Walisongo: Jurnal Penelitian Sosial Keagamaan
Vol 19, No 1 (2011): Ekonomi Islam

AKUNTABILITAS LEMBAGA PENGELOLA WAKAF

Achmad Arief Budiman (State Institute for Islamic Studies (IAIN) Walisongo, Semarang)



Article Info

Publish Date
07 Jun 2011

Abstract

Although wakaf has much importance for social living and practiced since a long time ago, but in fact wakaf has not maximally functioned. Still much numbers of people living under poor line level showed this fact. Some causes make wakaf is not effective. In one side, the cause is related to the human resources, especially in the side of the organizer (nāẓir). Other cause is the weakness of the accountability of wakaf institution. Applying doctrinal and non-doctrinal approach, this research showed that in PKPU the organizer implemented the principle of transparency and accountability in managing waqaf in the institution. The principle of accountability is implemented in the form of audit, both internally and externally by public accountant. Applying the principle of accountability had been increasing the publict trust to the wakaf institution. 

Copyrights © 2011






Journal Info

Abbrev

walisongo

Publisher

Subject

Humanities Social Sciences

Description

Walisongo: Jurnal Penelitian Sosial Keagamaan is an international social religious research journal, focuses on social sciences, religious studies, and local wisdom. It is intended to communicate original research and current issues on the subject. The subject covers literary and field studies with ...