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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 Ade Marisa Ade Suryanda Adhani, Reihan Lutviansyah Aditia Sutrisno, M. Triesnaldi Akmala, Muthia Alfarizi, Muhammad Rafi Anggraini, Selvi Rahma Anwar, Nurlaila Fathimah Aprilia, Rustina Aries Fachriza Arikah Putri Afriani Aryeni Aryeni Aulya, Nailul Rahmi Azainil Azainil Azizul Kholis, Azizul Azmi Harahap, Putri Aulia Azzahra, Nadia Chelsa Artamevia Daniar Setyo Rini Darwanto Darwanto Devita, Maela Rahma Dewi Agustina Dicky Nofriansyah DINAR DIPTA Diska Fatima Virgiyanti Eka Indah Nuraini Ekawati Sri Wahyuni Elda Tinari Putri Eliyanora ERLINA Erwin Setiawan, Erwin Esmawati Faidil, Muh Fariz, Sabrina Fatima Fatima Febrianto Budiman Putra Feby, Poppy Arista Febriani Fenny Etrawati Fitri Khoiriyah Sayidah Harahap Fitri Setiani, Desi fitria ningsih Hambali Hanum Isfaeni Hikmah, Ade Nurul Hookeriana, Raya Vanda Indah Purnamasari Indah Purnamasari Inggih Permana Khadijah, Nur Khairiah, Anas Tasya M. Afdal M. Triesnaldi Aditia Sutrisno Magdalena, Sintia Erika Mahastu, Puput Jianggi Manjillatul Urba Mardatillah, Zahra Mardlia, Zulfikri Achid Maswar, Rezi Mona Fronita, Mona Muhammad Haikal Muslimin, Sayyid Izzuddin Nasywa Hasna Nafisa Nesbah, Nesbah Noffani Megananda Nurhadi NURHADI Nurhafizah Nurhafizah Nurul Handini Nusaibah, Tsabitha Pasaleron, Roni Prima Aulia Pusparini, Fitria Putri, Nabillah Aisyah Rahma Susanti, Soneta Rahmayati, Septi Rakib Sibiti, Raudatul Jannah Ramadhan, Adiya Rahim Ratna Komala, Ratna Reagen, Muhamad Alvin Renata, Renata RINA M.Si WIDIANA S.Si Riris Tiani Rizki Ramadhani Rohani, Laila Sabiruddin, Sabiruddin Sagita Putri, Wina SALPRIMA YUDHA S Santri, Dwi Selviana, Devia Septriansyah, Yega Kusmi Siti Fadilla Siti Khadijah Sofyan Sjaf Sumarlin Mus Syahputri, Astri Syarifuddin, Nur Aliyah Tanjung, Riska Rahman Tessy Octavia Mukhti Tiara Ramadhani Wahira Windarsari, Wiwin Riski Yenni Kurniawati Yossi Septriani Yusfa, Mutia Shilda Zamahsary Martha Zikra, Muhammad Al