ANALISIS PENGARUH PROFITABILITAS TERHADAP PENGELUARAN ZAKAT PADA BANK UMUM SYARIAH DI INDONESIA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Irman Firmansyah[1] & Aam S. Rusydiana[2]

ABSTRACT

Tithe is duty that must be taked to follow islamic religion belongs tithe companies. Therefore that islamic bank must takes tithe so that as according to guidance alquran. This research to analyze influence of profitability to tithe expenditure in Islamic Bank in Indonesia is moderated by size company. Profitability is measured by ROA and size company is measured by total asset. This Research is empirical study at Islamic Bank in Indonesia in 4 periods of observation in 2009-2012. Method applied in this research is analytical quantitative method with empirical study approach. Data collecting technique by through secondary data that is data obtained from website, literature and the bibliography. Analyzer applied is Moderated Regression Analysis (MRA). The result shows that company size have moderated influence profitability to tithe expenditure at Islamic Bank.

Keywords:  Islamic bank, tithe expenditure, MRA

Call Paper OIIBF 2014, Oxford

Call for Papers and Contributions

Islamic Banking and Finance
Theoretical Development and Experiencing
Realities 2014
Oxford

The conference pursues the theme of culmination of theories that are meant to develop the qualitative and quantitave expansion of the Islamic finance as well as the realities faced by this sector in the financial markets.

We would like to receive original contributions that are on but not limited to the following topics.

-Principles of Islamic Law & the Banking & Finance
-Maxims of Islamic Law & the Banking & Finance
-The Problems of Developing Theories
-The Issues between Legal Theoreticians and the Financial Institutions
-Evaluation of the Developed Theories and their Critique
-The Challenges Faced by the Islamic Financial Institutions through a Lack of Synchronisation between the Shariah Compliance Committees and the Financial Administration
-Points of Success and Failure of Significant 

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SAVE SYRIA #FOR HUMANITY

IndONEsia berJAMAAH: Belajar Investasi Berjamaah

Rabu, 28 Agustus 2013 di GOR Among Rogo, Jogjakarta. Pada acara Indonesia Berjama'ah - berjama'ah mengundang keajaiban, Ustad Yusuf Mansur mendeklarasikan berdirinya Koperasi DAQU. Acara tersebut berlangsung dengan baik dan dihadiri dan disaksikan langsung oleh Bapak Gita Wirjawan (Menteri Perdagangan Indonesia ke-31) dan Aries Muftie (Ketua Umum Asosiasi BMT se-Indonesia). 

Alhamdulillah, antusiame Jama'ah sangat bagus terhadap keinginan Ustad Yusuf Mansur untuk melakukan Gerakan Indonesia Berjamaah melalui Koperasi untuk membeli kembali aset penting Negara Republik Indonesia Tercinta ini. Selesai acara di Istiqlal, Koperasi DAQU telah berhasil menerima pendaftaran anggota secara spontan telah mendapatkan 204 pendaftar dari Jema'ah yang hadir. Saat ini sedikitnya 2449 orang sudah menjadi anggota Koperasi DAQU. Terimakasih atas partisipasinya, Doakan kedepan akan semakin banyak jema'ah yang berkesempatan untuk ikutan mendfatar menjadi anggota Koperasi DAQU.