Riset Akuntansi dan Keuangan Indonesia
Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia

Strengthening Sharia Accountability and Transparancy for the Optimization of Cash Waqf Linked Sukuk

Erny Arianty (Unknown)
M. Luthfi Mahrus (Unknown)
Miftahul Hadi (Unknown)
Iin Indrawati (Unknown)



Article Info

Publish Date
11 Sep 2023

Abstract

This research is motivated by the fact that the cash waqf linked Sukuk fund collection has not met expectations, where one of the causes is the low implementation of accountability and transparency. This study aims to analyze strategies to overcome problems and strengthen the implementation of sharia perspective accountability and transparency as an effort to optimize CWLS fundraising. The method used is the theme approach and Analytical Network Process (ANP). Data was collected through the FGD method and distributing questionnaires to several informants from BWI, nazir (waqf fund managers), Islamic Banks as LKS Collecting Cash Waqf Funds (LKSPWU), the government, and KNEKS. The results show that the main strategy in overcoming the problem is to increase the monitoring and supervision function of regulators and the government. The main strategy for strengthening accountability and transparency is competency development in related fields and setting rules for the types of information that must be conveyed to the public.

Copyrights © 2023






Journal Info

Abbrev

reaksi

Publisher

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...