The influence of profitability ratio on corporate zakat dispenses at sharia bank in Southeast Asia

Nada, Elliza Qudrun and Wardana, Guntur Kusuma ORCID: https://orcid.org/0000-0001-7901-1228 (2023) The influence of profitability ratio on corporate zakat dispenses at sharia bank in Southeast Asia. Jurnal Tabarru’: Islamic Banking and Finance, 6 (1). pp. 21-34. ISSN 2621-7465

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Abstract

Profitability is the main factor in the management of zakat to increase it. Corporate zakat for Islamic Banks is an obligation in every financial management. Considering that zakat is one of the pillars of Islam that must be fulfilled. This study uses a quantitative method with an explanatory research approach with the calculation of company profitability including return on assets (ROA), gross profit margin (GPM), net profit margin (NPM), operating costs, operating income (BOPO). The results of this study state that ROA has no significant effect on zakat corporate, but GPM and NPM have a significant effect on zakat corporate, while BOPO has no significant effect.

Item Type:	Journal Article
Keywords:	profitability; corporate zakat; Islamic banks; Southeast Asia
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment > 150299 Banking, Finance and Investment not elsewhere classified
Divisions:	Faculty of Economics > Department of Islamic Banking
Depositing User:	Guntur Kusuma Wardana
Date Deposited:	05 May 2023 09:01

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