The Embodiment of Corporate Social Responsibility in Sharia Enterprise Theory
The issue of disclosure of social responsibility by entities is a theme that has always been debated. This is none other than because the implementation of social responsibility disclosures carried out by companies to date still shows a real impact. It is only natural that stakeholders still questio...
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| Format: | Article |
| Language: | English |
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Muhammadiyah University Press
2023-01-01
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| Series: | Journal of Islamic Economic Laws |
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| Online Access: | https://journals2.ums.ac.id/index.php/jisel/article/view/9399 |
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| author | Naili Saadah Faris Shalahuddin Zakiy Ratno Agriyanto |
| author_facet | Naili Saadah Faris Shalahuddin Zakiy Ratno Agriyanto |
| author_sort | Naili Saadah |
| collection | DOAJ |
| description | The issue of disclosure of social responsibility by entities is a theme that has always been debated. This is none other than because the implementation of social responsibility disclosures carried out by companies to date still shows a real impact. It is only natural that stakeholders still question its reality. Answering the doubts of these stakeholders, the company's social responsibility began to become a concern. As proof of the accountability activities that have been carried out, this research is here to explore corporate social responsibility accountability based on the Shariah Enterprise Theory (SET) index. Using the research objects of in Indonesia, this research examines the annual reports published by 8 Sharia commercial banks in Indonesia as a source of data. With descriptive qualitative methods through conten analysis as an analysis knife to answer the formulation of the problem, namely how the level of disclosure of social responsibility that has been carried out using the Shariah Enterprise Theory (SET) index. The results of the study proved that 8 in vertical accountability to Allah showed that it was in accordance with the components and criteria that had been set in the Shariah Enterprise Theory (SET) index, while accountability to customers, accountability to employees and accountability to nature as a whole in reporting did not fully meet the components Shariah Enterprise Theory (SET) index. Especially in accountability to nature, it is still far from the component of Shariah Enterprise Theory (SET) index. |
| format | Article |
| id | doaj-art-1e824c5a26944d308cbe1315f57b1704 |
| institution | DOAJ |
| issn | 2655-9609 2655-9617 |
| language | English |
| publishDate | 2023-01-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Journal of Islamic Economic Laws |
| spelling | doaj-art-1e824c5a26944d308cbe1315f57b17042025-08-20T03:17:23ZengMuhammadiyah University PressJournal of Islamic Economic Laws2655-96092655-96172023-01-01304410.23917/jisel.v6i1.211349462The Embodiment of Corporate Social Responsibility in Sharia Enterprise TheoryNaili Saadah0Faris Shalahuddin Zakiy1Ratno Agriyanto2Universitas Islam Negeri Walisongo, IndonesiaUniversitas Islam Negeri Walisongo, IndonesiaUniversitas Islam Negeri Walisongo, IndonesiaThe issue of disclosure of social responsibility by entities is a theme that has always been debated. This is none other than because the implementation of social responsibility disclosures carried out by companies to date still shows a real impact. It is only natural that stakeholders still question its reality. Answering the doubts of these stakeholders, the company's social responsibility began to become a concern. As proof of the accountability activities that have been carried out, this research is here to explore corporate social responsibility accountability based on the Shariah Enterprise Theory (SET) index. Using the research objects of in Indonesia, this research examines the annual reports published by 8 Sharia commercial banks in Indonesia as a source of data. With descriptive qualitative methods through conten analysis as an analysis knife to answer the formulation of the problem, namely how the level of disclosure of social responsibility that has been carried out using the Shariah Enterprise Theory (SET) index. The results of the study proved that 8 in vertical accountability to Allah showed that it was in accordance with the components and criteria that had been set in the Shariah Enterprise Theory (SET) index, while accountability to customers, accountability to employees and accountability to nature as a whole in reporting did not fully meet the components Shariah Enterprise Theory (SET) index. Especially in accountability to nature, it is still far from the component of Shariah Enterprise Theory (SET) index.https://journals2.ums.ac.id/index.php/jisel/article/view/9399sharia enterprise theoryislamic commercial banksocial responsibility |
| spellingShingle | Naili Saadah Faris Shalahuddin Zakiy Ratno Agriyanto The Embodiment of Corporate Social Responsibility in Sharia Enterprise Theory Journal of Islamic Economic Laws sharia enterprise theory islamic commercial bank social responsibility |
| title | The Embodiment of Corporate Social Responsibility in Sharia Enterprise Theory |
| title_full | The Embodiment of Corporate Social Responsibility in Sharia Enterprise Theory |
| title_fullStr | The Embodiment of Corporate Social Responsibility in Sharia Enterprise Theory |
| title_full_unstemmed | The Embodiment of Corporate Social Responsibility in Sharia Enterprise Theory |
| title_short | The Embodiment of Corporate Social Responsibility in Sharia Enterprise Theory |
| title_sort | embodiment of corporate social responsibility in sharia enterprise theory |
| topic | sharia enterprise theory islamic commercial bank social responsibility |
| url | https://journals2.ums.ac.id/index.php/jisel/article/view/9399 |
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