Nofinawati N
Institut Agama Islam Negeri Padangsidimpuan

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Pengaruh Zakat Perbankan dan Corporate Social Responsibility terhadap Rasio Profitabilitas Bank Umum Syariah Indah Nur Ainun; Nofinawati N; Windari W
Journal of Islamic Social Finance Management Vol 2, No 2 (2021): JULI-DESEMBER
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (786.71 KB) | DOI: 10.24952/jisfim.v2i2.5018

Abstract

ABSTRACTBased on data obtained from Islamic Commercial Banks in Indonesia as many as 9 banks the percentage of Banking Zakat, Corporate Social Responsibility and Return On Assets fluctuated, but the increase that occurred in Banking Zakat and Corporate Social Responsibility was not always followed by an increase in Return On Assets. This study aims to determine the effect of banking zakat and corporate social responsibility on the profitability ratios of Islamic Commercial Banks in Indonesia 2013-2018 either partially or simultaneously. This research is a quantitative research, the data source comes from secondary data in the form of pooled data. The results showed that partially banking zakat had a significant effect on return on assets of Islamic Commercial Banks in Indonesia, partially corporate social responsibility had no significant effect on return on assets of Islamic Commercial Banks in Indonesia. Meanwhile, simultaneously banking zakat and corporate social responsibility have a significant influence on the return on assets of Islamic Commercial Banks in Indonesia. Keywords : Banking Zakat, Corporate Social Responsibility, Return On Asset ABSTRAK Berdasarkan data yang diperoleh dari Bank Umum Syariah di Indonesia sebanyak 9 bank persentase Zakat Perbankan, Corporate Social Responsibility dan Return On Asset mengalami fluktuasi, namun kenaikan yang terjadi pada Zakat Perbankan dan  Corporate Social Responsibility tidak selalu diikuti dengan kenaikan Return On Asset. Penelitian ini bertujuan untuk mengetahui pengaruh zakat perbankan dan corporate social responsibility terhadap rasio profitabilitas Bank Umum Syariah di Indonesia 2013-2018 baik secara parsial maupun secara simultan. Penelitian ini adalah penelitian kuantitatif, sumber data berasal dari data sekunder dengan bentuk pooled data. Hasil penelitian menunjukkan secara parsial zakat perbankan berpengaruh signifikan terhadap return on asset Bank Umum Syariah di Indonesia, corporate social responsibility secara parsial tidak berpengaruh signifikan terhadap return on asset Bank Umum Syariah di Indonesia.  Sedangkan secara simultan zakat perbankan dan corporate social responsibility memiliki pengaruh yang signifikan terhadap return on asset Bank Umum Syariah di Indonesia. Kata Kunci   : Zakat Perbankan, Corporate Social Responsibility, Return On Asset
Pengaruh Zakat Perbankan dan Corporate Social Responsibility terhadap Kinerja PT. Bank Muamalat Indonesia Nepri Marito; Nofinawati N; Ali Hardana
Journal of Islamic Social Finance Management Vol 2, No 2 (2021): JULI-DESEMBER
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (793.651 KB) | DOI: 10.24952/jisfim.v2i2.5014

Abstract

ABSTRACT The occurrence of an increase or decrease in zakat and CSR followed by Return On Assets (ROA) which is not in accordance with the theory. The purpose of this study was to determine the effect of zakat and CSR on Return On Assets (ROA) at PT. Bank Muamalat Indonesia Tbk. This research is a quantitative research with a descriptive approach. The data source used is secondary data. The analytical tools used are descriptive statistics, normality test, classical assumption test (multicollinearity test, heteroscedasticity, and autocorrelation), multiple linear regression test, partial hypothesis test (t test) and simultaneously (F test) and the coefficient of determination. The results of the study explain that CSR has an effect on Return On Assets (ROA) and zakat has no effect on Return On Assets (ROA). Simultaneously Zakat and CSR affect the Return On Assets (ROA) at PT. Bank Muamalat Indonesia Tbk and the magnitude of the influence of Zakat and CSR on Return On Assets (ROA) at PT. Bank Muamalat Indonesia Tbk by 30.9 percent.Keywords : Zakat, Corporate Social Responsibility, Return On Assets ABSTRAK Terjadinya  kenaikan maupun penurunan zakat dan CSR yang diikuti oleh Return On Assets (ROA) yang tidak sesuai dengan teori. Tujuan penelitian ini untuk mengetahui pengaruh zakat dan CSR  terhadap Return On Assets (ROA) pada PT. Bank Muamalat Indonesia Tbk. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Sumber data yang digunakan adalah data sekunder. Alat analisis yang digunakan adalah statistik deskriptif, uji normalitas, uji asumsi klasik (uji multikolinearitas, heteriskedastisitas, dan autokorelasi), uji regresi linear berganda,uji hipotesis secara parsial (uji t) dan serempak (uji F) dan  koefisien determinasi. Hasil penelitian menjelaskan bahwa CSR berpengaruh terhadap Return On Assets (ROA) dan zakat tidak berpengaruh terhadap Return On Assets (ROA). Secara simultan Zakat dan CSR berpengaruh terhadap Return On Assets (ROA) pada PT. Bank Muamalat Indonesia Tbk dan besarnya pengaruh Zakat dan CSR terhadap Return On Assets (ROA) pada PT. Bank Muamalat Indonesia Tbk sebesar 30,9 persen.Kata kunci: Zakat, Corporate Social Responsibility, Return On Assets