Implementation of Islamic Corporate Governance, Islamic Corporate Social Responsibility and Financial Performance Toward Reputation (Study of Sharia Commercial Bank in Indonesia)

Abstract

The prospect of the Islamic finance sector in Indonesia is getting better, and the existence of Commercial Sharia Banks (CSB) in Indonesia is guaranteed Act. This study examines the effect of the implementation of the ICG, ICSR and the Financial Health of the reputation, a study of CSB in Indonesia. The results of this study to confirm the results of several previous studies, but on the other hand, does not support the results of testing several previous studies. This study examined the back while developing previous research by increasing the measurement variables for the soundness of banks using three variables representing the ratio of financial ratios of liquidity, profitability and solvency. Measurements on the independent variables, the ICG using GCG report which is a selfassessment of Islamic banking. Measurement Reporting ICSR using Islamic Social Index (ISR Index), while the variable is measured by calculating the reputation of third party funds of a bank divided by total deposits were then compared with the market average of total third party funds CSB. The population of this research is all CSB in Indonesia. The sampling technique used purposive sampling method and obtained a sample of 10 CSB with an eight-year study period, which was in 2011-2018. Financial health in this study was measured using the CAR, OER and FDR. This study using logistic regression analysis techniques with the result that the positive effect ICSR, CAR and FDR negatively affect the reputation, while ICG and OER has no effect on reputation.

The Effect of Green Accounting Implementation on Islamic University Social Responsibility

“…It can be said that business is a group of individuals who have a role and responsibility to serve Allah and the prophet in every situation so that humans have a sense of belonging. Responsibility to Allah as the creator and source of what is consumed and managed (Dusuki (2008) in (Khurshid et al, 2014) The ICSR application is widely used in research in financial institutions, such as the banking sector (Budi, 2021), (Bukhari et al, 2020), (Diyani & Oktapriana, 2020), (Iryani & Laela, 2021), (Print & Reskino, 2016), (Syed-Noh et al, 2018). This research inspires how ICSR research can be implemented in the education sector, such as in universities.…”