Putri, Ainun and Yusnaini, Yusnaini and Soediro, Achmad and Oktarini, Oktarini (2023) The Effect of Islamic Social Report on Banking Performance Based on Maqasid Index in Indonesian Sharia Commercial Banks. The Effect of Islamic Social Report on Banking Performance Based on Maqasid Index in Indonesian Sharia Commercial Banks. pp. 925-938. ISSN 978-979-587-937-4 (Unpublished)
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Abstract
Purpose - Identify the influence of social responsibility with Islamic Social Report on Banking Performance using the Maqashid Syariah approach. Design/methodology/approach - This research was conducted with a quantitative approach. The data used are secondary data. The data analysis technique used is panel data regression analysis. The techniques used to collect data are documentation and literature study. Findings - Islamic Social Report has a significant positive effect on bank performance with the Maqashid Index on Islamic Commercial Banks in 2014-2018. Limitation – This study uses a research period of 5 years and examines the objects of Islamic banking that only exist in Indonesia. The calculation of Maqashid sharia uses the maqashid index according to Abu Zahra's view. Contribution - This research can see the compliance of sharia banking in Indonesia by looking at the results of the maqashid index so that the public and interested parties can find out which Islamic Commercial Banks have the highest to lowest index scores. In addition, this study can also see that Islamic Commercial Banks are the most transparent in disclosing their social responsibility reports. This study shows the relationship of Islamic Social Report to maqashid syariah. Keywords: Islamic Social Report, Shari’ah Maqashid
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF1-6182 Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG1501-3550 Banking |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | mr soediro achmad |
| Date Deposited: | 28 Feb 2023 07:51 |
| Last Modified: | 28 Feb 2023 07:51 |
| URI: | http://repository.unsri.ac.id/id/eprint/87162 |
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