR informatively in the period 2018-2021. Bank BCA Syariah did not disclose ISR formatively for the period 2018 - 2021. Meanwhile, Bank BNI Syariah only disclosed its ISR informatively for the 2020 and 2021 periods, while the 2018 and 2019 periods were not disclosed informatively. The conclusion shows that informative ISR disclosures are only made by Bank BRI Syariah and Bank Muamalat
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spelling doaj.art-f6bd9a601d8a4eca8e745717ea5526202024-01-23T05:09:08ZengFakultas Ekonomi dan Bisnis IslamI-Finance2476-88712615-10812023-06-0191193510.19109/ifinance.v9i1.15853CORPORATE SOCIAL RESPONSIBILITY: AN EMPIRICAL STUDY ON ISLAMIC BANKS IN INDONESIAMuh. Ispa Baharuddin0Junaidi1Sultan2Universitas Muhammadiyah PalopoUniversitas Muhammadiyah PalopoUniversitas Muhammadiyah PalopoThe purpose of this study is to analyze the implementation of corporate social responsibility (CSR) as measured by the ISR index in Islamic banks in Indonesia using the content analysis method. The population and samples used include BRI Syariah Bank, BNI Syariah, Muamalat Bank and BCA Syariah Bank. The results showed that not all Islamic Banks which include BRIS, BM, BNIS, and BBCAS disclose ISR in a formative manner. Only Bank BRI Syariah and Bank Muamalat disclosed ISR informatively in the period 2018-2021. Bank BCA Syariah did not disclose ISR formatively for the period 2018 - 2021. Meanwhile, Bank BNI Syariah only disclosed its ISR informatively for the 2020 and 2021 periods, while the 2018 and 2019 periods were not disclosed informatively. The conclusion shows that informative ISR disclosures are only made by Bank BRI Syariah and Bank Muamalathttp://jurnal.radenfatah.ac.id/index.php/I-Finance/article/view/15853/5966csrisrislamic bankcontent analysis
spellingShingle Muh. Ispa Baharuddin
Junaidi
Sultan
CORPORATE SOCIAL RESPONSIBILITY: AN EMPIRICAL STUDY ON ISLAMIC BANKS IN INDONESIA
I-Finance
csr
isr
islamic bank
content analysis
title CORPORATE SOCIAL RESPONSIBILITY: AN EMPIRICAL STUDY ON ISLAMIC BANKS IN INDONESIA
title_full CORPORATE SOCIAL RESPONSIBILITY: AN EMPIRICAL STUDY ON ISLAMIC BANKS IN INDONESIA
title_fullStr CORPORATE SOCIAL RESPONSIBILITY: AN EMPIRICAL STUDY ON ISLAMIC BANKS IN INDONESIA
title_full_unstemmed CORPORATE SOCIAL RESPONSIBILITY: AN EMPIRICAL STUDY ON ISLAMIC BANKS IN INDONESIA
title_short CORPORATE SOCIAL RESPONSIBILITY: AN EMPIRICAL STUDY ON ISLAMIC BANKS IN INDONESIA
title_sort corporate social responsibility an empirical study on islamic banks in indonesia
topic csr
isr
islamic bank
content analysis
url http://jurnal.radenfatah.ac.id/index.php/I-Finance/article/view/15853/5966
work_keys_str_mv AT muhispabaharuddin corporatesocialresponsibilityanempiricalstudyonislamicbanksinindonesia
AT junaidi corporatesocialresponsibilityanempiricalstudyonislamicbanksinindonesia
AT sultan corporatesocialresponsibilityanempiricalstudyonislamicbanksinindonesia