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All Journal Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Journal of Accounting Research, Organization and Economics (JAROE) Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman
Nurhudawi, Nurhudawi
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Religion Economics, Econometrics & Finance Social Sciences

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Strategy for Increasing the Accountability of Waqf Management in Islamic Religious Organizations Nurhudawi, Nurhudawi; Asmuni, Asmuni; Nasution, Yenni Samri Juliati
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.33982

Abstract

Objective This study aims to determine the appropriate accountability conditions and strategies for increasing the accountability of Muslim religious endowment (waqf) institutions managed by religious organizations in North Sumatra, Indonesia.Design/Methodology A qualitative descriptive research method is employed to identify strategies for improving the accountability of waqf management based on the results of in-depth interviews with source persons regarding the issue in North Sumatra.Results Strategies are formulated to increase the accountability of waqf management. These consist of three approaches: synergy between regulators, the Indonesian Waqf Board, and waqf officers (nazirs); the implementation of waqf governance training for nazirs; and the establishment of an Indonesian waqf development master plan.Research limitations/implications The scope of the research sample is confined to waqf management undertaken by religious organizations in North Sumatra, Indonesia. Further study needs to be conducted which considers other waqf organizations such as mosques, as well as the addition of research samples from other regions for comparison. The implication of this research is the need for additional resources that would be useful for the waqf development strategy in order to improve its accountability.Novelty/Originality The novelty of this research is the comparison between waqf accountability and the management strategies of Nahdlatul Ulama (NU) and Muhammadiyah in North Sumatra. Previous research only considered accountability from the perspective of nazirs, whereas this study focuses on strategies to increase the accountability of waqf management of the Nahdlatul Ulama and Muhammadiyah Waqf Institutions in North Sumatra from the perspective of nazirs, students and regulators.
Strategy For Increasing Financial Accountability In Wakaf Management In Islamic Religious Organizations In North Sumatera Nurhudawi, Nurhudawi; Zein, Aliman Syahuri; Hardana, Ali
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10124

Abstract

Accountability is a process by which an institution holds itself responsible for what it does. Accountability is not solely related to financial reporting and programs made, but also related to public legitimacy. This study aims to determine the priority of problems and solutions as well as to offer appropriate strategies for increasing financial accountability in Islamic Religious organizations in North Sumatra. This type of research uses the Analytic Network Process (ANP) method approach and the help of Super Decision software. The number of respondents in this study amounted to 11 people consisting of three academics, four regulators, and four practitioners. The results showed that according to the respondents, the priority of financial accountability issues was that financial transparency was still low, the second priority was that Nazir had not been able to prepare reports according to standards and the third priority was that the use of reporting information systems was still low. The priority solution is training in preparing financial reports for Nazir, the second priority solution is an audit and the third priority is supervision of the implementation of information systems. According to all respondents, the strategic priority is synergy between regulators, Nazirs, and mass organizations. Furthermore, the second priority is the waqf management training strategy for Nazirs. The last priority is the strategy for making a waqf development master plan. 
Strategy For Increasing Financial Accountability In Wakaf Management In Islamic Religious Organizations In North Sumatera Nurhudawi, Nurhudawi; Zein, Aliman Syahuri; Hardana, Ali
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10124

Abstract

Accountability is a process by which an institution holds itself responsible for what it does. Accountability is not solely related to financial reporting and programs made, but also related to public legitimacy. This study aims to determine the priority of problems and solutions as well as to offer appropriate strategies for increasing financial accountability in Islamic Religious organizations in North Sumatra. This type of research uses the Analytic Network Process (ANP) method approach and the help of Super Decision software. The number of respondents in this study amounted to 11 people consisting of three academics, four regulators, and four practitioners. The results showed that according to the respondents, the priority of financial accountability issues was that financial transparency was still low, the second priority was that Nazir had not been able to prepare reports according to standards and the third priority was that the use of reporting information systems was still low. The priority solution is training in preparing financial reports for Nazir, the second priority solution is an audit and the third priority is supervision of the implementation of information systems. According to all respondents, the strategic priority is synergy between regulators, Nazirs, and mass organizations. Furthermore, the second priority is the waqf management training strategy for Nazirs. The last priority is the strategy for making a waqf development master plan. 
Co-Authors Ali Hardana Asmuni Asmuni YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zein, Aliman Syahuri