%A NIM. 16830055 Siti Syaffira Nurul Fatima
%O Muhfiatun, S.E.I.,M.E.I
%T PENGARUH KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA TERHADAP KEMAMPUAN MENGELUARKAN ZAKAT PADA PERIODE 2015-2018
%X This study aims to analyze the effect of financial performance on zakat spending on Islamic Commercial Banks in Indonesia in the 2015-2018 period. The data used in this study are the Islamic Commercial Bank financial statements published through their respective official websites. The sampling technique in this study is purposive sampling. The sample used in this study was a Sharia Commercial Bank in 2015-2018. The data analysis technique in this study is panel data regression. The results of this study indicate that simultaneously the profitability, liquidity, and solvency variables significantly influence zakat. Partially Current Ratio has a significant negative effect on zakat, Debt to Equity Ratio has a significant positive effect, and Return on Assets has no effect on zakat expenditure.
%K Corporate Zakat, Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA)
%D 2020
%I UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA
%L digilib38909