Open AccessPengaruh Net Profit Margin Dan Rasio Biaya Operasional Pendapatan Operasional Terhadap Kemampuan Zakat
Author(s) -
Fitri Purnama Sari Sitompul,
Fatahuddin Aziz Siregar,
Ja’far Nasution
Publication year - 2021
Publication title -
journal of islamic social finance management
Language(s) - English
Resource type - Journals
ISSN - 2777-0753
DOI - 10.24952/jisfim.v1i2.3580
Subject(s) - earnings before interest and taxes , profit margin , net profit , profit (economics) , net income , operating expense , net interest margin , operations management , business , mathematics , statistics , economics , finance , microeconomics , capital adequacy ratio
Zakah is one of the social activities carried out by PT. Bank Syariah Mandiri and those who are required to be paid when they reach the nisab. The calculation of zakah funds issued is 2.5% of profit before tax. To find out the ability of a bank to generate relative profits using Net Profit Margin (NPM) and the ratio of Operating Costs to Operating Income based on data obtained from PT. Bank Syariah Mandiri. This research was conducted to determine whether NPM and BOPO affect the zakat ability of PT. Bank Syariah Mandiri both partially and simultaneously. This research is a quantitative study with secondary data with data analysis techniques using multiple linear regression methods. The results of the research partially (t test) state that, NPM has no effect on Zakah. Meanwhile, BOPO has an effect on zakah. NPM and BOPO together have an influence on zakah. Keywords: Net Profit Margin (NPM), and the ratio of Operating Costs to Operational Income (BOPO) Against Zakah.