ANALISIS CORPORATE SOCIAL RESPONSIBILITY (CSR) MENGGUNAKAN PERSPEKTIF SHARIAH ENTERPRISE THEORY PADA BANK SYARIAH MANDIRI PERIODE 2013-2016

PUTRI, FENI ARVIA (2018) ANALISIS CORPORATE SOCIAL RESPONSIBILITY (CSR) MENGGUNAKAN PERSPEKTIF SHARIAH ENTERPRISE THEORY PADA BANK SYARIAH MANDIRI PERIODE 2013-2016. Skripsi thesis, STEI INDONESIA JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis CSRBank Syariah MandiriberdasarkanShariah Enterprise Theory (SET) yang meliputi Allah, manusia, dan alam. Penelitianinidilakukandenganmenganalisisbagaimana Bank Syariah Mandirimelaporkan CSR perusahaannya. Penelitianinimenggunakanpenelitiankualitatifdenganpendekatandeskriptif. Sumber data yang digunakan adalah data sekunderyang berasal dari laporan tahunan Bank Syariah Mandiri melalui website www.syariahmandiri.co.id dan kemudian di analisisberdasarkanShariah Enterprise Theory (SET). Hasil penelitian menunjukkan bahwaCSR yang dilakukan oleh Bank Syariah Mandiri terkait akuntabilitas vertikal terhadap Allah telah sesuai dengan karakteristik Shariah Enterprise Theory.CSR Bank Syariah Mandiri terkait akuntabilitas horizontal secara keseluruhan belum sesuai dengan karakteristik Shariah Enterprise Theory terutama pada bagian akuntabilitas horizontal terhadap alam. Pengungkapan yang dilakukan Bank Syariah Mandiri berkaitan dengan kebutuhan material dan spiritual seluruh stakeholders belum sesuai dengan karakteristik Shariah Enterprise Theory. Pengungkapan CSR Bank Syariah Mandiri selalu dikaitkan dengan pencapaian hal-hal yang bersifat material (profit), namun perhatian terhadap hal-hal yang bersifat spiritual masih sedikit. Informasi kualitatif dan kuantitatif telah sesuai dengan karakteristik Shariah Enterprise Theory, dalam hal ini Bank Syariah Mandiri telah berusaha memberikan tidak hanya informasi kualitatif namun juga memberikan data-data kuantitatif.CSR di Bank Syariah Mandiri telah sesuai dengan prinsip maslahah (kepentingan masyarakat). Melalui program mitra umat BSM memberikan bantuan yang bertujuan untuk menciptakan kemandirian masyarakat dalam mencapai peningkatan kesejahteraan dalam jangka panjang. Kata Kunci : Corporate Social Responsibility, Shariah Enterprise Theory, Bank Syariah Mandiri This study aims to analyze the Bank Syariah Mandiri CSR based on Shariah Enterprise Theory (SET) which includes God, humans, and nature. This research was conducted by analyzing how Bank Syariah Mandiri reports the company's CSR. This study uses qualitative research with a descriptive approach. The source of the data used is secondary data derived from the annual report of Bank Syariah Mandiri through the website www.syariahmandiri.co.id and then analyzed based on Shariah Enterprise Theory (SET). The results of the study show that the CSR conducted by Bank Syariah Mandiri regarding vertical accountability to God is in accordance with the characteristics of Shariah Enterprise Theory. Bank Syariah Mandiri's CSR related to horizontal accountability as a whole has not been in accordance with the characteristics of Shariah Enterprise Theory, especially in the part of horizontal accountability to nature. The disclosures made by Bank Syariah Mandiri relate to the material and spiritual needs of all stakeholders not in accordance with the characteristics of the Shariah Enterprise Theory. Bank Syariah Mandiri's CSR disclosures are always associated with the achievement of things that are material (profit), but little attention to spiritual matters. Qualitative and quantitative information is in accordance with the characteristics of the Shariah Enterprise Theory, in this case Bank Syariah Mandiri has attempted to provide not only qualitative information but also provide quantitative data. CSR in Bank Syariah Mandiri is in accordance with the principle of maslahah (public interest). Through the partner program, BSM provides assistance that aims to create community independence in achieving long-term welfare improvement. Keywords : Corporate Social Responsibility, Shariah Enterprise Theory, Bank Syariah Mandiri

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNursanita, NursanitaUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 20 Jul 2022 06:16
Last Modified: 20 Jul 2022 06:16
URI: http://repository.stei.ac.id/id/eprint/7726

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