Perbandingan Historical Cost dan Current Cost sebagai Dasar Penilaian Zakat Perbankan Syariah

Abstract

This research aims to count and analyze the income of Sharia Commercial Bank based on current cost measurement and also test statistically the significancy of differences between the two measurements basis (historical cost and current cost). This research uses financial statements for the year 2018 of 12 Sharia Commercial Banks. The data is collected by using documentation method and literature study method. Analysis of data is conducted by using descriptive analysis and paired t-test to answer the hypothesis proposed in this research. Findings from the reserach shows that generally, income before zakah and tax of 12 Sharia Commercial Banks counted by using current cost measurement is higher than income before zakah and tax counted by using historical cost measurement. Although the result is not significant statistically, the differences are valuable and can affect the sum of zakat should be paid.

Zakat, Islamic Corporate Social Responsibility Dan Kinerja Keuangan Bank Umum Syariah Indonesia

“…Zakat perusahaan adalah zakat yang dikeluarkan oleh sebuah usaha yang dikelola sebagai kesatuan resmi (Eliza & Ramdani, 2020). Zakat perusahaan disebut juga sebagai zakat perniagaan (business zakat).…”