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All Journal Journal of Enterprise and Development (JED) Eastasouth Journal of Positive Community Services
Gobel, Ritfiani
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Economics, Econometrics & Finance Social Sciences

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Mediating Role of Islamic Social Reporting on the Nexus Between Sharia Supervisory Board Characteristics and Islamic Banks' Financial Performance in Indonesia Katili, Chitra Yuliashri; Kadir, Rifadli D.; Polapa, Asma; Gobel, Ritfiani
Journal of Enterprise and Development (JED) Vol. 7 No. 1 (2025): January - April
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v7i1.12598

Abstract

Purpose: The Sharia Supervisory Board (SSB) plays a significant role in Islamic banking. Therefore, it is important to examine how the characteristics of the SSB influence financial performance, particularly when mediated by Islamic Social Reporting (ISR).Method: This study adopts a quantitative approach. We analyze the annual financial statements of 13 Islamic commercial banks in Indonesia from 2019 to 2023, focusing on how SSB characteristics affect financial performance through ISR. Structural Equation Modelling (SEM) is used to test the proposed hypothesis, utilizing SEM-PLS with Smart-PLS 4 as the analysis tool.Result: The analysis reveals that SSB characteristics do not significantly impact financial performance, suggesting that the role of the SSB has not sufficiently influenced financial outcomes. However, SSB characteristics significantly affect ISR, which in turn has a significant impact on financial performance. The mediation analysis shows that ISR fully mediates the relationship between SSB characteristics and financial performance. Therefore, ISR is a crucial factor in improving the financial performance of Islamic banks.Practical Implications for Economic Growth and Development: This study recommends that Islamic banks enhance the role of the SSB, particularly in ensuring transparent and effective social disclosures. Strengthening ISR practices can improve financial performance, thereby increasing Islamic banking’s contribution to community financing and fostering broader economic growth.
Optimalisasi Manajemen Usaha Pada UMKM Rumah Jahit Al-Faruq Habie, Riska Octavia; Larasati, Suci; Aisyah, Mitra Riani; Gobel, Ritfiani; Idrus, Jein; Hanapi, Siti Fatilawati
Eastasouth Journal of Positive Community Services Vol 3 No 02 (2025): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v3i02.302

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran yang sangat penting dalam perekonomian Indonesia. Namun, masih banyak UMKM yang menghadapi tantangan besar dalam hal pengelolaan, terutama dalam aspek manajerial misalnya Rumah Jahit Al-Faruq. Penurunan ini disebabkan oleh dampak pandemi COVID-19 serta pesatnya perkembangan e-market, yang membuat banyak konsumen lebih memilih membeli pakaian siap pakai daripada memesan jahitan. Tujuan dari kegiatan ini adalah untuk menambah wawasan dan pengetahuan mengenai pentingnya manajemen usaha melalui pemberian edukasi dan pendampingan yang akan dilaksanakan sebagai bagian dari kegiatan pengabdian, yang berlokasi di Desa Tolotio Kecamatan Tibawa Kabupaten Gorontalo. Metode yang dilakukan dalam kegiatan ini berupa studi pendahuluan, materi edukasi, sesi sharing, pendampingan dan evaluasi yang dilakukan oleh Tim Pengabdian Masyarakat Fakultas Ekonomi dan Bisnis Islam IAIN Sultan Amai Gorontalo.
Mediating Role of Islamic Social Reporting on the Nexus Between Sharia Supervisory Board Characteristics and Islamic Banks' Financial Performance in Indonesia Katili, Chitra Yuliashri; Kadir, Rifadli D.; Polapa, Asma; Gobel, Ritfiani
Journal of Enterprise and Development (JED) Vol. 7 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v7i1.12598

Abstract

Purpose: The Sharia Supervisory Board (SSB) plays a significant role in Islamic banking. Therefore, it is important to examine how the characteristics of the SSB influence financial performance, particularly when mediated by Islamic Social Reporting (ISR).Method: This study adopts a quantitative approach. We analyze the annual financial statements of 13 Islamic commercial banks in Indonesia from 2019 to 2023, focusing on how SSB characteristics affect financial performance through ISR. Structural Equation Modelling (SEM) is used to test the proposed hypothesis, utilizing SEM-PLS with Smart-PLS 4 as the analysis tool.Result: The analysis reveals that SSB characteristics do not significantly impact financial performance, suggesting that the role of the SSB has not sufficiently influenced financial outcomes. However, SSB characteristics significantly affect ISR, which in turn has a significant impact on financial performance. The mediation analysis shows that ISR fully mediates the relationship between SSB characteristics and financial performance. Therefore, ISR is a crucial factor in improving the financial performance of Islamic banks.Practical Implications for Economic Growth and Development: This study recommends that Islamic banks enhance the role of the SSB, particularly in ensuring transparent and effective social disclosures. Strengthening ISR practices can improve financial performance, thereby increasing Islamic banking’s contribution to community financing and fostering broader economic growth.
Co-Authors Aisyah, Mitra Riani Habie, Riska Octavia Hanapi, Siti Fatilawati Idrus, Jein Kadir, Rifadli D. Katili, Chitra Yuliashri Larasati, Suci Polapa, Asma