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All Journal International Journal of Evaluation and Research in Education (IJERE) AL-FIKR: Jurnal Pendidikan Islam Share: Jurnal Ekonomi dan Keuangan Islam Muadalah : Jurnal Hukum Khazanah Theologia At-Thariqah Jurnal Ekonomi Journal of Islamic Economics and Philanthropy
St. Umrah
IAIN Sorong
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Factors Influencing Islamic Social Reporting in Indonesian Sharia Banking Compliance Fatima Az-Zahra Wairooy; St. Umrah; Zaimudin Al-Mahdi Mokan
Journal of Islamic Economics and Philanthropy Vol. 6 No. 4 (2024): May
Publisher : Universitas Darussalam Gontor

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Abstract

The rapid development of Islamic banks certainly urges researchers to reveal secrets, especially those relating to financial performance (FP), governance, and disclosures from companies or institutions, whether they are in accordance with halal standards or vice versa. This research aims to assess the suitability of halal standards. in the sharia banking industry sector, apart from that, in principle, when a bank has a high value of non-halal income, it can be predicted that the bank will still have high interest-based debt, and vice versa, All Syrian Commercial Banks registered with the OJK in 2014-2021 constitute the research population. 96 samples were collected from 12 BUS using purposive sampling. The findings show that the indicator of Halal Life Style, namely Non-Halal Income (X1), has no effect on ISR disclosure, while the Sharia Financial Performance indicator consisting of FDR (X3), CAR (X4), and DER (X5) has no effect on ISR disclosure (Y), while ROA (X2) influences ISR disclosure (Y). The result of this research show that companies in the halal industrial sector, especially Sharia Commercial Banks in Indonesia, are still lacking in paying attention to and minimizing non-halal income as well as other indicators such as FDR, CAR, and DER.
Co-Authors Agus Yudiawan Bunyamin Bunyamin Dini Aulia Aras Dirwan Dirwan Fatima Az-zahra Wairooy Hamzah Khaeriyah Hasbi Siddik Hasbullah Hasbullah Husni Kamaludin Karfin Karfin Marlini Bante Mila Kumalasari Muhammad Rusdi Rasyid Nihayatun Nuama Rasiti Rasiti Sukman Sukman Tike Putri Nofiyanti Zaimudin Al-Mahdi Mokan