The Role of the Sharia Supervisory Board at the Zakat Management Organization
Elis Mediawati1, Tettet Fitrijanti2, Winwin Yadiati3, Harry Suharman4, Moh. Rusnoto Susanto5, Kumita Ary Fhuspha6
1Elis Mediawati, Department of Accounting, Universitas Pendidikan Indonesia, Bandung, Indonesia.
2Tettet Fitrijanti, Department of Accounting, Universitas Padjadjaran, Bandung, Indonesia.
3Winwin Yadiati, Department of Accounting, Universitas Padjadjaran, Bandung, Indonesia.
4Harry Suharman, Department of Accounting, Universitas Padjadjaran, Bandung, Indonesia.
5Moh. Rusnoto Susanto, Program Studi Pendidikan Seni Rupa, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia.
6Kumita Ary Fhuspha, Department of Accounting, Univesitas Pendidikan Indonesia, Bandung, Indonesia.
Manuscript received on 16 June 2019 | Revised Manuscript received on 11 July 2019 | Manuscript Published on 17 July 2019 | PP: 684-687 | Volume-8 Issue-1C2 May 2019 | Retrieval Number: A11140581C219/2019©BEIESP
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: This research aims to clarify the role of sharia supervisory board (SSB) on zakat management organization (ZMO). The method which is used in this study is a survey method, and the data is collected from a sample tha thas been determined. It is obtained by using a specific tool of data collection, the questionnaires. The unit of analysis in this study is the ZMO in Bandung. The respondents in this study are director, member of the sharia supervisory board as well as Zakah collection and utilization. The results showed that the implementation of the SSB role with respect to oversight of new products and surveillance activities of the ZMO has been going pretty well.
Keywords: Zakat, Sharia Supervisory Board, Zakat Management Organization.
Scope of the Article: e-governance, e-Commerce, e-business, e-Learning