Article Per Year (5 Year)
p-Index From 2021 - 2026
1.532
P-Index
This Author published in this journals
All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat Accounting Profession Journal (APAJI) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Indonesian Journal of Business Analytics (IJBA) Indonesian Journal of Advanced Research (IJAR) International Journal of Education Management and Religion GoodWill Journal of Economics, Management, and Accounting
Amiruddin
Universitas Hasanuddin
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
The Influence of SDG Disclosure and Islamic Social Reporting on Islamic Ethical Responsibility and Maqasid Sharia Performance in Sharia Banks in Indonesia for the 2020–2025 Period. Sri Depi; Amiruddin; Asri Usman
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.534

Abstract

This study examines the effect of SDGs Disclosure and Islamic Social Reporting (ISR) on Maqasid Sharia Performance with Islamic Ethical Responsibility as a mediating variable in Islamic banks in Indonesia during the 2020–2025 period. The research addresses the gap in integrating global sustainability frameworks with Islamic ethical principles in measuring sharia-based performance. The main objective of this study is to analyze the direct and indirect relationships between SDGs Disclosure, ISR, Islamic Ethical Responsibility, and Maqasid Sharia Performance. This research employed a quantitative explanatory approach using secondary data derived from annual reports of Islamic commercial banks, selected through purposive sampling. Data were analyzed using multiple linear regression and mediation testing with SPSS. The results show that SDGs Disclosure has a positive and significant effect on Islamic Ethical Responsibility, although with a relatively small contribution, and does not significantly affect Maqasid Sharia Performance. In contrast, Islamic Social Reporting has a strong positive and significant effect on both Islamic Ethical Responsibility and Maqasid Sharia Performance. Furthermore, Islamic Ethical Responsibility partially mediates the relationship between ISR and Maqasid Sharia Performance but does not effectively mediate the influence of SDGs Disclosure. These findings highlight that ISR plays a more substantial role than SDGs Disclosure in enhancing ethical responsibility and achieving maqasid-based performance. This study contributes to the development of Islamic accounting literature by integrating sustainability and sharia performance concepts, and provides practical implications for improving social reporting quality in Islamic banking.
Co-Authors Aini Indrijawati Andi Kusumawati Andi Mulia Saleh Anisa Fitryanti Asri Usman Dadek Nandemar Darmawati Dinah Diyanah Burhan Endang Sriningsih Halmar Halide Icha Mustamin Muhammad Hamzah Syahruddin, Muhammad Hamzah Muttiarni Nur Azizah Taslim HS Rahmawati HS Riska Amelia Sakka Samsu Arif Sri Depi Sukamto, Ika Sumiyarsi Syarifuddin Syarifuddin Yudhi Syarif Rachman