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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Cakrawala: Jurnal Studi Islam
Dwi Santosa Pambudi
Universitas Ahmad Dahlan, Yogyakarta
Religion Humanities Economics, Econometrics & Finance

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Hubungan Profitabilitas terhadap Pembayaran Zakat Bank Umum Syariah di Indonesia Dwi Santosa Pambudi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1042

Abstract

The social function of Islamic banks is in accordance with the company's compliance with paying zakat. However, the amount of corporate zakat payments by Islamic banks is strongly influenced by the level of profitability. Therefore, the purpose of this study is to investigate the relationship between profitability and zakat payment for Islamic banks. The population of this study includes all Islamic Commercial Banks totaling 14 units. The sampling technique used purposive sampling method. Profitability variables are seen from the ratio of ROA and zakat payments are seen from company zakat with multiple linear regression analysis. The research findings show that the level of profitability represented by ROA has a negative relationship to the zakat paid by Islamic commercial banks
Settlement of Non-Performing Financing without Collateral: An Analytical Study on Islamic Rural Banks Riduwan Riduwan; Dwi Santosa Pambudi; Muhammad Alfian Lukluk Firdausi; Nurul Huda
Cakrawala: Jurnal Studi Islam Vol 16 No 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.275 KB) | DOI: 10.31603/cakrawala.3983

Abstract

Financing through Islamic banks carries a high risk of not being paid according to the contract's terms. As a result, Islamic banks must adhere to a stricter prudence standard. This research looks at the problem-solving model of non-collateral financing, which is influenced by both internal and external factors and carries a higher risk because the client lacks a material legal bond. The research sample consisted of 30 Indonesian Islamic Rural Banks' (BPRS) directors and commissioners. Questionnaires and in-depth interviews were used to collect data, which was then analyzed using content analysis techniques. The findings of this study show that the non-performing financing settlement model is implemented with early business assistance and then followed by financing relaxation. If no solution is found or the client declares bankruptcy, they may be released with a write-off using reserve funds from the account of writing off accounts receivable or social funds.
Co-Authors Muhammad Alfian Lukluk Firdausi Nurul Huda Riduwan Riduwan