Artikel Jurnal PRAKTIK ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Kasus Terhadap Perusahaan Yang Terdaftar Di Jakarta Islamic Indeks)

Abstract: Research purposes
this is knowing the practice of Islamic Corporate Social disclosure
Responsibility Disclosure for companies registered in Jakarta Islamic
Index (JII). With the largest Muslim population in the world it should be able to
more developing sharia-based businesses compared to other countries.
At present the development of sharia is more likely to be in the banking sector, but
does not rule out other types of business. this is evidenced by
there is a list of companies that are members of the JII. The sample of this study is
companies that were registered in JII in 2012 –
2014. The number of samples in this study was 45 companies. the analysis
used in this study is descriptive analysis. The results of this study
is is not all sample companies disclose all items
disclosures that exist in ICSRD, this is due to the disclosure of the report
the annual made by the company tends to use the rules made
by the Regulator, so that some items related to sharia such as waqaf, usury,
zakat etc. tends not to be revealed in the annual report. other than that
the company does not engage in sharia business but only joins in
JII whose terms and conditions are in accordance with the rules made by
National Sharia Board.

Keywords: Sharia, ICSRD, JII,
Disclosure

Author: Amerti Irvin
Widowati, Surjawati, Linda Ayu Oktoriza, Dian Indriana TL

Journal Code: jpmanajemendd161121



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