Browsing by Topic Islamic accounting::Financial accounting and reporting for Islamic financial institutions

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  • waqf_accounting_management_indonesian_waqf_institutions_ihsan_ibrahim.pdf.jpg
  • Journal Article


  • Authors: Ihsan, Hidayatul; Mohamed Ibrahim, Shahul Hameed (2011)

  • Purpose – The purpose of this study is to examine accounting and management practices in two Indonesian awqaf institutions. It intends to seek evidence with regard to how mutawallis discharge their accountability. Design/methodology/approach – Two case studies were undertaken on two awqaf institutions in Indonesia, i.e. ABC and XYZ waqf foundations. Data were collected through various methods, i.e. interviews, document reviews and direct observations. Findings – The findings show that ABC shows more efficient management and greater transparency and accountability than XYZ due to the presence of Islamically committed professionals in the former, despite the better accounting informat...

Browsing by Topic Islamic accounting::Financial accounting and reporting for Islamic financial institutions

Jump to: 0-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
or enter first few letters:  
Showing results 2 to 2 of 2
  • waqf_accounting_management_indonesian_waqf_institutions_ihsan_ibrahim.pdf.jpg
  • Journal Article


  • Authors: Ihsan, Hidayatul; Mohamed Ibrahim, Shahul Hameed (2011)

  • Purpose – The purpose of this study is to examine accounting and management practices in two Indonesian awqaf institutions. It intends to seek evidence with regard to how mutawallis discharge their accountability. Design/methodology/approach – Two case studies were undertaken on two awqaf institutions in Indonesia, i.e. ABC and XYZ waqf foundations. Data were collected through various methods, i.e. interviews, document reviews and direct observations. Findings – The findings show that ABC shows more efficient management and greater transparency and accountability than XYZ due to the presence of Islamically committed professionals in the former, despite the better accounting informat...