Proceedings of the 7th Regional Accounting Conference (KRA 2020)

The Practice of Disclosing Sustainability Reports on Bank Performance: Maqashid Shariah Perspective

Authors
Arini, Satia Nur Maharani
Corresponding Author
Arini
Available Online 19 April 2021.
DOI
https://doi.org/10.2991/aebmr.k.210416.042How to use a DOI?
Keywords
islamic bank’s performance, maqashid syariah, sustainability report
Abstract

This study evaluated the correlation among the disclosure of sustainability report towards bank’s performance from the perspective of Maqashid Syariah. Islamic Bank in Indonesia and Malaysia in the period of 2014-2018 was used as the sample in this study. The method used was Generalized Method Moments (GMM) with 4 model of research. As a result, this study showed that on the first (1) model (Diin) the variable of economic sustainability, social sustainability, and debt ratio have a significant positive impact toward Islamic banking perspective on religious maintenance. On the second (2) model (Maal) the variable of economic sustainability has a significant positive impact towards Islamic bank’s performance and the perspective of preserving property. On the third (3) model (Nafs & ‘Aql) the variable of sustainability general standards and social sustainability have significant positive impact toward the preservation of main and soul. This finding implies that sustainability report was used as horizontal accountability (employee, community, and society). Further, on the fourth (4) model (Nasl) only the variable of social sustainability has significant positive impact toward perspective performance of raising descendent. Briefly, the result of this study shows that in the presentation of Islamic bank accountability implements Islamic objectives, namely rahmatan lil’alamin

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210416.042How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Arini
AU  - Satia Nur Maharani
PY  - 2021
DA  - 2021/04/19
TI  - The Practice of Disclosing Sustainability Reports on Bank Performance: Maqashid Shariah Perspective
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 333
EP  - 342
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.042
DO  - https://doi.org/10.2991/aebmr.k.210416.042
ID  - 2021
ER  -