Analisis Pengaruh Kinerja Keuangan terhadap Pengeluaran Dana Zakat Perusahaan pada Bank Umum Syariah

Abstract

This study aims to analyze the effect of Return on Asset, Non-Performing Financing, Financing to Deposit Ratio, and Capital Adequacy Ratio on the expenditure of corporate zakat funds at Islamic Commercial Banks for the 2014-2020 period. The data used is secondary data, namely annual financial report data published on the official website of each bank which is collected through documentation techniques in the form of documents and other financial reports related to this research. The number of samples used in this study was six of 14 Islamic Commercial Banks. The sampling technique used the purposive sampling technique. The analytical method used is panel data regression analysis with Eviews version 9. The results of this study indicate that the ROA and FDR have a significant effect on the expenditure of zakat funds in Islamic Commercial Banks. Meanwhile, NPF and CAR partially have no significant effect on the expenditure of zakat funds in Islamic Commercial Banks. Simultaneously ROA, NPF, FDR, and CAR have an effect on the company's zakat funds disbursement at Islamic Commercial Banks.

Causes of Low Collection and Utilization of Zakat at the National Amil Zakat Agency of Polewali Mandar Regency

“…Zakat in Arabic terms is called "az-zakaah" (Fuadi, Muhammad Natsir, Andi Rachmad, Zaki Ulya, 2023) which means to increase, grow and develop. The word al-zakah can also mean clean "al-zakiyyah" (Fitria et al, 2022), holy "al-thaharoh", blessing "al-barkah" (Danto et al, 2023), good or decent "al-shalah" (Wardana 2023). Based on these basic words, it can be understood that zakat is a property that is set aside and then given to those entitled to receive it.…”