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.
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ژورنال
عنوان ژورنال: Akuntansi : jurnal akuntansi integratif
سال: 2023
ISSN: ['2502-5376', '2715-0658']
DOI: https://doi.org/10.29080/jai.v9i1.1206