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
Corresponding author:
m[dot]iqmalhisham[at]gmail[dot]com
Abstract:
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.
Keywords:
Waqf, Waqf reporting, Waqf governance, Waqf Performance, Waqf socio-economic impact.
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