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A Study of Accountability Practice in Dompet Dhuafa Waqf of Indonesia دراسة للرقابة في وقف دومبيت ضعفاء في إندونيسيا

Author

Listed:
  • Hidayatul Ihsan

    (Accounting Department, Padang State Polytechnic, Indonesia)

  • Maliah Sulaiman

    (Accounting Department, International Islamic University, Malaysia)

  • Norhayati Mohammad Alwi

    (Accounting Department, International Islamic University, Malaysia)

  • Muhammad Akhyar Adnan

    (Muhammadiyah University, Yogyakarta, Indonesia)

Abstract

The aim of this study is to address the issue of accountability practice in a waqf institution. Specifically, the focus of this study is to provide insights into how accountability is perceived and discharged by the mutawallī (waqf trustee) in managing a waqf. In so doing, a case study of one Indonesian waqf institution, that is, Dompet Dhuafa is undertaken. To achieve the stated objectives of the study, the researchers used various techniques of data collection that mainly comprises: interviews, observations and reviews of documents. The findings reveal that the belief in dual accountability – to Allah and human beings – has strengthened the mutawallī’s perception concerning the importance of accountability. Moreover, in showing its accountability in managing a waqf to stakeholders, the mutawallī uses various mechanisms. In addition, the mutawallī is also liable to discerning accountability to himself/herself. Hence, this study concludes that the holistic accountability practiced by Dompet Dhuafa is an integrative process. It does not only encompass fulfilling upward and downward accountabilities, but also involves the commitment to preserve organizational values. يهدف البحث إلى دراسة الرقابة في المؤسسات الوقفية بناء على فهم وإدراك ناظر الوقف للرقابة وكيفية الالتزام بها. ويُركِّز البحث على دراسة حالة لأحد الأوقاف الإندونيسية وهي مؤسسة دومبيت ضــــعــــفــــاء . ولجمع أكبر كمية من البيانات عن هذه المؤسسة اعتمد الباحثون على المقابلات والملاحظات ومراجعة وثائق ومستندات المؤسسة. وقد أظهرت الدراسة أن الاعتقاد بالرقابة المزدوجة – الخوف من الله ومساءلة البشر – يُعزِّز فهم وإدراك نظار الأوقاف. كما أظهرت أيضاً أنّ نُظار الوقف يستخدمون طرقاً عدّة لإظهار التزامهم بالرقابة تجاه الأطراف ذات العلاقة. إضافة إلى ذلك، تَبيّن أنّ للنُظار فهم وإدراك متسق عن رقابة الذات باعتبارها جزء من إبراء الذمة حيال الجهات ذات العلاقة. وخَلُصت الدراسة إلى أنّ الرقابة التي تمارسها مؤسسة دومبيت الضعفاء هي تكاملية، وتشمل أيضاً الحفاظ على القيم التنظيمية.

Suggested Citation

  • 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.
    • Handle: RePEc:abd:kauiea:v:30:y:2017:i:2:no:2:p:13-22
    DOI: 10.4197/Islec.30-2.2
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    References listed on IDEAS

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