Systematic Literature Review atas Penerapam Islamic Social Reporting (ISR) pada Lembaga Keuangan Syariah di Indonesia
DOI:
https://doi.org/10.63822/8k70cx10Keywords:
Islamic Social Reporting (ISR), Maqashid Shariah, AAOIFI, Islamic Financial Institutions, Systematic Literature ReviewAbstract
Perkembangan lembaga keuangan syariah di Indonesia menuntut adanya sistem pelaporan yang tidak hanya menyoroti kinerja keuangan, tetapi juga tanggung jawab sosial berdasarkan nilai-nilai Islam. Islamic Social Reporting (ISR) hadir sebagai bentuk pelaporan sosial berlandaskan prinsip syariah dan konsep maqashid syariah, yang menyeimbangkan aspek ekonomi dan kesejahteraan umat. Penelitian ini bertujuan mengidentifikasi dan mengevaluasi penerapan ISR pada lembaga keuangan syariah di Indonesia melalui pendekatan Systematic Literature Review (SLR). Artikel ilmiah yang dianalisis diperoleh dari basis data Scopus, Google Scholar, dan Emerald Insight periode 2014–2025, dengan proses seleksi menggunakan pedoman PRISMA melalui tahapan identification, screening, eligibility, dan inclusion. Hasil kajian menunjukkan bahwa penerapan ISR dipengaruhi oleh kesadaran manajemen terhadap nilai-nilai syariah, dukungan regulasi dari OJK dan DSN-MUI, serta kesiapan sistem pelaporan internal. ISR terbukti berkontribusi dalam meningkatkan reputasi, transparansi, dan kepercayaan publik terhadap lembaga keuangan syariah, meskipun masih terdapat kendala pada aspek standarisasi dan konsistensi pengukuran kinerja sosial. Oleh karena itu, harmonisasi antara pedoman AAOIFI dan regulasi nasional diperlukan guna mewujudkan sistem pelaporan sosial syariah yang komprehensif, terukur, dan berkelanjutan.
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