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All Journal E-Jurnal Medika Udayana Jurnal Pelita Pendidikan JAM JURNAL DERIVAT: JURNAL MATEMATIKA DAN PENDIDIKAN MATEMATIKA The Journal of Pure and Applied Chemistry Research English Teaching Journal : A Journal of English Literature, Language, and Education Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal SOLMA Pendas : Jurnah Ilmiah Pendidikan Dasar Martabe : Jurnal Pengabdian Kepada Masyarakat Jaladri : Jurnal Ilmiah Program Studi Bahasa Sunda Building of Informatics, Technology and Science Bioscientist : Jurnal Ilmiah Biologi Nusantara Hasana Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Warisan: Journal of History and Cultural Heritage Jurnal Pendidikan dan Pembelajaran Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) SIGn Journal of Social Science JURNAL PENELITIAN BIDANG PENDIDIKAN MASALIQ: Jurnal Pendidikan dan Sains Cendekia: Jurnal Ilmu Sosial, Bahasa dan Pendidikan UNP Journal of Statistics and Data Science Wicara Journal of Contemporary Islamic Primary Education JURNAL MULTIDISIPLIN ILMU AKADEMIK jurnal Ilmu Sosial International Journal of Economics, Management and Accounting BIO-SAINS | Jurnal Ilmiah Biologi Permata : Jurnal Pendidikan Agama Islam Jurnal Praba: Jurnal Rumpun Kesehatan Umum FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Program Studi Bahasa Sunda Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Annisa Ramadhani
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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 Agus Salim Akmala, Muthia Alfarizi, Muhammad Rafi ANASTASYA SHINTA YULIANA Aprilia, Rustina Aries Fachriza Arikah Putri Afriani Aryeni Aryeni Aulya, Nailul Rahmi Azainil Azainil Azis, Emmi Azizul Kholis, Azizul Azmi Harahap, Putri Aulia Azzahra, Nadia Bobi Handoko Chelsa Artamevia Daniar Setyo Rini Darmawati Dewi Agustina Dicky Nofriansyah DINAR DIPTA Diska Fatima Virgiyanti Dito Aditia Darma Nasution Eka Indah Nuraini Ekawati Sri Wahyuni Elda Tinari Putri Eliyanora Eliyanora ERLINA Erwin Setiawan, Erwin Esmawati Fariz, Sabrina Fatima Fatima Fatima Febrianto Budiman Putra Feby, Poppy Arista Febriani Fenny Etrawati 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 Mona Fronita, Mona Muhammad Haikal Muslimin, Sayyid Izzuddin Najwa Rahmadini Nasywa Hasna Nafisa Nesbah, Nesbah Noffani Megananda Nor Asiyah Nurfakina 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 RINA M.Si WIDIANA S.Si Riris Tiani Risna Rizki Ramadhani Rizki, Dinar Rohani, Laila Sahiruddin SALPRIMA YUDHA S Santri, Dwi Selviana, Devia Sihotang, Iin Sri Ayu Siti Fadilla Siti Khadijah Sofyan Sjaf Sumarlin Mus Syafitriani Syahputri, Astri Tanjung, Riska Rahman Tessy Octavia Mukhti Tiara Ramadhani Wahira Wiwik Suryandartiwi Anggarawati Yossi Septriani Zamahsary Martha Zikra, Muhammad Al