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All Journal Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Muhammad Irsyad Amar Dzaki
Universitas Muhammadiyah Cirebon
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Islamic Social Responsibility (Isr) dan Sharia Compliance terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Tahun 2021–2025 Muhammad Irsyad Amar Dzaki; Mohammad Taufik Aziz; Surono
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 3 (2026): Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i3.8064

Abstract

This study aims to analyze the effects of Islamic Social Responsibility (ISR) and Sharia Compliance on the financial performance of Islamic Commercial Banks in Indonesia, proxied by Return on Assets (ROA), during the 2021–2025 period. This study employs a quantitative approach with an explanatory research design using secondary data obtained from annual reports, financial statements, and sustainability reports. The sample was selected using purposive sampling, resulting in 11 Islamic Commercial Banks with 55 observations. The data were analyzed using panel data regression with the Fixed Effect Model (FEM) and robust standard errors. Sharia Compliance was measured using the Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR), and Zakat Performance Ratio (ZPR). The results indicate that ISR has no significant effect on ROA. Similarly, IsIR and ZPR have no significant effects, whereas PSR has a positive and significant effect on ROA. Simultaneously, ISR and Sharia Compliance significantly affect the financial performance of Islamic Commercial Banks. The model explains 76.39% of the variation in ROA, while the remaining variation is attributable to factors outside the model. These findings highlight profit-sharing financing as the dimension of Sharia compliance most strongly associated with improved financial performance among Islamic Commercial Banks in Indonesia.
Co-Authors Aziz, M. Taufik Surono