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Determinants Of Financial Reporting Practices On Waqf By Malaysians State Islamic Religious Councils
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Book Synopsis Determinants of Financial Reporting Practices on Waqf by Malaysian's State Islamic Religious Councils by : Siti Rokyah bte Md. Zain
Download or read book Determinants of Financial Reporting Practices on Waqf by Malaysian's State Islamic Religious Councils written by Siti Rokyah bte Md. Zain and published by . This book was released on 2005 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Empirical Investigation Into the Accounting, Accountability and Effectiveness of WAQF Management in the State Islamic Religious Councils (SIRCs) in Malaysia by : Siti Alawiah Siraj
Download or read book An Empirical Investigation Into the Accounting, Accountability and Effectiveness of WAQF Management in the State Islamic Religious Councils (SIRCs) in Malaysia written by Siti Alawiah Siraj and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Waqf and its management in Malaysia have been very much neglected by the relevant authorities for a relatively long period of time. In Malaysia, waqf is managed by State Islamic Religious Councils (SIRCs), which is the sole trustees for waqf resources. The emergence of Islamic economics and the pressing demands for greater countability and better performance in the public sector organisations provided an impetus for the waqf revival in Malaysia. Thus this study empirically investigated the accounting, accountability and effectiveness of the waqf management in Malaysia. A questionnaire survey examining the current practices of the principal management activities including strategic planning, budgeting and budgetary control, performance measurement and financial reporting was distributed to thirteen SIRCs and two semi-autonomous baytulmal institutions, one in Sabah and the other in Sarawak. Furthermore, a series of semi-structured interviews was conducted on the senior and operational officers of SIRCs/baytulmal institutions, the Department of Awqaf, Zakah and Hajj (JAWHAR), the Malaysia Waqf Foundation (MWF) and the National Audit Department (NAD). Essentially, the study revealed a number of noticeable findings with regard to the principal management activities in SIRCs/baytulmal institutions. Firstly, budgeting in SIRCs/baytulmal institutions appeared to function mainly as planning and control tools. The strict approach to budgetary control in these organisations was to ensure the adherence of spending to the budgets while the efficiency and effectiveness of resource consumption were less emphasised. Delegation of authority and responsibility to operational managers was restricted to budgetary control. Secondly, there were evidences of conspicuous discrepancies in the financial reporting practice. This may have been attributed by the absence of specific accounting framework for Islamic assets and funds held by SIRCs/baytulmal institutions. The financial reporting practice in these organisations had less focused on the stewardship/accountability dimension expected of the public sector and non-profit organisations. Thirdly, performance measurement in SIRCs/baytulmal institutions appeared to be focusing on enhancing the administrative capacity of the organisations. Fourthly, the existence of strategic planning in SIRCs/baytulmal institutions was very limited and mainly conditioned on external requirements. Finally, the study also revealed the presence of inherent challenges in the waqf management in SIRCs/baytulmal institutions, namely, financial inadequacy, shortages of manpower, and limited administrative capacity. The present practice of the principal management activities and the inherent challenges had a profound impact on the extent of accountability and effectiveness of the waqf management in Malaysia.
Book Synopsis Challenges and Impacts of Religious Endowments on Global Economics and Finance by : Saiti, Buerhan
Download or read book Challenges and Impacts of Religious Endowments on Global Economics and Finance written by Saiti, Buerhan and published by IGI Global. This book was released on 2019-12-27 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: Poverty is one of the top problems the Muslim community faces today. A scholastic approach towards a solution based on the values and cultural contexts of the Muslim community holds great importance and significance to the Islamic civilizations and modern economic and cultural applications in the world. Challenges and Impacts of Religious Endowments on Global Economics and Finance is a pivotal reference source that examines the role of waqf and similar endowments in Islamic financial systems and how these religious endowments impact global economics and finance. While highlighting topics such as Islamic finance, risk management, and economic development, this publication explores adopting Islamic approaches to contemporary socio-economic issues and the methods of content analysis and meta-analysis methods. This book is ideally designed for professionals, economist regulators, financial analysts, academics, researchers, and postgraduate students seeking current research on modernized Islamic economic models in order to tackle the problem of fiscal deficiency.
Book Synopsis Revitalization of Waqf for Socio-Economic Development, Volume II by : Khalifa Mohamed Ali
Download or read book Revitalization of Waqf for Socio-Economic Development, Volume II written by Khalifa Mohamed Ali and published by Springer. This book was released on 2019-07-15 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive analysis of Waqf management and its impact on socio-economic development, specifically financial inclusion and sustainable development as well as of the legal issues in Waqf management in IsDB member countries and jurisdictions. It explores various aspects of Waqf management in IsDB member countries/jurisdictions as well as in non-Muslim majority countries such as Waqf regulation, its modernization, and relationship to Maqasid Al-Shari’ah; performance of Waqf activities; time and activity-wise distribution of Waqf resource management; the antecedents and consequences of Waqf assets (both physical and cash); the strategies and models to promote Waqf related activities for greater socio-economic development; good governance practices through the formulation of informed policies for Waqf projects, among others. Comprising different issues and perspectives adopted by various researchers, the work is specifically designed to meet the needs of academics and industry practitioners in the field of Islamic finance.
Book Synopsis Ethics and Sustainability in Accounting and Finance, Volume I by : Kıymet Tunca Çalıyurt
Download or read book Ethics and Sustainability in Accounting and Finance, Volume I written by Kıymet Tunca Çalıyurt and published by Springer. This book was released on 2019-01-14 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and increase its social credibility.
Book Synopsis Cash Waqf by : Magda Ismail Abdel Mohsin
Download or read book Cash Waqf written by Magda Ismail Abdel Mohsin and published by . This book was released on 2009 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Islamic Social Finance and Economic Recovery After a Global Health Crisis by : Salina H. Kassim
Download or read book Islamic Social Finance and Economic Recovery After a Global Health Crisis written by Salina H. Kassim and published by . This book was released on 2021-03-09 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book provides ideas to its readers about the approaches pertaining to Islamic social finance tools such as "zakat, sadaqah, waqf, Qardh al-hasan, green Sukuk, Financial literacy, kafala and Takaful", practical implementations, challenges and issues", change management and other related aspects required for community development and poverty alleviation"--
Book Synopsis The Importance of New Technologies and Entrepreneurship in Business Development: In The Context of Economic Diversity in Developing Countries by : Bahaaeddin Alareeni
Download or read book The Importance of New Technologies and Entrepreneurship in Business Development: In The Context of Economic Diversity in Developing Countries written by Bahaaeddin Alareeni and published by Springer Nature. This book was released on 2021-03-12 with total page 2139 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces the students, researchers and practitioners into the subject and enabling technologies and applications pertaining to of technology, entrepreneurship and business development through research articles, case studies etc. It is primarily intended for academic purposes for learners of computer Science, management, accounting and information systems disciplines, economics,- entrepreneurship. Publishing chapters in the book is new innovative idea to spread the book in the Middle East and Arab countries and make the book achieve more sales. As many students in all levels, graduates and undergraduates in addition to research, professionals are not able to get sufficient resources because of the language concern.
Book Synopsis CORE PRINCIPLES FOR EFFECTIVE WAQF OPERATION AND SUPERVISION by : A Joint Initiative of BI, BWI & IRTI-IsDB
Download or read book CORE PRINCIPLES FOR EFFECTIVE WAQF OPERATION AND SUPERVISION written by A Joint Initiative of BI, BWI & IRTI-IsDB and published by A Joint Initiative of BI, BWI & IRTI-IsDB. This book was released on 2019-07-29 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: Background 1. In the Arabic language, the word waqf or habs means preventing something from movement. In Shari’ah terminology, waqf refers to making a property invulnerable to disposition that leads to a transfer of ownership, and donating the usufruct, or the fruit of the asset, to beneficiaries. Waqf is permissible in Shari’ah, as has been emphasized by the Sunnah (Prophetic traditions) and Ijma’ (consensus of Fuqaha). Waqf is also a binding commitment; therefore, the declaring of a property as waqf would simultaneously deprive its donating owner of the right of ownership.1 2. There are several types of waqf, the most important being charitable waqf (al-waqf al-khayri), family waqf (al-waqf al-ahli), joint waqf (al-waqf al-mushtarak), and self-dedicated waqf (al-waqf’ala al-nafs). The basic elements of waqf include: the form of the donation, the waqif (the donor), the beneficiary, and the donated property. Waqf is permissible in the form of real estate along with permanent furniture and fittings, movable assets, money, shariah compliant shares and sukuk. Regulators and Supervisors will observe all of the regulations, including Shari’ah-related regulation, to ensure the compliance of all related parties. 3. The core principles of waqf, as part of Islamic finance, embrace the principle of altruism, which promotes or maximizes the benefits to others, inclusively for all humans and living beings. The principles emphasize the importance of maintaining or keeping public confidence high since the system is fully dependent upon the public’s propensity to donate. 4. A well-organized waqf system supported by information technology and compatible with other programs can be expected to serve as an additional vehicle of fund mobilization to support and significantly contribute to government economic development programs, particularly to programs for poverty reduction and comprehensive human development. 5. The institution of waqf has evolved over time and across different regions. Most regions have legal systems that reflect a traditional concern for preservation as captured in the three principles of perpetuity (assets/purpose), inalienability, and irreversibility. Contemporary scholars take a lenient view and permit temporary awqaf as well as reversibility under certain conditions. This waqf core principles duly acknowledges that there are different school of thoughts related to the law and the implementation of awqaf. The Waqf Core Principles (WCP) have thus been structured around certain basic building blocks focusing on “benevolence” and “mutual benefit” while also seeking to harmonize alternative viewpoints. Technical Considerations 6. The Waqf Core Principles (WCP) provide a clear positioning of the awqaf sector within the economic structure, especially in terms of providing direct socio-economic benefits (utilization of the corpus of awqaf in the form of fixed or non-fixed assets) and the contribution of low-cost financing from the returns on investment of the corpus of awqaf. 7. The Waqf Core Principles (WCP) provide clear and standardized systematics on the supporting elements of the worldwide-applicable waqf system. This waqf core principles is also positioned so as to ensure compatibility with, and the mutual recognition of, other financial sector prudential standards, as well as the latest regulatory standards that promote governance aspects. 8. The Waqf Core Principles (WCP) place the operational standards and supervision of the waqf sector at the same prudential level as that of other financial sectors. Operational standards are prepared to consider the risk-adjusted measures based on managed asset classes and the optimization of benefits for the community. 9. The Waqf Core Principles (WCP) dissect the elements of supervision related to the operationalization of the waqf system into a systematic arrangement structure as follows: a. Legal foundation; b. Waqf supervision; c. Good waqf governance; d. Risk management; e. Shari’ah governance. 10. This is the main reference document for the generation of various technical notes that cover specific technical aspects of waqf arrangement. 11. This is the main reference document for measuring the performance of waqf management while accommodating the technical and operational issues that different jurisdictions may involve. 12. This waqf core principles allows scope for the commingling of endowment funds with other philanthropy-driven funds while underlining the following: a. divine motivation; and b. the restriction of a portfolio only to halal businesses; c. the underlying physical asset. 13. The core principles underscore the importance of financial technology applications in waqf management.
Book Synopsis Institutional Change and Healthcare Organizations by : W. Richard Scott
Download or read book Institutional Change and Healthcare Organizations written by W. Richard Scott and published by University of Chicago Press. This book was released on 2000-05 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: The changes in the US healthcare system since World War II are documented here, from new technologies, service-delivery arrangements, to financing mechanisms and underlying sets of organizing principles. The authors illustrate the work with five types of healthcare organizations.
Book Synopsis Role of Zakah and Awqaf in Poverty Alleviation by : Habib Ahmed
Download or read book Role of Zakah and Awqaf in Poverty Alleviation written by Habib Ahmed and published by . This book was released on 2004 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Islamic Social Finance by : Valentino Cattelan
Download or read book Islamic Social Finance written by Valentino Cattelan and published by Routledge. This book was released on 2018-08-06 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: The current dynamics of world economy show remarkable changes in the socio-economics of credit provision and entrepreneurship. If the emergence of the sharing economy is fostering innovative models of collaborative agency, networking and venture business, economic actors are also looking for a more sustainable development, able to foster profitability as well as community welfare. This book investigates Islamic social finance as a paramount example of this economy under change, where the balance between economic efficiency and social impact is contributing to the transformation of the market from an exchange- to a community-oriented institution. The collected essays analyse the social dimension of entrepreneurship from an Islamic perspective, highlighting the extent to which the rationales of "sharing," distribution and cooperation, affect the conceptualization of the market in Islam as a place of "shared prosperity." Moving from the conceptual "roots" of this paradigm to its operative "branches," the contributing authors also connect the most recent trends in the financial market to Shari‘ah-based strategies for community welfare, hence exploring the applications of Islamic social finance from the sharing economy, FinTech and crowdfunding to microcredit, waqf, zakat, sukuk and green investments. An illuminating reference for researchers, practitioners and policy-makers dealing with the challenges of a global market where not only is diversity being perceived as a value to be fostered, but also as an important opportunity for a more inclusive economy for everybody.
Download or read book Land, Law and Islam written by Hilary Lim and published by Zed Books Ltd.. This book was released on 2013-07-18 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this pioneering work Siraj Sait and Hilary Lim address Islamic property and land rights, drawing on a range of socio-historical, classical and contemporary resources. They address the significance of Islamic theories of property and Islamic land tenure regimes on the 'webs of tenure' prevalent in the Muslim societies. They consider the possibility of using Islamic legal and human rights systems for the development of inclusive, pro-poor approaches to land rights. They also focus on Muslim women's rights to property and inheritance systems. Engaging with institutions such as the Islamic endowment (waqf) and principles of Islamic microfinance, they test the workability of 'authentic' Islamic proposals. Located in human rights as well as Islamic debates, this study offers a well researched and constructive appraisal of property and land rights in the Muslim world.
Book Synopsis The Islamic World by : Andrew Rippin
Download or read book The Islamic World written by Andrew Rippin and published by Routledge. This book was released on 2013-10-23 with total page 699 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Islamic World is an outstanding guide to Islamic faith and culture in all its geographical and historical diversity. Written by a distinguished international team of scholars, it elucidates the history, philosophy and practice of one of the world's great religious traditions. Its grounding in contemporary scholarship makes it an ideal reference source for students and scholars alike. Edited by Andrew Rippin, a leading scholar of Islam, the volume covers the political, geographical, religious, intellectual, cultural and social worlds of Islam, and offers insight into all aspects of Muslim life including the Qur’an and law, philosophy, science and technology, art, literature, and film and much else. It explores the concept of an ‘Islamic’ world: what makes it distinctive and how uniform is that distinctiveness across Muslim geographical regions and through history?
Book Synopsis Markets from Culture by : Patricia H. Thornton
Download or read book Markets from Culture written by Patricia H. Thornton and published by Stanford University Press. This book was released on 2004 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Institutional logics, the underlying governing principles of societal sectors, strongly influence organizational decision making. Any shift in institutional logics results in a similar shift in attention to alternative problems and solutions and in new determinants for executive decisions. Examining changes in institutional logics in higher-education publishing, this book links cultural analysis with organizational decision making to develop a theory of attention and explain how executives concentrate on certain market characteristics to the exclusion of others. Analyzing both qualitative and quantitative data from the 1950s to the 1990s, the author shows how higher education publishing moved from a culture of independent domestic publishers focused on creating markets for books based on personal, relational networks to a culture of international conglomerates that create markets from corporate hierarchies. This book offers broader lessons beyond publishing--its theory is applicable to explaining institutional changes in organizational leadership, strategy, and structure occurring in all professional services industries.
Book Synopsis Waqfs and Urban Structures by : Richard Van Leeuwen
Download or read book Waqfs and Urban Structures written by Richard Van Leeuwen and published by BRILL. This book was released on 1999 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study presents a new approach to the phenomenon of Muslim pious foundations, or "waqfs," focussing on the evolution of the institution in the urban context and the elaboration of the legal framework to accommodate the urban system of control. Taking Damascus as an example, it is shown how the waqf-institution determined the shape and character of Muslim cities.
Book Synopsis The Problem-solving Capacity of the Modern State by : Martin Lodge
Download or read book The Problem-solving Capacity of the Modern State written by Martin Lodge and published by OUP Oxford. This book was released on 2014-10-23 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: The early 21st century has presented considerable challenges to the problem-solving capacity of the contemporary state in the industrialised world. Among the many uncertainties, anxieties and tensions, it is, however, the cumulative challenge of fiscal austerity, demographic developments, and climate change that presents the key test for contemporary states. Debates abound regarding the state's ability to address these and other problems given increasingly dispersed forms of governing and institutional vulnerabilities created by politico-administrative and economic decision-making structures. This volume advances these debates, first, by moving towards a cross-sectoral perspective that takes into account the cumulative nature of the contemporary challenge to governance focusing on the key governance areas of infrastructure, sustainability, social welfare, and social integration; second, by considering innovations that have sought to add problem-solving capacity; and third, by exploring the kind of administrative capacities (delivery, regulatory, coordination, and analytical) required to encourage and sustain innovative problem-solving. This edition introduces a framework for understanding the four administrative capacities that are central to any attempt at problem-solving and how they enable the policy instruments of the state to have their intended effect. It also features chapters that focus on the way in which these capacities have become stretched and how they have been adjusted, given the changing conditions; the way in which different states have addressed particular governance challenges, with particular attention paid to innovation at the level of policy instrument and the required administrative capacities; and, finally, types of governance capacities that lie outside the boundaries of the state.
