CSR narrative under Islamic banking paradigm

Zafar, Muhammad Bilal; Sulaiman, Ahmad Azam

doi:10.1108/srj-09-2018-0230

Cited by 16 publications

(18 citation statements)

References 41 publications

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“…Muhammad Azam, Muhammed Usman Khalid and Syeda Zinnaira Zia [16] [17], conducted a study of sharia principles compliance on social performance (ISR) whose results concluded that sharia compliance affects social performance (ISR), these results are not in line with research by Roshima Said [18] which concludes that sharia compliance has no effect on Islamic social responsibility.…”

Section: Introductionmentioning

confidence: 89%

S haria P rinciple C ompliance M odel Between Islamic Financial Performance and Social Performance Evidence from Indonesia

Mansur¹,

Afrizal²,

Hizazi³

et al. 2021

IJRTE

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This study aims to explain the effect of compliance with sharia principles on sharia financial performance and its implications for Islamic social responsibility. This type of research is descriptive verification. The data used is the annual report of Islamic commercial banks in Indonesia. Data analysis using SEM PLS. The results of the study indicate that compliance with sharia principles has an effect on sharia financial performance and Islamic social responsibility. Through sharia financial performance, compliance with sharia principles has an effect on Islamic social responsibility. Islamic financial performance has an effect on Islamic social responsibility. The results of the study prove that Islamic commercial banks in carrying out their operational activities absolutely must be based on sharia because Islamic commercial banks are not only responsible to the owner but to Allah SWT. The compliance of sharia commercial banks with sharia principles fosters public trust in sharia commercial banks.

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Section: Introductionmentioning

confidence: 89%

S haria P rinciple C ompliance M odel Between Islamic Financial Performance and Social Performance Evidence from Indonesia

Mansur¹,

Afrizal²,

Hizazi³

et al. 2021

IJRTE

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“…Islamic banking represents a new wave of corporations whose social goals are as important as generating profit (Zafar & Sulaiman, 2019). Jouti (2019) used a theoretical approach in building sustainable ecosystems through existing social initiatives and practices.…”

Section: Previous Studiesmentioning

confidence: 99%

SOCIAL-COMMERCIAL INTERCONNECTION: LESSONS FROM BANK MUAMALAT INDONESIA & BAITULMAAL MUAMALAT AFFILIATION

Bayinah¹,

Said

Suparta

2021

JIMF

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This research aims to explore the model of interconnection between the Islamic Bank and Zakat Management Organisation, as the two represent the implementation of Islamic economics in Indonesia. Using the Group Method of Data Handling (GMHD) tool to discern the strength of the relationship between the two representative entities, Bank Muamalat Indonesia and Baitulmaal Muamalat, it also followed the hyper postphenomenology approach to sharpen the result by obtaining essential confirmation from key informants with respect to determining the ideal model. The result showed a robust and reciprocal correlation between the account variables and its influence was statistically significant. Furthermore, it was interpreted as an effort to improve the image of the banking system while providing added value, forms of corporate responsibility and a spirit of service to customers. The results led to convergence on the formulation of the ideal model, which depends on the moral intentions of the owners of capital, government alignment and the literacy of directors, control needs and public awareness. Thus, it bridges the findings of previous studies and recommends a model that inseparable moral economic instruments.

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“…Carroll (1979) menjelaskan bahwa CSR adalah tanggungjawab sosial perusahaan yang mencakup ekspektasi ekonomi, hukum, etika dan kebijaksanaan atau filantropi yang dimiliki masyarakat terhadap perusahaan pada suatu waktu tertentu. Dalam perbankan syariah dimana aktivitas usahanya berlandaskan doktrin hukum Islam, konsep CSR harus dieksplorasi dengan lensa prinsipprinsip dan nilai-nilai Islam agar sesuai dengan paradigma perbankan syariah (Zafar & Sulaiman, 2019). Khurshid et al (2014) berdasarkan teori CSR Carroll, memberikan konsep CSR berdasarkan syariah atau disebut Islamic CSR sehingga menghasilkan definisi bahwa Islamic CSR adalah tanggungjawab sosial perusahaan untuk memenuhi ekspektasi stakeholder terkait implementasi nilai-nilai syariah pada ekonomi, hukum, etika dan kebijaksanaan atau filantropi.…”

Section: Landasan Teori Dan Pengembangan Hipotesisunclassified

Pengungkapan Icsr, Reputasi, Visibilitas Dan Profitabilitas Bank Syariah: Penelitian Dengan Mediator Dan Moderator

Kholqi¹,

Septiarini²

2021

JESTT

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ABSTRAKPengungkapan ICSR menjadi isu penting yang dapat mempengaruhi reputasi dan profitabilitas bank syariah. Banyak penelitian empiris terkait pengaruh ICSR terhadap profitabilitas menunjukan hasil yang beragam. Misspesifikasi model penelitian dan strategi ICSR dapat menjadi sebab hasil tersebut. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan ICSR terhadap kinerja keuangan bank syariah dengan mempertimbankan reputasi sebagai variabel mediasi dan visibilitas sebagai variabel yang memoderasi pengaruh pengungkapan ICSR terhadap reputasi. Pendekatan kuantitatif dengan metode PLS SEM digunakan untuk menguji hipotesis. 10 bank syariah di Indonesia pada periode 2014-2019 dijadikan sebagai sampel. Hasil estimasi menunjukan bahwa pengungkapan ICSR berpengaruh positif baik terhadap reputasi maupun profitabilitas. Visibilitas bank syariah juga terbukti memoderasi pengaruh pengungkapan ICSR terhadap reputasi bank. Meskipun demikian, Reputasi tidak terbukti memediasi pengaruh ICSR terhadap profitabilitas bank syariah. Implikasi dari hasil penelitian ini adala pentingnya pengungkapan ICSR bagi bank syariah karena dapat mempengaruhi reputasi dan profitabilitas perusahaan. Meskipun reputasi sendiri tidak terbukti memberikan pengaruh terhadap profitabilitas, reputasi dapat menjadi sumber daya strategis bagi bank. Selain itu, bagi bank syariah dengan visibilitas tinggi, pengungkapan ICSR menjadi sangat penting karena dampaknya yang lebih besar yang terbukti dapat memperkuat hubungan pengungkapan ICSR terhadap reputasi.Kata Kunci: Pengungkapan Islamic Corporate Social Responsibility, Variabel Mediasi, Variabel Moderasi, Profitabilitas, Bank Syariah. ABSTRACTICSR disclosure becomes an important issue that could effect reputation and profitability of Islamic Bank. a lot of empirical research on the effect of ICSR disclosure to profitability indicates an inconsistent result. Misspecification of the research model and the ICSR strategy could be the cause of it. The study aims to examine the impact of ICSR disclosure to profitability by considering reputation as a mediating variable and visibility as a variable that moderates the effect of ICSR disclosure on reputation. Quantitative approach with PLS SEM method is applied to confirm the hypothesis. 10 Indonesian Islamic Banks on 2014-2019 period are take as a sample. The estimation results show that ICSR disclosure has positive effect on reputation and profitability. It also indicates that Islamic bank visibility moderates the correlation between ICSR disclosure and reputation. However, Islamic bank reputation isn’t proven to mediate the correlation between ICSR disclosure and the profitability. The implication of the study result is that ICSR disclosure is important for the Islamic banks because it can affect its reputation and profitability. Although reputation itself is not proven to affect profitability, it can be a strategic resource for a bank. In addition, for high-visibility Islamic banks, disclosure of ICSR is crutial because of its greater impact that is proven to affect the relationship of ICSR disclosure to reputation.Keywords: Islamic Corporate Social Responsibility Disclosure, Mediating Variable, Moderating Variable, Profitability, Islamic Bank.

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CSR narrative under Islamic banking paradigm

Cited by 16 publications

References 41 publications

S haria P rinciple C ompliance M odel Between Islamic Financial Performance and Social Performance Evidence from Indonesia

S haria P rinciple C ompliance M odel Between Islamic Financial Performance and Social Performance Evidence from Indonesia

SOCIAL-COMMERCIAL INTERCONNECTION: LESSONS FROM BANK MUAMALAT INDONESIA & BAITULMAAL MUAMALAT AFFILIATION

Pengungkapan Icsr, Reputasi, Visibilitas Dan Profitabilitas Bank Syariah: Penelitian Dengan Mediator Dan Moderator

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