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Analysis Impact of Islamic Social Reporting Indexs for Profitability Bank Syariah Indonesia

Abstract

The objective of this study is to examine the impact of Islamic Social Reporting (ISR)
on the profitability of Bank Syariah Indonesia during the period of 2021-2022. Islamic
Social Reporting is a manifestation of corporate responsibility towards the environment
as a social concern, while adhering to Sharia principles and being answerable to Allah
SWT. It aims to enhance transparency in business activities without disregarding the
company's capabilities. Banking firms have traditionally relied on the Global Reporting
Initiative Index (GRI) for their CSR reporting. The utilisation of the Islamic Social
Reporting Index (ISR) is recommended for disclosing social performance in Sharia
banking. The Islamic Social Reporting index encompasses five topics for disclosure:
Finance and Investment, Products and Services, Labour, Social, Environment, and
Organisational Governance. This study utilises secondary data extracted from
quarterly reports available on the official website of the bank for the period of 2021-
2022. The research focuses on Bank Syariah Indonesia (BSI) as its subject of study.
The data processing results indicate that Islamic Social Reporting has a simultaneous
impact on the profitability value. Only three parameters, labour (0.13375), social
influence (0.8955), and environmental influence (0.18899), have a considerable impact
on the profitability value.
Keywords: Islamic Social Reporting, Profitability, Sharia Banking

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.1 FAD a 24
Penerbit
SUKOHARJO : Perbankan Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 24 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.1
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Perbankan Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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