p-Index From 2021 - 2026
4.338
P-Index
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : jam

Memotret Akuntabilitas Wakaf Aulad Di Minangkabau : Studi Kasus Praktik Wakaf Aulad Di Kabupaten Agam Sumatera Barat Annisa Ramadhani; Eliyanora; Yossi Septriani
Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i2.92

Abstract

Waqf is one of the economic mechanisms of Islam that has the potential to increase economic strength and welfare of the people. Waqf for the welfare of the family and closest family (waqf aulad) is highly recommended in Islam. Asset ability of aulad waqf to be potentially productive cannot be separated from the hands of a nadzir as a waqf manager. To realize optimal management of waqf aulad, management is needed based on the principle of accountability. This study aims to see how accountability of Nadzir as a manager of waqf aulad in Minangkabau. Then, Nadzir's accountability seen from the accountability mechanism summarized by Roberts (1996) is a sense of self accountability, representative accountability, individual management and accounting for independence. The author observes the form of waqf aulad accountability by using a qualitative research case study approach in Lubuk Basung sub-district, Agam Regency, West Sumatra. The author analyzes the findings using inductive data analysis and checks the validity of the data using data triangulation techniques. Judging from the accountability mechanism summarized by Roberts, the sense of self accountability, representative accountability, individual management is good. Judging from the accountability mechanism summarized by Roberts, the sense of self accountability, representative accountability, individual management is good. The weakness of Nadzir is the implementation of accounting for independence.
Co-Authors Abdul Ghofur Abidin, Syahrul Abizar Abizar Achmad Saiq Ade Marisa Ade Suryanda Adelia Putri Widyani Adhani, Reihan Lutviansyah Aditia Sutrisno, M. Triesnaldi Akmala, Muthia Alfarizi, Muhammad Rafi Anisya Maulida Zulfa Aprilia, Rustina Aries Fachriza Arif Rohman Hakim Arikah Putri Afriani Aryeni Aryeni Aulya, Nailul Rahmi Azainil Azainil Azizul Kholis, Azizul Azmi Harahap, Putri Aulia Azzahra, Nadia Chelsa Artamevia Daniar Setyo Rini Desy Larasati Dewi Agustina Dicky Nofriansyah DINAR DIPTA Diska Fatima Virgiyanti Dito Aditia Darma Nasution Eka Indah Nuraini Ekawati Sri Wahyuni Elda Tinari Putri Eliyanora Eliyanora Erli Khaizatun Az-Zahra ERLINA Erwin Setiawan, Erwin Esmawati Fariz, Sabrina Farza Attaya Ma`arij Fatima Fatima Fatima Febrianto Budiman Putra Feby, Poppy Arista Febriani Fenny Etrawati Fitri Ayu Kusumawati Fitri Khoiriyah Sayidah Harahap fitria ningsih Hambali Hanum Isfaeni Hikmah, Ade Nurul Iin Sri Ayu Sihotang ika agustina Indah Purnamasari Indah Purnamasari Inggih Permana Irawan Jessica Dwi Yolanda Pandiangan Khairiah, Anas Tasya M. Afdal M. Triesnaldi Aditia Sutrisno Magdalena, Sintia Erika Mahastu, Puput Jianggi Manjillatul Urba Mardlia, Zulfikri Achid Mohammad Faruq Fathurrahman Mona Fronita, Mona Muhammad Haikal Muslimin, Sayyid Izzuddin Nafi`ah Khumairatun Az-Zahra Najwa Rahmadini Nasywa Hasna Nafisa Nesbah, Nesbah Noffani Megananda Nor Asiyah Nova Oktaviana Novita Dwi Setyaningrum NURHADI Nurhafizah Nurhafizah Nurul Handini Nusaibah, Tsabitha Prima Aulia Pusparini, Fitria Putri, Nabillah Aisyah Rahmadini, Najwa Rahmayati, Septi Ratna Komala, Ratna Reagen, Muhamad Alvin Renata Renata, Renata Rika Kusmawati Rike SeptiAnanta RINA M.Si WIDIANA S.Si Riris Tiani Rizki Ramadhani Rizki, Dinar Rohani, Laila SALPRIMA YUDHA S Santri, Dwi Selviana, Devia septiani Sherly Kristina Murti Sihotang, Iin Sri Ayu Siti Fadilla Siti Khadijah Sofyan Sjaf Sumarlin Mus Syahputri, Astri Tanjung, Riska Rahman Tessy Octavia Mukhti Tiara Ramadhani Umi Faridah Vila Saputri Wahira Yossi Septriani Yunita Dwi Kusuma Wardani Zamahsary Martha Zikra, Muhammad Al