Implementation Of Sharia Accountability Enterprise Theory In Corporate Social Responsibility Of Bank Ntb Syariah And Bank Islam Brunei Darussalam
Main Article Content
Abstract
The development of globalization encourages companies, especially Islamic banks, to involve themselves in Corporate Social Responsibility (CSR) based on the principles of Sharia Enterprise Theory (SET). The research focused on Bank NTB Syariah and Bank Islam Brunei Darussalam, analyzing their level of social responsibility disclosure. The descriptive qualitative research method was used by observing the 2022 Annual Reports of both banks. The results of this study, namely Bank NTB Syariah and Bank Islam Brunei Darussalam show commitment to vertical accountability (Allah SWT), internal horizontal (employees, customers), and external horizontal (community, environment). Both implement SET in CSR with policies that comply with sharia principles, investment in education, and involvement in environmental conservation.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Chapra, M.U. (2007). The Islamic Vision of Development in the Light of Maqasid Al-Shari'ah. Jeddah: Islamic Research and Training Institute Islamic Development Bank.
Kalbarini, R. Y. (2018). Implementation of Accountability in Shari'ah Enterprise Theory in Sharia Business Institutions (Case Study: Swalayan Pamella Yogyakarta). Al-Tijary, 4(1), 1–12. https://doi.org/10.21093/at.v4i1.1288
Mansur, S. (2012). Sharia Banking Corporate Social Responsibility Reporting in Sharia Enterprise Theory Perspective (Case Study on PT Bank Syariah Mandiri Annual Report). Journal of Islamic Economics and Law, 2(2), 107–133.
Meutia, Inten. (2011). Managing CSR Disclosure at Islamic Banks (A Critical Approach), Jakarta: Citra Pustaka Indonesia.
Muhammad. (2005). Introduction to Sharia Accounting. Jakarta: Salemba Empat.
Ningsih, S. (2012). The influence of corporate social responsibility and company performance on the return of shares of companies listed in the Jakarta Islamic Index. Thesis Journal.
Novarela, D., &; Sari, I. M. (2019). Sharia Banking Corporate Social Responsibility Reporting in Shariah Enterprise Theory (SET) Perspective. Journal of Islamic Accounting and Finance, 3(2), 145–160. https://doi.org/10.35836/jakis.v3i2.34
Joseph, yasir. (2010). CSR Application in Sharia Banks: An Approach to Sharia Maslahah and Maqasid. Junrla EXHIBITION, Vol 4, No 2.
Miles, M. B. (2014). Qualitative Data Aalysis.
Permatasari, N. C., &; Uswati Dewi, N. H. (2011). Islamic business owners' views on accountability and morality. The Indonesian Accounting Review, 1(02), 135. https://doi.org/10.14414/tiar.v1i02.41
Siregar, B. G. (2016). Implementation of Corporate Social Responsibility (CSR) In Islamic view. JURIS (Sharia Scientific Journal), 14(2), 135. https://doi.org/10.31958/juris.v14i2.303
Syukron, A. (2015). CSR_dalam_Perspektif_Islam_dan_Perbankan. 5(1), 1–22.
Triyuwono, I. (2007). Raising "others" for the Formulation of Shari'ah Added Value. National Symposium on Accounting X Unhas, (26-28 July 2007). 1-21.