PENGUNGKAPAN ISLAMIC SOCIAL REPORTING INDEX PADA PERBANKAN SYARIAH DI INDONESIA
DOI:
https://doi.org/10.61393/heiema.v4i1.300Keywords:
Islamic Social Reporting Index, Islamic Commercial Bank, DisclosureAbstract
This study aims to compare the disclosure of social responsibility of Islamic banks in Indonesia based on the Islamic Social Reporting (ISR) index. The object of research is Islamic commercial banks in Indonesia that are registered with the Financial Services Authority. This study uses the annual report of 2024 published in each bank. The results showed that in general the Islamic Social Reporting (ISR) Index level of disclosure made by each Islamic banking varies, indicating the company's ability to provide the best performance for the community. Islamic Social Reporting (ISR) index score with the highest disclosure is Bank Muamalat Indonesia with a percentage of 84.48% which means that Bank Muamalat Indonesia is very informative. ISR has a role in the spiritual aspect so that people not only know about Islamic commercial banks in an economic perspective but there are also social activities, the environment, employees, corporate governance and other things based on Islamic principles and values with which it is expected that companies will make decisions that not only help Muslims but also help companies fulfill their obligations to Allah Subhanahu Wata'ala and society.
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