Corporate Social Responsibility: an Analysis of Sharia Enterprice Theory in Islamic Banking

Edi Suyuti, Muchriana Muchran, Idrawahyuni Idrawahyuni

Abstract


The type of research conducted in this study is descriptive research with a qualitative approach. A type of descriptive research is research that seeks to present facts objectively according to the conditions found while conducting research. The location of this study was conducted in the city of Makassar, precisely at PT. Bank Syariah Indonesia KCP University of Muhammadiyah Makassar. The purpose of this study is to analyze the disclosure of Corporate Social Responsibility of PT. Bank Syariah Indonesia from the point of view of Shariah Enterprice Theory using content analysis techniques. The results of this study show that PT. Bank Syariah Indonesia has generally implemented the five sub-items in Shariah Enterprice Threory, but there is still very little on horizontal accountability to customers and horizontal accountability to nature, namely 81.25% and 37.5%, respectively. As for the other three disclosure items, it is 100% each.


Keywords


Corporate Social, Sharia Enterprice Theory, Islamic Banking

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.315

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