Year: 2025
Type: article
Abstract: Research Aims: This research intends to evaluate how Corporate Social Responsibility (CSR) is applied within Indonesia’s Islamic banking industry from 2021 to 2023, utilizing the Social Performance Indicators (SPI) index as a framework for measurement. Design/methodology/approach: This research employs a descriptive quantitative approach that incorporates a weighting and ranking system utilizing the RDAP scale. The information used is secondary data acquired from the annual reports of each bank. Research Findings: This research indicated that the staff aspect achieved the highest disclosure score of 85.33%. Within this dimension, employee training garnered the highest rating. The average budget set aside for this training program was IDR 87.02 billion. On the other hand, the client dimension showed the lowest disclosure score at 55.56%. Theoretical Contribution/Originality: This research contributes to uncover how much Islamic banking in Indonesia addresses economic, social, and environmental challenges by employing a rating scale to evaluate its performance. Research limitation and implication: The limitation in this reserach is that the sample size is restricted, thus additional studies must be conducted with a larger sample. Keywords: Corporate Social Responsibility, Social Performance Indicators, Disclosures, Islamic Banking
Source: Accounting and Finance Studies
Authors: Novianti Novianti, Rais Sani Muharrami
Institution: UIN Raden Mas Said Surakarta
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4409968686