Model Pelaporan Kinerja Sosial Perbankan Syariah: Implementasi Islamic Social Reporting Index di Indonesia

Gustani Gustani
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引用次数: 7

Abstract

One of the effort to increase the trust of shariah banks stakeholder is by reporting theinformation relating with the social performance ability in shariah view. The reportingsocial performance format in Islam view that nowdays is more developed is IslamicSocial Reporting Indexs (Indeks ISR). ISR Index is an index reveals social performance ofIslamic company which consists of revelation items based on Islamic principles. The aimof this research is to find out the rank of revelation social performance of Islamic bank inIndonesia based on ISR index. The taken population of this research is the whole IslamicCommercial Bank (BUS) in Indonesia, and the taken sample is the BUS that has published its annual report of 2009 – 2011 periods on its official website. The taken sampleis done by using purpose sample method. The analysis data is done by using contentanalysis method. The result of analysis ISR index on BUS shows that BSM is for thehighest rank of revelation social performance in 2009 – 2011 periods. As the wholebanks, the rank of revelation social performance of BUS in Indonesia in 2009 – 2011periods had continuously increased each year. As the average in the periods, the predicateof rank revelation social performance BUS in Indonesia is still less than informative.
通过报告与伊斯兰教法观点中社会绩效能力相关的信息,可以增加伊斯兰教法银行利益相关者的信任。伊斯兰教认为目前比较发达的社会绩效报告格式是伊斯兰社会报告指数(Indeks ISR)。ISR指数是一种反映伊斯兰教企业社会绩效的指数,它是根据伊斯兰教的原则,由启示项目组成的。本研究的目的是根据ISR指数找出印尼伊斯兰银行的启示社会绩效排名。本研究选取的人口是印度尼西亚的整个伊斯兰商业银行(BUS),选取的样本是在其官网上公布2009 - 2011年年度报告的BUS。所取样本采用目的样本法。分析数据采用内容分析法。对公共服务的ISR指数分析结果表明,2009 - 2011年期间,BSM在启示社会绩效中排名最高。从整体上看,2009 - 2011年印尼BUS银行的启示社会绩效排名逐年上升。作为各时期的平均水平,印度尼西亚的排名揭示社会绩效BUS谓词的信息量仍然不足。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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