SKRIPSI FULL : Analisis Tingkat Pengungkapan Kinerja Bank Syariah Berdasarkan Islamic Social Reporting Index (ISR)

ABSTRAK

Gustani, Analisis Tingkat Pengungkapan Kinerja Sosial Bank Syariah Berdasarkan Islamic Social Reporting Index (Indeks ISR), Jurusan Muamalat, Program Studi Akuntasi Syariah, Sekolah Tinggi Ekonomi Islam SEBI, 2013.

Salah satu upaya meningkatkan kepercayaan stakeholder bank syariah adalah dengan melaporkan informasi yang berkaitan dengan kinerja sosial dalam perspektif syariah. Format pelaporan kinerja sosial dalam perspektif Islam yang saat mulai banyak dikembangkan adalah Islamic Social Reporting Index (Indeks ISR). Penelitian ini bertujuan untuk mengetahui bagaimana tingkat pengungkapan kinerja sosial bank syariah di Indonesia berdasarkan indeks ISR. Populasi yang digunakan dalam penelitian ini adalah seluruh Bank Umum Syariah (BUS) di Indonesia, sedangkan sampel adalah BUS yang telah mempublikasi annual report periode 2009-2011 pada website resmi masing-masing. Pemilihan sampel menggunakan metode purposive sample. Analisis data menggunakan content analysis. Dari hasil perhitungan dan analisis indeks ISR pada BUS, bahwa tingkat pengungkapan kinerja sosial tertinggi periode 2009-2011 adalah BSM. Secara keseluruhan, tingkat pengungkapan kinerja sosial BUS di Indonesia dalam periode 2009-2011 terus mengalami peningkatan setiap tahunnya. Sedang secara rata-rata dalam periode tersebut predikat tingkat pengungkapan kinerja sosial BUS di Indonesia masih Kurang Informatif.

Kata Kunci: Indeks ISR, BUS, annual report, tingkat pengungkapan kinerja sosial, content analysis.

ABSTRACT

Gustani, Analysis Rank of Revelation Social Performance of Islamic Bank Based on Islamic Social Reporting Index (Index ISR), Muamalat Major, Islamic Accounting Study, Higher Education of Islamic Economic SEBI, 2013.

One of the effort to increase the trust of shariah banks stakeholder is by reporting the information relating with the social performance ability in shariah view. The reporting social performance format in Islam view that nowdays is more developed is Islamic Social Reporting Indexs (Indeks ISR). ISR Index is an index reveals social performance of Islamic company which consists of revelation items based on Islamic principles. The aim of this research is to find out the rank of revelation social performance of Islamic bank in Indonesia based on ISR index. The taken population of this research is the whole Islamic Commercial Bank (BUS) in Indonesia, and the taken sample is the BUS that has published its annual report of 2009 – 2011 periods on its official website. The taken sample is done by using purpose sample method. The analysis data is done by using content analysis method. The result of analysis ISR index on BUS shows that BSM is for the highest rank of revelation social performance in 2009 – 2011 periods. As the whole banks, the rank of revelation social performance of BUS in Indonesia in 2009 – 2011 periods had continuously increased each year. As the average in the periods, the predicate of rank revelation social performance BUS in Indonesia is still less than informative.

Keywords: Index ISR, BUS, Annual Report, Rank of Revelation Social Performance, Content Analysis.

Download Full Text DOWNLOAD