Article Per Year (5 Year)
p-Index From 2020 - 2025
2.147
P-Index
This Author published in this journals
All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Ilmiah Ekonomi Islam AL ISHLAH Jurnal Pendidikan Community Education Engagement Journal Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Dedikasi: Jurnal Pengabdian Kepada Masyarakat Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Aktiva: Journal Of Accountancy and Management IIJSE Jurnal Keuangan dan Perbankan Syariah Ghaly: Journal of Islamic Economic Law
Atiqah, Nur
Unknown Affiliation
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Keuangan dan Perbankan Syariah

 1 
Analisis Perbandingan Tingkat Pengungkapan CSR BUS Indonesia Berdasarkan Indeks ISR dan SET: Analisis Perbandingan Tingkat Pengungkapan CSR BUS Indonesia Berdasarkan Indeks ISR dan SET Atiqah, Nur; Verdianti, Verdianti; Ramadhanti, Ade Ira
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 2 (2020): Desember 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v1i2.2102

Abstract

This study determine disclosure level of Corporate Social Responsibility among Islamic Commercial Banks in Indonesia based on Islamic Social Reporting Index and Sharia Enterprise Theory approaches, and comparison disclosure level of Corporate Social Responsibility among Islamic Commercial Banks in Indonesia. In this study, CSR disclosure based on the Islamic Social Responsibility Index uses 80 sub-themes with 6 themes, such as theme of funding and investment, theme of products and services, theme of labor, theme of society and theme of organizational governance while Sharia Enterprise Theory uses 21 sub-themes with 5 themes, such as accountability to Allah SWT, accountability to customers, accountability to employees, accountability to community, and accountability to nature. The sample in this study amounted to 14 Islamic commercial banks in Indonesia in 2017 and 2018 reporting periods. Data was analyzed using content analysis and independent t-test. Results of this study indicate that (1) the level of Corporate Social Responsibility disclosure among Islamic Commercial Banks in Indonesia based on the Islamic Social Reporting Index has an average 72.5% (informative), and the level of Corporate Social Responsibility disclosure among Islamic Commercial Banks in Indonesia based on Sharia Enterprise Theory has an average 70% (informative). (2) The level of disclosure of Corporate Social Responsibility of Islamic Commercial Banks in Indonesia based on the Islamic Social Reporting Index and Sharia Enterprise Theory shows no significant difference at 5% significance level.
Co-Authors Abd Mubaraq, S.E.,Sy. M.A Abdurahman Abdurrahman Afiyana, Lina Akhmad Sofyan Alfalisyado, A Azzahra, Sayaka Salwa Nafisa Bah, Robiah Bella, Puja Afmi Hastaningrum, Nur Tryas Hervina Hervina Istikomah, Endang Kurniati, Pratiwi Lestari, Vera Febiana Lim, Martina Muhammad Elyas Luqman, Luqman Mubaraq, Abd Nurhuda Nurhuda Oktaviani, Delvina Parma, Vellita Rahmadani, Ranti Rahmah Yulisa Kalbarini, Rahmah Yulisa Ramadhanti, Ade Ira Rusandry, Rusandry Sari, Marta Widian Suripah Suripah Suwarno Suwarno Verdianti, Verdianti Yulia Yulia