ANALISIS PERBANDINGAN INDEKS GLOBAL REPORTING INITIATIVE DAN INDEKS ISLAMIC SOCIAL REPORTING DALAM PENINGKATAN CORPORATE SOCIAL RESPONSIBILITY PADA BANK UMUM SYARIAH INDONESIA TAHUN 2020-2024

ENI, PUJI LESTARI (2026) ANALISIS PERBANDINGAN INDEKS GLOBAL REPORTING INITIATIVE DAN INDEKS ISLAMIC SOCIAL REPORTING DALAM PENINGKATAN CORPORATE SOCIAL RESPONSIBILITY PADA BANK UMUM SYARIAH INDONESIA TAHUN 2020-2024. Diploma thesis, UIN Raden Intan Lampung.

	PDF Download (7MB)
	PDF Restricted to Repository staff only Download (10MB)

Abstract

ABSTRAK Peningkatan Corporate Social Responsibility pada Bank Umum Syariah menjadi isu penting seiring meningkatnya tuntutan transparansi, akuntabilitas, dan kepatuhan terhadap prinsip syariah dalam industri perbankan. Meskipun berbagai standar pelaporan CSR telah digunakan, belum terdapat kepastian mengenai indeks yang lebih representatif dalam mendukung peningkatan CSR pada BUS. Penelitian ini bertujuan untuk menganalisis perbedaan tingkat Corporate Social Responsibility berdasarkan Indeks Global Reporting Initiative (GRI) dan Indeks Islamic Social Reporting (ISR), serta mengetahui indeks yang lebih representatif dalam mendukung peningkatan CSR pada Bank Umum Syariah Indonesia periode 2020-2024. Pendekatan yang digunakan adalah kuantitatif dengan desain komparatif. Populasi penelitian terdiri dari Bank Umum Syariah di Indonesia periode 2020-2024 yang memenuhi kriteria penelitian. Data sekunder diperoleh dari laporan tahunan dan laporan keberlanjutan. Pengukuran CSR dilakukan menggunakan Indeks GRI dan ISR. Analisis data dilakukan melalui content analysis untuk menghitung tingkat pengungkapan CSR dan dilanjutkan dengan uji Paired Sample t-Test untuk mengetahui perbedaan antara kedua indeks. Hasil penelitian menunjukkan bahwa terdapat perbedaan tingkat CSR berdasarkan Indeks GRI dan Indeks ISR pada Bank Umum Syariah di Indonesia periode 2020-2024. Selain itu, Indeks ISR dinilai lebih representatif dalam mendukung peningkatan CSR karena mampu mengakomodasi aspek ekonomi, sosial, lingkungan, serta kepatuhan syariah yang menjadi karakteristik utama perbankan syariah. Temuan ini menegaskan bahwa penggunaan indeks yang sesuai dengan prinsip syariah dapat memberikan gambaran yang lebih komprehensif mengenai tanggung jawab sosial Bank Umum Syariah serta mendukung peningkatan kualitas pengungkapan CSR yang lebih transparan dan akuntabel. Kata Kunci: Corporate Social Responsibility (CSR), Global Reporting Initiative (GRI), Islamic Social Reporting (ISR), Bank Umum Syariah. ABSTRACT The enhancement of Corporate Social Responsibility in Islamic Commercial Banks has become an important issue due to the increasing demands for transparency, accountability, and compliance with Islamic principles in the banking industry. Although various CSR reporting standards have been implemented, there is still no clear evidence regarding which index is more representative in supporting CSR improvement within Islamic Commercial Banks. This study aims to analyze the differences in Corporate Social Responsibility (CSR) levels based on the Global Reporting Initiative (GRI) Index and the Islamic Social Reporting (ISR) Index, as well as to identify the index that is more representative in supporting CSR improvement in Islamic Commercial Banks in Indonesia during the 2020-2024 period. This study employs a quantitative approach with a comparative research design. The population consists of Islamic Commercial Banks in Indonesia during the 2020-2024 period that meet the research criteria. Secondary data were obtained from annual reports and sustainability reports. CSR measurement was conducted using the GRI Index and the ISR Index. Data analysis was carried out through content analysis to calculate CSR disclosure levels, followed by the Paired Sample t-Test to examine differences between the two indices. The results indicate that there are differences in CSR levels based on the GRI and ISR Indices among Islamic Commercial Banks in Indonesia during the 2020-2024 period. Furthermore, the ISR Index is considered more representative in supporting CSR improvement because it accommodates economic, social, environmental, and Sharia compliance aspects that reflect the distinctive characteristics of Islamic banking. These findings suggest that the use of reporting standards aligned with Islamic principles provides a more comprehensive representation of social responsibility and supports the improvement of CSR quality through greater transparency and accountability. Keywords: Corporate Social Responsibility (CSR), Global Reporting Initiative (GRI), Islamic Social Reporting (ISR), Islamic Commercial Banks.

Actions (login required)

View Item