The Sharia Compliance and Social Performance at Sharia Rural Bank in Indonesia

The objectives of study included 1) to explain and provide empirical evidence of the influence of the Islamic Income Ratio (IsIR) on social performance at sharia rural bank in Indonesia; to explain and provide empirical evidence of the influence of the Profit Sharing Ratio (PSR) on social performance at sharia rural bank in Indonesia; to explain and provide empirical evidence of the influence of firm size on social performance at sharia rural bank in Indonesia; to explain and provide empirical evidence of the influence of firm age on social performance at sharia rural bank in Indonesia. Thisstudy is an explanatory research. The population of this study is the annual financial report of Islamic banking, especially Islamic rural financing banksin Indonesia for the period 2019 to 2022.Based on the sample selection process, itshowsthat the selected sample was 28 sharia rural bank with 252 research observations. The data analysis method uses panel regression. The results of the study show that 1) the Islamic Income Ratio has an effect on the Islamic Performance Index. Based on this explanation, the fifteen Islamic Income Ratio (IsIR) hypothesis has a positive effect on social performance at sharia rural bank in Indonesia; 2) Profit sharing ratio has an effect on the Islamic Performance Index. This provesthe sixteenth hypothesis which states that the Profit Sharing Ratio (PSR) has an effect on social performance in sharia rural bank in Indonesia