Corporate Social Responsibility Disclosure Analysis with Social Performance Indicators in Sharia Banking in Indonesia
Authors: Putri Widya Arga , Darwanto  
Published: December 2022

ABSTRAK
Penelitian ini bertujuan untuk menganalisis tingkat pengungkapan Corporate Social Responsibility (CSR) perbankan syariah periode 2018-2020 dengan menggunakan indeks Social Performance Indicators (SPI). Indeks SPI memiliki kerangka kerja yang lebih luas dengan menambahkan aspek religiositas sebagai indikator penilaian. Penelitian ini bersifat deskriptif kualitatif-kuantitatif menggunakan metode analisis isi yang dikombinasikan dengan sistem pembobotan dan pemeringkatan menggunakan skala RDAP. Data pada penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan setiap perbankan syariah. Sampel penelitian ini terdiri dari Bank Aceh Syariah, Bank NTB Syariah, Bank Mega Syariah, BTPN Syariah, BCA Syariah, BNI Syariah, dan Bank Syariah Mandiri. Penelitian ini menggunakan enam indikator yang terdiri dari Religiositas, Lingkungan, Masyarakat, Tata Kelola, Karyawan, dan Klien. Hasil penelitian ini menunjukkan bahwa Tata Kelola adalah dimensi yang paling banyak diungkapkan oleh perbankan syariah dengan skor 95,8%, sedangkan dimensi Klien memperoleh skor paling rendah yakni sebesar 53,4%. Pengungkapan CSR dengan indeks SPI perbankan syariah selama periode 2018-2020 secara keseluruhan memperoleh predikat proaktif dari skala RDAP dengan skor sebesar 85,6%. Penelitian ini membuktikan bahwa indikator yang digunakan indeks SPI telah mencakup hal-hal yang dibutuhkan perbankan syariah untuk menilai kinerja tanggung jawab sosialnya. Perbankan syariah diharapkan dapat memberikan kontribusi lebih pada dimensi klien di samping menjaga konsistensi tanggung jawab sosial pada dimensi lainnya.
Kata Kunci: Corporate Social Responsibility, Social Performance Indicators, Pengungkapan, Pemeringkatan.

ABSTRACT
This study aimed to analyze the disclosure of Corporate Social Responsibility (CSR) of Islamic banking for the 2018-2020 period using the Social Performance Indicators (SPI) index. The SPI index has a broader framework by adding aspects of religiosity as an assessment indicator. This was a descriptive qualitative-quantitative research. It used the content analysis method combined with a weighting and ranking system which used the RDAP scale. The data in this study used secondary data obtained from the annual report of each Islamic banking. The sample of this research consisted of Bank Aceh Syariah, Bank NTB Syariah, Bank Mega Syariah, BTPN Syariah, BCA Syariah, BNI Syariah, and Bank Syariah Mandiri. This study used six indicators consisting of Religiosity, Environment, Society, Governance, Employees, and Clients. The results of this study indicate that Governance is the dimension most widely disclosed by Islamic banking with a score of 95.8%, while the Client dimension obtained the lowest score of 53.4%. CSR disclosure with the Islamic banking SPI index during the 2018-2020 period as a whole received a proactive predicate from the RDAP scale with a score of 85.6%. This research proves that the indicators used by the SPI index have covered the things that Islamic banks need to assess their social responsibility performance. Islamic banking is expected to contribute more to the client dimension while maintaining consistency in social responsibility in other dimensions.
Keywords: Corporate Social Responsibility, Social Performance Indicators, Disclosure, Ranking.

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