Analisis Dana Zakat, Penerimaan Non Halal, dan Corporate Social Responsibility (CSR) Pada Bank Syariah Di Indonesia

Laylan Syafina, Nurwani Nurwani

Abstract


Zakat funds are funds obtained from Muslim assets that have exceeded the haul and nisab that must be fulfilled. Zakat funds have the opportunity to improve the people's economy. Zakat funds are also related to non-halal receipts which are reflected in reports on the sources and uses of benevolent funds. This report is usually related to social activities, which means it is related to the CSR of the Islamic bank. The study was conducted on all Islamic commercial banks in Indonesia starting from 2016 to 2020. Using eviews 7 to analyze the data. The results of this study show that zakat funds and non-halal revenues partially and significantly influence Corporate Social Responsibility (CSR) and simultaneously zakat funds and non-halal revenues also have a significant and significant effect on Corporate Social Responsibility (CSR).

Keywords


Zakat Funds, Non Halal Acceptance, Corporate Social Responsibility

Full Text:

PDF

References


Ash-Shiddiqy, T. M. H. (2009). Pedoman Zakat. PT. Pustaka Rizki Putra.

Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. Semarang: BPFE Universitas Diponegoro.

Hartanto, R., Pramono, I. P., & Purnamasari, P. (2019). Pendapatan Non Halal Perbankan Syariah di Indonesia: Analisis Sumber dan Penggunaannya. Falah: Jurnal Ekonomi Syariah, 4(2), 51. https://doi.org/10.22219/jes.v4i2.9873

Said, A. L. (2018). Corporate Social Responsibility dalam Perspektif Governance. CV Budi Utama.

Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, R&D. Bandung: Alfabeta.

Trisna, Afifudin, Anwar, & Aminah, S. (2020). Pengaruh Zakat Dan Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Perusahaan Pada Bank Syariah Di Indonesia. E-Jra, 09(07), 67–82.

Ilmiah, D. (2020). Optimalisasi asset wakaf melalui sukuk wakaf di indonesia. JESI (Jurnal Ekonomi Syariah Indonesia), 9(2), 127-137.

Ilmiah, D. (2020). Peran Perbankan Syariah Dalam Implementasi Wakaf Uang Untuk Pengembangan Industri Halal Di Jawa Timur. DINAMIKA: Jurnal Kajian Pendidikan Dan Keislaman, 5(2), 1-20.

Yunadi, A. (2020). Maqasid as-Syari’ah dan Asuransi Syari’ah. JESI (Jurnal Ekonomi Syariah Indonesia), 10(2), 159-172.




DOI: http://dx.doi.org/10.21927/jesi.2021.11(2).101-107

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

   

    

Editorial Office:

Faculty of Islamic Economics and Business, Universitas Alma Ata

Jl. Brawijaya No.99, Jadan, Tamantirto, Kec. Kasihan, Kabupaten Bantul, Daerah Istimewa Yogyakarta 55184

Lisensi Creative Commons
JESI by http://ejournal.almaata.ac.id/index.php/JESI is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.