A Case Study on Waqf Reporting Practices for Governance, Performance and Socio-Economic Impact in Malaysia

Muhammad Hisham Kamaruddin

International Journal of Management, Accounting and Economics, 2018, vol. 5, issue 9, 693-714

Abstract: The aim of this study is to examine the current waqf reporting practices in selected waqf institution in Malaysia. For this, the study employs a case study method to analyze intervention of life events which is the waqf reporting practices itself. A focus group discussion method was adopted to collect data from the respondents. For reporting purposes, this study adopted a single-case study method. Findings are analyzed and discussed are been made on current waqf reporting practices under three aspects: (i) waqf governance reporting practices; (ii) waqf performance reporting practices; and (iii) waqf socio-economic impact reporting practices. Based on results, the study highlights a number of good waqf reporting practices by selected waqf institution in Malaysia. However, this study also identified several waqf reporting weaknesses that led for a room of improvement in the future. For that, recommendations to overcome such waqf reporting weaknesses on governance, performance and socio-economic impact aspects are being made based on the findings.

Keywords: Waqf; Waqf reporting; Waqf governance; Waqf Performance; Waqf socio-economic impact (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:air:journl:v:5:y:2018:i:9:p:693

DOI: 10.5281/zenodo.17562468

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