International Journal of Tourism and Hospitality in Asia Pasific
Vol 3, No 3 (2020): October 2020

The Impact of The Sustainability Report on The Performance of Maqashid Sharia Islamic Commercial Banks in Indonesia

Arini, Arini (Unknown)
Maharani, Satia Nur (Unknown)
Juliardi, Dodik (Unknown)



Article Info

Publish Date
31 Oct 2020

Abstract

This study examines the effect of sustainability reports on the performance of maqashid sharia in Islamic banks. The sample of this research is Islamic commercial banks in Indonesia for the period 2014-2018. The sustainability report is measured by the standard score of the GRI 4 sustainability report and the performance of Islamic banks is measured using maqashid sharia with 3 perspectives, namely education, justice and welfare. The method used is panel data regression with 3 research models. The results of the analysis of model 1 show that the sustainability report has a significant negative effect on the performance of maqashid sharia from an education perspective. In model 2, the results show that the sustainability report does not have a significant effect on the performance of maqashid syariah justice perspective. Model 3 shows the results that the sustainability report does not have a significant effect on the performance of maqashid syariah from the welfare perspective.

Copyrights © 2020






Journal Info

Abbrev

IJTHAP

Publisher

Subject

Humanities

Description

IJTHAP aims to enhance theoretical development in the field of hospitality and tourism. In order to promote those innovations and fresh ideas, the journal alsso accepts conceptual research, book review, as well as essays of experience belongs to hospitality practitioners. The mission of IJTHAP is to ...