Aug 2026· Jurnal akuntansi dan keuangan Islam· Vol 14, pp. 193-211· 0 citations· 27 references
Abstract
This study aims to examine the extent to which Islamic Social Reporting (ISR) and Sustainability Performance (SP) influence the financial performance of sharia-based banks. The methodology is quantitative, employing a causal-associative approach. The panel data consist of 13 Sharia Commercial Banks observed over the 2021–2024 period, resulting in a total of 52 observations. The analysis was carried out using panel data regression with Common Effect Model specifications using the EViews application. The ISR variable was quantified using a 48-item disclosure index, while SP was measured through Weighted Content Analysis on 58 Global Reporting Initiative (GRI) indicators relevant to the banking sector. The results of the analysis show that ISR and SP have a significant positive influence on the financial performance of Islamic banks. These findings imply that improving the quality of Islamic value-based social responsibility disclosure and sustainability reporting contributes significantly to the profitability growth of Islamic financial institutions.
Despite the rapid growth of Islamic banking, the effectiveness of Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) in improving financial performance remains inconclusive. This research aims to examine the influence of ICG and ISR on the financial performance of Islamic Commercial Banks (ICBs) in I...
M. Munira, M. H. M. Shafiai· International Journal of App...· 0 citations
Main Purpose - This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on investment decisions, focusing on companies listed in the Jakarta Islamic Index (JII).
Method - This study uses secondary data obtained from annual reports and corporate sustainability reports for 2019-2024...
S. Khotijah, Siti Rokhaniyah, Voni Marcelina et al.· Jurnal Proaksi· 0 citations
The gap between Indonesia’s zakat potential and actual collection underscores the need for greater public trust through enhanced governance. This study addresses the increasing demand for accountability and transparency in zakat management, which highlights the importance of reliable financial information in maintainin...
Jasman Jasman, Alex Winarno, M. Fakhri· MARGINAL JOURNAL OF MANAGEME...· 0 citations
Banks can contribute to mitigating the evolving climate risks by financing activities that are free from negative effects on the environment. This financing, or green financing, may enhance the bank’s image and lead to increased financial performance of Islamic and conventional banks. The main objective of this study w...
M. Elshqirat· Journal of Accounting and Fi...· 0 citations
Introduction: This study examines the effect of financial performance, proxied by Return on Assets (ROA), on Sustainability Report disclosure among companies listed in the ESG Star Index. Increasing concerns regarding sustainable business practices have encouraged companies to disclose economic, social, and environment...
F. Sari, Muzayyanah Muzayyanah, Muhamad Dzulfikri· JURNAL MANEKSI· 0 citations
Purpose: This study aims to empirically evaluate the influence of green banking practices and sharia compliance on Islamic Bank Value, as proxied by the Maqhasid Sharia Index (MSI), as well as to examine the moderating role of sharia compliance in influencing that relationship within Indonesia's Islamic commercial bank...
Nugroho Heri Pramono, E. Prasetya, Desma Zadmi Nadia Putri· JESI (Jurnal Ekonomi Syariah...· 0 citations
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