ANALISIS PELAPORAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DALAM PERSPEKTIF SHARIAH ENTERPRISE THEORY : STUDI KASUS PADA LAPORAN TAHUNAN BANK SYARIAH MANDIRI DAN BANK MUAMALAT INDONESIA

Abstract

This study aims to analyze the reporting of corporate social responsibility (CSR) in Islamic banking based on shariah enterperise theory. CSR implementation based on shariah enterprise theory was analyzed by using Habermas' Theory of Communication Action. The research was done by analyzing how the Bank Syariah Mandiri (BSM) and Bank Muamalat Indonesia (BMI) report their corporate social responsibility. This study uses a semiotic analysis methods based on the disclosure of social responsibility items based on shariah enterprise theory. This study shows that the act of social responsibility reporting by BSM and BMI are still influenced by their own interests. Interests are mainly influenced by money and power. The role of 'principle' is not very visible in the way of their social responsibility reporting.