Please use this identifier to cite or link to this item:
http://studentrepo.iium.edu.my/handle/123456789/3378
Title: | Performance of waqf institutions in Malaysia | Authors: | Zakari, Muntaka Alhaji | Subject: | Parenting--Thailand Parent and teenager -- Thailand Parenting -- Religious aspects --Islam |
Year: | 2013 | Publisher: | Kuala Lumpur : Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia,2013 | Abstract in English: | As charity organisations founded on solid Islamic religious values to meet specific religious, social, political and economic objectives, it is necessary to ensure that waqf institutions monitor their own performance and achieve their objectives effectively, efficiently and in the most economic manner. However, allegations of mismanagement have long been the concern of researchers because of the severe deterioration of waqf fortunes. Although this has been widely acknowledged, limited studies have investigated how waqf institutions assess their performance and the extent of their efficiency and effectiveness. This research examined the performance of waqf institutions in Malaysia using content and ratio analysis of the 2008 audited financial statements of the waqf institutions. Administrative ratio, returns on investment, rental efficiency ratio and revenue expense ratio were used to measure efficiency. Equity balances, administrative costs, revenue concentration index were applied for effectiveness performance evaluation. The findings indicate that, on average, the institutions were inefficient but satisfactorily effective in administering and managing waqf properties. Although this is the first humble attempt, it should contribute to the performance measurement literature, provide a reference for researchers and students, and guide policy makers concerning the formulation of policies for the revitalisation of waqfs. | Degree Level: | Master | Call Number: | t HQ 755.83 P148I 2011 | Kullliyah: | Kulliyyah of Economics and Management Sciences | Programme: | Master of Science in Accounting | URI: | http://studentrepo.iium.edu.my/jspui/handle/123456789/3378 | URL: | https://lib.iium.edu.my/mom/services/mom/document/getFile/NebJeo8FUI0rxsJkYkvX2fBwA38qsXgO20160405121036718 |
Appears in Collections: | KENMS Thesis |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
t00011295571MuntakaAlhajiZakari_SEC_24.pdf | 24 pages file | 593.93 kB | Adobe PDF | View/Open |
t00011295571MuntakaAlhajiZakari_SEC.pdf Restricted Access | Full text secured file | 1.22 MB | Adobe PDF | View/Open Request a copy |
Page view(s)
34
checked on May 17, 2021
Download(s)
40
checked on May 17, 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.