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ISLAMIC SOCIAL REPORTING INDEX SEBAGAI MODEL PENGUKURAN KINERJA SOSIAL PERBANKAN SYARIAH (STUDI KOMPARASI INDONESIA DAN MALAYSIA)

Main Authors: Sofyani, Hafiez, Ulum, Ihyaul, Syam, Daniel, L., Sri Wahjuni
Other Authors: Universitas Negeri Semarang (Unnes)
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Department of Accounting, Faculty of Economics, Universitas Negeri Semarang , 2012
Subjects:
accounting
Islamic social reporting index
Social performance
Islamic banking
Online Access: https://journal.unnes.ac.id/nju/index.php/jda/article/view/1958
https://journal.unnes.ac.id/nju/index.php/jda/article/view/1958/2076
ctrlnum article-1958
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">ISLAMIC SOCIAL REPORTING INDEX SEBAGAI MODEL PENGUKURAN KINERJA SOSIAL PERBANKAN SYARIAH (STUDI KOMPARASI INDONESIA DAN MALAYSIA)</title><creator>Sofyani, Hafiez</creator><creator>Ulum, Ihyaul</creator><creator>Syam, Daniel</creator><creator>L., Sri Wahjuni</creator><subject lang="en-US">accounting</subject><subject lang="en-US">Islamic social reporting index; Social performance; Islamic banking</subject><subject lang="en-US"/><description lang="en-US">Tujuan dari penelitian ini adalah untuk membandingkan kinerja sosial perbankan Islam di Indonesia &#xA0;dan Malaysia dengan menggunakan model Islamic Social Reporting Index (ISR Index). Objek penelitian ini adalah tiga bank Islam baik di Indonesia dan Malaysia. Content analysis digunakan untuk menganalisis data. Hasil yang diharapkan dari penelitian ini adalah memberi kontribusi kepada praktek bisnis perbankan Islam yang terkait dengan tanggung jawab sosial yang mereka jalankan, dan berkontribusi &#xA0;pada input pengetahuan baik sebagai bahan komparasi dan replikasi untuk melakukan studi lebih lanjut terkait dengan Model Indeks ISR dalam menilai kinerja sosial perbankan Islam. Hasil penelitian menunjukkan bahwa secara keseluruhan kinerja sosial train-average perbankan Islam di Malaysia lebih tinggi daripada di Indonesia. Kinerja sosial perbankan Islam di Indonesia pada 2010 mengalami peningkatan yang signifikan, sekitar 10% dari tahun sebelumnya (2009). Sementara &#xA0;kinerja sosial pada perbankan Islam di Malaysia adalah stabil karena tidak meningkat ataupun menurun. Namun, dari semua bank-bank Islam, baik Indonesia dan Malaysia, tidak ada satupun yang mencapai tingkat kinerja sangat bagus.&#xA0;The aim of this study is to compare the social performance of Islamic banking in Indonesia and in Malaysia by using a model of Islamic Social Reporting Index (ISR Index). The objects of study are three Islamic banks both in Indonesia and Malaysia. Content analysis is used to analyze the data. The expected results of study are they can give contribution to the business practice of Islamic banking which relates to their social responsibility activities, to further study in terms of providing inputs of knowledge as a comparison and replication materials to conduct further study relates to the model ISR Index in assessing the social performance of &#xA0;Islamic banking. The results of this study indicate that the train-average overall social performance of Islamic banking in Malaysia is higher than that of in Indonesia. The social performance of Islamic banking in Indonesia in 2010 experiences a significant increase. It is about 10% from the previous year(2009). While the level of social performance of Islamic banking in Malaysia is stable because it does not increase or decrease. However, all Islamic banks both Indonesia and Malaysi have not reached the level of excellent performance yet.</description><publisher lang="en-US">Department of Accounting, Faculty of Economics, Universitas Negeri Semarang</publisher><contributor lang="en-US">Universitas Negeri Semarang (Unnes)</contributor><date>2012-03-30</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://journal.unnes.ac.id/nju/index.php/jda/article/view/1958</identifier><identifier>10.15294/jda.v4i1.1958</identifier><source lang="en-US">Jurnal Dinamika Akuntansi; Vol 4, No 1 (2012): March 2012</source><source>2502-6224</source><source>2085-4277</source><source>10.15294/jda.v4i1</source><language>eng</language><relation>https://journal.unnes.ac.id/nju/index.php/jda/article/view/1958/2076</relation><recordID>article-1958</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:eJournal
author Sofyani, Hafiez
Ulum, Ihyaul
Syam, Daniel
L., Sri Wahjuni
author2 Universitas Negeri Semarang (Unnes)
title ISLAMIC SOCIAL REPORTING INDEX SEBAGAI MODEL PENGUKURAN KINERJA SOSIAL PERBANKAN SYARIAH (STUDI KOMPARASI INDONESIA DAN MALAYSIA)
publisher Department of Accounting, Faculty of Economics, Universitas Negeri Semarang
publishDate 2012
topic accounting
Islamic social reporting index
Social performance
Islamic banking
url https://journal.unnes.ac.id/nju/index.php/jda/article/view/1958
https://journal.unnes.ac.id/nju/index.php/jda/article/view/1958/2076
contents Tujuan dari penelitian ini adalah untuk membandingkan kinerja sosial perbankan Islam di Indonesia dan Malaysia dengan menggunakan model Islamic Social Reporting Index (ISR Index). Objek penelitian ini adalah tiga bank Islam baik di Indonesia dan Malaysia. Content analysis digunakan untuk menganalisis data. Hasil yang diharapkan dari penelitian ini adalah memberi kontribusi kepada praktek bisnis perbankan Islam yang terkait dengan tanggung jawab sosial yang mereka jalankan, dan berkontribusi pada input pengetahuan baik sebagai bahan komparasi dan replikasi untuk melakukan studi lebih lanjut terkait dengan Model Indeks ISR dalam menilai kinerja sosial perbankan Islam. Hasil penelitian menunjukkan bahwa secara keseluruhan kinerja sosial train-average perbankan Islam di Malaysia lebih tinggi daripada di Indonesia. Kinerja sosial perbankan Islam di Indonesia pada 2010 mengalami peningkatan yang signifikan, sekitar 10% dari tahun sebelumnya (2009). Sementara kinerja sosial pada perbankan Islam di Malaysia adalah stabil karena tidak meningkat ataupun menurun. Namun, dari semua bank-bank Islam, baik Indonesia dan Malaysia, tidak ada satupun yang mencapai tingkat kinerja sangat bagus. The aim of this study is to compare the social performance of Islamic banking in Indonesia and in Malaysia by using a model of Islamic Social Reporting Index (ISR Index). The objects of study are three Islamic banks both in Indonesia and Malaysia. Content analysis is used to analyze the data. The expected results of study are they can give contribution to the business practice of Islamic banking which relates to their social responsibility activities, to further study in terms of providing inputs of knowledge as a comparison and replication materials to conduct further study relates to the model ISR Index in assessing the social performance of Islamic banking. The results of this study indicate that the train-average overall social performance of Islamic banking in Malaysia is higher than that of in Indonesia. The social performance of Islamic banking in Indonesia in 2010 experiences a significant increase. It is about 10% from the previous year(2009). While the level of social performance of Islamic banking in Malaysia is stable because it does not increase or decrease. However, all Islamic banks both Indonesia and Malaysi have not reached the level of excellent performance yet.
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collection Jurnal Dinamika Akuntansi
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