A Case Study on Waqf Reporting Practices for Governance, Performance and Socio-Economic Impact in Malaysia
Year: 2025
Type: article
Abstract: The aim of this study is to examine the current waqf reporting practices in selected waqf institution in Malaysia. For this, the study employs a case study method to analyze intervention of life events which is the waqf reporting practices itself. A focus group discussion method was adopted to collect data from the respondents. For reporting purposes, this study adopted a single-case study method. Findings are analyzed and discussed are been made on current waqf reporting practices under three aspects: (i) waqf governance reporting practices; (ii) waqf performance reporting practices; and (iii) waqf socio-economic impact reporting practices. Based on results, the study highlights a number of good waqf reporting practices by selected waqf institution in Malaysia. However, this study also identified several waqf reporting weaknesses that led for a room of improvement in the future. For that, recommendations to overcome such waqf reporting weaknesses on governance, performance and socio-economic impact aspects are being made based on the findings.
Author: Iqmal Hisham Kamaruddin, Muhammad
Institution: Universiti Sains Islam Malaysia
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7104585752
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