Imamia, Tsumma Lazuardini (2018) Kepatuhan Perbankan Syariah Di Indonesia Dalam Pengungkapan Identitas Etika Islam. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui penilaian tingkat pengungkapan identitas etika perbankan syariah di Indonesia yang dikomunikasikan dalam laporan keuangan. Perbankan syariah memiliki ciri khas tersendiri dibandingkan dengan bank konvensional. Tanggung jawab sosial merupakan prioritas bagi bank syariah. Dengan menyeimbangkan seluruh aspek dalam mematuhi prinsip Islam maka bank syariah digambarkan cocok untuk memiliki identitas etika. Pengukuran dilakukan dengan menggunakan daftar periksa berdasarkan indeks EII (Ethical Identity Index). Dari hasil pengukuran EII menunjukkan bahwa pengungkapan identitas etika perbankan syariah di Indonesia cenderung kurang informatif. Empat bank seperti Bank A, B, C, dan D dapat secara konsisten pada kategori informatif dari tahun 2014-2016 dibanding bank lainnya. Selanjutnya, ditemukan rendahnya pengungkapan pada dimensi visi dan misi, zakat, shodaqoh, dan dana kebajikan, dan lingkungan.
English Abstract
The objective of this study is to identify the compliance of Indonesian Islamic banks in disclosing their ethical identity communicated through their financial statements. Islamic banks have their own characteristics compared to conventional banks, where social responsibility is their main priority. By creating balances among all aspects in complying to Islamic principles, Islamic banks are regarded suitable of having ethical identity. The measurement was conducted using checklist based on the Ethical Identity Index. The results show that the disclosure of Islamic banks' ethical identity is not quite informative. The names of the banks used as the research sample were coded from A to L, sorted from the highest to the lowest assets in hand. Bank A, B, C, and D are consistent in informative category from 2014 to 2016. It was also found that disclosures are low in the dimension of vision and mission, zakat, sadaqah, charity fund, and environment.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/297.273/IMA/2018/k/041901120 |
| Uncontrolled Keywords: | ECONOMICS--ISLAM |
| Subjects: | 200 Religion > 297 Islam, Babism, Bahai Faith > 297.2 Islamic doctrinal theology ('aqa'id and Kalam); Islamic and secular disciplines; Islam and other systems of belief > 297.27 Islam and social sciences > 297.273 Islam and economics |
| Divisions: | S2/S3 > Doktor Ilmu Ekonomi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 02 Sep 2019 07:50 |
| Last Modified: | 02 Sep 2019 07:50 |
| URI: | http://repository.ub.ac.id/id/eprint/172275 |
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