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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER International Journal of Social Science and Business Iqtishoduna: Jurnal Ekonomi Islam BALANCE: Economic, Business, Management and Accounting Journal JIAI (Jurnal Ilmiah Akuntansi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Community Development juremi: jurnal riset ekonomi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ekonomi dan Kewirausahaan West Science West Science Accounting and Finance Jurnal Pengabdian Masyarakat Manage International Journal of Education Management and Religion
Gardina Aulin Nuha
Departement Of Management, Faculty Of Economics, Universitas Muhammadiyah Jember
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Public Health Social Sciences Other

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Zakat, Islamic Corporate Social Responsibility And The Implementation Of Sharia Good Governance On The Reputation Of Sharia Commercial Banks Riyanto Setiawan Suharsono; Ibna Kamelia Fiel Afroh; Gardina Aulin Nuha; Muhammad Firman Febriansyah
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.1162

Abstract

This study examines the influence of Zakat, Islamic Corporate Social Responsibility (ICSR), and Sharia Good Governance (GGBS) on the reputation of Sharia Commercial Banks in Indonesia. Reputation plays a central role in shaping public trust and strengthening the institutional credibility of Islamic financial institutions, particularly as the industry continues to expand in alignment with national and global Islamic finance agendas. Using a quantitative approach, this research analysed secondary data obtained from annual reports of Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2019–2023 period. Multiple linear regression was employed to measure both the individual and simultaneous effects of the three independent variables on bank reputation. The findings reveal that zakat exerts a significant positive effect on reputation, demonstrating its strategic role as both a religious obligation and an instrument of socio-economic empowerment. Zakat distribution functions as a credible signal that reinforces stakeholder trust and enhances institutional legitimacy. Conversely, ICSR does not show a significant effect on reputation, indicating that current CSR disclosures may not yet be perceived as strong value drivers by the public or may lack strategic visibility. Meanwhile, Sharia Good Governance (GGBS) demonstrates a significant positive influence, affirming the importance of transparency, accountability, compliance, and ethical governance in shaping the reputation of Islamic banks. Overall, the study highlights the need for Islamic banks to strengthen governance mechanisms and optimise zakat management to reinforce public confidence. It also suggests that ICSR practices require greater strategic alignment and communication to meaningfully contribute to institutional reputation.
Co-Authors Adelia Aji Cahyandari Afroh, Ibna Kamilia Fiel Ahmad Syahfrudin Zulkarnaeni Alwan Sri Kustono Amalia Virgi Effendy Ari Sita Nastiti Ayuk Firdawati Chintya Nur Isnaini S Desy Rustiyanti Desy Rustiyanti Rahayu DWI CAHYONO Juli Rima Afiani Juli Rima Afiani Moh. Halim Muhammad Fathorossi Muhammad Firman Febriansyah Muhammad Ghozi Falih Afifi Falih Nindi Nadia Yurisma Norita Citra Yuliarti, Norita Citra Putri Gusti Aulia Resti Utami Riyanto Setiawan Suharsono Susbiyani, Arik Wahyu Eko Setianingsih Yuli Nartati Yulinartati Yulinartati Yusuf Permadi