Sustainability Performance – Perspective on Islamic Entity

Hasan Mukhibad (), Indah Anisykurlillah, Prabowo Yudo Jayanto and Dina Nur Himmatina
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Hasan Mukhibad: Universitas Negeri Semarang, Department of Accounting
Indah Anisykurlillah: Universitas Negeri Semarang, Department of Accounting
Prabowo Yudo Jayanto: Universitas Negeri Semarang, Department of Accounting
Dina Nur Himmatina: Universitas Negeri Semarang, Bachelor’s Degree Accounting Students

A chapter in Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24), 2024, pp 304-313 from Springer

Abstract: Abstract This study aims to develop sustainability report indicators following Islamic business entities, especially Islamic banking. The four sustainability report indicators developed include four indicators, namely Shariah compliance performance indicators and social, environmental, and economic performance. This study is a descriptive statistic to report the level of sustainability performance in Islamic banking entities. The research population is Islamic banks in Indonesia, which have been mandated for 13 years (2009 to 2021). The study results reported that the sample had a greater economic indicator (average 0.886) than other indicators. The average environmental and social performance were 0.777 and 0.727. In addition, the study’s results reported that the lowest performance was Shariah compliance performance (0.707).

Keywords: Environment Performance; Social Performance; Shariah Compliance Performance (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-522-5_25

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DOI: 10.2991/978-94-6463-522-5_25

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