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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Proceedings of The International Conference on Social and Islamic Studies
Diaz Martha Chairunnisa
Universitas PGRI Madiun
Religion Arts Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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THE EFFECT OF COMPANY'S ROA AND SIZE ON ZAKAT IN SHARIA COMMERCIAL BANKS Diaz Martha Chairunnisa; Anny Widiasmara
International Conference on Social and Islamic Studies Proceedings of the International Conference on Social and Islamic Studies (SIS) 2021
Publisher : International Conference on Social and Islamic Studies

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Abstract

The economy in Indonesia is growing rapidly, including the increasing bankingsector. Sharia banking must fulfill all economic orders that have been set out in the Qur'anand Hadith including obeying the pillars of faith and the pillars of Islam. One of the fivepillars of Islam that must be implemented is Zakat. According to Islamic law, zakat is anasset that is issued when it has reached the conditions stipulated in religious rules. So thatwith Zakat it will foster noble character for both muzzaki and mustahiq to uphold the Islamiceconomy with the grace of Allah Subhanallahu wata'ala. The purpose of this study is toprovide empirical evidence that ROA and firm size have an effect on Zakat. This research isquantitative, secondary data using annual financial report data at www.idx.co.id and thecompany's official website. The sample of Islamic Commercial Bank Companies is 13Islamic Commercial Banks in 2014-2020 using profitability Return on Assets (ROA) andcompany size as measured by Ln total assets. This study uses the data testing method used isdescriptive statistical analysis, hypothesis testing with SPSS 25 with multiple linearregression data analysis techniques and t test. The results showed that ROA and firm size hada significant effect on corporate zakat.
THE INFLUENCE OF COMPANY'S ROA AND SIZE ON ZAKAT WITH ISLAMIC SOCIAL REPORTING AS MODERATING VARIABLES Diaz Martha Chairunnisa; Anny Widiasmara
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3854

Abstract

Sharia banking obliged to fulfill all the commands that have been stated in the words of Allah Subhanallahu wata'ala in the Qur'an and obey all the sunnah that has been taught by the Prophet. As a Muslim, it is obligatory to fulfill all the obligatory commands that have been set by Allah, including fulfilling zakat. Zakat must be issued by muzzaki to mustahiq by cultivating noble character both for muzzaki and mustahiq in upholding the Islamic economy. The purpose of this study is to prove empirical evidence of ROA and firm size on zakat and Islamic Social Reporting as moderating. This study uses a quantitative method of secondary data from the Islamic banking sector listed on the Indonesia Stock Exchange with a sample of 13 Islamic Commercial Banks using the 2014-2020 annual financial statements. Profitability is proxied by Return On Assets (ROA) and Company Size using Ln Total Assets. The test method used is descriptive statistical analysis with SPSS 25 hypothesis testing. The results show that ROA and Company Size have a significant effect on corporate zakat and Islamic Social Reporting (ISR) can moderate the effect of ROA and Islamic Social Reporting (ISR) cannot moderate Company Size on corporate zakat.
Co-Authors Anny Widiasmara