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All Journal Jurnal Ekonomi dan Bisnis Islam Jurnal EMT KITA al-Uqud : Journal of Islamic Economics BISEI: Jurnal Bisnis dan Ekonomi Islam Proceedings of Annual Conference for Muslim Scholars Airlangga Journal of Innovation Management Ekosiana : Jurnal Ekonomi Syariah Izdihar : Jurnal Ekonomi Syariah Journal of Financial Economics & Investment Mutlaqah: Jurnal Kajian Ekonomi Syariah Journal of Economics and Policy Studies (JEPS) Islamic Economics And Finance Journal Ekalaya : Jurnal Ekonomi Akuntansi SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah International Conference on Islamic Economic Ngabekti: Jurnal Pengabdian kepada Masyarakat Dinamis: Jurnal Pengabdian Kepada Masyarakat International Conference on Islamic Studies Journal of Halal Lifestyle and Sustainability
Norma Rosyidah, Norma
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal EMT KITA

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Pengaruh Pengeluaran Zakat Perbankan, Ukuran Perusahaan dan Islamic Social Responsibility (ISR)Terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Periode 2017-2022 Agustin, Shinta Dwi; Rosyidah, Norma
Jurnal EMT KITA Vol 8 No 1 (2024): JANUARY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i1.2085

Abstract

This research aims to investigate the impact of zakat expenditure by banks, company size, and Islamic social responsibility on profits. This research data was obtained from the annual financial report (Annual Report) of sharia commercial banks for the 2017-2022 period. The research method used is quantitative with data analysis using a multiple linear regression model. Hypothesis testing is carried out through partial tests (T test) and simultaneous tests (F test) with a significance level of 5%. Simultaneous test results show that bank zakat expenditure, company size, and ISR together have a positive and significant effect on profits. Partially, the bank zakat expenditure variable shows a positive and significant effect on profits, while company size and ISR do not have a significant effect on profits of sharia commercial banks. Testing each independent variable on the dependent variable shows that the zakat expenditure variable (X1) does not have a positive and significant effect on profit (Y). Company size (X2) has a partial effect on profit (Y) with a significant signature value. On the other hand, the ISR variable (X3) does not have a significant influence on profits (Y) in Islamic commercial banks in Indonesia.
Co-Authors Agustin, Shinta Dwi Aini, Anisa Nur Al Fiqri, Saifunuha Al Mustofa, Muhammad Ubaidillah Ali Hamdan Dini Handayani, Dini Fadlatul Wasilah Faujiah, Ani Habibatul Hazarillah, Azmiel Hazarillah, Azmiel Habibatul Hidayatullah, Muhammad Suib Ilmiawan Auwalin Imron Mawardi Isnatul Kasanah Luthfiyah Mahmudah, Siti Nur Mufid, Asep Kholidul Nausan, Aira Vema Mutiara nita puspitasari Ramadhani, Ivon Novita RANI RANI, RANI Rani, Lina Nugraha Saifuddin Saifuddin Siti Nuraeni, Siti Soimah, Nuril Hidayatus Suciati, Ajeng Syaifudiin, Syaifudiin Tika Widiastuti Tirta, Junita Puji Lestari Umi Nurkhasanah Wasilah, Fadlatul Yani Nurul Lita