{"id":"https://openalex.org/W4212866604","doi":"https://doi.org/10.30651/jms.v6i3.7997","title":"Pengaruh Islamic Social Reporting Terhadap Kinerja Keuangan, Zakat Sebagai Intervening Pada Bank Umum Syariah Di Indonesia","display_name":"Pengaruh Islamic Social Reporting Terhadap Kinerja Keuangan, Zakat Sebagai Intervening Pada Bank Umum Syariah Di Indonesia","publication_year":2021,"publication_date":"2021-12-06","ids":{"openalex":"https://openalex.org/W4212866604","doi":"https://doi.org/10.30651/jms.v6i3.7997"},"language":"id","primary_location":{"id":"doi:10.30651/jms.v6i3.7997","doi":"https://doi.org/10.30651/jms.v6i3.7997","is_oa":true,"landing_page_url":"https://doi.org/10.30651/jms.v6i3.7997","pdf_url":"http://journal.um-surabaya.ac.id/index.php/Mas/article/download/7997/pdf","source":{"id":"https://openalex.org/S4210228151","display_name":"Jurnal Masharif al-Syariah Jurnal Ekonomi dan Perbankan Syariah","issn_l":"2527-6344","issn":["2527-6344","2580-5800"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314993","host_organization_name":"UMSurabaya Publishing","host_organization_lineage":["https://openalex.org/P4310314993"],"host_organization_lineage_names":["UMSurabaya Publishing"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Masharif Al-Syariah: Jurnal Ekonomi dan Perbankan Syariah","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://journal.um-surabaya.ac.id/index.php/Mas/article/download/7997/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5031114981","display_name":"Trian Fisman Adisaputra","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405275929","display_name":"Universitas Ichsan Sidenreng Rappang","ror":"https://ror.org/04j1h4788","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275929"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Trian Fisman Adisaputra","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi / STIE Ichsan Sidenreng Rappang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi / STIE Ichsan Sidenreng Rappang","institution_ids":["https://openalex.org/I4405275929"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5031114981"],"corresponding_institution_ids":["https://openalex.org/I4405275929"],"apc_list":null,"apc_paid":null,"fwci":6.2801,"has_fulltext":true,"cited_by_count":31,"citation_normalized_percentile":{"value":0.96253268,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"6","issue":"3","first_page":"706","last_page":"706"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9110999703407288,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9110999703407288,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.0812000036239624,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/islamic-social-reporting","display_name":"Islamic social reporting","score":0.9890000224113464},{"id":"https://openalex.org/keywords/zakat","display_name":"zakat","score":0.7929999828338623},{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.949999988079071},{"id":"https://openalex.org/keywords/islamic-commercial-banks","display_name":"Islamic commercial banks","score":0.8450000286102295},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.8080000281333923},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9729999899864197},{"id":"https://openalex.org/keywords/return-on-equity","display_name":"return on equity","score":1.0},{"id":"https://openalex.org/keywords/mediating-effect","display_name":"mediating effect","score":0.7170000076293945},{"id":"https://openalex.org/keywords/islamic-law","display_name":"Islamic law","score":0.5199999809265137},{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.7139999866485596}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7288450002670288},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6409075856208801},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.6125754117965698},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.5196141600608826},{"id":"https://openalex.org/C2779709291","wikidata":"https://www.wikidata.org/wiki/Q15699608","display_name":"Intervening variable","level":3,"score":0.4906238615512848},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.4757254421710968},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4504566490650177},{"id":"https://openalex.org/C155530773","wikidata":"https://www.wikidata.org/wiki/Q591174","display_name":"Return on equity","level":3,"score":0.4445949196815491},{"id":"https://openalex.org/C82793941","wikidata":"https://www.wikidata.org/wiki/Q1046024","display_name":"Path analysis (statistics)","level":2,"score":0.4254024028778076},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2033379077911377},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.17753887176513672},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.16066250205039978},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.11881327629089355},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.1005178689956665},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.08951929211616516},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.07776454091072083},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.05664953589439392},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.30651/jms.v6i3.7997","doi":"https://doi.org/10.30651/jms.v6i3.7997","is_oa":true,"landing_page_url":"https://doi.org/10.30651/jms.v6i3.7997","pdf_url":"http://journal.um-surabaya.ac.id/index.php/Mas/article/download/7997/pdf","source":{"id":"https://openalex.org/S4210228151","display_name":"Jurnal Masharif al-Syariah Jurnal Ekonomi dan Perbankan Syariah","issn_l":"2527-6344","issn":["2527-6344","2580-5800"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314993","host_organization_name":"UMSurabaya Publishing","host_organization_lineage":["https://openalex.org/P4310314993"],"host_organization_lineage_names":["UMSurabaya Publishing"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Masharif Al-Syariah: Jurnal Ekonomi dan Perbankan Syariah","raw_type":"journal-article"},{"id":"pmh:oai:journal.um-surabaya.ac.id:article/7997","doi":null,"is_oa":true,"landing_page_url":"https://journal.um-surabaya.ac.id/Mas/article/view/7997","pdf_url":"https://journal.um-surabaya.ac.id/Mas/article/download/7997/pdf","source":{"id":"https://openalex.org/S4210228151","display_name":"Jurnal Masharif al-Syariah Jurnal Ekonomi dan Perbankan Syariah","issn_l":"2527-6344","issn":["2527-6344","2580-5800"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314993","host_organization_name":"UMSurabaya Publishing","host_organization_lineage":["https://openalex.org/P4310314993"],"host_organization_lineage_names":["UMSurabaya Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2527-6344","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.30651/jms.v6i3.7997","doi":"https://doi.org/10.30651/jms.v6i3.7997","is_oa":true,"landing_page_url":"https://doi.org/10.30651/jms.v6i3.7997","pdf_url":"http://journal.um-surabaya.ac.id/index.php/Mas/article/download/7997/pdf","source":{"id":"https://openalex.org/S4210228151","display_name":"Jurnal Masharif al-Syariah Jurnal Ekonomi dan Perbankan Syariah","issn_l":"2527-6344","issn":["2527-6344","2580-5800"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314993","host_organization_name":"UMSurabaya Publishing","host_organization_lineage":["https://openalex.org/P4310314993"],"host_organization_lineage_names":["UMSurabaya Publishing"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Masharif Al-Syariah: Jurnal Ekonomi dan Perbankan Syariah","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4212866604.pdf","grobid_xml":"https://content.openalex.org/works/W4212866604.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W177153213","https://openalex.org/W2099353013","https://openalex.org/W2186317326","https://openalex.org/W2573944497","https://openalex.org/W2894583547","https://openalex.org/W3193723254","https://openalex.org/W4300009529"],"related_works":["https://openalex.org/W4402786532","https://openalex.org/W2971839057","https://openalex.org/W4283817297","https://openalex.org/W7105616110","https://openalex.org/W3161007632","https://openalex.org/W7217829540","https://openalex.org/W2913347459","https://openalex.org/W4220992673","https://openalex.org/W3019185107","https://openalex.org/W7211893184"],"abstract_inverted_index":{"This":[0,20],"study":[1,21],"aims":[2],"to":[3,122,141,219],"see":[4,123],"the":[5,54,63,75,84,92,97,103,124,130,153,194,204,221],"effect":[6,164],"of":[7,9,30,33,58,81,91,105,115,129,132,155,196,206],"disclosure":[8,131,154,195],"corporate":[10,69,133,156],"social":[11,70,134,157,197],"responsibility":[12,71,135,158,198],"based":[13,73,136],"on":[14,17,68,74,107,137,165,175,324],"Islamic":[15,35,59,76,138,200,209,298,350,403],"law":[16],"financial":[18,56,65,98,142,166,176,180,223],"performance.":[19,224],"uses":[22],"a":[23,27,42,147,162],"quantitative":[24],"approach":[25],"with":[26],"sample":[28],"size":[29],"8":[31,257],"out":[32,51],"11":[34,259],"Commercial":[36],"Banks":[37],"in":[38,208,212],"Indonesia":[39,213,264,414],"taken":[40],"using":[41,159,199],"purposive":[43,269],"sample.":[44,270],"The":[45],"data":[46,273],"collection":[47],"process":[48],"is":[49,87,100,120,146],"carried":[50],"by":[52,89],"downloading":[53],"annual":[55,64],"statements":[57],"commercial":[60,210],"banks":[61,211],"from":[62,102],"statements,":[66],"information":[67],"disclosures":[72],"Social":[77,139,201,299,351,404],"Reporting":[78,140,202,300,352,405],"(ISR)":[79,301],"consists":[80],"38":[82,305],"items,":[83],"zakat":[85,145,174,207,309,357,380,408],"variable":[86],"measured":[88],"2.5%":[90],"profit":[93],"before":[94],"taxes,":[95],"while":[96],"performance":[99,167,177,181],"seen":[101],"value":[104],"Return":[106,111,323,328],"Assets":[108],"(ROA)":[109,326],"and":[110,126,203],"On":[112,329],"Equity":[113,330],"(ROE)":[114,331],"each":[116],"company.":[117],"Path":[118,149],"analysis":[119,150],"used":[121,216],"direct":[125,163],"indirect":[127],"relationship":[128],"performance,":[143],"where":[144],"mediation.":[148],"shows":[151],"that":[152,193],"ISR":[160,369],"has":[161],"(P":[168,182],"<":[169,183],"0.001;":[170,184],"R2":[171,185],"=":[172,186,378,392],"0.33),":[173],"also":[178],"affects":[179],"0.24).":[187],"So":[188],"it":[189],"can":[190,214],"be":[191,215],"concluded":[192],"implementation":[205],"as":[217],"steps":[218],"improve":[220],"company's":[222],"Keywords:":[225],"ISR,":[226,425],"Zakat,":[227,426],"ROA,":[228,427],"ROE":[229,428],"Abstrak":[230],"Penelitian":[231,249],"ini":[232,250],"bertujuan":[233],"untuk":[234,337,418],"melihat":[235,338],"pengaruh":[236],"pengungkapan":[237,292,344,363,398],"tanggung":[238,293,345,364,399],"jawab":[239,294,346,365,400],"sosial":[240,295,347,366,401],"perusahaan":[241,296,348,367],"yang":[242,265,302],"berdasarkan":[243,297,349],"syariat":[244],"Islam":[245],"terhadap":[246,353,372,381,386],"kinerja":[247,318,354,373,382,387,420],"keuangan.":[248],"menggunakan":[251,268,368,402],"pendekatan":[252],"kuantitatif":[253],"dengan":[254,267,275,311],"jumlah":[255],"sampel":[256],"dari":[258,284,304,313,321],"Bank":[260],"Umum":[261],"Syariah":[262],"di":[263,413],"diambil":[266],"Proses":[271],"pengumpulan":[272],"dilakukan":[274],"cara":[276],"mendownload":[277],"laporan":[278,285],"keuangan":[279,286,319,374,383,388,421],"tahunan":[280,287],"bank":[281,410],"umum":[282,411],"syariah":[283,412],"tersebut":[288],"dapat":[289,395,415],"diperoleh":[290],"informasi":[291],"terdiri":[303],"item":[306],",":[307],"variabel":[308],"diukur":[310],"2,5%":[312],"laba":[314],"sebelum":[315],"pajak,":[316],"adapun":[317],"dilihat":[320],"nilai":[322],"Asset":[325],"dan":[327,341,406],"masing-masing":[332],"perusahaan.":[333,422],"Analisis":[334,360],"jalur":[335,361],"digunakan":[336],"hubungan":[339],"langsung":[340,343,371],"tidak":[342],"keuangan,":[355],"dimana":[356],"sebagai":[358],"mediasi.":[359],"menunjukkan":[362],"berpengaruh":[370,385],"(P<0,001;":[375,389],"R":[376,390],"2":[377,391],"0,33),":[379],"juga":[384],"0,24).":[393],"Sehingga":[394],"disimpulkan":[396],"bahwa":[397],"pelaksanaan":[407],"pada":[409],"dijadikan":[416],"langkah":[417],"meningkatkan":[419],"Kata":[423],"kunci:":[424]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":11},{"year":2022,"cited_by_count":2},{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2022-02-24T00:00:00"}
