Search results

This paper aims to investigate the impact of sharia governance on organizational performance in zakat management institutions in Indonesia over the period 2017–2021.

This study examined 33 zakat management organizations in Indonesia from 2017 through 2021 for 151 observations. Gross allocation ratio and growth of ZIS collection are used as organizational performance measures. The independent variables in this study are board of director size, educational background of the board of directors, sharia supervisory board size, sharia supervisory expertise, supervisory size and management size. Also, the study uses size, age and audit opinion as control variables to help measure the relationship between sharia governance and organizational performance.

This study shows that the board of directors and supervisory size positively and significantly affect organizational performance. Then, the educational background of board of directors has a negative and significant effect on organizational performance. In Model 1, sharia supervisory board size has a positive and significant effect on organizational performance, but in Model 2, sharia supervisory board size does not. Meanwhile, sharia supervisory expertise and management board size do not affect organizational performance.

The findings in this study illustrate the importance of transparency in the zakat management organization. Transparency helps minimize conflicts of interest and information asymmetry in the zakat management organization. In addition, sharia governance mechanism helps regulators and top management to make effective policies to improve and enhance organizational performance.

Sharia governance is essential for zakat management organizations to increase accountability, credibility and public trust and support the practice of zakat management organizations.

This study discusses sharia governance and organizational performance in socioreligious organizations, especially zakat management organizations, which are still rarely carried out. Thus, this study broadens the insights of sharia governance and highlights the importance of performance appraisal in zakat management organizations.

Over the past decades, there has been a rising trend in the prevalence of non-communicable diseases and their risk factors in Malaysia. Consequently, functional food is gaining interest amongst health-conscious consumers. This study aimed to evaluate the functional potential of cookie enhanced with Strobilanthes crispus (SC) and to evaluate its physicochemical and organoleptic properties.

Sensory evaluation was carried out using nine-point hedonic and line scales and the ranking test amongst consumer panels (n = 150) to evaluate control, 2, 4 and 6% SC cookies. Preferred formulation and control cookies were then subjected to chemical (moisture, protein, fat, ash, carbohydrate, calcium, sodium and potassium contents) and physical (texture profile and water activity [Aw]) analyses.

There was no significant difference (p < 0.05) in terms of overall acceptability and ranking scores between control and 2% SC cookies upon gender discrimination. Results indicated that incorporation of 2% SC into cookie caused significant enhancement (p < 0.05) of moisture, fat, ash, calcium and potassium contents but did not cause a significant effect on hardness, although loss of crispiness was observed after two weeks of storage at room temperature. This study showed that the 2% SC cookie did not diminish consumers' acceptance while increasing potassium content. Most notably, it can be declared as a source of calcium.

This original research features the incorporation of medicinal plant SC in the development of novel functional cookie and the results constitute unique findings pertaining to its nutritional contents. Remarkably, the findings of this research have contributed knowledge to existing literature as well as benefits food manufacturers in creating nutritious functional cookie to better meet the needs and expectations of consumers, healthcare providers, governmental organisations and consumer advocacy groups while maintaining health benefits without compromising consumers' acceptance.