MENGGALI MAKNA IDENTITAS ETIK DARI BANK SYARIAH: ANALISIS SEMIOTIKA PADA LAPORAN TAHUNAN BANK MUAMALAT INDONESIA

Abstract

This study is a qualitative study that raised the issue of discrepancy between the communicated ethical identity to the ideal ethical identity. The focus of this study describes the practice of disclosure of ethical identity values of PT Bank Muamalat Indonesia Tbk. Bank Muamalat is the first Islamic bank, who was born in Indonesia, which is supposed to be a role model of Islamic banks were born afterwards. This study aims to analyze and understand whether Islamic banks in presenting the annual report is in conformity with the ethical ideal identity and how the Islamic banks in disclosing information of ethical identity in the annual report. This study is a qualitative study conducted in the interpretive paradigm. The approach used in this study is semiotics approach. This research was conducted by analyzing and understanding the disclosure of ethical identity values in the annual report of Bank Muamalat in 2014. The results showed that the annual report of Bank Muamalat in 2014 has contained some ethical identity values. However, the communicated ethical identity in the annual report is not yet fully in accordance with the ideal ethical identity. The mean of this study is Bank Muamalat has not shown any overall compliance in their responsibility which is not only addressed to the public but should also to God.