Penelitian ini bertujuan untuk mencari bukti empiris pengaruh akuntabilitas terhadap kepercayaan muzakki, transparansi terhadap kepercayaan muzakki, kualitas pelayanan terhadap kepercayaan muzakki dan kepercayaan muzakki terhadap komitmen muzakki dalam membayar zakat dengan kepercayaan muzakki sebagai variable intervening. Penelitian menggunakan data primer yang diperoleh dari kuesioner yang ditujukan untuk muzakki pada lembaga Rumah Zakat, DPUDT dan PKU wilayah Bandarlampung. Penentuan sampel dalam penelitian ini menggunakan convenience sampling dengan koreksi Quota Sampling. Kuesioner yang disebar sebanyak 120 kuesioner dan 91 kuesioner yang kembali. Dari 91 kuesioner yang kembali terdapat 8 kuesioner yang tidak dapat diolah karena ada beberapa pernyataan yang tidak dijawab oleh responden, sehingga hanya 83 kuesioner saja yang dapat diolah dan dianalisa. Waktu penyebaran kuesioner dilakukan selama hampir dua bulan. Hal ini dikarenakan menyesuaikan jadwal pertemuan lembaga zakat dengan muzakki mereka. Data diolah dengan menggunakan Smart-PLS dan SPSS versi 18. Hasil menunjukkan variabel akuntabilitas dan kualitas pelayanan berpengaruh secra signifikan, sedangkan variabel transparansi tidak berpengaruh secara signifikan terhadap kepercayaan dan komitmen muzakki
Purpose: This study aims to determine the effect of mergers on BSI's financial performance. Research methodology: The method used in this research is descriptive comparative, namely research that describes a certain situation within a predetermined period of time. The data used in this study comes from the financial statements of the three Islamic banks before the merger (2019) and BSI after the merger (2021). Results: The results of this study show that of the nine ratios studied, six ratios have increased, namely the quick ratio, debt to equity ratio, times interest earned, return on assets, return on equity, and net profit margin, while the other four have decreased, namely the current ratio, cash ratio , and debt ratios. Limitations: The observation period is limited to a year before and a year after the merger. Contribution: As for suggestions for BSI, it is necessary to pay attention to important and dominant aspects that can improve the quality of company assets and financing. Novelty: The difference between this study and previous studies is that the ratios used in this study are Current Ratio (CR), Quick Ratio (QR), Cash Ratio, Debt Ratio (DR), Debt to equity ratio (DER), Times interest earned (TIE), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) as a comparison to see the financial performance before and after the merger from BSI.
This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes. This paper critically discusses the regulation of income tax and zakat income in Indonesia and Malaysia. Furthermore, this paper aims to compare the treatment of zakat on personal income tax reporting with personal income tax in Malaysia. The research method used is design research that adopts the Plomp and Nieveen (2013) development model with adjustments, by collecting data through document studies, literature studies and in-depth interviews with zakat and tax practitioners. The results of the discussion show that Indonesia has not implemented zakat as a tax credit like Malaysia. Indonesia also does not yet have a national standard for zakat calculation.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.