Publication:
Financial And Non-Financial Disclosure Practices In Selected Awqaf Institutions

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dc.contributor.authorMuhammad Iqmal Hisham Kamaruddinen_US
dc.contributor.authorRosnia Masrukien_US
dc.contributor.authorMustafa Mohd Hanefahen_US
dc.date.accessioned2024-05-28T04:23:45Z
dc.date.available2024-05-28T04:23:45Z
dc.date.issued2018
dc.description.abstractIt is undeniable fact that waqf becomes as one of tools used in order to alleviate inequality among people especially Muslim community. Basically, waqf fund is raised from the public and managed by mutawalli under waqf institution. As the intermediate party between waqif and beneficiaries, waqf institution is accountable for the management of waqf funds and need to disclose sufficient information pertaining to waqf fund itself. Good disclosure practices by waqf institution should cover both financial and non-financial information for all related waqf activities, programs and projects conducted. This includes such as corporate information, strategic information, financial performance information, financial statement information and non-financial performance information. To examine such disclosure practices, intensive content analysis was employed on waqf reporting information which is waqf annual report from three selected awqaf institutions namely, Perbadanan Wakaf Selangor (PWS), Pusat Wakaf MAIWP Sdn Bhd (PWM) and Majlis Ugama Islam Singapura (MUIS). The results revealed that financial statement information was the highest disclosure practice by selected awqaf institutions when it scores 100% (385 out of 385 items), followed closely by strategic information 68.9% (62 out of 90 items), financial performance information 66.7% (80 out of 120 items), corporate information 61.7% (74 out of 120 items) and finally by non-financial performance information 37.5% (45 out of 120 items). Besides, several interesting and advanced disclosure practice by MUIS also highlighted and discussed as a benchmark for other awqaf institutions to disclose their waqf activities, programs and projects in the future.en_US
dc.identifier.citationInternational Jo urnal of Nusantara Islam, Vol.06 No.0 1 – 2018 ; ( 2 0 - 1 4 4 ) DOI: https://dx.doi.org/ 10.15575/ijni.v6i1 . 1929en_US
dc.identifier.doi10.15575/ijni.v6i1.1929
dc.identifier.epage73
dc.identifier.issn2355-651X
dc.identifier.issue1
dc.identifier.other824-26
dc.identifier.spage52
dc.identifier.urihttps://journal.uinsgd.ac.id/index.php/ijni/article/view/1929
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/5509
dc.identifier.volume6
dc.language.isoenen_US
dc.publisherUniversitas Islam Negeri Sunan Gunung Djati Bandungen_US
dc.relation.ispartofInternational Journal of Nusantara Islamen_US
dc.subjectwaqf disclosure;en_US
dc.subjectfinancial disclosure;en_US
dc.subjectnon-financial disclosure;en_US
dc.subjectIslamic social accountingen_US
dc.titleFinancial And Non-Financial Disclosure Practices In Selected Awqaf Institutionsen_US
dc.typeArticleen_US
dspace.entity.typePublication

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