The effect of board of directors and sharia supervisory board on zakat funds at Islamic banks in indonesia

The purpose of this study was to analyze the impact corporate governance on distribution zakat funds by Islamic banks in Indonesia. focused two elements governance: characteristics board directors (BOD) and sharia supervisory (SSB). Data were extracted from annual reports Indonesia 2011 2020 analyzed using panel data regression EViews. results showed that size remuneration BOD SSB had a significant positive effect funds, while reputation no effect. This contributes literature role improving performance providing empirical evidence link between increased funds. While previous research has primarily financial performance, highlights importance context social responsibility. practical implication is wishing improve namely should consider designing large structure, also considering increasing remuneration.