Insight into the reasons for the lack of Waqf reporting
DOI:
https://doi.org/10.24191/jeeir.v6i3.05Keywords:
Waqf, Waqf reporting, Islamic councils, Governance, Conflict of interest, BureaucracyAbstract
This paper examines the attributes or factors contributing to the lack of reporting by Islamic councils. To gain feedback on how such problems can be solved, the researcher conducted interviews with experts from Islamic organisations. The findings of this paper may provide insights into how the waqf accounting is accepted by the Islamic Religious Council and the importance of the role of councils in ensuring transparency in reporting.
References
Abdul Rahim, A. R., & Goddard, A. R. (2003). Accountability verstehen: a study of accounting in state religious councils in Malaysia, discussion paper, Accounting and Finance, March 2003.
Abdul Rahim, A. R., & Goddard A. R. (1998). An interpretive inquiry of accounting practices in religious organisations in Malaysia – emergent theoretical perspectives. Financial Accountability and Management, 14, 3, 183-202.
Abdullah, M. (2007). Sistem penyampaian manafaat wakaf kepada maukuf alaih di Negeri Pulau Pinang: satu cadangan penyelidikan, in Bengkel Siswazah ISDEV III, Pusat Pengajian Pengurusan dan Pembangunan Islam, Universiti Sains Malaysia, 2007.
Abdullah, M. (2009). Pengurusan wakaf di Malaysia: Quo vadis. Kertas Kerja Bengkel Antarabangsa: Pembangunan Berteraskan Islam 2008, in Anjuran Universitas Muhammadiah Sumatera Utara Dan Pusat Kajian Pengurusan Pembangunan Islam USM di Medan Indonesia, 2009.
Ahmad, H. Z. (2007). Cabaran dalam mempertingkatkan potensi pembangunan tanah wakaf, Jurnal Pengurusan JWZH, 1, 1, 1-12.
Bakar, R. (2018). Cash waqf for education: prospects and challenges, Journal of Emerging Economies & Islamic Research, 6, 2, 1 – 4.
Beck, L., & Ajzen, I. (1991). Predicting dishonest actions using the theory of planned behavior or, Journal of Research in Personality, 25, 285-301.
Black, J. S., Stern. P. C., & Elworth, J. T. (1985). Personal and contextual influences on household energy adaptations, Journal of Applied Psychology, 70, 1, 3-21.
Chik, M. N. (2005, August 8). Peranan wakaf dalam memajukan ummah, Iktisad, 8, 19-24.
Daftardar, H. (2008). Towards effective legal regulations and enabling environment for awqaf, in International Seminar on Awqaf 2008, International Convention Centre, Johor Bahru, Johor.
Dakian, M. (2009). Sumber Wakaf, Dewan Ekonomi, Dewan Bahasa dan Pustaka, Malaysia.
Daud, D., Mohd. Noor, I.and Hussin, A.H, (2017). “Towards Better Awqaf Reporting”, Chapter in a Book Contemporary Issues on Zakat, Waqf and Islamic Philanthropy
Daud, D, Abdul Rahman, R. and Sulaiman, Z. (2011). Reporting to fulfil stakeholder attribution in Islamic councils, Business & Management Quarterly Review, 2, 1.
Daud, D. and Abdul Rahman, R. (2008). A preliminary study on non-financial items of waqf reporting: a preliminary survey of Johor academicians, in International Accounting and Business Conference 2008.
Hasan, R. and Siraj, S. (2016). Complexities of Waqf Development in Bangladesh, Journal of Emerging Economies and Islamic Research, 4, 3, 1-25.
Hopper, J. R., & Nielsen, J. M. (1991). Recycling as altruistic behavior normative and behavioral strategies to expand participation in a community recycling program Environment and behavior, 23, 2, 195-220.
Ihsan, H., and Ibrahim, S. H. (2007). Waqf accounting and possible use of SORP to develop waqf accounting standards, in 1st Waqf Conference in Singapore, 2007.
Ihsan, H., and Ibrahim, S. H. (2011). Waqf accounting and management in Indonesian waqf institutions. the cases of two waqf foundations, Humanomics, 27, 4, 252-269.
Ismail, C. Z., Muda, S., & Hanafiah, N. J. (2014). Challengers of prospects of cash waqf development in Malaysia, Journal of Basic & Applied, Scientific Research, 4, 2, 340-348.
Ismail, M. (2007). Poverty alleviation through awqaf: A human rights based approach to establish social justice, International Conference on Developing Waqf Institution for Sustainable Community Development & Poverty Eradication (Shari’ah, Legal & Regulatory Perspectives), Cape Town, South Africa, 17-19 August, 2007.
Janib, S. (2009). Potensi wakaf secara kontemporari. In Dewan Ekonomi (pp. 14-16). Kuala Lumpur: Dewan Bahasa dan Pustaka.
Johns, G. (2006). The essential impact of context on organisational behavior. Academy of Management Review, 31, 2, 386-408.
Kamaruddin, M. I. H., Masruki, R., & Hanefah, M. M. (2018). Financial and Non-Financial Disclosure Practices in Selected Awqaf Institutions. International Journal of Nusantara Islam, 6,1.
Khairi, K. F., Aziz, M. R. A., Laili, N. H., Nooh, M. N., Sabri, H., Yazis, M., (2014). Share waqf (corporate waqf) as an alternative financial instrument in improving the communities and nation welfare, Australian Journal of Basic and Applied Sciences, 8, 5, 9-14.
Mansor, N., Jamil, A. and Bahari, A., (2017). Integrated Waqf Reporting System. International Journal of Accounting, Finance and Business, 2, 6, 155-166.
Masruki, R., Hussainey, K., & Aly, D. (2018). Developing an Accountability Disclosure Index For Malaysian State Islamic Religious Councils (SIRCS): quantity and quality. Management & Accounting Review, 17,1.
Mohamed, S., Daud, D., Md. Zain, S. R., and Yaccob, C. A. (2006). Kearah pelaksanaan sistem perakaunan wakaf yang piawai, in Konvensyen Wakaf Kebangsaan, anjuran Jabatan Wakaf, Zakat dan Haji, Jabatan Perdana Menteri, Putrajaya, Malaysia 2006.
National Land Code (Act 56 of 1965) & Regulations (2008). International Law Book Services (ILBS), Syarikat Percetakan Ihsan Selangor, Malaysia.
Noordin, N. H., Haron, S. N., & Kassim, S. (2017). Developing a comprehensive performance measurement system for waqf institutions. International Journal of Social Economics, 44, 7, 921-936.
Osborne, J., Simon, S., & Collins, S. (2003). Attitudes towards science: A review of the literature and its implications. International Journal of Science Education, 25, 9, 1049-1079
Patton, Q. M. (1990). Qualitative Evaluation and Research Methods, (Second Ed), SAGE Publications Inc, New York, USA.
Rousseau, D. M., & Fried, Y. (2001). Location, location, location: Contextualizing organisational research. Journal of Organisational Behavior, 22, 1, 1-13.
Schwartz, S. H., & Howard J. A. (1984). Internalized values as motivators of altruism development and maintenance of prosocial behaviour, Critical Issues in Social Justice, 31, 229-255.
Vining, J., & Ebreo, A. (1992). Predicting recycling behavior from global and specific environmental attitudes and changes in recycling opportunities, Journal of applied social psychology, 22, 20, 1580-1607.
Yunanda, R. A. Shafii, Z. and Tareq, M. T. (2016). Accountability of Islamic based non-profit sector: the case of waqf organizations, Jurnal Ekonomi Dan Bisnis Islam, 2, 2, 105-124.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2018 Dalila Daud
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
