Indonesian Journal of Islamic Economics and Business
Vol. 4 No. 1 (2019): Indonesian Journal of Islamic Economics and Business

Pengaruh Rasio Profitabilitas terhadap Kontribusi Dana Zakat Bank Umum Syariah di Indonesia

Fathuddin Abdi (Unknown)

Article Info

Publish Date
24 Jun 2019

Abstract

This study aims to determine the effect of profitability ratios on company zakat expenditure in Islamic banking in Indonesia. This study uses a quantitative approach with multiple linear regression data analysis techniques and classical assumption tests. The sample of this study consisted of 9 Islamic commercial banks using secondary data on the financial statements of each bank from 2012- 2016. The results showed that simultaneously, return on assets and return on equity have a significant effect on zakat expenditure in Islamic Commercial Banks in Indonesia. However, partially, return on assets has a negative and significant effect on zakat expenditure at Islamic Commercial Banks in Indonesia, while Return on equity has a positive and significant effect on zakat expenditure at Islamic Commercial Banks in Indonesia.

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Journal Info
Indonesian Journal of Islamic Economics and Business
Website

Abbrev

ijoieb

Publisher

Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi

Subject

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Indonesian Journal of Islamic Economics and Business E-ISSN: 2540-9506 P-ISSN: 2540-9514 is the journal that concerns to publish broader issues on Islamic Economics and Business. It based on the presupposition that Islamic economics and Business is still on going process to be established. There is ...