PENGARUH DANA ZAKAT DAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERBANKAN SYARI’AH (PADA BANK DEVISA SYARIAH BERDASARKAN ISR INDEX)

Abstract - This study discusses banking that is engaged in services, therefore public trust very important for smooth business, Islamic needs to be supported by good bank performance because if financial this proxied ROA and ROE which are reported good, it will add information potential investors so invest their funds. The purpose of was determine the effect zakat funds Corporate Social Responsibility on foreign exchange banks. uses Foreign Exchange Banks as research sample. data used annual report Bank period 2011-2018 obtained from official website each bank. sample 32 statements. sampling technique a saturated technique, namely determination when all members population samples. hypothesis test carried out T using spss v 20. results showed were normally distributed. coefficient statistically independent variables ICSR able explain dependent variable 8.60% while remaining 91.40% explained other not included 9.30% 90.70% study. t-test have no Banks.
 Keywords: Zakat Funds; (ICSR); Return On Assets (ROA); Equity (ROE)