ISLAMIC CORPORATE IDENTITY IN THE PRACTICE OF ANNUAL REPORT DISCLOSURE ISLAMIC BANK

The development of Islamic banking is directed to provide great benefit to society and contribute optimally to the national economy. Islamic banking system and conventional banking system together synergistically supports the mobilization of public funds broadly improve the ability of finance to sec...

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Autor principal: Ratih Paramitasari
Formato: article
Lenguaje:EN
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Publicado: Universitas PGRI Madiun 2012
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Acceso en línea:https://doaj.org/article/a1e4ca0505314efd9c9dd2e260ffd741
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spelling oai:doaj.org-article:a1e4ca0505314efd9c9dd2e260ffd7412021-12-02T07:53:53ZISLAMIC CORPORATE IDENTITY IN THE PRACTICE OF ANNUAL REPORT DISCLOSURE ISLAMIC BANK2302-62512477-499510.25273/jap.v1i1.538https://doaj.org/article/a1e4ca0505314efd9c9dd2e260ffd7412012-12-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/538https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995The development of Islamic banking is directed to provide great benefit to society and contribute optimally to the national economy. Islamic banking system and conventional banking system together synergistically supports the mobilization of public funds broadly improve the ability of finance to sectors of national economy. Together with the development of Islamic banking industry in Indonesia, there are many controversies from the community, where most problems highlighted are sticking the label of syariah in Islamic financial institutions are still considered not feasible. Based to these problems, researchers want to conduct this research on the suitability of the annual report disclosure practices of Islamic banks in Indonesia to the reporting standards that reflect the ideal of Islamic Corporate Identity.This study using a checklist for the data analysis consisting of the five themes and the eight dimensions that are should be disclosed in annual reports of Islamic banks. From the results of the assessment aspect of the checklist is then poured in the index EII (ethical identity index). From the calculation of EII, it can be seen that the annual report disclosure practices syariah banks for 2007, 2008, and 2009, has approached the ideal reporting standards that reflect the Islamic Corporate Identity.Ratih ParamitasariUniversitas PGRI Madiunarticlesyariah bankBank Syariah MandiriBank Mega SyariahBank Muamalat IndonesiaEII (ethical identity index)EducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 1, Iss 1, Pp 34-44 (2012)
institution DOAJ
collection DOAJ
language EN
ID
topic syariah bank
Bank Syariah Mandiri
Bank Mega Syariah
Bank Muamalat Indonesia
EII (ethical identity index)
Education
L
Education (General)
L7-991
Accounting. Bookkeeping
HF5601-5689
spellingShingle syariah bank
Bank Syariah Mandiri
Bank Mega Syariah
Bank Muamalat Indonesia
EII (ethical identity index)
Education
L
Education (General)
L7-991
Accounting. Bookkeeping
HF5601-5689
Ratih Paramitasari
ISLAMIC CORPORATE IDENTITY IN THE PRACTICE OF ANNUAL REPORT DISCLOSURE ISLAMIC BANK
description The development of Islamic banking is directed to provide great benefit to society and contribute optimally to the national economy. Islamic banking system and conventional banking system together synergistically supports the mobilization of public funds broadly improve the ability of finance to sectors of national economy. Together with the development of Islamic banking industry in Indonesia, there are many controversies from the community, where most problems highlighted are sticking the label of syariah in Islamic financial institutions are still considered not feasible. Based to these problems, researchers want to conduct this research on the suitability of the annual report disclosure practices of Islamic banks in Indonesia to the reporting standards that reflect the ideal of Islamic Corporate Identity.This study using a checklist for the data analysis consisting of the five themes and the eight dimensions that are should be disclosed in annual reports of Islamic banks. From the results of the assessment aspect of the checklist is then poured in the index EII (ethical identity index). From the calculation of EII, it can be seen that the annual report disclosure practices syariah banks for 2007, 2008, and 2009, has approached the ideal reporting standards that reflect the Islamic Corporate Identity.
format article
author Ratih Paramitasari
author_facet Ratih Paramitasari
author_sort Ratih Paramitasari
title ISLAMIC CORPORATE IDENTITY IN THE PRACTICE OF ANNUAL REPORT DISCLOSURE ISLAMIC BANK
title_short ISLAMIC CORPORATE IDENTITY IN THE PRACTICE OF ANNUAL REPORT DISCLOSURE ISLAMIC BANK
title_full ISLAMIC CORPORATE IDENTITY IN THE PRACTICE OF ANNUAL REPORT DISCLOSURE ISLAMIC BANK
title_fullStr ISLAMIC CORPORATE IDENTITY IN THE PRACTICE OF ANNUAL REPORT DISCLOSURE ISLAMIC BANK
title_full_unstemmed ISLAMIC CORPORATE IDENTITY IN THE PRACTICE OF ANNUAL REPORT DISCLOSURE ISLAMIC BANK
title_sort islamic corporate identity in the practice of annual report disclosure islamic bank
publisher Universitas PGRI Madiun
publishDate 2012
url https://doaj.org/article/a1e4ca0505314efd9c9dd2e260ffd741
work_keys_str_mv AT ratihparamitasari islamiccorporateidentityinthepracticeofannualreportdisclosureislamicbank
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