Analisis Deskriptif Indeks Islamic Social Reporting dan Zakat Performance Ratio Bank Umum Syariah - Tiya Rissa Kamila; Eva Misfah Bayuni (Jurnal Riset Perbankan Syariah, 2024)
Abstrak. Perkembangan kinerja perbankan syariah di Indonesia semakin signifikan, salah satunya dinilai melalui Indeks Islamic Social Reporting (ISR) yang mengukur tanggung jawab sosial bank syariah dan Zakat Performance Ratio (ZPR) sebagai indikator kepatuhan terhadap kewajiban zakat. Penelitian ini bertujuan untuk mendeskripsikan ISR dan ZPR pada Bank Umum Syariah di Indonesia periode 2020-2023. Penelitian menggunakan metode kualitatif deskriptif dengan data sekunder dari laporan keuangan. Dari populasi 13 Bank Umum Syariah, diperoleh 5 sampel menggunakan teknik purposive sampling. Hasil menunjukkan bahwa ISR secara umum telah mencerminkan komitmen yang baik terhadap pelaporan tanggung jawab sosial berbasis syariah, meskipun terdapat variasi antar bank. ZPR menunjukkan kinerja zakat yang cukup baik, tetapi terdapat perbedaan dalam tingkat komitmen pelaksanaan kewajiban zakat di tiap bank. Analisis ini memberikan gambaran penting tentang kinerja sosial dan zakat Bank Umum Syariah di Indonesia. Abstract. The performance of Islamic banking in Indonesia has shown significant growth, one of which is measured through the Islamic Social Reporting (ISR) Index, which evaluates the social responsibility of Islamic banks, and the Zakat Performance Ratio (ZPR) as an indicator of compliance with zakat obligations. This study aims to describe ISR and ZPR in Islamic Commercial Banks in Indonesia during the 2020–2023 period. The research employs a descriptive qualitative method using secondary data from financial reports. From a population of 13 Islamic Commercial Banks, 5 samples were selected using purposive sampling techniques. The results indicate that ISR generally reflects a strong commitment to sharia-based social responsibility reporting, although variations exist between banks. ZPR demonstrates good zakat performance overall, but differences in the level of commitment to zakat obligations are evident among the banks. This analysis provides important insights into the social and zakat performance of Islamic Commercial Banks in Indonesia