is important members in an organization. 
It has authority to give a guarantee that the management has engaged the
shareholders interest. In monitoring its function, board needs some directors
to inspect the management to guard it from the destructive behaviour or fraud
that might potentially happen (Germain, Galy, & Lee, 2014). Literatures have expressed that the board has the strategic
role and provide resources for organizations (Abioye et al., 2011). Then, Hilman and Daziel (1983) cited in (Jermias & Gani, 2014) that the board which has the capability to develop and
supply the resources greatly is board capital. Hence, it can influence the performance
of the management.


The board capital members are independent or outsider
directors in organization (Johnson, Schnatterly, & Hill, 2013). Meanwhile, human and social (relational) capital is the component of board capital, because each director brings different

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 and expertise to the firm (Wincent, Anokhin, &
Örtqvist, 2010). Human capital is the competence of individual to use the knowledges, skills, and capabilities
to create a given set outcome.  In the other hand, social capital is the
ability of individual to get benefit and reputation through status and network ties or other social structures (Broadbridge, 2010; Wincent et al., 2010). In Islamic term social capital is known as networking which
helps to create the linkages that motivate people to follow up the Islamic
conventions and norms. The goal of Islamic social capital is to create such a universal
brotherhood community and social economic justice (Hassan, 2014).


In the other side, the board director members are inside directors whose has the authority to protect the
interest of the company shareholder. They are
responsible to manage the company properly by reviewing and
adopting a company strategic plan, developing and implementing shareholder
policy in the company and any kind of task to protect the company from corporate fraud (Hambrick, Misangyi, & Park, 2015; Salleh & Othman, 2016). The attribute of the board director to run their task are
board size, board meeting and board duality.  The board size is the numbers of the directors who sit on the board to make board director effective. Board meeting is the frequecy of the board drector meeting to discuss about the
company isssues
and activities and the board duality is the manner to protect
the position to  make decision by the chairman and the CEO position which is being held by one person (Salleh & Othman, 2016).


Board of director is one of the atribute of good corporate
governance. According to Forum for Corporate Governance in Indonesia (FCGI)
corporate governance is “a set of rules that define the relationship
between shareholders, managers, creditors, the government, employees and other
internal and external stakeholders in respect to their rights and
responsibilities, or the system by which companies are directed and
controlled.” All stakeholders need good corporate governance. The board must
ensure the stakeholders through management act in accordance with the interest
of the stakeholder and protect the company from company fraud effectively by a commitment
of transparency.


Board director concept is
applied in Muslim philanthropy in Indonesia (call BAZNAS). BAZNAS is non-structural
governance institution that is independence and responsible to the President through
the concern Minister to perform the management of zakat. The members of BAZNAS
consist of eleven persons who are selected from the society and governance
element. The deputy of society is eight persons namely theologians (ulama),
professional or experts at the profession Islam philanthropy, and the agents of
governance are three persons from the religion ministry, the home affair ministry,
and the finance ministry. The activity of BAZNAS refers to some regulations
from governance that is to ensure that the institution works in good manner.
The institution must plan, implement, control and report all activity about the
collection, distribution, and the usefulness of zakat. To support the activity,
operational cost of BAZNAS is charged to the state budget (Anggaran Pendapatan
dan Belanja Negara [APBN]) and the portion of amil from zakat (Yudhoyono, 2014)


The zakat institution call
BAZNAS gives some positive effects namely: (1) assurance that the zakat payers
will pay their zakat regularly, (2) keep the inferiority feeling of mustahik to
muzakki who give zakat directly to them, (3) proficiency, impact, on the target
at using the property of zakat that is consistent with the priority scale, and
(4) spirit and vigour on Islam to implement the Islamic governance and Islamic
country. Besides, the achievement of zakat institution is measured by the
character and the behaviours of amil namely trustworthy, professional, and
honest. The other characters which must  own
by amil are such as independence, neutral, non- political parties and non-discriminative
to make the decision about Islam philanthropy (Yulianti & Suryandari, 2014). However, corruption, collusion, nepotism
in reform governance era has influenced the
trust of the society to the institution established by the governance including
zakat institution (Syahab, 2014)


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