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October 20, 2025Mutanaqishah Journal of Islamic BankingOpen Access

The Influence of Capital Size and Zakah on Islamic Social Reporting in Islamic Commercial Bank

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Authors

MAM. Akbar AlfahroziRRRidwansyah RidwansyahHVHeni Verawati

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Overview

Explanatory study shows capital size boosts Islamic social reporting, while zakah has limited impact.

Key Points

  • Significant positive correlation exists between capital size and Islamic social reporting in banks.
  • Findings revealed that substantial capital enhances transparency and adherence to Islamic principles.
  • Zakah's contribution to social reporting is less significant compared to other capital resources.
  • The health of Islamic banks is essential for maintaining competitiveness in a growing industry.

Cite This Study

Alfahrozi et al. (2025) studied this question.

synapsesocial.com/papers/68f58f68ece7a5b64f471652https://doi.org/10.54045/mutanaqishah.v5i1.2634
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