Open Journal Systems

Determinan Kesehatan Bank Terhadap Kesejahteraan Mudharib dan Kinerja Zakat

Sumardi Sumardi, Zulpahmi Zulpahmi, Muhammad Tamul Fikri

Abstract

This study aims to determine whether there is an influence between the level of bank health on the welfare of mudarib and the performance of zakat in Islamic Banking in Indonesia. The object of this research is Sharia Commercial Bank in Indonesia which has been registered at Bank Indonesia / OJK for the period of 2012 - 2018. The research method used in this research is the explanation method with data analysis techniques using multiple linear regression analysis, classic assumption test, significance test and analysis of the coefficient of determination. The observed results indicate a significant influence between GCG on mudarib welfare and CAR value on the performance of zakat. While the NPF and ROA values showed no significant effect on the welfare of theribe and the performance of zakat. Then, that bank health as measured through Non-performing Finance, Good Corporate Governance, Capital Adequecy Ratio, Return on Assets simultaneouslyaffects the welfare of charity and the performance of zakat of Islamic banking in Indonesia.

Keywords

mudharib welfare; zakat performance; GCG; CAR; ROA.

References

Andika, S. (2019). “Analisis Pengaruh Kesehatan Keuangan Bank Terhadap Kontribusi Sosial Bank Umum Syariah Indonesia”. JAS (Jurnal Akuntansi Syariah), 3(1), 1-19.

Arif, H. M., Alwi, K., & Tahir, A. M. (2011). “Factors Influence Company Towads Zakat Payment: An Explanatory Studies”. In Second International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding.

Asutay, M., & Harningtyas, A. F. (2015). “Developing Maqasid al-Shari’ah Index to evaluate social performance of Islamic Banks: A conceptual and empirical attempt”. International Journal of Islamic Economics and Finance Studies, 1(1).

Capra, M. Umer. (2000). Sistem Moneter Islam. Jakarta: Gema Insani Press & Tazkia Cendekia.

Gayatri, A. D., & Sutrisno, S. (2018). “Analisis Pengaruh Produk dan Risiko Bank Terhadap Kinerja Maqasid Al Shariah: Studi Kasus pada Perbankan Syariah di Indonesia”. Seminar Nasional dan The 5th Call For Syariah Paper (SANCALL) 2018.

Hameed, S., Wirma, A., Rrazi, B. A., bin Mohamed Nor, M. N., & Pramono, S. (2004). Alternative Disclosure dan Performance for Islamic Bank’s. Proceeding of The Second Conference on Administrative Science: Meeting The Challenges of The Globalization Age. Dahran Saudi Arabia.

Keuangan, O. J. (2018). Laporan Perkembangan Keuangan Syariah Indonesia. Jakarta: OJK.

Keuangan, O. J. (2019). Laporan Perkembangan Keuangan Syariah Indonesia. Jakarta: OJK.

Muhammad. (2002). Manajemen Bank Syariah. Yogyakarta: UPP AMP YKPN

Pemerintah Indonesia. (2011). Undang-Undang Republik Indonesia No 23 Tahun 2011 tentang Pengelolaan Zakat. Lembaran RI Tahun 2009. Jakarta : Sekretariat Negara.

Samad, A., & Hassan, M. K. (2006). “The performance of Malaysian Islamic bank during 1984–1997: An exploratory study”. International journal of Islamic financial services, 1(3).

Sri Nurhayati dan Wasilah.(2013). Akuntansi Syariah Di Indonesia (Edisi 3 Revisi). Jakarta: Salemba Empat.

Sugiyono. (2014). Memahami Penelitian Kuantitatif. Bandung: Alfabeta.

Widiastuty, T. (2019). “Peran Ukuran Bank, Risiko Permodalan, Dan Tingkat Inflasi Terhadap Pengeluaran Zakat Bank Umum Syariah”. Prosiding Seminar Nasional Pakar (pp. 2-59).

Full Text: PDF (Bahasa Indonesia)

DOI: 10.21043/equilibrium.v8i1.7299