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The purpose of this research is to examine and analyze the effect of capital adequacy, financing risk, and Islamic Corporate Governance on financial performance through disclosure of Islamic Social Reporting. The population of this research consists of fifteen Sharia Commercial Banks (IB) in Indonesia which are registered with the Financial Services Authority. The sample consists of ten IBs. This research used quantitative approach with panel data regression method and Sobel test on Eviews-13. The results show that capital adequacy has a positive effect on financial performance. Financing risk, Islamic Corporate Governance, and Islamic Social Reporting have no effect on financial performance. Islamic Social Reporting cannot mediate the capital adequacy, financing risk, and Islamic Corporate Governance on financial performance. [ABSTRACT FROM AUTHOR]

Research aims: This study aims to visualize the topics of Good Corporate Governance and Islamic Social Reporting from previous studies to provide opportunities for further, more diverse research. Design/Methodology/Approach: This study employed a bibliometric approach study in the field of Good Corporate Governance and Islamic Social Reporting published in journals indexed by Scopus, SINTA, Emerald Insight, DOAJ, Research Gate, Science Direct, Garuda, and Google Scholar. Research findings: Research in the field of Good Corporate Governance and Islamic Social Reporting was carried out in 2010-2022, and authors from Indonesia wrote 398 articles. These findings identify publication metadata converted into visualizations in the fields of science, not only economics but also arts, humanities, and psychology, which have not been widely researched. Hence, they could be interesting topics for future research. Theoretical contribution/Originality: This paper is one of the articles that provides a better understanding of Good Corporate Governance and Islamic Social Reporting as a research topic. It examines its evolution in an academic context through bibliometric analysis. Practitioner/Policy implication: These findings are beneficial for academic researchers and industry practitioners as they aid their understanding of the development of Good Corporate Governance research and Islamic Social Reporting, identify the underlying context, and assist in the development of a coherent concept. Research limitation/Implication: This research is also expected to expand the sub-themes related to the implementation and development of Islamic Social Reporting and Good Corporate Governance, where the number of themes has not been widely studied from 2010 to 2023.

This study aims to determine the effect of Company Size, Company Age, Sales Growth, and Sharia Compliance on Disclosure of Islamic Social Reporting (ISR) (Case Study on Islamic Commercial Banks in Indonesia 2018-2021). The population in this study is Islamic Commercial Banks in Indonesia which have sufficient annual reports for 4 years in the 2018-2021 period. The sample of this study used purposive sampling method and banks that met the criteria were 11 Islamic Commercial Banks so that the total number was 44 samples. The analysis technique used is multiple linear regression analysis with the F test hypothesis test and t test using IBM SPSS 26 as data processing software. The results showed that company size has a positive and significant effect on Islamic Social Reporting (ISR) disclosure. Based on the test results of 4 hypotheses, it can be concluded that company size has a positive effect on the disclosure of Islamic Social Reporting. While company age, sales growth, and sharia compliance have no positive effect on the disclosure of Islamic Social Reporting

This study aims to determine the effect of Profitability Ratio, Liquidity Ratio, Company Size on Islamic Social Reporting (ISR) disclosure at Islamic Banks registered in JII for the 2018-2022 period. The data used in this study is secondary data with documentation data collection techniques and literature studies sourced from financial statements. Sample selection using purposive sampling method. The data analysis used was panel data regression with eviews 10. The results of this study show that the variables of Profitability Ratio proportioned by ROA and Company Size portioned by Total Assets have no effect on the disclosure of Islamic Social Reporting (ISR). Meanwhile, the variable Liquidity Ratio portioned by FDR has a negative and significant effect on the disclosure of Islamic Social Reporting (ISR). Then the results of this study show that ROA, FDR, and Company Size together or simultaneously have a positive and significant effect on the disclosure of Islamic Social Reporting (ISR).

This research aims to show the influence of profitability, leverage, and size of the board of commissioners on Islamic social reporting (ISR) disclosure with company size as a moderating variable in Jakarta Islamic Index (JII) companies for 2019-2021. The population of this research was 30 companies, and the selected sample was 13 companies using purposive sampling, so the total sample data is 39. The source used secondary data from company annual reports obtained through each website. Data analysis uses moderated regression analysis (MRA). This research confirms that profitability has a positive and significant effect on ISR disclosure. The leverage and size of the board of commissioners do not affect ISR disclosure. Company size can moderate the effect of profitability on ISR disclosure. Company size cannot moderate the influence of leverage and board size on ISR disclosure. This research shows that effective asset management can increase ISR disclosure for businesses that achieve high profitability, so the research results can be a reference for business management when making ISR policies, especially those related to Islamic business. This research can also be used as evaluation material for company management in determining policies related to ISR, especially in Islamic-motivated companies.

The purpose of this study was to examine the effect of characteristics of the sharia supervisory board and sharia compliance on Islamic Social Reporting reporting with financial performance as a moderating variable on sharia compliance. The type of quantitative research with the sample used in this research is Sharia Commercial Banks in 2017-2022 with a total 80 samples. This study uses three stages of data analysis to determine the most appropriate multiple linear regression model. The tests carried out consisted of the Hausman test, the Breusch and Pagan multiplier test, and the Chow test. Based on these three models, it shows that this study will use the ordinary least square model. Then the diagnostic test, namely normality test, multicollinearity, heteroscedasticity. [ABSTRACT FROM AUTHOR]

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This study aims to obtain empirical evidence regarding the antecedents and consequences of performance based on the maqashid sharia index in Islamic banks in Indonesia. The maqashid sharia index in the literature and previous empirical research is limited to its use in the aspect of performance measurement only. This study seeks new insights into the antecedents and consequences of Islamic bank performance based on the Islamic maqashid index. The antecedent studied is the characteristics of the sharia supervisory board, while the consequences studied are Islamic social reporting. This study examines the effect of the sharia supervisory board on the maqashid sharia index in Islamic banks in Indonesia. In addition, this study also examines the effect of the maqashid sharia index on Islamic social reporting. The research sample is 11 Islamic banks in Indonesia within four years (2015-2018). This study found that the characteristics of the sharia supervisory board had a significant effect on the maqashid sharia index. The better the characteristics of the sharia supervisory board the higher the maqashid sharia index is. In addition, the maqashid sharia index has a significant effect on Islamic social reporting, meaning that the higher the maqashid sharia index, the better Islamic social reporting. The first implication is that it requires Islamic banks to pay attention to fair returns, avoid prohibited products and services, and eliminate harmful elements that result in injustice. The second implication is that it requires Islamic banks to seek to increase their profitability, redistribution of profits and welfare, and investment in the real sector.

Examining the topic of Islamic Social Reporting and Financial Performance from previous research can provide opportunities for further research that is more diverse and innovative. So, to support this research, then mapping is done by analyzing previous research with identifying and analyzing similar research that is relevant in the field of sharia accounting, which discusses the topic of Islamic Social Reporting and Financial Performance. The aim of this research is to map research that is related to the field of sharia accounting. for publication in indexed journals. Scopus, Sinta 1, Sinta 2, Sinta 3, Sinta 4, Sinta 5, Sinta 6, Garuda, and DOAJ. This research uses a type of desk research, using bibliometric analysis methods. It was found that research on Islamic social reporting and financial performance had appeared since 2012. There are 34 articles that discuss topics related to Islamic Social Reporting and Financial Performance, these 34 articles are then explained in this study. 2019 was the peak of the number of published articles related to the topic of Islamic social reporting and financial performance with the highest number of 8 articles. Based on the results of the mapping and analysis of this research, it is concluded that islamic social reporting and financial performance research has begun to be widely studied from year to year and can be developed into topics related to sharia banking, islamic banking, profit sharing ratios, islamic corporate governance, and sharia compliance. [ABSTRACT FROM AUTHOR]

This study aims to analyze the effect of the Islamicity performance index on financial performance through Islamic social reporting as a moderating variable. This research uses quantitative methods. This study used purposive sampling to take samples from a total population of 18 Islamic commercial banks (ICB) to obtain five representative ICB samples. The data source uses secondary data in the form of information originating from the official ICB website. Data analysis used multiple linear regression and moderated regression analysis (MRA). The results showed that the zakat performance ratio, Islamic income vs. non-Islamic income ratio, and Islamic social reporting did not affect financial performance. However, the profit-sharing ratio has a significant effect on financial performance. Islamic social reporting can moderate the effect of the profit-sharing ratio on financial performance. However, Islamic social reporting cannot moderate the variable zakat performance ratio and Islamic income vs. non-Islamic income ratio on financial performance. This research can complement existing research and be a reference for ICB management disclosing information to stakeholders by applying Sharia principles.

Purpose - The purpose of this study is to examine the impact of Islamic social reporting on firm value. Method - This research uses quantitative methods. The sample in this study is 13 sharia companies registered in the Jakarta Islamic Index for 2016-2020. Data analysis using multiple linear regression. Islamic social reporting as an independent variable, while the firm value is measured using Tobin's Q as the dependent variable, and firm size as a control variable. Result - The empirical results in this study found that Islamic social reporting has a positive and significant effect on firm value. Implication - Sharia companies listed in the Jakarta Islamic Index are expected to focus on Islamic principles in carrying out activities including in social aspects to increase company value as part of the company's strategy. Originality - This study combines the ISR disclosure index from several previous researchers to measure ISR disclosure in Islamic companies.

Penelitian ini bertujuan untuk mengetahui pengaruh debt equity ratio, kinerja keuangan, ukuran perusahaan, dan kepemilikan institusional terhadap islamic social reporting dengan komisaris independen sebagai variabel moderating. Sampel penelitian ini adalah bank umum syariah di Indonesia tahun 2016-2020. Metode pengambilan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan adalah moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa debt equity ratio berpengaruh positif terhadap islamic social reporting. Kinerja keuangan, ukuran perusahaan dan kepemilikan institusional tidak berpengaruh terhadap islamic social reporting. Setelah melakukan uji moderated regression analysis menunjukkan komisaris independen dapat memoderasi pengaruh debt equity ratio, kinerja keuangan, ukuran perusahaan, dan kepemilikan institusional terhadap islamic social reporting.

This study examines the effects of profitability, leverage, and Islamic social reporting (ISR) on firm value. This study uses explanatory research with a quantitative approach. The population in this study is all companies from the basic and chemical industry sectors listed on the Indonesian Syariah Stock Index in consecutive years reporting financial statements for 2017-2021. Saturated sampling is selected as the sampling method, and documentation is used to collect data. The data were analyzed using path analysis with the help of IBM-SPPS-21. The results showed that profitability significantly affects firm value, while leverage does not significantly affect firm value. Profitability significantly affects ISR reporting, whereas influence does not affect ISR reporting. ISR reporting can increase the value of a company. ISR reporting can mediate the relationship between profitability and firm value. However, ISR reporting cannot mediate the impact of leverage on firm value. The findings of this study suggest that to maximize returns, it is necessary to pay attention to the company's profitability, the proportion of leverage used, and the company's ISR reporting. [ABSTRACT FROM AUTHOR]

This study aims to determine the contribution of green banking to integrated Sharia Maqasid- based performance and to reveal whether social performance with Islamic Social Reporting (ISR) disclosure strengthens the relation between green banking and integrated Sharia Maqasid-based performance. We evaluated the research model using the PLS algorithm and then carried out hypothesis testing. Then, using the purposive sampling method, 130 data were collected from 26 Sharia Banks, 9 Sharia Banks in Indonesia and 16 Sharia Banks in Malaysia, from 2018 to 2022. We find that Green Banking positively affects Integrated Maqasid Al-Shariah Performance Measures, and ISR hurts Integrated Maqasid Al-Shariah Performance Measures. Furthermore, the disclosure of ISR strengthens the effect of Green Banking on performance based on integrated Sharia Maqasid. However, no bank has a high score and fully meets the requirements for green banking, Islamic Social Reporting, and performance based on integrated Maqasid Sharia. Therefore, Islamic banks in Indonesia and Malaysia need to maximize the expansion of green banking, Islamic Social Reporting, and performance based on integrated Sharia Maqasid

Islamic Social Reporting is an important aspect for companies with sharia principles in increasing their value. Reporting Disclosure currently only focuses on quantity not quality. Quantity can cause information anomaly because it is only based on the amount of disclosure, the way to minimize it is to focus on the quality of social Islamic disclosure. The purpose of this study was to analyze empirically the effect of financial performance (ROA), Innovation Disclosure (ID) and Good Governance Business Sharia (GGBS) on Islamic Social Disclosure (ISR). This study uses moderated regression analysis (MRA) with e-views 11. The sample used is a banking company registered with the financial services authority (OJK). The results of this study indicate that ROA has no effect on ISR, while the other variables, namely ID and GGBS, have an effect on ISR. The results of this research have practical implications, namely the practice of sharia governance and innovation is a part that needs to be strengthened to encourage management to improve the quality of ISR disclosure. In terms of theoretical implications, the results of this research become literature that can contribute to the development of the ISR research model.

This study aims to examine the effect of Islamic Social Reporting (ISR) disclosures on financial performance. The dependent variable used in this study is financial performance as measured by Return on Assets (ROA). The independent variable in this study is Islamic Social Reporting (ISR). The population in this study is the Islamic banking industry registered with the Financial Services Authority (OJK) for the 2011-2020 period. The sample in this study were 8 Islamic banks selected using purposive sampling method. This study uses panel data linear regression analysis as a data analysis tool. The statistical tool used was Eviews 9. The results showed that disclosure of Islamic social reporting had a significant positive effect on return on assets (ROA) with a prob value of 0.0102 or less than 0.05. So that ISR can be used to predict ROA with a positive coefficient direction, meaning that if ISR increases, ROA will increase, which means that financial performance will increase. [ABSTRACT FROM AUTHOR]

Islamic social reporting as part of the responsibility of Islamic banks in fulfilling Islamic social performance reporting can also be a priority for investors in making investment decisions. The use of the Islamic social reporting Index in the disclosure of company reports aims to fulfill investors' spiritual desires in the form of accountability to Allah. This study aims to determine the effect of firm age, firm size, and profitability on Islamic social reporting disclosure in Indonesian commercial banks. The study used quantitative methods, and the research population used the financial statements of 11 Indonesian Islamic commercial banks registered with the financial services authority (OJK) from 2014 to 2019. The research sample used 5 Indonesian Islamic commercial banks registered with the OJK and published from 2014 to 2019, using a purposive sampling technique. The data analysis technique with panel data was processed using EViews 10. The results showed that company age significantly affected Islamic social reporting disclosures; company size and profitability did not affect Islamic social reporting disclosures. The research has practical implications and contributes to the fulfillment of investor confidence and the accountability of Islamic companies to stakeholders to manage public fund investments according to sharia principles and sharia compliance standards.

Islamic banking is an institution that works to carry out company activities in accordance with sharia principles. Islamic banking needs to measure financial performance in the post-covid-19 period. The ratios that can be used to measure financial performance are Islamicity Performance Index and Islamic Social Reporting. This study aims to analyze the effect of the Islamicity Performance Index and Islamic Social Reporting on the financial performance of Islamic banking in Indonesia after COVID-19. This type of research is quantitative. The sample used is in 2020-2021 totaling 11 samples. The data analysis technique used is panel data regression analysis which is processed using the Eviews 12 program. The results of this study indicate that the Islamicity Performance Index and Islamic Social Reporting shows that there is a significant effect on Financial Performance.

Disclosure of Islamic Social Reporting (ISR) has a role in the company, and the broad ISR will lead the company to a positive impact. This study aims to analyze the effect of profitability, leverage, and institutional ownership on Islamic Social Reporting (ISR) disclosure with firm size as a moderating variable in companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period. Determination of the sample using the purposive sampling method. The data used are 84 company annual reports. The test analysis method uses Moderated Regression Analysis (MRA). The study results partially show that profitability, leverage, and institutional ownership do not affect ISR disclosure. Firm size can moderate the effect of leverage on ISR disclosure. Meanwhile, firm size cannot moderate the effect of profitability and institutional ownership on ISR disclosure. Companies with declining or increasing financial conditions cannot motivate companies to make more comprehensive disclosures. Companies with good intentions, of course, will continue to make broader disclosures in financial conditions up or down.

This study aims to explore social reporting by Islamic banks (IB) (referred to as Islamic social reporting, ISR, hereafter) through two streams, i.e., its determinants and consequences on firm performance. Using annual report data from 90 samples of the world's IB from 2016–2020, this study focuses on the sharia governance implementation through the role of the Sharia Supervisory Board (SSB). The SSB was measured by individual characteristics and IG-Score, representing a combination of dichotomous characteristics of the SSB, which have not been encountered in previous studies. Firm performance as a consequence of disclosure was determined by a more comprehensive approach based on accounting and the stock market. The study's findings demonstrate the SSB's beneficial influence on ISR, suggesting that the presence of an SSB can promote ISR practices. Social reporting has been found to have a negative impact on ROA, but it has a positive impact on MTBV and Tobin's Q. The data suggest that while voluntary reporting practices may cause a short-term decline in profitability, they can have a positive impact on an enterprise's long-term value. [ABSTRACT FROM AUTHOR]

This study investigates Islamic social reporting as an intervening variable between Islamic corporate governance to firm value. The method used purposive sampling with the samples of 11 sharia banks listed on Bursa Malaysia and Indonesia in 2012-2016. The analysis used path analysis with warp partial least square to examine the mediation effect of Islamic social reporting. Indicators for measuring Islamic corporate governance used accountability, transparency, responsibility, and fairness. Indicators measured firm value using price to book value ratio and price to earnings ratio. Indicators for measuring Islamic social reporting used investment and finance, products and services, labor, community, environment, and corporate governance. The results described Islamic corporate governance had a significant positive effect on firm value. Islamic corporate governance showed a significant positive impact on Islamic social reporting. Islamic social reporting had a significant negative effect on firm value, so it is concluded that Islamic social reporting is unable to mediate between the influence of Islamic corporate governance on firm value. This confirms that sharia banking with good Islamic corporate governance would improve Islamic social reporting and firm value, while Islamic social reporting runs well could not respond to investors as information needed in decision making to increase firm value.

Abstract: This research aims to investigate how the board of commissioners plays a role in influencing Islamic social reporting. The object of this study was the disclosure of Islamic social reporting in sharia banking in Indonesia, through secondary data. Data were analyzed using multiple linear regression analysis. The findings showed the role of the board of commissioners in influencing the extent of Islamic social reporting disclosure more likely through the size of the board of commissioners, not through an independent board of commissioners or the number of board meetings. Researchers found that challenge of a great opportunity for the board of commissioners to contribute to social responsibility of companies in accordance with the provisions of Islam. Keywords: Islamic social reporting, board of commissioners, sharia banks Peran Dewan Komisaris dalam Islamic Social Reporting Abstrak: Penelitian ini bertujuan untuk mengetahui peran dewan komisaris dalam mempengaruhi Islamic social reporting. Objek penelitian ini adalah pengungkapan Islamic social reporting pada perbankan syariah di Indonesia, melalui data sekunder. Analisis data menggunakan analisis regresi linier berganda. Temuan menunjukkan bahwa peran dewan komisaris dalam mempengaruhi pengungkapan Islamic social reporting cenderung melalui ukuran dewan komisaris, bukan melalui dewan komisaris independen atau jumlah rapat dewan. Peneliti menemukan bahwa terdapat tantangan yang menjadi peluang besar bagi dewan komisaris untuk berkontribusi pada tanggung jawab sosial perusahaan sesuai dengan ketentuan Islam. Kata kunci: Islamic social reporting, board of commissioners, bank syariah

The rapid growth of the Islamic religion has increased the desire and need of the people to work in accordance with Islamic principles which has led to the birth of companies based on Islamic values. The company itself has an obligation to fulfill social responsibility for the environment around the company. Islamic Social Reporting is another form of social responsibility based on a sharia perspective. The purpose of this study was to examine the effect of financial factors including leverage, profitability, liquidity, company size and non-financial factors, namely the size of the board of commissioners, the frequency of board meetings, independent commissioners, awards, media exposure to ISR disclosure with the object of research being companies listed in Jakarta Islamic Index (JII) for the period 2015-2019. The sample have been selected using purposive sampling method and data analysis using multiple regression analysis. The results showed that leverage, company size and the size of the Board of Commissioners partially had an influence on ISR disclosure. Meanwhile, profitability, liquidity, board of commissioners' meeting frequency, independent commissioners, awards, and media exposure had no effect on ISR disclosure. The coefficient of determination shows a number of 0.495. This explains that the independent variables in this study are able to explain the ISR disclosure of 49.5% while the remaining 50.5% consists of other factors which are not discussed in this study.

The implementation of Good Corporate Governance (GCG) should be implemented properly, in order to create a healthy banking according to sharia principles. An important part of the governance structure of the Bank is the board of commissioners, directors, and the sharia supervisory board. This study analyzes the effect of GCG disclosure consisting of the board of commissioners, board of directors and sharia supervisory board on Islamic social reporting in Islamic commercial banks in Indonesia. This type of research is associative quantitative. The research sample consisted of seven (7) Islamic commercial banks in Indonesia, with an observation period of 2014-2019. The data source comes from the annual report and GCG report of each Islamic commercial bank. Disclosure of ISR is carried out by means of a dichotomy, namely "1" if the report is disclosed and "0" if not disclosed. Data analysis using multiple linear regression. Hypothesis testing using the t test, F test, and R Square. The results showed that the variable size of the board of commissioners had no effect on the ISR disclosure. Meanwhile, the variable size of the board of directors and sharia supervisory board affects the ISR disclosure. The quality and competence of the board of directors and the sharia supervisory board determine Islamic banks in implementing good corporate governance. Penerapan Good Corporate Governance (GCG) sudah semestinya diterapkan dengan baik, agar terwujudnya perbankan yang sehat sesuai prinsip syariah. Bagian penting dalam struktur tata kelola Bank adalah komisaris, direksi, serta dewan pengawas syariah. Penelitian ini menganalisa pengaruh pengungkapan GCG yang terdiri dari dewan komisaris, dewan direksi dan dewan pengawas syariah terhadap Islamic social reporting pada bank umum syariah di Indonesia. Jenis penelitian adalah kuantitatif asosiatif. Sampel penelitian berjumlah tujuh (7) bank umum syariah di Indonesia, dengan periode pengamatan 2014-2019. Sumber data berasal dari annual report dan laporan GCG masing-masing bank umum syariah. Pengungkapan ISR dilakukan dengan cara dikotomi, yaitu “1” apabila laporan tersebut diungkapkan dan “0” apabila tidak diungkapkan. Analisis data menggunakan regresi linier berganda. Pengujian hipotesis menggunakan uji t, uji F, dan R Square. Hasil penelitian menunjukkan bahwa variabel ukuran dewan komisaris tidak berpengaruh terhadap pengungkapan ISR. Sedangkan, variabel ukuran dewan direksi dan dewan pengawas syariah berpengaruh terhadap pengungkapan ISR. Kualitas dan kompetensi dewan direksi serta dewan pengawas syariah menentukan bank syariah dalam menerapkan tata kelola perusahaan yang baik.

Islamic banks, as part of the economy, have higher expectations of fulfilling social responsibility as Islamic financial institutions, in line with Islamic principles. Banks provide public financial services and are one of the most sensitive firms in Islamic societies regarding Islamic social accountability. Banks are legally and socially bound to the social and economic needs of society, so the Islamic banking industry is the backbone of the socio-economic development of every Islamic society. Accordingly, the purpose of this study is to evaluate the impact of disclosure of Islamic social responsibility on the financial performance of banks. For the purpose of this study, the data of 10 banks listed in Tehran Stock Exchange during the period 2011-2019 were analyzed using Eviews software. The findings show that the level of disclosure of banks' Islamic social responsibility has a positive and significant effect on EBITDA, as well as the level of disclosure of Islamic social responsibility of the bank. There is a significant negative impact on the market value to equity (MTB) ratio. These results suggest the need for the central bank to establish standardized standards and the need for integrated reporting to expose Islamic social accountability in banks.

Sharia-compliant companies had to add Islamic Social Reporting when disclosing Corporate Social Responsibility information due to its characteristics. Sharia-compliant companies in Indonesia still do not do this much, and it is very interesting to study, because every sharia-based entity must comply with sharia provisions in all aspects of its activities, including when compiling social reporting. The purpose of this study is to analyze the influence of profitability, liquidity, leverage, and an Islamic Governance Score on Islamic Social Reporting in Islamic commercial banks in Indonesia. The sampling is carried out using a purposive sampling technique for up to 10 Islamic commercial banks with a six-year observation period, so there are 60 units of analysis. The data are collected using a documentation technique. The analysis in the study uses panel data regression. Based on a Random Effect Model, the study showed that profitability and leverage do not affect Islamic Social Reporting, while liquidity and the Islamic Governance Score had an impact on the Islamic Social Reporting.

This study aims to test and empirically prove the influence of company size, profitability, liquidity and environmental performance on the disclosure of Islamic Social Reporting. This type of research is quantitative research, uses secondary data taken from the Indonesia Stock Exchange (IDX) or the Ministry of Environment. Based on the purposive sampling method, there are 33 samples of companies for 3 years in companies registered with ISSI. This study uses a special regression analysis for panel data using Eviews 10. The results of this study indicate that company size and profitability have a positive effect on the disclosure of Islamic Social Reporting. While liquidity and environmental performance failed to have an effect on the disclosure of Islamic Social Reporting. The results of this study are expected to be a consideration of what factors influence the disclosure of Islamic Social Reporting on companies listed on the Indonesian Islamic stock index (ISSI) in 2015 - 2017 which are also listed on PROPER

Many previous studies still examine the Islamic maqashid index as a performance measurement system. This collaborative research uses the maqashid sharia index in another perspective as a determinant that influences the level of Islamic social reporting. In addition, Islamic governance and Islamic social reporting were used in this study. The novelty offered from this study is on the research model which includes financial determinants and non-financial determinants of Islamic social reporting. Financial determinants in this study use profitability, company size, and age of the company. The non-financial determinants include Islamic governance and maqashid sharia index. This study aims to obtain empirical evidence about the influence of Islamic governance, maqashid sharia index, and financial performance on Islamic social reporting. The object of research is 11 Islamic banks in Indonesia in the period 2015-2018. The data analysis technique uses Partial Least Square with SmartPLS version 3 software by applying convergent validity, discriminant validity, reliability and hypothesis testing. The research findings show that the Maqashid Syariah index and financial performance influence the level of Islamic social reporting. The better the maqashid Syariah index the wider the level of social reporting. The stronger effect produced by financial performance on the level of social reporting. In contrast, Islamic governance does not affect the maqashid Sharia index and Islamic social reporting.

Many previous studies still examine the Islamic maqashid index as a performance measurement system. This collaborative research uses the maqashid sharia index in another perspective as a determinant that influences the level of Islamic social reporting. In addition, Islamic governance and Islamic social reporting were used in this study. The novelty offered from this study is on the research model which includes financial determinants and non-financial determinants of Islamic social reporting. Financial determinants in this study use profitability, company size, and age of the company. The non-financial determinants include Islamic governance and maqashid sharia index. This study aims to obtain empirical evidence about the influence of Islamic governance, maqashid sharia index, and financial performance on Islamic social reporting. The sample of this research is 11 Islamic banks in Indonesia in the period 2015-2018. The data analysis technique uses Partial Least Square with SmartPLS version 3 by applying convergent validity, discriminant validity, reliability and hypothesis testing. The research findings show that the Maqashid Sharia index and financial performance influence the level of Islamic social reporting. The better the maqashid sharia index the wider the level of social reporting. The stronger effect produced by financial performance on the level of social reporting. In contrast, Islamic governance does not affect the maqashid Sharia index and Islamic social reporting. [ABSTRACT FROM AUTHOR]

This study aims to determine the development and trend map of Islamic Social Reporting (ISR) outbreak research that is published by a reputable journal in the theme of Islamic economics and finance. The data analyzed were more than 91 publications of Scopus indexed publications. The export data is then processed and analyzed using the R Biblioshiny application program to find out the bibliometric map of the development of Islamic Social Reporting research. The results showed that the number of publications on the development of Islamic Social Reporting research experienced a significant increase. The results show that the highest number of document types are journal articles. The most popular authors are Amran A, and the most popular keyword topics are Islamic, reporting, and social. Islamic Social Reporting has become an important part of the discussion of the financial business; not only in banking, but also in the corporate business. [ABSTRACT FROM AUTHOR]

This research aimed to examine the indirect effect of Islamic Corporate Governance (ICG) disclosure and Intellectual Capital (IC) on Islamic Social Reporting (ISR) disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. It used secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They were testing this research using regression analysis with data for the annual reporting period of 2011 through 2014. The result finds that ROE mediates the effect of ICG on ISR disclosure. This shows that good management of Islamic banks will produce high financial performance so that they are able to carry out their social roles well too. The contribution of this research is to develop a new model of the role of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.

Penelitian ini menekankan pada pengaruh Ukuran Dewan Pengawas Syariah dan keahlian Dewan Pengawas Syariah terhadap pengungkapan Islamic Social Reporting serta implikasinya terhadap kinerja keuangan. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh Ukuran Dewan Pengawas Syariah dan keahlian Dewan Pengawas Syariah terhadap pengungkapan Islamic Social Reporting (ISR) serta pengaruhnya terhadap kinerja keuangan pada perbankan syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh bank umum syariah di Indonesia yang terdaftar pada Bank Indonesia. Periode pengamatan dalam penelitian ini adalah tahun 2013-2017. Metode penentuan sampel dalam penelitian ini adalah purposive sampling. Ada tujuh bank dan diperoleh 35 observasi. Uji asumsi klasik dilakukan untuk analisis data dan analisis regresi untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa ukuran dewan pengawas syariah berpengaruh positif dan signifikan terhadap tingkat pengungkapan Islamic Social Reporting, namun keahlian dewan pengawas syariah tidak memiliki pengaruh signifikan, sedangkan Islamic Social Reporting berpengaruh terhadap kinerja keuangan perbankan syariah.

The purpose of this study is to examine and analyze the intervening effect of Islamic Social Responsibility and capital structure on the relationship between profitability and firm value. This research is an explanatory research with a quantitative descriptive approach. The data used were obtained from annual reports of sampled firm as published on the Indonesia Stock Exchange (IDX) for the 2013–2018 period. 39 companies classified as basic and chemical industries and listed in the Indonesia Sharia Stock Index (ISSI) were sampled using the purposive sampling technique. The data were analyzed using Structural Equation Model (SEM) and Sobel test to analyze the indirect effect. The results show that profitability, ISR and capital structure have a positive significant effect on firm value. Profitability was found to have positive affect on ISR and negative affected the capital structure. A mediation test showed that ISR and capital structure does not mediate the effect of profitability on firm value.

Abstract. Islamic social reporting (ISR) is used to assess a company's social performance based on Islamic principles. Islamic social performance reports will influence investors' decisions in investing. This research is to analyze factors influencing the Islamic Corporate Social Responsibility report. Data is obtained from the annual reports of 44 companies in the halal industry sector from 2013-2018, and analyzed using the Random Effect Model (REM) method. In this research, interest on debt-based Sharia Screening (SS) is divided by total assets with a maximum tolerance of 45 percent; the companies’ net-based Profitability (PRV) is divided by the total assets (ROA), and total debt-based leverage (LEV) is divided by equity (DER). The result is that Sharia Screening, Profitability, and Leverage affect ISR reporting. Increasing sharia screening and leverage will decrease ISR reporting, while increasing profitability will increase ISR reporting. Thus, the increase and decrease in this variable affect the companies’ decision to report the ISR. Therefore, companies must improve their financial performance to improve corporate social responsibility disclosure quality, which is very important for stakeholders in investing. Keywords: Islamic Social Reporting, Random Effect Model, Sharia Screening, Profitability, Leverage Abstrak. Pelaporan sosial Islam digunakan untuk menilai kinerja sosial perusahaan berdasarkan prinsip-prinsip Islam. Laporan kinerja sosial Islam akan mempengaruhi keputusan investor dalam berinvestasi. Penelitian ini dilakukan untuk menganalisis faktor-faktor apa saja yang mempengaruhi laporan sosial Islam dengan menggunakan 44 perusahaan sektor industri halal, data tahunan tahun 2013-2018, dan menggunakan metode random effect model (REM). Syariah Screening (SS) berbasis pada hutang bunga dibagi total aset dengan toleransi maksimal 45 persen, Profitabilitas (PRV) berbasis pada laba bersih perusahaan dibagi total aset (ROA), dan leverage (LEV) berbasis pada total hutang dibagi ekuitas (DER). Hasilnya adalah syariah screening, profitabilitas, dan leverage mempengaruhi pelaporan sosial Islam. Peningkatan syariah screening dan leverage akan menurunkan pelaporan ISR, sedangkan peningkatan profitabilitas akan meningkatkan pelaporan ISR. Dengan demikian kenaikan dan penurunan variabel ini mempengaruhi keputusan perusahaan untuk melaporkan ISR. Oleh karena itu, perusahaan harus meningkatkan kinerja keuangannya untuk meningkatkan kualitas pelaporan sosial Islam yang sangat penting bagi stakeholders dalam berinvestasi. Kata kunci: Pelaporan Sosial Islam, Random Effect Model, Syaria Screening, Profitabilitas, Leverage

The performance of Islamic entities does not only consist of aspects of financial performance (economic performance), but also views from the aspect of sharia as a characteristic that distinguishes it from conventional entities. The purpose of sharia is revealed in the form of maqashid sharia which must be applied in all aspects of life. Therefore, the maqashid sharia approach can be an alternative choice for assessing the performance of a sharia-based entity. In addition, another requirement for Islamic entities is to disclose Islamic Social Reporting (ISR), in which there are 43 items that are characteristic of Islamic entities that must be disclosed in the financial statements of Islamic entities as a form of accountability for Islamic entities. This research uses a qualitative approach by means of case studies based on the interpretive paradigm in order to capture the performance of Islamic hotels using the maqashid sharia approach, and to see whether the elements in Islamic Social Reporting already exist in Islamic hotels. Based on the results of a survey of sharia hotels in Indonesia, both those that have been certified as sharia hotels, hotels that have halal certification for their restaurants, and hotels that claim to be sharia hotels. The conclusion is that certified sharia hotels have been proven to have implemented and maintained sharia values in their hotel operations, although there were some insignificant violations. The implementation of sharia values is not only applied by sharia hotels that have been certified as sharia hotels. The new sharia hotels apply the halal concept, either claiming to be a sharia hotel in the name of the hotel or not mentioning the word sharia in the hotel name. In fact, there were almost perfect implementations in several Islamic hotels that were not yet certified as sharia hotels. It's just that for 2-star hotels and below that claim to be sharia hotels, the implementation of sharia values is only limited by not accepting guests who are not legal spouses, and not providing liquor.

Purpose: This research is aimed to analyze whether disclosure of corporate social responsibility (CSR) of sharia bank in Indonesia is influenced by some factors. Methodology: This research used the data from Islamic Social Reporting (ISR) index. ISR was evaluated based on content analysis; that is by analyzing annual report of 11 sharia banks. Findings: Multiple regressions showed that company size significantly affected the level of disclosure of CSR but it was the contrary for profitability. Originality/contributions: This is the first study to used 11 sharia banks in Indonesia during the period of 2010-2013.

This study was conducted to examine the effect of the size of the Sharia Supervisory Board (DPS), the number of DPS meetings, DPS education, and duality in SSB positions on Islamic Social Reporting using the control variable of company size and profitability. The object of the study consisted of 13 Sharia Commercial Banks and 21 Sharia Business Units recorded in the Financial Services Authority in the 2015 2017 period. Content Analysis is used to identify themes and items in the bank's annual report. Multiple linear regression analysis is a method used in the data processing. This study proves the variable number of SSB meetings, duality in SSB positions, SSB size and profitability significantly influence ISR Islamic Social Reporting. Meanwhile, the variable number of SSB and SSB education was found to have no significant effect on Islamic Social Reporting. Key words : Sharia Supervisory Board, Islamic Bank, Islamic Social Reporting

Abstract: Islamic Discourse on Islamic Social Reporting as Sharia Based Accountibility. This article seeks to reveal representations of sharia-based accountability in the concept of Islamic Social Reporting (ISR) as an effort to provide relevant information in accordance with the spiritual needs of Muslim decision-makers. This study is conducted by literature study based on Islamic framework and previous research results. From these reviews, it provides evidence that accountability is crucial to making responsive attitudes to entities, in which they gain authority and recognize that there must be an accountability attitude to be undertaken. Sharia-based accountability is needed for the Muslim community to demonstrate accountability to fellow human beings, society and God. Implementation of ISR as a form of accountability is based on the principles and philosophies extracted from the Quran and sunah as a guide in various life activities. Therefore, the implementation of ISR is based on spiritual and transcendental elements which are believed to be able to solve and mitigate social problems, both within a business entity and in society, especially for the empowerment of people’s economy and humanism.

The observation of diverse and significant business opportunities in Islamic institutions and banks by official government institutions around the world has led to increasing attention to Islamic financial institutions. A large number of professional investors have shown great interest in adding Islamic financial products to their investment portfolio. The capital market mechanism of Islamic countries is different from other famous countries for creating and expanding capital markets. In Islamic systems, economic actors are guided not only by laws and regulations but also by the guidelines of the Quran. Islamic finance provides various products in the form of tools and methods. The main financing instruments used by Islamic financial institutions have distinctive features such as the ability to estimate the value of various assets based on their original value, the allocation of specific financing methods per contract, the correct and non-contradictory definition of the prices of goods and services, as well as the partners\' share of profits and losses. The present article, while describing the tools of Islamic financial institutions and the role of Islamic finance according to the model of Islamic economics in the development of the world economy, has also examined Islamic social reporting in these institutions. The most important result of the present concept paper is that the use of Islamic financing tools under the principles of Islamic economics leads to a reduction in the level of financial breaks and distrust in capital markets.

This study aimed to obtain empirical evidence about the influence of profitability and the disclosure of Islamic Social Reporting (ISR) on firm value on Islamic banking in Indonesia. The population of this research is all of Islamic Bank in Indonesia 2014 - 2016. The sample of this research is Islamic Bank in Indonesia by using purposive sampling method. There are e l e v e n b a n k s and obtained 44 observations. Classic assumption test performed for data analysis and regression analysis to test the hypothesis. The results of this study indicate that Profitability significantly influence the level of Social Reporting Islam and corporate values, Islamic Social Reporting does not affect the value of the company While profitability has a significant effect on corporate value, while the ISR has no significant effect on the level of corporate value.

This study aims to critically analyze the effect of islamic social reporting, intellectual capital and the sharia supervisory board on islamicity financial performance index of Islamic Banks in Indonesia during 2011-2015. The samples of this study are ten islamic commercial banks that were initially selected by using purposive sampling method. Islamicity financial performance index was used as a measure of financial performance of Islamic banks which are consist of profit sharing ratio, zakat performance ratio, equitable distribution ratio, and islamic income versus non islamic income ratio. The analysis technique performed in this study is partial least squares. The results of this research revealed that islamic social reporting, intellectual capital and sharia supervisory board have positive and significant effect on islamicity financial performance index of Islamic banks.

The objective of this research is obtain empirical evidence about the effect of commissioner board size, commisioner board independence, audit committee size, profitability, and the environmental performance on Islamic Social Reporting (ISR) of companies which are in the Sharia Securities List (DES). The population of this research consisted of all companies under DES which joined PROPER environmental rating during 2011-2015. There were 31 companies were selected as samples based on purposive sampling method. The method employed to measure the ISR Disclosure was content analysis by scoring the items of social disclosure in the annual report of those companies. The multiple linier regression shows that the size of commisioner board, profitability, and environmental performance have positive effects on the disclosure of Islamic Social Reporting, while the independence of commisioner board and audit committe do not affect the disclosure of Islamic Social Reporting.