A Review of Board of Director, Shariah Supervisory Board and Zakat Distribution Performance in Malaysia

Abstract

Recently, quality board of director is needed by organization in order to ensure the board function is well direct to meet the best performance. Meanwhile in focusing of zakat institutions, the shariah supervisory board is a committee which looking for the same objective. Both of the unit is complement each other in setting the focus to meet the aims as noteable trusted body for the collection and distribution of zakat funds. This study will focus on the distribution performance based on financial and non-financial efficiency. Besides, identify the relationship between board of director and shariah supervisory board on the distribution performance of zakat institution. Next, research hypotheses are being developed based on the previous study been reviewed and the conceptual model will be proposed. Finally, conclude with the suggestion for interest future research.