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标题：PERBANKAN SYARIAH DAN TANGGUNGJAWAB SOSIAL: SEBUAH STUDI KOMPARASI INDONESIA DAN MALAYSIA DENGAN PENDEKATAN ISLAMIC SOCIAL REPORTING INDEX DAN GLOBAL REPORTING INITIATIVE INDEX
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作者：Hafiez Sofyani ; Anggar Setiawan
期刊名称：At-Taradhi: Jurnal Studi Ekonomi
印刷版ISSN：1979-3804
电子版ISSN：2548-9941
出版年度：2014
卷号：5
期号：2
页码：1-7
DOI：10.18592/taradhi.v5i2.228
出版社：Institut Agama Islam Negeri Antasari
摘要：This study aimed to compare the social performance between Islamic banking in Indonesia and Malaysia were measured by using a model of Islamic Social Reporting Index ( ISR ) and the Global Reporting Initiative Index ( GRI ). The objects of this study were drawn from three Islamic banks in Indonesia and three Islamic banks in Malaysia that meet certain criteria, namely; Islamic banking report annual report for 2010 and report the social responsibility disclosure. Analysis using content analysis approach. The results showed that the overall average social performance of Islamic banking in Malaysia higher than social performance of Islamic banking in Indonesia.However, when tested statistically, this difference did not show significant value. Moreover, there are noislamic banking in Indonesia and in Malaysia reached a perfect level of social performance (100%) of the ISR and the GRI index .
关键词：Islamic Social Reporting Inde ; Global Reporting Initiative Index; Social Performance ; Islamic Banking