Published: 2024-01-30

Pengaruh Pengeluaran Zakat Perbankan, Ukuran Perusahaan dan Islamic Social Responsibility (ISR)Terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Periode 2017-2022

DOI: 10.35870/emt.v8i1.2085

Shinta Dwi Agustin, Norma Rosyidah
  • Shinta Dwi Agustin: STAI An Najah Indonesia Mandiri Sidoarjo
  • Norma Rosyidah: STAI An Najah Indonesia Mandiri Sidoarjo
Issue Cover
Article Metrics
Share:

Abstract

This research aims to investigate the impact of zakat expenditure by banks, company size, and Islamic social responsibility on profits. This research data was obtained from the annual financial report (Annual Report) of sharia commercial banks for the 2017-2022 period. The research method used is quantitative with data analysis using a multiple linear regression model. Hypothesis testing is carried out through partial tests (T test) and simultaneous tests (F test) with a significance level of 5%. Simultaneous test results show that bank zakat expenditure, company size, and ISR together have a positive and significant effect on profits. Partially, the bank zakat expenditure variable shows a positive and significant effect on profits, while company size and ISR do not have a significant effect on profits of sharia commercial banks. Testing each independent variable on the dependent variable shows that the zakat expenditure variable (X1) does not have a positive and significant effect on profit (Y). Company size (X2) has a partial effect on profit (Y) with a significant signature value. On the other hand, the ISR variable (X3) does not have a significant influence on profits (Y) in Islamic commercial banks in Indonesia.

Keywords

Zakat Expenditures; Company Size; ISR; Profitability

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges.

How to Cite

Agustin, S. D., & Rosyidah, N. (2024). Pengaruh Pengeluaran Zakat Perbankan, Ukuran Perusahaan dan Islamic Social Responsibility (ISR)Terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Periode 2017-2022. Jurnal EMT KITA, 8(1), 372-380. https://doi.org/10.35870/emt.v8i1.2085
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 8 No. 1 (2024)

  • Section: Articles

  • Published: 2024-01-30

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies
Shinta Dwi Agustin, , STAI An Najah Indonesia Mandiri Sidoarjo
Google Scholar ResearchGate ORCID

Program Studi Ekonomi Syariah, STAI An Najah Indonesia Mandiri Sidoarjo, Kabupaten Sidoarjo, Provinsi Jawa Timur, Indonesia

Norma Rosyidah, , STAI An Najah Indonesia Mandiri Sidoarjo
Google Scholar ResearchGate ORCID

Program Studi Ekonomi Syariah, STAI An Najah Indonesia Mandiri Sidoarjo, Kabupaten Sidoarjo, Provinsi Jawa Timur, Indonesia

References
  • Arifin, J., & Wardani, E. A. (2016). Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Terhadap Pengukapan Islamic Sosial Reporting Pada Perusahaan: Studi Kasus Pada Perusahaan yang Tercatat di Jakarta Islamic Index. NJ Bennet, 20.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Eliana, E., Astuti, I. N., Nurbismi, N., & Riza, A. (2020). Pengaruh Pengeluaran Zakat Perbankan, Ukuran Perusahaan dan Islamic Social Responsibility (ISR)Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia Periode 2016-2019. Jurnal EMT KITA, 4(2), 96–104. DOI: https://doi.org/10.35870/emt.v4i2.145
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Firmansyah, I., & Rusydiana, A. S. (2013). Pengaruh profitabilitas terhadap pengeluaran zakat pada Bank Umum Syariah di Indonesia dengan ukuran perusahaan sebagai variabel moderasi. Liquidity: Jurnal Riset Akuntansi dan Manajemen, 2(2), 110-116. DOI: https://doi.org/10.32546/lq.v2i2.112.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Hadi, N. (2011). Corporate Social Responsibility, Graha Ilmu: Yogyakarta.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Haniffa, R. (2002). Social reporting disclosure: An Islamic perspective. Indonesian Management & Accounting Research, 1(2), 128-146.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Indriastuti, M., Chariri, A., & Fuad, F. (2025). Enhancing firm value: The role of enterprise risk management, intellectual capital, and corporate social responsibility. Contaduría y Administración, 70(1), 486. Resumen.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Ningsih, T. W. (2021). Pengaruh Islamic Corporate Governance Terhadap Pengungkapan Islamic Social Reporting Pada Perbankan Syariah. Jurnal Ilmu Ekonomi dan Bisnis Islam, 3(1), 31-53.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Nurhayati, P., & Rustiningrum, D. S. (2021). Implikasi Zakat dan Islamic Social Reporting Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia. Jurnal Ilmiah Ekonomi Islam, 7(3), 1416-1424. DOI: http://dx.doi.org/10.29040/jiei.v7i3.3168
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • OJK (2023). Data Statistik. URL: https://www.ojk.go.id/statistik/data-danstatistik/up/zp.xlsx. Diakses pada Tanggal 16 Desember 2023
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • OJK. (2023) Otoritas Jasa keuangan. Statistik Perbankan Syariah. URL: www.ojk.go.id. Diakses pada Tanggal 16 Desember 2023
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • OJK. (2023). Statistik Data Perbankan: Data Probabilitas. URL: https://www.ojk.go.id/statistik/perbankan/data-probitabilitas.xlsx. Diakses pada Tanggal 16 Desember 2023.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright
Creative Commons License

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

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Downloads