ISLAMIC ETHICAL IDENTITY: STUDI TERHADAP IDENTITAS ETIS BANK SYARIAH SEBAGAIMANA TERUNGKAP DALAM LAPORAN TAHUNAN BANK UMUM SYARIAH DI INDONESIA DAN DI LUAR INDONESIA
This study modifies Haniffa and Hudaib�s research instrument (2007) by aligning it with related regulations of Bank Indonesia. Research conducted on the annual report of eleven Islamic banks in Indonesia and three Islamic banks outside Indonesia to assess whether discrepancy exist between communic...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| _version_ | 1797034354307760128 |
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| author | , IKA ARI S , Dr. Eko Suwardi, M.Sc., CMA. |
| author_facet | , IKA ARI S , Dr. Eko Suwardi, M.Sc., CMA. |
| author_sort | , IKA ARI S |
| collection | UGM |
| description | This study modifies Haniffa and Hudaib�s research instrument (2007) by aligning it
with related regulations of Bank Indonesia. Research conducted on the annual report
of eleven Islamic banks in Indonesia and three Islamic banks outside Indonesia to
assess whether discrepancy exist between communicated and ideal ethical identity of
Islamic banks. For the assessment of the ethical identity of Islamic banks, this study
use a dichotomous scale index developed by Haniffa and Hudaib (2007) called the
Ethical Identity Index (EII). The results note that there are varying levels of
compatibility between Islamic banks� communicated ethical identity as revealed in
the annual report of Islamic banks in Indonesia and outside Indonesia, with the ideal
ethical identity of Islamic banks. EII calculation results conducted on nine Islamic
banks in Indonesia and three Islamic banks outside Indonesia shows that there are
three out of eight dimensions have values lower than the average, those are the
dimension of Commitment to the Environment and Society (0.42), Product and
services (0.47), and Zakat, Shadaqah and Infaq, and Benevolence Loans (0,47). The
results also suggest that BSM (0.84) and BMI (0.82), two Islamic banks in Indonesia,
have the EII score higher than the others, while ARB (0.28), BIBD (0.41), BVS
(0.44), and BPS (0.47) score lower than average. In the calculation of the one-year
EII, BJBS and MBS also score below the average, which is 0.41 and 0.43. Thus,
there are four out of eleven Islamic banks in Indonesia and two out of three Islamic
banks outside Indonesia that communicate their ethical identity lower than the
average. |
| first_indexed | 2024-03-13T23:10:18Z |
| format | Thesis |
| id | oai:generic.eprints.org:125354 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:10:18Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1253542016-03-04T08:38:53Z https://repository.ugm.ac.id/125354/ ISLAMIC ETHICAL IDENTITY: STUDI TERHADAP IDENTITAS ETIS BANK SYARIAH SEBAGAIMANA TERUNGKAP DALAM LAPORAN TAHUNAN BANK UMUM SYARIAH DI INDONESIA DAN DI LUAR INDONESIA , IKA ARI S , Dr. Eko Suwardi, M.Sc., CMA. ETD This study modifies Haniffa and Hudaib�s research instrument (2007) by aligning it with related regulations of Bank Indonesia. Research conducted on the annual report of eleven Islamic banks in Indonesia and three Islamic banks outside Indonesia to assess whether discrepancy exist between communicated and ideal ethical identity of Islamic banks. For the assessment of the ethical identity of Islamic banks, this study use a dichotomous scale index developed by Haniffa and Hudaib (2007) called the Ethical Identity Index (EII). The results note that there are varying levels of compatibility between Islamic banks� communicated ethical identity as revealed in the annual report of Islamic banks in Indonesia and outside Indonesia, with the ideal ethical identity of Islamic banks. EII calculation results conducted on nine Islamic banks in Indonesia and three Islamic banks outside Indonesia shows that there are three out of eight dimensions have values lower than the average, those are the dimension of Commitment to the Environment and Society (0.42), Product and services (0.47), and Zakat, Shadaqah and Infaq, and Benevolence Loans (0,47). The results also suggest that BSM (0.84) and BMI (0.82), two Islamic banks in Indonesia, have the EII score higher than the others, while ARB (0.28), BIBD (0.41), BVS (0.44), and BPS (0.47) score lower than average. In the calculation of the one-year EII, BJBS and MBS also score below the average, which is 0.41 and 0.43. Thus, there are four out of eleven Islamic banks in Indonesia and two out of three Islamic banks outside Indonesia that communicate their ethical identity lower than the average. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , IKA ARI S and , Dr. Eko Suwardi, M.Sc., CMA. (2013) ISLAMIC ETHICAL IDENTITY: STUDI TERHADAP IDENTITAS ETIS BANK SYARIAH SEBAGAIMANA TERUNGKAP DALAM LAPORAN TAHUNAN BANK UMUM SYARIAH DI INDONESIA DAN DI LUAR INDONESIA. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=65521 |
| spellingShingle | ETD , IKA ARI S , Dr. Eko Suwardi, M.Sc., CMA. ISLAMIC ETHICAL IDENTITY: STUDI TERHADAP IDENTITAS ETIS BANK SYARIAH SEBAGAIMANA TERUNGKAP DALAM LAPORAN TAHUNAN BANK UMUM SYARIAH DI INDONESIA DAN DI LUAR INDONESIA |
| title | ISLAMIC ETHICAL IDENTITY: STUDI TERHADAP IDENTITAS ETIS BANK SYARIAH SEBAGAIMANA
TERUNGKAP DALAM LAPORAN TAHUNAN BANK UMUM SYARIAH DI INDONESIA DAN DI LUAR INDONESIA |
| title_full | ISLAMIC ETHICAL IDENTITY: STUDI TERHADAP IDENTITAS ETIS BANK SYARIAH SEBAGAIMANA
TERUNGKAP DALAM LAPORAN TAHUNAN BANK UMUM SYARIAH DI INDONESIA DAN DI LUAR INDONESIA |
| title_fullStr | ISLAMIC ETHICAL IDENTITY: STUDI TERHADAP IDENTITAS ETIS BANK SYARIAH SEBAGAIMANA
TERUNGKAP DALAM LAPORAN TAHUNAN BANK UMUM SYARIAH DI INDONESIA DAN DI LUAR INDONESIA |
| title_full_unstemmed | ISLAMIC ETHICAL IDENTITY: STUDI TERHADAP IDENTITAS ETIS BANK SYARIAH SEBAGAIMANA
TERUNGKAP DALAM LAPORAN TAHUNAN BANK UMUM SYARIAH DI INDONESIA DAN DI LUAR INDONESIA |
| title_short | ISLAMIC ETHICAL IDENTITY: STUDI TERHADAP IDENTITAS ETIS BANK SYARIAH SEBAGAIMANA
TERUNGKAP DALAM LAPORAN TAHUNAN BANK UMUM SYARIAH DI INDONESIA DAN DI LUAR INDONESIA |
| title_sort | islamic ethical identity studi terhadap identitas etis bank syariah sebagaimana terungkap dalam laporan tahunan bank umum syariah di indonesia dan di luar indonesia |
| topic | ETD |
| work_keys_str_mv | AT ikaaris islamicethicalidentitystuditerhadapidentitasetisbanksyariahsebagaimanaterungkapdalamlaporantahunanbankumumsyariahdiindonesiadandiluarindonesia AT drekosuwardimsccma islamicethicalidentitystuditerhadapidentitasetisbanksyariahsebagaimanaterungkapdalamlaporantahunanbankumumsyariahdiindonesiadandiluarindonesia |