Electronic Resource

Praktik Pengungkapan Pada Bank Syariah Di Indonesia : Studi Kasus Bsm

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Background – Having survived the 1998 crisis in addition to DSN MUI’s fatwa on
the prohibition of bank interest, religious image, and profit-sharing principle, are
the main legitimacy of Islamic banks in Indonesia. However, the public does not
have full confidence in the legitimacy of the Islamic banks. It is marked by many
criticisms addressed to the Islamic bank products which are deemed as mere
replicating conventional bank products with only different names, thus their
contributions to society are questionable. The internal fraud in Islamic banks
further raises public questions about their legitimacy.
Objective – This study analyzes the disclosure practice in Bank Syariah Mandiri
(BSM) and its relation to its legitimacy as an Islamic Bank.
Research Method – This study employs the content analysis method by analyzing
variables in the annual reports released to the public.
Findings – The results show that despite many undisclosed variables by BSM in its
annual reports, BSM is still quite legitimate as an Islamic bank

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Availability

Detail Information

Series Title

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Call Number

REF 332.1 ADI p

Publisher

Bogor : IAI Tazia., 2021

Collation

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Language

Indonesia

ISBN/ISSN

17110034

Classification

332.1

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Islamic Bank
Annual Report
Legitimacy

Specific Detail Info

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Statement of Responsibility

Rizki Fathoni Adianto

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