Tanggungjawab Sosial dan Kinerja Keuangan pada Bank Umum Shariah di Indonesia
Keywords:
CSR, Financial Performance, Islamic Banks, Islamic Social Reporting Index,
Abstract
The purpose of this study was to examine the social performance of Islamic banking in Indonesia with its financial performance. Social performance appraisal method in this study using model of the Islamic Social Reporting Index which revealed 38 (thirty eight) social responsibility disclosure items, whereas for the assessment of financial performance from the aspects of profitability and liquidity, represented by the variable ROA, ROE, and FDR.
The methodology of this study, including the type of descriptive analysis with a quantitative approach. The sampling technique was done by purposive sampling in order to obtain a representative sample in accordance with established criteria. The criteria used to determine the sample is the entire Islamic commercial banks recorded until 2012, publishes an annual report on the period 2007-2011, which publishes quarterly reports from the first quarter 2007 to fourth quarter 2012 and implement CSR in the period of 2007-2011.
References
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Gelb, David S. and Joyce A.Strawser, “Corporate Social Responsibility and Financial Disclosures: An Alternative Explanation for Increased Disclosure”, Journal of Business Ethics, Vol. 33, No. 1 (September, 2001)
Ghozali, Imam, Aplikasi Analisis Multivariate Dengan Progam SPSS, Semarang: Badan Penerbit Universitas Diponegoro, 2005.
Graafland J.J. and M. Kaptein and C Mazereeuw, “Conceptions of God, Normative Convictions And Socially Responsible Business Conduct: An Explorative Study Among Executives”, Tilburg University, Netherlands, 2007
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Hendrie Anto, PengantarEkonomika Mikro Islami Yogyakarta: Ekonisia, 2003
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Kakabadse, Nada K. et al, “Corporate Social Responsibility and Stakeholder Approach: A Conceptual Review”, International Journal Business Governance and Ethics, Vol. 1, No. 4, 2005.
Kamla, S. Gallhofer, and J. Haslam. “Islam, Nature and Accounting: Islamic Principles and the Notion of Accounting for the Environment” Accounting Forum. 30(1): 245–265. (2006)
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Samina, Quazi Sagota, “Practice of Corporate Social Responsibility in Islamic Banks of Bangladesh, World Journal of Social Sciences, Vol. 2. No. 6.September 2012
Sampurna, Muhammad Endro “Sinergi CSR dengan Perspektif Islam” (2007) www.csrindonesia.com/data/articles/20080310083332-a.pdf (diakses pada 7 Oktober 3013)
Sartono, Agus, Manajemen Keuangan: Teori dan Aplikasi Yogyakarta: BPFE Yogyakarta
Sarumpaet, Susi, “The Relationship Between Environmental Performance and Financial Performance of Indonesian Companies”, Jurnal Akuntansi & Keuangan, Vol. 7, No. 2, Nopember 2005: 89- 98
Scholtens, Bert, “Corporate Social Responsibility, in the International Banking Industry”, Journal of Business Ethics 86:159–175, (2009)
Setiawan, Azis Budi “Kesehatan Finansial dan Kinerja Sosial Bank Umum Shariah di Indonesia”. Tesis Magister Bisnis Keuangan Islam. Universitas Paramadina, (2009).
Siswantoro, Dodik et al., “Corporate Social Responsibility Disclosurein Malaysia: An Analysis of Annual Reports of KLSE Listed Companies”, IIUM Journal of Economics and Management 11, No.1, (2003).
Smith, Richard E., “Defining Corporate Social Responsibility: A Systems Approach For Socially Responsible Capitalism”, University of Pennsylvania, 2011
Soana, Maria-Gaia “The Relationship Between Corporate Social Performance and Corporate Financial Performance in The Banking Sector”, (2009).
Solihin, Ismail Corporate Social Responsibility from Charity to Sustainability, Jakarta: Salemba Empat, 2008.
Subagyo dan Djarwanto, Statistika Induktif, Yogyakarta: BPFE Yogyakarta, 2005.
Sugiyono, Metode Penelitian Bisnis, Bandung: Alfabeta, 2003.
Suharto, Edi, “Islam, Modal Sosial dan Pengentasan Kemiskinan” http://www.policy.hu/suharto/Naskah%20PDF/ModalSosialIslamDompetDhuafa.pdf diakses pada 7 Oktober 2013.
Sukmadinata, Metode Penelitian Pendidikan, Bandung: Remaja Rosdakarya, 2006.
Tanudjaja, Bing Bedjo, “Perkembangan Corporate Social Responsibility di Indonesia”, Nirmana, Vol.8, No. 2, Juli 2006: 92-98.
Tarawneh, Medhat “A Comparison of Financial Performance in the Banking Sector: Some Evidence from Omani Commercial Banks”, International Research Journal of Finance and Economics, (2006).
Umar, Husein, Metode Riset Perilaku Organisasi, Jakarta: Gramedia Pustaka Utama, 2003.
Wibowo, Muh. Ghafur, Potret Perbankan Shariah Terkini: Kajian Kritis Perkembangan Perbankan Shariah Terkini Yogyakarta: Biruni Press, 2007.
Wijaya, Hatane Semuel Elianto, “Corporate Social Responsibility, Purchase Intention dan Corporate Image pada Restoran di Surabaya dari Perspektif Pelanggan”, Jurnal Manajemen Pemasaran, Vol. 3, No. 1, April 2008: 35-54.
Yusuf, Muhammad Yasir and Zakaria bin Bahar, “Islamic Corporate Social Responsibility in Islamic Banking; Towards Poverty Alleviation”, 8th International Conference on Islamic Economics and Finance Center for Islamic Economics and Finance, Qatar Faculty of Islamic Studies, Qatar Foundation
Zinkin, John and Geoffrey Williams, “Islam and CSR: A Study of The Compatibility Between The Tenets of Islam and The UN Global Compact”, Nottingham University Business School Malaysia Campus, (2006).
Arshad, Roshayani et al. “Islamic Corporate Social Responsibility, Corporate Reputation and Performance”, World Academy of Science, Engineering and Technology, (2012).
Bank Indonesia, Surat Edaran Nomor 13/24/DPNP 25 Oktober 2011
Branco, Manuel Castelo and L?cia Lima Rodrigues, “Corporate Social Responsibility and Resource-Based Perspectives”. Journal of Business Ethics, (2006)
Carr, Elizabeth et al., “Corporate Social Responsibility: A Study of Four Successful Vermont Companies” BSAD 307 Organization and Management Studies December, (2004), http://www.uvm.edu/~jgm/courses/BSAD307-CSR_Project.pdf
Daniri, Mas Achmad, “Memperkuat Governance BUMN Lewat Go Public”, Majalah Manajemen Risiko: Stabilitas Perbankan, No. 65, November 2011.
Djuanda, Gustian, “Kinerja Balance Scorecard pada Bank yang Menerapkan Sistem Perbankan Shariah”. Disertasi, Sekolah Pascasarjana UIN Syarif Hidayatullah Jakarta, (2010).
Faisol, Ahmad, “Analisis Kinerja Keuangan Bank pada PT Bank Muamalat Indonesia Tbk.”, Jurnal Bisnis & Manajemen, Vol. 3 No.2, (Januari 2007)
Gelb, David S. and Joyce A.Strawser, “Corporate Social Responsibility and Financial Disclosures: An Alternative Explanation for Increased Disclosure”, Journal of Business Ethics, Vol. 33, No. 1 (September, 2001)
Ghozali, Imam, Aplikasi Analisis Multivariate Dengan Progam SPSS, Semarang: Badan Penerbit Universitas Diponegoro, 2005.
Graafland J.J. and M. Kaptein and C Mazereeuw, “Conceptions of God, Normative Convictions And Socially Responsible Business Conduct: An Explorative Study Among Executives”, Tilburg University, Netherlands, 2007
Gulo, W., Metodologi Penelitian, Jakarta: Grasiondo, 2000.
Hadi, Syamsul, Metodologi Penelitian Untuk Akuntansi dan Keuangan, Yogyakarta: Ekonosia, 2006.
Heal, Geoffrey M., “Corporate Social Responsibility: An Economic and Financial Framework” (2005).
Hendrie Anto, PengantarEkonomika Mikro Islami Yogyakarta: Ekonisia, 2003
Kabajeh, Majed Abdel Majid et. Al., “The Relationship between the ROA, ROE and ROI Ratios with Jordanian Insurance Public Companies Market Share Prices”, International Journal of Humanities and Social Science, Vol. 2 No. 11, (June 2012).
Kakabadse, Nada K. et al, “Corporate Social Responsibility and Stakeholder Approach: A Conceptual Review”, International Journal Business Governance and Ethics, Vol. 1, No. 4, 2005.
Kamla, S. Gallhofer, and J. Haslam. “Islam, Nature and Accounting: Islamic Principles and the Notion of Accounting for the Environment” Accounting Forum. 30(1): 245–265. (2006)
Kumbirai, Mabwe and Robert Webb, “Financial Ratio Analysis of Commercial Bank Performance in South Africa” African Review of Economics and Finance, Vol. 2, No . 1, (December 2010).
Kusumo, Yunanto Adi, “Analisis Kinerja Keuangan Bank Shariah Mandiri Periode 2002 – 2007 (dengan Pendekatan PBI No. 9/1/PBI/2007)”, Jurnal Ekonomi Islam La Riba, Vol. II, No. 1, (Juli 2008).
Masruki, Rosnia et al, “Incorporating Corporate Social Responsibility (CSR) Into Sustainable Financial Performance of Islamic Banks in Malaysia” Langkawi Islamic Finance and Economics International Conference, Insaniah University College, (2010).
Muhamed, Jawed Akhtar, “Corporate Social Responsibility in Islam” Thesis, Faculty of Business Auckland University of Technology, New Zealand (2007)
Muhammad, Sistem dan Prosedur Operasional Bank Islam Yogyakarta: UII Press, 2000
Mulyono, Sri, Statistika Untuk Ekonomi dan Bisnis, Jakarta: Lembaga Penerbit Fakultas Ekonomi UI, 2006.
Nawari, Analisis Regresi dengan MS Excel dan SPSS 17, Jakarta: PT Elex Media Komputindo, 2010.
Nurlela, Rika dan Islahuddin, “Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Prosentase Kepemilikan Manajemen Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Jakarta)”, Simposium Nasional Akuntansi XI. (Juli 2008).
Peraturan Pemerintah Republik Indonesia Nomor 47 Tahun 2012 Tentang Tanggung Jawab Sosial dan Lingkungan Perseroan Terbatas.
Prasetyantoko dan Yanuar Nugroho, Menanti Tanggung Jawab Sosial Sektor Finansial di Indonesia, Surakarta: The Business Watch Indonesia, 2004.
Pustikaningsih, Adeng “Analisis Hubungan Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Jasa (Studi Kasus Perusahaan Jasa di D.I.Yogyakarta)” Jurnal Pendidikan Akuntansi Indonesia, Vol. IX. No. 2, (2011).
Samina, Quazi Sagota, “Practice of Corporate Social Responsibility in Islamic Banks of Bangladesh, World Journal of Social Sciences, Vol. 2. No. 6.September 2012
Sampurna, Muhammad Endro “Sinergi CSR dengan Perspektif Islam” (2007) www.csrindonesia.com/data/articles/20080310083332-a.pdf (diakses pada 7 Oktober 3013)
Sartono, Agus, Manajemen Keuangan: Teori dan Aplikasi Yogyakarta: BPFE Yogyakarta
Sarumpaet, Susi, “The Relationship Between Environmental Performance and Financial Performance of Indonesian Companies”, Jurnal Akuntansi & Keuangan, Vol. 7, No. 2, Nopember 2005: 89- 98
Scholtens, Bert, “Corporate Social Responsibility, in the International Banking Industry”, Journal of Business Ethics 86:159–175, (2009)
Setiawan, Azis Budi “Kesehatan Finansial dan Kinerja Sosial Bank Umum Shariah di Indonesia”. Tesis Magister Bisnis Keuangan Islam. Universitas Paramadina, (2009).
Siswantoro, Dodik et al., “Corporate Social Responsibility Disclosurein Malaysia: An Analysis of Annual Reports of KLSE Listed Companies”, IIUM Journal of Economics and Management 11, No.1, (2003).
Smith, Richard E., “Defining Corporate Social Responsibility: A Systems Approach For Socially Responsible Capitalism”, University of Pennsylvania, 2011
Soana, Maria-Gaia “The Relationship Between Corporate Social Performance and Corporate Financial Performance in The Banking Sector”, (2009).
Solihin, Ismail Corporate Social Responsibility from Charity to Sustainability, Jakarta: Salemba Empat, 2008.
Subagyo dan Djarwanto, Statistika Induktif, Yogyakarta: BPFE Yogyakarta, 2005.
Sugiyono, Metode Penelitian Bisnis, Bandung: Alfabeta, 2003.
Suharto, Edi, “Islam, Modal Sosial dan Pengentasan Kemiskinan” http://www.policy.hu/suharto/Naskah%20PDF/ModalSosialIslamDompetDhuafa.pdf diakses pada 7 Oktober 2013.
Sukmadinata, Metode Penelitian Pendidikan, Bandung: Remaja Rosdakarya, 2006.
Tanudjaja, Bing Bedjo, “Perkembangan Corporate Social Responsibility di Indonesia”, Nirmana, Vol.8, No. 2, Juli 2006: 92-98.
Tarawneh, Medhat “A Comparison of Financial Performance in the Banking Sector: Some Evidence from Omani Commercial Banks”, International Research Journal of Finance and Economics, (2006).
Umar, Husein, Metode Riset Perilaku Organisasi, Jakarta: Gramedia Pustaka Utama, 2003.
Wibowo, Muh. Ghafur, Potret Perbankan Shariah Terkini: Kajian Kritis Perkembangan Perbankan Shariah Terkini Yogyakarta: Biruni Press, 2007.
Wijaya, Hatane Semuel Elianto, “Corporate Social Responsibility, Purchase Intention dan Corporate Image pada Restoran di Surabaya dari Perspektif Pelanggan”, Jurnal Manajemen Pemasaran, Vol. 3, No. 1, April 2008: 35-54.
Yusuf, Muhammad Yasir and Zakaria bin Bahar, “Islamic Corporate Social Responsibility in Islamic Banking; Towards Poverty Alleviation”, 8th International Conference on Islamic Economics and Finance Center for Islamic Economics and Finance, Qatar Faculty of Islamic Studies, Qatar Foundation
Zinkin, John and Geoffrey Williams, “Islam and CSR: A Study of The Compatibility Between The Tenets of Islam and The UN Global Compact”, Nottingham University Business School Malaysia Campus, (2006).
Published
2019-03-25
How to Cite
Ali Syukron. (2019). Tanggungjawab Sosial dan Kinerja Keuangan pada Bank Umum Shariah di Indonesia. Dinar : Jurnal Prodi Ekonomi Syariah, 1(2), 76-107. Retrieved from https://e-jurnal.stail.id/index.php/dinar/article/view/84
Section
Articles
