ANALISIS POTENSI ZAKAT ENTITAS PADA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DI INDONESIA

NIKMAH, SITI ROFIATUN (2019) ANALISIS POTENSI ZAKAT ENTITAS PADA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DI INDONESIA. S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know the potential of zakat in Islamic banks in Indonesia. This study uses stewardship theory, where Islamic banks maintain the trust of muzakki to manage and distribute zakat to recipients of zakat who are entitled to receive according to the mandate given. The object of research used is Sharia Commercial Banks and Sharia Business Units that are registered with the Financial Services Authority and publish annual financial reports for the 2015-2018 period. The sampling technique used is purposive sampling with the criteria of Sharia Commercial Banks and Sharia Business Units in Indonesia that present financial statements for the 2015-2018 period and generate profits for four years in a row. Obtained a number of samples of 8 Sharia Commercial Banks and 17 Sharia Business Units that qualify as samples. The method of collecting data uses the method of library research. The results of the study using the profit before tax method show that the zakat potential of Sharia Commercial Banks and Sharia Business Units is very large. The total zakat potential of Sharia Commercial Banks and Sharia Business Units in 2015-2018 reached Rp 274,256,813,254. This proves that there are still many Islamic banks in Indonesia that have not implemented zakat entities. Keywords: Sharia Commercial Bank, Sharia Business Unit, Zakat Entity, Zakat Potential Penelitian ini bertujuan untuk mengetahui potensi zakat entitas pada bank syariah di Indonesia. Penelitian ini menggunakan teori stewardship, dimana bank syariah menjaga kepercayaan dari muzakki untuk mengelola dan menyalurkan zakat kepada penerima zakat (mustahik) yang berhak menerima sesuai dengan amanah yang telah diberikan. Objek penelitian yang digunakan adalah Bank Umum Syariah dan Unit Usaha Syariah yang terdaftar di Otoritas Jasa Keuangan dan mempublikasikan laporan keuangan tahunan periode 2015-2018. Teknik sampling yang digunakan adalah purposive sampling dengan kriteria Bank Umum Syariah dan Unit Usaha Syariah di Indonesia yang menyajikan laporan keuangan periode 2015-2018 dan menghasilkan laba secara berturut-turut selama empat tahun. Diperoleh jumlah sampel sebanyak 8 Bank Umum Syariah dan 17 Unit Usaha Syariah yang memenuhi syarat sebagai sampel. Metode pengumpulan data menggunakan metode penelitian kepustakaan (Library Research). Hasil penelitian menggunakan metode laba sebelum pajak menunjukkan bahwa potensi zakat entitas Bank Umum Syariah dan Unit Usaha Syariah sangat besar. Total potensi zakat entitas Bank Umum Syariah dan Unit Usaha Syariah tahun 2015-2018 mencapai Rp 273.310.305.998. Hal ini membuktikan masih banyak bank syariah di Indonesia yang belum menerapkan zakat entitas. Kata Kunci : Bank Umum Syariah, Unit Usaha Syariah, Zakat Entitas, Potensi Zakat

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/19/477
NIM: 43215110227
Uncontrolled Keywords: Bank Umum Syariah, Unit Usaha Syariah, Zakat Entitas, Potensi Zakat
Subjects: 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam
200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam
200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.42 Fiqh of Worship/Fiqih Ibadah > 297.424 Zakat/Zakat
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.8 Interest and Discount/Bunga Bank dan Diskon
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 334 Cooperative/Koperasi, Sistem Perkoperasian
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 334 Cooperative/Koperasi, Sistem Perkoperasian > 334.2 Banking and Credit Cooperatives/Koperasi Perbankan dan Kredit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 06 Mar 2020 02:57
Last Modified: 06 Mar 2020 02:57
URI: http://repository.mercubuana.ac.id/id/eprint/51302

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