Qualitative Approach to Build the Concept of Social Responsibility Disclosures Based on Shari’ah Enterprise Theory

This research aims to develop the concept and characteristics of social responsibility disclosure and items for the social responsibility disclosure of Islamic banks. This research was conducted based on the critical paradigm by using Habermas's Theory of Communication Action in understanding social reality. Habermas's Communication Theory of Action that is used extended with spirituality. This study also use Shari'ah Enterprise Theory to analyze and to produce the concept of social responsibility disclosure for Islamic banks. This research uses a qualitative approach in gathering and analyzing data. Analysis conducted on the annual reports of three Islamic banks in Indonesia, Bank Mega Syariah, Bank Syariah Mandiri and Bank Muamalat Indonesia. In addition the analysis was also conducted based on the results of interviews with stakeholders, including direct and indirect stakeholders.As a result of the analysis of the interests of stakeholders, the study found spiritual values. These values are sharing, rahmatan lil alamin and maslaha. These values are used as a guide in developing items of social responsibility disclosure. Further a concept of social responsibility disclosure is derived based on the Shari'ah Enterprise Theory. This research ultimately propose a form of social responsibility disclosure for Islamic banks that show efforts to meet the vertical accountability to God, and horizontal accountability to the people and the environment, considering the material and spiritual needs of stakeholders and disclose information both qualitatively and quantitatively