Claim Missing Document
Check
Articles

Found 3 Documents
Search

Peningkatan Kepercayaan Wakif Melalui Prinsip Transparansi dan Akuntabilitas Evrytanadha, Ayiek; Erma, Dwi
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol 17 No 1 (2024): Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v17i1.217

Abstract

Abstract: This research aims to analyze the concept of transparency and accountability in waqf institutions in Indonesia. This type of research is research using library research methods, namely research that utilizes library sources to obtain research data. One of the characteristics of library research is that researchers are confronted directly with text or numerical data and not direct knowledge from the field or eye-sanctions in the form of events, people or other objects. The success of waqf management lies in the existence of nadzir in maximizing the potential of waqf funds, so that the existence and quality of nadzir need to receive more attention from the government, whether the nadzir are individuals, organizations and legal entities. Wakif is influenced by Nadzir's professionalism in managing waqf, his expertise in managing waqf assets, waqf must refer to modern management principles. The application of the principle of accountability has increased public trust in waqf institutions. Nadzir's professionalism in waqf management is to manage waqf transparently and accountably so that wakifs participate in the development of waqf, both in reporting and otherwise. Keywords: accountability; nadhir; waqf
Peningkatan Kepercayaan Wakif Melalui Prinsip Transparansi dan Akuntabilitas Evrytanadha, Ayiek; Erma, Dwi
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 17 No. 1 (2024): Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v17i1.217

Abstract

Abstract: This research aims to analyze the concept of transparency and accountability in waqf institutions in Indonesia. This type of research is research using library research methods, namely research that utilizes library sources to obtain research data. One of the characteristics of library research is that researchers are confronted directly with text or numerical data and not direct knowledge from the field or eye-sanctions in the form of events, people or other objects. The success of waqf management lies in the existence of nadzir in maximizing the potential of waqf funds, so that the existence and quality of nadzir need to receive more attention from the government, whether the nadzir are individuals, organizations and legal entities. Wakif is influenced by Nadzir's professionalism in managing waqf, his expertise in managing waqf assets, waqf must refer to modern management principles. The application of the principle of accountability has increased public trust in waqf institutions. Nadzir's professionalism in waqf management is to manage waqf transparently and accountably so that wakifs participate in the development of waqf, both in reporting and otherwise. Keywords: accountability; nadhir; waqf
Identification and Risk Mitigation of Zakat Fund Management Based On COSO ERM at LAZ Yakesma East Java Ali Fikri, Roha Dewi; Evrytanadha, Ayiek; Nabilah Aini, Saqofa
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 2 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i2.11835

Abstract

This study aims to identify and mitigate risks in zakat fund management at LAZ Yakesma East Java using the COSO Enterprise Risk Management (ERM) framework, which represents a novel application in the context of Islamic philanthropy. A descriptive-qualitative method was employed through interviews, institutional documents, and secondary reports to explore how zakat governance can be strengthened. Findings reveal three major risks: first, the presence of anonymous muzakki, which account for nearly half of total donors and create obstacles in reporting, auditing, and compliance; second, competition with more established zakat institutions, such as Dompet Dhuafa and Rumah Zakat, that affects public trust and donor loyalty; and third, limited fundraising capacity, which reduces program scope and innovation. To address these challenges, Yakesma has initiated mitigation strategies, including digital donation platforms with identity verification, financial transparency through online reporting, and diversification of fundraising methods. The application of the COSO ERM framework demonstrates its relevance in systematically identifying, assessing, and managing risks while ensuring sharia compliance and accountability. This study contributes to the literature by showing how risk management tools can be adapted to strengthen governance, enhance donor trust, and optimize the socio-economic impact of zakat.