Financial accountability and budgeting of waqf institution in Malaysia / Nathasa Mazna Ramli and Nurul Husna Mohd Salleh

Ramli, Nathasa Mazna and Mohd Salleh, Nurul Husna (2020) Financial accountability and budgeting of waqf institution in Malaysia / Nathasa Mazna Ramli and Nurul Husna Mohd Salleh. Insight Journal : International, Refereed, Open Access, Online Journal, 6 (23). pp. 233-240. ISSN 2600-8564

Abstract

This paper aims to explore the relationship of accounting and accountability for a waqf institution, where it addresses the manner in which accounting practices may aid in the achievement of accountability. Budgeting is believed to be a type of accounting practices undertaken to achieve accountability as it reflects an institution’s annual financial planning. A single case study is used to meet the research objective. Focusing on a single waqf institution allows an in-depth exploration of budget practices and elements that may subsequently influence the practice. The findings show that accountability is positively understood by members of the organisation, as well as their responsibilities as a mutawalli in achieving the financial accountability. This research provides an insight into accountability perceptions which can impact accounting practices in waqf institutions.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Ramli, Nathasa Mazna
UNSPECIFIED
Mohd Salleh, Nurul Husna
UNSPECIFIED
Contributors:
Contribution
Name
Email / ID Num.
Chief Editor
Zainon, Assoc. Prof. Dr. Saunah
UNSPECIFIED
Editor
Ismail, Dr. Noriah
UNSPECIFIED
Editor
Raja Ahmad, Assoc. Prof. Dr. Raja Adzrin
UNSPECIFIED
Editor
Soo, Assoc. Prof. Dr. Carolyn Kum Yoke
UNSPECIFIED
Editor
Kadri, Assoc. Prof. Dr. Mohd Halim
UNSPECIFIED
Editor
Mohd Ariff Albakri, Assoc. Prof. Dr. Intan Safinas
UNSPECIFIED
Editor
Shamsuddin, Assoc. Prof. Dr. Hj Amanuddin
UNSPECIFIED
Editor
Zakaria, Assoc. Prof. Dr. Nor Balkish
UNSPECIFIED
Editor
Khairani, Dr. Noor Sufiawati
UNSPECIFIED
Editor
Othman, Dr. Akmal Aini
UNSPECIFIED
Editor
Ismail, Dr. Norashikin
UNSPECIFIED
Editor
Misman, Dr. Faridah Najuna
UNSPECIFIED
Editor
Mat Kamal, Dr. Siti Nuur-Ila
UNSPECIFIED
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc > Islam > Waqf. Awqāf. Charities. Endowments
H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance
Divisions: Universiti Teknologi MARA, Johor > Segamat Campus
Journal or Publication Title: Insight Journal : International, Refereed, Open Access, Online Journal
UiTM Journal Collections: UiTM Journal > INSIGHT Journal (IJ)
ISSN: 2600-8564
Volume: 6
Number: 23
Page Range: pp. 233-240
Related URLs:
Keywords: Accountability, budgeting practices, financial accountability, waqf institution, Islamic Accounting, UiTM Cawangan Johor
Date: 2020
URI: https://ir.uitm.edu.my/id/eprint/43097
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