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Journal : ADDIN

Developing Best Measurement and Reporting of Waqf Institutions: Socio-Economics and Governance Impact (Indonesia Case) Dwi Nita Aryani; Bunyamin B; Hanif Mauludin; Rosnia Masruki; Mustafa Mohd Hanefah
ADDIN Vol 15, No 1 (2021): ADDIN
Publisher : LPPM IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/addin.v15i1.10289

Abstract

This study aims to analyse the current practices of disclosure of financial and non-financial reports of waqf institutions in Indonesia; to identify the performance indicators concerning social economic and governance impact of waqf; to suggest the best reporting framework for waqf institutions in Indonesia. A qualitative method was employed to measure the content analysis of annual report. Data are collected by downloading annual reports of waqf institutions from their website. Twenty waqf boards of 201 registered waqf institutions as the sample of participants. The disclosure of performance reports were measured by counting 57 disclosure items. The results indicate that waqf boards in Indonesia do not have a guidance or list for reporting their activities; methods on how to assess waqf board performance and the impact of waqf on social-economic and governance. They did not comply with 57 disclosure items, and none of waqf board reported the impact of waqf on social-economic and less governance. The proposed guidance and measurement will give managerial implications and useful for waqf boards to make good reports, and assess the impact of waqf on social, economic, and improving its governance.
Co-Authors )Lailatus Sa’adah Agus Salim Agussalim Andriansyah Ali L Ali L Ali L Aminul amin Anang Amir Kusnanto Arniati, Tutik Darti Djuharni Didik Priyo S. Didik Priyo Sugiharto Djoko Sugiono Dwi Danesti Dwi Danesti Dwi Danesti Deccasari Dwi Danesty D. Dwi Danesty Deccasari Dwi N A Dwi N A Dwi N A Dwi Nita Aryani Dyah Aruning Puspita Edi Sudiarto Eko Sudjawoto Eko Sudjawoto Eko Sudjawoto Enggar Nursasi Evi Maria Fera Tj Fera Tj Fera Tj Hanif Mauludin Imama Z Imama Z Imama Z Imama Z Imama Zuchroh Imama Zucroh Irawan Budi Prasetyo Istutik Kadarusman . lailatus sa'adah Lailatus Sa’adah Lailatus Sa’adah Lailatus Sa’adah Lating, Noval Ali Lidia Andiani Lindananty Lindananty M. Soedarman M. Soedarman Marli - - Marli Marli Marli Marli Moh Soedarman Moh. Syadeli Muniroh Muniroh Muslichah Muslichah Mustafa Mohd Hanefah Nanang P Nanang P Nanang P Nanda Alivia Pratikasari Nunung N Nunung N U Nunung N U Nunung N U Nunung Nurastuti Utami Rina Irawati Rina Rahmawati Rina Rahmawati Rina Rahmawati Rina Rahmawati Rina Rahmawati Rosnia Masruki Salsabila, Unik Hanifah Setiawan Setiawan Setyawan Setyawan Sherly H Erawati Siti Munfaqiroh Siti Munfariqoh Siwi Dyah Ratnasari Sonhaji Sonhaji St Munfaqiroh St Munfaqiroh St Munfaqiroh Sugeng H Sugeng H Sugeng H Sugeng H Sugeng H Sugeng Hariadi Sunarto Sunarto Syerly Hesti Erawati Syerly Hesti Erawati Tachjuddin Tachjuddin Triana M Triana M Triana M Triana Murtiningtyas Triana Triana Uke Prajoga Widanarni Pudjiastuti Widanarni Pudjiastuti Widanarni Pudjiastuti Widanarni Pudjiastuti Wiyarni Wiyarni Yupono Bagyo Yuyuk Liana Zainul Arifin Zainul Arifin Zainul Arifin