Accountability Measurement in Waqf Institutions: A Qualitative Survey

Abstract

The purpose of the study is mainly to comprehensively investigate the accountability practices of waqf
institution in the specific context of Malaysia. This situation highlighted the main problems in the waqf
institution in Malaysia which are the inefficient management of waqf. In addition, the growing concern
of mismanagement in these institutions such as fraud and inefficiency may discourage the potential
waqf donors to support such practice. The study uses qualitative approach in form of in-depth interviews
of a number of waqf practitioners and scholars active within the Malaysian waqf institutions. The
findings revealed that the waqf institutions in Malaysia are mostly perceived to be accountable to the
Allah SWT, followed by the accountability to the waqif (donor) and accountable to the government.
The findings support the notion that waqf institutions still lacks on the accountability practices, as the
Waqf institution are still following the minimum requirements and standards on the accountability. This
study provides some valuable recommendations to further enhance the accountability practices in waqf
institutions not only in Malaysia, but also in similar settings.