Quality of Corporate Social Responsibility (CSR) Services at Bank Syariah Indonesia (BSI) in 2021 in the Perspective of Islamic Social Reporting (ISR) Index and Maqashid Syariah Index (MSI)
Kualitas Layanan Corporate Social Responsibility (CSR) Pada Bank Syariah Indonesia (BSI) Tahun 2021 Dalam Perspektif Islamic Social Reporting (ISR) Indeks Dan Maqashid Syariah Indeks (MSI)
-
(1) * Danisa Nanda Pratiwi
Universitas Muhammadiyah Surabaya
Indonesia
(2) Arin Setiyowati Universitas Muhammadiyah Surabaya
Indonesia
(3) Fatkur Huda Universitas Muhammadiyah Surabaya
Indonesia
(*) Corresponding Author
Abstract
The government issues regulations through Limited Liability Company Law No. 40 of 2007 articles 66 and 74, which states that companies are required to report on the implementation of social and environmental responsibility which is often referred to as Corporate Social Responsibility (CSR). In carrying out its social responsibility, Bank Syariah Indonesia (BSI) must ensure that its operational system meets the benchmarks in CSR. To measure it, it is necessary to have a measuring instrument, namely using the Islamic Social Reporting (ISR) Index and the Maqashid Syariah Index (MSI), to fulfill CSR services to the community. This study aims to analyze the quality of CSR services at BSI 2021 in the ISR Index and MSI Perspective. This research was conducted using a type of library research (Library Research) using a qualitative approach. The validity of the data using source triangulation and data analysis techniques using data reduction. The results of the study show that the quality of CSR services in the 2021 BSI report has carried out CSR in accordance with seven principles including: ethical principles of ethics, principles of caliph protection, principles of honesty and trustworthiness, principles of halalan tayyiban, principles of fairness, principles of authenticity and credibility, and principles of charity. As for the quality of CSR activities specifically based on ISR items on the classification of funding and investment in zakat points, community classification in sadaqah, waqf, qardh hasan points, school scholarships, young generation development, community quality improvement, concern for children, and support social activities. And environmental classification at the point of environmental conservation and empowerment. Meanwhile, the quality of CSR services at BSI is in accordance with the Maqashid Syariah Index and fulfills the principles of individual education, achievement of justice, and public welfare, which are the foundations of this maqashid syariah not implemented by other Islamic banks.
References
Achmad Lamo Said. (2018). Corporate Social Responsibility Dalam Perspektif Governance. DeePublish.
Alfansyur, A., & Mariyani. (2020). SENI MENGELOLA DATA: PENERAPAN TRIANGULASI TEKNIK, SUMBER DAN WAKTUPADAPENELITIAN PENDIDIKANSOSIAl. HISTORIS: Jurnal Kajian, Penelitian & Pengembangan Pendidikan Sejarah, 5(2), 146–150. https://doi.org/10.31764/historis.vXiY.3432
Arifin, A. (2022). Layanan Digital Bank Syariah Indonesia Ditinjau dari Perspektif Maslahat. DetikNews.
Auna, F. (2020). ANALISIS PENCAPAIAN MAQASHID SYARIAH INDEX. UIN Raden Intan Lampung.
Bank Muamalat. (2021). Laporan Tahunan Bank Muamalat. Bankmuamalat, 612.
BCA Syariah. (2021). Laporan Tahunan 2021: Strengthening Synergies and Maintaining Sustainable Growth.
BSI. (2021). Laporan Tahunan 2021: Energi Baru untuk Indonesia. PT Bank Syariah Indonesia, Tbk., 142.
BTPN Syariah. (2021). Laporan Tahunan 2021: Tepat Bermanfaat. 286.
Bukopin Syariah. (2021). Laporan Tahunan 2021: TRANSFORMASI BERKELANJUTAN Bank KB Bukopin Syariah Sustainable Transformation Annual Report 2021.
Cahya, B. T. (2021). ISLAMIC SOSIAL REPORTING : Transformasi konsep tanggung jawab sosial perusahaan berbasis Syariahj. Kencana.
Dwigita, A. P. (2018). IMPLEMENTASI AKAD QARDHUL HASANDAN PROGRAM ISLAMIC CORPORATE SOCIAL RESPONSIBILITYDALAM MENINGKATKAN KESEJAHTERAAN SOSIAL(Studi Pada BNI Syariah Kantor Cabang Tanjung Karang). UIN Raden Intan Lampung.
Dyah, E. (2022). BSI Raih Penghargaan Entrepreneurial Marketing Company 2022. DetikFinance.
Fauzia, I. Y. (2021). BUKU ETIKA BISNIS ISLAM ERA 5.0. (1st ed.). RAJAGRAFINDO.
Hadinata, S. (2018). ISLAMIC SOCIAL REPORTING INDEXDANKINERJA KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA. EkBis: Jurnal Ekonomi Dan Bisnis. DOI: https://doi.org/10.14421/EkBis.2018.2.1.1099
Hardani, Auliya, N. H., Andriani, H., Fardani, R. A., Ustiawaty, J., Utami, E. F., Sukmana, D. J., & Istiqomah, R. R. (2020). Buku Metode Penelitian Kualitatif dan Kuantitatif. In H. Abadi (Ed.), CV. Pustaka Ilmu (1st ed., Issue March).
Isyaroh, S. A., Probowulan, D., & Suwarno. (2019). ISLAMIC SOCIAL REPORTING INDEX SEBAGAI MODEL PENGUKURAN KINERJA SOSIAL PADA PERBANKAN BERBASIS SYARIAH DI INDONESIA.
Izzati, K. (2021, July). Peran Keuangan Syariah untuk Menjadikan Indonesia Pemimpin Industri Halal Dunia. Komite Nasional Ekonomi Dan Keuangan Syariah (KNEKS).
Kurnia, A., Shaura, A., Raharjo, S. T., & Resnawaty, R. (2019). SUSTAINABLE DEVELOPMENT DAN CSR. Prosiding Penelitian & Pengabdian Kepada Masyarakat, 9–62. https://doi.org/10.1007/978-3-319-97649-5_2 DOI: https://doi.org/10.24198/jppm.v6i3.26211
Lestari, A. (2018). ANALISIS PENGARUH ICSR (ISLAMIC CORPORATE SOCIAL RESPONSIBILITY) DAN ZAKAT TERHADAP REPUTASI DAN PROFITABILITAS PERUSAHAAN: STUDI EMPIRIS PADA BANK SYARIAH DI INDONESIA. Universitas Islam Indonesia.
Mardliyyah, Z., Eko Pramono, S., Mukhammad Yasid, dan, & Tazkia, I. (2020). Pengaruh Islamic Social Reporting Terhadap Kinerja Bank (Studi pada Perbankan Syariah di Indonesia). 4(1). DOI: https://doi.org/10.22219/jes.v4i2.9870
Moegiarso, S. (2022, August). Ekonomi Indonesia Q2 Tahun 2022 Tumbuh Impresif di Tengah Ketidakpastian dan Krisis Global. KEMENTERIAN KOORDINATOR BIDANG PEREKONOMIAN REPUBLIK INDONESIA.
Mubarak, D., Pramono, S., & Bayinah, A. N. (2019). Pengungkapan Kinerja Sosial Perbankan Syariah di Indonesia. JURNAL AKUNTANSI DAN KEUANGAN ISLAM, 7(1), 37–58. https://doi.org/10.35836/jakis.v7i1.65 DOI: https://doi.org/10.35836/jakis.v7i1.65
Murtadlo, K., & Nuraeni. (2019). ISLAMIC SOCIAL REPORTINGPADAPERBANKAN SYARIAH DI INDONESIA. MALIA: Jurnal Ekonomi Islam, 10, 317–336. DOI: https://doi.org/10.35891/ml.v10i2.1456
Noufal, M. A. (2020). Analisis Kinerja Bank Syariah dengan Metode Indeks Maqashid Syariah di Indonesia dan Malaysia.
Nur, M. (2021, October). INDONESIA RAIH PERINGKAT PERTAMA ISLAMIC FINANCE COUNTRY INDEX (IFCI) PADA GLOBAL ISLAMIC FINANCE REPORT 2021 Siaran Pers. Bank Indonesia Departemen Komunikasi.
Nusron, L. A., & Diansari, R. E. (2021). ISLAMIC SOCIAL REPORTING(ISR) PADA PERBANKAN SYARIAH DI INDONESIA. Jurnal Ilmiah Ekonomi Dan Bisnis. DOI: https://doi.org/10.31849/jieb.v18i1.5550
Paramitha, N. A. (2022). TINJAUAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY(ICSR) PADA PERUSAHAAN BUMNThe Perspective of Islamic Corporate Social Responsibility (ICSR) in StateOwned Enterprises.
Purwoko, B. (2022). Mendorong Partisipasi Pemuda Muslim RI Wakaf via Bank Syariah Digital. DetikNews.
Rahayu, H. A., Masruroh, A., & Syarifudin. (2022). Analisis Kinerja PT. Bank Syariah Indonesia dengan Metode Sharia Conformity and Profitability (SCnP) dan Maqashid Sharia Index (MSI). Jurnal Ilmiah Ekonomi Islam, 8(03), 1–188.
Retnaningsih, H. (2015). Permasalahan Corporate Social Responsibillity (CSR) dalam Rangka Pemberdayaan Masyarakat. Journal DPR, 6(2), 177–188.
Rijal Fadli, M. (2021). Memahami desain metode penelitian kualitatif. 21(1), 33–54. https://doi.org/10.21831/hum.v21i1 DOI: https://doi.org/10.21831/hum.v21i1.38075
Rohman, A. (2020). ANALISIS KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN PENDEKATAN MAQASHID SHARIAH INDEX DAN ISLAMICITY PEFORMANCE INDEX ( Studi pada Bank Umum Syariah tahun 2014-2018 ). Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
Sari, W. P. (2022). IMPLEMENTASI CORPORATE SOCIALRESPONSIBILITY(CSR) DALAM MENINGKATKAN CITRA PADA BANK SYARIAH(Studi Pada BRI Syariah Cabang Kota Bengkulu). UIN Fatmawati Sukarno Bengkulu.
Septian, Y., Eliza, A., & Yusuf Bahtiar, D. M. (2022). ZAKAT, ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN BANK UMUM SYARIAH INDONESIA. Jurnal Akuntansi Dan Keuangan Islam, 10(1). https://doi.org/10.35836/jakis.v10i1.274 DOI: https://doi.org/10.35836/jakis.v10i1.274
Setiyowati, A., & Azqiya, K. (2022). Corporate Sosial Responsibility ( CSR ) pada Bank Syariah Mandiri KC . Jemur Handayani Surabaya Dalam Perspektif Maqhasid Syariah Indeks. 8(02), 2010–2019.
Syam, S. D. A. (2021). Implementasi Maqashid Syariah Dalam Penguatan Corporate Social Responsibility pada PT. Bank Syariah Indonesia KCP Polewali Mandar. UIN Alaudin Makassar.
Ulfa, A. (2021). Dampak Penggabungan Tiga Bank Syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 7(2), 1101–1106. https://doi.org/10.29040/jiei.v7i2.2680 DOI: https://doi.org/10.29040/jiei.v7i2.2680
Umar, A. U. A. Al, & Haryono, S. H. (2022). Kinerja Keuangan Bank Syariah: Perbandingan Studi dari Indonesia, Malaysia, Arab Saudi dan United Emirates Arab. Owner, 6(2), 1830–1840. https://doi.org/10.33395/owner.v6i2.822 DOI: https://doi.org/10.33395/owner.v6i2.822
Zumaroh, & Wahyuni, D. (2019). PROBLEMATIKA IMPLEMENTATIF CORPORATE SOCIAL RESPONSIBILITY PADA BANK SYARIAH DI INDONESIA.
Copyright (c) 2023 Danisa Nanda Pratiwi, Arin Setiyowati, Fatkur Huda
This work is licensed under a Creative Commons Attribution 4.0 International License.
