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Journal : Journal Of Islamic Social Finance Management

Pengaruh Net Profit Margin Dan Rasio Biaya Operasional Pendapatan Operasional Terhadap Kemampuan Zakat Fitri Purnama Sari Sitompul; Fatahuddin Aziz Siregar; Ja'far Nasution
Journal of Islamic Social Finance Management Vol 1, No 2 (2020): Juli-Desember
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.775 KB) | DOI: 10.24952/jisfim.v1i2.3580

Abstract

Zakah is one of the social activities carried out by PT. Bank Syariah Mandiri and those who are required to be paid when they reach the nisab. The calculation of zakah funds issued is 2.5% of profit before tax. To find out the ability of a bank to generate relative profits using Net Profit Margin (NPM) and the ratio of Operating Costs to Operating Income based on data obtained from PT. Bank Syariah Mandiri. This research was conducted to determine whether NPM and BOPO affect the zakat ability of PT. Bank Syariah Mandiri both partially and simultaneously. This research is a quantitative study with secondary data with data analysis techniques using multiple linear regression methods. The results of the research partially (t test) state that, NPM has no effect on Zakah. Meanwhile, BOPO has an effect on zakah. NPM and BOPO together have an influence on zakah. Keywords: Net Profit Margin (NPM), and the ratio of Operating Costs to Operational Income (BOPO) Against Zakah. 
Potensi Pendirian Baitul Maal Wat Tamwil (BMT) Kecamatan Batang Angkola Kebupaten Tapanuli Selatan Mardia Khairani; Fatahuddin Aziz Siregar; Delima Sari Lubis
Journal of Islamic Social Finance Management Vol 1, No 1 (2020): Januari-Juni
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.125 KB) | DOI: 10.24952/jisfim.v1i1.3530

Abstract

Abstract The presence of BMT as a microfinance institution is very much needed by the community, because most people become micro-entrepreneurs, so with this encouragement, researchers are interested in researching the potential for establishing BMT, namely in Hutatonga Village, Batang Angkola District, South Tapanuli Regency because there are no financial institutions in that area yet. using sharia principles. While the purpose of this study was to determine the potential for establishing BMT in Hutatonga Village, Batang Angkola District, South Tapanuli Regency. This research is a descriptive qualitative research type, and to collect the required data used data collection instruments consisting of interviews conducted directly with informants. The results showed that the Hutatonga Village had the potential to establish BMTs. This potential is that there are strengths in the establishment of BMTs in the Hutatonga village, namely the process of establishing them is easy, provides benefits, has reach to small businesses and the weakness is that they are not yet popular among the community, human resources are still weak, the systems and procedures that regulate are not standardized. Keywords: Potential, BMT, SWOT
Pengaruh Zakat Perbankan Dan Corporate Social Responsibility Terhadap Kinerja Bank Umum Syariah Gusti Anriani; Fatahuddin Aziz Siregar; Rizal Ma'ruf Amidy
Journal of Islamic Social Finance Management Vol 1, No 2 (2020): Juli-Desember
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (846.443 KB) | DOI: 10.24952/jisfim.v1i2.3582

Abstract

The percentage of funds issued by banks for zakat and Corporate Social Responsibility (CSR) is not the same every year. This can be seen from the expenditures of several banks each year in the 2013-2015 period. As with zakat and CSR, bank income is unstable every year, this is also evident from several banks that experienced an increase and decrease during the 2013-2015 period. The research objective in this study was to determine whether there is an effect of banking zakat and corporate social responsibility on the performance of Islamic commercial banks in Indonesia for the 2013-2015 period. This research is a quantitative research, the data source comes from secondary data in the form of time series data + cross-section as many as 9 samples. The data analysis technique used regression estimation method, with t test and F test. The data processing used Eviews9 computer program. The results of the research partially (t test) for the bank Zakat variable did not have a significant effect on bank performance, while the CSR variable partially had a significant effect on bank performance. Meanwhile, simultaneously the Zakat and CSR variables have a significant effect on bank performance. Keywords: Zakat, Corporate Social Responsibility, Banking Performance.
Pengaruh Persepsi terhadap Minat Memilih Baitul Maal Wat Tamwil (BMT) Insani Padangsidimpuan Fadhlan Shubuhanda; Fatahuddin Aziz Siregar; Damri Batubara
Journal of Islamic Social Finance Management Vol 1, No 1 (2020): Januari-Juni
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (810.529 KB) | DOI: 10.24952/jisfim.v1i1.3532

Abstract

AbstractEnvironmental Community V Sidangkal Subdistrict, South Padangsidimpuan Subdistrict is classified as a pluralistic society in terms of religion. This research was conducted to determine whether there is an effect of perception on the interest in choosing Baitul Maal wat Tamwil (BMT) Insani Padangsidimpuan, and to analyze the selection criteria that were considered in selecting BMT Insani Padangsidimpuan and to analyze people's attitudes. The sampling technique used in this study was saturated sampling. Saturated Sampling is a sampling technique when all members of the population are used as samples. Another term saturated sample is census, where all members of the population are sampled. The results showed that there was an effect of perception on the interest in choosing BMT Insani Padangsidimpuan, or from the results of the coefficient of determination showed that the value of R = 0.564 and R x R = R2 was 0.318 which stated that the X (Perception) variable contributed to the Y (Interest) variable by 31, 8%, meaning that the variable X (Perception) can affect the variable Y (Interests). And 68.2% of people's perceptions are influenced by other factors. Keywords: Perception, Interests, and Baitul Maal wat Tamwil (BMT).