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Accountability Mechanisms for Awqāf Institutions: Lessons Learnt from the History آليات المسائلة لمؤسسات الأوقاف: دروس مستفادة من التاريخ

Author

Listed:
  • Hidayatul Ihsan

    (Padang State Polytechnic, Indonesia)

  • Eliyanora

    (Padang State Polytechnic, Indonesia)

  • Yossi Septriani

    (Padang State Polytechnic, Indonesia)

Abstract

The last few years have witnessed the revitalisation of waqf institutions around the world. There is a growing awareness concerning the need for waqf revival in order to create a better society. The Muslim communities have realized that waqf possesses the potential to be an effective system for poverty eradication. Along with the revival of this historic institution, there is a call for greater accountability of the trustee in managing waqf. Despite the unprecedented call for accountability of waqf institutions, studies regarding waqf accountability are limited. Few attempts actually have been made to address accountability issue in waqf. However, most of the previous studies only focused on accounting. In fact, accountability is broader than that. This paper, therefore, aims to seek evidence as to how accountability in awqāf should be practised. In so doing, this paper explores and reviews the existing studies on waqf, particularly how accountability had been practised in the history of waqf. شهدت السنوات القليلة الماضية إعادة تنشيط للمؤسسات الوقفية في جميع أنحاء العالم. هناك وعي متزايد فيما يتعلق بضرورة إحياء الوقف لإيجاد مجتمع أفضل. فقد أدركت المجتمعات الإسلامية أن الوقف يمتلك القدرة على أن يكون نظاماً فعالاً للقضاء على الفقر، ومع إحياء هذا الصرح التاريخي العريق، فهناك دعوات تطالب بقدر أكبر من المسائلة لمؤسسات هذا القطاع . وعلى الرغم من أن دعوات المسائلة للمؤسسات الوقفية غير مسبوقة، فإن الدراسات حول هذه المسألة لا تزال محدودة. لقد بُذلت محاولات قليلة لمعالجة قضية المسائلة في الوقف، غير أن معظم الدراسات السابقة ركزت على جانب المحاسبة فقط؛ والواقع أن مفهوم المسائلة هو أوسع من ذلك. وبالتالي فإن هذه الورقة تهدف إلى البحث عن أدلة فيما يتعلق بكيفية ممارسة المسائلة في الأوقاف. ولتحقيق ذلك، فإن الورقة تستكشف وتراجع الدراسات السابقة حول الوقف، مركزة على كيفية ممارسة المسائلة في تاريخ الوقف.

Suggested Citation

  • Hidayatul Ihsan & Eliyanora & Yossi Septriani, 2016. "Accountability Mechanisms for Awqāf Institutions: Lessons Learnt from the History آليات المسائلة لمؤسسات الأوقاف: دروس مستفادة من التاريخ," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 29(1), pages 41-54, January.
    • Handle: RePEc:abd:kauiea:v:29:y:2016:i:1:no:3:p:41-54
    DOI: 10.4197/Islec.29-1.3
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    References listed on IDEAS

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    2. Hidayatul Ihsan & Maliah Sulaiman & Norhayati Mohammad Alwi & Muhammad Akhyar Adnan, 2017. "A Study of Accountability Practice in Dompet Dhuafa Waqf of Indonesia دراسة للرقابة في وقف دومبيت ضعفاء في إندونيسيا," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 30(2), pages 13-22, July.

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