ANALISIS PERBANDINGAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) ANTARA BANK UMUM SYARIAH DENGAN UNIT USAHA SYARIAH
Mukhti, Eriko Chiesa · Universitas Islam 45 / UM Indonesia
This research aims to analyze the comparison of Islamic Social Reporting (ISR) disclosure between Islamic Commercial Banks (ICB) and Sharia Business Units (SBU). The study employs a quantitative descriptive method with a sample of 7 Islamic Commercial Banks and 8 Sharia Business Units during the period of 2018-2022. The results indicate the dominance of the …