期刊名称：Journal of Islamic Monetary Economics and Finance
印刷版ISSN：2460-6146
电子版ISSN：2460-6618
出版年度：2017
卷号：2
期号：1
页码：1-40
语种：English
出版社：Bank Indonesia
摘要：This study aims to address the issue of accountability in a waqf institution.Specifically,the focus of this study is to shed more light on how themutawalli (waqf trustee) discharges accountability in managing waqf.In sOdoing,an interpretive case study in one Indonesian waqf institution,that is,Dompet Dhuafa (DD),was undertaken.The data were obtained through semi-structured interviews.Other sources of data collection techniques employedalong with the interviews include observations and document reviews.Furthermore,this study uses the accountability mechanisms as the conceptuallens.The accountability mechanisms consist of disclosure statements andreports,performance assessment,participation,self-regulation and socialauditing.In addition to the accountability mechanims,the stakeholder saliencetheory is also used to understand how the mutawalli shows accountability tomultiple stakeholders.The findings of this study reveal that although DDrecognizes the salient nature of its stakeholders,it does not prevent themutawalli from showing accountability to all stakeholders.The mutawalli is ofthe view that accountability is not limited to accounting and reporting.Moreover,the mutawalli believes that showing accountability to differentgroups of stakeholder requires different mechanisms of accountability.As such,this study concludes that DD's commitment to accountability is proven throughits effort to deal with stakeholder salience.
