Does Sustainable Banking Disclosure Affect Bank Efficiency? Evidence from Indonesia

Kosasih, Wihelmina Dea; Rahman, Aulia; Prastiwi, Arum

doi:10.18196/jai.v22i2.11349

Cited by 2 publications

(2 citation statements)

References 27 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…, 2015). Long-term, sustainability disclosure strengthens a bank’s financial performance (Weber and Feltmate, 2016; Kosasih et al. , 2010), particularly leading to higher profitability (Olmo et al.…”

Section: Resultsmentioning

confidence: 99%

A bibliometric analysis of Islamic banking sustainability: a study based on Scopus scientific database

Hartanto,

Nachrowi,

Samputra

et al. 2024

JIMA

View full text Add to dashboard Cite

Purpose This paper aims to analyze the scientific trend of research on Islamic banking sustainability (IBS) through a bibliometric study. In particular, the paper extensively investigates all the articles issued through the Scopus database regarding the IBS. Design/methodology/approach The authors discovered 76 papers that met the function, subject and set requirements by using the phrase IBS. The authors used VOSviewer as an analytical tool and the Scopus website. Findings IBS publications were found in the period 2005–2022, and the publication trend of IBS research demonstrates that it is growing exponentially after 2018. Malaysia is the leading country in terms of productive authors, universities, number of documents, citations and collaboration research on IBS. The current research trends are summarized into five cluster maps for future research directions: sustainability measurement, sustainability practices, risk and governance, corporate social responsibility (CSR) and IBS theory. The Maqashid al Shariah approach conceptually influences the framework for constructing the dimensions and indicators used to measure the IBS. Research limitations/implications The authors retrieved data for their research from the Scopus database; using other databases might result in totally different research patterns with this IBS bibliometric research. Practical implications The research encompasses valuable implications for Islamic banking as it offers valuable insights on how to assess the performance of IBS. Particularly, it contributes to identifying the dimensions and indicators needed to measure IBS performance. Furthermore, this research provides strategic initiatives to promote sustainable practices in Islamic banking in terms of green financing taxonomy, services, operations, risk management and governance. Social implications This research is valuable for other scholars as it offers a foundation for the future growth of IBS research, focusing on important sustainability clusters obtained from selected reputable journals. This research is beneficial for regulators in enhancing the roadmap for establishing and enhancing long-term IBS with impacts on socio-economic, environmental and governance. Originality/value The study presents a concise review of the bibliometric study in IBS and provides recommendations for future research directions in cluster mapping of themes and subthemes. There is still insufficient research that examines the IBS, in particular, complete insights into the IBS literature review.

show abstract

Section: Resultsmentioning

confidence: 99%

A bibliometric analysis of Islamic banking sustainability: a study based on Scopus scientific database

Hartanto,

Nachrowi,

Samputra

et al. 2024

JIMA

View full text Add to dashboard Cite

show abstract

“…It can be stated that Islamic BPRs at the time of the Covid-19 pandemic were relatively healthy (Sukarsih & Nurhayati, 2022). NPF stability shows good banking performance so that it does not affect financial distress (Kosasih et al, 2021), including the BOPO ratio (Agustin, 2022). Even though NPF has had an effect due to the Covid-19 pandemic, it is not significant (Anggraini, 2022), as well as ROA, NIM/NOM, and CAR (Saputra & Ali, 2022).…”

Section: Neutral and Diversementioning

confidence: 99%

Literature study: measuring banking performance in Indonesia due to policies for handling the covid-19 pandemic

2023

View full text Add to dashboard Cite

The Covid-19 pandemic, with its peak period in 2019-2021, has, directly and indirectly, affected banking performance in Indonesia. Many studies have been conducted with mixed results. Based on the results of previously published studies, this study seeks to see banking performance due to the Covid-19 pandemic. Using the literature review approach, the study gets 100 scientific articles from the database of international and national journal providers Google Scholar with the Publish or Perish 8 tool. Based on the selection of 100 research data obtained, as many as 55 selected articles. Selected articles are based on the relevance or suitability of the material. A total of 45 articles were not selected for several reasons, such as inappropriate material, no publisher/source found, and irrelevant research results. Findings of this study, the impact of the Covid-19 pandemic in Indonesia was classified into three: reducing performance, enhancing performance, and neutral or diverse.

show abstract

Does Sustainable Banking Disclosure Affect Bank Efficiency? Evidence from Indonesia

Cited by 2 publications

References 27 publications

A bibliometric analysis of Islamic banking sustainability: a study based on Scopus scientific database

A bibliometric analysis of Islamic banking sustainability: a study based on Scopus scientific database

Literature study: measuring banking performance in Indonesia due to policies for handling the covid-19 pandemic

Contact Info

Product

Resources

About