Sariah Enterprise Theory as a Pillar of Disclosure of Corporate Social Responsibility (CSR) in Islamic banking (Study at PT. Bank Tabungan Negara Syariah persero Tbk. Makassar, Indonesia)

Authors : Asrul; Muhammad wahyudin Abdullah

Volume/Issue : Volume 6 - 2021, Issue 1 - January

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Corporate Social Duty (CSR) may be a concept that must be connected by Islamic managing an account so that social detiling gets to be important and serves as a source of information for clients of money relate explanations. Saria entity theory is the standard form of Islamic banking social reporting. The purpose of this study is to describe the information presented in the Corporate Social Responsibility Proposal for the Sharia State Savings Bank and to analyze the suitability of this information with the concept of Islamic Company Theory. This research uses a qualitative approach. The object of this research was taken at PT. Bank Tabungan Negara Sariah Makassar. The data analysis technique used descriptive analysis method. The results showed that the disclosure of Corporate Social Responsibility at Bank BTN Sariah is still in character. However, Bank BTN Sariah has done it as a form of company concern for all stakeholders. The concept of CSR in Islam also has a different concept from conventional concepts. The information submitted by Bank BTN Sariah does not match the items conveyed by the Sharia Enterprise Theory concept. Be that as it may, on the off chance that the detailing is combined, there are as it were a number of things that have not been uncovered.

Keywords : Sariah Enterprise Theory, Corporate Social Responsibility, Implementation and Disclosure


Paper Submission Last Date
31 - October - 2021

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