Analysis of the Disclosure of Islamic Social Reporting Index At Sharia Banking in Indonesia

The purpose of this study was to determine and analyze the Islamic Social Reporting Index at Islamic banks and the Islamic Social Reporting Index at Bank Syariah Indonesia (BSI). The method used in this study is a qualitative approach through interviews and content analysis. The subject of this research is the Islamic Social Reporting Index. The object used in this research is the publication report of Bank Syariah Indonesia (BSI). The Islamic Social Reporting Index items used in this study amounted to 50 items, covering 6 themes including investment and finance, products and services, employees, social, environment, and organizational governance. The results of the analysis of the Islamic Social Reporting Index in the annual report show that there are 43 items that are in accordance with the Islamic Social Reporting Index. The percentage of Islamic Social Reporting Index obtained by Bank Syariah Indonesia (BSI) is 86%. This shows that Bank Syariah Indonesia (BSI) in the disclosure of social responsibility reports is in accordance with sharia values. From the results of this study, it is expected that the Financial Services Authority will make rules for Islamic banks in presenting their annual reports.Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis Islamic Social Reporting Index Bank Syariah dan Islamic Social Reporting Index Bank Syariah Indonesia (BSI). Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif melalui wawancara dan analisis isi. Subjek penelitian ini adalah Islamic Social Report Index. Subyek penelitian ini adalah laporan yang diterbitkan oleh Bank Syariah Indonesia (BSI). Item Islamic Social Reporting Index yang digunakan dalam penelitian ini terdiri dari 50 item yang mencakup enam tema termasuk investasi dan keuangan, produk dan layanan, karyawan, masyarakat, lingkungan dan tata kelola organisasi. Analisis Islamic Social Reporting Index untuk laporan tahunan menunjukkan bahwa 43 item konsisten dengan Islamic Social Reporting Index. Persentase Islamic Social Reporting Index yang ditetapkan Bank Syariah Indonesia (BSI) adalah 86%. Hal ini menunjukkan bahwa Bank Indonesia Syariah (BSI) selaras dengan nilai-nilai Syariah dalam mengungkapkan laporan tanggung jawab sosialnya