Pengaruh Kinerja Keuangan Terhadap Kemampuan Membayar Zakat Perusahaan

Krisdiyanti, Helvy Rafika; Rapini, Titi; Farida, Umi

doi:10.24269/asset.v2i2.2387

Cited by 5 publications

(4 citation statements)

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“…These results are not in accordance with the hypothesis in this study which states that ROA partially affects the company's zakat expenditure. However, these results are in line with research conducted by Irfan, (2016); Yetty et al, (2021); Krisdiyanti et al, (2019) the results of his research stated that BOPO had no significant effect on corporate zakat expenditure.…”

Section: Thesupporting

confidence: 90%

The Influence of Profitability Ratio on Corporate Zakat Dispenses at Sharia Bank in Southeast Asia

Nada

Wardana

2023

(Islamic Banking and Finance)

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Profitabilitas merupakan faktor utama dalam pengelolaan zakat untuk meningkatkanya. Zakat perusahaan bagi bank syariah merupakan kewajiban dalam setiap pengelolaan keuangan. Mengingat zakat merupakan salah satu rukun Islam yang wajib dipenuhi. Penelitian ini menggunakan metode kuantitatif dengan pendekatan explanatory research dengan perhitungan profitabilitas perusahaan meliputi return on asset (ROA), gross profit margin (GPM), net profit margin (NPM), Biaya operasional pendapatan operasional (BOPO). Hasil pada penelitian ini menyatakan ROA tidak berpengaruh signifikan terhadap pengeluaran zakat namun GPM dan NPM berpengaruh secara signifikan terhadap pengeluaran zakat, sedangkan BOPO tidak berpengaruh secara signifikan. Namun secara parsial BOPO memiliki pengaruh yang signifikan terhadap pengeluaran zakat di seluruh bank syariah di Asia Tenggara.

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Section: Thesupporting

confidence: 90%

The Influence of Profitability Ratio on Corporate Zakat Dispenses at Sharia Bank in Southeast Asia

Nada

Wardana

2023

(Islamic Banking and Finance)

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“…The results of the study are in line with the research of Krisdiyanti et al, (2019), Yetty et al, (2021), andRachmawati et al, (2022) which states that BOPO has no significant effect on corporate zakat expenditure.…”

Section: Partial Test (T-test)supporting

confidence: 86%

Evidence of Corporate Zakat Issuance in Sharia Bank in Southeast Asia: Profitability and Liquidity

Wardana¹

2023

perisai

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This research aims to examine the effect of ROA, NPM, GPM, BOPO, and FDR, both partially and simultaneously in scientific writing. Islamic banking in Southeast Asia is the subject of research, using the panel data regression analysis method. The type and research approach used is quantitative research with an explanatory approach. Chow test, Hausman test, Lagrange multiplier test, classic assumption test, panel data regression equation test, and hypothesis testing are panel data analysis methods in research. ROA (X1), NPM (X2), GPM (X3), BOPO (X4), and FDR (X5) are the independent variables used in this study. Zakat expenditure of Islamic banking companies is the dependent variable (Y). The results of the study concluded that the ROA and BOPO variables partially had no significant effect on the zakat expenditure of Islamic banking companies in Southeast Asia, while the NPM and GPM variables partially had a significant effect on the zakat expenditure of Islamic banking companies in Southeast Asia. Meanwhile, the ROA, NPM, GPM, and BOPO variables simultaneously have a significant effect on the zakat expenditure of Islamic banking companies in Southeast Asia.

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“…Penelitian pengeluaran zakat perusahaan telah banyak diteliti dari penelitian Putrie (2019), Krisdiyanti (2020), Wahyudi (2018), Afandi (2019), Jayanti, et al (2016), Firmansyah, et al (2013), Sumiyati (2017) , Widiastuty (2019), Maudi (2020), Rahmayanti (2014), Rhamadhani (2017) dan Maulana (2019). Hasil penelitian tersebut menunjukkan temuan yang berbeda, hal ini menarik minat peneliti agar melakukan penelitian secara mendalam tentang pengeluaran zakat di bank syariah.…”

unclassified

Apakah Profitabilitas Dan Ukuran Perusahaan Berperan Menentukan Keputusan Pembayaran Zakat?

Rachmawati

Lutfillah

Ernawati

2022

Jur. Eko. Man. Akt Islam

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This study seeks to examine how profitability and company size play a role in determining zakat payment decisions for Islamic Commercial Banks. Multiple linear regression is used as a method for Islamic commercial banks registered with the Financial Services Authority (OJK) in 2012-2020. The results of the study prove that profitability as measured by ROE and company size has an effect on zakat payments for Islamic Commercial Banks, while profitability as measured by ROA and BOPO has no effect on Islamic Commercial Banks paying zakat. In fact, paying zakat is a form of awareness among Muslims as a form of piety to Allah SWT, cleansing themselves and creating a spirit of love and unity among mankind. Abstrak Penelitian ini berupaya mengkaji bagaimana profitabiltas dan ukuran perusahaan berperan dalam menentukan keputusan pembayaran zakat Bank Umum Syariah. Regresi linier berganda dipergunakan sebagai metode pada Bank Umum syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK) di Tahun 2012-2020. Hasil penelitian membuktikan profitabilitas yang diukur dengan ROE dan ukuran perusahaan berpengaruh terhadap pembayaran zakat Bank Umum Syariah, sedangkan profitabilitas yang diukur dengan ROA dan BOPO tidak memiliki pengaruh bagi Bank Umum Syariah untuk membayar zakat. Sejatinya pembayaran zakat merupakan bentuk kesadaran umat muslim sebagai bentuk ketakwaan kepada Allalh SWT, membersihkan diri dan menciptakan semangat cinta dan persatuan diantara umat manusia.

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Pengaruh Kinerja Keuangan Terhadap Kemampuan Membayar Zakat Perusahaan

Cited by 5 publications

References 0 publications

The Influence of Profitability Ratio on Corporate Zakat Dispenses at Sharia Bank in Southeast Asia

The Influence of Profitability Ratio on Corporate Zakat Dispenses at Sharia Bank in Southeast Asia

Evidence of Corporate Zakat Issuance in Sharia Bank in Southeast Asia: Profitability and Liquidity

Apakah Profitabilitas Dan Ukuran Perusahaan Berperan Menentukan Keputusan Pembayaran Zakat?

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