| dc.contributor.advisor | LATIEF, HILMAN | |
| dc.contributor.author | DAMONGAYO, VIJI JAYANTI | |
| dc.date.accessioned | 2017-06-07T01:42:22Z | |
| dc.date.available | 2017-06-07T01:42:22Z | |
| dc.date.issued | 2017-04-12 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/10652 | |
| dc.description | This study aimed to analyze the implementation of Corporate Social Responsibility in Islamic Banking and also the comparation of Corporate Social Responsibility's disclosure model in Islamic Banks based on Global Reporting Initiative index and Islamic Social Reporting Index. In addition, this study also conducted to see if the concept of sharia (ISR index) will give a better result in the reporting of Corporate Social Responsibility (CSR) compared to the conventional one (GRI Index).
Kind of this study is descriptive qualitative which used annual report data from 2011-2015 period. The study tooks five Islamic banks in Indonesia as the objects, using content analysis methode to analyze the data. The results of this study are expected to contribute to the companies, especially Islamic banking related to their social responsibility, and also to the knowledge input to carry out further studies on improving and assess the social performance of Islamic banking in Indonesia.
The scoring result of GRI Index and ISR Index showed that based on GRI index, bank with the highest disclosure in the years of 2011-2015 was Bank Muamalat Indonesia (95%) and based on ISR index showed Bank Syariah Mandiri (75.35%) as the highest too. In the lowest social responsibility disclosure, based on the GRI index and the ISR index was Bank Syariah Mega Indonesia which amounted to 74% (for the GRI index) and 66.05% (for the ISR index). Based on the scoring results, it can be concluded that the disclosure using GRI index was better than the use of ISR index. The GRI index disclosure reached 87% (very good based on index measurement scale) while the ISR index disclosure only reached 74% (good based on index measurement scale), and being so, the comparation of both score was 13%. This indicates that the Islamic banks have less transparancy in the disclosure of their social performance, the lack of understanding amongs islamic bank actors related to social performance, and the disclosure of social performance in Islamic banking which still referring to the GRI index that doesn't include the Islamic values. | en_US |
| dc.description.abstract | Penelitian ini bertujuan untuk menganalisis pelaksanaan Corporate Social Responsibility pada Bank Umum Syariah dan menganalisis perbandingan model pengungkapan Corporate Social Responsibility pada Bank Umum Syariah berdasarkan Global Reporting Initiative Index dan Islamic Social Reporting Index. Selain itu, penelitian ini juga dilakukan untuk melihat apakah konsep syariah (indeks ISR) akan memberikan hasil yang lebih baik dalam pelaporan Corporate Social Responsibility (CSR) dibandingkan dengan konsep konvensional (Indeks GRI).
Jenis penelitian ini adalah penelitian kualitatif deskriptif dengan menggunakan data laporan tahunan (annual report) periode tahun 2011-2015. Objek dalam penelitian ini adalah lima bank syariah di Indonesia. Dalam penelitian ini, analisis data yang digunakan adalah Content Analysis (analisis isi). Hasil penelitian ini diharapkan dapat memberi kontribusi kepada perusahaan, khususnya perbankan syariah terkait dengan tanggung jawab sosial yang mereka jalankan dan diharapkan juga dapat memberikan kontribusi pada input pengetahuan untuk melaksanakan studi lebih lanjut dalam meningkatkan dan menilai kinerja sosial perbankan syariah di Indonesia.
Hasil skoring Indeks GRI dan Indeks ISR dalam pengungkapan CSR perbankan syariah di Indonesia menunjukkan bahwa berdasarkan indeks GRI, bank dengan pengungkapan tertinggi tahun 2011-2015 adalah Bank Muamalat Indonesia (95%) dan berdasarkan indeks ISR adalah Bank Syariah Mandiri (75,35%). Pada pengungkapan tanggung jawab sosial terendah berdasarkan indeks GRI dan indeks ISR adalah Bank Syariah Mega Indonesia yakni sebesar 74% (untuk indeks GRI) dan 66,05% (untuk indeks ISR). Berdasarkan hasil skoring, maka dapat disimpulkan bahwa pengungkapan menggunakan indeks GRI lebih baik (lebih unggul) dibandingkan dengan pengungkapan indeks ISR. Pengungkapan indeks GRI sebesar 87% (sangat baik berdasarkan skala pengukuran indeks) sedangkan pengungkapan indeks ISR sebesar 74% (baik berdasarkan skala pengukuran indeks), dimana perbandingan nilai kedua pengungkapan tersebut sebesar 13%. Hal ini mengindikasikan bahwa kurangnya keterbukaan pengungkapan kinerja sosial bank syariah, kurangnya pemahaman pelaku bank syariah terkait kinerja sosial dan pengungkapan kinerja sosial perbankan syariah yang masih mengacu pada indeks GRI yang didalamnya tidak memuat nilai-nilai Islam. | en_US |
| dc.publisher | FAI UMY | en_US |
| dc.subject | Pengungkapan, Corporate Social Responsibility, Global Reporting Initiative Index dan Islamic Social Reporting Index. Disclosure, Corporate Social Responsibility, Global Reporting Initiative Index and Islamic Social Reporting Index | en_US |
| dc.title | MODEL PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH BERDASARKAN GLOBAL REPORTING INITIATIVE INDEX DAN ISLAMIC SOCIAL REPORTING INDEX PERIODE 2011-2015 | en_US |
| dc.type | Thesis
SKR
019 | en_US |
