DEVELOPING SUSTAINABILITY PRACTICES REPORTING MEASUREMENT FRAMEWORK FOR ISLAMIC BANKS IN INDONESIA: A CONCEPTUAL REVIEW USING THEORY SYNTHESIS APPROACH

There has been minimal emphasis on sustainability practice and reporting in the Islamic banking literature. Frameworks for assessing sustainable practices have also been demonstrated to be insufficient. The purpose of this research is to create a framework to measure the sustainability of Islamic ba...

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Bibliographic Details
Main Author: Rayyan Hanisfy, Ghanef
Format: Final Project
Language:Indonesia
Online Access:https://digilib.itb.ac.id/gdl/view/74405
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Institution: Institut Teknologi Bandung
Language: Indonesia
Description
Summary:There has been minimal emphasis on sustainability practice and reporting in the Islamic banking literature. Frameworks for assessing sustainable practices have also been demonstrated to be insufficient. The purpose of this research is to create a framework to measure the sustainability of Islamic banking practices in Indonesia. The research is a conceptual review article that uses a theory synthesis technique to provide a fresh viewpoint on gauging the sustainability practices of Islamic banks. A survey of 59 chosen literatures was conducted using the PRISMA 2020 V2 Model and evaluated using a network visualization approach helped by VosViewer software. The study also developed a theoretical model for the creation of a sustainability practices reporting measurement framework for Indonesian Islamic banks.