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Title: | An exploratory study of waqf accounting and management in Indonesian waqf institutions : the cases of Dompet Dhuafa and Universitas Islam Indonesia (UII) Waqf Foundations | Authors: | Ihsan, Hidayatul | Subject: | Accounting -- Indonesia Waqf -- Indonesia Charitable uses, trusts and foundations (Islamic law) -- Indonesia Islam -- Indonesia -- Charities |
Year: | 2007 | Publisher: | Gombak : International Islamic University Malaysia, 2007 | Abstract in English: | Waqf accounting is important as accounting is a means to discharge accountability of mutawalli to many parties such as wāqif, waqf board, government and the ummah. Besides this, accounting is one of the important elements for the betterment of waqf management since it will enable mutawallis to measure their performance in managing waqf. This study examines accounting and management practices in two Indonesian waqf institutions. It intends to seek evidence with regard to how mutawallis discharge their accountability. Evidences are gathered through case study on two waqf institutions in Indonesia i.e. Dompet Dhuafa and Badan Wakaf Universitas Islam Indonesia (UII Waqf Foundation). Dompet Dhuafa represents the new waqf management which is administering cash waqf, while UII Waqf Foundation is an old waqf institution which provides higher education through waqf assets in Indonesia. Data were collected through various methods i.e. interviews, document reviews and direct observations. Furthermore, a cross-case analysis is used to analyze data which gives a view of management and accounting practices in the two waqf institutions. The findings show that there is different level of achievement in waqf management between Dompet Dhuafa and UII Waqf Foundation. Furthermore, the two waqf institutions vary with regard to their transparency and accountability in managing waqf assets. This paper concludes with a proposal for the improvement of accounting and management practices of waqf. | Degree Level: | Master | Call Number: | t HF5616I5I25E 2007 | Kullliyah: | Kulliyyah of Economics and Management Sciences | Programme: | Master of Science (Accounting) | URI: | http://studentrepo.iium.edu.my/jspui/handle/123456789/2967 | URL: | https://lib.iium.edu.my/mom/services/mom/document/getFile/QmtjUBqzj4RJGEp0rnqnBc2I2CsgVUsz20080515082743125 |
Appears in Collections: | KENMS Thesis |
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t00011012639HIDAYATULIHSANHF5616I5I25E2007_SEC_24.pdf | 24 pages file | 335.09 kB | Adobe PDF | View/Open |
t00011012639HIDAYATULIHSANHF5616I5I25E2007_SEC.pdf Restricted Access | Full text secured file | 827.32 kB | Adobe PDF | View/Open Request a copy |
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