Akselerator Filantropi Syariah: Signifikansi ROA, ROE, Dan FDR Dalam Menentukan Besaran Zakat Bank Muamalat
DOI:
https://doi.org/10.29040/jiei.v12i1.18655Keywords:
ROA, ROE, FDR, ZakatAbstract
The purpose of this study isto determine whether financial performance, which includes Return On Assets (ROA), Return On Equity (ROE), and Financing to Deposit Ratio (FDR), has a significant effect on Bank Muamalat's zakat expenditure, both partially and simultaneously. This study applies aquantitative method The data sources and samples used consist of Bank Muamalat Indonesia's quarterly financial reports from 2015 to 2024, which are available in full. Data collection was carried out using the documentation method. The data used is secondary data obtained from the official website of BankMuamalat. To analyze the information obtained, this studyapplies the multiple linear regression method. The research findings indicatethat ROA and ROE do not have a significant effect onBank Muamalat's zakat expenditure, while FDR shows a significant effect. Overall, the three variables, namely ROA, ROE, and FDR, have a significant effecton zakat expenditure at Bank Muamalat.
References
Alfani, N. S. H., Syarief, M. E., & Dewi, R. P. K. (2022). Pengaruh Financial Performance terhadap Zakat Perusahaan dengan ROA Sebagai Variabel Intervening pada Bank Umum Syariah di Indonesia. Journal of Applied Islamic Economics and Finance, 2(3), 589–599. https://doi.org/10.35313/jaief.v2i3.3730
Arisandi, D., & Mustafidah, W. (2024). Pengaruh Kinerja Keuangan Berdasarkan Return on Asset (Roa), Return on Equity (Roe), Beban Operasional Pendapatan Operasional (Bopo), Financing To Deposit Ratio (Fdr) Terhadap Pengeluaran Zakat Bank Umum Syariah Indonesia. Jurnal Perbankan Syariah Darussalam (JPSDa), 4(2),
Deli, L., & Nainggolan, E. P. (2024). Kontribusi Pembiayaan Murabahah, FDR, NPF, dan NOM terhadap Kinerja Keuangan (ROA) Bank Umum Syariah di Indonesia. Mandiri: Jurnal Akuntansi Dan Keuangan, 3(2). https://doi.org/https://doi.org/10.59086/jak.v3i2.638
Dowling, J., & Pfeffer, J. (1975). Legitimasi Organisasi Asosiasi Sosiologi Pasifik: Nilai-Nilai Sosial dan Perilaku Organisasi. Source: The Pacific Sociological Review, 18(1), 122–136.
Fitria, S., Danisworo, D. S., Miftahurrohman, M., & Andriana, M. (2022). Analisis Pengaruh Kinerja Keuangan terhadap Pengeluaran Dana Zakat Perusahaan pada Bank Umum Syariah. Journal of Applied Islamic Economics and Finance, 3(1), 152–164. https://doi.org/10.35313/jaief.v3i1.3811
Fitriana, D., Ciptanila Yuni K, K., & Sopingi, I. (2024). Pengaruh Dana Pihak Ketiga Dan Financing To Deposit Ratio Terhadap Profitability Bank Syariah. Jurnal Ekonomi, Manajemen Dan Perbankan (Journal of Economics, Management and Banking), 10(1), 31–38. https://doi.org/10.35384/jemp.v10i1.485
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro, Semarang.
Gusmawanti, A., Supaijo, S., Iqbal, M., & Fasa, M. I. (2020). The Nexus Between FDR, NPF, BOPO Toward Profitability Of Indonesian Islamic Bank. Al-Amwal : Jurnal Ekonomi Dan Perbankan Syari’ah, 12(2), 167. https://doi.org/10.24235/amwal.v12i2.7155
Hasbi, M. Z. N., & Amin, M. (2021). Analisis Pengaruh Rasio Profitabilitas Terhadap Tingkat Kemampuan Pengeluaran Zakat Pada BUSN Devisa. Jurnal Akuntansi Manajemen Bisnis Dan Teknologi, 1(2), 89–102. https://doi.org/10.56870/ambitek.v1i2.11
Hasibuan, A. A., Zulpahmi, Z., Wahyudin, N., & Nurlaila, A. (2022). The Effect Of Financing To Deposit Ratio (FDR), Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), Operating Expenses And Operating Income (BOPO) On ROA In Islamic Commercial Ban. AL-FALAH : Journal of Islamic Economics, 7(2), 289. https://doi.org/10.29240/alfalah.v7i2.5395
Hayati, N. H. K., Sobana, D. H., & Haris, I. A. (2022). Analisis Zakat Pt. Bank Muamalat Indonesia : Firm Size, Roa, Dengan Laba Operasional Sebagai Intervening. Finansha: Journal of Sharia Financial Management, 3(2), 27–42. https://doi.org/10.15575/fjsfm.v3i2.20867
Ilmi, N., Fatimah, S., & Sumarlin. (2020). Pengaruh Islamic Corporate Social Responsibility (ICSR) dan Zakat Perusahaan terhadap Kinerja Perbankan dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perbankan Syariah di Indonesia (Periode 2015-2019). Ibef, 1(1), 95–118.
Nihayah, I., & Aryani, Y. A. (2021). Implementation of Risk Management and Capital Structure on Financial Performance: A Study of Islamic Banking in Indonesia. Journal of Business and Management Studies, 2709–0876, 48–62. https://doi.org/10.32996/jbms
OJK. (2024). Statistik Perbankan Syariah 2024 Desember, Jakarta.
Sari, I., & Aisyah, E. N. (2022). Pengaruh FDR, PSR, Zakat Performance Ratio, dan Dana Pihak Ketiga Terhadap Market Share Dengan ROA Sebagai Variabel Mediasi. Jurnal Ilmiah Ekonomi Islam, 8(3), 276. https://doi.org/10.29040/jiei.v8i3.6766
Siregar, S. R. (2023). The Impact of Covid-19 Outbreaks on the Profits of Islamic Banks in Indonesia. Jurnal of Middle East and Islamic Studies, 10(2). https://doi.org/10.7454/meis.v10i2.166
Somantri, Y. F., & Sukmana, W. (2020). Analisis Faktor- Faktor yang Mempengaruhi Financing to Deposit Ratio (FDR) pada Bank Umum Syariah di Indonesia. Berkala Akuntansi Dan Keuangan Indonesia, 4(2), 61. https://doi.org/10.20473/baki.v4i2.18404
Sugiyono, P. D. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R &. D. Alfabeta, Bandung.
Sumiyati, A. (2017). Pengaruh Profitabilitas Terhadap Pengeluaran Zakat dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Bank Umum Syariah di Indonesia. Jurnal Pendidikan Akuntansi Dan Keuangan, 5(1), 1–9.
Wairisal, P. L. (2024). Implikasi return on equity (roe) dalam membangun kinerja perusahaan yang berkelanjutan. COSMOS: Jurnal Ilmu Pendidikan, Ekonomi Dan Teknologi, 1(4), 238–249.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
The copyright of the article fully belongs to the Jurnal Ilmiah Ekonomi Islam and publishing rights belong entirely to LPPM STIE AAS Surakarta
This work is licensed under a Creative Commons Attribution 4.0 International License.
