Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)

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Sustainability Performance – Perspective on Islamic Entity

Authors
Hasan Mukhibad1, *, Indah Anisykurlillah1, Prabowo Yudo Jayanto1, Dina Nur Himmatina2
1Department of Accounting, Universitas Negeri Semarang, Semarang, Indonesia
2Bachelor’s Degree Accounting Students, Universitas Negeri Semarang, Semarang, Indonesia
*Corresponding author. Email: hasanmukhibad@mail.unnes.ac.id
Corresponding Author
Hasan Mukhibad
Available Online 4 October 2024.
DOI
10.2991/978-94-6463-522-5_25How to use a DOI?
Keywords
Environment Performance; Social Performance; Shariah Compliance Performance
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).

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)
Series
Advances in Economics, Business and Management Research
Publication Date
4 October 2024
ISBN
978-94-6463-522-5
ISSN
2352-5428
DOI
10.2991/978-94-6463-522-5_25How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Hasan Mukhibad
AU  - Indah Anisykurlillah
AU  - Prabowo Yudo Jayanto
AU  - Dina Nur Himmatina
PY  - 2024
DA  - 2024/10/04
TI  - Sustainability Performance – Perspective on Islamic Entity
BT  - Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)
PB  - Atlantis Press
SP  - 304
EP  - 313
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-522-5_25
DO  - 10.2991/978-94-6463-522-5_25
ID  - Mukhibad2024
ER  -