AKUNTANSI CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA BANK SYARIAH

Nurul Fitri Ismayanti

Abstract


This journal describes how the Islamic banks reporting and exposing their
corporate social responsibility to the community in general and shareholders
in particular. As we know, that every company, especially companies tbk.,
Must set aside part of its profts to social activities, which is better known
as Corporate Social resposibility (CSR). CSR is intended to demonstrate
corporate responsibility to the communities in which they operate. This CSR
activity should be reported by the company to the public and shareholders, in
the form of CSR report. However, in practice, there are still some companies
that have not been compiled neatly the CSR report. Even in Islamic banks,
only a few banks that have issued its CSR report. In this paper, the author
will discuss how CSR report should be made, and disclosure.


Keywords: Bank Syariah, CSR, Responsibility Accounting


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