How Much Does Islamic Corporate Social Responsibility Affect Zakat Performance? Data Processing Using Eviews

DOI

10.2991/assehr.k.200529.089How to use a DOI?

Keywords

Islamic CSR, Zakat Performance, Eviews

Abstract

This study aims to determine whether ICSR management influences the zakat performance ratio (ZPR), at Sharia Commercial Banks in Indonesia. ZPR is one indicator of financial performance used in Islamic banking, the Islamicity Performance Index, which is a comparison between the amount of zakat and net assets owned by Sharia Commercial Banks. Based on Al Quran and Hadiths ICSR management must be able to reach all aspects of the company and benefit for the entire community, including the recipient of zakat. Based on Sharia Enterprise Theory, the management of ICSR will affect ZPR which is the highest responsibility of an Islamic-based company is to Allah SWT and paying zakat is responsibilities that must be carried out by the company. However, in reality, some of Sharia Commercial Banks may be do not carry out these obligations so it will affect the performance of the BUS. The method in this study is linear regression use Eviews statistical analysis. The data obtained from annual reports of Indonesia Islamic banks at 2013-2017. The results of this study stated that the disclosure of CSR funds negatively affected the Zakat Performance Ratio.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Friztina Anisa
AU  - Veni Soraya Dewi
AU  - Nur Hidayah
PY  - 2020
DA  - 2020/05/04
TI  - How Much Does Islamic Corporate Social Responsibility Affect Zakat Performance? Data Processing Using Eviews
BT  - Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019)
PB  - Atlantis Press
SP  - 429
EP  - 432
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200529.089
DO  - 10.2991/assehr.k.200529.089
ID  - Anisa2020
ER  -