International Journal of Management, Accounting and Economics
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Volume 5, No. 9, September 2018 Pages: 693 - 714
A Case Study on Waqf Reporting Practices for Governance, Performance and Socio-Economic Impact in Malaysia
Muhammad Iqmal Hisham Kamaruddin
The aim of this study is to examine the current waqf reporting practices in selected waqf institution in Malaysia. For this, the study employs a case study method to analyze intervention of life events which is the waqf reporting practices itself. A focus group discussion method was adopted to collect data from the respondents. For reporting purposes, this study adopted a single-case study method. Findings are analyzed and discussed are been made on current waqf reporting practices under three aspects: (i) waqf governance reporting practices; (ii) waqf performance reporting practices; and (iii) waqf socio-economic impact reporting practices. Based on results, the study highlights a number of good waqf reporting practices by selected waqf institution in Malaysia. However, this study also identified several waqf reporting weaknesses that led for a room of improvement in the future. For that, recommendations to overcome such waqf reporting weaknesses on governance, performance and socio-economic impact aspects are being made based on the findings.
Waqf, Waqf reporting, Waqf governance, Waqf Performance, Waqf socio-economic impact.
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