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Journal articles on the topic 'Institutional Social Responsibility (ISR)'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

S., Venkatesha Murthy. "SOCIAL WORK INITIATIVES AND COMMUNITY CONCERNS THROUGH INSTITUTIONAL SOCIAL RESPONSIBILITY (ISR) TOWARDS SUSTAINABLE DEVELOPMENT." Shanlax International Journal of Arts, Science and Humanities 6, S2 (2019): 191–200. https://doi.org/10.5281/zenodo.2566259.

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<em>In recent years, the role of institutions for development has received considerable attention from development researchers, policy makers and practitioners. It is time for the institutions to focus more on providing services to the needy in collaboration with other institutions and organisations. This will be successfully carried out through the establishment of the Institutional Initiatives for Community Concerns (IICC). The Centre proposes an innovative analytical framework that maps out channels of influence between institutions and development outcomes. Educational Institutions are def

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Sari, Mike Sonita, and Nayang Helmayunita. "Pengaruh Good Corporate Governance Terhadap Pengungkapan Islamic Social Reporting." JURNAL EKSPLORASI AKUNTANSI 1, no. 2 (2019): 751–68. http://dx.doi.org/10.24036/jea.v1i2.108.

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Sharia issuers are determined by considering Islamic principles and it is expected that company activities will be in harmony with Islamic law and framework. ISR is part of corporate social responsibility that should be disclosed by Islamic issuers. However, ISR disclosure is still voluntary, so the level of disclosure of each sharia issuer still varies. This study aims to examine the effect of Good Corporate Governance (GCG) on disclosure of Islamic Social Reporting (ISR). The total samples used in this study is 65 annual reports from 13 companies registered in the Jakarta Islamic Index (JII)

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Novita, Novita, and Ilham Ramadhan Ersyafdi. "Pengaruh Faktor - Faktor Non Keuangan Terhadap Pengungkapan Islamic Social Reporting pada Perusahaan yang Terdaftar di Jakarta Islamic Index 70." Jurnal Ilmiah Ekonomi Islam 8, no. 3 (2022): 3153. http://dx.doi.org/10.29040/jiei.v8i3.6197.

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Companies that are guided by Islamic values over time are so fast and the birth of companies based on Islamic values with increasing public needs will prioritize all their activities in accordance with Islamic principles. This company has social responsibility obligations to the community or the surrounding environment. Islamic Social Reporting (ISR) is a manifestation of a company based on Islamic religious values. The purpose of this study is to examine the effect of non-financial factors, namely awards, media exposure, size of the board of commissioners, managerial ownership, institutional

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Ma'wa, Muhammad Agus Futuhul, Nur Aisyah Indarningsih, and Muh Irnandas Irnandas. "Islamic Corporate Governance, Islamic Social Reporting, Financial Performance and Tax Avoidance: Women BOD and Leverage as Moderating Variables." Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam 8, no. 1 (2023): 19. http://dx.doi.org/10.31332/lifalah.v8i1.6148.

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The impact of Islamic Corporate Governance (ICG), Islamic Social Reporting (ISR), and financial performance on tax avoidance is investigated in this study. Islamic Corporate Governance is represented by the Sharia Supervisory Board (DPS), institutional ownership, the audit committee, and independent commissioners (ICG). The effective tax rate is used to measure tax avoidance, while ROA is used to measure financial performance (ETR). Twelve Indonesian Sharia Commercial Banks that were registered with OJK between 2016 and 2021 make up the study's sample. Panel data regression is the data analysi

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Agustina, Ezy Tri, and Lismawati Lismawati. "The Influence Of Good Corporate Governance On Product And Service Disclosure Of Islamic Banks With Corporate Social Responsibility Disclosure As A Moderating Variable." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 3 (2024): 4503–13. http://dx.doi.org/10.31539/costing.v7i3.8279.

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This research aims to examine the effect of Corporate Social Responsibility (CSR) disclosure as a moderating variable for Corporate Governance (GCG) using indicators of institutional ownership, size of the board of directors and sharia supervisory board on product and service disclosure as proxied by the ISR Index. The sample used in this research is Sharia Banks in Indonesia for the period 2018-2022. The type of research carried out in this study is quantitative research, where the sampling method uses a purposive sampling method. By referring to the established criteria, 10 Islamic banks wer

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Raharja, Indra Pramana. "VALUE OF THE COMPANY : THE MEDIATING RETURN ON EQUITY." Riset 6, no. 2 (2024): 001–17. http://dx.doi.org/10.37641/riset.v6i2.2135.

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The grand theory in this research was built by combining Signal Theory, Stakeholder Theory, and Agency Theory as a conceptual basis for hypothesis development. Signal Theory highlights how information companies convey, such as implementing Good Corporate Governance (GCG), can influence investor confidence and investment decisions. This study aims to analyze the impact of CSR and GCG on company value (Tobin's Q), mediated by financial performance, with a focus on Islamic Social Responsibility (ISR), Independent Board of Commissioners (IBC), and Institutional Ownership (IO). They are using a qua

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Kim, Seonghoon. "Propositions for Institutional Diffusion of Corporate Social Responsibility in KOREA - Lessons from Advanced Countries." INTERNATIONAL BUSINESS REVIEW 15, no. 3 (2011): 131. http://dx.doi.org/10.21739/ibr.2011.09.15.3.131.

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Najah, Rifdah Safinatun, and Dita Andraeny. "Does Shariah Supervisory Board Matter in Explaining Islamic Social Reporting by Indonesian Islamic Commercial Banks?" Jurnal Ekonomi Syariah Teori dan Terapan 10, no. 3 (2023): 235–48. http://dx.doi.org/10.20473/vol10iss20233pp235-248.

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ABSTRACT This study aimed to investigate the impact of Sharia Supervisory Board (SSB) on Islamic Social Responsibility (ISR) by Islamic Commercial Banks in Indonesia. Secondary data were collected from the annual reports of 14 Islamic Commercial Banks in Indonesia from 2010 to 2020, resulting in 125 firm-year data. A panel data regression was applied to analyze the data. The analysis results show that SSB age, cross-membership, and meeting frequency have a positive effect on ISR, whereas size has a negative effect. However, this analysis results did not manage to support the effect of SSB qual

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Jean, Ruey-Jer "Bryan", Zhiqiang Wang, Xiande Zhao, and Rudolf R. Sinkovics. "Drivers and customer satisfaction outcomes of CSR in supply chains in different institutional contexts." International Marketing Review 33, no. 4 (2016): 514–29. http://dx.doi.org/10.1108/imr-04-2014-0115.

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Purpose – While firms have widely adopted corporate social responsibility (CSR) initiatives in their supply chains, there is little work simultaneously examining the drivers and outcomes of such initiatives. Specifically, it is not clear how different institutional contexts may shape them. The purpose of this paper is to examine the drivers and performance outcomes of CSR in supply chains in two different institutional contexts: Mainland China (a transition economy) and Taiwan (a market economy). Design/methodology/approach – Data were collected from Mainland Chinese and Taiwanese manufacturin

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Wilda, Felisitas, Supriyati, Dewi Murdiawati, and Kadek Pranetha Prananjaya. "Determinants of Tax Avoidance and the Moderation Role of Asset Growth: A Case of Southeast Asia Banking Industry." Jurnal Dinamika Akuntansi dan Bisnis 10, no. 2 (2023): 231–48. http://dx.doi.org/10.24815/jdab.v10i2.25717.

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Alfina, I. T., Nurlaela, S., Wijayanti, A. (2018). The influence of profitability, leverage, independent commissioner, and company size to tax avoidance. The 2nd International Conference on Technology, Education, and Social Science 2018, 2018(10), 102–106.Ayu, P. C., Sumadi, N. K. (2019). Pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap nilai perusahaan. Widya Akuntansi Dan Keuangan, 1(1), 87-104.Agyei, S. K., Marfo-Yiadom, E., Ansong, A., Idun, A. A. A. (2020). Corporate tax avoidance incentives of banks in Ghana. Journal of African Business, 21(4), 544-559.Atwood, T. J.

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Isya, Mutia Rahmawati. "Analisis Pengungkapan Corporate Social Responsibility (CSR) Berbasis Islamic Social Reporting (ISR) Pada Bank Syariah Mandiri Periode 2014-2016." Iqtishodia: Jurnal Ekonomi Syariah 4, no. 1 (2019): 1–30. http://dx.doi.org/10.35897/iqtishodia.v4i1.222.

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This study aims to describe the intensity of Islamic Social Reporting (ISR) -based Corporate Social Responsibility (CSR) disclosure at Bank Syariah Mandiri. This research uses a qualitative approach. The object of this research is Bank Syariah Mandiri. Data analysis uses Content analysis. The period used in this study was limited to 2014-2016 in the annual report of Bank Syariah Mandiri. The results showed that the calculation of the ISR index on BSM from 2014-2016 showed that the overall intensity of BSM's social responsibility disclosure was informative. Although the cumulative intensity of

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Widiyanti, Novi Wulandari, and Nindya Tyas Hasanah. "Analisis Determinan Pengungkapan Islamic Social Reporting (ISR) (Studi Kasus Pada Perusahaan yang Terdaftar pada Jakarta Islamic Index Tahun 2011 - 2015)." BISNIS : Jurnal Bisnis dan Manajemen Islam 5, no. 2 (2018): 239. http://dx.doi.org/10.21043/bisnis.v5i2.3013.

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This study aims to analyze factors affecting Islamic Social Reporting (ISR) of Jakarta Islamic Index (JII). Islamic Social Reporting (ISR) is a social responsibility disclosure index accordance to the sharia principles. The social responsibility disclosure is accountability to Allah SWT to make a decision for muslim firm report user. ISR was evaluated based on content analysis by analyzing annual report of 55 companies that listed in Jakarta Islamic Index exchange in 2011-2015. There were four factors suspected to influence ISR in this study. The results show that liquidity, profitability and

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Apriliana, Della Putri. "Analisis Pengaruh Corporate Governance terhadap Pengungkapan Islamic Social Responsibility Disclosure." Academica : Journal of Multidisciplinary Studies 2, no. 2 (2020): 223–31. http://dx.doi.org/10.22515/academica.v2i2.2253.

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This study aims to analyze the effect of corporate governance on the disclosure of Islamic Social Responsibility (ISR). With a quantitative approach, the hypothesis of this study was tested by linear regression analysis. With a purposive sampling technique, three Islamic commercial banks were selected as the research subjects. The results of this study indicate that the size of the board of commissioners and concurrent positions of the board of commissioners do not affect the disclosure of Islamic Social Responsibility (ISR).Keywords: Islamic Social Responsibility (ISR), commissioner board, co

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Rosmanidar, Elyanti, Azra Elindra, and Laily Ifazah. "Studi Komparatif ISR dan GRI Pada Emiten Syariah Sektor Pertanian dan Pertambangan yang Terdaftar di BEI Tahun 2020-2021." ILTIZAM Journal of Shariah Economics Research 7, no. 1 (2023): 35–49. http://dx.doi.org/10.30631/iltizam.v7i1.1688.

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Disclosure of social responsibility can be disclosed in the company’s annual report or sustainable report. Disclosure of corporate social responsibility can be measured using the GRI Index or ISR Index. This study aims to determine the comparison of social responsibility disclosure in each aspect based on the GRI Index with the ISR Index which is considered to be more representative of social responsibility disclosure in sharia entities. This study uses secondary data in the form of annual reports obtained from the website of each company that is the research sample. The number of samples in t

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Baharuddin, Muh Ispa, Junaidi Junaidi, and Sultan Sultan. "CORPORATE SOCIAL RESPONSIBILITY: AN EMPIRICAL STUDY ON ISLAMIC BANKS IN INDONESIA." I-Finance: a Research Journal on Islamic Finance 9, no. 1 (2023): 19–35. http://dx.doi.org/10.19109/ifinance.v9i1.15853.

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The purpose of this study is to analyze the implementation of corporate social responsibility (CSR) as measured by the ISR index in Islamic banks in Indonesia using the content analysis method. The population and samples used include BRI Syariah Bank, BNI Syariah, Muamalat Bank and BCA Syariah Bank. The results showed that not all Islamic Banks which include BRIS, BM, BNIS, and BBCAS disclose ISR in a formative manner. Only Bank BRI Syariah and Bank Muamalat disclosed ISR informatively in the period 2018-2021. Bank BCA Syariah did not disclose ISR formatively for the period 2018 - 2021. Meanwh

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Lestari, Desy Dwi Ayu, and Mochlasin Mochlasin. "Peran Moderasi Ukuran Perusahaan Terhadap Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting." JAS (Jurnal Akuntansi Syariah) 5, no. 2 (2021): 110–25. http://dx.doi.org/10.46367/jas.v5i2.387.

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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 s

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Listyorini, Inon, Ristianawati Dwi Utami, Prasojo Prasojo, and Anisa Siti Amanda. "The Role of Shariah Supervisory Board in Islamic Social Reporting Disclosure." Journal of Accounting Auditing and Business 7, no. 2 (2024): 23–35. http://dx.doi.org/10.24198/jaab.v7i2.53207.

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Islamic Social Reporting (ISR) is a concept of social responsibility based on Islamic principles, assisting Islamic banks in enhancing transparency, accountability, and stakeholder relations. ISR encourages Islamic banks to increase their sustainable social responsibility to promote Islamic ethics in business practices. This study aims to analyze the impact of Sharia Supervisory Board (SSB) characteristics on ISR disclosure in Islamic banks in Indonesia. The analysis utilizes the unbalanced panel fixed effect model method and involves 15 Islamic banks from 2017 to 2021. The findings confirm th

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Rachmawati, Windasari, and Abdul Karim. "Pengaruh Corporate Governance dan Profitabilitas terhadap Pengungkapan Islamic Social Responsibility." Management & Accounting Expose 3, no. 1 (2020): 52–61. http://dx.doi.org/10.36441/mae.v3i1.136.

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Penelitian ini bertujuan menganalisis pengaruh corporate governance dan profitabilitas terhadap Islamic Social Responsibility (ISR). ISR adalah indeks standar pelaporan kinerja sosial perusahaan berbasis syariah sebagai perluasan standar pelaporan kinerja sosial yang meliputi harapan masyarakat tidak hanya mengenai peran perusahaan dalam perekonomian, tetapi juga peran perusahaan dalam perspektif spiritual. Populasi penelitian ini adalah seluruh bank umum syariah di Indonesia. Teknik analisis yang digunakan adalah regresi linier berganda. Corporate governance diukur dengan indikator jumlah dew

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MUKHLIS, MUKHLIS, MAWADDAHIRHAM MAWADDAHIRHAM, SUGIANTO SUGIANTO, and FUADAH BINTI JAUHARI. "ISLAMIC ISSUES SOCIAL RESPONSIBILITY ISLAMIC BANKING." Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan 7, no. 1 (2022): 33. http://dx.doi.org/10.15548/al-masraf.v7i1.286.

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Islamic banking principally inculcates ethics and social and moral responsibility in doing business related to its principle function and disclosure with the whole purpose for the benefit of society. In the Islamic context, improving sharia-based community institutions and the Practice of Corporate Social Responsibility (CSR) will be seen. Disclosure of social responsibility is a way for companies to communicate with governments. In Islamic business, everyone is responsible before Allah for society. In the western concept, CSR is sometimes inseparable from the interests of gharar and social as

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Damnjanović, Milena, Dejana Zlatanović, and Jelena Nikolić. "How does internal social responsibility affect organizational commitment? Empirical evidence from Serbian service companies." Menadzment u hotelijerstvu i turizmu, no. 00 (2024): 3. http://dx.doi.org/10.5937/menhottur2400002d.

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Purpose: Despite the increasing importance of internal social responsibility (ISR), there has been limited research on employees" perceptions regarding social responsibility (SR) and its influence on employees" behavior within service companies. Employees play a crucial role in service delivery in these companies. The present study specifically concentrates on the effects of ISR on organizational commitment with a special emphasis on service companies. The primary goal of this study is to investigate the impact of ISR on organizational commitment components, i.e. affective, continuance and nor

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Bhatti, Omar Khalid, Muhammad Aftab Alam, Arif Hassan, and Mohamed Sulaiman. "Islamic spirituality and social responsibility in curtailing the workplace deviance." Humanomics 32, no. 4 (2016): 405–17. http://dx.doi.org/10.1108/h-03-2016-0022.

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Purpose The current study aims to examine the relationship between Islamic spirituality (IS), Islamic social responsibility (ISR) and workplace deviance (WD). Design/methodology/approach Data were collected from 400 Muslim employees of 9 business groups in Pakistan from manufacturing and services industry. The structure equation modeling was used to test the hypotheses, and the proposed model was assessed through renowned model fit indices. Findings The findings revealed that IS and ISR help curtail WD. The study also provides empirical support to the hypotheses that employees with high levels

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Barnaby, Wendy. "Science, technology, and social responsibility." Interdisciplinary Science Reviews 25, no. 1 (2000): 20–23. http://dx.doi.org/10.1179/isr.2000.25.1.20.

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Mais, Rimi Gusliana, Munir Munir, Saiful Muchlis, and Agita Prima Istiqorul. "The Effect of Profitability, Leverage, Liquidity and Audit Committee on Islamic Social Reporting (ISR) Disclosure." Indonesian Journal of Business, Accounting and Management 5, no. 01 (2022): 01–06. http://dx.doi.org/10.36406/ijbam.v4i02.487.

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This study aims to determine the effect of profitability, leverage, liquidity and the audit committee on the disclosure of Islamic Social Reporting (ISR) in companies listed on the Jakarta Islamic Index (JII) in 2017-2020. The population used in this study are companies listed on the Jakarta Islamic Index (JII) in 2017-2020. The sample selection in this study used purposive sampling method with the number of samples used as many as 14 companies measured using panel data regression analysis method with the help of eviews 10. Based on the results and discussion, it shows that 1) Profitability ha

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Taufiq, Maf'ul. "Analysis Of Financial Ratios and Company Size As Determining Factors For Islamic Social Reporting Disclosure In Sharia Banks In Indonesia (Period 2015-2020)." Economics, Business and Management Science Journal 4, no. 2 (2024): 46–54. http://dx.doi.org/10.34007/ebmsj.v4i2.553.

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This study investigates the determinants of Islamic Social Reporting (ISR) disclosure among Islamic banks in Indonesia from 2015 to 2020. Using financial ratios (ROA, CR, DER) and firm size as factors, the research explores their impact on the extent of ISR disclosures. The study employs quantitative analysis based on data from annual reports of Indonesian Islamic banks, applying regression models to test hypotheses derived from stakeholder theory, legitimacy theory, and resource dependency theory. The findings reveal that profitability and liquidity positively influence ISR disclosures, indic

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Maulana, Agus, and Evony Silvino Violita. "Determinants of Islamic Social Responsibility Disclosure the Case of Islamic Bank: Cross Country Analysis." Ihtifaz: Journal of Islamic Economics, Finance, and Banking 4, no. 1 (2020): 59. http://dx.doi.org/10.12928/ijiefb.v4i1.2123.

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Introduction to The Problem: The rapid growth of Islamic financial institutions around the world attracts a lot of attention, but its growing is not supported by adequate accountability. Several evidence show that accountability of Islamic banks is still very low. The lack of accountability may causes low public trust, so it is important to study the determinant of Islamic Social Responsibility Disclosure by Islamic Bank.Objective Study: This study intends to examine the determinants of Islamic Social Responsibility disclosure (ISR). So practitioners and academics can get a clear view of Islam

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Riduwan, Riduwan, Lu’liyatul Mutmainah, and Rofiul Wahyudi. "Islamic Social Reporting Disclosure of Sharia Commercial Banks in Indonesia: A Form of Social Responsibility." Shirkah: Journal of Economics and Business 5, no. 3 (2020): 337. http://dx.doi.org/10.22515/shirkah.v5i3.336.

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Sharia industry development encourages experts to design Corporate Social Responsibility (CSR) disclosure index that is more compatible with the characteristics of sharia-based corporate. However, studies examining CSR disclosure using Islamic Social Reporting (ISR) index that focuses on detailed results of content analysis from time to time still remains a paucity of evidence. Hence, this study aims to examine the practice of Islamic Social Reporting disclosure of sharia commercial banks in Indonesia. Drawing on the data obtained from CSR reports established by sharia banks in Indonesia, the

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Lestari, Yogi Dwi. "PENGARUH UKURAN BANK, PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, UKURAN DEWAN PENGAWAS SYARIAH DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR)." Juornal of Economics and Policy Studies 1, no. 1 (2020): 14–22. http://dx.doi.org/10.21274/jeps.2020.1.1.14-22.

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The objective of this study was to measure the extent to which the disclosure of ISR has been applied to Islamic banks (sharia banks), to test and to analyze the factors that affect the disclosure of ISR is bank size, profitability, institutional ownership, size of the sharia supervisory board and age of the company. The data was analyzed by using linear regression of panel data (2016-2019, 10 Banks). According to the results of content analysis, the average disclosure of ISR on Islamic Banks in Indonesia reached 67% or it was adequate. The bank size, the size sharia supervisory board and age

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Lestari, Yogi Dwi. "PENGARUH UKURAN BANK, PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, UKURAN DEWAN PENGAWAS SYARIAH DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR)." Juornal of Economics and Policy Studies 1, no. 1 (2020): 14–22. http://dx.doi.org/10.21274/jeps.v1i1.3762.

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The objective of this study was to measure the extent to which the disclosure of ISR has been applied to Islamic banks (sharia banks), to test and to analyze the factors that affect the disclosure of ISR is bank size, profitability, institutional ownership, size of the sharia supervisory board and age of the company. The data was analyzed by using linear regression of panel data (2016-2019, 10 Banks). According to the results of content analysis, the average disclosure of ISR on Islamic Banks in Indonesia reached 67% or it was adequate. The bank size, the size sharia supervisory board and age

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Anggraini, Anita, and Mulyaning Wulan. "Faktor Financial -Non Financial Dan Tingkat Pengungkapan Islamic Social Reporting (ISR)." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 3, no. 2 (2019): 161–84. http://dx.doi.org/10.35836/jakis.v3i2.35.

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This study examines financial factors namely Size, Profitability and Leverage as wellas non-financial factors, namely Industrial Type and Size of Board of Commissionerthat affect the level of disclosure of ISR. ISR (Islamic Social Reporting) is an index ofsocial responsibility disclosure in accordance with Islamic principles. For users ofcorporate reports that Muslims, disclosure of social responsibility is a form ofaccountability to Allah and is also used as one of the sources of information taken intoconsideration. Therefore, the object of observation in this study is Jakarta IslamicIndex (J

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Farida, Dessy Noor, Ali Imron, and Arina Rohmatika. "Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking." Journal of Islamic Accounting and Finance Research 4, no. 1 (2022): 1–24. http://dx.doi.org/10.21580/jiafr.2022.4.1.10375.

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Purpose - This study aims to analyze further the disclosure of Islamic Social Responsibility (ISR) on board size, board independence, board diversity, and board activity.Method - This study uses quantitative methods and multiple linear regression analysis. This study uses a sample of Islamic Commercial Banks in Indonesia, which consistently reports from 2016 to 2019. The research sample is 13 Islamic Commercial Banks in Indonesia. The data analysis technique used a multiple linear regression test.Result - The results show that only board diversity can affect ISR disclosure, while the variable

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Mustika, Sofa Ayuk, Wulan Suci Rachmadani, and Fany Indriyani. "The influence of corporate governance and financial performance on disclosure of Islamic Social Reporting." Islamic Accounting Journal 1, no. 2 (2021): 28–44. http://dx.doi.org/10.18326/iaj.v1i2.28-44.

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This research is motivated by the disclosure of Islamic Social Reporting (ISR) because it needs to be implemented by Islamic banks in meeting the expectations of stakeholders, especially the Muslim community. The purpose of this study is to find out the effect of Good Corporate Governance (GCG) and Financial Performance on Islamic Social Reporting (ISR) Disclosures with Non-Performing Financing (NPF) as Intervening Variables in Islamic Commercial Banks in Indonesia (2016-2020 Period). The research data collection method is by using secondary data sourced from the Annual Reports of each Islamic

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Chatterjee, Nilesh, Sanjay Singh, and Genevie Fernandes. "Barriers to practice of critical newborn care behaviours: findings from a qualitative assessment in rural Madhya Pradesh, India." International Journal Of Community Medicine And Public Health 7, no. 6 (2020): 2237. http://dx.doi.org/10.18203/2394-6040.ijcmph20202478.

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Background: In India, the state of Madhya Pradesh has one of the highest infant mortality rates (IMR) as compared to the national average. About two out of every three infant deaths in Madhya Pradesh, are of neonates. Given the high neonatal mortality rate in the state, this study aimed to explore the perceptions, practices, barriers and enablers related to critical newborn care behaviors, such as cord-care, thermal care, skin-to-skin care, and early initiation of breastfeeding, in the first 24 hours of life.Methods: In-depth interviews and focus group discussions were conducted with 53 respon

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Kalbuana, Nawang, Marista Winanti Sutadipraja, Titik Purwanti, and Dwi Santoso. "Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Perusahaan yang Terdaftar di JII Tahun 2013-2017)." AKTSAR: Jurnal Akuntansi Syariah 2, no. 2 (2019): 233. http://dx.doi.org/10.21043/aktsar.v2i2.6037.

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<em>Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to the ethical principles of Islam. The purpose of this study is to analyze the effect of profitability, leverage and environmental performance on ISR disclosures on companies listed in the Jakarta Islamic Index (JII) during 2013-2017. In this study the magnitude of the ISR disclosure score that is filled with a company is obtained through annual reports using the content analysis method. Samples were selected by purposive sampling method. While hypothesis testing uses the met

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Supami, Setiyowati Wahyu, and Mardiana Mardiana. "Relavansi ISR sebagai mediasi hubungan Intectual capital terhadap profitabilitas." IQTISHODUNA 20, no. 2 (2024): 204–17. https://doi.org/10.18860/iq.v20i2.25678.

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Profitability is the financial performance of a company. The financial performance of Islamic banking shows its potential to generate profits while utilizing the resources it has. The aim of this research is to determine the impact of intellectual on profitability mediated by corporate social responsibility. The population used is sharia banks in the 2017-2023 Financial Services Authorization. The sampling technique used was proportional sampling. The total sample is 5 sharia banks. Multiple linear regression using SPSS is used in the data analysis method. The test's findings indicate that int

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Zanariyatim, Apip, Ai Nur Bayinah, and Oni Sahroni. "Pengungkapan Corporate Social Responsibility (CSR) Bank Umum Syariah Berdasarkan Islamic Social Reporting Index (Indeks ISR)." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 4, no. 1 (2019): 85–103. http://dx.doi.org/10.35836/jakis.v4i1.31.

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The purpose of this study was to measure the extent to which the rate of ISR index scores when using the item more comprehensive. The population in this study was 12 BUS (Islamic Banks) and sample selection using purposive sampling BUS which has published the Annual Report 2012 to 2014 on the official website of each. The results obtained from this study is the ISR index score each year experienced a significant improvement in which the acquisition of ISR Index score is the highest in the year 2012-2014 BSM with a score of 89.6% and the lowest score achieved by BVS of 45.8%. The predicate obta

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Salsabilah, Fanana Firdaus, and Resfa Fitri. "Determinant of corporate social responsibility in Islamic banking based on the Islamic social reporting index." Journal of Islamic Accounting and Finance Research 5, no. 2 (2023): 253–72. http://dx.doi.org/10.21580/jiafr.2023.5.2.17597.

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Purpose - This study aims to determine the level of CSR comparison in sharia-compliant banking based on the Islamic Social Reporting Index indicators and analyze the factors influencing its disclosure.Method - This study is quantitative research using secondary data. Population of this study is 9 Islamic Banks in Indonesia in 2017-2021. The selection of samples in this study used purposive sampling. The data were analyzed using Panel Data regression analysis, Classic Assumption test, F-test, and T-test.Result - The results showed that two of the four variables thought to have an impact on ISR

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Fitri, Indriawati. "The Incremental Value of Islamic Social Reporting: Evidence from Companies Listed in Jakarta Islamic Index." Journal of Economics and Business 2, no. 3 (2019): 714–21. https://doi.org/10.31014/aior.1992.02.03.121.

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The purpose of this study is to investigate the value relevance of Islamic social reporting disclosures in influencing the firm value. Islamic Social Reporting (ISR) is a Corporate Social Responsibility (CSR) reporting model for sharia-based institutions. Indonesia has not required ISR as a mandatory disclosure to sharia-based companies. This study was designed using causal research and analysed using multiple regression analysis. The sample of this research is companies listed in the Jakarta Islamic Index (JII) from 2014–2017. The result shows while ISR is still voluntary disclosure in

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Kholid Murtadlo and Nuraeni. "ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA." MALIA (TERAKREDITASI) 10, no. 2 (2019): 317–36. http://dx.doi.org/10.35891/ml.v10i2.1456.

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This study aims to determine how the disclosure of Islamic Social Reporting (ISR) in Islamic banking and the factors that influence it. The disclosure of social responsibility by Islamic banking should refer to disclosure standards based on Islamic principles. The standard used in this study is the Islamic Social Reporting index, which is a reporting framework based on Islamic principles proposed by Haniffa and developed by Haniffa and Hudaib and Othman et al. The results of the study show that the Firm Size and Leverage variables have a significant effect on ISR while Profitability and the co

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Licandro, Oscar. "Relationship between general CSR management practices and the development of internal social responsibility." Journal of Business 12, no. 2 (2020): 2–29. http://dx.doi.org/10.21678/jb.2020.1453.

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Companies that embrace corporate social responsibility (CSR) tend to adopt certain general practices, such as: establishing social responsibility areas, preparing codes of ethics, publishing social or sustainability reports, joining organizations that promote social responsibility, or starting their own foundations. The question then arises as to whether these general practices actually influence the responsible behavior of companies. This article explores the relationship between the application of these general CSR practices and the level of development of internal social responsibility (ISR

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Mukhti, Eriko Chiesa, and Purnama Putra. "ANALISIS PERBANDINGAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) ANTARA BANK UMUM SYARIAH DENGAN UNIT USAHA SYARIAH." MASLAHAH (Jurnal Hukum Islam dan Perbankan Syariah) 15, no. 1 (2024): 65–76. http://dx.doi.org/10.33558/maslahah.v15i1.8196.

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This study aims to analyze the comparative disclosure of Islamic Social Reporting (ISR) between Islamic Commercial Banks (BUS) and Islamic Business Units (UUS). The research employs a descriptive quantitative method, with a sample of 7 Islamic Commercial Banks and 8 Islamic Business Units from 2018 to 2022. The results show a dominance of the employee theme, accounting for 26% for BUS and 29% for UUS. Community disclosure reaches 19% for both. The themes of products, services, and corporate governance range from 16-20%, while the lowest themes are financing and investment for BUS at 8% and the

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Afroh, Ibna Kamilia Fiel, Achmad Hasan Hafidzi, Norita Citra Yuliarti, Lia Rachmawati, Inneke Putri Widyani, and Bayu Wijayantini. "ENHANCING ISLAMIC SOCIAL REPORTING: THE INTERPLAY OF PROFITABILITY AND SHARIA SUPERVISORY BOARD EFFECTIVENESS." EL DINAR: Jurnal Keuangan dan Perbankan Syariah 13, no. 1 (2025): 1–24. https://doi.org/10.18860/ed.v1i1.29381.

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This study aims to explore the interrelationship between profitability and the effectiveness of Sharia Supervisory Board (SSB) size in enhancing Islamic Social Reporting (ISR). The research focuses on companies listed on the Sharia Stock Index. Employing Path Analysis and the Robust Sobel Test for data analysis, the study reveals that the size of the Sharia Supervisory Board significantly impacts both ISR and profitability. Additionally, profitability plays a crucial role in influencing ISR, with the size of the SSB indirectly affecting ISR through its mediation of profitability. The findings

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Awaliyah, Muliatul, and Mekani Vestari. "ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA." Magisma: Jurnal Ilmiah Ekonomi dan Bisnis 6, no. 2 (2018): 52–66. http://dx.doi.org/10.35829/magisma.v6i2.34.

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Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai tingkat kesesuaian Corporate Social Responsibility (CSR) Bank Umum Syariah (BUS) di Indonesia dengan Global Reporting Initiative (GRI), Islamic Social Reporting (ISR), dan Ethical Identity Index (EII). Populasi dalam penelitian ini adalah Bank Umum Syariah (BUS) di Indonesia. Metode pengambilan sampel yang digunakan purposive sampling pada semua Bank Umum Syariah (BUS) di Indonesia untuk tahun pengamatan 2013-2015. Sampel yang diperoleh sebanyak 11 Bank Umum Syariah (BUS). Metode analisis yang diterapkan dalam penel

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Setyaningsih, Nina Dwi, Wahidmurni Wahidmurni, Nanik Wahyuni, and Mahamadaree Waeno. "Developing a Corporate Integrity Model Through Islamic Social Reporting (ISR) in Small and Medium-Sized Enterprises (SME) in Indonesia." IQTISHODUNA: Jurnal Ekonomi Islam 13, no. 2 (2024): 747–70. https://doi.org/10.54471/iqtishoduna.v13i2.2636.

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This study proposes a corporate integrity model for Small and Medium Enterprises (SMEs) in Indonesia by applying Islamic Social Reporting (ISR). Rooted in Sharia principles—justice, transparency, and social responsibility—this model aims to enhance integrity in SMEs. The study identifies critical ISR elements suited to the SME context using a Systematic Literature Review (SLR) and bibliometric analysis. Results demonstrate that ISR can improve trustworthiness and public image, contributing to SMEs' sustainability by strengthening stakeholder relationships. Despite its benefits, ISR implementat

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Hasanah, Nindya Tyas, Novi Wulandari Widiyanti, and S. Sudarno. "Analisis Pengaruh GCG dan Kinerja Keuangan Terhadap Pengungkapan Islamic Social Reporting (ISR)." e-Journal Ekonomi Bisnis dan Akuntansi 5, no. 2 (2018): 115. http://dx.doi.org/10.19184/ejeba.v5i2.8645.

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This study aims to analyze of good corporate governance and financial performance influences to disclosure Islamic Social Reporting (ISR). Islamic Social Reporting (ISR) is a social responsibility disclosure index accordance to the sharia principles. Populations in this study are all companies that listed in Jakarta Islamic Index exchange in 2011-2015. The sampling method in this tudy is puposive sampling. The total number of samples in this study were 55 research samples. The disclosure of ISR is obtained by content analysis through scoring method from corporate annual reports. The analytical

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A Rio Makkulau and Ariyanto. "PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY BNI SYARIAH DENGAN INDEKS ISLAMIC SOCIAL REPORTING." Jurnal Asy-Syarikah: Jurnal Lembaga Keuangan, Ekonomi dan Bisnis Islam 3, no. 1 (2021): 1–10. http://dx.doi.org/10.47435/asy-syarikah.v3i1.547.

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Penelitian ini bertujuan untuk mengetahui apa yang dimaksud CSR menggunakan indeks ISR dan ntuk mengetahui pelaksanaan CSR pada BNI Syariah sesuai dengan indeks ISR. Penelitian ini merupakan penelitian berjenis kuantitatif dengan metode penilaian terhadap laporan tahunan yang dikeluarkan oleh BNI Syariah tahun 2018-2019. Nilai pengungkapan CSR menggunakan indeks GRI pada tahun 2018 dari 43 item terdapat 7 item yang tidak terisi sehingga total skor yaitu 36 item. Kategori yang memiliki skor yang paling tinggi adalah kategori profil dan strategi organisasi dan Sosial. Sub-Kategori: Praktek Keten

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Bahrudin, Moh, Ahmad Habibi, and Muhammad Iqbal. "A Comparative Analysis of The Level of Banking Social Reports Disclosure in Indonesia (Islamic Social Reporting and Corporate Social Responsibility Approach)." JURNAL TERAPAN MANAJEMEN DAN BISNIS 4, no. 1 (2018): 115. http://dx.doi.org/10.26737/jtmb.v4i1.818.

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This study aims to analyze the differences between conventional social reporting concepts of Corporate Social Responsibility (CSR) based on previous studies with the concept of Islamic Social Reporting (ISR) disclosure both in Islamic banks and conventional banks. The populations of this study are Islamic commercial banks and conventional banks. This study took 8 banks consisted of 4 Islamic banks and 4 conventional banks. The Independent Sample t-Test was used to analyze the data. The results of the study show that the use of the ISR index and CSR between sharia and conventional banks are dif

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Prasetyoningrum, Ari Kristin. "Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Efisiensi Biaya, Dan Umur Perusahaan Terhadap Islamic Social Reporting (ISR) Pada Perbankan Syariah Di Indonesia." MALIA: Journal of Islamic Banking and Finance 2, no. 2 (2019): 147. http://dx.doi.org/10.21043/malia.v2i2.4780.

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<p><em>Islamic Social Reporting (ISR) is one of the indices of social responsibility disclosure whose indicators refer to Islamic ethical principles. Islamic banking operates according to Islamic principles, so ISR disclosures in Islamic banking should be within the corridor of Islamic values. This study aims to identify the factors that affect the disclosure level of Islamic Social Reporting (ISR) in sharia banking in Indonesia. Factors studied in this study are company size, profitability, leverage, efficiency and age of the company. The result of the research shows that the fact

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Safira, Safira, and Putri Nadia Ramadhan. "Analysis of The Effect of Environmental Performance, Company Size, Institutional Ownership and Profitability on Islamic Social Reporting Disclosures." Journal of Islamic Economics and Social Science (JIESS) 1, no. 2 (2020): 84. http://dx.doi.org/10.22441/jiess.2020.v1i2.005.

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This study aims to obtain empirical evidence of the effect of environmental performance, company size, profitability and institutional ownership on the disclosure of Islamic Social Reporting (ISR). Islamic social reporting (ISR) is still voluntary because there is no standard standard from the government. In contrast to CSR which is mandatory (mandatory). The populations in this study are manufacturing companies in the basic industrial sector and chemicals listed in the Indonesian Sharia Stock Index (ISSI) for the period 2012 - 2015. The next stage is sampling using purposive sampling with sam

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Yevi, Dwitayanti Rosy Armaini dan Kartika Rachmasari. "PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PT. BANK MUAMALAT INDONESIA." JURNAL RISET TERAPAN AKUNTANSI 2, no. 2 (2020): 161–68. https://doi.org/10.5281/zenodo.3839945.

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Konsep Corporate Social Responsibility (CSR) mulai berkembang di ekonomi syariah. Hal ini terbukti semakin banyak perusahaan-perusahaan yang menerapkan prinsip-prinsip syariah di setiap kegiatan bisnisnya yang diharapkan perusahaan tersebut dapat melakukan tanggung jawab   sosial   perusahaan   secara   islami.   Terkait   dengan   adanya   kebutuhan   mengenai pengungkapan tanggung jawab sosial di perbankan syariah, saat ini marak diperbincangkan mengenai Islamic Social  Reporting (ISR). Islamic Soc

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Arifin, Syamsul, Abdullah Yaqin, and Kurâ€™aini Nur Dinia. "The Effect of Islamic Social Reporting (ISR), Leverage and Institutional Ownership on Firm Value and Profitability." Jurnal Akuntansi dan Audit Syariah (JAAiS) 1, no. 1 (2020): 62–76. http://dx.doi.org/10.28918/jaais.v1i1.3484.

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This study focuses on knowing the effect of Islamic social reporting (ISR), leverage and institutional ownership on firm value and profitability with the following issues: 1) whether there is an effect of Islamic social reporting on corporate profitability. 2) is there an effect of Islamic social reporting on firm value. 3) whether there is an effect of leverage on corporate profitability. 4) whether there is an effect of leverage on firm value. 5) whether there is an effect of institutional ownership on corporate profitability. 6) whether there is an effect of institutional ownership on firm

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