<![CDATA[This study analyzes the influence of Return on Assets (ROA), Non-Performing Financing (NPF), and Operating Expenses to Operating Income Ratio (BOPO) on zakat disbursement at Sharia Commercial Banks (BUS) in Indonesia during the 2021–2024 period. A quantitative approach was employed using panel data regression techniques via Eviews 12. The results indicate that, while ROA, NPF, and BOPO do not have a significant individual effect on zakat distribution, they do have a significant combined effect. These findings provide theoretical implications that reinforce the Shariah Enterprise Theory, demonstrating that Islamic banks are capable of separating their business ambitions from their spiritual obligations. Fluctuations in financial figures on the income statement do not shake the bank’s commitment to fulfilling the rights of the mustahik. Practically, these results demonstrate the integrity of Islamic banking in upholding the trust of Shariah, where difficult economic conditions or internal inefficiencies are not used as excuses for zakat distribution.]]>
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