LITERATURE REVIEW: ISLAMIC SOCIAL REPORTING DAN ISLAMIC PERFORMANCE INDEX TERHADAP KINERJA KEUANGAN

Abstract

Abstrak

Penelitian ini merupakan literature review yang bertujuan untuk menganalisis pengaruh islamic social reporting dan islamic performance index terhadap kinerja keuangan perbankan syariah di Indonesia. tinjauan dilakukan terhadap tiga jurnal dengan pendekatan kuantitatif menggunakan data sekunder hasil dari analisis literature review. islamic social reporting menunjukkan pengaruh negatif signifikan di dua jurnal dan positif di satu jurnal sebaliknya islamic performance index memiliki pengaruh positif terhadap kinerja keuangan penelitian ini menegaskan bahwa penerapan prinsip syariah yang konsisten dan pelaporan sosial yang efektif dapat meningkatkan transparansi, akuntabilitas, serta kepercayaan stakeholder yang pada akhirnya berdampak positif terhadap kinerja keuangan.

Kata kunci : Islamic Social Reporting, Islamic Performance Index, Kinerja keuangan, Bank Syariah, Literature review.

Abstract

This study is a literature review that aims to analyze the effect of Islamic social reporting and the Islamic performance index on the financial performance of Islamic banking in Indonesia. the review was conducted on three journals with a quantitative approach using secondary data from the literature review analysis. Islamic social reporting shows a significant negative effect in two journals and positive in one journal, while the Islamic performance index has a positive effect on financial performance. this study confirms that consistent application of sharia principles and effective social reporting can increase transparency, accountability, and stakeholder trust which ultimately has a positive impact on financial performance.

Keywords: Islamic Social Reporting, Islamic Performance Index, Financial performance, Islamic banks, Literature review.