Islamic Social Reporting, Islamic Corporate Governance, Zakat Perfoming Ratio on the Reputation of Islamic Commercial Banks in Indonesia

نویسندگان

چکیده

Islamic banking always strives to improve its reputation in the community by disclosing social responsibility (JSR) and institutional governance (ICG) as well distribution of Zakat funds (ZPR), but these efforts are still not optimal. The study aimed analyze impact JSR, ICG ZPR on reputation, represented Third Party Fund (DPK) Comercial Bank Indonesia (BUS). population this was purely BUS for period 2016-2020. Samples were selected positive sampling method with a total 7 samples. analytical used is panel data regression, e-views 9.0 analysis tool. results showed that JSR had significant effect while no reputation. It can be concluded progress notoriety have been able affect because currently many banks implemented properly zakat (ZPR) has an economic empowerment.

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Fiscal Policy in an Islamic Economyand the Role of Zakat

This study incorporates Zakat into a simple macroeconomic model of an Islamic economy and analyzes the role of Zakat in the national income determination. The reduced form aggregate consumption function suggests that the determinants of consumption are: Zakat expenditure, taxes, income, and asset holdings of individuals. Zakat could be used as a counter-cyclical policy through the discretionary...

متن کامل

Corporate Governance Practices in Bangladesh: A Comparative Analysis between Conventional Banks and Islamic Banks

Corporate governance (CG) is an important effort to ensure accountability and responsibility and is a set of principles, which should be incorporated into every part of the organization. This study focused on the state of Corporate Governance (CG) in two categories of the banking industries: Conventional Banks and Islamic Banks. As Conventional Banks and Islamic Banks differ a great deal in the...

متن کامل

Islamic Bank Corporate Governance and Regulation : A Call for Mutualization ©

The rhetoric of Islamic banking – exemplified in this opening quote by one of the industry’s most prominent pioneers – is derived from its historical evolution as a model of two-tier silent partnership. In fact, Islamic banks have mimicked conventional bank assets – from receivables to bonds, with credit sale and lease-backed debt instruments. In the meantime, Islamic banks have continued to re...

متن کامل

Deficiency Risk in Islamic and Conventional Banks

In this article, we have elaborated a study over the nature of financial intermediation in Islamic banks by comparison to those of conventional ones. We have found a striking difference between two kinds of intermediation. We tried, from another side, to study the relationship between the capital level and deficiency risk relying on econometric model, and we have obtained a positive and signifi...

متن کامل

Failure Risk in Islamic and Conventional Banks

This study compares the hazard of failure in Islamic and conventional commercial banks using survival models. The sample consists of 421 banks from 20 Middle and Far Eastern countries observed during the 1995 to 2010 period. The conditioning variables are of both bank-level and country-level type. The analysis suggests that Islamic banks have lower failure risk and are less interconnected which...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Akuntansi : jurnal akuntansi integratif

سال: 2023

ISSN: ['2502-5376', '2715-0658']

DOI: https://doi.org/10.29080/jai.v9i1.1206