ANALISIS PENGARUH KINERJA KEUANGAN BERDASARKAN ISLAMICITY PERFORMANCE INDEX DAN UKURAN PERUSAHAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Pada Bank Syariah di Indonesia Periode 2017-2020)

FADEL, MUHAMMAD (2023) ANALISIS PENGARUH KINERJA KEUANGAN BERDASARKAN ISLAMICITY PERFORMANCE INDEX DAN UKURAN PERUSAHAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Pada Bank Syariah di Indonesia Periode 2017-2020). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Pengukuran kinerja bagi perusahaan saat ini merupakan hal yang penting sebagai bentuk keberhasilan pencapaian dari segala aspek aktivitas. Perkembangan ISR di Indonesia terus meningkatkan perhatian masyarakat pada lembaga atau institusi syariah. Dari segi profit oriented, perbankan harus mencari keuntungan agar dapat menjamin kelangsungan operasional atau bisnisnya. Namun keuntungan yang dimaksud tentu saja tidak boleh diarahkan menghasilkan laba yang maksimum. Selain itu dari segi social oriented, dijelaskan bahwa bank syariah harus memberikan kontribusi mengenai peningkatan kesejahteraan di masyarakat. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Penelitian kuantitatif adalah pendekatan ilmiah yang memandang suatu realitas itu dapat diklasifikasikan, konkrit, teramati dan terukur, hubungan variabelnya bersifat sebab akibat dimana data penelitiannya berupa angka-angka dan analisisnya menggunakan statistik. Hasil penelitian menunjukkan bahwa Hal ini menunjukkan bahwa secara simultan Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio), Directors - Employees Welfare Ratio, Islamic Investment Vs Non Islamic Investment, Islamic Income Vs Non Islamic Income, Ukuran Perusahaan berpengaruh terhadap Pengungkapan Islamic Social Reporting. Hal ini menyatakan bahwa Konsep islamic social reporting menjadi penting diterapkan dalam pelaporan kinerja sosial bank umum syariah karena selain sesuai dengan ajaran islam juga menunjukan akuntabilitas dan transparansi bank syariah, sehingga dapat membantu bank dalam melakukan pemenuhan kewajiban kepada stakeholder Kata Kunci: Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio), Directors - Employees Welfare Ratio, Islamic Investment Vs Non Islamic Investment, Islamic Income Vs Non Islamic Income, Ukuran Perusahaan, Islamic Social Reporting ABSTRACT Performance measurement for companies today is important as a form of successful achievement of all aspects of activity. The development of ISR in Indonesia continues to increase public attention to sharia institutions or institutions. From a profit-oriented perspective, banks must seek profits in order to ensure the continuity of their operations or business. But the intended profit, of course, should not be directed to produce maximum profit. In addition, from a social oriented perspective, it is explained that Islamic banks must contribute to improving welfare in society.The research method used in this research is quantitative. Quantitative research is a scientific approach that views a reality that can be classified, concrete, observable and measurable, the relationship between variables is causal where the research data is in the form of numbers and the analysis uses statistics. The results show that this shows that simultaneously Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio), Directors - Employees Welfare Ratio, Islamic Investment Vs Non Islamic Investment, Islamic Income Vs Non Islamic Income, Company Size has an effect on Islamic Social Disclosure. Reporting. This states that the concept of Islamic social reporting is important to be applied in reporting the social performance of Islamic commercial banks because in addition to being in accordance with Islamic teachings, it also shows the accountability and transparency of Islamic banks, so that it can assist banks in fulfilling their obligations to stakeholders. Keywords: Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio), Directors - Employees Welfare Ratio, Islamic Investment Vs Non Islamic Investment, Islamic Income Vs Non Islamic Income, Company Size, Islamic Social Reporting

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