Variabel Determinant of Financing Risk, Financing Performance and Zakat in Islamic Banks Indonesia
Riska Uswatun Khasanah
Department of Accounting, Faculty of Economics and Business, University of Jember, P.O.Box 159-68121, Jember, Indonesia.
Ahmad Roziq *
Department of Accounting, Faculty of Economics and Business, University of Jember, P.O.Box 159-68121, Jember, Indonesia.
Agung Budi Sulistiyo
Department of Accounting, Faculty of Economics and Business, University of Jember, P.O.Box 159-68121, Jember, Indonesia.
*Author to whom correspondence should be addressed.
Abstract
This study aims to find out, test, and prove the influence of sharia financing on financing risk, financing performance, and zakat of Islamic Banks in Indonesia. This research uses a form of quantitative research with a type of exoplanet research. The sample of this study was 12 Islamic Banks in the period 2015-2019. The results of this study found scheme financing influence the risk of financing. Buying and selling financing affects the performance of financing, but not profit-share financing and ijarah financing obtained insignificant to the performance of financing. Buying and selling financing is not significant to zakat, while revenue-share financing and ijarah financing are significant to zakat. Financing risk significant to financing performance. Financing performance significant towards zakat. The findings of this study show that management should be able to manage to buy and selling financing, yield share financing, and ijarah financing to minimize financing risk. Management's ability to manage and minimize financing risks can improve financing performance so that increased financing performance will also increase the company's zakat. Management's ability to manage and minimize financing risks can improve financing performance so that increased financing performance will also increase the company's zakat.
Keywords: Sharia financing, financing risk, financing performance, zakat.