JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI
Vol 26 No 3 (2024): July-September 2024

Analysis of Accountability and Transparency of Waqf Management in Realising the SDGs of Quality Education Points

Fatmawati Fatmawati (Universitas Jenderal Soedirman)
Azahra Nur Afifah (Universitas Jenderal Soedirman)
Chairunnisa Shandy Aulia (Universitas Jenderal Soedirman)
Sevira Wulan Septiani (Universitas Jenderal Soedirman)
Aditya Aditya (Universitas Jenderal Soedirman)
Wita Ramadhanti (Universitas Jenderal Soedirman)



Article Info

Publish Date
31 Jul 2024

Abstract

This study focuses on waqf, which specifically analyses the accountability and transparency of waqf management in accordance with PSAK 112 in realising the achievement of the Sustainable Development Goals (SDGs) on quality education points. This study uses qualitative methods with data collection techniques through interviews, observation, and documentation. The participants in this study were waqf management institutions in Banyumas Regency including Muhammadiyah, Nahdlatul Ulama, and Al-Irsyad. The results of this study, Nazir has not fully understood and implemented PSAK 112. Waqf has also played a role in realising quality education, although it is still limited to waqf of immovable objects in the form of land used by educational institutions in Banyumas Regency. Policy implications include the need for outreach, training and coaching to Nazirs regarding the implementation of PSAK 112 so that waqf management can be more productive and quality education can be realised. This study implies that accountability and transparency play a role in realising the SDGs of quality education.

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Journal Info

Abbrev

jame

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Manajemen dan Ekonomi is bi-annually peer-reviewed journal issued by Faculty of Economics and Business, Universitas Jenderal Soedirman. JAME aims to be the media for publishing empirical issues related to accounting, management, and economics studies. JAME invites manuscripts in ...