MITOS DI BALIK LAPORAN SOSIAL BANK SYARIAH
DOI:
https://doi.org/10.32493/jiaup.v7i1.2392Keywords:
Social reports, text interpretation, and Barthes semiotics.Abstract
This study aims to understand and interpret the social reports of one of the first Islamic banks in Indonesia contained in the annual report. The analytical tool used in this study is Barthes's semiotics through the stages of interpretation in a denotative and connotative manner. Interpretations made by researchers other than the text also include visual interpretations. In this study it was found that there were inconsistencies in the preparation of social reports, and there were texts and images which aimed to create, build and maintain the positive side of the company in the eyes of the public.References
Darmaprawira, W.A Sulasmi. 2002. Warna Teori dan Kreativitas Penggunaannya. ITB. Bandung.
Hassan, Abu & Sofyan Syafri Harahap. 2010. Exploring Corporate Social Responsibility Disclosure: The case of Islamic Banks. International Journal of Islamic and Middle Eastern Finance and Management. Vol 3. No.3. Pp. 203-227.
Haniffa, Roszaini. 2002. Social Reporting Disclosure An Islamic Perspective. Indonesian Management & Accounting Research. 1 (2). Pp. 128-146.
Haniffa, Roszaini & M. Hudaib. 2004. Disclosure Practice of Islamic Financial Institutions: An Exploratory Study. Working Paper at the Accounting Commerce and Finance. The Islamic Perspective International Conference V. Brisbone. Australia.
Hoed, Benny H. 2008. Semiotik dan Dinamika Sosial Budaya: Ferdinand de Saussure, Roland Barthes, Julia Kristeva, Jacques Derrida, Charles Sanders Peirce, Marcel Danesi & Paul Perron, dll. Fakultas Ilmu Pengetahuan Budaya. Universitas Indonesia. Depok.
Kamus Besar Bahasa Indonesia. 2005. Departemen Pendidikan Nasional. Balai Pustaka. Jakarta.
Meutia, Inten. 2010. Shariah Enterprise Theory sebagai Dasar Pengungkapan Tanggungjawab Sosial untuk Bank Syariah. Tesis. Universitas Brawijaya. Malang.
Moleong, Lexy J. 2006. Metode Penelitian Kualitatif. Rosda. Bandung.
Mulyanita, Sugesty. 2009. Pengaruh Biaya Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Perusahaan Perbankan. Universitas Lampung. Lampung.
Muzakki, Akhmad. 2007. Kontribusi Semiotika dalam Memahami Bahasa Agama. UIN-Malang Press. Malang.
Othman, Rohana & Azlan Md Thani. 2010. Islamic Social Reporting of Listed Companies in Malaysia. International Business & Economics Research Journal. Vol. 9. Number 4.
Perbawani, Pulung Setiosuci. 2012. Rantai Pemahaman Corporate Social Responsibility. CSR Indonesia Sinergi Pemerintah, Perusahaan dan Publik. Fisipol UGM. Yogyakarta.
Piliang, Yasraf Amir. 2010. Hipersemiotika: Tafsir Cultural Studies atas Matinya Makna. Jalasutra. Yogyakarta.
Prajarto, Nunung. 2012. Kepedulian dan Tanggung Jawab CSR dari Tumpukan Uang Bank. CSR Indonesia Sinergi Pemerintah, Perusahaan dan Publik. Fisipol UGM. Yogyakarta.
Priyanti, Efi. A. Kamayanti & Soesilawati S. Atmadja. 2012. Kepedulian Lingkungan dan Sosial: Analisis semiotika dan Indeks Pengungkapan Laporan CSR. CSR Indonesia Sinergi Pemerintah, Perusahaan dan Publik. Fisipol UGM. Yogyakarta.
Purwitasari, Fadilla. 2011. Analisis Pelaporan Corporate Social Responsibility Perbankan Syariah Dalam Perspektif Shariah Enterprise Theory: Studi Kasus Pada Laporan Tahunan Bank Syariah Mandiri dan Bank Muamalat Indonesia. (eprints.undip.ac.id).
Sayekti dan Wondabio. 2007. Pengaruh CSR Disclosure Terhadap Earning Response Coefficient. Simposium Nasional Akuntansi X. Makasar.
Sobur, Alex. 2013. Semiotika Komunikasi. Remaja Rosdakarya. Bandung.
Sukoharsono, Eko Ganis. 2010. Metamorfosis Akuntansi Sosial Dan Lingkungan: Mengkonstruksi Akuntansi Sustanabilitas Berdimensi Spiritualitas.
Triyuwono, Iwan. 2012. Akuntansi Syariah: Perspektif, Metodologi, dan Teori. Rajawali Pers. Jakarta.
Vera, Nawiroh. 2014. Semiotika dalam Riset Komunikasi. Ghalia Indonesia. Bogor.
Yusoff, Haslinda & G. Lehman. 2009. Corporate Reporting Through The Lens of Semiotics. Asian Review of Accounting. Vol. 17. pp. 226-246.
Yusuf, Muhammad Yasir. 2010. Model Pelaksanaan CSR Bank Syariah: Kajian Empiris Pembiayaan Mikro Baitul Maal Aceh. La-Riba: Jurnal Ekonomi Islam. Vol. 4.
www.bankmuamalat.com
www.muamalatinstitute.com
www.baitulmaalmuamalat.org
www.iso.org
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.
In developing strategy and setting priorities, JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.