Rosiana Revitaningrum, - (2024) ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP PENGELUARAN ZAKAT PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2023. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui gambaran serta pengaruh dari variabel profitabilitas (return on asset), solvabilitas (capital adequacy ratio), pendanaan bermasalah (non performing financing), likuiditas (financing to deposit ratio), dan ukuran perusahaan terhadap pengeluaran zakat bank umum syariah tahun 2016-2023. Metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif, dengan teknik Analisis Regresi Data Panel. Populasi dalam penelitian yaitu seluruh bank umum syariah yang terdapat di Indonesia. Sampel yang digunakan dalam penelitian ini diambil melalui teknik purposive sampling dan didapatkan sampel penelitian sebanyak 2 bank umum syariah di Indonesia yaitu Bank Mega Syariah dan Bank Muamalat. Hasil penelitian menunjukkan bahwa variabel pofitabilitas (return on asset), likuiditas (financing to deposit ratio), dan ukuran perusahaan berpengaruh terhadap pengeluaran zakat bank umum syariah. Sedangkan vaiabel solvabilitas (capital adequacy ratio) dan pendanaan bermasalah (non performing financing) tidak berpengaruh terhadap pengeluaran zakat bank umum syariah. Implikasi dari penelitian ini menunjukkan bahwa pengeluaran zakat bank umum syariah erat kaitannya dengan pengelolaan aset dan pembiayaan dari dana pihak ketiga sebagai sumber daya dalam menjalankan kegiatan operasionalnya untuk meningkatkan pendapatan. This study aims to determine the description and influence of the variables of profitability (return on assets), solvency (capital adequacy ratio), non-performing financing, liquidity (financing to deposit ratio), and company size on zakat expenditures of Islamic commercial banks in 2016-2023. The method used is a descriptive method with a quantitative approach, with the Panel Data Regression Analysis technique. The population in the study were all Islamic commercial banks in Indonesia. The sample used in this study was taken through a purposive sampling technique and obtained a research sample of 2 Islamic commercial banks in Indonesia, namely Bank Mega Syariah and Bank Muamalat. The results of the study indicate that the variables of profitability (return on assets), liquidity (financing to deposit ratio), and company size have an effect on zakat expenditures of Islamic commercial banks. While the variables of solvency (capital adequacy ratio) and non-performing financing do not affect zakat expenditures of Islamic commercial banks. The implications of this study indicate that zakat expenditures of Islamic general banks are closely related to asset management and financing from third party funds as resources in carrying out operational activities to increase income.
| Item Type: | Thesis (S1) |
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| Additional Information: | https://scholar.google.com/citations?user=8T7gCrcAAAAJ&hl=en ID SINTA Dosen Pembimbing: Juliana: 6649754 Suci Aprilliani Utami: 6006385 |
| Uncontrolled Keywords: | Zakat, return on asset, capital adequacy ratio, non perfoming financing, financing to deposit ratio, dan ukuran perusahaan. Zakat, return on asset, capital adequacy ratio, non perfoming financing, financing to deposit ratio, and company size. |
| Subjects: | B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Ilmu Ekonomi dan Keuangan Islam |
| Depositing User: | Rosiana Revitaningrum |
| Date Deposited: | 10 Sep 2024 19:22 |
| Last Modified: | 10 Sep 2024 19:22 |
| URI: | http://repository.upi.edu/id/eprint/123774 |
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