Syariah accounting, sustainable finance, and financial performance: evidence from Indonesian Islamic banks
シャリーア会計、サステナブルファイナンス、および財務パフォーマンス：インドネシアのイスラム銀行からの証拠 (AI 翻訳)
Didin Purniawan
🤖 gxceed AI 要約
日本語
本研究はインドネシアのイスラム銀行におけるシャリーア会計（ISR、CSR、生産的ザカート/ワクフ）とサステナブルファイナンス（グリーンファイナンス、グリーンスクーク、グリーンプロジェクトファイナンス）の財務パフォーマンスへの影響をPLS-SEMで分析。結果、CSR、生産的ザカート/ワクフ、グリーンプロジェクトファイナンスはコスト効率を改善するが、グリーンファイナンスはROAに負の影響を与えることを示した。
English
This study examines the effect of Shariah accounting (ISR, CSR, productive zakat/waqf) and sustainable finance (green financing, green sukuk, green project financing) on financial performance of Islamic banks in Indonesia using PLS-SEM. Findings show CSR, productive zakat/waqf, and green project financing improve cost efficiency, while green financing negatively impacts ROA, indicating a short-term trade-off.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
インドネシアのイスラム銀行に特化した研究であり、日本のGX文脈への直接的な接続は弱い。しかし、サステナブルファイナンスと宗教的価値観の統合は、日本の金融機関が地域的な多様性を考慮したESG戦略を検討する際の参考事例となる。
In the global GX context
This paper provides evidence from Indonesian Islamic banks on the integration of sustainability practices with Islamic social finance. Globally, it adds to the literature on green finance in emerging markets and the trade-offs between profitability and sustainability in banking.
👥 読者別の含意
🔬研究者:This study offers a comprehensive empirical test of Islamic social finance and sustainable finance instruments, useful for researchers in Islamic banking and green finance.
🏢実務担当者:Islamic banks can learn that CSR and green project financing improve cost efficiency, but green financing may reduce short-term profitability.
🏛政策担当者:Policymakers in Islamic finance can consider the findings to design regulations that balance social responsibility and financial performance.
📄 Abstract（原文）
Purpose - This study examines the effect of Shariah Accounting (Islamic Social Reporting, Corporate Social Responsibility, and productive zakat/waqf) and Sustainable Finance (green financing, green sukuk, and green project financing) on the financial performance of Islamic banks in Indonesia. Method - A quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM) was applied using secondary data from the annual reports of Islamic banks in Indonesia during 2021–2024, selected through purposive sampling. Result - The findings indicate that CSR, productive zakat and waqf, and green project financing significantly reduce the operational efficiency ratio (BOPO), reflecting improved cost efficiency. Green financing negatively affects Return on Assets (ROA), implying a short-term trade-off between profitability and sustainability. Meanwhile, Islamic Social Reporting (ISR) and green sukuk show no significant influence on any financial performance indicators. Implication - These results highlight the importance of embedding ethical values and sustainability practices into the strategic management of Islamic banks to achieve a balance between social responsibility and financial objectives. Originality - This study provides novelty by simultaneously testing the integration of Islamic social finance and sustainable finance instruments within a comprehensive empirical model in Indonesia.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.21580/jiafr.2026.8.1.28917first seen 2026-06-25 04:56:40
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