Corporate social responsibility disclosure based on Shariah enterprise theory

This study aims to determine the information disclosed by Islamic banks in their corporate social responsibility reports and identify the suitability of information regarding corporate social responsibility (CSR) with the concepts and characteristics of CSR disclosure based on Shariah enterprise theory (SET). This research is qualitative research with a phenomenological approach. The object of this research is PT Bank Muamalat Indonesia. The results showed that the disclosure of CSR conducted by Bank Muamalat included SET disclosure items. The level of disclosure of CSR obtains an average of 81%. This shows that Bank Muamalat Indonesia has revealed its social responsibility as very informative.