PENGARUH PEMBIAYAAN MODAL KERJA TERHADAP CSR BANK BPD SYARIAH: PROFITABILITAS SEBAGAI VARIABEL INTERVENING

This research aims to examine the impact of working capital financing on corporate social responsibility (CSR) with profitability as an intervening variable. Using path analysis, financial data from Bank Aceh Syariah, Bank NTB Syariah, and Bank BJB Syariah during 2018-2022. The findings show that working capital financing does not have a significant effect on CSR implementation through profitability as an intervening variable at Bank BPD Syariah. At Bank Aceh Syariah, profitability has no indirect effect on working capital financing and CSR. At Bank NTB Syariah, the direct influence of profitability on working capital financing is more significant than the indirect influence through profitability. Meanwhile, at Bank BJB Syariah, increasing profitability caused a decrease in working capital financing allocated for CSR. This research reveals the relationship between the BPD sharia banking context and sustainable development. Efficient working capital management remains important to increase bank profitability and support CSR programs and sustainable economic growth