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All Journal Ahkam: Jurnal Ilmu Syariah Signifikan : Jurnal Ilmu Ekonomi ETIKONOMI JURNAL ECONOMIA Jurnal Keuangan dan Perbankan Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan At-Taradhi: Jurnal Studi Ekonomi QIJIS (Qudus International Journal Of Islamic Studies) YUDISIA : Jurnal Pemikiran Hukum dan Hukum Islam Jurnal Cita Hukum Jurnal Ilmiah Ekonomi Islam Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ilmiah Wahana Akuntansi Jurnal Ekonomi & Keuangan Islam JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SYIRKAH ALQALAM Jurnal Hukum Ekonomi Syariah Misykat: Jurnal Ilmu-ilmu Al-QurÆan, Hadist, Syariah dan Tarbiyah Jurnal Hukum Ekonomi Syariah MALIA: Journal of Islamic Banking and Finance JES (Jurnal Ekonomi Syariah El-Qist : Journal of Islamic Economics and Business (JIEB) JOURNAL of LEGAL RESEARCH AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Al-MIKRAJ: Jurnal studi Islam dan Humaniora EKONOMIKA SYARIAH : Journal of Economic Studies HUKUM EKONOMI ISLAM Al-Infaq : Jurnal Ekonomi Islam Mizan: Journal of Islamic Law

Muhamad Nadratuzzaman Hosen

UIN Syarif Hidayatullah Jakarta

Author-ID : 2907519

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Tinjauan akad murabahah li al-amr bi ashira Muhammad Nadratuzzaman Hosen
Ijtihad : Jurnal Wacana Hukum Islam dan Kemanusiaan Vol 12, No 2 (2012)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijtihad.v12i2.165-178

This article aim to examine the term of murabah}a li al-amr bi ashira (MLAB) is not widely known by practitioners and observers of Islamic economics. MLAB is a term of contemporary fikih that is different from classical murabah}a, the difference is not located at the level of the concept, but lies in the procedures performed. The most fundamental difference between murabah}a and MLAB is located on the parties to a contract; in MLAB parties directly involved are the sellers, banks and customers as a buyer, while the murabah}a parties involved only the seller and buyer. In addition, there is necessity in carrying out the promise of MLAB (wa’ad al-mulzim) the sale and purchase of a promise by the bank and the customer. The method of this article is to review the opinion of Islamic scholars in many books and articles, meanwhile the aim of this article is to explain the controversial behind of two contracts such as murabah}a, and murabah}a li al-amr bi ashira in the implementation of Islamic Finance and Islamic Banks.

Strengthening the Function of BAZNAS as Zakat Regulator: Legal Draft Proposal and Its Public Perceptions Muhammad Nadratuzzaman Hosen; Abdul Wahab; Diah Larasati; Nur Hidayah; Tira Mutiara
Jurnal Cita Hukum Vol 10, No 1 (2022)
Publisher : Fakultas Syariah dan Hukum, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jch.v10i1.24448

Zakat management in Indonesia is historically developed in civil society. In Law Number 38 of 2011, the state recognizes two official institutions in managing Zakat. While in Law Number 23 of 2011, zakat management is in BAZNAS, an institution formed by the government. There is an unequal position where LAZ is subordinated to BAZNAS. This can be seen in the task of LAZ, which is in charge of assisting BAZNAS in the management of national Zakat. The method used in this research is the descriptive statistical analysis method by distributing questionnaires. This study looks at the perception or views of the community if BAZNAS is the only authority in making arrangements for Zakat. As a result, BAZNAS has not become the only institution that the public can trust in managing national Zakat. People are accustomed to paying Zakat directly to mustahik or amil in the villages, such as paying Zakat to kyai. Distribution and distribution are not yet optimal, so the community prefers to give it themselves. Today's regulation of LAZ was adopted by the Ministry of Religion so that the relationship between BAZNAS and LAZ does not unite, which considers each other to be competitive. The proposal related to strengthening the regulation and management of Zakat by BAZNAS by only opening one coordination door has not been approved by the community because it is considered that the presence of BAZNAS will eliminate LAZ.Keywords: Public Perception, BAZNAS, LAZPenguatan Fungsi BAZNAS Sebagai Regulator Zakat: Usulan RUU dan Persepsi PublikAbstrakPengelolaan Zakat di Indonesia berdasarkan sejarah berkembang di masyarakat sipil. Dalam UU Nomor 38 tahun 2011, negara mengakui adanya dua lembaga yang resmi dalam melakukan pengelolaan zakat. Sementara di UU Nomor 23 tahun 2011, pengelolaan zakat berada di BAZNAS yang merupakan lembaga bentukan pemerintah sehingga adanya kedudukan yang tidak seimbang, dimana LAZ menjadi subordinasi BAZNAS. Hal ini terlihat pada tugas LAZ yang bertugas untuk mebantu BAZNAS dalam pengelolaan zakat nasional. Penelitian ini melihat bagaimana persepsi atau pandangan masyarakat, apabila BAZNAS menjadi satu-satunya otoritas dalam melakukan pengaturan tentang zakat. Metode yang digunakan penelitian ini ialah metode analisis statistik deskriptif dengan penyebaran kuesioner. Hasilnya, BAZNAS belum menjadi satu-satunya lembaga yang dapat dipercaya masyarakat dalam melakukan pengelolaan zakat nasional. Masyarakat terbiasa dengan membayar zakat secara langsung kepada mustahik atau amil di kampung-kampung seperti membayar zakat kepada kyai. Distribusi dan penyaluran yang belum optimal, maka masyarakat lebih memilih sendiri untuk memberikan. Aturan hari ini LAZ dianggap oleh Kemenag, sehingga hubungan BAZNAS da LAZ tidak menyatu yang menganggap saling bersaing. Usulan terkait dengan penguatan regulasi dan pengelolaan zakat oleh BAZNAS dengan hanya membuka satu pintu koordinasi belum disetujui masyarakat, karena dianggap kehadiran BAZNAS akan meniadakan LAZ.Kata Kunci: Persepsi Masyarakat; BAZNAS; LAZ Усиление функции BAZNAS как регулятора закята: Правовой проект предложения и его общественное восприятие АннотацияУправление закятом (Один из пяти столпов Ислама) в Индонезии исторически развивалось в гражданском обществе. В Законе № 38 от 2011 года государство признает два официальных учреждения в управлении закятом. В то время как в Законе № 23 от 2011 года управление закятом находится в BAZNAS (учреждение, которое осуществляет управление закятом на национальном уровне), учреждении, созданном правительством, так что возникает несбалансированная позиция, где LAZ (учреждение по управлению закятом, созданное частным сектором или вне правительства) становится подчиненным BAZNAS. Это видно из задачи LAZ, которое помогало BAZNAS в управлении национальным закятом. Метод, используемый в этом исследовании, представляет собой метод описательного статистического анализа путем распространения анкет. В этом исследовании рассматривается восприятие или взгляды сообщества на то, является ли BAZNAS единственным авторитетом в принятии решений о выплате закята. В результате BAZNAS не стал единственным учреждением, которому общественность может доверять в управлении национальным закятом. Люди привыкли платить закят непосредственно “Mustahik” (людям, которые имеют право на получение закята) или “Amil” (людям, ответственным за сбор и распределение закята) в деревнях, например, выплачивать закят в “kyai“ (Эксперт по исламу). Распространение и раздача пока не оптимальны, поэтому сообщество предпочитает раздавать его самостоятельно. Сегодняшнее положение о LAZ было принято Министерством по делам религии, чтобы отношения между BAZNAS и LAZ не объединялись, так как они считаются конкурирующими друг с другом. Предложение, связанное с усилением регулирования и управления закятом со стороны BAZNAS путем открытия только одной координационной двери, не было одобрено сообществом, поскольку считается, что присутствие BAZNAS устранит LAZ.Ключевые слова: Общественное восприятие; BAZNAS; LAZ

Total Factor Productivity and Efficiency Analysis on Islamic Banks in Indonesia Siti Aisyah; Muhamad Nadratuzzaman Hosen
Jurnal Keuangan dan Perbankan Vol 22, No 1 (2018): January 2018
Publisher : University of Merdeka Malang

The aims of this study are to measure productivity and efficiency, to analyze factors which affect the level of efficiency and to analyze the correlation between productivity and efficiency of Islamic Banking in Indonesia. The objects of this study are 11 (eleven) Islamic Banks (BUS) in Indonesia which are analyzed from the second quarter of 2010 to the third quarter of 2015. The result shows only six of the eleven banks that have a good productivity level, otherwise, for efficiency, there are only three banks that efficient enough. Furthermore, the relationship between productivity and efficiency levels that are categorized into 4 (four) quadrants. In quadrant I, three banks have high productivity and efficiency namely Syariah Mandiri, Panin Syariah and Victoria Syariah; quadrant IV two banks in a low level of productivity and efficiency namely Mega Syariah and Bukopin Syariah. While the quadrant II namely BCA Syariah, BRI Syariah, and Muamalat and quadrant III namely BJB Syariah, BNI Syariah, and Maybank Syariah required further research to determine the factors that affect the productivity and efficiency relationships that occur.JEL Classification: D24; D57; D61DOI: https://doi.org/10.26905/jkdp.v22i1.1333

Liquidity and Capital of Islamic Banks in Indonesia Muhammad Nadratuzzaman Hosen; Syafaat Muhari
Signifikan: Jurnal Ilmu Ekonomi Vol 6, No 1 (2017)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

This study is aimed to analyzed the factors that affect the liquidity and capital of Islamic banks in Indonesia. The method is used multiple linear regression. This result shows that the main problem of Islamic banks in Indonesia is how to increase equity in line with increasing third party fund. Another problem is that Islamic bank face difficulties to find debt for solving liquidity problem due to lack of instruments for liquidity derivative. Therefore Islamic banks rely on third party funds, which are high cost of funds due to time deposit fund, rather than using current deposit and saving deposit fund. Another result, negative coefficient of Gross Domestic Product (GDP) to Quick Ratio (QR) indicate that if macroeconomics of Indonesia is stable and good environment, Islamic banks will expansive the market, meanwhile Islamic banks have now low level of liquidity buffer. This means Islamic banks face high level of risk, if core depositors withdraw money rushly it became defaultDOI: 10.15408/sjie.v6i1.4405

The Effect of Financial Ratios, Maqasid Sharia Index, and Index of Islamic Social Reporting to Profitability of Islamic Bank in Indonesia Muhammad Nadratuzzaman Hosen; Ferry Jie; Syafaat Muhari; Muhammad Khairman
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 11, No 2 (2019)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

This study aims to analyze the performance of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Net Income Margin (NIM), Operating Expenses Ratio (OER), Maqasid Sharia Index (MSI), and Index of Islamic Social Reporting (ISR) to influence the level of profitability. The main purpose of this study is to complete the previous research with try to add the variables MSI and Index of ISR to estimating the change of profitability of Islamic banks in Indonesia. The study conducted eight Islamic Banks to be analyzed in the period from 2010 to 2012. The tool of analysis is used multiple linear regression for predicting the level of profitability. The results of the study show that all of the independent variables are significantly affected simultaneously to the level of profitability. Partially, NIM and OER are significantly affected by the level of profitability. The low level of Maqasid Sharia Index and Islamic Social Reporting implementation of the Islamic banks in Indonesia in the period of the study proves that these two variables are not the main indicator or a major achievement of most Islamic banks, even though Islamic banks should refer to attain mashlalah (public interest).Keywords: CAR, FDR, NIM, OER, MSI, and Index of ISR. Penelitian ini bertujuan untuk menganalisis kinerja yang ditunjukkan oleh rasio Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Net Income Marging (NIM), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Indeks Maqashid Syariah (MSI), dan Indeks Islamic Social Reporting (ISR) terhadap profitabilitas bank syariah di Indonesia. Tujuan dari penelitian ini adalah melengkapi penelitian-penelitian sebelumnya dengan menambahkan variabel MSI dan ISR untuk mengestimasi profitabilitas bank syariah di Indonesia. Penelitian ini menggunakan data tahunan pada delapan bank syariah diperiode antara 2010 hingga 2012 dimana penelitian ini menggunakan metode regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan seluruh variabel independen mempengaruhi profitabilitas bank syariah secara signifikan. Secara parsial, hanya NIM dan BOPO yang berpengaruh signifikan terhadap profitabilitas. Lemahnya pengaruh Indeks Maqashid Syariah dan Indeks Islamic Social Reporting mengindikasikan bahwa kedua variabel tersebut bukanlah faktor utama dalam pencapaian bank syariah, meskipun bank syariah juga harus memperhatikan faktor mashlahah. Kata kunci: CAR, FDR, NIM, OER, MSI, and Index of ISR.

TINJAUAN HUKUM ISLAM TERHADAP JANJI (WA’AD) DI PERBANKAN SYARI’AH Muhamad Nadratuzzaman Hosen; Deden Misbahudin Muayyad
Al Qalam Vol 31 No 1 (2014): January - June 2014
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.707 KB)

Review of Islamic Law in terms of promising (waad) at Shariah Bank. This article explains the review of Islamic law in terms of promising in the view of Fiqh. There are any debates or controversies among Islamic Jurists (Fuqaha) that the status of promising is in implementing operational bank. According to some jurists, firstly, promising is mustahab (bounded religion) but promising is not committed with the Law or Ragulations. Secondly, promising is absolutely bounded religion or compulsory to be implemented, thirdly, promising is compulsory depend on requirement of promising (muallaq) with two categories. First category is compulsory even though the requirements are not fulfill and second is not compulsory due to not fulfill requirements. The second opinion is acceptable for authors with some reasons which are discussing in this article. The method of this article used to descriptive analysis focusing the emerging of waad in implementing the operational shariah bank by studying classical literatures and Contemporer in Islamic Law. The aim of this study is to investigate and to explore the rules of waad in Islamic Contracts at Shariah Bank with looking the cause and effect of waad because there is no waad contract in the article of law and regulation in Law System in Indonesia.Keywords: Wa’d, Islamic Bank, DSN-MUI,murabaḥah

Analisis Pengukuran Indeks Literasi Zakat Pada Masyarakat Kota Tangerang Selatan Salmarani Salsabila; Muhammad Nadratuzzaman Hosen
JES (Jurnal Ekonomi Syariah) Vol 7, No 1 (2022): Maret
Publisher : Universitas Islam Lamongan

This study aims at measuring Zakat Literacy Index (ILZ) of the people of South Tangerang City using the Simple Weighted Index method, which focuses on measuring a person's level of understanding and literacy on the object of zakat. Literacy and understanding of zakat become the external factors that can determine people to pay zakat. The results reveal that Zakat Literacy Index in South Tangerang City obtains a value of 81.78 which was included in the high literacy category. The highest indicator is the knowledge variable about the obligation to pay zakat with a score of 95.25. And the lowest indicator in this measurement lies in the knowledge variable about zakat regulation with a score of 48.67.

Analisa Tingkat Kesehatan PT. Bank BTPN Syariah Tbk. Periode 2016 -2020 dengan Metode Camels, RGEC dan Altman Z-Score: Bank Health Level Analysis Using Camels, RGEC, and Altman Z-Score Methods on PT. Bank BTPN Syariah Tbk. Period 2016 -2020 Reni Kristiana Ashuri; Muhamad Nadratuzzaman Hosen
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 12 No. 1 (2022): el-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2022.12.1.77-95

Abstract: This study aimed to analyze the soundness of one of the Islamic banks in Indonesia, namely PT. Bank BTPN Syariah Tbk. This study is descriptive research with a quantitative approach. The data used is secondary data obtained from the annual financial statements of Bank BTPN Syariah for the period 2016-2020. The analytical technique used is the CAMELS, RGEC and Altman Z-Score methods. The overall study results show that the health of Bank BTPN Syariah in the period 2016-2020 is at the 'Very Healthy' level on the CAMELS assessment, while the RGEC assessment shows the 'Very Healthy' level and the 'Healthy' rating on the Altman Z-Score assessment. The excellent health condition of Bank BTPN Syariah during the Covid-19 pandemic was apparently inseparable from the management's efforts to carry out appropriate, focused and planned strategies and risk mitigation. The three analytical methods show similar results, so they can be used as a reference for calculating the health of other Islamic banks. Keywords: Bank Soundness Level; CAMELS; RGEC; Altman Z-Score. Abstrak: Tujuan penelitian ini adalah untuk menganalisis tingkat Kesehatan salah satu Bank Syariah di Indonesia, yaitu PT. Bank BTPN Syariah tbk. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Data yang digunakan adalah data sekunder yang didapat dari laporan keuangan tahunan Bank BTPN Syariah periode 2016-2020. Teknik analisis yang digunakan adalah metode CAMELS, RGEC dan Altman Z-Score. Hasil penelitian secara keseluruhan memperlihatkan bahwa kesehatan Bank BTPN Syariah pada periode 2016-2020 berada pada tingkat ‘Sangat Sehat’ pada penilaian CAMELS, sedangkan penilaian RGEC menunjukkan tingkat ‘Sangat Sehat’ serta peringkat ‘Sehat’ pada penilaian Altman Z-Score. Kondisi kesehatan Bank BTPN Syariah yang baik pada masa pandemi Covid-19 ternyata tidak lepas dari usaha manajemen dalam melakukan strategi serta mitigasi risiko yang tepat, fokus dan terencana. Ketiga metode analisis menunjukkan hasil yang serupa sehingga dapat dijadikan acuan perhitungan untuk menilai kesehatan Bank Syariah yang lain. Kata Kunci: Tingkat Kesehatan Bank; CAMELS; RGEC; Altman Z-Score.

Analisis Undang-Undang tentang Jaminan Produk Halal Dan Undang-Undang tentang Cipta Kerja (Antara Kenyataan Dan Keberlanjutan) Muh. Nadratuzzaman Hosen; Andar Zulkarnain Hutagalung; Muhammad Amin Suma
YUDISIA : Jurnal Pemikiran Hukum dan Hukum Islam Vol 13, No 1 (2022): YUDISIA: Jurnal Pemikiran Hukum dan Hukum Islam
Publisher : Program Studi Hukum Keluarga Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/yudisia.v13i1.13721

The research aims to analyze and examine the problematic factors of the philosophical, sociological, and juridical problems of the Law on Halal Product Guarantees and the Law on Job Creation and analyze the implementation constraints based on the facts and how they are sustainable. The research method used in this research is the normative juridical method. The results of the study found that halal certification in the Law on Halal Product Assurance must be intervened by the government to maintain the interests of maslahah , especially consumer protection for the halalness of a product, the government is also required to act as a facilitator, regulator, and supervisor. Other factors that cause derivative regulations from the Law on Halal Product Assurance are also constrained, namely: sectoral ego and overlapping regulations, government competence where BPJPH is the leading sector, and overlapping interests. The results of this study also show that the new sanctions arrangement in the Law on Job Creation does not reflect legal certainty, the change in the form of administrative sanctions in the Law on Job Creation sees only the ease of doing business without considering the impact of the violation committed; the regulation is still weak and allows business actors to violate statutory norms; shows the loss of the authority of sharia which is the spirit of the Law on Halal Product Guarantee. Therefore, to strengthen the Law on Halal Product Assurance and the Law on Job Creation, technical implementing regulations are needed that can strengthen and accommodate existing weaknesses.Penelitian bertujuan untuk menganalisis dan mengkaji faktor-faktor problematika permasalahan filosofis, sosiologis dan yuridisnya dari Undang-Undang tentang Jaminan Produk Halal dan Undang-Undang tentang Cipta Kerja dan menganalisis kendala implementasinya berdasarkan fakta dan bagaimana keberlanjutannya. Metode penelitian yang digunakan dalam penelitian ini adalah metode yuridis normatif. Hasil penelitian ditemukan bahwa sertifikasi halal dalam Undang-Undang tentang Jaminan Produk Halal wajib di intervensi oleh pemerintah demi untuk menjaga kepentingan maslahah khususnya perlindungan konsumen atas kehalalan suatu produk, pemerintah juga diharuskan sebagai fasilitator, regulator dan pengawas. Faktor lain yang menyebabkan peraturan-peraturan turunan dari Undang-Undang tentang Jaminan Produk Halal juga terkendala yaitu: ego sektoral dan tumpang tindih regulasi, kompetensi pemerintah dimana BPJPH sebagai leading sector, tumpang tindih kepentingan. Hasil Penelitian ini juga menunjukkan bahwa pengaturan sanksi baru dalam Undang-Undang tentang Cipta Kerja tidak mencerminkan kepastian hukum, perubahan bentuk sanksi administratif dalam Undang-Undang tentang Cipta Kerja lebih melihat hanya sisi kemudahan berusaha tanpa memberikan pertimbangan dampak pelanggaran yang dilakukan; masih lemahnya pengaturan dan memungkinkan pelaku usaha melanggar norma undang-undang; menunjukkan hilangnya wibawa syariah yang menjadi ruh dari Undang-Undang tentang Jaminan Produk Halal. Oleh karena itu, untuk memperkuat Undang-Undang tentang Jaminan Produk Halal dan Undang-Undang tentang Cipta Kerja diperlukan peraturan pelaksanaan teknis yang mampu memperkuat dan mengakomodir kelemahan-kelemahan yang ada.

The Implementation of Sharia banking in Indonesia Pertaining Sustainable Sharia Measurement Ahmad Afif; Muh. Nadratuzzaman Hosen
Al Qalam Vol. 39 No. 1 (2022): January-June 2022
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/alqalam.v39i1.5677

Abstract: The purpose of this paper is to investigated how effective the GCG/annual report, and Sustainability, are in presenting information on the performance of Sharia banking in Indonesia applying sharia reporting criteria. This analysis will bring up the report based on a copy of the Financial Services Authority of the Republic of Indonesia's Circular Letter No. 10 / SEOJK.03/2020 on Transparency and Report Publication for Islamic Commercial Banks and Sharia Business Units. In the GCG and sustainable report, the variables of banking size, ratio, and Sharia Supervisory Board size. Secondary data from 12 Islamic banks from 2019 and 2020 is being used in study, that either takes a descriptive quantitative approach. Furthermore, the determined indicators will be sorted using factor analysis with SPSS 12. The GCG/annual report shows better performance than the sustainability report, as evidenced by significant values in the whole test and factor analysis stages. 11 Islamic commercial banks, on the other contrary, do not have a test stage but do have a detailed study. Meanwhile, the sustainability report is not greater to the GCG/annual report because, while the sustainability report is on average significant, it lack variable testing stages that are comparable with the positive influence on the produced factors. The OJK would update POJK 51 / POJK.03/2017 well about Implementation of Sustainable Finance for Financial Services Institutions, Issuers, and Public Companies for sharia report indicator points, along with other observations and recommendations. Second, Islamic banks must comply to protracted sharia reporting standards. Keywords: Sharia Report, GCG/Annual Report, and Sustainability Report.

Co-Authors Abdul Wahab Abdul Wahab Abdul Wahab Acsa, Fadilla Ungaro Agung Maulana Ahmad Afif Ahmad Rodoni Al Arif, Muhammad Nur Rianto Andar Zulkarnain Hutagalung Ashuri, Reni Kristiana Chajar Matari Fath Mala Chajar Matari Fath Mala Deden Misbahudin Muayyad Diah Larasati Diah Larasati Diah Larasati, Diah Dian Aura Lina Djauhari, Haikal Dwi Nur’aini Ihsan Euis Amalia Fadilla Ungaro Acsa Ferry Jie Fitria Mustapa Hafid Asy’ari Harisah Harisah Harisah, Harisah HUSNI SHABRI Irianti, Dwi Kevin Costner Kardius Mas Arif Mohammad Nur Rianto Al Arif Muchtar, Masruri Muhamad Nasrulloh Muhammad Amin Suma Muhammad Fudhail Rahman Muhammad Khairman Muhammad Zaid Farhand Mutiara, Tira Nasimul Falah Nur Azlina Nur Hidayah Nur Hidayah Nur Hidayah Nur Hidayah Nur Octoviyana Rahmah Qizam, Ibnu Rahma Dwi Saputri Rahmah, Nur Octoviyana Rahmat Hidayat Rembulan Rahmadia Fitri Reni Kristiana Ashuri Salmarani Salsabila Shofaun Nada Siti Aisyah Syafaat Muhari Syafaat Muhari Syafaat Muhari Syahrir, Dimas Kenn Tb. Hafizh Sulthon Alshazmy Tira Mutiara Tira Mutiara Titi Dewi Warninda Umiyati Wahyudi, Ickhsanto

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