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Journal : Al-Ahkam

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The Role of Law in the Implementation of Islamic Social Reporting: A Case Study of Islamic Banking in Asia Warno, Warno; Achmad, Tarmizi; Harto, Puji; Pangayow, Bill
Al-Ahkam Vol. 35 No. 2 (2025): October
Publisher : Faculty of Sharia and Law, Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ahkam.2025.35.2.27677

Abstract

This study aims to analyze the influence of government regulation on the implementation of Islamic Social Reporting (ISR) in Islamic banking across five countries: Indonesia, Malaysia, Kuwait, the United Arab Emirates, and Bahrain. ISR is a form of sustainability reporting based on Sharia principles, covering six main dimensions: responsibility to fund providers, employees, society, the environment, products, and compliance with regulations. This study employs a qualitative approach using content analysis of annual and sustainability reports of Islamic banks from 2014 to 2023. The findings show that regulations such as POJK No. 51/2017 in Indonesia, the Islamic Financial Services Act (IFSA) 2013 and ESG Guidelines in Malaysia, sustainability policies from the Central Bank of Kuwait, the Securities and Commodities Authority (SCA) guidelines in the United Arab Emirates, and reporting standards from the Central Bank of Bahrain have contributed to improvements in ISR practices, both in terms of formal compliance and the substance of the content. However, most reporting remains administrative in nature and does not fully reflect the values of maqāṣid al-sharī’a. Therefore, this study recommends strengthening regulations that not only mandate reporting but also emphasize quality, depth, and the integration of Islamic values into sustainability practices in Islamic banking to achieve meaningful social and environmental.
Co-Authors Abdul Ghofur Anak Agung Gede Sugianthara Asep Muhyidin Baehaqi Bambang Suedi Dwi Prawani SR, Dwi Prawani Fahmi, Ulul Fahmi, Ulul Fahrezi, Hafid Fitri Anggraini, Fitri Heridiansyahj, Jefri Hermawan, Nanang Juhandi Irnawati, Wati jefri Heridiansyah Juhandi Hermawan, Nanang Ketut Tirtayasa Maghfiroh, Tsaniyatul Mariana, Anita Megarani, Novia Miftahul Ulum Muheramtohadi, Singgih Nurdin, Burhan Pahamzah, Jhon Pangayow, Bill J.C Puji Harto Puspitasari, Ardea Nur Raden Arfan Rifqiawan, Raden Arfan Rahmiyanti, Firdha Ratno Agriyanto Riska Wijayanti Sartika, Farida Sri Wiranti Setiyanti Suprapta, Imam Tarmizi Achmad Wahid, Farid Ibnu Yuliawati, Neli