The purpose of this study is to examine accounting and management practices in two Indonesian awqaf institutions. It intends to seek evidence with regard to how mutawallis discharge their accountability.
Two case studies were undertaken on two awqaf institutions in Indonesia, i.e. ABC and XYZ waqf foundations. Data were collected through various methods, i.e. interviews, document reviews and direct observations.
The findings show that ABC shows more efficient management and greater transparency and accountability than XYZ due to the presence of Islamically committed professionals in the former, despite the better accounting information system and more “academically” qualified personnel in the latter.
This study only concentrates on two Indonesian awqaf institutions.
This study is expected to contribute to the improvement of waqf administration.
The paper is the first attempt to address accounting issues in awqaf institutions, particularly in Indonesia.
Ihsan, H. and Hameed Hj. Mohamed Ibrahim, S. (2011), "WAQF accounting and management in Indonesian WAQF institutions: The cases of two WAQF foundations", Humanomics, Vol. 27 No. 4, pp. 252-269. https://doi.org/10.1108/08288661111181305
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