Accounting for Waqf Institutions: Business, Not-for-Profit or Hybrid Entities?

Despite the tremendous religious and socio-economic contributions of waqf institutions to Muslim communities across the globe, there was no universal accounting standard to adopt by such institutions until 15 Rabi’II (equivalent to 30th November 2020) when the Accounting Standard for waqf institutio...

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Bibliographic Details
Main Authors: Umar Habibu Umar, Md Harashid Haron
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2021-07-01
Series:International Journal of Islamic Economics and Finance
Subjects:
Online Access:https://journal.umy.ac.id/index.php/ijief/article/view/11734