| dc.description.abstract | Indonesia is one of the largest muslim country in the world. Therefore, Islam has
significant value that influencing the manner in wich muslim conduct their public
and private live. In fact, the rapid development in Islamic Capital Market and
sharia banks in Indonesia, show that sharia Islam has formulated a
comprehensive ethic governing how business should be run and how banking and
finance is to be arranged. Those also force accounting to have additional
dimension to financial reporting to stakeholders. The sharia bankings need to
disclose a religious aspect to their financial statement. The additional information
should cover the fulfilment of companies obligation with sharia frameworks, such
as zakat, sadaqa, shariah compliance status, wages and compensation, etc. This
situation makes companies, particularly sharia bankings, are expecting to have
Islamic social reporting disclosure. The muslim stakeholders need to be assure
that the companies were operating under Islamic laws or sharia framework. This
paper aims to measure the extent of ISR as practiced by sharia banking in their
annual report on 2015. The result showed that there were two themes that highly
disclosed by sharia banking, which were employees and society. Based on the
data of the disclosure index, it could be concluded that the extent of ISR in the
annual reports of 5 top sharia banking around 2015 in Indonesia is considered to
be adequate. | en_US |
