AKUNTANSI CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA BANK SYARIAH

Abstract

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