PENGARUH ZAKAT PERBANKAN DAN ISLAMIC CORPORATE  SOSIAL RESPONSIBILITY (ICSR) TERHADAP KINERJA PERUSAHAAN DI BANK UMUM SYARIAH

Nurul Azifah; Ismawati; Nuraeni Gani; Kamaruddin; Supriadi

Authors

Nurul Azifah
Ismawati
Nuraeni Gani
Kamaruddin
Supriadi

Keywords:

Zakah, Islamic Corporate Social Responsibility (ICSR), Performance

Abstract

The development of Islamic Commercial Banks in Indonesia requires improved performance that is not only focused on financial aspects but also on Sharia compliance and social responsibility. This study aims to analyze the effect of banking zakah and Islamic Corporate Social Responsibility (ICSR) on company performance, measured by Return on Assets (ROA). This research employs a quantitative approach using secondary data obtained from the annual financial reports and sustainability reports of Islamic banks registered with the Financial Services Authority (Otoritas Jasa Keuangan/OJK). The analysis is conducted using descriptive statistics, classical assumption tests, and multiple linear regression. The results show that banking zakah has a positive effect on company performance, while ICSR does not have a significant partial effect. However, simultaneously, zakah and ICSR influence company performance. These findings indicate that effective zakah management and enhanced ICSR disclosure can serve as strategies to improve performance and strengthen stakeholder trust.

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