Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Siti Nurngaini
Universitas Gadjah Mada, Yogyakarta, Indonesia and UIN Walisongo Semarang, Semarang, Indonesia
Humanities Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Beyond Formal Accountability: A Prophetic Social Science Perspective on Waqf Governance Siti Nurngaini; Mahfud Sholihin; Dewi Fatmawati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i1.14692

Abstract

This study critically examines the practices and underlying dynamics of accountability within a waqf management institution by exploring how accountability is constructed, enacted, and experienced through the lens of Kuntowijoyo’s Prophetic Social Science. Adopting a qualitative case study approach, the research focuses on the Sultan Agung Waqf Foundation (YBWSA) in Semarang, Indonesia. Data were collected through in-depth interviews, observations, and document analysis, and subsequently analyzed using thematic analysis guided by Kuntowijoyo’s framework of Prophetic Social Science. The findings reveal that accountability within the institution extends beyond administrative and legal-formal dimensions to encompass the values of humanization, liberation, and transcendence. It suggests that accountability in waqf institutions is not merely procedural but reflects a form of prophetic practice oriented toward social welfare and spiritual responsibility. This study contributes to the literature on Islamic accountability by illustrating how prophetic values can be operationalized within waqf governance, offering a more holistic and value-driven perspective. Practically, the findings suggest that waqf managers should integrate ethical and spiritual values into formal accountability systems to enhance transparency, social impact, and long-term sustainability.
Co-Authors Dewi Fatmawati Mahfud Sholihin