The role of intellectual capital on zakat performance: insight from Indonesia

IF 6.2 2区管理学 Q1 BUSINESS Journal of Intellectual Capital Pub Date : 2024-08-15 DOI:10.1108/jic-12-2023-0280

Faris Shalahuddin Zakiy, Falikhatun Falikhatun

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Abstract

Purpose

This research aims to examine the impact of intellectual capital on zakat performance in Indonesia.

Design/methodology/approach

The sample examined in this study consists of 39 zakat management organizations, encompassing 241 observations from 2010 to 2022. Zakat performance is measured using zakat excess efficiency score to align with the characteristics of zakat management organizations. The independent variables in this study are proxied by the components of intellectual capital. Data is analyzed using a panel data estimation technique.

Findings

The empirical findings indicate that human capital efficiency and capital employed efficiency positively and significantly impact zakat performance. In contrast, structural capital efficiency does not impact zakat performance. Meanwhile, value added intellectual coefficient positively and significantly impacts zakat performance.

Practical implications

The findings in this study highlight the significance of managing intellectual capital in zakat management organizations. Furthermore, this research provides input to mandate the amil to undergo certification, develop information technology in zakat management, and enhance synergy among zakat management organizations in zakat distribution. Additionally, zakat regulators must oversee and standardize zakat management according to what is stipulated in the zakat core principles.

Originality/value

This is one of the first studies using secondary data to examine intellectual capital and zakat performance in Indonesia.

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知识资本对天课绩效的作用：印度尼西亚的启示

本研究的样本包括 39 家天课管理组织，涵盖 2010 年至 2022 年期间的 241 个观测点。天课绩效采用天课超额效率得分来衡量，以符合天课管理组织的特点。本研究中的自变量由知识资本的各个组成部分组成。实证研究结果表明，人力资本效率和资本使用效率对天课绩效有显著的正向影响。相比之下，结构资本效率对天课绩效没有影响。实践意义本研究的结果突出表明，在天课管理组织中管理知识资本具有重要意义。此外，本研究还提供了相关信息，以强制阿米尔接受认证，开发天课管理信息技术，并加强天课管理组织在天课分配中的协同作用。此外，天课监管机构必须根据天课核心原则的规定监督和规范天课管理。

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来源期刊

Journal of Intellectual Capital Multiple-

CiteScore

14.50

自引率

13.30%

发文量

期刊介绍： The Journal of Intellectual Capital is a peer-reviewed international publication dedicated to the exchange of the latest research and best practice information on all aspects of creating, identifying, managing and measuring intellectual capital in organisations. The journal publishes original research and case studies by academic, business and public sector contributors on intellectual capital strategies, approaches, frameworks, tools, techniques and technologies in order to increase the understanding of intellectual capital within the context of the modern knowledge economy. The focus of this journal is on the identification of innovative intellectual capital strategies and the application of theoretical concepts to real-world situations.