PENGARUH ZAKAT TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI INDONESIA)
ABSTRACT: This study aims to
determine and analyze the effect zakat on corporate performance in sharia banks
in Indonesia. The data used in this research are secondary data obtained from
the financial statements of each site Islamic Banks in Indonesia gathered
through technical documentation in the form of documents and annual financial
reports and other data related to this study. The sampling technique used
purposive sampling and analytical methods used simple regression analysis.
These results indicate significant influence between zakat on the corporate
performance in sharia banks in Indonesia. This study recommend are the
corporate does not to be afraid of issuing zakat, because in Islam, Allah
already guarantee that Zakat issued will not reduce property and zakat is also
an expense that can be deducted for taxable income and further research is
expected to add the study period and a number of larger samples in order to
obtain more accurate research results
Penulis: Rika Febby Rhamadhani
Kode Jurnal: jpperadabanislamdd160197
