The Impact of the Implementation of Corporate Zakat on Corporate Financial and Social Performance
Keywords:
Performance; Finance; Corporate; Social; Zakat
Abstract
The impact of the company's zakat application on performance can be seen from several aspects, both directly and indirectly. The company's zakat issued can reduce the tax burden that must be paid, because zakat can be deducted from taxable income in several countries, including Indonesia. This study tries to outline the impact of the implementation of corporate zakat on the company's financial and social performance. The research method used is library research with a qualitative approach. The results of the study show that companies can effectively integrate these practices into their financial and CSR strategies, as well as harness the potential to increase their positive impact on society and the economy more broadly. The integration of corporate financial and social performance is an integral part of a comprehensive and sustainable business strategy. Companies that can strike a balance between the two tend to be more successful in creating long-term value, both for their internal and external stakeholders. Therefore, the integration of corporate zakat in business and CSR strategies needs to be managed properly to maximize its positive benefits while maintaining a healthy financial balance.
References
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Adisaputra, T. F., & Kurnia, F. (2021). Pengaruh Islamic Social Reporting (ISR) terhadap Kinerja Keuangan pada Bank Umum Syariah di Indonesia. YUME : Journal of Management, 4(1), 67–75.
Amin, S., Hmelo, L., Tol, H. M. V., Durham, B. P., Carlson, L., Heal, K., Morales, R., Berthiaume, C., Parker, M., Djunaedi, B., Ingalls, A., Parsek, M., Moran, M., & Armbrust, E. (2015). Interaction and signalling between a cosmopolitan phytoplankton and associated bacteria. https://doi.org/10.1038/nature14488
Creswell, J. W. (2009). Research Designe Qualtative, Quantitative, and Mixed Methode Approaches. Sage.
Fahmi, M., & Budiman, M. (2021). Pengaruh Pendistribusian Zakat Produktif terhadap Tingkat Pengurangan Kemiskinan Mustahik di Kota Banjarmasin. … Journal of Applied Accounting …, Query date: 2023-09-14 02:58:24. https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1165
Firmansyah, I., & Rusydiana, A. S. (2013). Pengaruh Profitabilitas Terhadap Pengeluaran Zakat Pada Bank Umum Syariah Di Indonesia Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Liquidity, 2(2), 110–116.
Fitria, S., Danisworo, D. S., Miftahurrohman, M., & Andriana, M. (2022). Analisis Pengaruh Kinerja Keuangan terhadap Pengeluaran Dana Zakat Perusahaan pada Bank Umum Syariah. Journal of Applied Islamic Economics and Finance, 3(1), 152–164. https://doi.org/10.35313/jaief.v3i1.3811
Fitrianto, & Haq, F. (2023). Zakat Sebagai Solusi Pemberdayaan Ekonomi Lemah. AD DIWAN, 2(02), 87–93. https://doi.org/10.51192/ad.v2i02.533
Fuad, L., & Anggelista, N. (2022). Pengaruh Pemahaman Zakat dan Lingkungan sosial terhadap Kesadaran Membayar Zakat Pada Make Up Artist di Kecamatan Tulangan, Sidoarjo. … of Zakat and Waqf Journal (MAZAWA …, Query date: 2023-09-14 02:58:24. https://jurnalfebi.uinsby.ac.id/index.php/MAZAWA/article/view/1058
Gulbrandsen, I., Plesner, U., & ... (2020). New media and strategy research: Towards a relational agency approach. International Journal of …, Query date: 2023-08-17 14:10:28. https://doi.org/10.1111/ijmr.12213
Ilmi, N., & Fatimah, S. (2020). Pengaruh Islamic Corporate Social Responsibility (Icsr) Dan Zakat Perusahaan Terhadap Kinerja Perbankan Dengan Ukuran Perusahaan Sebagai Variabel Moderating Pada Perbankan Syariah Di Indonesia (Periode 2015-2019). IBEF: Islamic Banking, Economic and Financial Journal, 1(1), 95–118.
Krisdiyanti, H. R., Rapini, T., & Farida, U. (2020). Pengaruh Kinerja Keuangan Terhadap Kemampuan Membayar Zakat Perusahaan. ASSET: Jurnal Manajemen dan Bisnis, 2(2). https://doi.org/10.24269/asset.v2i2.2387
March, J. G. (1978). Bounded Rationality, Ambiguity, and the Engineering of Choice. The Bell Journal of Economics, 9(2), 587. https://doi.org/10.2307/3003600
Marito, N., N, N., & Hardana, A. (2021). Pengaruh Zakat Perbankan dan Corporate Social Responsibility terhadap Kinerja PT. Bank Muamalat Indonesia. Journal of Islamic Social Finance Management, 2(2), 190–209. https://doi.org/10.24952/jisfim.v2i2.5014
Nurhayati, P., & Rustiningrum, D. S. (2021). Implikasi Zakat dan Islamic Social Reporting Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia. Jurnal Ilmiah Ekonomi Islam, 7(3), 1416–1424.
Rhamadhani, R. F. (2017). Pengaruh Zakat terhadap Kinerja Perusahaan (Studi Empiris pada Bank Umum Syariah di Indonesia). HUNAFA: Jurnal Studia Islamika, 13(2), 344. https://doi.org/10.24239/jsi.v13i2.443.344-361
Setiawan, I., Swandari, F., & Dewi, D. M. (2019). Pengaruh Pengungkapan Islamic Social Reporting (LSR) Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Moderating. JWM (Jurnal Wawasan Manajemen), 6(2), 168. https://doi.org/10.20527/jwm.v6i2.150
Sugiono. (2015). Metode Penelitian Kualitatif. Alfabeta.
Syurmita, S., & Fircarina, M. J. (2020). Pengaruh Zakat, Islamic Corporate Social Responsibility dan Penerapan Good Governance Bisnis Syariah terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia. Jurnal Al Azhar Indonesia Seri Ilmu Sosial, 1(2), 87. https://doi.org/10.36722/jaiss.v1i2.463
Trilaksono, I., Komalasari, A., Tubarad, C. P. T., & Yuliansyah, Y. (2021). Pengaruh Islamic Corporate Governance dan Islamic Social Reporting terhadap Kinerja Keuangan Bank Syariah di Indonesia. Bukhori: Kajian Ekonomi dan Keuangan Islam, 1(1), 11–20. https://doi.org/10.35912/bukhori.v1i1.118
Utami, R., & Yusniar, M. W. (2020). Pengungkapan Islamic Corporate Social Responsibility (ICR) Dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening). EL Muhasaba Jurnal Akuntansi, 11(2), 162–176. https://doi.org/10.18860/em.v11i2.8922
Wirastomo, H., & Ali, M. (2021). … Institusional Terhadap Kebijakan Hutang Perusahaan Ditinjau Dari Teori Keagenan (Studi Pada Perusahaan Otomotif Dan Onderdil Otomotif Yang Go Publik di Bei). JOURNAL of APPLIED BUSINESS and BANKING …, Query date: 2024-04-11 01:53:34. http://112.78.38.8/index.php/JABB/article/view/5541
Published
2023-04-22
How to Cite
Hasanudin, Hermansyah, Y., Hariadi, F., & Ardiansyah, D. (2023). The Impact of the Implementation of Corporate Zakat on Corporate Financial and Social Performance. Jurnal Ekonomi Syariah Pelita Bangsa, 8(01), 140 - 147. https://doi.org/10.37366/jespb.v8i01.1690
Section
Articles
