Hidayatul Ihsan
Jurusan Akuntansi Politeknik Negeri Padang

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Waqf Accountability in the Republic of Yemen: An Empirical Analysis Ayedh, Abdullah; Echchabi, Abdelghani; Ihsan, Hidayatul
QIJIS Vol 6, No 2 (2018)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/qijis.v6i2.4030

Abstract

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.
WAQF ACCOUNTABILITY FROM THE STAKEHOLDER SALIENCE THEORY: A CASE STUDY Ihsan, Hidayatul; Sulaiman, Maliah; Mohd Alwi, Norhayati; Akhyar Adnan, Muhammad
Journal of Islamic Monetary Economics and Finance Vol 2 No 1 (2016): AUGUST
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6845.719 KB) | DOI: 10.21098/jimf.v2i1.606

Abstract

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 the mutawalli (waqf trustee) discharges accountability in managing waqf. In so doing, 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 employed along with the interviews include observations and document reviews.  Furthermore, this study uses the accountability mechanisms as the conceptual lens. The accountability mechanisms consist of disclosure statements and reports, performance assessment, participation, self-regulation and social auditing. In addition to the accountability mechanims, the stakeholder salience theory is also used to understand how the mutawalli shows accountability to multiple stakeholders. The findings of this study reveal that although DD recognizes the salient nature of its stakeholders, it does not prevent the mutawalli from showing accountability to all stakeholders. The mutawalli is of the view that accountability is not limited to accounting and reporting. Moreover, the mutawalli believes that showing accountability to different groups of stakeholder requires different mechanisms of accountability. As such, this study concludes that DD’s commitment to accountability is proven through its effort to deal with stakeholder salience.
PENGGUNAAN ASSET WAQF DALAM MANAJEMEN PERGURUAN TINGGI -, Gustina; Ihsan, Hidayatul
MENARA EKONOMI Vol 4, No 2 (2018): Volume IV No. 2 - April 2018
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/me.v4i2.684

Abstract

Sejarah Islam menunjukkan bahwa dunia pendidikan dengan wakaf tidak dapatterpisahkan. Banyak universitas di dunia yang dibiayai dengan aset dari waqaf.Konsep ini tidak hanya dipakai Muslim, bahkan bangsa barat mengadopt konseptersebut dengan charity gerejanya, Indonesia sebagai negara berpenduduk Muslim yang besar berpotensi untuk dapat mengembangkan aset wakaf yang dapat mendukung pendidikan ini, termasuk pendidikan tinggi. Penelitian ini bertujuan untuk mencari bukti mengenai bagaimana wakaf dapat mendukung pendidikan tinggi, dalam hal ini di setting Indonesia. Sebuah studi kasus dari universitas berbasis wakaf telah dilakukan. Para peneliti memilih UNISSULA, yang dikelola oleh Yayasan Badan Wakaf Sultan Agung (YBWSA) sebagai sebuah kasus. Melalui serangkaian wawancara mendalam, pengamatan dan tinjauan dokumen, kami menemukan bahwa cara YBWSA mengelola aset wakaf sepanjang waktu sangat mengesankan. Namun, beberapa poin penting harus diatasi untuk mempertahankan sifat wakaf berkelanjutan di masa depan.Key words: wakaf, pendidikan tinggi, aset wakaf, manajemen
MANAJEMEN ASSET WAQF PADA PERGURUAN TINGGI : STUDI PADA UNISSULA Gustina, Gustina; Ihsan, Hidayatul
Jurnal Ilmiah Poli Bisnis Vol 10 No 1 (2018): Vol. 10 No. 1 April 2018
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jipb.10.1.29

Abstract

Since the time of the Prophet Muhammad, waqaf has been used as a support and enhancing means of community welfare. Many sectors have been improved and updated by waqaf such as religious facilities, hospitals, schools / education, economic facilities and others. The waqf study in higher education is still relatively rare for Indonesia. But in the world, there are many universities that carrying the principle of waqf as its basis, such as Al-Azhar University Cairo, University of Cordoba Spain and so on. This study aims to explore the application of waqf for higher education in terms of management and economics. The methods  used  are  interviews,  observation  and  review  of  literature  on  books,  manuscripts  and publications. The researchers choose UNISSULA, which is managed by the Sultan Agung Waqf Board Foundation (YBWSA) as a case. The study shows that  continuity of the using waqf in the community is determined by the management of waqf carried out by the manager (Nazhir) and the foundation of the waqf mandate holder.
PENGGUNAAN ASSET WAQF DALAM MANAJEMEN PERGURUAN TINGGI -, Gustina; Ihsan, Hidayatul
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 4, No 2 (2018): Volume IV No. 2 April 2018
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/me.v4i2.684

Abstract

Sejarah Islam menunjukkan bahwa dunia pendidikan dengan wakaf tidak dapatterpisahkan. Banyak universitas di dunia yang dibiayai dengan aset dari waqaf.Konsep ini tidak hanya dipakai Muslim, bahkan bangsa barat mengadopt konseptersebut dengan charity gerejanya, Indonesia sebagai negara berpenduduk Muslim yang besar berpotensi untuk dapat mengembangkan aset wakaf yang dapat mendukung pendidikan ini, termasuk pendidikan tinggi. Penelitian ini bertujuan untuk mencari bukti mengenai bagaimana wakaf dapat mendukung pendidikan tinggi, dalam hal ini di setting Indonesia. Sebuah studi kasus dari universitas berbasis wakaf telah dilakukan. Para peneliti memilih UNISSULA, yang dikelola oleh Yayasan Badan Wakaf Sultan Agung (YBWSA) sebagai sebuah kasus. Melalui serangkaian wawancara mendalam, pengamatan dan tinjauan dokumen, kami menemukan bahwa cara YBWSA mengelola aset wakaf sepanjang waktu sangat mengesankan. Namun, beberapa poin penting harus diatasi untuk mempertahankan sifat wakaf berkelanjutan di masa depan.Key words: wakaf, pendidikan tinggi, aset wakaf, manajemen