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All Journal Al-Ahkam Applied Information System and Management KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Journal of Islamic Accounting and Finance Research JAKED Jurnal Akuntansi, Audit dan Aset (AAA) The Community Engagement Journal Journal of International Conference Proceedings
Pangayow, Bill J.C
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Role of Law in the Implementation of Islamic Social Reporting: A Case Study of Islamic Banking in Asia Warno, Warno; Achmad, Tarmizi; Harto, Puji; Pangayow, Bill
Al-Ahkam Vol. 35 No. 2 (2025): October
Publisher : Faculty of Sharia and Law, Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ahkam.2025.35.2.27677

Abstract

This study aims to analyze the influence of government regulation on the implementation of Islamic Social Reporting (ISR) in Islamic banking across five countries: Indonesia, Malaysia, Kuwait, the United Arab Emirates, and Bahrain. ISR is a form of sustainability reporting based on Sharia principles, covering six main dimensions: responsibility to fund providers, employees, society, the environment, products, and compliance with regulations. This study employs a qualitative approach using content analysis of annual and sustainability reports of Islamic banks from 2014 to 2023. The findings show that regulations such as POJK No. 51/2017 in Indonesia, the Islamic Financial Services Act (IFSA) 2013 and ESG Guidelines in Malaysia, sustainability policies from the Central Bank of Kuwait, the Securities and Commodities Authority (SCA) guidelines in the United Arab Emirates, and reporting standards from the Central Bank of Bahrain have contributed to improvements in ISR practices, both in terms of formal compliance and the substance of the content. However, most reporting remains administrative in nature and does not fully reflect the values of maqāṣid al-sharī’a. Therefore, this study recommends strengthening regulations that not only mandate reporting but also emphasize quality, depth, and the integration of Islamic values into sustainability practices in Islamic banking to achieve meaningful social and environmental.
Co-Authors Aaron M. A. Simanjuntak Abimanyu, Anggito Adolf Z. D. Siahay Agung Irjayanto Hasanudin Agustinus Salle Agustinus Salle, Agustinus Ahmad Rosyid Alberth D. Rupang Anthonius H. Citra Wijaya Aryani, Alvita Tyas Dwi Asmuruf, Frans Augusthinus Bleskadit, Novalia Bleskadit, Novalia H. Bleskadit, Novalia Herlina Bowaire, Anike N Choirul Huda Derwin Juan Sagrim Dewi Rasmi Dolfinus Yufu Bouway Endang Pujiastuty Nainggolan Estepanus Lolo Kassa Hastutie Noor Andriati Helmin Rumbiak, Helmin Herwening Sindu Lestari Hesty Theresia Salle Imbiri, Jefri Inriyanti Assa Iswahyudi Iswahyudi Jamhari Jamhari Kawulur, Hanna S Kurniawan Patma L, Lynda Mamoribo, Sherly N Maria Cristine Andiko Marisa Setiawati Muhamad Meinarni Asnawi, Meinarni Muhammad Rizky Pratama Mushrifah, Mega Pairingan, Agustina Pariaribo, Konstantina M Paru, Sara Marlyn Paulus K. Allo Layuk Prasetyo Arjuna, Bucek Jalu Prihatining Tyas Dwi Puji Harto Ramandey, Sherly Randa Layuk, Selvi Yanti Ratnasariani, Widyawati Ratno Agriyanto Rudiawie Larasati Sandi Rendy Tumundo Siahay, Adolf ZD Simanjuntak, Lamria Siti Rofingatun Slamet Haryono Syaikhul Falah Sylvia Christina Daat Tangko, Irmawati Tania Ivanna A. Tanto Tarmizi Achmad Tirsa Rante Tuturop, Katarina L Umbora, Edwin Warno Warno Wonar, Klara Yohanes Baptista Tupen Ebang Yohanes Cores Seralurin Yufuai, Agustina Yuli Kurniawati