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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.
Organizational Citizenship Behaviour dan Kompetensi sebagai Prediktor Kinerja Pegawai dengan Komitmen sebagai Mediator: Studi di Lapas IIB Bondowoso Ariyanto, Nunus; Santoso, Budi; Suharsono, Riyanto Setiawan
Jurnal Manajemen dan Bisnis Indonesia Vol. 11 No. 02 (2025): Edisi Bulan Desember
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v12i02.3610

Abstract

Dalam era globalisasi, perubahan yang berkelanjutan menjadi keharusan baik bagi institusi maupun individu di dalamnya. Organisasi, termasuk lembaga pemerintahan, dituntut untuk terus melakukan inovasi dan merespons berbagai kebutuhan secara cepat guna mencapai kinerja yang maksimal. Dalam hal ini, manajemen sumber daya manusia (SDM) memegang peranan penting dalam mendorong tercapainya kinerja yang optimal. Penelitian ini bertujuan untuk mengkaji pengaruh Organizational Citizenship Behaviour (OCB) dan kompetensi terhadap komitmen pegawai di Lapas Kelas IIB Bondowoso, serta mengevaluasi pengaruh OCB dan kompetensi terhadap kinerja pegawai. Selain itu, penelitian ini juga menguji pengaruh komitmen pegawai terhadap kinerja serta menginvestigasi peran komitmen sebagai variabel intervening dalam hubungan antara OCB dan kompetensi dengan kinerja pegawai. Penelitian ini menerapkan pendekatan kuantitatif dengan jenis penelitian kausal komparatif. Data primer diperoleh dari seluruh populasi sebanyak 64 pegawai Lapas IIB Bondowoso yang dijadikan sebagai responden. Analisis data dilakukan menggunakan Structural Equation Modeling (SEM) dengan bantuan perangkat lunak SmartPLS. Temuan penelitian menunjukkan bahwa OCB dan kompetensi memiliki pengaruh positif dan signifikan terhadap komitmen pegawai. Keduanya juga secara signifikan memengaruhi kinerja pegawai. Komitmen pegawai terbukti memberikan pengaruh positif dan signifikan terhadap kinerja. Namun demikian, OCB berpengaruh positif tetapi tidak signifikan terhadap kinerja melalui komitmen pegawai. Sebaliknya, kompetensi menunjukkan pengaruh positif dan signifikan terhadap kinerja melalui komitmen pegawai.
Transparansi Keuangan Masjid di Era Digital: Mewujudkan Tata Kelola Amanah dan Bebas Fraud Riyanto Setiawan Suharsono; Eko Sudarmanto; Fadilla Muhammad Mahdi; Ahmad Zaki Mubarok; Mohammad Ridwan
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 04 (2025): JIEI : Vol. 11, No. 04, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v11i04.17276

Abstract

Transparent and trustworthy financial management in mosques is a fundamental pillar for maintaining institutional integrity and preventing financial fraud. This article explores the importance of implementing mosque accounting practices that are accountable and aligned with good financial governance principles to enhance public and congregational trust. Using a descriptive-qualitative approach and literature review, the study identifies that many mosques still manage finances in a disorganized and non-transparent manner, with limited oversight. Such conditions increase the risk of fund misappropriation. To address this issue, the article proposes strategies such as adopting digital bookkeeping systems, providing basic accounting training for mosque administrators, and ensuring regular and publicly accessible financial reporting. The application of transparency, congregational participation, and periodic audits are key components in establishing a professional and trustworthy accounting system for mosques. The study concludes that structured financial governance, grounded in Islamic values, is an effective approach to preventing fraud and strengthening the financial accountability of mosque institutions.
Co-Authors Abadi Sanosra Abu Al A’la Asysyafi’i Achmad Syahfrudin Zulkarnnaeni Ahmad Zaki Mubarok Al-Rosyid, Latifa Mirzatika Ari Sita Nastiti Arik Susbiyani Arik, Mohamad Ariyanto, Nunus Asep Dana Saputra Aspirandi, Rendy Mirwan Asroful Abidin Ayu Rahmawati Ayu Widia Lestari Azhad, Naely Choirun Ni’matus Sa’diyah Citra Yuliarti, Norita Dani Hari Tunggal Prasetiyo Dino Angga**, Budi Santoso* Dwi Budi Santoso Dwi Dayanti Oktavia Elsa Wares Nurhasanah Ersa Putra, Hafidz Mahardika Fadilla Muhammad Mahdi Firdausyah, Nori Fuadah, Lina Gardina Aulin Nuha Halim, Moh Hasanah, Nur Da'iyah Hidayatulloh, Amar Jihad Ibna Kamelia Fiel Afroh Justita Dura Khairunnisa, Firstia Nurlaili Khotimah, Hosnol Laksana, Bagas Tegar Layliya, Nurul Lestari, Ayu Widia Lestari, Rafika Febriana Dwi Libriana, Pratiwi Dwi Martiana, Nina Maulana Arif Muhibbin Maulana, David Melda Kusuma Wardani Moh. Halim Moh. Halim Moh. Halim Mohamad Arik Mohammad Ridwan Muhammad Anwarul Putra Muhammad Firman Febriansyah Muliasari, Risa Martha Naely Azhad Norita Citra Yuliarti, Norita Citra Nur Da'iyah Hasanah Oktakusuma, Mochammad Mashud Pratiwi Dwi Libriana Putra, Muhammad Anwarul redy saputra Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Rini Purnama Sari Rusdiyanto Rusdiyanto, Rusdiyanto Sa’diyah, Choirun Ni’matus Saputra, Asep Dana Saputri, Agustina Eka Sintawati , Sintawati Sudarmanto, Eko Sujatmoko, Timbul Susbiyani, Arik Syarofah, Hani Fatus Thamrin, Mohamad Thamrin, Mohammad Trias Setyowati, Trias Wardani, Melda Kusuma Wicaksana, Aditya Wira Yafie, Yogie Indra Yanuar, Setiyo Ferdi Yuliartati, Norita Citra Yuliarti , Norita Citra Yulinartati Yulinartati Yulinartati Zico Is Mirza Wijaya