<![CDATA[Sharia governance and social responsibility play important roles in achieving maqashid sharia objectives in Islamic banking. This study aims to determine the mediating role of Islamic corporate social responsibility in the relationship between sharia governance and maqashid sharia performance in Islamic banking during the 2019–2024 period. This study employs a quantitative research approach using secondary data obtained from annual reports of Islamic commercial banks. The sample was selected through purposive sampling, resulting in 9 Islamic commercial banks. Data were analyzed using Structural Equation Modeling with SmartPLS 3. The results indicate that sharia governance has a negative and significant effect on Islamic corporate social responsibility. However, sharia governance and Islamic corporate social responsibility do not have a significant effect on maqashid sharia performance. Furthermore, Islamic corporate social responsibility does not mediate the relationship between sharia governance and maqashid sharia performance because the indirect effect is statistically insignificant. The study concludes that strengthening governance mechanisms alone is insufficient to improve maqashid sharia performance through Islamic corporate social responsibility. These findings contribute to the literature on Islamic banking by providing empirical evidence regarding the limited mediating role of Islamic corporate social responsibility in the relationship between governance and maqashid-based performance.]]>
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