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Journal : Journal of Islamic Economic Laws

The Effect of The Characteristics of the Board of Directors and Sharia Supervisory Board on The Distribution of Zakat of Islamic Banks In Indonesia Hariz, Muhammad; Baehaqi, Ahmad; Kamal, Mustafa; Kian, Behnam
Journal of Islamic Economic Laws Vol. 8 No. 02 (2025): July
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v8i02.9059

Abstract

This study aims to test the effect of the characteristics of the Board of Directors and the Sharia Supervisory Board on the distribution of Zakat to third parties by Islamic banks in Indonesia. This research uses an associative quantitative approach using panel data regression. The data is secondary from Islamic banks' annual reports in Indonesia registered with OJK for 2021-2023. The sampling method used was purposive sampling, and a sample of 11 Islamic banks with 33 annual reports. The results showed that the number of meetings of the Board of Directors and the number of meetings of the Sharia Supervisory Board did not affect the distribution of Zakat. Meanwhile, the educational background of the Board of Directors has a negative effect on the distribution of Zakat, and the educational background of the Sharia Supervisory Board has a positive effect on the distribution of Zakat. The implications of this research can theoretically be used as a reference for further research. Practically, this research can be used as a reference material for Islamic banks in Indonesia and similar countries in optimizing social performance and evaluation material, especially for distributing Zakat to third parties.
Co-Authors Abbas, Sarah Mardhiyah Abdiel Khaleil Akmal Abdullah Lawang, Karimuddin Abdullah, Afrizal Ade Trisna Afriani, Sari Agung Firmansyah Agustiningsih, Maulina Ahmad Baehaqi, Ahmad Ahmad Syakir Ahok Alpabeta, Ahok Akbar, Muhammad Ilman Aldi, Aldi Amiruddin Amri, Nurullah Analisa Anang Susanto Anggito, Yuvens Anggriawin, Mirza Angriawin, Mirza Anis Nugrahawati Apriani, Elsa F. Aris Kusumawati Arrafiqur Rahman Arrazy Elba Ridha Asep Supriatna, Asep Asmaul Husna Asnawi Abdullah Auzar Ali Azhari Azhari Bahri, Efri Syamsul Basem, Zamhir Budi Setiawan Carel, Christoper Dalimunthe, Femmy Indriany Dani Pratama Putra Darmansyah, Dedy Daulay, Ferdianto Yusuf Dede Kusmana Desnelli Desnelli Dessy Artina Dewi, Adinda Mariasti Diany Mairiza Djati, Stefano Rahadian Rama Dwi Hariyanto, Muhammad Elisa Nurnawati Elyanta, Marciella Emilda Firdaus Endri Junaidi, Endri Erika Dian Nofita, Erika Dian Erwin Nofyan, Erwin Eva Herlina Fachry Abda El Rahman Fahma Riyanti fajri maulana Fandisya Rahman Fatah, Samsul Fathoni, Abdullah Alkhosik Fatma Fauzan, Muhammad Arkan Fauzi Fauzi Febri, Suri Purnama Ferlinahayati Ferlinahayati Fidaus, Muhammad Fifyanita Ghanimata Fitra, Khairul Fitriani, Rita Hamdi Harmen Hamidah . Handayani, Putu Wuri Hanif Muchdatul Ayunda Hanifa Marisa Hardinsyah Hariani*, Poedji Loekitowati Hariz, Muhammad Harvianti, Yuniar Hary Widjajanti Haryadi - Haryadi, Hayadi Haser, Teuku Fadlon Hayuningtyas, Afwa Helmiati Helmiati Hendrizal Hendrizal Hendrokumoro Henrizal, Henrizal Hermawan, Hendrik Husein Husein Husen, Ahmad Husen, Firdaus Husin, Hasanuddin Husna, Naziratil Hutahaean, Theresia Idram, Irwansyah INDAH RAHMASARI Indrastuti, Sri Irawan, Risnadi Ismail Sulaiman Izwar, Akmal Jamaluddin, Inayah Auliannisa Jamalwi Juswardi Juswardi, Juswardi Kasmadi Kasmadi Khairul Amri Khairul Hadi Kian, Behnam Kurniasari, Dwi Laila Hanum Layla Hafni Lia Angraeni Litra Diantara Lubis, Ahmad Tarmidzi Mandasari, Resty Mannan, Muhammad Ramdan Abdul Mardhiah, Ainol Mardiyanto Mardiyanto Maya Indra Rasyid Mohammad Sholik Muhamad Muhamad Muhammad Amran Muhammad Firdaus Muhammad Safir Muhammad Yasir Muhammad Zakaria Muharni, . Mujahidin, Sulthonika Mahfudz Al Mukhtar, Masrizal Mupidah, Yulia Murniadi, Murniadi Mursyidin Mursyidin Mustaqim Mustaqim, Mustaqim Nafisa, Ayu Ngatemin, Ngatemin Nur Hafni Nur Kholis Nuraini Nuraini Patricia, Margareth Pirmansyah Pirmansyah Pramono, Rudi Dwi Pratiwi, Rianti Puteri, Nafisah Eka Putri, Librina Tria Qadar, Amri Rahmadani, Annisa Rahmasari, Nafira Putri Rais, Mursal Raiyan, Raiyan Rajina, Meli Ramadhani, Audya Rahma Ramdani, Opi Risfidian Mohadi Rismayanti Rismayanti Riyadi, Michael Angello Qadosy Riza Akhsani Setyo Prayoga Rizal M. Damanik Rohman, Ade Rosalina, Hamdah Rossy Azhar Rotiva, Feni Sabki, Sabki Saleh, Juwaini Salis, Muhammad Salni Samsul Bahri Saputra, Herdian Sari, Wenny N. Saru Reza Sassi, Komarudin Sepky Mardian Sri Maryati Sukamto, Ika Sumiyarsi Suldarajat, Suldarajat Surya, Cardy Suryani Suryani Syafrina Lamin, Syafrina Syakir, Ahmad Syukriah Syukriah, Syukriah T, Dominicus Josephus Swanto Tamba, Joel Parluhutan Tanzilal Mustaqim Tetuko Barruansyah, Rauf Titus Kristanto Tondang, Bahagia Tri Tarwiyani Triwardana, Singgih Triyanto, Abdi Uli, Desti Monika Umiyati Vardila, Vardila Wachda Yuniar Rochmah Wahyudi, Reza Wenny Novita Sari Widya, Devita Aritya Sri Yadi Oktariansyah Yasin, Wahid Yulizar Yulizar Yupit Sudianto Yusdiana, Yusdiana Zul Hazril, Muhammad zurman, zurman