Uji Beda Rata-Rata Penerapan Corporate Social Responsibility Sebelum dan Saat Pandemi Covid-19 Pada Bank Syariah Mandiri

  • Erna Kurniya Wati Universitas Tidar
  • Endang Kartini Panggiarti Universitas Tidar
Keywords: Corporate Social Responsibility; covid-19; bank syariah mandiri

Abstract

Corporate Social Responsibility is a social and environmental responsibility that must be carried out by companies, one of these companies is Islamic banking. This study aims to test whether there is an average difference in the implementation of Corporate Social Responsibility between before and during the Covid-19 pandemic at Bank Syariah Mandiri. This research is quantitative research using empirical studies. The data in this study uses secondary data obtained from the Annual Reports in 2019 and 2020. From this study, it was found that Bank Syariah Mandiri and Laznas-BSM collaborated in distributing Corporate Social Responsibility funds. The distribution is carried out with programs that are beneficial to the community such as the Mitra Umat, Educate Umat, and Simpati Umat. The number of samples used is only one Islamic banking, namely Bank Syariah Mandiri, the sample selection using purposive sampling technique. In addition to implementing the Corporate Social Responsibility program as set out, Bank Syariah Mandiri also contributed to dealing with the Covid-19 pandemic by distributing various kinds of assistance in the form of distribution of Personal Protective Equipment (PPE), masks, and food packages. Based on the results of the average difference test that has been carried out using the Pairet t-test, so it is known that there is an average difference in the distribution of Corporate Social Responsibility funds at Bank Syariah Mandiri before and during the Covid-19 pandemic.

References

Adil, M., Idrawahyuni, Abdi, M. N., & Nasrun, M. (2021). Implementasi Anggaran CSR Pada Bank Syariah. Jurnal Ilmiah Manajemen EMOR (Ekonomi Manajemen Orientasi Riset), 4(2), 242–255. https://doi.org/10.32529/jim.v4i2.723

Amaroh, S. (2016). Tanggung Jawab Sosial Bank Syariah terhadap Stakeholder dalam Perspektif Maqashid Syari’ah. Ahkam: Jurnal Ilmu Syariah, 16(1), 41–50. https://doi.org/10.15408/ajis.v16i1.2894

Amelia, A., & Yusof, N. (2020). Peran Perbankan Syariah Dalam Melaksanakan Corporate Social Responsibility Di Masa Covid-19. Imara: JURNAL RISET …, 4(2), 95–104. http://ecampus.iainbatusangkar.ac.id/ojs/index.php/jurei/article/view/2332

Arfamaini, R. (2016). Pelaporan Corporate Social Responsibility (CSR) dengan Menggunakan Global Reporting Initiative (GRI). E-Jurnal Manajemen Kinerja, 2(2). https://jurnal.narotama.ac.id/index.php/manajemenkinerja/article/view/205/140

Bank Syariah Mandiri. (2019). Laporan Tahunan 2019 : Memberikan Nilai Tambah Melalui Pengembangan Kapabilitas Internal. In PT. Bank Syariah Mandiri. https://www.mandirisyariah.co.id/assets/pdf/annual-report/Bank-Syariah_mandiri-Annual-Report2019(Update).pdf

Bank Syriah Mandiri. (2020). Laporan Tahunan 2020 : Optimis dan Peduli dalam Menciptakan Nilai. In PT. Bank Syariah Mandiri.

Febriyani, N. (2021). Analisis Strategi Bank Mandiri Syariah dan BRI dalam Menjaga Stabilitas Keuangan Pada Masa Pandemi Covid-19. Skripsi Universitas Islam Negeri Raden Intan Lampung. http://repository.radenintan.ac.id/16323/1/PUSAT BAB 1 DAN 2.pdf

ISRA (International Shari’ah Research Academy for Islamic Finance). (2015). Sistem Keuangan Islam: Prinsip dan Operasi. PT Raja Grafindo.

Mahendra, D. I. (2021). Laznas BSMU Raih 2 Penghargaan di Ajang Top CSR. Https://Mediaindonesia.Com. https://mediaindonesia.com/ekonomi/400757/laznas-bsmu-raih-2-penghargaan-di-ajang-top-csr-awards-2021

Nasir, M., & Qurani, G. F. (2011). Pengaruh Penerapan Corporate Social Responsibility terhadap Persepsi Nasabah Bank dan Dampaknya terhadap Corporate Image. The Winners, 12(2), 180–195. https://doi.org/10.21512/tw.v12i2.675

Nayenggita, G. B., Raharjo, S. T., & Resnawaty, R. (2019). Praktik Corporate Social Responsibility (Csr) Di Indonesia. Focus : Jurnal Pekerjaan Sosial, 2(1), 61–66. https://doi.org/10.24198/focus.v2i1.23119

Otoritas Jasa Keuangan. (2017). Perbankan Syariah dan Kelembagaannya. Ojk.Go.Id. https://www.ojk.go.id/id/kanal/syariah/tentang-syariah/pages/PBS-dan-Kelembagaan.aspx

Pratiwi, A., Nurulrahmatia, N., & Muniarty, P. (2020). Pengaruh Corporate Social Responsibility ( CSR ) Terhadap Profitabilitas Pada Perusahaan Perbankan yang Terdaftar di BEI. OWNER: Riset & Jurnal Akuntansi, 4(1), 95–103. https://doi.org/10.33395/owner.v4i1.201

Rusmin, A., Unde, A. A., & Sultan, I. (2015). Analisis Peran Public Relations (PR) Dalam Penanganan Opini Dan Sikap Komunitas Sekitar Terhadap Program Corporate Social Responsibility (CSR) PT. Energy Sengkang Di Kabupaten Wajo. Jurnal Komunikasi KAREBA, 4(4), 374–386. https://media.neliti.com/media/publications/94732-ID-analisis-peran-public-relations-pr-dalam.pdf

Sari, F. I., Mediaty, & Said, D. (2020). Corporate Social Responsibility vs Creating Shared Value Melalui Kajian Perspektif Islam: Pendekatan Kritis Jurgen Habermas. Jurnal Ilmiah Akuntansi Peradaban, 6(1), 1–16. http://journal.uin-alauddin.ac.id/index.php/jiap/article/view/14459

Sari, R. E. (2014). Pelaporan Corporate Social Responsibility Perbankan Syariah dalam Perspektif Syariah Enterprise Theory (Studi Kasus pada Laporan Tahunan PT. Bank Muamalat Indonesia Tbk). Skripsi Universitas Sriwijaya. https://repository.unsri.ac.id/20875/1/RAMA_62201_01101403106_0016086501_0002067101_01.front_ref.pdf

Sari, Y. D. (2013). Implementasi Corporate Social Responsibility (Csr) Terhadap Sikap Komunitas Pada Program Perusahaan (Studi Kuantitatif Implementasi CSR Terhadap Sikap Komunitas Pada Program “Street children Sponsorhip” Migas Hess Indonesia). Jurnal Ilmu Komunikasi (JIK).

Supadi, Y. M., & Sudana, I. P. (2018). Pengaruh Kinerja Lingkungan dan Corporate Social Responsibility Disclousure pada Kinerja Keuangan Perusahaan Sektor Pertambangan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7(4), 1165–1192. https://doi.org/10.24843/eeb.2018.v07.i04.p09

Tho’in, M. (2018). Implementasi Corporate Social Responsibility (CSR) Pada Lembaga Keuangan Syariah (Studi Kasus Pada BRI Syariah Tahun 2014-2015). Al-Tijary Jurnal Ekonomi Dan Bisnis Islam, 2(2), 125–131. https://doi.org/10.21093/at.v2i2.717

Triastity, R. (2010). Bisnis dan Tanggung Jawab Sosial. Jurnal Ekonomi Dan Kewirausahaan, 10(1), 32–41. https://media.neliti.com/media/publications/23419-ID-bisnis-dan-tangung-jawab-sosial.pdf

Turmudi, M. (2018). Pemanfaatan Dana Corporate Social Responsibility Bank Syariah Mandiri Cabang Kendari. Al-Izzah: Jurnal Hasil-Hasil Penelitian, 13(1), 103–116. https://doi.org/10.31332/ai.v13i1.888

Undang-Undang. (2007). Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 Tentang Perseroan Terbatas. https://peraturan.bpk.go.id/Home/Details/39965

Undang-Undang. (2008). Undang-Undang Republik Indonesia Nomor 21 Tahun 2008 Tentang Perbankan Syariah. https://www.ojk.go.id/waspada-investasi/id/regulasi/Documents/UU_No_21_Tahun_2008_Perbankan_Syariah.pdf

Zumaroh, & Wahyuni, D. (2019). Problematika Implementatif Corporate Social Responsibility Pada Bank Syariah Di Indonesia. MIZANI: Wacana Hukum, Ekonomi Dan Keag

Published
2021-12-26
How to Cite
Wati, E., & Panggiarti, E. (2021). Uji Beda Rata-Rata Penerapan Corporate Social Responsibility Sebelum dan Saat Pandemi Covid-19 Pada Bank Syariah Mandiri. Jurnal Pendidikan Akuntansi (JPAK), 9(3), 361-371. https://doi.org/10.26740/jpak.v9n3.p361-371
Section
Article
Abstract Views: 601
PDF Downloads: 473