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All Journal Jurnal Ekonomi Islam Jurnal Ekonomi Islam Journal of Islamic Economic Scholar
Cahaya Fitriana Dewi Amala
Universitas Darussalam Gontor
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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SOCIAL RESPONSIBILITY DISCLOSURE OF ISLAMIC BANKING IN SOUTHEAST ASIA BASED ON ISLAMIC SOCIAL REPORTING INDEX Ely Windarti Hastuti; Purwo Hadi Santoso; Mutia Asmarani Wibowo; Cahaya Fitriana Dewi Amala
Ekonomi Islam Vol. 13 No. 1 (2022): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2208.366 KB) | DOI: 10.22236/jei.v13i1.7949

Abstract

The study aims to analyze how the disclosure of Corporate Social Responsibility (CSR) in Islamic banking in southeast Asia based on the Islamic Social Responsibility Index. This study uses secondary data obtained from the annual report of Islamic banking in Southeast Asia which has been published for the period of 2020. The method used in this study is content analysis of the annual reports of Islamic banking. The results of this study indicate that the disclosure of CSR in Islamic banking in Southeast Asia in general has made quite informative disclosed. The disclosure of CSR has not fully implemented the Islamic Social Reporting Index with AAOIFI standards. This is due to the large number of disclosures of social performance in Islamic banking which refers to the Global Reporting Index.  
SOCIAL RESPONSIBILITY DISCLOSURE OF ISLAMIC BANKING IN SOUTHEAST ASIA BASED ON ISLAMIC SOCIAL REPORTING INDEX Ely Windarti Hastuti; Purwo Hadi Santoso; Mutia Asmarani Wibowo; Cahaya Fitriana Dewi Amala
Ekonomi Islam Vol. 13 No. 1 (2022): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v13i1.7949

Abstract

The study aims to analyze how the disclosure of Corporate Social Responsibility (CSR) in Islamic banking in southeast Asia based on the Islamic Social Responsibility Index. This study uses secondary data obtained from the annual report of Islamic banking in Southeast Asia which has been published for the period of 2020. The method used in this study is content analysis of the annual reports of Islamic banking. The results of this study indicate that the disclosure of CSR in Islamic banking in Southeast Asia in general has made quite informative disclosed. The disclosure of CSR has not fully implemented the Islamic Social Reporting Index with AAOIFI standards. This is due to the large number of disclosures of social performance in Islamic banking which refers to the Global Reporting Index.  
The Influence of Islamicity Performance Index and Intellectual Capital on Sharia Business Unit Profitability Cahaya Fitriana Dewi Amala; Ely Windarti Hastuti; Meidina Nur Nabilah; Malihatin Malihatin; Citra Amanda
Journal of Islamic Economic Scholar Vol. 3 No. 1 (2022)
Publisher : FEBI UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jies.2022.3.1.15-28

Abstract

Sharia Business Unit in Indonesia is experiencing increasingly rapid growth. Islamic financial institutions establish profitability as a measuring tool to improve financial performance. Several ratios can be used to take measurements on profitability, such as Islamicity Performance Index and Intellectual Capital. The study aims to analyze the influence of Islamicity Performance Index and Intellectual Capital on profitability in Sharia Business Units in Indonesia. This type of research is quantitative. The sample used is 16 Sharia Business Units in Indonesia for the period 2018-2020. The data analysis technique used is panel data regression, using the eviews 12 application program. The results showed that is partially Equitable Distribution Ratio, Islamic Income vs. Non-Islamic Income and Intellectual Capital had a significant positive influence on profitability. Simultaneously stated that the Islamicity Performance Index and Intellectual Capital have a significant effect on Profitability in sharia business units in Indonesia
Co-Authors Citra Amanda Ely Windarti Hastuti Malihatin Malihatin Meidina Nur Nabilah Mutia Asmarani Wibowo Purwo Hadi Santoso