The Implementation of Sharia banking in Indonesia Pertaining Sustainable Sharia Measurement
DOI:
https://doi.org/10.32678/alqalam.v39i1.5677Keywords:
Keywords: Sharia Report, GCG/Annual Report, and Sustainability Report.Abstract
Abstract:
The purpose of this paper is to investigated how effective the GCG/annual report, and Sustainability, are in presenting information on the performance of Sharia banking in Indonesia applying sharia reporting criteria. This analysis will bring up the report based on a copy of the Financial Services Authority of the Republic of Indonesia's Circular Letter No. 10 / SEOJK.03/2020 on Transparency and Report Publication for Islamic Commercial Banks and Sharia Business Units. In the GCG and sustainable report, the variables of banking size, ratio, and Sharia Supervisory Board size. Secondary data from 12 Islamic banks from 2019 and 2020 is being used in study, that either takes a descriptive quantitative approach. Furthermore, the determined indicators will be sorted using factor analysis with SPSS 12. The GCG/annual report shows better performance than the sustainability report, as evidenced by significant values in the whole test and factor analysis stages. 11 Islamic commercial banks, on the other contrary, do not have a test stage but do have a detailed study. Meanwhile, the sustainability report is not greater to the GCG/annual report because, while the sustainability report is on average significant, it lack variable testing stages that are comparable with the positive influence on the produced factors. The OJK would update POJK 51 / POJK.03/2017 well about Implementation of Sustainable Finance for Financial Services Institutions, Issuers, and Public Companies for sharia report indicator points, along with other observations and recommendations. Second, Islamic banks must comply to protracted sharia reporting standards.
Keywords: Sharia Report, GCG/Annual Report, and Sustainability Report.
Downloads
Download data is not yet available.
References
BIBLIOGRAPHY
Journals
Abdurahim, A. (2021). Analysis of Sharia Performance Disclosures at Islamic Banks. Psychology and Education Journal, 58(1), 298–301. https://doi.org/10.17762/pae.v58i1.774
Adawiyah, M., & Suprayogi, N. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Shariah Governance Pada Bank Umum Syariah Analisis Pada Laporan Tahunan Periode 2013-2017. Jurnal Ekonomi Syariah Teori Dan Terapan, 6(11), 2347. https://doi.org/10.20473/vol6iss201911pp2347-2360
Agustami, S., & Listiani, Y. (2019). The Influence of Good Corporate Governance and Profitability into the Disclosure of Sustainability Report in Banking. https://doi.org/10.2991/icebef-18.2019.21
Al-Sartawi, A. M. A. M. (2020a). Shariah Disclosure and the Performance of Islamic Financial Institutions. Asian Journal of Business and Accounting, 13(1), 133–160. https://ajba.um.edu.my/article/view/14560/11726
Al-Sartawi, A. M. A. M. (2020b). Shariah Disclosure and the Performance of Islamic Financial Institutions. Asian Journal of Business and Accounting, 13(1), 133–160.
Anggraeni, A. Y., Sukoharsono, E. G., & Achsin, M. (2019). Mitos Di Balik Laporan Sosial Bank Syariah. Jurnal Ilmiah Akuntansi Universitas Pamulang, 7(1), 91. https://doi.org/10.32493/jiaup.v7i1.2392
Awwaludin, M. S., & Suprayogi, N. (2020). Perbandingan Pengungkapan Nilai-Nilai Islam Pada Laporan Tahunan Bank Syariah Di Indonesia Dan Malaysia. Jurnal Ekonomi Syariah Teori Dan Terapan, 7(1), 141. https://doi.org/10.20473/vol7iss20201pp141-150
BANK UMUM PRESENTASI. (n.d.).
Birton, M. N. A. (2015). Maqasid Syariah Sebagai Metode Membangun Tujuan Laporan Keuangan Entitas Syariah. Jurnal Akuntansi Multiparadigma, 6(3), 421–431. https://doi.org/10.18202/jamal.2015.12.6034
Carton, R. B., & Hofer, C. W. (2010). Organizational financial performance: identifying and testing multiple dimensions Robert B. Carton and Charles W. Hofer. Academy of Entrepreneurship Journal, 16(1), 1–22.
Dahlifah, D., Triyuwono, I., Mulawaran, A. D., & Roekhudin, -. (2019). Sharia Compliance Report Disclosure in Islamic Accounting Based Dakwah Transparency. 73, 165–168. https://doi.org/10.2991/aicar-18.2019.35
Dan, T., Laporan, P., & Umum, B. (2020). Seojk 9-2020.
Desiana, L., Alfaridzie, M. R. R., & Akbar, D. A. (2021). Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah. Journal of Accounting Science, 5(2), 180–196. https://doi.org/10.21070/jas.v5i2.1342
El-Halaby, S., Hussainey, K., Mohamed, M., & Hussien, M. (2018). The determinants of financial, social and Sharia disclosure accountability for Islamic banks. Risk Governance and Control: Financial Markets and Institutions, 8(3), 21–42. https://doi.org/10.22495/rgcv8i3p2
Fortrania, L. M., & Oktaviana, U. K. (2016). Analisis Tingkat Kesehatan Bank Umum Syariah Dan Unit Usaha Syariah Dengan Metode Camels Dan Rgec. El Dinar, 3(1), 118–126. https://doi.org/10.18860/ed.v3i1.3341
Global Sustainability Standards Board. (2013). Pedoman Pelaporan Keberlanjutan G4. Global Reporting Initiative, 1–97. www.globalreporting.org
Habibah, M. (2020). Implementasi Maqashid Syariah dalam Merumuskan Tujuan Laporan Keuangan Bank Syariah. AKTSAR: Jurnal Akuntansi Syariah, 3(2), 177. https://doi.org/10.21043/aktsar.v3i2.8414
Hapsari, A. A. (2018). PENGARUH TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN RISIKO PADA PERBANKAN INDONESIA. Jurnal Muara Ilmu Ekonomi Dan Bisnis. https://doi.org/10.24912/jmieb.v1i2.936
Harisa, E., Adam, M., & Meutia, I. (2019). EFFECT OF QUALITY OF GOOD CORPORATE GOVERNANCE DISCLOSURE, LEVERAGE AND FIRM SIZE ON PROFITABILITY OF ISALMIC COMMERCIAL BANKS. International Journal of Economics and Financial Issues. https://doi.org/10.32479/ijefi.8157
Hassan, Kabir., et al. (2020). PROMOTING SDGS AND SHARED PROSPERITY ;the potental role of islamic and sustainable finance. Cdn Istanbul, 1. https://doi.org/10.266650/B/SS10.2020.017.04
Hisamuddin, N., & Tirta K, M. Y. (2015). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Bank Umum Syariah. Jurnal Akuntansi Universitas Jember, 10(2), 109. https://doi.org/10.19184/jauj.v10i2.1254
Hosen, M. N., Jie, F., Muhari, S., & Khairman, M. (2019). The Effect of Financial Ratios, Maqasid Sharia Index, and Index of Islamic Social Reporting to Profitability of Islamic Bank in Indonesia. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 11(2), 201–222. https://doi.org/10.15408/aiq.v11i2.11588
Ilyas, R. (2016). Kerangka Dasar Penyusunan Dan Penyajian Laporan Keuangan Syariah. Asy Syar’Iyyah: Jurnal Ilmu Syari’Ah Dan Perbankan Islam, 1(1), 19–41. https://doi.org/10.32923/asy.v1i1.603
Jan, A., Mata, M. N., Albinsson, P. A., Martins, J. M., Hassan, R. B., & Mata, P. N. (2021). Alignment of islamic banking sustainability indicators with sustainable development goals: Policy recommendations for addressing the covid-19 pandemic. Sustainability (Switzerland), 13(5), 1–38. https://doi.org/10.3390/su13052607
Kadarningsih, A. (2017). Penyajian Akuntansi Qardhul Hasan Dalam Laporan Keuangan Perbankan Syariah. JESI (Jurnal Ekonomi Syariah Indonesia), 7(1), 32. https://doi.org/10.21927/jesi.2017.7(1).32-41
Komisioner, D., & Jasa, O. (2015). SEOJK NOMOR 10 /SEOJK.03/2020 TENTANG TRANSPARANSI DAN PUBLIKASI LAPORAN BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH.
Kurniawan, A. A., Hutadjulu, L. Y., & Simanjuntak, A. M. . (2020). Pengaruh Manajemen dan Corporate Governance Terhadap Kecurangan Laporan Keuangan. Jurnal Akuntansi & Keuangan Daerah.
Lubis, A. . & A. D. (2014). Analisis Pengungkapan Sharia Compliance Dalam Pelaksanaan GCG Bank Syariah di Indonesia. Akuntansi Dan Keuangan Islam, 2, 107–126.
Mohd Ariffin, N., Abdul Hamid, F., & Md Amin, N. A. (2021). Shariah Disclosure Practices in Malaysian Islamic Banks using the Shariah Disclosure Index. International Journal of Islamic Economics and Finance (IJIEF), 4(SI), 63–86. https://doi.org/10.18196/ijief.v4i0.9953
Muallifin, O. R., & Priyadi, M. P. (2016). Dampak Pengungkapan Sustainability Report Terhadap Kinerja Keuangan dan Kinerja Pasar. Jurnal Ilmu Dan Riser Akuntansi.
Muda, I. (2017). The effect of supervisory board cross-membership and supervisory board members’ expertise to the disclosure of supervisory board’s report: Empirical evidence from Indonesia. European Research Studies Journal, 20(3), 702–716. https://doi.org/10.35808/ersj/738
Muhammad, R. (2009). Studi Evaluate Terhadap Perbankan Syariah. Jaai, 13(2), 189–208.
Muklisin, M. (2018). STRATEGI PENGELOLAAN ZAKAT DALAM UPAYA PENGEMBANGKAN USAHA PRODUKTIF (Studi Kasus Pada BAZNAS Kabupaten Bungo). JURIS (Jurnal Ilmiah Syariah). https://doi.org/10.31958/juris.v17i2.1174
Nasution, A. A., Lubis, A. F., & Fachrudin, K. A. (2019). Sharia Compliance and Islamic Social Reporting on Financial Performance of the Indonesian Sharia Banks. 292(Agc), 640–644. https://doi.org/10.2991/agc-18.2019.96
Noble, B., & Nwanekezie, K. (2017). Conceptualizing strategic environmental assessment: Principles, approaches and research directions. Environmental Impact Assessment Review. https://doi.org/10.1016/j.eiar.2016.03.005
Nugraheni, P. (2011). Voluntary Disclosure in Indonesia: Comparison of Shariah and Non- Shariah Compliant Companies. Jurnal Akutansi & Auditing Indonesia, 15(1), 53–64.
Otoritas Jasa Keuangan. (2016). Peraturan Otoritas Jasa Keuangan Nomor 6/Pojk.03/2016 Tentang Transparansi Dan Publikasi Laporan Bank. 1998, 1–42.
Otoritas Jasa Keuangan Republik Indonesia. (2016). Peraturan Otoritas Jasa Keuangan Nomor 55 /POJK.03/2016 Tentang Penerapan Tata Kelola Bagi Bank Umum. Peraturan Otoritas Jasa Keuangan Nomor 55 /POJK.03/2016 Tentang Penerapan Tata Kelola Bagi Bank Umum, 1–31. https://www.ojk.go.id/id/kanal/perbankan/regulasi/peraturan-ojk/Pages/POJK-tentang-Penerapan-Tata-Kelola-bagi-Bank-Umum.aspx
Pärn, E. A., Edwards, D. J., & Sing, M. C. P. (2017). The building information modelling trajectory in facilities management: A review. Automation in Construction, 75, 45–55. https://doi.org/10.1016/j.autcon.2016.12.003
Rahmanida, H. (2015). Penerapan PSAK No. 101 Pada Penyusunan Laporan Keuangan PT. Bank Syariah Mandiri. 101.
Razak, N. A., Akuntansi, J., Firmansyah, A., & Akuntansi, J. (2021). Penyajian Laporan Keuangan Bank Syariah Di Indonesia : Sudah Sesuai Dengan Psak 101 ? 5(2), 143–159.
Rofelawaty, B. (2014). Analisis Praktik Pelaporan Berkelanjutan (Sustainability Reporting) pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jurnal Aplikasi Manajemen, 12(2), 258–268.
Roziani, E. A., & Sofie. (2010). Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Sosial Dalam Laporan Tahunan Bank Konvensional Dan Bank Syariah Di Indonesia. Islamic Finance and Business Review.
Saputro, andik S. D., & Triyuwono, I. (2009). Koreksi Konsep Nilai Tambah Syari’Ah: Menimbang Pemikiran Konsep Dasar Teoritis Laporan Keuangan Akuntansi Syari’Ah. Akuntansi Syari’ah, 12, 1–25.
Sturdivant, F. D. (1979). Executives and Activists: Test of Stakeholder Management. California Management Review, 22(1), 53–59. https://doi.org/10.2307/41164849
Subardi, H. M. P. (2019). Kebutuhan AAOIFI Sebagai Standar Akuntansi Keuangan Syariah Dalam Harmonisasi Penyajian Laporan Keuangan. Owner, 3(1), 16. https://doi.org/10.33395/owner.v3i1.81
Sulistyawati, A. I., & Qadriatin, A. (2019). Pengungkapan Sustainability Report Dan Faktor-Faktor Yang Mempengaruhinya. Solusi, 16(4), 1–22. https://doi.org/10.26623/slsi.v16i4.1665
Sutarti, Tachyan, E., & Saesar, A. (2012). Evaluasi Atas Penerapan Pernyataan Standar Akuntansi Keuangan 101 Dalam Kaitannya Dengan Kewajaran Penyajian Laporan Keuangan Pada Pt. Bank Jabar Banten Syariah. Jurnal Ilmiah Ranggagading, 12(2), 102–109.
Tu, M. L. Ă., & Nescu, C. Ș T. E. F. Ă. (2017). THEORETICAL PERSPECTIVES CONCERNING ORGANIZATIONAL PERFORMANCE MEASUREMENT. 16, 113–119.
Ungkari, M. D., & Kusmiati, E. (2021). Application of Shariah Enterprise Theory on Disclosure of Corporate Social Responsibility in Sharia Banking. Synergizing Management, Technology and Innovation in Generating Sustainable and Competitive Business Growth, 1(2), 7–11. https://doi.org/10.33830/elqish.v1i1.1453.2021
Widari, N. K. S., Sinarwati, N. K., & Purnamawati, I. G. A. (2017). Analisis Perbandingan Dalam Menilai Tingkat Kesehatan Bank Dengan Menggunakan Metode CAMELS dan RGEC (Studi Kasus: PT Bank Rakyat Indonesia (Persero) Tbk Tahun 2011-2015). E-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1.
Websites
S&P Global Research. The world's 100 largest banks, 2021. https://www.spglobal.com/marketintelligence/en/news-insights/research/the-worlds-100-largest-banks-2021. Diakses pada 21 Juni 2021.
OJK. SPI OJK. Statistik Perbankan Syariah (ojk.go.id). Diakses pada 21 Juni 2021.
OJK. Perbankan Syariah. https://www.ojk.go.id/id/kanal/syariah/tentang-syariah/Pages/Perbankan-Syariah.aspx. Diakses pada 22 Juni 2021.
PSAK. PSAK 101: Penyajian Laporan Keuangan Syariah. PSAK 101: Penyajian Laporan Keuangan Syariah (iaiglobal.or.id). Diakses pada 26 Juni 2021.
Books
Isiavwe, David. Corporate Disclosure for The Banking Industry. Iuniverse. 2017.
Rustam, Rianto, Bambang. Manajemen Risiko Perbankan Syariah di Indonesia. Jakarta :Salemba Empat,2013.
Journals
Abdurahim, A. (2021). Analysis of Sharia Performance Disclosures at Islamic Banks. Psychology and Education Journal, 58(1), 298–301. https://doi.org/10.17762/pae.v58i1.774
Adawiyah, M., & Suprayogi, N. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Shariah Governance Pada Bank Umum Syariah Analisis Pada Laporan Tahunan Periode 2013-2017. Jurnal Ekonomi Syariah Teori Dan Terapan, 6(11), 2347. https://doi.org/10.20473/vol6iss201911pp2347-2360
Agustami, S., & Listiani, Y. (2019). The Influence of Good Corporate Governance and Profitability into the Disclosure of Sustainability Report in Banking. https://doi.org/10.2991/icebef-18.2019.21
Al-Sartawi, A. M. A. M. (2020a). Shariah Disclosure and the Performance of Islamic Financial Institutions. Asian Journal of Business and Accounting, 13(1), 133–160. https://ajba.um.edu.my/article/view/14560/11726
Al-Sartawi, A. M. A. M. (2020b). Shariah Disclosure and the Performance of Islamic Financial Institutions. Asian Journal of Business and Accounting, 13(1), 133–160.
Anggraeni, A. Y., Sukoharsono, E. G., & Achsin, M. (2019). Mitos Di Balik Laporan Sosial Bank Syariah. Jurnal Ilmiah Akuntansi Universitas Pamulang, 7(1), 91. https://doi.org/10.32493/jiaup.v7i1.2392
Awwaludin, M. S., & Suprayogi, N. (2020). Perbandingan Pengungkapan Nilai-Nilai Islam Pada Laporan Tahunan Bank Syariah Di Indonesia Dan Malaysia. Jurnal Ekonomi Syariah Teori Dan Terapan, 7(1), 141. https://doi.org/10.20473/vol7iss20201pp141-150
BANK UMUM PRESENTASI. (n.d.).
Birton, M. N. A. (2015). Maqasid Syariah Sebagai Metode Membangun Tujuan Laporan Keuangan Entitas Syariah. Jurnal Akuntansi Multiparadigma, 6(3), 421–431. https://doi.org/10.18202/jamal.2015.12.6034
Carton, R. B., & Hofer, C. W. (2010). Organizational financial performance: identifying and testing multiple dimensions Robert B. Carton and Charles W. Hofer. Academy of Entrepreneurship Journal, 16(1), 1–22.
Dahlifah, D., Triyuwono, I., Mulawaran, A. D., & Roekhudin, -. (2019). Sharia Compliance Report Disclosure in Islamic Accounting Based Dakwah Transparency. 73, 165–168. https://doi.org/10.2991/aicar-18.2019.35
Dan, T., Laporan, P., & Umum, B. (2020). Seojk 9-2020.
Desiana, L., Alfaridzie, M. R. R., & Akbar, D. A. (2021). Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah. Journal of Accounting Science, 5(2), 180–196. https://doi.org/10.21070/jas.v5i2.1342
El-Halaby, S., Hussainey, K., Mohamed, M., & Hussien, M. (2018). The determinants of financial, social and Sharia disclosure accountability for Islamic banks. Risk Governance and Control: Financial Markets and Institutions, 8(3), 21–42. https://doi.org/10.22495/rgcv8i3p2
Fortrania, L. M., & Oktaviana, U. K. (2016). Analisis Tingkat Kesehatan Bank Umum Syariah Dan Unit Usaha Syariah Dengan Metode Camels Dan Rgec. El Dinar, 3(1), 118–126. https://doi.org/10.18860/ed.v3i1.3341
Global Sustainability Standards Board. (2013). Pedoman Pelaporan Keberlanjutan G4. Global Reporting Initiative, 1–97. www.globalreporting.org
Habibah, M. (2020). Implementasi Maqashid Syariah dalam Merumuskan Tujuan Laporan Keuangan Bank Syariah. AKTSAR: Jurnal Akuntansi Syariah, 3(2), 177. https://doi.org/10.21043/aktsar.v3i2.8414
Hapsari, A. A. (2018). PENGARUH TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN RISIKO PADA PERBANKAN INDONESIA. Jurnal Muara Ilmu Ekonomi Dan Bisnis. https://doi.org/10.24912/jmieb.v1i2.936
Harisa, E., Adam, M., & Meutia, I. (2019). EFFECT OF QUALITY OF GOOD CORPORATE GOVERNANCE DISCLOSURE, LEVERAGE AND FIRM SIZE ON PROFITABILITY OF ISALMIC COMMERCIAL BANKS. International Journal of Economics and Financial Issues. https://doi.org/10.32479/ijefi.8157
Hassan, Kabir., et al. (2020). PROMOTING SDGS AND SHARED PROSPERITY ;the potental role of islamic and sustainable finance. Cdn Istanbul, 1. https://doi.org/10.266650/B/SS10.2020.017.04
Hisamuddin, N., & Tirta K, M. Y. (2015). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Bank Umum Syariah. Jurnal Akuntansi Universitas Jember, 10(2), 109. https://doi.org/10.19184/jauj.v10i2.1254
Hosen, M. N., Jie, F., Muhari, S., & Khairman, M. (2019). The Effect of Financial Ratios, Maqasid Sharia Index, and Index of Islamic Social Reporting to Profitability of Islamic Bank in Indonesia. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 11(2), 201–222. https://doi.org/10.15408/aiq.v11i2.11588
Ilyas, R. (2016). Kerangka Dasar Penyusunan Dan Penyajian Laporan Keuangan Syariah. Asy Syar’Iyyah: Jurnal Ilmu Syari’Ah Dan Perbankan Islam, 1(1), 19–41. https://doi.org/10.32923/asy.v1i1.603
Jan, A., Mata, M. N., Albinsson, P. A., Martins, J. M., Hassan, R. B., & Mata, P. N. (2021). Alignment of islamic banking sustainability indicators with sustainable development goals: Policy recommendations for addressing the covid-19 pandemic. Sustainability (Switzerland), 13(5), 1–38. https://doi.org/10.3390/su13052607
Kadarningsih, A. (2017). Penyajian Akuntansi Qardhul Hasan Dalam Laporan Keuangan Perbankan Syariah. JESI (Jurnal Ekonomi Syariah Indonesia), 7(1), 32. https://doi.org/10.21927/jesi.2017.7(1).32-41
Komisioner, D., & Jasa, O. (2015). SEOJK NOMOR 10 /SEOJK.03/2020 TENTANG TRANSPARANSI DAN PUBLIKASI LAPORAN BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH.
Kurniawan, A. A., Hutadjulu, L. Y., & Simanjuntak, A. M. . (2020). Pengaruh Manajemen dan Corporate Governance Terhadap Kecurangan Laporan Keuangan. Jurnal Akuntansi & Keuangan Daerah.
Lubis, A. . & A. D. (2014). Analisis Pengungkapan Sharia Compliance Dalam Pelaksanaan GCG Bank Syariah di Indonesia. Akuntansi Dan Keuangan Islam, 2, 107–126.
Mohd Ariffin, N., Abdul Hamid, F., & Md Amin, N. A. (2021). Shariah Disclosure Practices in Malaysian Islamic Banks using the Shariah Disclosure Index. International Journal of Islamic Economics and Finance (IJIEF), 4(SI), 63–86. https://doi.org/10.18196/ijief.v4i0.9953
Muallifin, O. R., & Priyadi, M. P. (2016). Dampak Pengungkapan Sustainability Report Terhadap Kinerja Keuangan dan Kinerja Pasar. Jurnal Ilmu Dan Riser Akuntansi.
Muda, I. (2017). The effect of supervisory board cross-membership and supervisory board members’ expertise to the disclosure of supervisory board’s report: Empirical evidence from Indonesia. European Research Studies Journal, 20(3), 702–716. https://doi.org/10.35808/ersj/738
Muhammad, R. (2009). Studi Evaluate Terhadap Perbankan Syariah. Jaai, 13(2), 189–208.
Muklisin, M. (2018). STRATEGI PENGELOLAAN ZAKAT DALAM UPAYA PENGEMBANGKAN USAHA PRODUKTIF (Studi Kasus Pada BAZNAS Kabupaten Bungo). JURIS (Jurnal Ilmiah Syariah). https://doi.org/10.31958/juris.v17i2.1174
Nasution, A. A., Lubis, A. F., & Fachrudin, K. A. (2019). Sharia Compliance and Islamic Social Reporting on Financial Performance of the Indonesian Sharia Banks. 292(Agc), 640–644. https://doi.org/10.2991/agc-18.2019.96
Noble, B., & Nwanekezie, K. (2017). Conceptualizing strategic environmental assessment: Principles, approaches and research directions. Environmental Impact Assessment Review. https://doi.org/10.1016/j.eiar.2016.03.005
Nugraheni, P. (2011). Voluntary Disclosure in Indonesia: Comparison of Shariah and Non- Shariah Compliant Companies. Jurnal Akutansi & Auditing Indonesia, 15(1), 53–64.
Otoritas Jasa Keuangan. (2016). Peraturan Otoritas Jasa Keuangan Nomor 6/Pojk.03/2016 Tentang Transparansi Dan Publikasi Laporan Bank. 1998, 1–42.
Otoritas Jasa Keuangan Republik Indonesia. (2016). Peraturan Otoritas Jasa Keuangan Nomor 55 /POJK.03/2016 Tentang Penerapan Tata Kelola Bagi Bank Umum. Peraturan Otoritas Jasa Keuangan Nomor 55 /POJK.03/2016 Tentang Penerapan Tata Kelola Bagi Bank Umum, 1–31. https://www.ojk.go.id/id/kanal/perbankan/regulasi/peraturan-ojk/Pages/POJK-tentang-Penerapan-Tata-Kelola-bagi-Bank-Umum.aspx
Pärn, E. A., Edwards, D. J., & Sing, M. C. P. (2017). The building information modelling trajectory in facilities management: A review. Automation in Construction, 75, 45–55. https://doi.org/10.1016/j.autcon.2016.12.003
Rahmanida, H. (2015). Penerapan PSAK No. 101 Pada Penyusunan Laporan Keuangan PT. Bank Syariah Mandiri. 101.
Razak, N. A., Akuntansi, J., Firmansyah, A., & Akuntansi, J. (2021). Penyajian Laporan Keuangan Bank Syariah Di Indonesia : Sudah Sesuai Dengan Psak 101 ? 5(2), 143–159.
Rofelawaty, B. (2014). Analisis Praktik Pelaporan Berkelanjutan (Sustainability Reporting) pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jurnal Aplikasi Manajemen, 12(2), 258–268.
Roziani, E. A., & Sofie. (2010). Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Sosial Dalam Laporan Tahunan Bank Konvensional Dan Bank Syariah Di Indonesia. Islamic Finance and Business Review.
Saputro, andik S. D., & Triyuwono, I. (2009). Koreksi Konsep Nilai Tambah Syari’Ah: Menimbang Pemikiran Konsep Dasar Teoritis Laporan Keuangan Akuntansi Syari’Ah. Akuntansi Syari’ah, 12, 1–25.
Sturdivant, F. D. (1979). Executives and Activists: Test of Stakeholder Management. California Management Review, 22(1), 53–59. https://doi.org/10.2307/41164849
Subardi, H. M. P. (2019). Kebutuhan AAOIFI Sebagai Standar Akuntansi Keuangan Syariah Dalam Harmonisasi Penyajian Laporan Keuangan. Owner, 3(1), 16. https://doi.org/10.33395/owner.v3i1.81
Sulistyawati, A. I., & Qadriatin, A. (2019). Pengungkapan Sustainability Report Dan Faktor-Faktor Yang Mempengaruhinya. Solusi, 16(4), 1–22. https://doi.org/10.26623/slsi.v16i4.1665
Sutarti, Tachyan, E., & Saesar, A. (2012). Evaluasi Atas Penerapan Pernyataan Standar Akuntansi Keuangan 101 Dalam Kaitannya Dengan Kewajaran Penyajian Laporan Keuangan Pada Pt. Bank Jabar Banten Syariah. Jurnal Ilmiah Ranggagading, 12(2), 102–109.
Tu, M. L. Ă., & Nescu, C. Ș T. E. F. Ă. (2017). THEORETICAL PERSPECTIVES CONCERNING ORGANIZATIONAL PERFORMANCE MEASUREMENT. 16, 113–119.
Ungkari, M. D., & Kusmiati, E. (2021). Application of Shariah Enterprise Theory on Disclosure of Corporate Social Responsibility in Sharia Banking. Synergizing Management, Technology and Innovation in Generating Sustainable and Competitive Business Growth, 1(2), 7–11. https://doi.org/10.33830/elqish.v1i1.1453.2021
Widari, N. K. S., Sinarwati, N. K., & Purnamawati, I. G. A. (2017). Analisis Perbandingan Dalam Menilai Tingkat Kesehatan Bank Dengan Menggunakan Metode CAMELS dan RGEC (Studi Kasus: PT Bank Rakyat Indonesia (Persero) Tbk Tahun 2011-2015). E-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1.
Websites
S&P Global Research. The world's 100 largest banks, 2021. https://www.spglobal.com/marketintelligence/en/news-insights/research/the-worlds-100-largest-banks-2021. Diakses pada 21 Juni 2021.
OJK. SPI OJK. Statistik Perbankan Syariah (ojk.go.id). Diakses pada 21 Juni 2021.
OJK. Perbankan Syariah. https://www.ojk.go.id/id/kanal/syariah/tentang-syariah/Pages/Perbankan-Syariah.aspx. Diakses pada 22 Juni 2021.
PSAK. PSAK 101: Penyajian Laporan Keuangan Syariah. PSAK 101: Penyajian Laporan Keuangan Syariah (iaiglobal.or.id). Diakses pada 26 Juni 2021.
Books
Isiavwe, David. Corporate Disclosure for The Banking Industry. Iuniverse. 2017.
Rustam, Rianto, Bambang. Manajemen Risiko Perbankan Syariah di Indonesia. Jakarta :Salemba Empat,2013.
