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Sustainability Performance – Perspective on Islamic Entity

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

Author

Listed:
  • 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)

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).

Suggested Citation

  • Hasan Mukhibad & Indah Anisykurlillah & Prabowo Yudo Jayanto & Dina Nur Himmatina, 2024. "Sustainability Performance – Perspective on Islamic Entity," Advances in Economics, Business and Management Research, in: Kris Brantas Abiprayu & Avi Budi Setiawan (ed.), Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24), pages 304-313, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-522-5_25
    DOI: 10.2991/978-94-6463-522-5_25
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