Table A1

Measurement instrument (QBL and financial performance)

Construct/dimensionMeasurement items
Prosperity (Self and wealth)
SE1Islamic banks offer viable and competitive return
SE2Islamic banks collect and distribute zakat
SE3Islamic banks offer equal working opportunity
SE4Islamic banks provide written statements for financing
SE5Islamic banking reduces stress by avoiding riba
WE6Deposits are guaranteed by regulator
WE7Islamic banks reach rural areas
WE8Islamic banks create employment opportunities
WE9Islamic banks accept social collateral
WE10Islamic banks support community projects
WE11Islamic banks contribute to poverty alleviation
People (Intellect and posterity)
IN12Islamic banks provide education and training
IN13Islamic banks spread awareness of products
IN14Islamic banks support community education
IN15Islamic banks reward creative work
PO16Islamic banks finance excluded groups
PO17Islamic banks support employee health
PO18Islamic banks offer hardship financing
PO19Islamic banks support deprived areas
Planet (Environmental)
EN20Islamic banks have environmental policies
EN21Islamic banks reduce ecological footprint
EN22Islamic banks promote green financing
EN23Islamic banks raise environmental awareness
EN24Islamic banks assess environmental risks
EN25Islamic banks finance eco-friendly firms
Prophet (Faith/dīn)
PR26Islamic banks provide facilities for worship
PR27Islamic banks promote religious/social activities
PR28Motivation is barakah not profit
PR29Islamic banks disclose haram transactions
PR30Islamic banks provide qard al-hasan
PR31Islamic banks operate under Shariah supervision
Financial performance
FIN38Islamic banks have sufficient funds
FIN39Financing supports businesses
FIN40Financing improves operations
FIN41Qard al-hasan reduces burden
FIN42Bank officers are trustworthy
FIN43Banks increase profit-sharing

Note(s): Scale: 1 = Strongly disagree | 5 = Strongly agree

Source(s): Hamidi et al. (2024) 

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