PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2011-2017 PENGARUH INDEX MAQASHID SYARIAH TERHADAP TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING

Pertiwi, Tanza Dona (2019) PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2011-2017 PENGARUH INDEX MAQASHID SYARIAH TERHADAP TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Islamic Social Reporting is one of the ways to measuring social performance for sharia entities issued by Accounting And Auditing Organization for Islamic Financial Institutions (AAOIFI), this index is suitable to be applied for Sharia Banking. This study aims to prove empirically the effect of Maqashid Sharia Index i.e. Education (Tahzib Al-Fard), Justice (Al-‘Adl), and Welfare (Al-Maslahah) on Islamic Social Reporting Disclosure. The study sample used are sharia banks in Indonesia. The study period is 7 years (2011-2017). Determination of samples in this study using purposive sampling method. The analysis technique in this study are descriptive analysis and partial least square analysis. The results of this study show that Education (Tahzib Al-Fard) and Justice (Al‘Adl) are effect on Islamic Social Reporting Disclosure. Welfare (Al-Maslahah) does not effect on Islamic Social Reporting Disclosure because there are several sharia Banks that do not allocate zakat, have negative profits(loss) and investment in riil sector is very small so the value of welfare (Al-Maslahah) is low Kata Kunci : Education (Tahzib Al-Fard), Justice (Al-‘Adl), Welfare (Al-Maslahah) and Islamic Social Reporting (ISR).

Item Type: Thesis (Undergraduate)
Subjects: 300 - SOCIAL SCIENCE > 330 - ECONOMICS
Divisions: Bachelor of Islamic Economic
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 26 Sep 2019 02:37
Last Modified: 26 Sep 2019 02:37
URI: http://eprints.perbanas.ac.id/id/eprint/4738

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