Pengaruh Penerapan Prinsip Ekonomi Syariah Dan Alokasi Dana Zakat Terhadap Kinerja Keuangan Perbankan Syariah

Abstract

Islamic banking has continued to strengthen its position within Indonesia’s financial sector, creating the need to understand the factors that support its financial performance. This study investigates the role of Islamic economic principles and zakat fund allocation in shaping the financial performance of Islamic banks. A quantitative approach was employed using secondary data collected from annual reports, financial statements, and other official publications of Islamic banking institutions operating in Indonesia. The sample was determined through purposive sampling by considering the availability and completeness of the required data. Data analysis was carried out through several stages, including descriptive analysis, testing of classical assumptions, and multiple linear regression. Additional statistical procedures were applied to evaluate both individual and joint effects of the independent variables on financial performance. The findings reveal that the implementation of Islamic economic principles contributes positively to the achievement of better financial outcomes. Likewise, effective allocation and management of zakat funds are associated with improved financial performance.