Yusrizal
Universitas Islam Negeri Sumatera Utara, Medan, Indonesia

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Implementasi ESG dan Efisiensi Operasional dalam Perbankan Syariah: Bukti dari Bank Syariah Indonesia Anggi Luthfiah Pane; Yusrizal; Nuralila
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 15 No 2 (2026): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/yb0het75

Abstract

Indonesia's Islamic banking industry has increasingly adopted Environmental, Social, and Governance (ESG) principles, raising questions about their relationship with operational efficiency. Yet, this relationship remains underexplored, particularly when ESG is interpreted through the objectives of Islamic law (maqasid al-shari'ah). Drawing on a qualitative case study of PT Bank Syariah Indonesia Tbk (BSI), we examine ESG practices and their association with operational performance. The findings show that ESG implementation coincided with a decline in the Operating Expenses to Operating Income (BOPO) ratio from 80.48% in 2021 to 69.93% in 2024, before rising moderately to 71.57% in 2025 amid substantial investment in digital transformation and sustainability infrastructure. While the study does not infer direct causality, the findings suggest that ESG may support cost discipline, risk management, institutional resilience, and competitiveness. Aligning ESG with maqasid al-shari'ah may therefore strengthen the efficiency, accountability, and sustainability of Islamic banking.
Pengaruh Islamic Work Ethic Dan Ethical Leadership Terhadap Peningkatan Kinerja Pegawai Lazismu Sumatera Utara Riska Veronika; Yusrizal; Tri Indah Fadhila Rahma
JURNAL MANAJEMEN PENDIDIKAN Vol. 14 No. 01 (2026): Jurnal Manajemen Pendidikan (SI)
Publisher : Universitas Pakuan

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Abstract

THE INFLUENCE OF ISLAMIC WORK ETHIC AND ETHICAL LEADERSHIP ON IMPROVING THE PERFORMANCE OF LAZISMU EMPLOYEES NORTH SUMATRA This study aims to investigate the relationship between Islamic work ethics and ethical leadership with the goal of discovering any synergistic impacts on organisational performance. The study's premise is that moral and religiously grounded leadership principles, as well as the application of ethical standards, can improve the performance of an organization's human resource department. Multiple linear regression analysis was the quantitative tool of choice for the researchers in this investigation. Questionnaires were distributed to the research facility's staff. Instrumental testing made use of validity and reliability tests, while classical assumption testing included heteroscedasticity and multicollinearity. Our hypothesis testing was conducted in SPSS version 27, where the t-test, F-test, and coefficient of determination (R³) were employed. The study's results indicate that partially Islamic work ethics have a positive impact on employee performance, as seen by a computed t-value of 5.411 > 2.036 and a significance level of 0.000 < 0.05. The computed t value of 2.798 > 2.036 and a significance level of 0.009 < 0.05 show that the Ethical Leadership variable has a positive and significant impact on Employee Performance. A computed F value of 49.991 (higher than 3.295) and a significance level of 0.000 (lower than 0.05) suggest that both variables have a substantial effect on Employee Performance. The R2 value of 0.563 indicates that these two factors account for 56.3% of the variation in worker output. This study's findings support the idea that ethical leadership and Islamic principles in the workplace can increase output. Therefore, it is imperative that companies prioritise Islamically-based leadership practices and actively seek to cultivate an Islamic work culture.