Waqf Accountability in the Republic of Yemen: An Empirical Analysis
The purpose of the study is to investigate how the Yemeni mutawallis (awqaf managers) perceive their accountability and how they discharge it. Accordingly, a survey was conducted covering 156 respondents from most of the Yemeni regions, and data analysis was based on descriptive statistics. The find...
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doaj-b9890e152a88431aae500f9acf7ce6e32020-11-25T03:02:11ZaraP3M STAIN KudusQudus International Journal of Islamic Studies2355-18952476-93042018-08-016216118010.21043/qijis.v6i2.40302725Waqf Accountability in the Republic of Yemen: An Empirical AnalysisAbdullah Ayedh0Abdelghani Echchabi1Hidayatul Ihsan2Universiti Sains Islam MalaysiaEndicott College of Global Management, Woosong University, South KoreaDepartment of Accounting, Politeknik Negeri Padang, IndonesiaThe purpose of the study is to investigate how the Yemeni mutawallis (awqaf managers) perceive their accountability and how they discharge it. Accordingly, a survey was conducted covering 156 respondents from most of the Yemeni regions, and data analysis was based on descriptive statistics. The findings revealed that the mutawallis are mostly perceived to be accountable to the government awqaf institutions, followed by the accountability to the waqif (donor). These perceptions were influenced by the organizational values and rules governing the waqf. Finally, the most significant mechanism used in discharging waqf accountability is the regular issuance of financial annual reports followed by the fulfilment of government auditing requirements, waqif requirements, as well as the customers’ satisfaction. These findings have significant implications for the Islamic economics and waqf theory, for the practitioners as well as for the policy makers in waqf and related areas.https://journal.iainkudus.ac.id/index.php/QIJIS/article/view/4030waqf accountabilitymutawallirepublic of yemenmiddle east |
collection |
DOAJ |
language |
Arabic |
format |
Article |
sources |
DOAJ |
author |
Abdullah Ayedh Abdelghani Echchabi Hidayatul Ihsan |
spellingShingle |
Abdullah Ayedh Abdelghani Echchabi Hidayatul Ihsan Waqf Accountability in the Republic of Yemen: An Empirical Analysis Qudus International Journal of Islamic Studies waqf accountability mutawalli republic of yemen middle east |
author_facet |
Abdullah Ayedh Abdelghani Echchabi Hidayatul Ihsan |
author_sort |
Abdullah Ayedh |
title |
Waqf Accountability in the Republic of Yemen: An Empirical Analysis |
title_short |
Waqf Accountability in the Republic of Yemen: An Empirical Analysis |
title_full |
Waqf Accountability in the Republic of Yemen: An Empirical Analysis |
title_fullStr |
Waqf Accountability in the Republic of Yemen: An Empirical Analysis |
title_full_unstemmed |
Waqf Accountability in the Republic of Yemen: An Empirical Analysis |
title_sort |
waqf accountability in the republic of yemen: an empirical analysis |
publisher |
P3M STAIN Kudus |
series |
Qudus International Journal of Islamic Studies |
issn |
2355-1895 2476-9304 |
publishDate |
2018-08-01 |
description |
The purpose of the study is to investigate how the Yemeni mutawallis (awqaf managers) perceive their accountability and how they discharge it. Accordingly, a survey was conducted covering 156 respondents from most of the Yemeni regions, and data analysis was based on descriptive statistics. The findings revealed that the mutawallis are mostly perceived to be accountable to the government awqaf institutions, followed by the accountability to the waqif (donor). These perceptions were influenced by the organizational values and rules governing the waqf. Finally, the most significant mechanism used in discharging waqf accountability is the regular issuance of financial annual reports followed by the fulfilment of government auditing requirements, waqif requirements, as well as the customers’ satisfaction. These findings have significant implications for the Islamic economics and waqf theory, for the practitioners as well as for the policy makers in waqf and related areas. |
topic |
waqf accountability mutawalli republic of yemen middle east |
url |
https://journal.iainkudus.ac.id/index.php/QIJIS/article/view/4030 |
work_keys_str_mv |
AT abdullahayedh waqfaccountabilityintherepublicofyemenanempiricalanalysis AT abdelghaniechchabi waqfaccountabilityintherepublicofyemenanempiricalanalysis AT hidayatulihsan waqfaccountabilityintherepublicofyemenanempiricalanalysis |
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1715322822033670144 |