Accountability practice in a waqf institution in Indonesia : the case of Dompet Dhuafa

Ihsan, Hidayatul

Publication:
Accountability practice in a waqf institution in Indonesia : the case of Dompet Dhuafa

dc.contributor.affiliation	#PLACEHOLDER_PARENT_METADATA_VALUE#	en_US
dc.contributor.author	Ihsan, Hidayatul	en_US
dc.date.accessioned	2024-10-04T08:17:48Z
dc.date.available	2024-10-04T08:17:48Z
dc.date.issued	2014
dc.description.abstract	This study aims to address the issue of accountability in a waqf institution. Specifically, the focus of this study is to shed more light on how the Mutawalli (waqf trustee) perceives and discharges accountability in managing waqf. In so doing, an interpretive case study in one Indonesian waqf institution, that is, Dompet Dhuafa, is undertaken. The data were obtained through semi-structured interviews. Other sources of data collection techniques employed along with the interviews include observations and document reviews. Furthermore, this study uses the non-profit and non-governmental organisation’s accountability framework as the main conceptual lens. The framework consists of the mechanisms of accountability and holistic accountability. In addition to the accountability framework, the stakeholder salience theory is also used to understand how the Mutawalli shows accountability to multiple stakeholders. The findings of this study reveal that the Mutawalli’s understanding of accountability in waqf is influenced by its organisational values. It appears that the belief in dual accountability – to Allah and human beings – has strengthened the Mutawalli’s perception concerning the importance of accountability. Despite the fact that the Mutawalli realises the presence of asymmetries in stakeholder salience, the Mutawalli still manages to show accountability to all stakeholders. The Mutawalli believes that showing accountability to different groups of stakeholder requires different mechanisms of accountability. As such, this study concludes that the holistic accountability practised by Dompet Dhuafa is an integrative process. It not only encompasses fulfilling upward and downward accountabilities, but also involves the commitment to preserve its organisational values.	en_US
dc.description.callnumber	t HF 5616 I5 I25E 2014	en_US
dc.description.degreelevel	Doctoral	en_US
dc.description.identifier	Thesis : Accountability practice in a waqf institution in Indonesia : the case of Dompet Dhuafa /by Hidayatul Ihsan	en_US
dc.description.identity	t11100334642Hidayatulihsan
dc.description.kulliyah	Kulliyyah of Economics and Management Sciences	en_US
dc.description.notes	Thesis (Ph.D.)--International Islamic University Malaysia, 2014.	en_US
dc.description.physicaldescription	xvi, 225 leaves : ill. ; 30cm.	en_US
dc.description.programme	Doctor of Philosophy in Accounting	en_US
dc.identifier.uri	https://studentrepo.iium.edu.my/handle/123456789/1889
dc.identifier.url	https://lib.iium.edu.my/mom/services/mom/document/getFile/JRaG5KAoOmTI7uJHSw6dwthTNUhlarWC20150217151047285
dc.language.iso	en	en_US
dc.publisher	Kuala Lumpur: International Islamic University Malaysia, 2014	en_US
dc.rights	Copyright International Islamic University Malaysia
dc.subject.lcsh	Accounting -- Indonesia	en_US
dc.subject.lcsh	Waqf -- Indonesia	en_US
dc.subject.lcsh	Charitable uses, trusts and foundations (Islamic law) -- Indonesia	en_US
dc.subject.lcsh	Islam -- Indonesia -- Charities	en_US
dc.title	Accountability practice in a waqf institution in Indonesia : the case of Dompet Dhuafa	en_US
dc.type	Doctoral Thesis	en_US
dspace.entity.type	Publication