Waqf accounting practices by Malaysian Islamic religious councils / Siti Rokyah Md Zain, Ros Norita Abd Samad and and Nor Ashikin Yusof
Issues related to the administration anddevelopment of waqf properties have been the centre of discussion among Islamic scholars. The objective of this study was to investigate the accounting of waqf assets as practiced by the State Islamic Religious Councils (SIRCs) in Malaysia. The study examined...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Research Management Institute (RMI)
2012
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| Online Access: | https://ir.uitm.edu.my/id/eprint/13104/ |
| _version_ | 1848803240888500224 |
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| author | Md Zain, Siti Rokyah Abd Samad, Ros Norita Yusof, Nor Ashikin |
| author_facet | Md Zain, Siti Rokyah Abd Samad, Ros Norita Yusof, Nor Ashikin |
| author_sort | Md Zain, Siti Rokyah |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Issues related to the administration anddevelopment of waqf properties have been the centre of discussion among Islamic scholars. The objective of this study was to investigate the accounting of waqf assets as practiced by the State Islamic Religious Councils (SIRCs) in Malaysia. The study examined the perception of respondents who were involved directly in managing waqf. Ten self-developed questionnaires were posted to each of the 14 SIRCs in Malaysia. A total of 56 officers responded to the questionnaire. The result indicated that SIRCs did not maintain proper waqfassets accounts, which consequently delayed their financial reports. Generally, there were
no allocation of depreciation and 110 evidence of separate accounts for specific waqf and general waqf. The paper contributes towards a deeper understanding of waqf accounting as being practiced by SIRCs, hence, providing a good foundation for ways to improve the reporting and
management of waqf assets. |
| first_indexed | 2025-11-14T21:36:06Z |
| format | Article |
| id | uitm-13104 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:36:06Z |
| publishDate | 2012 |
| publisher | Research Management Institute (RMI) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-131042023-04-10T07:46:34Z https://ir.uitm.edu.my/id/eprint/13104/ Waqf accounting practices by Malaysian Islamic religious councils / Siti Rokyah Md Zain, Ros Norita Abd Samad and and Nor Ashikin Yusof smrj Md Zain, Siti Rokyah Abd Samad, Ros Norita Yusof, Nor Ashikin Waqf. Awqāf. Charities. Endowments Periodicals. Societies. Serials Malaysia Issues related to the administration anddevelopment of waqf properties have been the centre of discussion among Islamic scholars. The objective of this study was to investigate the accounting of waqf assets as practiced by the State Islamic Religious Councils (SIRCs) in Malaysia. The study examined the perception of respondents who were involved directly in managing waqf. Ten self-developed questionnaires were posted to each of the 14 SIRCs in Malaysia. A total of 56 officers responded to the questionnaire. The result indicated that SIRCs did not maintain proper waqfassets accounts, which consequently delayed their financial reports. Generally, there were no allocation of depreciation and 110 evidence of separate accounts for specific waqf and general waqf. The paper contributes towards a deeper understanding of waqf accounting as being practiced by SIRCs, hence, providing a good foundation for ways to improve the reporting and management of waqf assets. Research Management Institute (RMI) 2012 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/13104/2/13104.pdf Md Zain, Siti Rokyah and Abd Samad, Ros Norita and Yusof, Nor Ashikin (2012) Waqf accounting practices by Malaysian Islamic religious councils / Siti Rokyah Md Zain, Ros Norita Abd Samad and and Nor Ashikin Yusof. (2012) Social and Management Research Journal (SMRJ) <https://ir.uitm.edu.my/view/publication/Social_and_Management_Research_Journal_=28SMRJ=29.html>, 9 (1). pp. 55-72. ISSN 1675-7017 https://smrj.uitm.edu.my/ |
| spellingShingle | Waqf. Awqāf. Charities. Endowments Periodicals. Societies. Serials Malaysia Md Zain, Siti Rokyah Abd Samad, Ros Norita Yusof, Nor Ashikin Waqf accounting practices by Malaysian Islamic religious councils / Siti Rokyah Md Zain, Ros Norita Abd Samad and and Nor Ashikin Yusof |
| title | Waqf accounting practices by Malaysian Islamic religious councils / Siti Rokyah Md Zain, Ros Norita Abd Samad and and Nor Ashikin Yusof |
| title_full | Waqf accounting practices by Malaysian Islamic religious councils / Siti Rokyah Md Zain, Ros Norita Abd Samad and and Nor Ashikin Yusof |
| title_fullStr | Waqf accounting practices by Malaysian Islamic religious councils / Siti Rokyah Md Zain, Ros Norita Abd Samad and and Nor Ashikin Yusof |
| title_full_unstemmed | Waqf accounting practices by Malaysian Islamic religious councils / Siti Rokyah Md Zain, Ros Norita Abd Samad and and Nor Ashikin Yusof |
| title_short | Waqf accounting practices by Malaysian Islamic religious councils / Siti Rokyah Md Zain, Ros Norita Abd Samad and and Nor Ashikin Yusof |
| title_sort | waqf accounting practices by malaysian islamic religious councils / siti rokyah md zain, ros norita abd samad and and nor ashikin yusof |
| topic | Waqf. Awqāf. Charities. Endowments Periodicals. Societies. Serials Malaysia |
| url | https://ir.uitm.edu.my/id/eprint/13104/ https://ir.uitm.edu.my/id/eprint/13104/ |