Enhancing Waqf Accountability: Nazhir’s Perspective towards Waqf Reporting
Abstract
Abstract. This study explores the best reporting form as a representation of waqf accountability through nazhir’s perspectives, i.e. waqf institutions in Indonesia. The method used in this study is the Analytic Network Process combined with Delphi. The results show that financial statements obtained from the first rank as the best reporting form. However, the waqf institutions could have difficulties in delivering a high-quality financial statement since there is a lack of understanding about the new waqf accounting standard that will be applied in 2021. The development of a comprehensive and down to earth guidance is crucial in helping the institutions apply the standard, with a help line as a backup. Continuous education and certification are also useful to enhance the skills of human resources in the waqf institutions concerning waqf management and accountability reporting.
Keywords: Waqf Accountability, Waqf Reporting, Nazhir, ANP, Delphi Method
Abstrak. Penelitian ini bertujuan untuk mengksplorasi bentuk pelaporan terbaik sebagai representasi akuntabilitas wakaf, dilihat dari perspektif nazhir, yang dalam hal ini adalah institusi wakaf di Indonesia. Metode yang digunakan adalah Analytic Network Process yang dikombinasikan dengan Delphi. Hasil penelitian ini menyimpulkan bahwa laporan keuangan yang diperoleh dari tingkat pertama adalah bentuk pelaporan terbaik. Akan tetapi, pemahaman institusi wakaf terhadap standar akuntansi wakaf terbaru yang akan diberlakukan pada tahun 2021 masih sangat kurang. Ini menyebabkan institusi wakaf mengalami kesulitan dalam menyusun laporan keuangan yang berkualitas baik. Pengembangan pedoman pelaporan yang komprehensif dan mudah dipahami diperlukan untuk membantu institusi wakaf. Hal ini perlu disertai layanan bantuan yang dapat diakses setiap saat. Pendidikan berkelanjutan dan sertifikasi juga dibutuhkan untuk meningkatkan keahlian sumber daya manusia di institusi wakaf terkait manajemen wakaf dan pelaporan akuntabilitas.
Kata kunci: Akuntabilitas Wakaf, Pelaporan Wakaf, Nazhir, ANP, Metode Delphi
Keywords
References
AAOIFI. 2015. Accounting, Auditing, and Governance Standards. Dar Al Maiman Publishing & Distributing. Bahrain.
Abdel Mohsin, M.I. 2013. Financing through cash-waqf: a revitalization to finance different needs. International Journal of Islamic and Middle Eastern Finance and Management Vol.6 No.4.
Abdullah, R. dan Ismail, A.G. 2017. Taking stock of the waqf based Islamic microfinance model. International Journal of Social Economics Vol.44 No.8.
Al Kabisi, Muhammad Abid Abdullah. 2004. Hukum Wakaf. Dompet Dhuafa Republika dan IIMaN cetakan 1. Jakarta.
Ikatan Akuntan Indonesia. 2016. Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan Syariah-Standar Akuntansi Syariah. IAI. Jakarta.
International Non-Government Organizations. 2006. Accountability Charter. Accountable Now. The United Kingdom.
Ascarya dan Masrifah. 2014. Aplikasi Analytic Network Process menggunakan SuperDecision 2.2.6. File pembelajaran mata kuliah metodologi penelitian pada Institut Tazkia.
Budiman, A.A. 2011. Akuntabilitas Lembaga Pengelola Wakaf. Walisongo Vol.19 No.1.
Connolly, C., dan Kelly, M. 2011. Understanding accountability in social enterprise organizations: a framework. Social Enterprise Journal Vol.7 No.3 pp.224-237.
Connoly, C., dan Hyndman, N. 2013. Charity accountability in the UK: through the eyes of the donor. Qualitative Research in Accounting and Management Vol.10 No.3/4 pp.259-278.
Habibi, A., Sarafrazi, A., dan Izadyar, S. 2014. Delphi Technique Theoretical Framework in Qualitative Research. The International Journal of Engineering and Science Vol.3. No.4 pp.08-13.
Ihsan, H. dan Ibrahim, S.H.M. 2011. Waqf accounting and management in Indonesia waqf institutions: the cases of two waqf foundation. Humanomics, Vol.27 No.4 pp.252-269.
Muzarie, M. 2010. Hukum Perwakafan dan Implikasinya terhadap kesejahteraan masyarakat: Implementasi wakaf di Pondok Modern Darussalam Gontor. Kementerian Agama Republik Indonesia. Jakarta.
Nahar, H.S., dan Yaacob, H. 2011. Accountability in the sacred context: the case of management, accounting and reporting of a Malaysian cash awqaf institution. Journal of Islamic Accounting and Business Research Vol.2 No.2 pp.87-113.
Pemerintah Indonesia. 2004. Undang Undang Nomor 41 Tahun 2004 tentang Wakaf. Jakarta.
Sargeant, A. dan Jay, E. 2004. The fundraiser’s guide to increasing lifetime value. John Wiley and Sons, Inc.
Shukor, S.A., Anwar, I.F., Aziz, S.A., dan Sabri, H. 2017. Muslim Attitude towards Participation in Cash Waqf: Antecedents and Consequences. International Journal of Business and Society Vol.18 pp.193-204.
Stibbard, P., Russell, D., dan Bromley, B. 2012. Understanding the waqf in the world of the trust. Trust and Trustees Vol.18 No.8 pp.785-810.
Usman, R. 2013. Hukum Perwakafan di Indonesia. Sinar Grafika Edisi 1 cetakan 2. Jakarta.
Yacoob, H., Petra, S. dan Sumardi, A. 2015. Accountability through accounting and reporting lenses: Lessons from an awqaf institution in a Southeast Asia country. Humanomics Vol.31 No.3 pp.299-313.
Yasmin, S. dan Haniffa, R. 2017. Accountability and narrative disclosure by Muslim charity organizations in the UK. Journal of Accounting and Business Research Vol.8 No.1 pp.70-86.
Yasmin, S., Haniffa, R., dan Hudaib, M. 2014. Communicated accountability by faith-based charity organizations. Journal of Business Ethics Vol.122 No.1 pp.1-21.
DOI: 10.15408/aiq.v12i2.15828
Refbacks
- There are currently no refbacks.
