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An Empirical Investigation on Waqf Governance Practices in Waqf Institutions in Malaysia

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dc.contributor.authorMuhammad Iqmal Hisham Kamaruddinen_US
dc.contributor.authorMustafa Mohd Hanefahen_US
dc.date.accessioned2024-05-29T02:25:46Z
dc.date.available2024-05-29T02:25:46Z
dc.date.issued2021
dc.descriptionVolume 19 Issue 3en_US
dc.description.abstractPurpose – This study aims to examine and compare the current waqf governance practices in waqf institutions in Malaysia. Design/methodology/approach – This paper reviews professional documents and literature to propose a new and practical waqf governance measurement. Waqf governance measurements were used to examine and compare the current waqf governance practices among waqf institutions in Malaysia. The annual reports of all waqf institutions under the State Islamic Religious Councils (SIRCs) were analysed using content analysis on the current waqf governance practices using binomial logic. Findings – Overall, the results indicate moderate waqf governance practices under three waqf governance categories, namely waqf governance policy, waqf governance board and waqf governance processes. This study also found a significant impact of corporatisation reformation of waqf institutions on waqf governance practices. Research limitations/implications – The findings indicate the need for all waqf institutions in Malaysia, especially for non-corporate waqf institutions, to enhance their waqf governance practices by disclosing all relevant information to the public. This is because the success of waqf fund management can be portrayed through the management’s transparency in waqf governance practices on how they deliver and use their resources to attain socio-economic objectives. Originality/value – To the best of the authors’ knowledge, this study is among the first studies that examined and evaluated the current waqf governance practices in several waqf institutions in Malaysia.en_US
dc.identifier.citationKamaruddin, M.I.H. and Hanefah, M.M. (2021), "An empirical investigation on waqf governance practices in waqf institutions in Malaysia", Journal of Financial Reporting and Accounting, Vol. 19 No. 3, pp. 455-473. https://doi.org/10.1108/JFRA-03-2020-0055en_US
dc.identifier.doi10.1108/JFRA-03-2020-0055
dc.identifier.epage473
dc.identifier.issn1985-2517
dc.identifier.issue3
dc.identifier.spage455
dc.identifier.urihttps://www.emerald.com/insight/content/doi/10.1108/JFRA-03-2020-0055/full/html
dc.identifier.urihttps://www.scopus.com/record/display.uri?eid=2-s2.0-85106269609&origin=resultslist&sort=plf-f&src=s&sid=9769be147c82e25f64f4197e0c63c688&sot=b&sdt=b&s=TITLE-ABS-KEY%28An+empirical+investigation+on+waqf+governance+practices+in+waqf+institutions+in+Malaysia%29&sl=180&sessionSearchId=9769be147c82e25f64f4197e0c63c688
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/10504
dc.identifier.volume19
dc.language.isoen_USen_US
dc.publisherEmerald Publishing Limiteden_US
dc.relation.ispartofJournal of Financial Reporting and Accountingen_US
dc.subjectIslamic accounting, Waqf governance, Waqf governance board, Waqf governance policy, Waqf governance processen_US
dc.titleAn Empirical Investigation on Waqf Governance Practices in Waqf Institutions in Malaysiaen_US
dc.typeArticleen_US
dspace.entity.typePublication

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