Implementation of Corporate Social Responsibility (CSR) In Improving The Reputation of Islamic Banking: A Perspective of Shariah Enterprise Theory
DOI:
https://doi.org/10.38035/dijefa.v4i4.2044Keywords:
Corporate Social Responsibility (CSR), Shariah Enterprise Theory, Reputation Islamic BankAbstract
This study underscores the importance of Corporate Social Responsibility (CSR) in the context of Islamic banking, which considers economic, moral, and ethical aspects in accordance with Islamic principles. Despite being the main focus of companies around the world, the concrete impact of CSR implementation in a sharia perspective on corporate reputation still needs to be better understood. This study uses the literature review method, by collecting and analyzing 13 journals from various sources of information related to the form of CSR in Islamic banks in the SET perspective. The results show that Islamic banks that implement CSR based on Shariah Enterprise Theory (SET) can improve their corporate reputation. By complying with the sharia principles in the SET concept, Islamic banks are able to build a positive image in the eyes of customers, investors, and the community, as well as create a favorable environment, and increase stakeholder trust. This study has an important contribution in illustrating the importance of CSR disclosure in the SET perspective to enhance the reputation of Islamic banks and promote sustainability in the Islamic banking industry.
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Nengsih, T. A., Nofrianto, N., Rosmanidar, E., & Uriawan, W. (2021). Corporate Social Responsibility on Image and Trust of Bank Syariah Mandiri. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 13(1), 151–170. https://doi.org/10.15408/aiq.v13i1.18347
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Novarela, D., & Sari, I. M. (2015). Pelaporan Corporate Social Responsibility Perbankan Syariah dalam Perspektif Shariah Enterprise Theory (SET). Jurnal Akuntansi Dan Keuangan Islam, 3(2), 145–160. https://doi.org/10.35836/jakis.v3i2.34
Ramadhan, P. R., Panggabean, F. Y., & Lubis, N. P. (2022). Pelaporan Corporate Social Responsibility Perbankan Syariah dalam Rangka Meningkatkan Nilai Perusahaan yang Terdaftar di Otoritas Jasa Keuangan. Journal of Business and Economics Research (JBE), 3(1), 23–29. https://doi.org/10.47065/jbe.v3i1.1657
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Ruddin, P. (2018). Analisis Corporate Social Responsibility Perbankan Syariah Berdasarkan Shariah Enterprise Theory. Jurnal Akuntansi STIE Muhammadiyah Palopo, 4(2), 31–42.
Saadah, N., Zakiy, F. S., & Agriyanto, R. (2023). The Embodiment of Corporate Social Accountability in Sharia Enterprise Theory. Journal of Islamic Economic Laws, 6(1), 30–44. https://doi.org/10.23917/jisel.v6i1.21134
Setiyowati, A., & Azqiya, K. (2022). Corporate Social Responsibility (CSR) pada Bank Syariah Mandiri KC. Jemur Handayani Suurabaya Dalam Perpsektif Maqashid Syariah Indeks. Jurnal Ilmiah Ekonomi Islam, 8(02), 2010–2019. https://www.jurnal.stie-aas.ac.id/index.php/jei/article/view/4291%0Ahttps://www.jurnal.stie-aas.ac.id/index.php/jei/article/download/4291/2402
Suryani, Y. (2023). The Concept of Corporate Social Responsibility in Sharia Banking Based on Sharia Enterprise Theory: Literature Review Study. Proceeding International Seminar on Islamic Studies, 4(1), 182–189.
Syurmita, S., & Fircarina, M. J. (2020). Pengaruh Zakat, Islamic Corporate Social Responsibility dan Penerapan Good Governance Bisnis Syariah terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia. Jurnal Al Azhar Indonesia Seri Ilmu Sosial, 1(2), 87. https://doi.org/10.36722/jaiss.v1i2.463
Triyuwono, I. (2006). Akuntansi Syariah Perspektif, Metodologi, dan Teori (Edisi Kedu). PT RajaGrafindo Persada.
Utami, C. B. (2020). Pengungkapan CSR Bank Syariah: Studi Komparasi Indonesia dan Malaysia. Equilibrium: Jurnal Ekonomi Syariah, 8(2), 219. https://doi.org/10.21043/equilibrium.v8i2.8165
Afifah, N., Astuti, S. W. W., & Irawan, D. (2021). Pengaruh Corporate Social Responsibility (Csr) Dan Reputasi Perusahaan Terhadap Nilai Perusahaan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 5(3), 346–364. https://doi.org/10.24034/j25485024.y2021.v5.i3.4644
Anggraeni, W. A. (2019). Social Performance pada Perbankan Syariah Indonesia: Sharia Enterprise Theory Perspective. Jurnal Wacana Ekonomi, 18(02), 100–108.
Arifin, J., & Wardani, E. A. (2016). Islamic corporat social responsibility disclosure, reputasi, dan kinerja keuangan: Studi pada bank syariah di Indonesia. Jurnal Akuntansi & Auditing Indonesia, 20(1), 38–46. https://doi.org/10.20885/jaai.vol20.iss1.art4
Branco, M. C., & Rodrigues, L. L. (2008). Factors Influencing Social Responsibility Disclosure by Portuguese Companies. Journal of Business Ethics, 83(4), 685–701. https://doi.org/10.1007/s10551-007-9658-z
Dowling. (1994). Corporate Reputations: Strategic for Developing the Corporate Brand. Kogan Page.
Eti Kusmiati, & Ungkari, M. D. (2021). Application of Shariah Enterprise Theory on Disclosure of Corporate Social Responsibility in Sharia Banking. El-Qish: Journal of Islamic Economics, 1(2), 119–131. https://doi.org/10.33830/elqish.v1i2.1543.2021
Fadillah, I. N., Ayu, A. C., Adawiyah, R., & Pramono, A. F. (2023). Literature Review?: Peran Corporate Social Responsibility ( CSR ) dalam Meningkatkan Citra Positif Bank Syariah di Masyarakat. Premium Insurance Business Journal, 10(1), 20–28.
Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Cambridge University Press.
Hill, C. W. L., & Jones, T. M. (1992). Stakeholder-agency theory charles w. l. hill thomas. Journal of Management Studies, 29(2), 131–154.
Irawan, F., & Muarifah, E. (2020). Analisis Penerapan Corporate Social Responsibilty (Csr) Dalam Perspektif Sharia Enterprise Theory. Minhaj: Jurnal Ilmu Syariah, 1(2), 149–178. https://doi.org/10.52431/minhaj.v1i2.309
Kusumadewi, R., & Muhammad, R. (2022). Pengungkapan Tanggung Jawab Sosial Dalam Perspektif Syariah Enterprise Theory (Studi Kasus Pada Laporan Tahunan Bank Syariah Mandiri, BTN Syariah, Dan BPRS Bhakti Sumekar). Global Financial Accounting Journal, 06(01), 131–140.
Lindawati, A. S. L., & Puspita, M. E. (2015). Corporate Social Responsibility: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma, 1(6), 157–174. https://doi.org/10.18202/jamal.2015.04.6013
Lubis, N., Hardi, Aznuriyandi, & Fradila, I. (2018). Analisis Pelaksanaan Corporate Social Responsibility Pada Perbankan Syariah Dalam Prespektif Shariah Enterprise Theory (Studi Kasus Pada Laporan Tahunan PT Bank Syariah Mandiri Tahun 2015 Di Bursa Efek Indonesia). Jurnal Daya Saing, 7. https://www.ejournal.kompetif.com/index.php/dayasaing/article/view/277%0Ahttps://www.ejournal.kompetif.com/index.php/dayasaing/article/download/277/250
Meldona, Riska, N. A., Rochayatun, S., & Nurdin, F. (2020). Corporate Social Responsibility Disclosure Through Sharia Enterprise Theory. 135(Aicmbs 2019), 171–179. https://doi.org/10.2991/aebmr.k.200410.026
Meutia, I. (2010). Menata Pengungkapan CSR di Bank Islam (Suatu Pendekatan Kritis). Jakarta: Citra Pustaka Indonesia.
Mulawarman, A. D., Triyuwono, I., Irianto, G., & Ludigdo, U. (2011). Menuju Teori Akuntansi Syariah Baru. Jurnal Ekonomi & Keuangan Islam, 1(1), 61–78. https://doi.org/10.20885/jeki.vol1.iss1.art4
Nengsih, T. A., Nofrianto, N., Rosmanidar, E., & Uriawan, W. (2021). Corporate Social Responsibility on Image and Trust of Bank Syariah Mandiri. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 13(1), 151–170. https://doi.org/10.15408/aiq.v13i1.18347
Noor Bakri, A., & Masruroh, U. (2018). Penerapan Nilai-Nilai Islam Dalam Bank Berbasis Syariah Dan Pengaruhnya Terhadap Loyalitas Nasabah. DINAMIS - Journal of Islamic Management And Bussines, 1(1), 35.
Novarela, D., & Sari, I. M. (2015). Pelaporan Corporate Social Responsibility Perbankan Syariah dalam Perspektif Shariah Enterprise Theory (SET). Jurnal Akuntansi Dan Keuangan Islam, 3(2), 145–160. https://doi.org/10.35836/jakis.v3i2.34
Ramadhan, P. R., Panggabean, F. Y., & Lubis, N. P. (2022). Pelaporan Corporate Social Responsibility Perbankan Syariah dalam Rangka Meningkatkan Nilai Perusahaan yang Terdaftar di Otoritas Jasa Keuangan. Journal of Business and Economics Research (JBE), 3(1), 23–29. https://doi.org/10.47065/jbe.v3i1.1657
Rangkuti, A. A. (2022). Pengaruh Corporate Social Responsibility Terhadap Citra Perusahaan Pada Bank Syariah Indonesia Medan. Jurnal AKMAMI (Akuntansi Manajemen Ekonomi), 3(3), 555–568. http://jurnal.ceredindonesia.or.id/index.php/akmami/article/view/754
Ruddin, P. (2018). Analisis Corporate Social Responsibility Perbankan Syariah Berdasarkan Shariah Enterprise Theory. Jurnal Akuntansi STIE Muhammadiyah Palopo, 4(2), 31–42.
Saadah, N., Zakiy, F. S., & Agriyanto, R. (2023). The Embodiment of Corporate Social Accountability in Sharia Enterprise Theory. Journal of Islamic Economic Laws, 6(1), 30–44. https://doi.org/10.23917/jisel.v6i1.21134
Setiyowati, A., & Azqiya, K. (2022). Corporate Social Responsibility (CSR) pada Bank Syariah Mandiri KC. Jemur Handayani Suurabaya Dalam Perpsektif Maqashid Syariah Indeks. Jurnal Ilmiah Ekonomi Islam, 8(02), 2010–2019. https://www.jurnal.stie-aas.ac.id/index.php/jei/article/view/4291%0Ahttps://www.jurnal.stie-aas.ac.id/index.php/jei/article/download/4291/2402
Suryani, Y. (2023). The Concept of Corporate Social Responsibility in Sharia Banking Based on Sharia Enterprise Theory: Literature Review Study. Proceeding International Seminar on Islamic Studies, 4(1), 182–189.
Syurmita, S., & Fircarina, M. J. (2020). Pengaruh Zakat, Islamic Corporate Social Responsibility dan Penerapan Good Governance Bisnis Syariah terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia. Jurnal Al Azhar Indonesia Seri Ilmu Sosial, 1(2), 87. https://doi.org/10.36722/jaiss.v1i2.463
Triyuwono, I. (2006). Akuntansi Syariah Perspektif, Metodologi, dan Teori (Edisi Kedu). PT RajaGrafindo Persada.
Utami, C. B. (2020). Pengungkapan CSR Bank Syariah: Studi Komparasi Indonesia dan Malaysia. Equilibrium: Jurnal Ekonomi Syariah, 8(2), 219. https://doi.org/10.21043/equilibrium.v8i2.8165
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