Analysis of the Influence of Financial Performance on Zakat Expenditures at Islamic Commercial Banks in Indonesia 2016-2023

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Published: 28-06-2025
Keywords:
Zakat, Capital Adequacy Ratio, Non Performing Financing, Financing to Deposit Ratio, Company Size, Islamic Bank

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Rosiana Revitaningrum
Universitas Pendidikan Indonesia, Bandung, Indonesia
Juliana Juliana
Universitas Pendidikan Indonesia, Bandung, Indonesia
Suci Aprilliani Utami
Universitas Pendidikan Indonesia, Bandung, Indonesia
Mohd Halim Mahphoth
University Teknologi Mara, Melaka, Malaysia

Abstract

Purpose - The purpose of this research shows the effect of the return on asset, capital adequacy ratio, non performing financing, financing to deposit ratio, and company size on the zakat expenditure of Islamic banks in Indonesia.


Design / Methodology / Approach- The research method used is descriptive quantitative by analyzing zakat expenditure from 2 Islamic banks, Bank Mega Syariah and Bank Muamalat Indonesia. Based on previous research, 5 hypotheses were built and the collected data were processed using a panel data regression analysis tool through the E-Views 13 application.


Findings - The results showed that the return on asset, financing to deposit ratio, and company size had a significant effect on the zakat expenditure of Islamic banks in Indonesia. Meanwhile, the non performing financing and capital adequacy ratio have no effect on the zakat expenditure of Islamic banks in Indonesia.


Practical Implications- To increase zakat expenditure from internal sources of Islamic commercial banks in Indonesia, the role of Islamic commercial banks is needed in optimizing the use of assets and financing from third-party funds for Islamic commercial bank business activities that can increase profits. In addition, there needs to be a role for related government parties such as the Financial Services Authority, Bank Indonesia, or the Indonesian Ulema Council regarding the existence of regulations that specifically for Islamic banks to issue zakat from internal sources of Islamic banks.

Article Details

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Vol. 1 No. 1 (2025): International Journal of Economics and Business Innovation

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Articles
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How to Cite

Revitaningrum, R., Juliana, J., Utami, S. A., & Mahphoth, M. H. . (2025). Analysis of the Influence of Financial Performance on Zakat Expenditures at Islamic Commercial Banks in Indonesia 2016-2023. International Journal of Economics Collaboration and Business Innovation, 1(1), 1-14. https://ijecbi.com/index.php/ijecbi/article/view/6

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