ZAKAT SEBAGAI ASPEK TABARU DAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN: SEBUAH AGENDA PENELITAIN

Abstract

Zakat is the 3
rd

Islam principle from 5 of them after shalat, zakat is the
important maaliyahijtima’iyyah worship whether if we look from the Islam
knowledge or from the social aspect for the society welfare. Zakat can be
described as a blessing, growth and development. Beside it is compulsory for
individual, it is also compulsory for the company. For company, zakat is the
tabaru (social) aspect which can help the parties that need help and it also can
increase the development of the company itself. Company zakat are counted based
on the general requirements or based on accountancy principle in PSAK No. 109
about the accountancy of zakat and infaq/sedekah which is legalized on May 2008
by DSAK and IAI where the company’s zakat will be counted 2,5% from the profit
after tax. The expression of Corporate Social Responsibility) in Indonesia is one
of issues which is up to date to be discussed, whether for the conventional or
Islamic company. In Islamic company (Syariah Bank) the expression of CSR is
measured by using different index with the expression of conventional company
index. The expression of CSR in syariah bank is not using CSDI (Corporate Social
Disclosure Index) anymore, but by using ISR (Islamic Social Reporting) index
which consist of 6 indicators, they are infestation and finance, organization
management, product and service, human resource, social and environment. The
development of the company as the dependent variable in this research was
combined with three rentabilitasratios; they are Return On Asset (ROA), Return
On Investment (ROI), and Return On Equity (ROE) variable.