FRAMING KOMUNIKASI KORPORAT DAN AKUNTABILITAS FILANTROPI ISLAM: ANALISIS KONTEN LAPORAN KEBERLANJUTAN PT. BANK SYARIAH INDONESIA TBK

Abstract

Sustainability reports from Sharia financial institutions are generally evaluated solely through a quantitative lens, thereby overlooking the role of textual narratives as strategic corporate communication instruments. This study aims to analyze the framing strategies regarding corporate communication messages and Islamic philanthropy accountability within the 2024 Sustainability Report of PT Bank Syariah Indonesia Tbk. (BSI). Employing a descriptive qualitative approach and the Zhongdang Pan and Kosicki framing analysis model, the study integrates perspectives from Islamic broadcasting communication, Sharia finance, and strategic management. The findings reveal that, thematically, BSI constructs its social programs by synthesizing pillars of economic and spiritual well-being, aligning with *Maqashid Sharia* (the objectives of Sharia) principles. At the script level, the inclusion of program success indicators demonstrates a commitment to transparency and Good Corporate Governance (GCG). Furthermore, rhetorical analysis identifies the recurring use of *muamalah* (Islamic socio-economic) terminology—such as *Maqashid*, *Kemaslahatan* (public interest/well-being), and *Amanah* (trust)—as a form of impression management. In conclusion, the narrative of Islamic philanthropy within the report is deliberately constructed as a form of financial *dakwah* (advocacy/preaching) rhetoric designed to reinforce the corporation's Islamic identity, establish competitive advantage, and mitigate reputational risk among stakeholders