SOCIAL AND SHARIAH ACCOUNTABILITY IN DIGITAL ISLAMIC BANKING: ISLAMIC SOCIAL REPORTING PRACTICES OF BANK ALADIN SYARIAH
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Published:
Nov 19, 2025
Keywords:
Islamic Social Reporting, ISR Index, Shariah Enterprise Theory, Islamic Banking, Bank Aladin Syariah, Social Disclosure
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Abstract
This study aimed to analyze the level of Islamic Social Reporting (ISR) implementation at PT Bank Aladin Syariah Tbk using an ISR index specifically developed for evaluating Sharia-based social disclosure. The analysis was conducted on Bank Aladin’s 2024 Annual Report by assessing six main ISR themes, namely finance and investment, products and services, employees, community, environment, and corporate and Sharia governance. The results showed that Bank Aladin Syariah disclosed approximately 77% of the total 43 ISR items. The themes with the highest level of disclosure were finance & investment and Sharia governance, while the environmental theme had the lowest disclosure.These findings indicated that Bank Aladin Syariah had made efforts to implement Islamic social accountability principles, although improvements were still needed in reporting environmental aspects and community social activities.This study provided empirical contributions in measuring the consistency of Sharia-based social reporting in digital banking institutions in Indonesia and strengthened the application of Shariah Enterprise Theory values in modern accounting practices
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Ahmad, S., Setiawan, R., Muflikhah, I., Jauhari, Y., Uksi, R., & Virginia, W. A. (2025). SOCIAL AND SHARIAH ACCOUNTABILITY IN DIGITAL ISLAMIC BANKING: ISLAMIC SOCIAL REPORTING PRACTICES OF BANK ALADIN SYARIAH. Jurnal Aplikasi Perpajakan, 6(2), 1-17. https://doi.org/10.29303/jap.v6i2.396
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References
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Salsabilah, F. F., & Fitri, R. (2023). Determinant of corporate social responsibility in Islamic banking based on the Islamic social reporting index. Journal of Islamic Accounting and Finance Research, 5(2), 253–272. https://doi.org/10.21580/jiafr.2023.5.2.17597
Setiawan, R., Mauluddi, H. A., Akuntansi, J., & Bandung, P. N. (2021). Analisis Islamic Social Reporting pada Perbankan Syariah di Indonesia Islamic social reporting analysis on sharia banking in Indonesia Dadang Hermawan. Journal of Applied Islamic Economics and Finance, 1(3), 572–585.
Sofyan Mulazid, A. (2023). Finding Customer Satisfaction and Loyalty Factors in Islamic Bank Digital Users. Maliki Islamic Economics Journal (M-IEC Journal), 3(1).
Farida, F., & soraya Dewi, V. (2017). Analisis Pengaruh Penerapan Kinerja Maqasid terhadap Manajemen Risiko pada Perbankan Syariah. CAKRAWALA: Jurnal Studi Islam, XII(2). https://doi.org/https://doi.org/10.31603/cakrawala.v12i2.1858
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Triyuwono, I. (2000). Shariah Enterprise Theory: Rekonstruksi Akuntansi Syariah Berbasis Nilai Tauhid. Lembaga Kajian Islam dan Sosial.
Triyuwono, I. (2012). Akuntansi Syariah: Teori, Filosofi, dan Implementasi. Salemba Empat.
Umiyati, & Danis Baiquni, M. (2018). PADA BANK UMUM SYARIAH DI INDONESIA. Jurnal Akuntansi Dan Keuangan Islam, 6(1), 85–104.
Adisaputra, T. F. (2021). Pengaruh Islamic Social Reporting Terhadap Kinerja Keuangan, Zakat Sebagai Intervening Pada Bank Umum Syariah Di Indonesia. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 6(3), 706. https://doi.org/10.30651/jms.v6i3.7997
Aisyah, N., & Rahmawati, D. (2020). Pengembangan Indeks Islamic Social Reporting pada Perbankan Syariah di Indonesia. Jurnal Akuntansi Dan Keuangan Islam, 5(1), 25–39.
Alam, A. W., Banna, H., & Hassan, M. K. (2022). ESG ACTIVITIES AND BANK EFFICIENCY: ARE ISLAMIC BANKS BETTER? Journal of Islamic Monetary Economics and Finance, 8(1), 65–88. https://doi.org/10.21098/jimf.v8i1.1428
Alif, Y. S., Resvika Fitri, S., Pertiwi, H. P., & Info, A. (2025). IMPLEMENTATION OF ESG (ENVIRONMENTAL, SOCIAL, GOVERNANCE) IN ISLAMIC BANKS: A CRITICAL AND STRATEGIC REVIEW. Indonesian Journal of Islamic Economics, 1(1), 13–25. https://doi.org/XX.XXXXX/ijie.v1i1.1420
Ardana, Y., & Nurmalia, G. (2025a). Determination of Islamic social responsibility disclosure in Indonesian sharia commercial banks. Economics, Finance, and Business Review, 2(1), 32–42. https://doi.org/10.20885/efbr.vol2.iss1.art4
Ardana, Y., & Nurmalia, G. (2025b). Determination of Islamic social responsibility disclosure in Indonesian sharia commercial banks. Economics, Finance, and Business Review, 2(1), 32–42. https://doi.org/10.20885/efbr.vol2.iss1.art4
Ascarya, A., & Sakti, A. (2022). Designing micro-fintech models for Islamic micro financial institutions in Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 15(2), 236–254. https://doi.org/10.1108/IMEFM-05-2020-0233
Faisal, Y., Ratnawati, N., & Sari, E. G. (2021). Profit Islamic Bank from Mudharabah and Musharakah Finance with Islamic Social Responsibility Disclosure. International Journal of Finance & Banking Studies (2147-4486), 10(3), 84–91. https://doi.org/10.20525/ijfbs.v10i3.1329
Hamdani, R., Najamuddin, Y., Haryanto, P. D., & Kholid, N. (2020). A comparative study on CSR disclosure between Indonesian Islamic banks and conventional banks: the application of GRI and ISR indexes. Jurnal Akuntansi Dan Auditing Indonesia, 24(2). https://doi.org/10.20885/jaai.vol24.i
Haniffa, R. (2002). Social Reporting Disclosure: An Islamic Perspective. Indonesian Management & Accounting Research, 1(2), 128–146.
Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic Banks via communication in annual reports. Journal of Business Ethics, 76(1), 97–116. https://doi.org/10.1007/s10551-006-9272-5
Jati, K. W., Agustina, L., Muliasari, I., & Armeliza, D. (2020). Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia. Banks and Bank Systems, 15(2), 47–55. https://doi.org/10.21511/bbs.15(2).2020.05
Efendamara, P. A., Sudarsono, H., Ridha, A., & Perdana, A. (2024). Peppy Ayu Efendamara, et al.: Assessing Financial…. Islamiconomic : Jurnal Ekonomi Islam, 15(2).
Kharisma, I., & Mawardi, I. (2014). IMPLEMENTASI ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PT. BUMI LINGGA PERTIWI DI KABUPATEN GRESIK. JURNAL EKONOMI SYARIAH TEORI DAN TERAPAN, 1(1). https://doi.org/https://doi.org/10.20473/vol1iss20141pp36-52
Krippendorff, K. (2013). Content analysis: An introduction to its methodology. Sage Publications.
Lubis, H., & Mahardika, R. (2022). Tantangan Penerapan ISR pada Bank Umum Syariah di Indonesia. Jurnal Ekonomi Syariah Teori Dan Terapan, 9(2), 121–135.
Mukhibad, H., Rochmatullah, M. R., Warsina, W., Rahmawati, R., & Setiawan, D. (2020). Islamic corporate governance and performance based on maqasid sharia index– study in Indonesia. Jurnal Siasat Bisnis, 24(2), 114–126. https://doi.org/10.20885/jsb.vol24.iss2.art2
Nasution, A. A., Fauzan, M., Syekh, U., Hasan, A., & Padangsidimpuan, A. A. (2023). ISLAMIC SOCIAL REPORTING OF INDONESIA SHARIA BANKS: EMPIRICAL FINDINGS. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 8(3), 423–429. https://doi.org/10.30651/jms.v8i3.20667
Neuendorf, K. A. (2017). The Content Analysis Guidebook. SAGE Publications, Inc. https://doi.org/10.4135/9781071802878
Nurul Fitri Ismayanti, & Nurlailah. (2025). Corporate Social Responsibility Berbasis Islamic Social Reporting Index. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 6(10). https://doi.org/10.47467/elmal.v6i10.9664
Othman, R., Thani, A. M., & Ghani, E. K. (2009). Determinants of Islamic Social Reporting Among Top Shari’a-Approved Companies in Bursa Malaysia Determinants of Islamic Social Reporting Among Top Shariah-Approved Companies in Bursa Malaysia. In © Research Journal of Internatıonal Studıes-Issue (Vol. 12). https://www.researchgate.net/publication/228783690
Rahmawati, D., Badina, T., Rosiana, R., & Fatoni, A. (2022). Pengaruh ukuran perusahaan, profitabilitas, leverage, efisiensi biaya, umur perusahaan dan ukuran dewan pengawas syariah terhadap Islamic social reporting pada perbankan syariah di Indonesia periode 2016-2020. Jurnal Rekoginisi Ekonomi Islam, 1(02), 186–201. https://doi.org/10.34001/jrei.v1i2.322
Rezeki, M., Majid, M., & H. Kassim, S. (2023). The effect of e-service quality on e-loyalty of Islamic banking customers: Does e-satisfaction act as mediator? Jurnal Ekonomi & Keuangan Islam, 9(2), 228–245. https://doi.org/https://doi.org/10.20885/JEKI.vol9.iss2.art6
Riyani, D., & Uswati Dewi, N. H. (2018). The effect of corporate governance, leverage, and liquidity on islamic social reporting (ISR) disclosure in islamic commercial banks in Indonesia. The Indonesian Accounting Review, 8(2), 121–130. https://doi.org/10.14414/tiar.v8i2.1628
Salsabilah, F. F., & Fitri, R. (2023). Determinant of corporate social responsibility in Islamic banking based on the Islamic social reporting index. Journal of Islamic Accounting and Finance Research, 5(2), 253–272. https://doi.org/10.21580/jiafr.2023.5.2.17597
Setiawan, R., Mauluddi, H. A., Akuntansi, J., & Bandung, P. N. (2021). Analisis Islamic Social Reporting pada Perbankan Syariah di Indonesia Islamic social reporting analysis on sharia banking in Indonesia Dadang Hermawan. Journal of Applied Islamic Economics and Finance, 1(3), 572–585.
Sofyan Mulazid, A. (2023). Finding Customer Satisfaction and Loyalty Factors in Islamic Bank Digital Users. Maliki Islamic Economics Journal (M-IEC Journal), 3(1).
Farida, F., & soraya Dewi, V. (2017). Analisis Pengaruh Penerapan Kinerja Maqasid terhadap Manajemen Risiko pada Perbankan Syariah. CAKRAWALA: Jurnal Studi Islam, XII(2). https://doi.org/https://doi.org/10.31603/cakrawala.v12i2.1858
Syafira, N., Soediro, A., Kusumawardani, M., & Ridzki Pratama, A. (2025). Islamic banking performance: the interplay of governance, Islamicity performance, and social disclosure (Vol. 14, Issue 1). https://doi.
Triyuwono, I. (2000). Shariah Enterprise Theory: Rekonstruksi Akuntansi Syariah Berbasis Nilai Tauhid. Lembaga Kajian Islam dan Sosial.
Triyuwono, I. (2012). Akuntansi Syariah: Teori, Filosofi, dan Implementasi. Salemba Empat.
Umiyati, & Danis Baiquni, M. (2018). PADA BANK UMUM SYARIAH DI INDONESIA. Jurnal Akuntansi Dan Keuangan Islam, 6(1), 85–104.