AKUNTABILITAS PADA INSTITUSI WAKAF: STUDI KASUS PADA WAKAF DAARUT TAUHIID

Ihsan, Hidayatul and Eliyanora, - and Septriani, Yossi (2016) AKUNTABILITAS PADA INSTITUSI WAKAF: STUDI KASUS PADA WAKAF DAARUT TAUHIID. National Conference of Applied Engineering, Business and Information Technology, Politeknik Negeri Padang . pp. 177-187. ISSN 2541-111x

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Abstract

There is a growing awareness in the revitalisation of waqf institution in the last few years, with Muslim communities around the world putting it as an important agenda. Along with this awareness, there is a call for greater accountability of the trustee in managing waqf. Although nobody disputes the importance of accountability, as far as waqf study is concerned, there is a lack of empirical evidence regarding how accountability operates within waqf context. Few attempts actually have been made to address accountability issue in waqf. However, most of previous studies only focused on accounting. In fact, accountability is broader than that. This study, therefore, seeks to investigate the accountability practice in waqf institution in more comprehensive manner. In so doing, an interpretive case study was conducted in one Indonesian waqf institution, i.e. Daarut Tauhiid. Data was generated through in-depth interviews, observations and document reviews. Moreover, thematic analysis was employed as analytical tool. The way trustee discharged accountability was examined within the non-profit and non-governmental organisations accountability frameworks. The framework encompasses mechanisms of accountability and holistic accountability. This study found that trustee perceived accountability more than reporting and accounting. Therefore, trustee used various mechanisms to show accountability to different group of stakeholders.

Item Type:Article
Subjects:A Religion > A Islam
C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Luar PNP > Journal, Proceeding
ID Code:677
Deposited By:Rahmat Hidayat
Deposited On:19 Oct 2017 12:28
Last Modified:25 Oct 2017 10:08

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