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All Journal IJIBE (International Journal of Islamic Business Ethics)
Kusuma, Hidayah Dwi
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Economics, Econometrics & Finance

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WAQF ACCOUNTABILITY AROUND THE WORLD: A MINI-REVIEW Ikhyanuddin, Ikhyanuddin; Raza, Hendra; Akhyar, Juni; Arief, Muhammad; Kusuma, Hidayah Dwi
IJIBE (International Journal of Islamic Business Ethics) Vol 7, No 2 (2022): September 2022
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.7.2.100-107

Abstract

This paper aims to review and understand about waqf accounting system in the world such as Asia, Europe, and African. The study of a review shows that a  Waqf accounting system in Asia, Europe, and Africa has similarities, such as every country has a waqf institution for organizing waqf accounting (waqf asset, cash waqf, etc). Every country has its own way of regulating and operating   waqf  accounting. The growth of waqf in some minority countries is still constrained by several legal restrictions and the high cost of living in these countries.
Co-Authors Akhyar, Juni Arief, Muhammad Hendra Raza Ikhyanuddin, Ikhyanuddin