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All Journal Gadjah Mada International Journal of Business Journal of Islamic Monetary Economics and Finance
Maliah Sulaiman
International Islamic University Malaysia
Economics, Econometrics & Finance

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A longitudinal Examination of Environmental Reporting Practices in Malaysia Alrazi, Bakhtiar; Sulaiman, Maliah; Nik Ahmad, Nik Nazli
Gadjah Mada International Journal of Business Vol 11, No 1 (2009): January - April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.054 KB)

Abstract

A content analysis of the annual reports of 96 Malaysian companies in 1999, 2003 and 2006 finds that the number of companies reporting on the environment increased from 47 percent in 1999 to 60 percent in 2003, and further increased to 67 percent in 2006. However, the extent of environmental reporting as measured by the number of environmental sentences and disclosure scores (using a self-constructed disclosure index) indicates a low quality of disclosure. Overall, the disclosure is ad-hoc and predisposed towards building a “good corporate citizen” image. The increasing trend, however, is consistent with the prediction of social issue life cycle theory.
WAQF ACCOUNTABILITY FROM THE STAKEHOLDER SALIENCE THEORY: A CASE STUDY Ihsan, Hidayatul; Sulaiman, Maliah; Mohd Alwi, Norhayati; Akhyar Adnan, Muhammad
Journal of Islamic Monetary Economics and Finance Vol 2 No 1 (2016)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6845.719 KB) | DOI: 10.21098/jimf.v2i1.606

Abstract

This study aims to address the issue of accountability in a waqf institution. Specifically, the focus of this study is to shed more light on how the mutawalli (waqf trustee) discharges accountability in managing waqf. In so doing, an interpretive case study in one Indonesian waqf institution, that is, Dompet Dhuafa (DD), was undertaken. The data were obtained through semi-structured interviews. Other sources of data collection techniques employed along with the interviews include observations and document reviews. Furthermore, this study uses the accountability mechanisms as the conceptual lens. The accountability mechanisms consist of disclosure statements and reports, performance assessment, participation, self-regulation and social auditing. In addition to the accountability mechanims, the stakeholder salience theory is also used to understand how the mutawalli shows accountability to multiple stakeholders. The findings of this study reveal that although DD recognizes the salient nature of its stakeholders, it does not prevent the mutawalli from showing accountability to all stakeholders. The mutawalli is of the view that accountability is not limited to accounting and reporting. Moreover, the mutawalli believes that showing accountability to different groups of stakeholder requires different mechanisms of accountability. As such, this study concludes that DD’s commitment to accountability is proven through its effort to deal with stakeholder salience.
WAQF ACCOUNTABILITY FROM THE STAKEHOLDER SALIENCE THEORY: A CASE STUDY Ihsan, Hidayatul; Sulaiman, Maliah; Mohd Alwi, Norhayati; Akhyar Adnan, Muhammad
Journal of Islamic Monetary Economics and Finance Vol. 2 No. 1 (2016)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v2i1.606

Abstract

This study aims to address the issue of accountability in a waqf institution. Specifically, the focus of this study is to shed more light on how the mutawalli (waqf trustee) discharges accountability in managing waqf. In so doing, an interpretive case study in one Indonesian waqf institution, that is, Dompet Dhuafa (DD), was undertaken. The data were obtained through semi-structured interviews. Other sources of data collection techniques employed along with the interviews include observations and document reviews. Furthermore, this study uses the accountability mechanisms as the conceptual lens. The accountability mechanisms consist of disclosure statements and reports, performance assessment, participation, self-regulation and social auditing. In addition to the accountability mechanims, the stakeholder salience theory is also used to understand how the mutawalli shows accountability to multiple stakeholders. The findings of this study reveal that although DD recognizes the salient nature of its stakeholders, it does not prevent the mutawalli from showing accountability to all stakeholders. The mutawalli is of the view that accountability is not limited to accounting and reporting. Moreover, the mutawalli believes that showing accountability to different groups of stakeholder requires different mechanisms of accountability. As such, this study concludes that DD’s commitment to accountability is proven through its effort to deal with stakeholder salience.
Co-Authors Akhyar Adnan, Muhammad Bakhtiar Alrazi Hidayatul Ihsan Mohd Alwi, Norhayati Nik Nazli Nik Ahmad