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All Journal El Dinar The Indonesian Accounting Review Sains: Jurnal Manajemen dan Bisnis Journal of Accounting and Investment Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Jurnal Sinar Manajemen Agregat: Jurnal Ekonomi dan Bisnis Bisma: Jurnal Bisnis dan Manajemen JURNAL MAKRO MANAJEMEN Jurnal Penelitian IPTEKS JURNAL MANAJEMEN DAN BISNIS INDONESIA Majalah Ilmiah Warta Dharmawangsa JIAI (Jurnal Ilmiah Akuntansi Indonesia) Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Bisnis BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Simki Economic Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Dynamic Management Journal Improvement: Jurnal Manajemen dan Bisnis Jurnal Ekonomi dan Bisnis GROWTH (JEBG) JKMP (Jurnal Kebijakan dan Manajemen Publik) Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Mahasiswa Entrepreneur Jurnal Pengabdian Nasional (JPN) Indonesia Manajemen : Jurnal Ekonomi Ektasi : Jurnal Ekonomi, Akutansi dan Organisasi Ulil Albab Jurnal Pengabdian Masyarakat Manage Jurnal Ilmiah Manajemen Dan Kewirausahaan
Achmad Hasan Hafidzi
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : El Dinar

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ENHANCING ISLAMIC SOCIAL REPORTING: THE INTERPLAY OF PROFITABILITY AND SHARIA SUPERVISORY BOARD EFFECTIVENESS Afroh, Ibna Kamilia Fiel; Hafidzi, Achmad Hasan; Yuliarti, Norita Citra; Rachmawati, Lia; Widyani, Inneke Putri; Wijayantini, Bayu
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 1 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v1i1.29381

Abstract

This study aims to explore the interrelationship between profitability and the effectiveness of Sharia Supervisory Board (SSB) size in enhancing Islamic Social Reporting (ISR). The research focuses on companies listed on the Sharia Stock Index. Employing Path Analysis and the Robust Sobel Test for data analysis, the study reveals that the size of the Sharia Supervisory Board significantly impacts both ISR and profitability. Additionally, profitability plays a crucial role in influencing ISR, with the size of the SSB indirectly affecting ISR through its mediation of profitability. The findings offer valuable insights for managers of Sharia-compliant firms, highlighting key variables that influence corporate social responsibility (CSR) initiatives within these organizations. Consequently, Sharia companies can better determine the critical components for reporting. The study points out the importance for company management to devise strategies that not only focus on enhancing profitability but also ensure that such profitability is leveraged to support CSR activities. This approach fosters a synergistic relationship between financial performance and social responsibility, promoting sustainable business practices aligned with Sharia principles.
Co-Authors Achmad Taufik Adha, Risky Nur Adhila Dyah Nirmala Adrian Willy Prata Afroh , Ibna Kamilia Fiel Afroh, Ibna Kamilia Fiel Ahmad Izzuddin Ainun Ajizah Alarni, Khalifah Hikmah Ali Wafa Amaliya, Yeni Andaru Setiawan Avicenna Andrea Meita Gustina Anggraheni, Dyah Ajeng Anugrah, Sella Nanda Azhad, M. Naely Bayu Wijayantini, Bayu Berri, Mohammad Miftahul Della Vera Andiny Dinda Puspa Sari Diwan Sakharia Dwi Budi Santoso Ega Afri Wulandari Fera Syah Putri Ferdiansyah, Moch Farhan Feti Fatimah Feti Fatimah Fiel Afroh, Ibna Kamilia Firdaus, Dea Yuniar Fitriya, Elok Halimi, Nafisah Ibna Kamilia Fiel Afroh Ida Ayu Putu Sri Widnyani Indriani, Nisa Ira Puspitadewi S Ira Puspitadewi Samsuryaningrum Izzudin, Ahmad Khoiruzzaki, Kiky Kinanti, Laksita Arum Lia Rachmawati Lutfillah, Vina M. Naely Azhad Maheni Ika Sari Megayani, Nurhayati Melia Feralda Mochamad Tri Aditya Moh. Halim Munawaroh, Mayda Madinatul Natasha, Juwita Nur Nesca Aurelia Nita Herlina Nita Herlina, Nita Norita Citra Yuliarti, Norita Citra Nursaidah Nursaidah Nursaidah Nursaidah, Nursaidah Nursaidah, Nursaidah Nurul Qomariah Paramahadani, Fauzi Paramu , Hadi Pradista, Dyah Alfiani Pramesti, Cindy Pratiwi, Nandika Gema Priatmaja, Cantika Rahmadhantri Puspitadewi, Ira Putri, Ghinadya Canceriani Putri, Risma Nur Ariyana Rahayu, Jekti Rendy Mirwan Aspirandi Retno Endah Supeni Retno Endah Supeni Risky Nur Adha Ritna Wahyu Satriyani Rizqy, M. Mahfud Safa Natasha Aurellya Salehuddin, Salehuddin Samsuryaningrum, Ira Puspitadewi Samsuryaningrum, Samsuryaningrum Sani, Muhammad Mahrus Satoto, Eko Budi Siti Rohma Tilla Siti Rohma Tilla Suharto, Akhmad sulfiana, Icha Tatit Diansari Reskiputri, Tatit Diansari Tiatit Diansari Reskiputri Tilla, Siti Rohma Trias Setyowati Trias Setyowati, Trias Ulfi Zahruna Umamy, Septy Holisa Utami , Elok Sri Vina Lutfillah Wahyu Eko Setianingsih Wahyu Eko Setianingsih Wardatun, Vita Wibowo, Yohanes Gunawan Wibowo, Yohanes Gunawan Widyani, Inneke Putri Wilaga, Brian Ady Winahyu, Pawestri Wulandari, Vina Yuliantika Yoga Fajar Saputra Yohanes Gunawan Wibowo Yuliarti , Norita Citra Yusron Rozzaid Zulkarnaeni, Achmad Syahfrudin