The Concept of Social Responsibility Disclosures for Islamic Banks based on Shari’ah Enterprise Theory

• DOI: 10.18202/jamal.2010.12.7098
• Publication Date: 2018-05-22T13:17:37Z
• Authors: Inten Meutia
• Keywords: Accounting. Bookkeeping; HF1-6182; shari'ah enterprise theory; accountability; HF5601-5689; Commerce; Social responsibility disclosure; 10. No inequality; islamic banking; theory of communication action; 12. Responsible consumption

The Concept of Social Responsibility Disclosures for Islamic Banks based on Shari’ah Enterprise Theory. This research aims to develop the concept and characteristics social responsibility disclosure items banks. was conducted critical paradigm by using Habermas’s Theory Communication Action extended spirituality in understanding reality. study also uses analyze produce Analysis annual reports three banks Indonesia, Bank Mega Syariah, Syariah Mandiri Muamalat Indonesia. Interviews with stakeholders, including direct indirect stakeholders were conducted. Spiritual values found during research. These are sharing, rahmatan lil alamin maslaha. used as guidance developing disclosure. Furthermore, a is derived proposes form that show efforts meet vertical accountability God, horizontal people environment, well consider material spiritual needs disclose information both qualitatively quantitatively.