The Effect of Return On Assets (ROA) on The Expenditure of Zakat Funds in Islamic Banks in Indonesia

Abstract

This study aims to determine the effect of return on assets on the expenditure of
zakat funds in Islamic banks in Indonesia. To find out the results of the research, the
researchers used a quantitative approach with this type of research using
quantitative descriptive methods. Quantitative descriptive research is a research that
provides an overview of the effect of return on assets on the expenditure of zakat
funds in Islamic banks in Indonesia. The results of his research indicate that Return
on Assets has a significant effect on the expenditure of zakat funds. The ROA
variable has a significant effect on the expenditure of zakat funds in Islamic banks.
This result is in accordance with the probability value which shows (0.05 > 0.0000).
This means that the greater the ROA value obtained, the greater the expenditure of
zakat funds on Islamic banks, because the potential for a greater ROA will have an
impact on increasing zakat funds.