https://journals.iub.edu.pk/index.php/jbse/issue/feed Journal of Banking and Social Equity (JBSE) 2025-01-13T22:35:50+00:00 Dr. Waseem Ul Hameed waseemulhameed@iub.edu.pk Open Journal Systems <p>Journal of Banking and Social Equity (JBSE) is a peer-reviewed refereed journal aiming at engaging academicians as well as practitioners. All papers will be subject to a minimum of double-blind refereeing. The JBSE will publish theoretical and empirical research papers spanning all the major research fields in Islamic finance, banking and social equity, semiannually. The journal will welcome robust evidence-based empirical studies and results-focused case studies that share research in product development and illuminate best practices. The JBSE aims to give an interdisciplinary view of Islamic and conventional practices concerning banking, finance, business management and social equity. The journal is published by the Centre of Excellence in Islamic Finance and Social Equity, Department of Islamic and Conventional Banking, Institute of Business Management and Administrative sciences, The Islamia University of Bahawalpur, Pakistan and is printed by the University Printing Press, The Islamia University of Bahawalpur, Pakistan.</p> https://journals.iub.edu.pk/index.php/jbse/article/view/3538 From Responsibility to Profitability: The Indirect Link of Perceived CSR And Financial Performance 2025-01-13T22:35:50+00:00 Atta Muhammad attahmuhammad786@gmail.com Syed Ahsan Raza ahsan.raza@indus.edu.pk Maria Saleem mariasaleem.fsd@superior.edu.pk Faisal Mahmood faisalmahmood.fsd@superior.edu.pk Shahbaz Haneef shahbaz.haneef.fsd@superior.edu.pk <p>Present research aims to examine indispensable research questions of what the indirect effect of perceived CSR on banks’ financial performance with the mediation of customer satisfaction and firm reputation by underpinning stakeholder theory is. Philosophically, the present research come under the post-positivist paradigm, with a deductive approach as the casual relationship among study variables are examined by collecting primary data through survey strategy by employing time-lagged design in the banking sector of Pakistan. The sample of this research is collected form purposefully selected 50 branches of different banks operating in three larger metropolitan cities of Punjab, Pakistan. This study employed contemporary data collection and analysis techniques. Data analysis is conducted by using Smart PLS. This study concluded that corporate social responsibility enhanced the company's financial performance with the mediation of customer satisfaction and firm reputation. The relationship between corporate social responsibility and company financial performance is also investigated. When contemplating the practical implications, managers and policymakers need to take into account the foundational structure to enhance their financial results.</p> 2024-09-02T00:00:00+00:00 Copyright (c) 2024 Atta Muhammad, Syed Ahsan Raza, Maria Saleem, Faisal Mahmood, Shahbaz Haneef https://journals.iub.edu.pk/index.php/jbse/article/view/3132 Bridging the Gap: The Role of Banking in Ensuring Social Equity Amid Trade-Based Money Laundering 2024-09-22T05:14:51+00:00 Javeed Iqbal f2023213001@umt.edu.pk Farah Yasser farah.yasser@umt.edu.pk <p>This research aims to enhance the complex interconnections among Trade based Money Laundering (TBML), trade business quality, profitability, and the regulatory framework in international trade. By introducing the Crime in Global Trade Networks (CGTN) theoretical framework and conducting an extensive literature review on it, this study makes a valuable contribution to the ongoing dialogue surrounding TBML and its ramifications on global trade. 5-point Likert scale is used to collect 207 responses from the employees of different trade organizations working in the province of Punjab, Pakistan. PLS-SEM is used to analyse the data. Results indicate a positive and significant relationship between Instances of Trade-Based Money Laundering and both Trade Business Quality and Regulatory Framework Practices. However, results show no link between TBML and Profitability. The study's significant academic contribution is the comprehensive examination of the influence that regulatory framework policies, which are frequently disregarded, have on the correlation between TBML and critical company performance measures. The study seeks to make a theoretical contribution by acknowledging the regulatory environment's significant impact on international trade. The research's practical implications encompass various stakeholders engaged in international commerce, providing tangible insights for policymakers, regulatory agencies, and corporations. Policymakers and regulatory authorities can use the study's results to improve counter-money laundering (AML) approaches.</p> 2024-12-31T00:00:00+00:00 Copyright (c) 2024 Javeed Iqbal, Farah Yasser