Electronic Theses and Dissertation

Abstrak penelitian ini bertujuan untuk menguji pengaruh tata kelola syariah terhadap kinerja pengelolaan zakat pada lembaga amil zakat di indonesia. tata kelola syariah diproksikan dengan tiga variabel utama, yaitu ukuran dewan direksi, ukuran dewan pengawas syariah, dan keahlian dewan pengawas syariah. penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda. data penelitian berupa laporan keuangan dan laporan tahunan lembaga amil zakat yang terdaftar di kementerian agama ri periode 2018-2022 dengan total 23 lembaga yang terpilih melalui purposive sampling. hasil penelitian menunjukkan bahwa dewan direksi dan dewan pengawas syariah tidak memiliki pengaruh signifikan terhadap kinerja pengelolaan zakat. namun keahlian dewan pengawas syariah berpengaruh signifikan. hal ini mengidentifikasi bahwa aspek keahlian dps perlu mendapatkan perhatian lebih untuk meningkatkan kinerja pengelolaan zakat. kata kunci: tata kelola syariah, kinerja pengelolaan zakat, lembaga amil zakat, ukuran dewan direksi, ukuran dewan pengawas syariah, dan keahlian dewan pengawas syariah.

ABSTRACT This study aims to examine the effect of sharia governance on the performance of zakat management in amil zakat institutions in Indonesia. Sharia governance is proxied by three main variables, namely Board Size, Sharia Supervisory Board Size, and Sharia Supervisory Board Expertise. The research uses a quantitative approach with multiple linear regression methods. The research data is in the form of financial reports and annual reports of amil zakat institutions registered with the Ministry of Religious Affairs of the Republic of Indonesia for the period 2018-2022 with a total of 23 institutions selected through purposive sampling. The results showed that the board of directors and the sharia supervisory board did not have a significant influence on the performance of zakat management. However, the expertise of the sharia supervisory board has a significant effect. This identifies that the DPS expertise aspect needs more attention to improve the performance of zakat management. Keywords: Sharia Governance, Zakat Management Performance, Amil Zakat Institution, Board of Directors Size, Sharia Supervisory Board Size, and Sharia Supervisory Board Expertise.