ANALISIS PENGUNKAPAN TANGGUNG JAWAB SOSIAL PADA PERBANKAN SYARIAH BERDASARKAN TAWHIDIC APPROACH

Abstract

Corporate social responsibility (CSR) has emerged and developed rapidly as a field of study. Many Western theoreticians have attempted to provide theoretical, moral and ethical groundings for CSR initiatives. There are still very few of research conduct regarding the disclosures of CSR) for Sharia Banking Industry i n Indonesia. This study aims to analyze the reporting of corporate social responsibility (CSR) in Islamic banking based on Tawhidic approach. The CSR disclosures of Bank Sharia in Indonesia will be examine based on content analysis of the sharia banking industry annual report. These results show that the social responsibility reporting of 9 (nine) Bank Syariah is still very limited, voluntarily, and still far from complying with tawhidic theory). Another interesting finding, that Islamic Bank in Indonesia has the tendency not to disclose items or issues that stimulate negative image on user of the financial statement perspective such as: Unlawful Transaction from Islamic Perspective that represent in Qardh Hassan Report.