Corporate social responsibility disclosure through Sharia Enterprise Theory

Meldona, Meldona, Riska, Ninda Aulia, Rochayatun, Sulis and Nurdin, Fajar (2020) Corporate social responsibility disclosure through Sharia Enterprise Theory. Presented at 3rd Asia Pacific International Conference of Management and Business Science (AICMBS 2019), 31 October 2019, Batu.


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Syariah Enterprise Theory in principle is a concept that explains the disclosure of Corporate Social Responsibility vertically and horizontally, in the Islamic concept called habluminnallah and hablum minannas. This study aims to interpret corporate social responsibility disclosures in the perspective of Sharia Enterprise Theory. Disclosure of corporate social responsibility through the concept of Sharia Enterprise Theory includes several dimensions, namely: God, customers, employees, society and nature. This research was conducted at Bank Muamalat Malang Branch with a qualitative approach. The results of this study indicate that Bank Muamalat Malang Branch authorized Baitul Maal Muamalat for all interests in distributing zakat funds and funds for social activities. In general, Bank Muamalat through Baitul Maal Muamalat has carried out corporate social responsibility well. In the concept of sharia enterprise theory there are a number of 47 items both vertically and horizontally and 37 items have been disclosed. Some sharia enterprise theory items that have not yet been reported include explanations of qardul hasan recipients, employee remuneration wages, PLS schemes, financing policies, human rights issues, and financing policies that consider the public at large.

Item Type: Conference (Paper)
Keywords: corporate social responsibility; sharia enterprise theory
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150114 Corporate Social Responsibility
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Meldona Meldona
Date Deposited: 10 May 2020 00:45


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