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All Journal JURNAL ECONOMIA JURNAL SAINS PERTANIAN EQUATOR El Dinar DEDIKASI JURNAL MAHASISWA Jurnal Rekayasa Sipil dan Desain IJBE (Integrated Journal of Business and Economics) International Research Journal of Business Studies (E-Journal) Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal ULTIMA Accounting Energi & Kelistrikan Jurnal Literasiologi Jurnal Ilmiah Manajemen Publik dan Kebijakan Sosial Jurnal Ilmiah Psyche ULIN: Jurnal Hutan Tropis TERANG : Jurnal Pengabdian Pada Masyarakat Menerangi Negeri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Riset Teknologi Industri Jurnal Ekonomi Pembangunan Abdimasku : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Social, Humanity, and Education Empiricism Journal Annals of Human Resource Management Research Journal of Governance and Accountability Studies Studi Akuntansi, Keuangan, dan Manajemen Indonesian Journal of Informatic Research and Software Engineering Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan Ekonomi Mestaka: Jurnal Pengabdian Kepada Masyarakat Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya InJEBA : International Journal of Economics, Business and Accounting Holistik Analisis Nexus Jurnal Ilmu Siber dan Teknologi Digital Goodwood Akuntansi dan Auditing Reviu International Research Journal of Business Studies Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Jurnal Karya Nyata Pengabdian Joong-Ki Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam Journal of Multidisciplinary Academic and Practice Studies International Journal of Economics and Management Research Riset Akuntansi dan Bisnis Indonesia
Yuliansyah Yuliansyah
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Journal : Jurnal ULTIMA Accounting

 1 
PENGARUH DANA ZAKAT DAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERBANKAN SYARI’AH (PADA BANK DEVISA SYARIAH BERDASARKAN ISR INDEX) Eko Setiawan; Yuliansyah Yuliansyah; Rindu Rika Gamayuni
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i1.2628

Abstract

Abstract - This study discusses banking that is engaged in services, therefore public trust is very important for smooth business, Islamic banking needs to be supported by good bank performance because if financial performance in this study is proxied by ROA and ROE which are reported to be good, it will add information for potential investors so that potential investors will invest their funds. The purpose of this study was to determine the effect of zakat funds and Islamic Corporate Social Responsibility on financial performance in Islamic foreign exchange banks. This study uses Islamic Foreign Exchange Banks as the research sample. The data used is the annual financial report of the Islamic Foreign Exchange Bank for the period 2011-2018 which was obtained from the official website of each bank. The sample used is 32 financial statements. The sampling technique uses a saturated sampling technique, namely the determination of the sample when all members of the population are used as samples. The hypothesis test carried out was the T test using spss v 20. The results showed that the data were normally distributed. The results of the coefficient of determination test showed that statistically the independent variables namely zakat and ICSR were able to explain the dependent variable ROA of 8.60% while the remaining 91.40% explained by other variables that were not included in this study while the ROE of 9.30% the remaining 90.70% was explained by other variables that were not included in this study. The results of the t-test of zakat funds and Islamic Corporate Social Responsibility have no effect on the financial performance of Islamic Foreign Exchange Banks. Keywords: Zakat Funds; Islamic Corporate Social Responsibility (ICSR); Return On Assets (ROA); Return On Equity (ROE)
Co-Authors Abdul, Kartini Maharani Ahmad Maulana Ahmad MAULANA Ahmad Suriansyah Almaniar, Siska Almega, Echa Septa Alrizwan, U. Ari Aminullah Aminullah, Aminullah Amirta, Rudianto Ananda, Bayu Susetya Annisa, Mutiara Lusiana Anwar , Monica Arabiatul Adawiyah, Arabiatul Ardi, Pahmi Ardiles, M. Arif Rahman Aslamia Rosa Aslamiah Aslamiah Aslan Aslan Aslan Aslan, Aslan ayu Kalista BAMBANG SATRIAWAN Basri Basri Budiarti, Ika Niswatin Chatarina Umbul Wahyuni Ciptawaty, Ukhti Dewi Listyaningrum, Dyah Ayu Dewi Qimariah Imelda Dewi, Fajar Gustiawaty Dewi, Nolla Puspita Dewi, R.A Mariska Dhami Johar Dhamiri Dikarulin, Sarah Azzara Dwi Darma Puspita Sari Dwi Zulfita Eferedy, Jhon Eka Rizki Meiwinda Eko Setiawan Eko Sumartono, Eko Endang Verawati Enos Tangke Arung, Enos Tangke Ersi Sisdianto Fadeli Yusuf Afif Fadilla, Rohayu Fajrina Fajrina Fatiya, Nanda Febrianty, Febrianty Fikri, Naufal Aziz Al Gamayuni, Rindu Rika Geri, Geri Gunarto, Toto Hadi Ali Hamzah, Ruth Samantha Herri Fariadi, Herri Hertati , Lesi Husnul Madihah I Made Indradjaja M Brunner Ibnu Hajar Ilham Wahyu Pamungkas Imam Muazansyah, Imam Imelda, Dewi Qimariah Irawan Wijaya Kusuma, Irawan Wijaya Jahin, Novia Pahleni Jumiati Jumiati Khairunnisa Khairunnisa Larasati, Sita Lubis, Lunariana Mardhiana, Putri Martin Choirul Fatah Maulidi Maulidi Mia Selvina Muammar Khaddafi Mubarak, Syahrun Ninidien, Qurrota Ayu Nofrianti Indah Pertiwi Nur Atikah Nur Sayidah Nurkardina Novalia Nur’aini, Hesti Olivia , Dini Pramana Putra, Nanda Pratama, M. Renardi Merdian Priyo Pratomo Purwanti, Ratna Puspita, Harsono Edwin Putri, Marthalia Putri, Tasya Ananda Putri, Wulandari Indah Andi Rahmawaty Hasibuan Ramadhan, Fitriyadi Razimi, Mohd Syahril Ahmad Restu, Arnold Rezaisra, Gusti Refly Rezky Graha Pratiwi Rico Ramadhan, Rico Rindu Rika Gamayuni Rini, Arisandi Tiya Risnafatih, Risnafatih Rizky Amelia Rosamah, Enih Rozanna, Mira Rusyanti, Nila Sari, Yosita Tri Purnama SARING SUHENDRO Sartika Saragih, Dewi Sastrawan, Hendrik Satriawan, Bambang Selvina, Mia Shintalya, Shintalya Siti Aisyah Siti Marwiyah Slamet Riyadi Sri Yanti Sukesi . sulistiyo, Efendi Supana, Supana Suroto HS Suwinarti, Wiwin Suyanto Suyanto Syerina Raihatul Jannah Tarigan, Bram Timothy Tentara, Brend Tias Pornawasari Tony Koerniawan Topan, M Apriansyah TRI ASTUTI Trisna Trisna, Trisna Tubarad, Chara Pratami Tidespania Venny Agustin Wahyu Utami, Wahyu Wardana, Safril Kartika Widodo, Nurul Sapta Zandra Singal, Rachel Zuhairiah, Aliza Rifka