Relationship of Payment of Zakat and Profitability on Sharia Banking

The purpose of this research is to examine the effect of the allocation of zakat funds on the financial performance of Islamic banking 2010-2016. The choosing of the samples done by purposive sampling with the requirement all the companies publishing their sources and uses of funds statement of zakat, in order to obtain five banks, namely Bank Syariah Mandiri, BNI Syariah, Bank Muamalat Indonesia, BRI syariah, and Bank Mega Syariah. Testing conducted using simple linier regression.

Results of this study indicate that the zakat not significant effect on the financial performance of Islamic banking ( ROA and ROE ).