ISLAMIC SOCIAL REPORTING INDEX SEBAGAI INDIKATOR AKUNTABILITAS DAN TRANSPARANSI
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Abstract
Islamic Social Reporting (ISR) is an interesting topic to discuss in sharia
accounting studies because so far the measurement of CSR disclosure in Shariah
institutions mostly still refers to the Global Reporting Initiative Index. This index
is a reference for all types of companies in various countries regardless of sharia
or non-Sharia aspects. This research aims to Identify the level of social
performance of companies listed in JII by using content analysis by providing a
checklist on each item that reveals social activities in the company's 2015 and
2020 financial statements. The results of this study, found that in general the
company has carried out the company's social responsibility well even though
there are still companies that in certain years do not do even minimally in
carrying out their social responsibilities. No company has reached the full
figure, namely the implementation and disclosure of the ISR Index on a 100%
(one hundred percent) basis. This is due to the existence of sub-items of the ISR
Index that are impossible to meet by companies such as green products,
environmental audits, and assistance for political activities.
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