ANALISIS PENGARUH PENDAPATAN NON HALAL, ZAKAT, ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, DAN DEWAN PENGAWAS SYARIAH TERHADAP REPUTASI BANK UMUM SYARIAH DI INDONESIA (Studi Pada BUS Yang Terdaftar Di OJK Periode 2016-2020)

MELA, MEILIA SARI (2022) ANALISIS PENGARUH PENDAPATAN NON HALAL, ZAKAT, ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, DAN DEWAN PENGAWAS SYARIAH TERHADAP REPUTASI BANK UMUM SYARIAH DI INDONESIA (Studi Pada BUS Yang Terdaftar Di OJK Periode 2016-2020). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Reputasi atau Citra yaitu suatu gambaran yang ada di dalam benak khalayak atau stakeholder yang mencerminkan persepsi publik terkait tindakan yang dilakukan suatu bank, baik positif ataupun negatif. Reputasi dalam penelitian ini yaitu Dana Pihak Ketiga Bank Umum Syariah. Dana Pihak Ketiga Bank Umum Syariah terus mengalami peningkatan dari tahun 2016-2020, namun masih jauh meningkat dibandingkan dengan Bank Umum Konvensional, padahal mayoritas penduduk Indonesia beragama islam. Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Non Halal, Zakat, Islamic Corporate Social Responsibility, dan Dewan Pengawas Syariah secara parsial dan silmutan pada Bank Umum Syariah. Populasi penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2016-2020. Penelitian ini merupakan jenis penelitian kuantitatif, Teknik pengambilan sampel yang digunakan yaitu purposive sampling. Jumlah Bank Umum Syariah yang menjadi sampel adalah 9 Bank Umum Syaraiah. Data yang diolah adalah data sekunder dari laporan publikasi tahunan Bank Umum Syariah di website resmi masing�masing bank . Hasil yang diperoleh dari penelitian ini yaitu menunjukkan bahwa Pendapatan Non Halal tidak berpengaruh signifikan terhadap Reputasi Bank Umum Syariah di Indonesia. Adanya pendapatan Non Halal dalam catatan laporan keuangan perusahaan menunjukan bahwa bank syariah khususnya di Indonesia belum sepenuhnya taat pada ketentuan syariah. Hasil penelitian juga menunjukan bahwa Zakat berpengaruh positif dan signifikan Terhadap Reputasi Bank Umum Syariah. Zakat di Indonesia sangat di pengaruhi oleh seberapa besar ukuran perusahaan dalam hal ini aset yang dimiliki oleh bank. Selanjutnya, Islamic Corporate Social Responsibility tidak berpengaruh terhadap Reputasi Bank Umum Syariah di Indonesia. Dan Dewan Pengawas Syariah berpengaruh terhadap Reputasi Bank Umum Syariah. Dewan Pengawas Syariah memiliki peran yang penting dalam menyusun laporan tentang tingkat kepatuhan syariah. Secara simultan Pendapatan Non Halal, Zakat, Islamic Corporate iii Social Responsibility, dan Dewan Pengawas Syariah berpengaruh signifikan terhadap Terhadap Reputasi Bank Umum Syariah. Kata Kunci : Reputasi, Pendapatan Non Halal, Zakat, Islamic Corporate Social Responsibility, dan Dewan Pengawas Syariah. iv ABSTRACT Reputation or Image is an image that is in the minds of the audience or stakeholders that reflects public perceptions regarding the actions taken by a bank, either positive or negative. The reputation in this study is the Third Party Fund of Islamic Commercial Banks. Third Party Funds for Islamic Commercial Banks continued to increase from 2016-2020, but were still much higher than conventional commercial banks, even though the majority of the Indonesian population was Muslim.This study aims to analyze the effect of Non�Halal Income, Zakat, Islamic Corporate Social Responsibility, and the Sharia Supervisory Board partially and simultaneously on Islamic Commercial Banks. The population of this study is Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the 2016-2020 period. This research is a type of quantitative research. The sampling technique used is purposive sampling. The number of Islamic Commercial Banks that became the sample was 9 Sharia Commercial Banks. The data processed is secondary data from the annual published reports of Islamic Commercial Banks on the official website of each bank. The results obtained from this study indicate that non-halal income has no significant effect on the reputation of Islamic commercial banks in Indonesia. The existence of non-halal income in the company's financial statements shows that Islamic banks, especially in Indonesia, have not fully complied with sharia provisions. The results also show that zakat has a positive and significant effect on the reputation of Islamic commercial banks. Zakat in Indonesia is strongly influenced by the size of the company, in this case the assets owned by the bank. Furthermore, Islamic Corporate Social Responsibility has no effect on the reputation of Islamic Commercial Banks in Indonesia. And the Sharia Supervisory Board has an effect on the Reputation of Islamic Commercial Banks. The Sharia Supervisory Board has an important role in compiling reports on the level of sharia compliance. Simultaneously Non-Halal Income, Zakat, Islamic Corporate Social Responsibility, and Sharia v Supervisory Board have a significant effect on the Reputation of Islamic Commercial Banks. Keywords: Reputation, Non-Halal Income, Zakat, Islamic Corporate Social Responsibility, and Sharia Supervisory Board

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