Please use this identifier to cite or link to this item:
http://studentrepo.iium.edu.my/handle/123456789/2933
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Ihsan, Hidayatul | en_US |
dc.date.accessioned | 2020-08-20T10:46:00Z | - |
dc.date.available | 2020-08-20T10:46:00Z | - |
dc.date.issued | 2014 | - |
dc.identifier.uri | http://studentrepo.iium.edu.my/jspui/handle/123456789/2933 | - |
dc.description.abstract | This study aims to address the issue of accountability in a waqf institution. Specifically, the focus of this study is to shed more light on how the Mutawalli (waqf trustee) perceives and discharges accountability in managing waqf. In so doing, an interpretive case study in one Indonesian waqf institution, that is, Dompet Dhuafa, is undertaken. The data were obtained through semi-structured interviews. Other sources of data collection techniques employed along with the interviews include observations and document reviews. Furthermore, this study uses the non-profit and non-governmental organisation’s accountability framework as the main conceptual lens. The framework consists of the mechanisms of accountability and holistic accountability. In addition to the accountability framework, the stakeholder salience theory is also used to understand how the Mutawalli shows accountability to multiple stakeholders. The findings of this study reveal that the Mutawalli’s understanding of accountability in waqf is influenced by its organisational values. It appears that the belief in dual accountability – to Allah and human beings – has strengthened the Mutawalli’s perception concerning the importance of accountability. Despite the fact that the Mutawalli realises the presence of asymmetries in stakeholder salience, the Mutawalli still manages to show accountability to all stakeholders. The Mutawalli believes that showing accountability to different groups of stakeholder requires different mechanisms of accountability. As such, this study concludes that the holistic accountability practised by Dompet Dhuafa is an integrative process. It not only encompasses fulfilling upward and downward accountabilities, but also involves the commitment to preserve its organisational values. | en_US |
dc.language.iso | en | en_US |
dc.publisher | Kuala Lumpur: International Islamic University Malaysia, 2014 | en_US |
dc.rights | Copyright International Islamic University Malaysia | |
dc.subject.lcsh | Accounting -- Indonesia | en_US |
dc.subject.lcsh | Waqf -- Indonesia | en_US |
dc.subject.lcsh | Charitable uses, trusts and foundations (Islamic law) -- Indonesia | en_US |
dc.subject.lcsh | Islam -- Indonesia -- Charities | en_US |
dc.title | Accountability practice in a waqf institution in Indonesia : the case of Dompet Dhuafa | en_US |
dc.type | Doctoral Thesis | en_US |
dc.identifier.url | https://lib.iium.edu.my/mom/services/mom/document/getFile/JRaG5KAoOmTI7uJHSw6dwthTNUhlarWC20150217151047285 | - |
dc.description.identity | t11100334642Hidayatul | en_US |
dc.description.identifier | Thesis : Accountability practice in a waqf institution in Indonesia : the case of Dompet Dhuafa /by Hidayatul Ihsan | en_US |
dc.description.kulliyah | Kulliyyah of Economics and Management Sciences | en_US |
dc.description.programme | Doctor of Philosophy in Accounting | en_US |
dc.description.degreelevel | Doctoral | en_US |
dc.description.callnumber | t HF 5616 I5 I25E 2014 | en_US |
dc.description.notes | Thesis (Ph.D.)--International Islamic University Malaysia, 2014. | en_US |
dc.description.physicaldescription | xvi, 225 leaves : ill. ; 30cm. | en_US |
item.openairetype | Doctoral Thesis | - |
item.grantfulltext | open | - |
item.fulltext | With Fulltext | - |
item.languageiso639-1 | en | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.cerifentitytype | Publications | - |
Appears in Collections: | KENMS Thesis |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
t11100334642Hidayatul_SEC_24.pdf | 24 pages file | 503.17 kB | Adobe PDF | View/Open |
t11100334642Hidayatul_SEC.pdf Restricted Access | Full text secured file | 3 MB | Adobe PDF | View/Open Request a copy |
Page view(s)
52
checked on May 19, 2021
Download(s)
22
checked on May 19, 2021
Google ScholarTM
Check
Items in this repository are protected by copyright, with all rights reserved, unless otherwise indicated. Please give due acknowledgement and credits to the original authors and IIUM where applicable. No items shall be used for commercialization purposes except with written consent from the author.