scholarly journals Islamic banks as a model social responsibility

2021 ◽  
Vol 10 (4) ◽  
pp. 359-388
Author(s):  
Nasser Abdullah Bani Issa ◽  
Keyword(s):  
Social Responsibility ◽  
Active Role ◽  
Islamic Banks ◽  
Private Companies ◽  
Community Activities ◽  
Islamic Thought ◽  
The Difference

This research aims to identify the difference between social responsibility in islamic thought and traditional thought. To show the role of some private companies such as islamic banks in social responsibility towards the community, such as their active role in supporting educational, cultural and community activities, which leads to increased people's appetite for it, and gain respect for other companies, which benefit them through increased profitability. Companies in society have a role other than their normal role of making profits, which they must play, which is their role in social responsibility towards society. In order to promote it, integrity, cooperation, solidarity, cohesion and cohesion of society.

Peranan Komisaris dan Direksi Bank Syariah dalam Pengelolaan Dana Zakat dan ISR (Islamic Social Responsibility) di Indonesia

2019 ◽  
Vol 14 (2) ◽  
pp. 95
Author(s):  
Melia Frastuti ◽  
Dimas Pratama Putra ◽  
Erfan Effendi
Keyword(s):  
Social Responsibility ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Islamic Banks ◽  
The Public ◽  
Islamic Bank ◽  
Positive Assessment ◽  
Nature Preservation

Abstract     Almsgiving is one of the pillars supporting the upholding of Islam as the obligation for the adherents to improve horizontal relations between fellow humans and strengthen vertical relations with Allah SWT. The implementation of Islamic Social Responsibility (ISR) of the Islamic Bank gives a positive assessment in sharia agreement, justice and equality, responsibility for work, welfare, guarantee of nature preservation and benevolent assistance that is not profit-oriented.Proper almsgiving management and ISR implementation make Islamic banks trusted by the public in terms of service quality, satisfaction and loyalty of Muzzaki. It reduces bad images, and provides relevant impacts on social welfare and the progress of the era. The data analysis used to test the hypotheses is Multiple Linear Regression analysis. The data is collected by distributing questionnaires to Commissioners and Directors at 14 (fourteen) Islamic Commercial Banks spread throughout Indonesia. The result of this study shows partially prove the role of Islamic bank commissioners in the amsgiving management only, while the importance of the role of directors in Islamic banks in almsgiving management and the implementation of ISR partially. Keywords: Islamic Bank, Commissioners, Directors, Almsgiving and ISR

scholarly journals Peran Islamic Corporate Social Responsibility dalam Memoderasi Pengaruh Zakat Terhadap Kinerja Bank Umum Syariah

2021 ◽  
Vol 9 (1) ◽  
pp. 73-89
Author(s):  
Sartini Wardiwiyono ◽  
◽  
Arty Fitria Jayanti ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Negative Impact ◽  
Positive Impact ◽  
Annual Reports ◽  
Observation Data ◽  
Islamic Banks ◽  
Corporate Social

The aim of this study is to investigate the role of Islamic Corporate Social Responsibility in moderating the effect of zakat on Islamic commercial banks’ financial performance. Out of 13 Islamic commercial bank listed by Otoritas Jasa Keuangan from 2012 to 2017, there were only five banks reporting Statement of Zakat Fund Sources and Disbursements. Hence, the final samples of this study consist of 30 observation data. Secondary data collected from 30 annual reports were gathered through documentation. This study utilizes moderated regression analysis to test three research hypotheses. The results shows several findings. Firstly, the amount of corporate zakat being reported in the Statement of Zakat Fund Sources and Disbursements has positive impact on Islamic banks’ financial performance. Secondly, Islamic CSR as measured by Islamic reporting index developed by Belal et al. (2015) has negative impact on Islamic Banks’ financial performance. Thirdly, the role of Islamic CSR in moderating the effect of zakat on financial performance was confirmed.

scholarly journals The Role of the Constitution in Effective Disaster Management of Bangladesh

2020 ◽  
Vol 3 (2) ◽  
pp. 57-69
Author(s):  
Fayjus Salehin ◽  
Md. Nuralam Hossain ◽  
Abdur Rakib Nayeem ◽  
Md. Rakibul Hassan
Keyword(s):  
Disaster Management ◽  
National Level ◽  
Secondary Data ◽  
Active Role ◽  
Geographical Position ◽  
The Difference ◽  
Management Approaches ◽  
Management Cycle ◽  
Disaster Management Cycle

Bangladesh is prone to recurring natural hazards due to its geographical position and topography. The country has suffered casualties and damage to homes, agriculture, and the economy as a result of tropical cyclones. Effective disaster management approaches are required to reduce the risk of disaster and loss. The Constitution of Bangladesh plays an active role in implementing these approaches at the national and sub-national level. This article analyzes parts of the Constitution addressing disaster management by ensuring disaster governance and adaptive governance. To examine the theoretical aspects of disaster management from a global and Bangladesh perspective, the current institutional role for disaster management, the difference in service delivery for specific organizations, and human rights and humanitarian aspects, a study was conducted based on secondary data and information. Bangladesh's supreme law supports all phases of the disaster management cycle. Consequently, it is said that the Constitution would be an essential document for effective disaster management at all levels.

How Does Co-Creation Affect Customer’s Purchase Intention?

2018 ◽  
Vol 03 (01) ◽  
pp. 1850005 ◽  
Author(s):  
Yang Bai
Keyword(s):  
Purchase Intention ◽  
Active Role ◽  
Sales Performance ◽  
Conventional View ◽  
Business System ◽  
The Difference ◽  
End Stage

In a conventional view, customers just purchase the goods or services created by companies. But the role of customers has changed. Now customers are seeking to practice their influence in every part of the business system as a co-creator. What is co-creation? Is it like customization? The answer is yes and no. The difference between co-creation and customization depends on the degree of involvement of the customer in the business. Generally, the customer plays a much more active role in co-creation than customization. Co-creation refers to almost every part of a business, but customization is restricted to the end stage of production. Co-creation can happen in the process of sales support, which can ultimately improve sales performance. This paper illustrates the relationships among co-creation, sales support and sales performance, and designs an experiment to test.

The Role of Shariah Supervisory Board in Legitimizing the Existence of Sudanese Islamic Banks through Social Responsibility Reporting

2021 ◽  
Vol 12 (3) ◽  
pp. 432-440
Author(s):  
Azam Abdelhakeem Khalid Et.al
Keyword(s):  
Social Responsibility ◽  
Information Disclosure ◽  
Cultural Context ◽  
Supervisory Board ◽  
Theoretical Implication ◽  
Annual Reports ◽  
Islamic Banks ◽  
Legitimacy Theory ◽  
Board Size

Purpose -This study empirically investigates the function of Shariah Supervisory Board (SSB) in legitimizing the social and ethical existence of Sudanese banks through the dissemination of data onIslamic social in annual reports. Design/methodology/approach -The paper examines a panel dataset covering the period 2006 – 2015 through the use of disclosure index and content analysis from 150annual reports of Sudanese banks. The role of SSB is expressed from the aspects of Corporate Governance mechanisms (i.e. board size, independency, doctoral qualification, cross- directorship, and the overall effect of SSB mechanisms).The current study employs the multiple regression models by using STATA-13 statistical toolin answering the research questions. Findings -The empirical results indicate that the board size, doctoral qualification, and cross-directorship of the members were positively correlatedwith the disclosure degree of Islamic Corporate Social Responsibility (ICSR) in the annual reports of Sudanese Islamic banks, which is in favour of legitimacy theory. Meanwhile, results indicate that, in contrary to legitimacytheory’s assumptions,the independence of SSB members is found to negatively correlate with the ICSR level of disclosure of the sampled Sudanese banks’ annual reports. Furthermore, the overall effects of SSB mechanisms are found to positivelyimpact the ICSR disclosure level. The study’sfindings add new empirical evidence to support the view that social information disclosure by companies is influenced by country- cultural context within which the company operates. Theoretical implication - In theory, this paper offers an analysis on CSR in Sudan from Islamic point of view. This paper is vital in view that social responsibility is highly regarded by Islam. Therefore, social responsibility must be adopted by all Islamic organizations, particularly the Islamic banks. Originality/value – From the researchers’ perspective, this study is the pioneer thatinvestigates the role of SSB on Sudanese Islamic banks through social responsibility reporting using legitimacy theory.

scholarly journals Peran Kepuasan Wajib pajak Sebagai Pemediasi Atas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak

2018 ◽  
Vol 5 (1) ◽  
pp. 24-38
Author(s):  
Samsul Bahri ◽  
Syahril Djaddang ◽  
Tri Widyastuti
Keyword(s):  
Raw Materials ◽  
Infrastructure Development ◽  
Private Companies ◽  
Planning And Control ◽  
Maximum Value ◽  
The Difference ◽  
And Control ◽  
Construction Services ◽  
Project Company

Increasingly rapid economic development resulted in many new companies springing up and creating a tight business competition. To be able to maintain business continuity, companies must be able to make a careful planning and control of the costs. Planning and control can be realized with the budget as a mean of control. Controlling costs by the company are intended to enable companies to minimize costs. At minimal costs the company will be able to achieve the profit target by more optimal as primary destinations in general. In connection to this, the purpose of this study was to determine the costs of the company budget preparation, budget realization costs and revenues, as well as the role of the budget as a mean of control in achieving its profit target. The research was conducted at PT ABC located in Bogor. PT ABC is one of the private companies engaged in construction services focusing on building the types of housing. This kind of development focus includes the construction of a building without infrastructure development. The study of PT ABC shows that the preparation of the company's budget is based on field survey and accompanying informations on the revenue budget and previous projects. In the implementation of the work there was an increase in the actual cost, thus resulting difference in the budget and actual costs. The occurrence of this difference will reduce the company’s profits. Overall budgets have created optimal control of the realization of the costs incurred. Budget serves as guidelines and benchmarks maximum value in any cost incurred by the company. However, in the implementation of the work there are still some shortcomings, resulting cost difference persists. This difference occurs because lack of oversight of the usage of raw materials. Companies must be able to improve control over the using of raw materials to be better coordinated. Increased control is evidenced by the increase in its profit target achievement on the next project. In the subsequent project, company managed to improve the performance of surveillance so that the difference in costs declined and its optimal profit target can be achieved.

scholarly journals The role of the sharia supervisory board in the relationship of third-party fund and profits

2021 ◽  
Vol 3 (2) ◽  
pp. 201-218
Author(s):  
Fajria Zakiyah ◽  
Prayogo Prasojoharto ◽  
Sepky Mardian
Keyword(s):  
Supervisory Board ◽  
Third Party ◽  
Islamic Banks ◽  
Financial Reports ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Difference ◽  
Relationship Of ◽  
Profit Growth

Purpose - This study aims to find empirical evidence of the effect of growth of Third-Party Funds (TPF) on profit growth with the role of the Sharia Supervisory Board (SSB) as moderator in Islamic banks in Indonesia.Method - This research is an associative research with a quantitative approach that used Panel Data Regression and Moderated Regression Analysis (MRA) as the data analysis methods. The research sample was 58 annual financial reports from 14 Islamic Commercial Banks in Indonesia.Result - TPF had a significant positive effect on bank profit growth, but the role of the SSB could not moderate the growth of TPF on the profit growth of Islamic banks.Implication - The implications of this research can strengthen the belief that Islamic banks need to improve the quality of their services and products to maintain the trust of customers and prospective customers to place their funds in Islamic banks.Originality - The difference in this study when compared to other studies is the role of the Sharia Supervisory Board which is positioned as a moderating variable for the growth of Third-Party Funds on profit growth.

scholarly journals Peranan Komisaris dan Direksi Bank Syariah dalam Pengelolaan Dana Zakat dan ISR (Islamic Social Responsibility) di Indonesia

2019 ◽  
Vol 14 (2) ◽  
pp. 95-108
Author(s):  
Melia Frastuti ◽  
Dimas Pratama Putra ◽  
Erfan Effendi
Keyword(s):  
Social Responsibility ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Islamic Banks ◽  
The Public ◽  
Islamic Bank ◽  
Positive Assessment ◽  
Nature Preservation

Almsgiving is one of the pillars supporting the upholding of Islam as the obligation for the adherents to improve horizontal relations between fellow humans and strengthen vertical relations with Allah SWT. The implementation of Islamic Social Responsibility (ISR) of the Islamic Bank gives a positive assessment in sharia agreement, justice and equality, responsibility for work, welfare, guarantee of nature preservation and benevolent assistance that is not profit-oriented. Proper almsgiving management and ISR implementation make Islamic banks trusted by the public in terms of service quality, satisfaction and loyalty of Muzzaki. It reduces bad images, and provides relevant impacts on social welfare and the progress of the era. The data analysis used to test the hypotheses is Multiple Linear Regression analysis. The data is collected by distributing questionnaires to Commissioners and Directors at 14 (fourteen) Islamic Commercial Banks spread throughout Indonesia. The result of this study shows partially prove the role of Islamic bank commissioners in the amsgiving management only, while the importance of the role of directors in Islamic banks in almsgiving management and the implementation of ISR partially.

scholarly journals ISLAMIC BANKING AND SOCIAL RESPONSIBILITY: STUDI KOMPARASI INDONESIA DAN MALAYSIA DENGAN PENDEKATAN ISLAMIC SOCIAL RESPORTING INDEKS DAN GLOBAL REPORTING INITIATIVE INDEKS

EKSPOSE ◽  
2019 ◽  
Vol 16 (2) ◽  
pp. 419
Author(s):  
Nispa Sari
Keyword(s):  
Content Analysis ◽  
Social Responsibility ◽  
Annual Report ◽  
Social Performance ◽  
Analysis Approach ◽  
Global Reporting Initiative ◽  
Islamic Banking ◽  
Islamic Banks ◽  
The Social ◽  
The Difference

This study aimed to compare the social performance between Islamic banking in Indonesia and Malaysia were measured by using a model of Islamic Social Reporting Index (ISR) and the Global Reporting Initiative Index (GRI). The objects of this study were drawn from four Islamic banks in Indonesia and three Islamic banks in Malaysia that meet certain criteria, namely; Islamic banking report annual report for 2010 and report the social responsibility disclosure. This study was used content analysis approach. The results showed that the overall average social performance of Islamic banking in Malaysia higher than social performance of Islamic banking in Indonesia. However, when tested statistically, the difference did not show significant value. Moreover, there are no Islamic banking in Indonesia and Malaysia reached a perfect level of social performance (100%) of the ISR and the GRI index.

scholarly journals Teaching Operations research, the experience of the Catholic University in Bolivia

2019 ◽  
Author(s):  
Hector Reynaldo Córdova Eguívar
Keyword(s):  
Operations Research ◽  
Implementation Process ◽  
Active Role ◽  
Project Based Learning ◽  
Teaching Mathematics ◽  
Small Companies ◽  
Private Companies ◽  
Catholic University ◽  
The Subject

The Catholic University of Bolivia undertook an experience to develop profesional competencies in students of Operations research and to position the tools of this specialty to help improve the management of private companies. The paper presents the implementation of a new methodology (Project Based Learning) for teaching the subject of Operations Research to a group of students from different fields at a national context during a period of 5 years. Students must perform a project on  small companies in order to gain the competences related to the course of Operational Research. The paper analyzes the change of methods (from traditional ones based on the passive role of students to a participative model where student applies their knowledge to their daily activity)  teaching mathematics in Bolivia. The company representatives play an active role monitoring and assessing the implementation process. The evaluation of the students shows that the competency has been developed to the expected level and Operations research has now a place in the management of small companies.

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