The Effect of Bank Soundness Ratio on Profitability With Islamic Social Responsibility (ISR) Disclosure as Moderating Variable
Yıl 2022,
, 86 - 101, 29.12.2022
Onı Mırfa Cantia Lambada
Lindrianasari Lindrianasari
Ade Wıdıyantı
Kiagus Andı
Öz
This study aims to identify and examine the impact of the Bank's health ratio on the profits of Islamic commercial banks, taking into account Islamic social responsibility as a mitigating variable in Islamic commercial banks in Indonesia and Malaysia. The type of study used in this study was a descriptive quantitative approach measured using the data-driven panel method using the Software Statistical Package for the Social Sciences (SPSS) version 25.0. Methods for data collection using documentation methods. The study population consisted of Islamic commercial banks in Indonesia and Malaysia registered with OJK and BNM from 2017 to 2020. The results showed that NPFs had a significant negative impact on profitability, for example, proximity to ROA. THE CAR does not have a significant or partial impact on profitability, for example, proximity to ROA. NIM has a significant positive effect partially individually on profitability as proxied by ROA. GCG has no partial or individual significant effect on the ROA variable. Disclosure of Islamic Social Responsibility is able to moderate and significantly strengthen the effect of NPF on the ROA variable. Islamic Social Responsibility disclosure is able to moderate the effect of CAR but is not significant on the ROA variable. Islamic Social Responsibility disclosure is able to moderate the effect of NIM but not significant on the variable. Islamic Social Responsibility disclosure is able to moderate the influence of GCG but is not significant on ROA.
Kaynakça
- Ali, M., & Roosaleh, L. (2017). Pengaruh Net Interest Margin ( NIM ), Biaya Operasional terhadap Pendapatan Operasional ( BOPO ), Loan to Deposit Ratio ( LDR ) dan Non Performing Loan ( NPL) Terhadap Return On Assets ( ROA ) dinilai melalui Capital Adequacy Ratio ( CAR ), aspek assets. Jurnal Riset Akuntansi Dan Keuangan, 5(2), 1377–1390.
- Ardiansyah, M. R. (2020). Analisis Pengaruh Rasio NIM, BOPO, NPL Terhadap Profitabilitas Bank yang Terdaftar di Bursa Efek Indonesia (BEI). Jurnal Ilmiah Ekonomi Global Masa Kini, 01, 48–56.
- Arief Yuswanto Nugroho, F. R. (2020). Pengaruh LDR , NIM , NPL dan BOPO terhadap Harga. 1(1), 28–41.
- Arinta, Y. N. (2016). Analisis Perbandingan Kinerja Keuangan antara Bank Syariah dan Bank Konvensional (Studi Kasus pada Bank Syariah Mandiri dan Bank Mandiri). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 7(1), 119. https://doi.org/10.18326/muqtasid.v7i1.119-140
- Aryanti, F., Hardiyanto, A. T., & Simamora, P. (2017). Pengaruh Struktur Modal, Ukuran Perusahaan, Dan Pertumbuhan Perusahaan Terhadap Profitabilitas Pada Perusahaan Yang Tergabung Dalam Lq 45 Di Bursa Efek Indonesia Tahun 2013-2015. Jurnal Online Mahasiswa (JOM) Bidang Manajemen, 1(1), 1–11.
- Asriati, R., Ulfah, P., & Setyorini, C. T. (2016). Analisis Perbandingan Komponen Islamic Social Reporting ( ISR ) Pada Bank Syariah Antara Negara Indonesia dan Malaysia. Simposium Nasional Akuntansi XIX, Lampung, 1997, 1–24.
- Azlan, A., Hasan, F., Yadi, P., Faizah, D., Haslinda, Y., Mustaffa, M. Z., Dayang, M. A. N., & Mehran, N. (2017). Social Responsibility Disclosure in Islamic banks: A Comparative Study of Indonesia and Malaysia. Journal of Financial Reporting and Accounting, 15(1), 99–115. https://doi.org/https://doi.org/10.1108/JFRA-01-2015-0016
- Fenandi, and P. P. (2017). Analisis Pengaruh CAR, NIM, BOPO, dan LDR terhadap Profitabilitas Bank Persero. Firm Journal of Management Studies, 2(1), 155–168.
- Ghazali, N. A. M. (2007). Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence. Corporate Governance, 7(3), 251–266. https://doi.org/10.1108/14720700710756535
- Gujarati, Damodar N., Dawn C. Porter, and S. G. (2012). Basic econometrics. Tata Mcgraw-Hill Education.
- Hassan, A., & Syafri Harahap, S. (2010). Exploring corporate social responsibility disclosure: the case of Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 203–227. https://doi.org/10.1108/17538391011072417.
- Inten, M., & Devi, F. (2017). Islamic Social Reporting in Islamic Banking: Stakeholders Theory. SHS Web of Conferences, 34, 1–8.
- Khaled, H., Elsayed, M., & Razik, M. (2011). Factors Affecting Corporate Social. Corporate Ownership & Control, 8(4), 432–443.
- Khasanah, A. N. (2016). PENGARUH INTELLECTUAL CAPITAL DAN ISLAMICITY PERFORMANCE INDEX TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA. Nominal, Barometer Riset Akuntansi Dan Manajemen, 5(1). https://doi.org/10.21831/nominal.v5i1.11473
- Kurniawansyah, D., & Mutmainah, S. (2013). Analisis Hubungan Financial Performance dan Corporate Social Responsibility. Diponegoro Journal of Accounting Issn: 2337-3806, 2(November 2011), 1–12.
- Kuzey, C. (2015). The Impact of Ownership and Board Structure on Corporate Social Responsibility (CSR) Reporting in the Turkish Banking Industry The Relationship between Governance Indicators and Tax Evasion in the EU View project Earnings management View project Merve Kıl. Corporate Governance International Journal of Business in Society. http://dx.doi.org/10.1108/CG-02-2014-0022
- Lestari, P. (2013). Determinants Of Islamic Social Reporting In Syariah Banks : Case Of Indonesia. International Journal of Business and Management Invention, 2(10), 28–34.
- Lestari, W. A., Wardianto, K. B., & Harori, M. I. (2021). ANALISIS NILAI PERUSAHAAN YANG DIPENGARUHI OLEH GOOD CORPORATE GOVERNANCE , CORPORATE SOCIAL RESPONSIBILITY , DAN LEVERAGE. 4(November), 126–137.
- Mawaddah, N. (2015). Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Syariah. Etikonomi, 14(2). https://doi.org/10.15408/etk.v14i2.2273
- Mousa, et. al., G. A. (2015). Legitimacy Theory and Environmental Practices: Short Notes. International Journal of Business and Statistical Analysis, 2(1), 41–53. https://doi.org/10.12785/ijbsa/020104
- Munir, M. (2018). Analisis Pengaruh CAR, NPF, FDR dan Inflasi terhadap Profitabilitas Perbankan Syariah di Indonesia. Ihtifaz: Journal of Islamic Economics, Finance, and Banking, 1(1), 89. https://doi.org/10.12928/ijiefb.v1i1.285
- Nizamullah. (2018). Pengaruh Penerapan Good Corporate Governance (Gcg) Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2014-2016). Jurnal Profiet, 1(1), 51–57.
- Othman, R., & Thani, A. M. (2010). Four Important Tests Where Ranges for Normal Vary. International Business & Economics Research Journal (IBER), 9(4), 135–144.
- Pramana, I. G. N. A. D., & Mustanda, I. K. (2016). PENGARUH PROFITABILITAS DAN SIZE TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL PEMODERASI Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia PENDAHULUAN Perusahaan sebagai salah satu entitas ekonomi di suatu negara sudah se. E-Jurnal Manajemen Unud, 5(1), 561–594.
- Rahayu, R. S., & Cahyani, A. D. (2014). Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility Performance (CSR) Pada Perbankan Syariah. Jrak, 5(2), 74–87. https://media.neliti.com/media/publications/4494-ID-faktor-faktor-yang-mempengaruhi-pengungkapan-corporate-social-responsibility-csr.pdf
- Sengkey, J. I. B., Murni, S., Tulung, J. E., Manajemen, J., Sam, U., & Manado, R. (2018). Analisis Faktor  Faktor Yang Mempengaruhi Risiko Likuiditas Bank (Studi Kasus Pada Bank Umum Swasta Nasional Yang Terdaftar Di Bei Periode 2012-2015). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 6(4), 3078–3087. https://doi.org/10.35794/emba.v6i4.21226
- Setyarini, A. (2020). ANALISIS PENGARUH CAR, NPL, NIM, BOPO, LDR TERHADAP ROA (Studi Pada Bank Pembangunan Daerah Di Indonesia Periode 2015-2018). Research Fair Unisri, 4(1), 282–290. https://doi.org/10.33061/rsfu.v4i1.3409
- Sukma Kartika Dewi, N. W., & Yadnyana, I. K. (2019). Pengaruh Indikator Risk Based Bank Rating Terhadap Kinerja Keuangan Pada Perusahaan Perbankan yangTerdaftar di BEI Tahun 2012-2016. E-Jurnal Akuntansi, 26, 1075. https://doi.org/10.24843/eja.2019.v26.i02.p09
- Suksmonohadi, M., & Indira, D. (2020). Kebijakan Penanganan Pandemi Covid-19. Perkembangan Ekonomi Keuangan Dan Kerja Sama Internasional, Edisi II, 89–112.
- Sumarlin. (2016). ANALISIS PENGARUH INFLASI, CAR, FDR, BOPO, DAN NPF TERHADAP PROFITABILITAS PERBANKAN SYARIAH. Assets: Jurnal Ekonomi, Manajemen Dan Akuntansi, 6(36), 2. https://doi.org/10.24252/.v6i2.2910
- Tristiningtyas, V., & Mutaher, O. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada Bank Umum Syariah Di Indonesia. Jurnal Akuntansi Indonesia, 2(2), 131. https://doi.org/10.30659/jai.2.2.131-145
- Wardayati, S. M., & Wulandari, S. A. (2014). Comparisons and Differences of Level Islamic Social Reporting Disclosure Islamic Banking in Indonesia and Malaysia. Subtema: Islamic Jurisprudence in Resolving Contemporary Problems, 87–94.
- Widayati, A. D., & Sukmana, R. (2017). Analisis Perbedaan Kinerja Sosial Dengan Indeks Islamic Social Reporting (ISR) pada Perbankan Syariah Yang Ada di Indonesia dan Malaysia. Jurnal Ekonomi Syariah Teori Dan Terapan, 4(1), 62. https://doi.org/10.20473/vol4iss20171pp62-72
- Widiawati, S., & Raharja, S. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting Perusahaan - Perusahaan Yang Terdapat Pada Daftar Efek Syariah Tahun 2009-2011. Analisis Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting Perusahaan - Perusahaan Yang Terdapat Pada Daftar Efek Syariah Tahun 2009-2011, 1(1), 248–262.
- Wiwoho, J. (2014). Peran Lembaga Keuangan Bank Dan Lembaga Keuangan Bukan Bank Dalam Memberikan Distribusi Keadilan Bagi Masyarakat. Peran Lembaga Keuangan Bank Dan Lembaga Keuangan Bukan Bank Dalam Memberikan Distribusi Keadilan Bagi Masyarakat, 43(1), 87–97. https://doi.org/10.14710/mmh.43.1.2014.87-97
- Yusuf, M. (2017). Dampak Indikator Rasio Keuangan terhadap Profitabilitas Bank Umum Syariah di Indonesia. Jurnal Keuangan Dan Perbankan : ISSN 1829-9865, 13(2), 141–151.
- Yusuf, M. Y. (2010). Model Pelaksanaan Csr Bank Syariah: Kajian Empiris Pembiayaan Mikro Baitul Mal Aceh. La_Riba, 4(2), 197–215. https://doi.org/10.20885/lariba.vol4.iss2.art4
Düzenleyici Değişken Olarak İslami Sosyal Sorumluluk (ISS) Açıklamalarıyla Banka Sağlamlık Oranının Kârlılığa Etkisi
Yıl 2022,
, 86 - 101, 29.12.2022
Onı Mırfa Cantia Lambada
Lindrianasari Lindrianasari
Ade Wıdıyantı
Kiagus Andı
Öz
Bu çalışma, Endonezya ve Malezya'daki İslami ticari bankalarda İslami sosyal sorumluluğu düzenleyici bir değişken olarak dikkate alarak bankaların sağlamlık oranının kârlılıkları üzerindeki etkisini belirlemeyi amaçlamaktadır. Bu çalışmada SPSS 25.0 programı yardımıyla panel veri analizi yöntemi kullanılmıştır. Çalışmanın ana kütlesi 2017-2020 yıllarında OJK ve BNM'ye kayıtlı Endonezya ve Malezya'daki İslami ticari bankalardan oluşmaktadır. Analiz sonuçlarına göre; NIM'in kısmen ROA tarafından temsil edilen karlılık üzerinde pozitif bir etkiye sahip olduğu tespit edilmiştir. NPF, ROA tarafından temsil edilen karlılık üzerinde negatif bir etki yaptığı belirlenmiştir. Ayrıca NPF'nin ROA değişkeni üzerindeki etkisinde İslami Sosyal Sorumluluğun Açıklanmaları’nın önemli ölçüde düzenleyici bir etkisi söz konusudur. Bunun yanı sıra SYR ve GCG değişkeninin karlılık üzerinde anlamlı veya kısmi bir etkisi bulunmamaktadır. İslami Sosyal Sorumluluğun Açıklanmaları SHY ve NIM'in etkisini düzenleyici bir etkisi vardır ancak ROA değişkeni üzerinde etkisi bulunmamaktadır.
Kaynakça
- Ali, M., & Roosaleh, L. (2017). Pengaruh Net Interest Margin ( NIM ), Biaya Operasional terhadap Pendapatan Operasional ( BOPO ), Loan to Deposit Ratio ( LDR ) dan Non Performing Loan ( NPL) Terhadap Return On Assets ( ROA ) dinilai melalui Capital Adequacy Ratio ( CAR ), aspek assets. Jurnal Riset Akuntansi Dan Keuangan, 5(2), 1377–1390.
- Ardiansyah, M. R. (2020). Analisis Pengaruh Rasio NIM, BOPO, NPL Terhadap Profitabilitas Bank yang Terdaftar di Bursa Efek Indonesia (BEI). Jurnal Ilmiah Ekonomi Global Masa Kini, 01, 48–56.
- Arief Yuswanto Nugroho, F. R. (2020). Pengaruh LDR , NIM , NPL dan BOPO terhadap Harga. 1(1), 28–41.
- Arinta, Y. N. (2016). Analisis Perbandingan Kinerja Keuangan antara Bank Syariah dan Bank Konvensional (Studi Kasus pada Bank Syariah Mandiri dan Bank Mandiri). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 7(1), 119. https://doi.org/10.18326/muqtasid.v7i1.119-140
- Aryanti, F., Hardiyanto, A. T., & Simamora, P. (2017). Pengaruh Struktur Modal, Ukuran Perusahaan, Dan Pertumbuhan Perusahaan Terhadap Profitabilitas Pada Perusahaan Yang Tergabung Dalam Lq 45 Di Bursa Efek Indonesia Tahun 2013-2015. Jurnal Online Mahasiswa (JOM) Bidang Manajemen, 1(1), 1–11.
- Asriati, R., Ulfah, P., & Setyorini, C. T. (2016). Analisis Perbandingan Komponen Islamic Social Reporting ( ISR ) Pada Bank Syariah Antara Negara Indonesia dan Malaysia. Simposium Nasional Akuntansi XIX, Lampung, 1997, 1–24.
- Azlan, A., Hasan, F., Yadi, P., Faizah, D., Haslinda, Y., Mustaffa, M. Z., Dayang, M. A. N., & Mehran, N. (2017). Social Responsibility Disclosure in Islamic banks: A Comparative Study of Indonesia and Malaysia. Journal of Financial Reporting and Accounting, 15(1), 99–115. https://doi.org/https://doi.org/10.1108/JFRA-01-2015-0016
- Fenandi, and P. P. (2017). Analisis Pengaruh CAR, NIM, BOPO, dan LDR terhadap Profitabilitas Bank Persero. Firm Journal of Management Studies, 2(1), 155–168.
- Ghazali, N. A. M. (2007). Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence. Corporate Governance, 7(3), 251–266. https://doi.org/10.1108/14720700710756535
- Gujarati, Damodar N., Dawn C. Porter, and S. G. (2012). Basic econometrics. Tata Mcgraw-Hill Education.
- Hassan, A., & Syafri Harahap, S. (2010). Exploring corporate social responsibility disclosure: the case of Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 203–227. https://doi.org/10.1108/17538391011072417.
- Inten, M., & Devi, F. (2017). Islamic Social Reporting in Islamic Banking: Stakeholders Theory. SHS Web of Conferences, 34, 1–8.
- Khaled, H., Elsayed, M., & Razik, M. (2011). Factors Affecting Corporate Social. Corporate Ownership & Control, 8(4), 432–443.
- Khasanah, A. N. (2016). PENGARUH INTELLECTUAL CAPITAL DAN ISLAMICITY PERFORMANCE INDEX TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA. Nominal, Barometer Riset Akuntansi Dan Manajemen, 5(1). https://doi.org/10.21831/nominal.v5i1.11473
- Kurniawansyah, D., & Mutmainah, S. (2013). Analisis Hubungan Financial Performance dan Corporate Social Responsibility. Diponegoro Journal of Accounting Issn: 2337-3806, 2(November 2011), 1–12.
- Kuzey, C. (2015). The Impact of Ownership and Board Structure on Corporate Social Responsibility (CSR) Reporting in the Turkish Banking Industry The Relationship between Governance Indicators and Tax Evasion in the EU View project Earnings management View project Merve Kıl. Corporate Governance International Journal of Business in Society. http://dx.doi.org/10.1108/CG-02-2014-0022
- Lestari, P. (2013). Determinants Of Islamic Social Reporting In Syariah Banks : Case Of Indonesia. International Journal of Business and Management Invention, 2(10), 28–34.
- Lestari, W. A., Wardianto, K. B., & Harori, M. I. (2021). ANALISIS NILAI PERUSAHAAN YANG DIPENGARUHI OLEH GOOD CORPORATE GOVERNANCE , CORPORATE SOCIAL RESPONSIBILITY , DAN LEVERAGE. 4(November), 126–137.
- Mawaddah, N. (2015). Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Syariah. Etikonomi, 14(2). https://doi.org/10.15408/etk.v14i2.2273
- Mousa, et. al., G. A. (2015). Legitimacy Theory and Environmental Practices: Short Notes. International Journal of Business and Statistical Analysis, 2(1), 41–53. https://doi.org/10.12785/ijbsa/020104
- Munir, M. (2018). Analisis Pengaruh CAR, NPF, FDR dan Inflasi terhadap Profitabilitas Perbankan Syariah di Indonesia. Ihtifaz: Journal of Islamic Economics, Finance, and Banking, 1(1), 89. https://doi.org/10.12928/ijiefb.v1i1.285
- Nizamullah. (2018). Pengaruh Penerapan Good Corporate Governance (Gcg) Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2014-2016). Jurnal Profiet, 1(1), 51–57.
- Othman, R., & Thani, A. M. (2010). Four Important Tests Where Ranges for Normal Vary. International Business & Economics Research Journal (IBER), 9(4), 135–144.
- Pramana, I. G. N. A. D., & Mustanda, I. K. (2016). PENGARUH PROFITABILITAS DAN SIZE TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL PEMODERASI Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia PENDAHULUAN Perusahaan sebagai salah satu entitas ekonomi di suatu negara sudah se. E-Jurnal Manajemen Unud, 5(1), 561–594.
- Rahayu, R. S., & Cahyani, A. D. (2014). Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility Performance (CSR) Pada Perbankan Syariah. Jrak, 5(2), 74–87. https://media.neliti.com/media/publications/4494-ID-faktor-faktor-yang-mempengaruhi-pengungkapan-corporate-social-responsibility-csr.pdf
- Sengkey, J. I. B., Murni, S., Tulung, J. E., Manajemen, J., Sam, U., & Manado, R. (2018). Analisis Faktor  Faktor Yang Mempengaruhi Risiko Likuiditas Bank (Studi Kasus Pada Bank Umum Swasta Nasional Yang Terdaftar Di Bei Periode 2012-2015). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 6(4), 3078–3087. https://doi.org/10.35794/emba.v6i4.21226
- Setyarini, A. (2020). ANALISIS PENGARUH CAR, NPL, NIM, BOPO, LDR TERHADAP ROA (Studi Pada Bank Pembangunan Daerah Di Indonesia Periode 2015-2018). Research Fair Unisri, 4(1), 282–290. https://doi.org/10.33061/rsfu.v4i1.3409
- Sukma Kartika Dewi, N. W., & Yadnyana, I. K. (2019). Pengaruh Indikator Risk Based Bank Rating Terhadap Kinerja Keuangan Pada Perusahaan Perbankan yangTerdaftar di BEI Tahun 2012-2016. E-Jurnal Akuntansi, 26, 1075. https://doi.org/10.24843/eja.2019.v26.i02.p09
- Suksmonohadi, M., & Indira, D. (2020). Kebijakan Penanganan Pandemi Covid-19. Perkembangan Ekonomi Keuangan Dan Kerja Sama Internasional, Edisi II, 89–112.
- Sumarlin. (2016). ANALISIS PENGARUH INFLASI, CAR, FDR, BOPO, DAN NPF TERHADAP PROFITABILITAS PERBANKAN SYARIAH. Assets: Jurnal Ekonomi, Manajemen Dan Akuntansi, 6(36), 2. https://doi.org/10.24252/.v6i2.2910
- Tristiningtyas, V., & Mutaher, O. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada Bank Umum Syariah Di Indonesia. Jurnal Akuntansi Indonesia, 2(2), 131. https://doi.org/10.30659/jai.2.2.131-145
- Wardayati, S. M., & Wulandari, S. A. (2014). Comparisons and Differences of Level Islamic Social Reporting Disclosure Islamic Banking in Indonesia and Malaysia. Subtema: Islamic Jurisprudence in Resolving Contemporary Problems, 87–94.
- Widayati, A. D., & Sukmana, R. (2017). Analisis Perbedaan Kinerja Sosial Dengan Indeks Islamic Social Reporting (ISR) pada Perbankan Syariah Yang Ada di Indonesia dan Malaysia. Jurnal Ekonomi Syariah Teori Dan Terapan, 4(1), 62. https://doi.org/10.20473/vol4iss20171pp62-72
- Widiawati, S., & Raharja, S. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting Perusahaan - Perusahaan Yang Terdapat Pada Daftar Efek Syariah Tahun 2009-2011. Analisis Faktor-Faktor Yang Mempengaruhi Islamic Social Reporting Perusahaan - Perusahaan Yang Terdapat Pada Daftar Efek Syariah Tahun 2009-2011, 1(1), 248–262.
- Wiwoho, J. (2014). Peran Lembaga Keuangan Bank Dan Lembaga Keuangan Bukan Bank Dalam Memberikan Distribusi Keadilan Bagi Masyarakat. Peran Lembaga Keuangan Bank Dan Lembaga Keuangan Bukan Bank Dalam Memberikan Distribusi Keadilan Bagi Masyarakat, 43(1), 87–97. https://doi.org/10.14710/mmh.43.1.2014.87-97
- Yusuf, M. (2017). Dampak Indikator Rasio Keuangan terhadap Profitabilitas Bank Umum Syariah di Indonesia. Jurnal Keuangan Dan Perbankan : ISSN 1829-9865, 13(2), 141–151.
- Yusuf, M. Y. (2010). Model Pelaksanaan Csr Bank Syariah: Kajian Empiris Pembiayaan Mikro Baitul Mal Aceh. La_Riba, 4(2), 197–215. https://doi.org/10.20885/lariba.vol4.iss2.art4