A study of accountability practice in Dompet Dhuafa Waqf of Indonesia

Ihsan, Hidayatul and Sulaiman, Maliah and Mohd Alwi, Norhayati and Adnan, Muhammad Akhya (2017) A study of accountability practice in Dompet Dhuafa Waqf of Indonesia. Journal of King Abdulaziz University, Islamic Economics, 30 (2). pp. 13-32. ISSN 7383-1018 E-ISSN 1658-4244

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Abstract

The aim of this study is to address the issue of accountability practice in a waqf institution. Specifically, the focus of this study is to provide insights into how accountability is perceived and discharged by the mutawallī (waqf trustee) in managing a waqf. In so doing, a case study of one Indonesian waqf institution, that is, Dompet Dhuafa is undertaken. To achieve the stated objectives of the study, the researchers used various techniques of data collection that mainly comprises: interviews, observations and reviews of documents. The findings reveal that the belief in dual accountability – to Allah and human beings – has strengthened the mutawallī’s perception concerning the importance of accountability. Moreover, in showing its accountability in managing a waqf to stakeholders, the mutawallī uses various mechanisms. In addition, the mutawallī is also liable to discerning accountability to himself/herself. Hence, this study concludes that the holistic accountability practiced by Dompet Dhuafa is an integrative process. It does not only encompass fulfilling upward and downward accountabilities, but also involves the commitment to preserve organizational values.

Item Type:	Article (Journal)
Additional Information:	7709/57415
Uncontrolled Keywords:	waqf, accountability, upward accountability, downward accountability, accountability mechanisms, holistic accountability.
Subjects:	H Social Sciences > HG Finance > HG4301 Trust services
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	PROF MALIAH SULAIMAN
Date Deposited:	06 Jul 2017 10:51
Last Modified:	12 Mar 2018 08:46
URI:	http://irep.iium.edu.my/id/eprint/57415

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