Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh penyaluran zakat, ukuran perusahaan dan Islamic Social Responsibility (ISR) terhadap profitabilitas pada bank umum syariah di Indonesia. Penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah (BUS) di Indonesia selama periode 2018-2022. Sampel dalam penelitian ini yaitu 8 Bank Umum Syariah (BUS) yang berjumlah 40 data sampel. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik dokumentasi dan penelusuran pada buku, jurnal-jurnal yang relevan dengan penelitian serta annual report (laporan tahunan) dan laporan tata kelola perusahaan Bank Umum Syariah (BUS) yang menjadi objek penelitian. Hasil uji parsial menunjukkan bahwa penyaluran zakat berpengaruh terhadap profitabilitas pada bank umum syariah di Indonesia, islamic social responsibility berpengaruh terhadap profitabilitas pada bank umum syariah di Indonesia, dan ukuran perusahaan berpengaruh terhadap profitabilitas pada bank umum syariah di Indonesia. Hasil penelitian ini menunjukkan bahwa variabel zakat, ukuran perusahan dan islamic social responsibility berpengaruh secara simultan terhadap profitabilitas pada bank umum syariah di Indonesia. Bagi Bank Umum Syariah (BUS) berdasarkan annual report diharapkan agar kedepanya semua item ISR diungkapkan, dan bagi BUS yang telah memenuhi syarat memenuhi nisab untuk mengelurakan zakat agar wajib mengeluarkan zakatnya sesuai dengan ketentuan syariat Islam.

This research aims to determine the influence of zakat, company size and Islamic Social Responsibility (ISR) on profitability in Islamic commercial banks in Indonesia. This research is quantitative research. The population in this research is all Sharia Commercial Banks (BUS) in Indonesia during the 2018-2022 period. The sample in this research is 8 Sharia Commercial Banks (BUS), totaling 40 sample data. The data collection techniques used in this research are documentation techniques and searches in books and journals that are relevant to the research. As well as annual reports and corporate governance reports for Sharia Commercial Banks (BUS) which are the objects of research. Partial test results show that zakat distribution influences profitability at sharia commercial banks in Indonesia, islamic social responsibility influences profitability at sharia commercial banks in Indonesia, and company size influences profitability at sharia commercial banks in Indonesia. The results of this research show that the variables zakat, company size and Islamic Social Responsibility (ISR) simultaneously have a positive and significant effect on profitability at Sharia Commercial Banks. For Sharia Commercial Banks, based on the Annual Report, it is hoped that in the future all ISR items will be disclosed, and for BUS that have met the requirements to meet the nisab for paying zakat, they are obliged to pay zakat in accordance with the provisions of Islamic law.