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2010 | 18 | nr 6 | 16--34
Tytuł artykułu

Qualitative Approach to Build the Concept of Social Responsibility Disclosures Based on Shari'ah Enterprise Theory

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This research aims to develop the concept and characteristics of social responsibility disclosure and items of social responsibility disclosure of Islamic banks. The research was conducted based on the critical paradigm using Habermas's Theory ofCommunication Action in understanding the social reality. Habermas's Communication Theory of Action that is used, is extended with spirituality. This study also uses Shari'ah Enterprise Theory to analyze and to produce the concept of social responsibility disclosure for Islamic banks. The research uses a qualitative approach for gathering and analyzing data. An analysis was conducted of the annual reports of three Islamic banks in Indonesia: Bank Mega Syariah, Bank Syariah Mandiri and Bank Muamalat Indonesia. In addition, an analysis was also conducted based on the results of interviews with stakeholders, including direct and indirect stakeholders. As a result of the analysis of the stakeholder's interests, the study found spiritual values. These values are sharing, rahmatan lil alamin and maslaha. They are used as a guide in developing items of social responsibility disclosure. Furthermore, a concept of social responsibility disclosure is derived based on Shari'ah Enterprise Theory. This research ultimately proposes a form of social responsibility disclosure for Islamic banks that shows efforts to meet vertical accountability to God and horizontal accountability to people and the environment, considering the material and spiritual needs of stakeholders and disclosing information both on a qualitative and quantitative level. (original abstract)
Opis fizyczny
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  • University of Sriwijaya, Indonesia
  • University of Sriwijaya, Indonesia
  • University of Sriwijaya, Indonesia
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