This research aims to find out and compare whether there are significant differences in Profitability, Islamicity Performance Index, and Intellectual Capital of Sharia Banks in Indonesia before and during the Covid-19 Pandemic. The data source uses secondary data, obtained from reading sources from several journals and annual financial reports for the 2018-2019 period for Sharia Banks in Indone…
This research aims to investigate the influence of Intellectual Capital, Islamicity Performance Index, and Corporate Social Responsibility on the Financial Performance of Islamic Banks in Indonesia and Malaysia from 2016 to 2021, as well as to determine whether Islamic Good Corporate Governance can strengthen the relationship between these variables. The method used in this research is quantita…
This study aims to examine the influence of Sharia Compliance and Islamic Corporate Governance on financial performance using secondary data in the form of annual reports from 8 selected Islamic commercial banks (BUS) in Indonesia based on a purposive sampling technique with an observation period of 5 years. There were 7 data didn’t the BLUE (Best Linear Unbiased Estimation) so the outliers w…
Penelitian ini dilakukan untuk menganalisis pengaruh financila perfomance yang terdiri dari return on Asset (ROA) dan Return on Equity(ROE) dan Islamic Corporate Governance (ICG) terhadap pengungkapan Islamic Social Reporting (ISR) studi kasus pada bank umum syariah. Sampel pada penelitian ini sebanyak 24 sampel dengan kriteria sampel merupakan BUS yang beroperasi hingga tahun 2020 dan rutin me…
Indonesia has a significant potential to enhance income distribution among Muslim communities, particularly through Zakat, Infaq, and Sedekah (ZIS). Despite the positive trend in zakat collection following the enactment of the Zakat Management Law, many zakat management institutions still lack understanding in preparing reports in accordance with Sharia accounting standards and grounded in the …