PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SYARIAH (ISLAMIC SOCIAL REPORTING)

Penulis

  • Fitri Selvia STIE Muhammadiyah Jakarta
  • Lela Nurlaela Wati STIE Muhammadiyah Jakarta
  • Bono Prambudi STIE Muhammadiyah Jakarta

DOI:

https://doi.org/10.37932/ja.v7i2.50

Kata Kunci:

Corporate Social Responsibility, Islamic Social Reporting

Abstrak

The concept of corporate social responsibility (CSR) is now not only developing conventional economics, but also in the Islamic economy. The concept of CSR in Islam is Islamic Social Reporting, which is a special framework for reporting social responsibility in accordance with Islamic principles. The framework is not only useful for Muslim decision makers, but also useful for helping Islamic companies in fulfilling obligations towards Allah SWT and society. This writing method used literature review through various literature with the aim of informing the reader (informative research) about the themes in social responsibility disclosure in sharia-based companies.

Referensi

Asmarandhi, I., Pamindo, P., Fahlevi, M.A., & Arkadia, A. (2010).

Pengertian Zakat, Infaq, Shodaqah, dan Waqaf. April 16. Retrieved from http://www.ripiu.com/article/read/pengertian-zakat-infaq-shadaqah-dan waqaf)

Ayu D.F. (2010). Analiss pengaruh jenis industri, ukuran perusahaan, dan profitabilitas terhadap tingkat pengungkapan Islamic Social Reporting (ISR) pada perusahan yang masuk daftar Jakarta Islamic Index (JII). Skripsi Universitas Indonesia: Depok. (tidak dipublikasikan).

Fitria, S., & Hartanti, D. (2010). Studi Perbandingan Pengungkapan Berdasarkan Global Reporting Initiative Indeks Dan Islamic Social Reporting Indeks. Simposium Nasional Akuntansi. Purwokerto. Proceeding.

Gray, Rob; Reza Kouhy and Simon Lavers. (1995). Methodological Themes: Constructing a Research Database of Social and Environmental Reporting by UK Companies. Accounting, Auditing and Accountability Journal. Vol. 8, No. 2, p. 78-101

Haniffa, R. (2002). Social reporting disclosure: an Islamic perspective. Indonesian Management & Accounting Research, 1(2), 128-146.

Haniffa, R. M., & Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317-349.

Haniffa, R., Hudaib, M., & Mirza, A. M. (2004). Accounting Policy Choice within the Shariah Islamiiah Framework. Discussion Papers In Accountancy And Finance, SOBE, University Of Exeter, 2, 4-19.

Kamaludin, dan Indriani. (2012). Manajemen Keuangan. Edisi Revisi. Bandung : CV. Mandar Maju.

Maali, B., Casson, P., & Napier, C. (2006). Social reporting by Islamic banks. Abacus, 42(2), 266-289.

Nurhayati, S dan Wasilah. (2009). Akuntansi Syariah di Indonesia, Jakarta: Salemba Empat.

Raditya,A.N. (2012). Analisis faktor-faktor yang mempengaruhi tingkat pengungkappan Islamic social reporting (ISR) pada perusahaan yang masuk daftar efek syariah (DES). skripsi Universitas Indonesia: Depok (tidak dipublikasikan).

Republik Indonesia. (2007). Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas.

Siwar, C., & Hossain, T. (2009). An analysis of Islamic CSR concept and the opinions of Malaysian managers. Management of Environmental Quality: An International Journal, 20(3), 290-298.

Wati, L.N. 2017. Metodologi Penelitian Terapan Bisnis: Aplikasi SPSS, EVIEWS, SmartPLS, dan AMOS. Bandung: Mujahid Press.

Widayuni, N., & Harto, P. (2014). Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility pada Perbankan Syariah di Indonesia dan Malaysia (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).

https://www.ojk.go.id

##submission.downloads##

Diterbitkan

2020-03-05

Terbitan

Bagian

Articles