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All Journal JURNAL SAINS PEMASARAN INDONESIA JDM (Jurnal Dinamika Manajemen) Abdimas Management Analysis Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Nuras : Jurnal Pengabdian Kepada Masyarakat JAS (Jurnal Akuntansi Syariah)
Bayu Bagas Hapsoro, Bayu Bagas
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Sharia Compliance, Social Performance, and Financial Performance: A Study on Indonesian Rural Islamic Banks Nurkhin, Ahmad; Mukhibad, Hasan; Hapsoro, Bayu Bagas; Kusumantoro, Kusumantoro; Nugroho, Rosyid Wahyu; Nor, Fakhrudin; Daud, Norzaidi Mohd
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2492

Abstract

Purpose – The indicator of Sharia compliance is the social performance that the rural Islamic bank must realize by distributing zakat, infaq, and alms funds to those in need. This study analyzes the relationship between rural Islamic banks' social performance, bank-specific characteristics, and financial performance in Indonesia during 2020-2023. Method – The study uses descriptive and panel data regression analyses from 97 rural Islamic banks registered with the Financial Services Authority (Otoritas Jasa Keuangan or OJK). The data collection method used is documentation. The data analysis technique used is descriptive and multiple regression analysis of panel data. Findings – The study's results indicate a significant and positive effect of social performance on financial performance as measured by return on assets (ROA). The level of Non-Performing Financing (NPF) has a negative and significant effect on ROA. Bank size has also been proven to significantly and positively impact ROA. Other results indicate that specific bank characteristics such as capital adequacy ratio (CAR), productive asset quality, financing deposit ratio (FDR), and cash ratio cannot significantly determine the ROA level. Implications – Social performance is part of promoting sustainable performance that supports achieving sustainable development goals (SDGs). Rural Islamic banks should also significantly impact social and environmental issues, especially zakat performance.
Co-Authors Achmad Slamet Ahmad Nurkhin Ahmad Roziqin, Ahmad Anindya Ardiansari Daud, Norzaidi Mohd Desti Ranihusna Dwi Cahyaningdyah Hafidh, Wildan Ainul Hafidh, Wildan Ainul Hasan Mukhibad Kusumantoro Kusumantoro, Kusumantoro Made Virma Permana Musyono, Ari Dwi Nur Indriawan Nor, Fakhrudin Nugroho, Rosyid Wahyu Nury Ariani Wulansari Palupiningdyah Palupiningdyah Prananta, Widya Rachmadi, Moch Faizal Rohman, Shohihatur Rosidah Rosidah