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Waqf accountability in the Republic of Yemen: An empirical analysis

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dc.contributor.affiliationsFaculty of Economics and Muamalat
dc.contributor.affiliationsUniversiti Sains Islam Malaysia (USIM)
dc.contributor.affiliationsWoosong University
dc.contributor.affiliationsPoliteknik Negeri Padang
dc.contributor.authorAyedh A.en_US
dc.contributor.authorEchchabi A.en_US
dc.contributor.authorIhsan H.en_US
dc.date.accessioned2024-05-28T08:27:42Z
dc.date.available2024-05-28T08:27:42Z
dc.date.issued2018
dc.description.abstractThe purpose of the study is to investigate how the Yemeni Mutawallis (awqaf managers) perceive their accountability and how they discharge it. Accordingly, a survey was conducted covering 156 respondents from most of the Yemeni regions, and data analysis was based on descriptive statistics. The findings revealed that the Mutawallis are mostly perceived to be accountable to the government awqaf institutions, followed by the accountability to the waqif (donor). These perceptions were influenced by the organizational values and rules governing the waqf. Finally, the most significant mechanism used in discharging waqf accountability is the regular issuance of financial annual reports followed by the fulfilment of government auditing requirements, waqif requirements, as well as the customers' satisfaction. These findings have significant implications for the Islamic economics and waqf theory, for the practitioners as well as for the policy makers in waqf and related areas.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.21043/qijis.v6i2.4030
dc.identifier.epage180
dc.identifier.issn23551895
dc.identifier.issue2
dc.identifier.scopus2-s2.0-85062339317
dc.identifier.spage161
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85062339317&doi=10.21043%2fqijis.v6i2.4030&partnerID=40&md5=650732ee52a9c5bf0c619d836ac4ccab
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/8814
dc.identifier.volume6
dc.languageEnglish
dc.language.isoen_USen_US
dc.publisherSTAIN Kudusen_US
dc.relation.ispartofOpen Accessen_US
dc.relation.ispartofQudus International Journal of Islamic Studies
dc.sourceScopus
dc.subjectMiddle Easten_US
dc.subjectMutawallien_US
dc.subjectRepublic of Yemenen_US
dc.subjectWaqf accountabilityen_US
dc.titleWaqf accountability in the Republic of Yemen: An empirical analysisen_US
dc.title.alternativeQudus Int. J. Islam. Stud.en_US
dc.typeArticleen_US
dspace.entity.typePublication

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