The Embodiment of Corporate Social Accountability in Sharia Enterprise Theory

Abstract

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 Interprise Theory (SET) index. Using the research objects of Islamic commercial banks 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 index. The results of the study proved that 8 BUS 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 Interprise Theory (SET). Especially in accountability to nature, it is still far from the component of Shariah Interprise Theory (SET).

Implementation of Corporate Social Responsibility (CSR) In Improving The Reputation of Islamic Banking: A Perspective of Shariah Enterprise Theory

“…This is in line with the disclosure of the results of research conducted by (Anggraeni, 2019;Meldona et al, 2020;Irawan & Muarifah, 2020; Ade Amelia , Asep Suryanto, 2022) which says the same things. As for the form of implementation as in research (Ruddin, 2018), namely installing banners outside the office with writing not serrying during prayer hours and all bank employes participating in monthly recitations conducted at employee's homes in addiction the form of CSR implementation in SET found in research conducted by (Saadah et al, 2023) ensures the implementation of transactions that do not contain elements of usury and haram and also carry out charitable and religious activities as regulated in the Qur'an and Sunnah.…”