Pelaksanaan Corporate Social Responsibility yang terdapat pada Perbankan Syariah dalam Prespektif Shariah Enterprise Theory Studi kasus pada Bank BRI Syariah dan Bank Mandiri Syariah

Abstract

This study are to describe and to analyze the social responsibility on islamic bank
that  is  BRI  Syariah  and  Bank  Mandiri  Syariah Surabaya.  This  study  used  a
qualitative  descriptive  method  with  case  study  approach of  annual  reports  and
then  analysis  based  on  the  disclosure  of  social  responsibility  based  on  sharia
enterprise  theory.  The  social  responsibility  of  BRI  Syariah  and  Bank  Mandiri
Syariah Surabaya is reported in the Annual Report which is presented narratively
and qualitatively. These result show that implementation the social responsibility
of BRI Syariah and Bank Mandiri Syariah is same with conventional one.
Keyword: CSR, sharia enterprise theory, Islamic Bank