Abstract
The social function of Islamic banks is in accordance with the company's compliance with paying zakat. However, the amount of corporate zakat payments by Islamic banks is strongly influenced by the level of profitability. Therefore, the purpose of this study is to investigate the relationship between profitability and zakat payment for Islamic banks. The population of this study includes all Islamic Commercial Banks totaling 14 units. The sampling technique used purposive sampling method. Profitability variables are seen from the ratio of ROA and zakat payments are seen from company zakat with multiple linear regression analysis. The research findings show that the level of profitability represented by ROA has a negative relationship to the zakat paid by Islamic commercial banks
Highlights
Abstract−The social function of Islamic banks is in accordance with the company's compliance with paying zakat
The purpose of this study is to investigate the relationship between profitability and zakat payment for Islamic banks
Terima kasih disampaikan kepada LPPM Universitas Ahmad Dahlan yang telah memberikan pendanaan penelitian dengan nomor kontrak Nomor: PD-045/SP3/LPPM-UAD/V/2021
Summary
Bank syariah juga menjalankan peran sosial berupa pengumpulan zakat, infak, sedekah baik dari nasabah dan pegawai. Selanjutnya, studi Putrie dan Achiria (Putrie & Achiria, 2019) yang menganalisis dampak profitabilitas terhadap zakat perusahaan pada bank Devisa syariah periode 2012-2016 dengan menggunakan data triwulan. Hasil studi menunjukkan indikator profitabilitas seperti ROA, NPM, OIROI memiliki pengaruh terhadap kemampuan zakat perusahaan dari bank syariah. Berbeda dengan temuan studi-studi sebelumnya, Pattiala (Di & Syariah, 2018) yang menemukan bahwa ukuran kinerja seperti ROA, NPF, FDR dan BOPO tidak mampu melihat hubungan kinerja terhadap jumlah zakat Bank Syariah Mandiri periode 2011-2018. Tujuan penelitian ini akan menguji kembali hubungan profitabilitas dengan pendekatan rasio ROA terhadap pembayaran zakat perusahaan periode 20162019 sehingga temuan penelitian ini dapat melihat trend tahunan dan menggambarkan data terbaru. Sementara urgensi penelitian ini dilakukan untuk menggali kontribusi profitabilitas bank syariah terhadap pembayaran zakat perusahaan, dimana zakat tersebut dapat disalurkan kepada berhak yang menerima dan pada akhirnya dapat mengurangi kesenjangan kemiskinan di masyarakat
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