PENGARUH MAQASHID SYARIAH INDEX, ISLAMIC SOCIAL REPORTING, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA PERIODE 2019-2023

Rafli Ilyas Diansaputro, NIM.: 20108040037 (2024) PENGARUH MAQASHID SYARIAH INDEX, ISLAMIC SOCIAL REPORTING, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA PERIODE 2019-2023. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The phenomenon in today's society is that the profitability of Islamic banks fluctuates and lags behind conventional banks. Many Muslim communities are reluctant to transact in Islamic banks. This study aims to analyze the effect of maqashid syariah index, Islamic social reporting, and corporate social responsibility on the profitability of Islamic banks in Indonesia. The object of this research is Islamic commercial banks registered with the Financial Services Authority (OJK) and disclose the company's annual report for the period 2019- 2023. This study uses quantitative methods using secondary data in the form of annual reports and financial reports. The sample was selected through purposive sampling technique obtained with 50 samples from 10 Islamic commercial banks registered with OJK for the period 2019-2023. The results showed that maqashid syariah index negative affects the profitability of Islamic banks. Meanwhile, Islamic social reporting and corporate social responsibility have no effect on the profitability of Islamic banks. Theoretically, Islamic banks can optimize the achievement of maqashid shariah index so that they not only gain financial benefits but also create greater added value for society. Practically, Islamic banks can use maqashid dyariah index criteria into performance appraisal which will encourage employees to work in accordance with sharia principles, which in turn will improve their image and client satisfaction and increase long-term profitability.

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