| NIM | C1C013017 |
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| Namamhs | RINDASARI |
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| Judul Artikel | ANALISIS PERBANDINGAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PERBANKAN SYARIAH DI NEGARA QISMUT |
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| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk membandingkan tingkat pelaksanaan dan pengungkapan Islamic Social Reporting (ISR) perbankan syariah di negara Qatar, Indonesia, Saudi Arabia, Malaysia, Uni Emirat Arab dan Turki (QISMUT). Penelitian ini dilakukan pada Bank Umum Syariah yang terdapat di negara QISMUT dan pengambilan sampel dilakukan secara purposive sampling, sehingga menghasilkan sebanyak 32 sampel Bank Umum Syariah (BUS). Penelitian ini menggunakan laporan tahunan pada 2010 – 2015 yang dianalisis dengan content analysis untuk mengetahui seberapa besar pengungkapan ISR tersebut. Perbedaan tingkat pengungkapan ISR dianalisis menggunakan Uji Kruskal Wallis. Hasil penelitian ini menunjukkan bahwa tingkat pelaksanaan dan pegungkapan Islamic Social Reporting perbankan syariah di Malaysia paling tinggi diantara negara QISMUT, sedangkan tingkat pelaksanaan dan pengungkapan Islamic Social Reporting perbankan syariah di Uni Emirat Arab paling rendah diantara negara QISMUT. Berdasarkan pengujian hipotesis menunjukkan bahwa terdapat perbedaan yang signifikan tingkat pengungkapan Islamic Social Reporting perbankan syariah di negara QISMUT. |
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| Abtrak (Bhs. Inggris) | This study aimed to compare the level of implementation and disclosure of the Islamic Social Reporting (ISR) on Islamic banks in Qatar, Indonesia, Saudi Arabia, Malaysia, the United Arab Emirates and Turkey so-called as the QISMUT countries. The research was conducted on Islamic banks in the QISMUT countries and the samples were taken by purposive sampling with total samples are 32 Islamic banks. This study examined the annual report for 2010–2015 using content analysis to determine how much disclosure of the ISR . Differences in the level of disclosure of the ISR have been analyzed by using Kruskal Wallis Test. The results showed that the level of implementation and disclosure of the Islamic Social Reporting (ISR) on Islamic banks in Malaysia is the highes one among the QISMUT countries, while the level of implementation and disclosure of the Islamic Social Reporting (ISR) on Islamic banks in the United Arab Emirates is the lowest one among the QISMUT countries. Based on Kruskal Wallis Test, there are significant differences in the degree of disclosure of the Islamic Social Reporting (ISR) on Islamic banks in the QISMUT countries. |
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| Kata kunci | Corporate Social Responsibility, Islamic Social Reporting, Content Analysis, Pebankan Syariah, Uji Kruskal Wallis |
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| Pembimbing 1 | Drs. Rasyid Mei Mustafa, M.M, Ak |
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| Pembimbing 2 | Dra. Permata Ulfah, M.SI, Ak. |
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| Pembimbing 3 | Prof. Dr. Bambang Agus Pramuka, M.acc, Ph.D., Ak. |
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| Tahun | 2017 |
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| Jumlah Halaman | 10 |
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| Tgl. Entri | 2017-03-18 03:05:43.615139 |
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