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Driving Maqāṣid al-Shari’ah Performance in Islamic Banks: The Roles of Islamic Social Reporting, Intellectual Capital, and Sharia Governance

Al-Muamalat · Vol. 13 No. 1 (2026) · hlm. 102–118

DOI
10.15575/am.v13i1.54396
ISSN
2716-0610, 2086-3225
Terbit
2026-04-18
Penerbit
Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

This study aimed to examine the influence of Islamic Social Reporting (ISR) and Islamic Intellectual Capital (IIC) on the Maqasid Shariah Index (MSI) in Islamic banks, with Islamic Corporate Governance (ICG) acting as a moderating variable. A quantitative method was used to analyze secondary data from 19 Islamic commercial banks operating in Indonesia, Malaysia, and Saudi Arabia during the 2023–2024 period. ISR was measured through content analysis based on 39 disclosure indicators, while IIC was assessed using the iB-VAIC method. Furthermore, ICG was proxied by the frequency of meetings of the Board of Commissioners and Directors. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that ISR and IIC had a positive and significant effect on MSI, suggesting that ethical social disclosure and effective management of intellectual capital supported the achievement of maqasid shariah objectives in Islamic banking. ICG also showed strengthening roles by enhancing the relationships between ISR, IIC, and MSI. These results reflected the importance of integrating social responsibility, intellectual capital, and shariah-compliant governance to improve maqasid-based performance. In this study, important contributions were made to the body of knowledge by providing cross-country empirical evidence and offering a comprehensive framework for understanding maqasid-oriented performance in Islamic banking.

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  • Universitas Halu Oleo
  • Indonesia Open University
  • Institut Agama Islam Negeri Kendari
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Rekan penulisOrganisasiArtikel bersama
Rida RosidaAfiliasi tidak diketahui4
Shafinar IsmailAfiliasi tidak diketahui3
Lina MarlinaAfiliasi tidak diketahui2
Salman Al FarisiAfiliasi tidak diketahui2
Aisyah As-SalafiyahAfiliasi tidak diketahui2
A. Jajang W. MahriAfiliasi tidak diketahui2
La Ode MidiUniversitas Halu Oleo1
Safril KasimUniversitas Halu Oleo1
Edi CahyonoUniversitas Halu Oleo1
Jafar JafarIndonesia Open University1
Agus PurwantoAfiliasi tidak diketahui1
Dewiana NovitasariAfiliasi tidak diketahui1
Masduki AsbariAfiliasi tidak diketahui1
Hernawati HernawatiAfiliasi tidak diketahui1
Sefrilita Risqi Adikaning Rani RaniAfiliasi tidak diketahui1
Rahmaniah RahmaniahAfiliasi tidak diketahui1
Samsul KamalAfiliasi tidak diketahui1
Rahliana RahlianaAfiliasi tidak diketahui1
Selli YudiniAfiliasi tidak diketahui1
Yenik Candra KiranawatiAfiliasi tidak diketahui1
Shifa Miarti AzizaAfiliasi tidak diketahui1
Caria NingsihAfiliasi tidak diketahui1
Hanifah BatariAfiliasi tidak diketahui1
Hilda MonoarfaAfiliasi tidak diketahui1
Susanti SusantiInstitut Agama Islam Negeri Kendari1
Nuralam NuralamAfiliasi tidak diketahui1
Jabbar SabilAfiliasi tidak diketahui1
Muhammad MuhammadAfiliasi tidak diketahui1
Silahuddin SilahuddinAfiliasi tidak diketahui1
T Zulfikar ZulfikarAfiliasi tidak diketahui1
Ali AbubakarAfiliasi tidak diketahui1
Maisyarah Rahmi HasanAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/mua/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Driving Maqāṣid al-Shari’ah Performance in Islamic Banks: The Roles of Islamic Social Reporting, Intellectual Capital, and Sharia Governance</dc:title>
	<dc:creator>Nasim, Arim</dc:creator>
	<dc:creator>Asbaruna, Elfina Qorina Binti</dc:creator>
	<dc:creator>Juliana, Juliana</dc:creator>
	<dc:creator>Purnomo, Budi Supriatono</dc:creator>
	<dc:creator>Marlina, Ropi</dc:creator>
	<dc:creator>Sholahudin, Muhamad Afif</dc:creator>
	<dc:creator>Rusydiana, Aam Slamet</dc:creator>
	<dc:creator>Qudratov, Inomjon</dc:creator>
	<dc:subject xml:lang="en-US">Islamic Social Reporting</dc:subject>
	<dc:subject xml:lang="en-US">Islamic Intellectual Capital</dc:subject>
	<dc:subject xml:lang="en-US">Islamic Corporate Governance</dc:subject>
	<dc:subject xml:lang="en-US">Maqashid Syariah Index</dc:subject>
	<dc:subject xml:lang="en-US">Islamic Banking</dc:subject>
	<dc:description xml:lang="en-US">This study aimed to examine the influence of Islamic Social Reporting (ISR) and Islamic Intellectual Capital (IIC) on the Maqasid Shariah Index (MSI) in Islamic banks, with Islamic Corporate Governance (ICG) acting as a moderating variable. A quantitative method was used to analyze secondary data from 19 Islamic commercial banks operating in Indonesia, Malaysia, and Saudi Arabia during the 2023–2024 period. ISR was measured through content analysis based on 39 disclosure indicators, while IIC was assessed using the iB-VAIC method. Furthermore, ICG was proxied by the frequency of meetings of the Board of Commissioners and Directors. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that ISR and IIC had a positive and significant effect on MSI, suggesting that ethical social disclosure and effective management of intellectual capital supported the achievement of maqasid shariah objectives in Islamic banking. ICG also showed strengthening roles by enhancing the relationships between ISR, IIC, and MSI. These results reflected the importance of integrating social responsibility, intellectual capital, and shariah-compliant governance to improve maqasid-based performance. In this study, important contributions were made to the body of knowledge by providing cross-country empirical evidence and offering a comprehensive framework for understanding maqasid-oriented performance in Islamic banking.</dc:description>
	<dc:publisher xml:lang="en-US">Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung</dc:publisher>
	<dc:date>2026-04-18</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/mua/article/view/54396</dc:identifier>
	<dc:identifier>10.15575/am.v13i1.54396</dc:identifier>
	<dc:source xml:lang="en-US">Al-Muamalat; Vol. 13 No. 1 (2026): January; 102-118</dc:source>
	<dc:source>2716-0610</dc:source>
	<dc:source>2086-3225</dc:source>
	<dc:source>10.15575/am.v13i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/mua/article/view/54396/16369</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 Arim Nasim, Elfina Qorina Binti Asbaruna, Juliana Juliana, Budi Supriatono Purnomo, Ropi Marlina, Muhamad Afif Sholahudin, Aam Slamet Rusydiana, Inomjon Qudratov</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>