Summarizing Articles about Impact of Intellectual Capital on Corporate Social Responsibility Evidence from Islamic Banking Sector in GCC

2019 ◽  
Author(s):  
Sara AlGareeb
WADIAH ◽  
2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Ahmad Suminto ◽  
Nur Kasanah

This library research method with a descriptive-analytic qualitative approach, aims to explain the urgency of Corporate Social Responsibility (CSR) and Islamic Banking - Service Quality (IB-SQ) as Efforts to Strengthen Brand Image in Islamic Banking Institutions. The results indicate that, the implementation of Corporate Social Responsibility (CSR) in Islamic banking institutions is a long-term investment, because the implementation of the Corporate Social Responsibility (CSR) program will have a positive impact not only on banking operations, but on the continuity of existence in future. Second, IB-SQ (Islamic Banking Service Quality) is the quality of service for Islamic banking in Indonesia which combines the term IB (Islamic Bank) with the term BSQ (Bank Service Quality) to identify service quality for the banking sector, so that the term IB-SQ is used for reflect the service quality and brand image for Islamic banking in Indonesia. Keywords: Corporate Social Responsbility, Islamic Banking-Service Quality, Sharia Banking 


2019 ◽  
Vol 9 (4) ◽  
pp. 53
Author(s):  
Nisar Ahmed ◽  
Md. Joynal Abedin

Sustainability is one of the most cornering issues for the current corporate world. Wide realization has been adapted by the major organizations where everybody endorses to do business in a long run, not just to maximizing the profit. Aiming to create better environment for the future generations, several steps has been taken by various local and international associations and bodies. The focus areas that ensure sustainable practice are intellectual capital disclosure, CSR expenditure, infrastructural asset, research and development expenses, corporate governance structure, green banking policy, financial development, environmental effects and many other factors. Firms are aware of maintaining these factors effectively to sustain in the market. Sustainability is a massive subject and various component are related with this major issue. Recently three of the components such as Corporate Governance, Corporate Social Responsibility and Intellectual Capital Disclosure has grabbed the major attention and maintained with an important manner. Private commercial banking sector is one of the most popular and growing sectors in Bangladesh. Due to high competition, to sustain in the market is difficult for those banks. As a turn out various components of sustainability are effectively maintained by the banks. This paper shows how CG, CSR and ICD affect the sustainable practice of the private commercial banking sector in Bangladesh. It also relates various components and shows ways to improve the sustainable practice in our current situation.


El Dinar ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. 87-99
Author(s):  
Supami Wahyu Setiyowati ◽  
Mardiana Mardiana

Financial performance is an achievement obtained by companies, especially in the financial statements contained in financial reports for a certain period. The purpose of this study is to determine the relationship between intellectual corporate social responsibility (CSR) and corporate governance (CG) on financial performance in Islamic banking companies. This research is a quantitative research. Using purposive sampling. The population of Islamic banking companies is on the Indonesia Stock Exchange for the period 2014-2018. The sample is 6 Islamic banking companies. The data analysis technique uses multiple regression. The results showed that simultaneously and partially intellectual capital, corporate social responsibility, and corporate governance influenced financial performance. The conclusion is that the higher the intellectual capital, the higher the financial performance. The increased disclosure of corporate social responsibility shows an increase in financial performance. Implementation of corporate governance improves financial performance. Advice for investors and potential investors to see an increase in intellectual capital, disclosure of corporate social responsibility and corporate governance before investing to see the company's overall performance to benefit


Author(s):  
Bambang Subiyanto ◽  
Dipa Teruna Awaludin ◽  
Ramang H. Demolingo ◽  
Risca Ifani ◽  
Kadek Wiweka

Purpose of the Study: This study aims to analyze the effect of independent variables such as corporate social responsibility, leverage, and intellectual capital on dependent variables such as financial performance in banking sector companies indexed on the Indonesia Stock Exchange in 2015-2019. Methodology: This review is adopted the descriptive statistics approach. While the hypothesis test using multiple linear regression analysis and simultaneous significance analysis. Secondary data collected through the purposive sampling method consisted of 85 samples from 17 companies. Main Findings: The results indicate that CSR has a positive effect on FP. While LEV and IC have no effect on FP. Debt withdrawal will not have an impact on the company's sustainability in increasing profits. In addition, the company also has a concern for the disclosure of CSR activities through the GRI, which can increase the company's profit. Implication/Applications: The results of this study can be used for financial practitioners, especially in the banking industry, to determine the effect of corporate social responsibility, leverage, and intellectual capital on financial performance. Therefore, banking companies can make decisions based on the priority scale on the most influential variables. In addition, this research can also be a reference for academics and researchers who are interested in the issue of financial performance. The originality of the study: The results of this study are the latest studies that systematically and comprehensively discuss the financial performance of the banking sector based on several important factors.


2020 ◽  
Vol 1 (1) ◽  
pp. 15-22
Author(s):  
Novi Tri Astuti ◽  
Siti Suharni

Abstract— This study aims to examine the influence of Intellectual Capital, Islamic Corporate Social Responsibility, and Islamic Corporate Governance on the Performance of Islamic Banking in Indonesia. Technique in intake of sample use method of purposive sampling. Data obtained from the secondary data is the annual report of 11 Islamic Commercial Banks in Indonesia registered in OJK over a period of years 2016-2018. Data analysis was done with a doble linier regression with SPSS program version 16.00 for windows. The results showed that the variable Intellectual Capital has significantly affect on financial performance of Islamic Banking in Indonesia 2016-2018 Period. While the variables  Islamic Corporate Social Responsibility and Islamic Corporate Governance is no significantly affect on financial performamce.of Islamic Banking in Indonesia 2016-2018 Period. Keywords—: Intellectual Capital; Islamic Corporate Social Responsibility; Islamic Corporate Governance; Performance of Islamic Banking.


2016 ◽  
Vol 11 (1) ◽  
pp. 30-56 ◽  
Author(s):  
Venere Di Bella ◽  
Nedal Al-Fayoumi

Purpose – The purpose of this paper is to explore the various perceptions of stakeholders on corporate social responsibility (CSR) of Islamic Banks in Jordan. Design/methodology/approach – The data are collected from multiple stakeholder groups of two Islamic Banks in particular: Jordan Islamic Bank for Finance and Investment and Islamic International Arab Bank. The methods adopted to examine the data are the descriptive analysis and analysis of variance. With regard to the purpose of this research, the concept of Islamic CSR and its dimensions have been considered as: rooted in the Islamic ethical system, represented through the profit and loss arrangements, embedded within the principles behind financial services provided by Islamic Banks, and benchmarked by the Accounting and Auditing Organization of Islamic Financial Institutions’ (AAOIFI) corporate governance standard. Findings – The results indicate that stakeholders have expressed a positive attitude toward the concept of CSR. Proving that the issue of CSR is an important factor in Islamic banking and to the perception of various stakeholders’ groups, the focus shifted into identifying the dimensions which shape the Islamic CSR. In reference to previous research results, the Islamic banking sector in Jordan has an in-built dimension that promotes social responsibility. Practical implications – The study recommends that Islamic Banks improve CSR activities in order to better exploit this commitment with a cultural identity yet again. This identity has a direct influence on the branding of Islamic finance in local markets. The structure of offered products reflects regional beliefs and provides a suite of services. In terms of services, the services provided are geared toward specific market segments within local communities. This as a result directs a number of strategic decisions made by Islamic Banks, which are based on the structure of their offerings, brand identity and customer service levels. Originality/value – In Jordan, studies about the perception of stakeholders on CSR from an Islamic perspective are almost non-existent. Thus, providing solutions for study questions and presenting empirical evidence regarding CSR issues will certainly add a new dimension to the literature. Moreover, the conclusions and recommendations may help regulators and decision makers in enhancing the competitiveness and the sustainability of the Islamic banking sector in Jordan.


2017 ◽  
Vol 6 (4) ◽  
pp. 164
Author(s):  
Niaz Mohammad ◽  
Md. Joynal Abedin ◽  
Asif Rahman

Now-a-day’s businesses are highly concerned about the operations and how their activities affect the surroundings. Aiming to create better environment for the future generations, a number of steps has been taken by various local and international associations and bodies. Recently three of the components such as Corporate Governance (CG), Corporate Social Responsibility (CSR) and Intellectual Capital (IC) Disclosure has grab the major attention and maintained with an important manner. CG, CSR and IC disclosure are three of the most talkative prospects which have direct effects towards sustainability. Private Commercial banking sector is one of the most popular and growing segments in Bangladesh. Governed and monitored by the Bangladesh Bank, those banks contribute highly towards national economy. As a result, various components of sustainability are effectively maintained by the banks. This paper shows how CG, CSR and IC disclosure affect the sustainable practice of the private commercial banking sector in Bangladesh. It also relates various components and shows ways to improve the sustainable practice in the banking sectors.


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