{"id":"https://openalex.org/W4416898331","doi":"https://doi.org/10.21580/ahkam.2025.35.2.27677","title":"The Role of Law in the Implementation of Islamic Social Reporting: A Case Study of Islamic Banking in Asia","display_name":"The Role of Law in the Implementation of Islamic Social Reporting: A Case Study of Islamic Banking in Asia","publication_year":2025,"publication_date":"2025-10-01","ids":{"openalex":"https://openalex.org/W4416898331","doi":"https://doi.org/10.21580/ahkam.2025.35.2.27677"},"language":"en","primary_location":{"id":"doi:10.21580/ahkam.2025.35.2.27677","doi":"https://doi.org/10.21580/ahkam.2025.35.2.27677","is_oa":true,"landing_page_url":"https://doi.org/10.21580/ahkam.2025.35.2.27677","pdf_url":"https://journal.walisongo.ac.id/index.php/ahkam/article/download/27677/7237","source":{"id":"https://openalex.org/S2737193297","display_name":"Al-Ahkam","issn_l":"0854-4603","issn":["0854-4603","2502-3209"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","jufo-1"],"host_organization":"https://openalex.org/P4310315124","host_organization_name":"State Islamic University (UIN) Walisongo Semarang","host_organization_lineage":["https://openalex.org/P4310315124"],"host_organization_lineage_names":["State Islamic University (UIN) Walisongo Semarang"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al-Ahkam","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.walisongo.ac.id/index.php/ahkam/article/download/27677/7237","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5023638417","display_name":"Warno Warno","orcid":"https://orcid.org/0009-0007-8682-4455","observed_orcids":["https://orcid.org/0009-0007-8682-4455"]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Warno Warno","raw_affiliation_strings":["Universitas Diponegoro, Semarang"],"raw_orcid":"https://orcid.org/0009-0007-8682-4455","affiliations":[{"raw_affiliation_string":"Universitas Diponegoro, Semarang","institution_ids":["https://openalex.org/I11855966"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5086181660","display_name":"Tarmizi Achmad","orcid":"https://orcid.org/0000-0002-2033-1080","observed_orcids":["https://orcid.org/0000-0002-2033-1080"]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Tarmizi Achmad","raw_affiliation_strings":["Universitas Diponegoro, Semarang"],"raw_orcid":"https://orcid.org/0000-0002-2033-1080","affiliations":[{"raw_affiliation_string":"Universitas Diponegoro, Semarang","institution_ids":["https://openalex.org/I11855966"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016054166","display_name":"Puji Harto","orcid":"https://orcid.org/0000-0002-5814-4459","observed_orcids":["https://orcid.org/0000-0002-5814-4459"]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Puji Harto","raw_affiliation_strings":["Universitas Diponegoro, Semarang"],"raw_orcid":"https://orcid.org/0000-0002-5814-4459","affiliations":[{"raw_affiliation_string":"Universitas Diponegoro, Semarang","institution_ids":["https://openalex.org/I11855966"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5091379137","display_name":"Bill J.C Pangayow","orcid":"https://orcid.org/0000-0002-3056-243X","observed_orcids":["https://orcid.org/0000-0002-3056-243X"]},"institutions":[{"id":"https://openalex.org/I3129804665","display_name":"Philippine Christian University","ror":"https://ror.org/01e8byp18","country_code":"PH","type":"education","lineage":["https://openalex.org/I3129804665"]}],"countries":["PH"],"is_corresponding":false,"raw_author_name":"Bill Pangayow","raw_affiliation_strings":["Philippines Christian University, Manila"],"raw_orcid":"https://orcid.org/0000-0002-3056-243X","affiliations":[{"raw_affiliation_string":"Philippines Christian University, Manila","institution_ids":["https://openalex.org/I3129804665"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":7.2653,"has_fulltext":true,"cited_by_count":7,"citation_normalized_percentile":{"value":0.9738928,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":98,"max":99},"biblio":{"volume":"35","issue":"2","first_page":"349","last_page":"370"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9564999938011169,"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":0.9564999938011169,"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":0.0348999984562397,"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/T13509","display_name":"Accounting and Financial Management","score":0.0019000000320374966,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/islamic-social-reporting","display_name":"Islamic social reporting","score":0.9599999785423279},{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.9890000224113464},{"id":"https://openalex.org/keywords/government-regulation","display_name":"government regulation","score":0.7179999947547913},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.8330000042915344},{"id":"https://openalex.org/keywords/sharia-principles","display_name":"sharia principles","score":0.8489999771118164},{"id":"https://openalex.org/keywords/maqasid-al-shariah","display_name":"maqasid al-shariah","score":0.9190000295639038},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.3540000021457672},{"id":"https://openalex.org/keywords/malaysia","display_name":"Malaysia","score":0.9980000257492065},{"id":"https://openalex.org/keywords/kuwait","display_name":"Kuwait","score":0.8569999933242798},{"id":"https://openalex.org/keywords/united-arab-emirates","display_name":"United Arab Emirates","score":0.9599999785423279},{"id":"https://openalex.org/keywords/bahrain","display_name":"Bahrain","score":0.7350000143051147},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.33500000834465027}],"concepts":[{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.8041999936103821},{"id":"https://openalex.org/C2775884135","wikidata":"https://www.wikidata.org/wiki/Q845436","display_name":"Mandate","level":2,"score":0.8029999732971191},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7038999795913696},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.6388000249862671},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.6317999958992004},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6223999857902527},{"id":"https://openalex.org/C2993700298","wikidata":"https://www.wikidata.org/wiki/Q457753","display_name":"Islamic banking","level":3,"score":0.5741999745368958},{"id":"https://openalex.org/C168702047","wikidata":"https://www.wikidata.org/wiki/Q482752","display_name":"Sharia","level":3,"score":0.5726000070571899},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.5085999965667725},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.4404999911785126},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.43810001015663147},{"id":"https://openalex.org/C139043278","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial services","level":2,"score":0.3215000033378601},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.31040000915527344},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.29600000381469727},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.29490000009536743},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2897000014781952},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.28790000081062317},{"id":"https://openalex.org/C162446236","wikidata":"https://www.wikidata.org/wiki/Q653137","display_name":"Content analysis","level":2,"score":0.28679999709129333},{"id":"https://openalex.org/C52407799","wikidata":"https://www.wikidata.org/wiki/Q594912","display_name":"Social sustainability","level":3,"score":0.2840999960899353},{"id":"https://openalex.org/C3018587665","wikidata":"https://www.wikidata.org/wiki/Q7268696","display_name":"Qualitative analysis","level":3,"score":0.2806999981403351},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.2766999900341034},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.27250000834465027},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.2718000113964081},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.2639000117778778},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.260699987411499},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.2574999928474426}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.21580/ahkam.2025.35.2.27677","doi":"https://doi.org/10.21580/ahkam.2025.35.2.27677","is_oa":true,"landing_page_url":"https://doi.org/10.21580/ahkam.2025.35.2.27677","pdf_url":"https://journal.walisongo.ac.id/index.php/ahkam/article/download/27677/7237","source":{"id":"https://openalex.org/S2737193297","display_name":"Al-Ahkam","issn_l":"0854-4603","issn":["0854-4603","2502-3209"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","jufo-1"],"host_organization":"https://openalex.org/P4310315124","host_organization_name":"State Islamic University (UIN) Walisongo Semarang","host_organization_lineage":["https://openalex.org/P4310315124"],"host_organization_lineage_names":["State Islamic University (UIN) Walisongo Semarang"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al-Ahkam","raw_type":"journal-article"},{"id":"pmh:oai:journal.walisongo.ac.id:article/27677","doi":null,"is_oa":true,"landing_page_url":"https://journal.walisongo.ac.id/index.php/ahkam/article/view/27677","pdf_url":null,"source":{"id":"https://openalex.org/S2737193297","display_name":"Al-Ahkam","issn_l":"0854-4603","issn":["0854-4603","2502-3209"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","jufo-1"],"host_organization":"https://openalex.org/P4310315124","host_organization_name":"State Islamic University (UIN) Walisongo Semarang","host_organization_lineage":["https://openalex.org/P4310315124"],"host_organization_lineage_names":["State Islamic University (UIN) Walisongo Semarang"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0854-4603","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.21580/ahkam.2025.35.2.27677","doi":"https://doi.org/10.21580/ahkam.2025.35.2.27677","is_oa":true,"landing_page_url":"https://doi.org/10.21580/ahkam.2025.35.2.27677","pdf_url":"https://journal.walisongo.ac.id/index.php/ahkam/article/download/27677/7237","source":{"id":"https://openalex.org/S2737193297","display_name":"Al-Ahkam","issn_l":"0854-4603","issn":["0854-4603","2502-3209"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","jufo-1"],"host_organization":"https://openalex.org/P4310315124","host_organization_name":"State Islamic University (UIN) Walisongo Semarang","host_organization_lineage":["https://openalex.org/P4310315124"],"host_organization_lineage_names":["State Islamic University (UIN) Walisongo Semarang"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al-Ahkam","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.8046000003814697,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4416898331.pdf","grobid_xml":"https://content.openalex.org/works/W4416898331.grobid-xml"},"referenced_works_count":30,"referenced_works":["https://openalex.org/W1543763907","https://openalex.org/W1825843564","https://openalex.org/W2005657885","https://openalex.org/W2042629718","https://openalex.org/W2065539985","https://openalex.org/W2164639462","https://openalex.org/W2371912864","https://openalex.org/W2413247179","https://openalex.org/W2522303001","https://openalex.org/W2563484378","https://openalex.org/W2564904248","https://openalex.org/W2730311191","https://openalex.org/W2789089177","https://openalex.org/W2883131120","https://openalex.org/W2895178944","https://openalex.org/W2896258204","https://openalex.org/W2912611239","https://openalex.org/W2913553330","https://openalex.org/W3037420765","https://openalex.org/W3040250870","https://openalex.org/W3047166923","https://openalex.org/W3116712559","https://openalex.org/W4380684129","https://openalex.org/W4384203068","https://openalex.org/W4404337738","https://openalex.org/W4405060778","https://openalex.org/W4407316788","https://openalex.org/W4408419837","https://openalex.org/W4408611843","https://openalex.org/W4411489089"],"related_works":["https://openalex.org/W7216143255","https://openalex.org/W7155087872","https://openalex.org/W7221793564","https://openalex.org/W7119022061","https://openalex.org/W4220873913","https://openalex.org/W2927285180","https://openalex.org/W4412671263","https://openalex.org/W7125777697","https://openalex.org/W4400797955","https://openalex.org/W7164919839"],"abstract_inverted_index":{"This":[0,61],"study":[1,62,173],"aims":[2],"to":[3,49,80,137,199],"analyze":[4],"the":[5,11,27,54,94,109,114,122,130,149,152,166,188],"influence":[6],"of":[7,13,37,70,75,112,133,145,151,168,190],"government":[8],"regulation":[9],"on":[10,41],"implementation":[12],"Islamic":[14,19,76,95,191,197],"Social":[15],"Reporting":[16],"(ISR)":[17],"in":[18,92,104,121,139,143,159,196],"banking":[20,198],"across":[21],"five":[22],"countries:":[23],"Indonesia,":[24,93],"Malaysia,":[25,105],"Kuwait,":[26,113],"United":[28,123],"Arab":[29,124],"Emirates,":[30,125],"and":[31,57,72,101,116,126,148,161,187,203],"Bahrain.":[32],"ISR":[33,140],"is":[34],"a":[35,64],"form":[36],"sustainability":[38,73,106,194],"reporting":[39,127,156,181],"based":[40],"Sharia":[42],"principles,":[43],"covering":[44],"six":[45],"main":[46],"dimensions:":[47],"responsibility":[48],"fund":[50],"providers,":[51],"employees,":[52],"society,":[53],"environment,":[55],"products,":[56],"compliance":[58,147],"with":[59],"regulations.":[60],"employs":[63],"qualitative":[65],"approach":[66],"using":[67],"content":[68],"analysis":[69],"annual":[71],"reports":[74],"banks":[77],"from":[78,108,129],"2014":[79],"2023.":[81],"The":[82],"findings":[83],"show":[84],"that":[85,177],"regulations":[86,176],"such":[87],"as":[88],"POJK":[89],"No.":[90],"51/2017":[91],"Financial":[96],"Services":[97],"Act":[98],"(IFSA)":[99],"2013":[100],"ESG":[102],"Guidelines":[103],"policies":[107],"Central":[110,131],"Bank":[111,132],"Securities":[115],"Commodities":[117],"Authority":[118],"(SCA)":[119],"guidelines":[120],"standards":[128],"Bahrain":[134],"have":[135],"contributed":[136],"improvements":[138],"practices,":[141],"both":[142],"terms":[144],"formal":[146],"substance":[150],"content.":[153],"However,":[154],"most":[155],"remains":[157],"administrative":[158],"nature":[160],"does":[162],"not":[163,178],"fully":[164],"reflect":[165],"values":[167,192],"maq\u0101\u1e63id":[169],"al-shar\u012b\u2019a.":[170],"Therefore,":[171],"this":[172],"recommends":[174],"strengthening":[175],"only":[179],"mandate":[180],"but":[182],"also":[183],"emphasize":[184],"quality,":[185],"depth,":[186],"integration":[189],"into":[193],"practices":[195],"achieve":[200],"meaningful":[201],"social":[202],"environmental.":[204]},"counts_by_year":[{"year":2026,"cited_by_count":7}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2025-12-02T00:00:00"}
