Model Pelaporan Kinerja Sosial Perbankan Syariah: Implementasi Islamic Social Reporting Index di Indonesia

Abstract

One of the effort to increase the trust of shariah banks stakeholder is by reporting the
information relating with the social performance ability in shariah view. The reporting
social performance format in Islam view that nowdays is more developed is Islamic
Social Reporting Indexs (Indeks ISR). ISR Index is an index reveals social performance of
Islamic company which consists of revelation items based on Islamic principles. The aim
of this research is to find out the rank of revelation social performance of Islamic bank in
Indonesia based on ISR index. The taken population of this research is the whole Islamic
Commercial Bank (BUS) in Indonesia, and the taken sample is the BUS that has published its annual report of 2009 – 2011 periods on its official website. The taken sample
is done by using purpose sample method. The analysis data is done by using content
analysis method. The result of analysis ISR index on BUS shows that BSM is for the
highest rank of revelation social performance in 2009 – 2011 periods. As the whole
banks, the rank of revelation social performance of BUS in Indonesia in 2009 – 2011
periods had continuously increased each year. As the average in the periods, the predicate
of rank revelation social performance BUS in Indonesia is still less than informative.