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All Journal Al-Ahkam Journal of Islamic Accounting and Finance Research
Puji Harto
Universitas Diponegoro, Semarang
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Performance of Indonesia Sharia companies: Does corporate ethical identity matter? Irma Hartyanti; Puji Harto; Chutima Wangbenmad
Journal of Islamic Accounting and Finance Research Vol 5, No 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2023.5.2.17176

Abstract

Purpose - The development of Islamic finance has made many Indonesia sharia companies register themselves as part of the Indonesia Sharia Stock Index (ISSI). The government always encourages sharia economic growth that upholds ethics. From the Islamic perspective, ethics is the foundation of all aspects of life. This study aims to analyze the performance of Indonesia sharia companies, by linking the importance of Corporate Ethical Identity (CEI) which is implemented in corporate culture.Method - Quantitative research is reviewed through the annual reports of manufacturing companies registered at ISSI for the 2018 and 2019. Linear regression analysis, along with moderated regression analytics, was used to analyze data from 154 manufacturing companies.Result - The results of the study show that CEI has a positive influence on firm performance, and ownership structure as a moderating variable strengthens the influence of CEI on firm performance.Implication - Sharia companies in Indonesia are advised to increase CEI reporting so as to improve financial performance in accordance with sharia principles.Originality - This study represents the inaugural investigation into CEI within Islamic companies operating in Indonesia, with a specific emphasis on corporate culture. The novelty in this research is the focus on company culture, and what distinguishes it from the mentioned study is the utilization of the ownership structure concept as a moderating variable. It also incorporates the utilization of the ownership structure concept as a moderating variable.
The Role of Law in the Implementation of Islamic Social Reporting: A Case Study of Islamic Banking in Asia Warno Warno; Tarmizi Achmad; Puji Harto; Bill Pangayow
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 Bill Pangayow Chutima Wangbenmad Irma Hartyanti Tarmizi Achmad Warno Warno