| Issue |
E3S Web Conf.
Volume 571, 2024
1st International Conference on Management and Sustainable Environment (ICOMSE 2024)
|
|
|---|---|---|
| Article Number | 03006 | |
| Number of page(s) | 10 | |
| Section | Financial Management in Sustainable Environment | |
| DOI | https://doi.org/10.1051/e3sconf/202457103006 | |
| Published online | 20 September 2024 | |
Contribution of Green Banking to Performance Based on Integrated Sharia Maqasid: The Moderation Role of Islamic Social Reporting
1 Universitas ‘Aisyiyah Surakarta, Central Java, Indonesia
2 Universitas Slamet Riyadi, Central Java, Indonesia
* Corresponding author: nurulaisah@aiska-university.ac.id
This study aims to determine the contribution of green banking to integrated Sharia Maqasid- based performance and to reveal whether social performance with Islamic Social Reporting (ISR) disclosure strengthens the relation between green banking and integrated Sharia Maqasid-based performance. We evaluated the research model using the PLS algorithm and then carried out hypothesis testing. Then, using the purposive sampling method, 130 data were collected from 26 Sharia Banks, 9 Sharia Banks in Indonesia and 16 Sharia Banks in Malaysia, from 2018 to 2022. We find that Green Banking positively affects Integrated Maqasid Al-Shariah Performance Measures, and ISR hurts Integrated Maqasid Al-Shariah Performance Measures. Furthermore, the disclosure of ISR strengthens the effect of Green Banking on performance based on integrated Sharia Maqasid. However, no bank has a high score and fully meets the requirements for green banking, Islamic Social Reporting, and performance based on integrated Maqasid Sharia. Therefore, Islamic banks in Indonesia and Malaysia need to maximize the expansion of green banking, Islamic Social Reporting, and performance based on integrated Sharia Maqasid
Key words: Green Banking / Performance / Maqasid Sharia / Islamic Social Reporting / Islamic Bank
© The Authors, published by EDP Sciences, 2024
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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