| Abstrak/Abstract |
This research aims to analyze the level of social justice disclosure by Islamic banks in Indonesia. The samples of this research consist of 11 Islamic banks and the data is gathered from their financial reports. A content analysis approach is used to assess the 6 themes of social justice disclosure (adherence to sharia, funding for social projects, schemes and financial inclusion of the poor and disadvantaged group, contribution for society, social function of baitul mal, and qard hasan) in the annual reports. The analysis reveals that overall, the level of social justice disclosure by the Islamic bank increased from 2014 to 2016. The theme of contribution for society has the highest level of disclosure i.e.73.46%, whereas the theme of qard hasan has the lowest level of disclosure namely, 0.18%. On the other hand, there are 4 banks that have above average level of social justice disclosure with average value of 148 sentences of disclosure. Therefore, this study finds that Indonesian Islamic banks are less able to explain their role on poverty alleviation or improving social justice in society.
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