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All Journal Jurnal Ekonomika Dan Bisnis Dharma Sevanam : Jurnal Pengabdian Masyarakat Guna Sewaka jabdimasunipem
Sri Wahyuni Asnaini, Sri Wahyuni
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience

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Journal : Guna Sewaka

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Peran Islamic Social Reporting Dalam Memoderasi Pengaruh Zakat Terhadap Kinerja Keuangan Bank Umum Syariah Chidir, Gusli; Asnaini, Sri Wahyuni; Radita, Fatrilia Rasyi; Rahmawati, Yunita
Guna Sewaka Vol 4 No 2 (2025)
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jgs.v4i2.2922

Abstract

This research aims to determine the impact of Islamic Social Reporting on zakat on the financial performance of Sharia Commercial Banks in Indonesia. The population for this research is all BUS registered with the OJK until December 2024. In Indonesia, 12 sharia commercial banks were selected using purposive sampling techniques. Data processing uses the Eviews 12 application and is quantitative in nature. These findings indicate that although Islamic social reporting does not have a real impact on financial performance (ROA) in Islamic Commercial Banks, reporting on zakat funds has quite a large impact. In addition, the impact of zakat on financial performance (ROA) can be mitigated with Islamic social reporting functions
Co-Authors Ahmad Fauji, Ahmad Arizqa, Winanda Muftia Chidir, Gusli Fajriah, Rosika Nur Haniyah, Haniyah Hasna, Shofwatun Muhammad Arif Kurniawan Nurasiah Nurasiah Nuryanti, Yulis Oktarina, Thina Purwaningrum, Dwi Radita, Fatrilia Rasyi Siti Maesaroh Sri Lestari Sudiyono, Rachma Nadhila WINANTI, WINANTI Yulia, Yayah Yunita Rahmawati