Implikasi Zakat dan Islamic Social Reporting Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia

Authors

  • Puji Nurhayati Universitas PGRI Madiun, Indonesia
  • Dian Saputri Rustiningrum Universitas PGRI Madiun

DOI:

https://doi.org/10.29040/jiei.v7i3.3168

Keywords:

zakat, Islamic Social Reporting (ISR), financial performance

Abstract

This study aims to determine the effect of Zakat and Islamic Social Reporting on the financial performance of Indonesian Islamic banking listed on the Jakarta Islamic Index (JII) for 5 years from 2015-2019. The population in this study is Islamic banking which recorded in the Jakarta Islamic Index (JII) for the 2015-2019 period. Sampling technique using purposive sampling method and obtained 70 islamic banking which is used as a sample. Data analysis technique using panel data regression analysis technique using eviews. Statistical analysis in this study uses quantitative data. The results of this study indicate that: Zakat has no effect on Islamic banking financial performance, Islamic Social Reporting (ISR) has an effect on financial performance in Islamic banking, Suggestions for further research can add research variables and increase the research period so that the results obtained are more accurate.

References

Arifin, J. dan Wardani, E.A. (2016). Islamic Corporate Social Responsibility Disclosure , reputasi, dan kinerja keuangan: Studi pada bank syariah di Indonesia. Jurnal Akuntansi & Auditing Indonesia. Volume. 20 No. 1,

Agus Tri Basuki and Prawoto, Nano. (2017). Analisis Regresi Dalam Penelitian Ekonomi & Bisnis : Dilengkapi Aplikasi SPSS & EVIEWS. PT Rajagrafindo Persada, Depok.

Ali Ridlo, “Zakat Dalam Perspektif Ekonomi Islam†Jurnal Al-‟adl Vol. 7 No.1, (januari 2014), h. 2.

Arshad, R., S. Othman, dan R. Othman. (2012). Islamic corporate social responsibility, corporate reputation and performance. International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering 6 (4): 643-647.

Ascarya, Akad & Produk bank syari‟ah, (Jakarta:PT Raja Grafindo, 2015), h. 9.

Eliana, Intan Novia Astuti, Nurbismi , Akmal Riza. (2020). Pengaruh Pengeluaran Zakat Perbankan, Ukuran Perusahaan dan Islamic Social Responsibility (ISR)Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia Periode 2016-2019. Jurnal Ekonomi dan Manajemen Teknologi Vol. 4 | No. 2

Haniffa, R. (2002). Social Reporting Disclosure : An Islamic Perspective. Indonesian Management and Accounting Research, 128-146.

Hery. (2015). Analisis Laporan Keuangan. Edisi 1. Yogyakarta: Center For. Academic Publishing Services. Ikatan Akuntan Indonesia.

Ichwan Sidik dan Reskino, (2016). Pengaruh Zakat Dan ICSR Terhadap Reputasi Dan Kinerja, Simposium Nasional Akuntansi XIX, Lampung,.

Kadek Rosiliana, Gede Adi Yuniarta, Nyoman Ari Surya Darmawan, (2014). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan, Jurnal Akuntansi, Volume 02 No. 1

Khoirul Abroh, Fiqh Ibadah, (Bandar Lampung:Fakultas syari’ah IAIN Raden Intan, (2016), h.187

Maali, Bassam, Casson, P & C. Napier. (2006). Social Reporting by Islamic Banks. ABACUS. Vol.42, No.2.

Mohammad Daud Ali, Sistem Ekonomi Islam Zakat dan Wakaf, (Jakarta:Universitas Indonesia, 2006), h.9.

Muhammad Bahrul Ilmi. (2011). Pengaruh Zakat Sebagai Tanggung Jawab Social Perusahaan Terhadap Kinerja Perusahaan Pada Bank Syariah di Indonesia. Jurnal Graduasi, Volume.26.

Nurul huda, mohamad heykal, Lembaga Keuangan Islam Tinjauan Teoritis Dan Praktis, (Jakarta:PRENADAMEDIA GROUP, 2015), h.293.

Othman, Rohana, A.Md. Thani & Ghani, Erlana K. (2009). Determinants of Islamic Social Reporting Among Top Shariah-Approved Companies in Bursa Malysia. Research Journal of International Studies. Isuue 12

Peraturan Menteri Agama Nomor 52 Tahun 2014

Rika febby Ramadhani, (2016). Pengaruh Zakat Terhadap Kinerja Perusahaan, Volume. 13, No. 2,

Sofyan Syafri Harahap, Wiroso, Muhammad Yusuf, Akuntansi Perbankan Syari‟ah (Jakarta: LPFE Usakti, 2005), h. 61.

Susi Retnaningsih, Widi Hariyanti, Titiek Puji Astuti. (2019). Pengaruh Pengungkapan Islamic Social Reporting (ISR) terhadap Kinerja Keuangan pada Perbankan Syariah di Indonesia Tahun 2012-2016. Volume 2 No 2

Tri Nurindahyanti Y.SE,M.Si, Ak dan Kristanti Rahman, SE, M.Ak, Guruh Wisnu Murti. (2021). Pengaruh Zakat Perbankan, Corporate Social Responsibility (CSR) Dan Ukuran Perusahaan Terhadap Kinerja Bank Umum Syariah (Studi Empiris Pada Bank Umum Syariah Di Indonesia Yang Terdaftar Di Ojk Periode 2015-2019), Volume 2 No 1

Undang-Undang Nomor 21 tahun 2008

Undang-Undang Nomor 23 Tahun 2011 tentang pengelolaan zakat

Downloads

Published

02-11-2021

How to Cite

Nurhayati, P., & Rustiningrum, D. S. (2021). Implikasi Zakat dan Islamic Social Reporting Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia. Jurnal Ilmiah Ekonomi Islam, 7(3), 1416–1424. https://doi.org/10.29040/jiei.v7i3.3168

Issue

Vol. 7 No. 3 (2021): JIEI : Vol. 7, No. 3, 2021

Section

Articles

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

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.