Islamic Social Reporting in Indonesian Islamic Bank: A Systematic Literature Review

키워드

참고문헌 (93)

1. Adams, C. A., "Connecting the COVID-19 pandemic, environmental, social and governance(ESG)investing and calls for 'harmonisation' of sustainability reporting", Critical Perspectives on Accounting (2022)[DOI]
2. Adraeny, D., "Islamicity Financial Performance Index in Indonesian Islamic Banks", Shirkah Journal of Economics and Business, 2(3), pp.317~350 (2017)
3. AlAbbad, A., "Can Shariah board characteristics influence risk-taking behavior of Islamic banks", International Journal of Islamic and Middle Eastern Finance and Management, 12(4), pp.469~488 (2019)[DOI]
4. Alam, M. K., "Rationality of fourth party in legitimacy theory : Shariah governance of Islamic financial institutions", Journal of Islamic Accounting and Business Research, 12(3), pp.418~438 (2021)[DOI]
5. Ali Aribi, Z., "Corporate Social Responsibility and Islamic Financial Institutions(IFIs) : Management Perceptions from IFIs in Bahrain", Journal of Business Ethics, 129(4), pp.785~794 (2015)[DOI]
6. Al-Shamali, F. A., "Islamic Banking Reinterpretation of The Stakeholder Theory", Arabian Journal of Business and Management Review(OMAN Chapter), 3(2), pp.63~71 (2013)
7. Amran, A., "Social responsibility disclosure in Islamic banks : A comparative study of Indonesia and Malaysia", Journal of Financial Reporting and Accounting, 15(1), pp.99~115 (2017)[DOI]
8. Anantyasari, M., "Relevance of Islamic Banking in Indonesia to The Muamalah System of The Prophet and The Caliph", Journal of Islamic Economic Laws, 5(2), pp.297~322 (2022)
9. Aribi, Z. A., "Narrative disclosure of corporate social responsibility in Islamic financial institutions", Managerial Auditing Journal, 27(2), pp.199~222 (2011)[DOI]
10. Arifin, R., "Characteristics of the Sharia Supervisory Board, Sharia Company Size, Zakah, and Islamic Social Reporting on Sharia Banks in Indonesia", Falah : Jurnal Ekonomi Syariah, 6(2), pp.15~28 (2021)[DOI]
11. Aslam, E., "Does corporate governance affect the performance of Islamic banks? New insight into Islamic countries", Corporate Governance(Bingley), 20(6), pp.1073~1090 (2020)[DOI]
12. Asutay, M., "Developing Maqasid al-Shari'ah Index to Evaluate Social Performance of Islamic Banks : A Conceptual and Empirical Attempt", International Journal of Islamic Economics and Finance Studies, 1(1), pp.5~64 (2015)
13. Ayadi, S. D., "Determinants of the corporate decision to disclose stakeholders' reports in France", 27th Annual Congress of the European Accounting Association, pp.1~28 (2004)
14. Azmi, F., "Accounting Analysis Journal Maqhasid Sharia : Measurement of the Purpose of Islamic Banks in Indonesia with Sharia Compliance as a Moderating Variable", Accounting Analysis Journal, 9(1), pp.1~7 (2020)[DOI]
15. "Bank Indonesia Regulation No. 11", 3, 2009[DOI]
16. Baydoun, N., "Islamic Corporate Reports", ABACUS, 36(1), pp.71~90 (2000)
17. Boiral, O., "Sustainability reports as simulacra? A counter-account of A and A+ GRI reports", Accounting, Auditing & Accountability Journal, 26(7), pp.1036~1071 (2013)[DOI]
18. Buallay, A., "The role of audit committee attributes in corporate sustainability reporting : Evidence from banks in the Gulf Cooperation Council", Journal of Applied Accounting Research, 21(2), pp.249~264 (2020)[DOI]
19. Budi, I. S., "Financial Performance Mediation in the Influence of Islamic Corporate Governance Disclosure on the Islamic Social Reporting", Indonesian Journal of Sustainability Accounting and Management, 3(1), pp.75~83 (2019)[DOI]
20. Cheema-Fox, A., "Corporate Resilience and Response to COVID-19", Journal of Applied Corporate Finance, 33(2), pp.24~40 (2021)[DOI]
21. Darus, F., "Social responsibility reporting of Islamic banks : Evidence from Indonesia", International Journal of Business Governance and Ethics, 9(4), pp.356~380 (2014)[DOI]
22. Deviani, R., "Apa determinan tingkat pengungkapan Islamic Social Reporting bank umum syariah Indonesia", Jurnal Ekonomi & Keuangan Islam, 5(1), pp.34~41 (2019)[DOI]
23. Devirahtiasari, Fitriarahmasari, R., "CSR in Islamic Perspective", International Journal of Scientific & Technology Research, 7(12), pp.50~53 (2018)
24. Dusuki, A. W., "Corporate Social Responsibility of Islamic Banks in Malaysia: A Synthesis of Islamic and Stakeholders' Perspectives", pp.2005
25. El-Halaby, S., "The determinants of social accountability disclosure : Evidence from islamic banks around the world", International Journal of Business, 20(3), pp.201~223 (2015)
26. Fachrurrozie, Nurkhin, A., "The effect of profitability, size and Shariah supervisory board of an Indonesian Islamic bank on the Islamic social reporting disclosure", Banks and Bank Systems, 16(3), pp.84~92 (2021)[DOI]
27. Farook, S., "Determinants of corporate social responsibility disclosure : the case of Islamic banks", Journal of Islamic Accounting and Business Research, 2(2), pp.114~141 (2011)[DOI]
28. Farooq, O., "Performance of shariahcompliant firms and non-shariah-compliant firms in the MENA region : Which is better", Journal of Islamic Accounting and Business Research, 7(4), pp.268~281 (2016)[DOI]
29. Fauziah, K., "Analisis Pengungkapan Tanggung Jawab Sosial Perbankan Syariah di Indonesia Berdasarkan Islamic Social Reporting Indeks", Jurnal Dinamika Akuntansi, 5(1), pp.12~20 (2013)
30. Gond, J. P., "The Performativity of Literature Reviewing : Constituting the Corporate Social Responsibility Literature Through Re-presentation and Intervention", Organizational Research Methods, 26(2) (2020)[DOI]
31. Hambali, A., "Sustainability performance at stake during COVID-19 pandemic? Evidence from Sharia-compliant companies in emerging markets", Journal of Islamic Accounting and Business Research, 14(1), pp.80~99 (2023)[DOI]
32. Hamidi, L., "How social is Islamic banking", Society and Business Review, 16(1), pp.51~70 (2021)[DOI]
33. Handayani, Y. I., "The moderating role of corporate social responsibility in determining islamic bank margin", Jurnal Ekonomi Malaysia, 54(1), pp.97~110 (2020)[DOI]
34. Handayati, P., "The Shariah Enterprise Theory : Implementation of Corporate Social Responsibility Disclosure for Islamic Banking in Indonesia and Malaysia", International Journal of Economic Research, 14(13), pp.195~206 (2017)
35. Haniffa, R., "Social Reporting Disclosure : an Islamic Perspective", Indonesian Management & Accounting Research, 1(2), pp.128~146 (2002)
36. Haniffa, R., "Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports", Conditions Journal of Business Ethics, 76(1), pp.97~116 (2007)[DOI]
37. Harun, M. S., "CSR Disclosure, Corporate Governance and Firm Value : A study on GCC Islamic Banks", International Journal of Accounting and Information Management, 28(4), pp.607~638 (2020)[DOI]
38. Hassan, A., "Exploring corporate social responsibility disclosure : the case of Islamic banks", International Journal of Islamic and Middle Eastern Finance and Management, 3(3), pp.203~227 (2010)[DOI]
39. Hiebl, M. R. W., "Literature reviews of qualitative accounting research : challenges and opportunities", Qualitative Research in Accounting and Management, 20(3) (2023)[DOI]
40. Hoon, C., "The Role of Dialectical Interrogation in Review Studies : Theorizing from What We See Rather Than What We Have Already Seen", Journal of Management Studies, 57(6), pp.1246~1271 (2020)[DOI]
41. Hosen, M. N., "The Effect of Financial Ratios, Maqasid Sharia Index, and Index of Islamic Social Reporting to Profitability of Islamic Bank in Indonesia", Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah, 11(2), pp.201~222 (2019)[DOI]
42. Hulland, J., "Why systematic review papers and meta-analyses matter : an introduction to the special issue on generalizations in marketing", Journal of the Academy of Marketing Science, 48(3), pp.351~359 (2020)[DOI]
43. Hussain, A., "Determinants of Islamic social reporting in Islamic banks of Pakistan", International Journal of Law and Management, 63(1), pp.1~15 (2021)[DOI]
44. Ifada, L. M., "The Role of Board of Commissioners in Islamic Social Reporting", Jurnal Economia, 17(2), pp.195~207 (2021)
46. Jamali, D., "Corporate Social Responsibility(CSR) : Theory and practice in a developing country context", Journal of Business Ethics, 72(3), pp.243~262 (2007)[DOI]
47. Jan, A., "Alignment of islamic banking sustainability indicators with sustainable development goals : Policy recommendations for addressing the covid-19pandemic", Sustainability(Switzerland), 13(5), pp.1~38 (2021)[DOI]
48. Jati, K. W., "Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia", Banks and Bank Systems, 15(2), pp.47~55 (2020)[DOI]
49. Kamla, R., "Social reporting by Islamic banks : Does social justice matter? Accounting", Auditing and Accountability Journal, 26(6), pp.911~945 (2013)[DOI]
50. Khasanah, Z., "Islamic Corporate Governance dan Pengungkapan Islamic Social Reporting pada Bank Umum Syariah", Accounting Analysis Journal, 4(4) (2015)
51. Khoirudin Jurusan Akuntansi, A., "Corporate Governance dan Pengungkapan Islamic Social Reporting pada Perbankan Syariah di Indonesia", Accounting Analysis Journal, 2(2), pp.227~232 (2013)
52. Maali, B., "Social Reporting by Islamic Banks", ABACUS, 42(2), pp.266~289 (2006)[DOI]
53. Mallin, C., "Corporate social responsibility and financial performance in Islamic banks", Journal of Economic Behavior and Organization, 103(Supplement), pp.S21~S38 (2014)[DOI]
54. Marharani, A. K., "Faktor-faktor yang Mempengaruhi Tingkat Pengungkapan Islamic Social Reporting pada Bank Syariah", Accounting Analysis Journal, 5(1), pp.1~8 (2016)
55. Marsidi, A., "The Formulation of Financial Governance and Social Index of Malaysian Islamic Banks : an Integrative Approach", Risk Governance & Control : Financial Markets &Institutions, 6(1), pp.64~70 (2016)
56. Meutia, I., "Islamic Social Reporting in Islamic Banking: Stakeholders Theory Perspective", SHS Web of Conferences (2017)
57. Mohd Nor, S., "The potentials of internalising social banking among the Malaysian Islamic banks", Environment, Development and Sustainability, 18(2), pp.347~372 (2016)[DOI]
58. Mukhibad, H., "Peran Dewan Pengawas Syariah dalam Pengungkapan Islamic Social Reporting", Jurnal Akuntansi Multiparadigma, 9(2), pp.299~311 (2018)[DOI]
59. Musibah, A. S., "The Mediating Effect of Financial Performance on the Relationship between Shariah Supervisory Board Effectiveness, Intellectual Capital and Corporate Social Responsibility, of Islamic Banks in Gulf Cooperation Council Countries", Asian Social Science, 10(17), pp.139~164 (2014)[DOI]
60. Musleh Al-Sartawi, A., "Signaling theory and the determinants of online financial disclosure", Journal of Economic and Administrative Sciences, 34(3), pp.237~247 (2018)[DOI]
61. Ningrum, R. A., "Pengaruh Kinerja Keuangan, Kepemilikan Institusional dan Ukuran Dewan Pengawas Syariah terhadap Pengungkapan ISR", Accounting Analysis Journal, 2(4), pp.430~438 (2013)
62. Nobanee, H., "Corporate Sustainab ility Disclosure in Annual Reports : Evidence from UAE Banks : Islamic versus Conventional", Renewable & Sustainable Energy Reviews, 55, pp.1336~1341 (2016)
63. Nugraheni, P., "Implications of Shariah on the voluntary disclosure of Indonesian listed companies", Journal of Financial Reporting and Accounting, 12(1), pp.76~98 (2014)[DOI]
64. Nugraheni, P., "Implementation of the AAOIFI index on CSR disclosure in Indonesian Islamic banks", Journal of Financial Reporting and Accounting, 17(3), pp.365~382 (2019)[DOI]
65. Nugraheni, P., "Mekanisme Corporate Governance dan Pengungkapan Islamic Social Reporting pada Perbankan Syariah di Indonesia dan Malaysia", IQTISHADIA Jurnal Kajian Ekonomi Dan Bisnis Islam, 10(1), pp.130~155 (2017)[DOI]
66. ursulistyo, E. D., "The Disclosure of Carbon Emission in Indonesia : A Systematic Literature Review", Jurnal Dinamika Akuntansi Dan Bisnis, 10(1), pp.1~18 (2022)[DOI]
67. Othman, R., "Islamic Social Reporting of Listed Companies in Malaysia", International Business & Economics Research Journal, 9(4), pp.135~144 (2010)
68. Paul, J., "The art of writing literature review: What do we know and what do we need to know?", International Business Review, 29(4) (2020)[DOI]
69. Platonova, E., "The Impact of Corporate Social Responsibility Disclosure on Financial Performance : Evidence from the GCC Islamic Banking Sector", Journal of Business Ethics, 151(2), pp.451~471 (2018)[DOI]
70. Probohudono, A. N., "Comparative analysis of QISMUT+3's Islamic corporate social responsibility", Journal of Islamic Marketing, 13(7), pp.1436~1456 (2022)[DOI]
71. Pujiati, D., "Corporate social responsibility factors at Sharia Banks in Indonesia", International Journal of Economic Research, 14(15), pp.221~227 (2017)
72. Qoyum, A., "The Impact of Good Corporate Governance, Company Size in Corporate Social Responsibility Disclosure : Case Study of Islamic Banking in Indonesia", IQTISHADIA Jurnal Kajian Ekonomi Dan Bisnis Islam, 10(1), pp.130~159 (2017)[DOI]
73. Rahman, A. A., "The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries", Asian Journal of Business and Accounting, 6(2) (2013)
74. Ministry of Research, Technology, and Higher Education, "Regulation of the Ministry of Research. Technology, and Higher Education No. 9 of 2018 regarding Scientific Journal Accreditation. State News of the Republic of Indonesia, 428", ~ (2018)
75. Retnaningsih, S., "Pengaruh Pengungkapan Islamic Social Reporting(ISR)terhadap Kinerja Keuangan pada Perbankan Syariah di Indonesia", AKTSAR, 2(2), pp.169~186 (2019)
76. Riduwan, Mutmainah, L., "Islamic Social Reporting Disclosure of Sharia Commercial Banks in Indonesia : A Form of Social Responsibility", Shirkah Journal of Economics and Business, 5(3), pp.337~361 (2020)
77. Rusydiana, A. S., "Efisiensi Sosial dan Finansial Bank Syariah di Indonesia : Pendekatan Nonparametrik", Riset Akuntansi Dan Keuangan Indonesia, 4(1), pp.13~24 (2019)
78. Saeed Mohammed, A. A., "Value-based Islamic banking and reporting in Bahrain", International Journal of Ethics and Systems, 37(4), pp.644~663 (2021)[DOI]
79. Santoso, A. L., "Determinan Pengungkapan Islamic Social Reporting pada Bank Umum Syariah di Indonesia", Jurnal Dinamika Akuntansi Dan Bisnis, 4(2), pp.125~142 (2017)[DOI]
80. Sarea, A., "Does social reporting matter? Empirical evidence", Journal of Financial Regulation and Compliance, 29(4), pp.353~370 (2021)[DOI]
81. Sekaran, U., "Research Methods for Business: A Skill-Building Approach" (2016), John Wiley & Sons Ltd
82. Shu, C., "How Do Islamic Values Influence CSR? A Systematic Literature Review of Studies from 1995-2020", Journal of Business Ethics, 181(2), pp.471~494 (2022)[DOI]
83. Snyder, H., "Literature review as a research methodology : An overview and guidelines", Journal of Business Research, 104, pp.333~339 (2019)[DOI]
84. Sofyani, H., "Islamic Social Reporting Index sebagai Model Pengukuran Kinerja Sosial Perbankan Syariah(Studi Komparasi Indonesia dan Malaysia)", Jurnal Dinamika Akuntansi, 4(1), pp.36~46 (2012)
85. Sunarsih, U., "Determinants of The Islamic Social Reporting Disclosure", Al-Iqtishad:Journal of Islamic Economics, 9(1) (2016)[DOI]
86. Sunarto, C. N., "Shariah Governance dalam Pengungkapan Islamic Social Reporting Index dan Global Reporting Index pada Perbankan Syariah Periode 2010-2013", Jurnal Ekonomi Dan Bisnis Islam, 2(1), pp.30~57 (2016)
87. Susbiyani, A., "Determinants of Islamic social reporting disclosure and its effect on firm's value", Journal of Islamic Accounting and Business Research, 14(3), pp.416~435 (2022)[DOI]
88. Wahyuni, S., "Islamic Social Reporting Disclosure and Determinant Factors: Empirical Evidence from Islamic Banks in Indonesia", Advances in Social Science, Education and Humanities Research, 231, pp.388~392 (2018)[DOI]
89. Wijayanti, R., "Social Reporting by Islamic Banks : The Role of Sharia Supervisory Board and the Effect on Firm Performance", Sustainability(Switzerland), 14(17), pp.1~25 (2022)[DOI]
90. Wijayanti, R., "The Role of the Board of Directors and the Sharia Supervisory Board on Sustainability Reports", Journal of Open Innovation:Technology, Market, and Complexity, 9(3), pp.100083~ (2023)[DOI]
91. Yadiat, W., "The effect of Islamic Corporate Governance(ICG)and Islamic Corporate Social Islamic Finance View project Islamic Filantrophy View project", International Journal of Applied Business and Economic Research, 15(24), pp.119~141 (2017)
92. Zafar, M. B., "Corporate social responsibility and Islamic banks : a systematic literature review", Management Review Quarterly, 69(2), pp.159~206 (2019)[DOI]
93. Zulfikar, Z., "Sharia corporate governance and financial reporting timeliness : Evidence of the implementation of banking regulations in Indonesia", Banks and Bank Systems, 15(4), pp.179~192 (2020)[DOI]

관련 논문AI추천