Guna Sewaka
Vol 4 No 2 (2025)

Peran Islamic Social Reporting Dalam Memoderasi Pengaruh Zakat Terhadap Kinerja Keuangan Bank Umum Syariah

Chidir, Gusli (Unknown)
Asnaini, Sri Wahyuni (Unknown)
Radita, Fatrilia Rasyi (Unknown)
Rahmawati, Yunita (Unknown)

Article Info

Publish Date
27 Aug 2025

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

Copyrights © 2025




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Guna Sewaka
Website

Abbrev

GSJ

Publisher

Institut Agama Hindu Negeri Gde Pudja Mataram

Subject

Decision Sciences, Operations Research & Management

Description

Guna Sewaka is a scientific journal published by IAHN Gde Pudja Mataram. This Journal contains research and conceptual articles with a focus on studies of management studies, there are accounting, marketing management, human resources development, operational management, financial management, ...