WAQF accounting and management in Indonesian WAQF institutions

Hidayatul Ihsan · Shahul Hameed Mohamed Ibrahim

100 citations0/0 files storedInternational Journal of Ethics and Systems

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Islamic Finance and Banking Studies Accounting and Financial Management Religion, Society, and Development

Abstract

Purpose The purpose of this study is to examine accounting and management practices in two Indonesian awqaf institutions. It intends to seek evidence with regard to how mutawallis discharge their accountability. Design/methodology/approach Two case studies were undertaken on two awqaf institutions in Indonesia, i.e. ABC and XYZ waqf foundations. Data were collected through various methods, i.e. interviews, document reviews and direct observations. Findings The findings show that ABC shows more efficient management and greater transparency and accountability than XYZ due to the presence of Islamically committed professionals in the former, despite the better accounting information system and more “academically” qualified personnel in the latter. Research limitations/implications This study only concentrates on two Indonesian awqaf institutions. Practical implications This study is expected to contribute to the improvement of waqf administration. Originality/value The paper is the first attempt to address accounting issues in awqaf institutions, particularly in Indonesia.

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References

1984Case Study Research: Design and Methods 1994Qualitative Data Analysis: An Expanded Sourcebook 1993Applications of case study research 2003Research Methods in Accounting 2002Waqf, perpetual charity and poverty alleviation

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