Waqf Accountability in the Republic of Yemen: An Empirical Analysis

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 find...

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Autores principales:	Abdullah Ayedh, Abdelghani Echchabi, Hidayatul Ihsan
Formato:	article
Lenguaje:	AR EN
Publicado:	P3M STAIN Kudus 2018
Materias:	waqf accountability mutawalli republic of yemen middle east Islam BP1-253
Acceso en línea:	https://doaj.org/article/b9890e152a88431aae500f9acf7ce6e3
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spelling	oai:doaj.org-article:b9890e152a88431aae500f9acf7ce6e32021-11-09T10:26:21ZWaqf Accountability in the Republic of Yemen: An Empirical Analysis2355-18952476-930410.21043/qijis.v6i2.4030https://doaj.org/article/b9890e152a88431aae500f9acf7ce6e32018-08-01T00:00:00Zhttps://journal.iainkudus.ac.id/index.php/QIJIS/article/view/4030https://doaj.org/toc/2355-1895https://doaj.org/toc/2476-9304The 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.Abdullah AyedhAbdelghani EchchabiHidayatul IhsanP3M STAIN Kudusarticlewaqf accountabilitymutawallirepublic of yemenmiddle eastIslamBP1-253ARENQudus International Journal of Islamic Studies, Vol 6, Iss 2, Pp 161-180 (2018)
institution	DOAJ
collection	DOAJ
language	AR EN
topic	waqf accountability mutawalli republic of yemen middle east Islam BP1-253
spellingShingle	waqf accountability mutawalli republic of yemen middle east Islam BP1-253 Abdullah Ayedh Abdelghani Echchabi Hidayatul Ihsan Waqf Accountability in the Republic of Yemen: An Empirical Analysis
description	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.
format	article
author	Abdullah Ayedh Abdelghani Echchabi Hidayatul Ihsan
author_facet	Abdullah Ayedh Abdelghani Echchabi Hidayatul Ihsan
author_sort	Abdullah Ayedh
title	Waqf Accountability in the Republic of Yemen: An Empirical Analysis
title_short	Waqf Accountability in the Republic of Yemen: An Empirical Analysis
title_full	Waqf Accountability in the Republic of Yemen: An Empirical Analysis
title_fullStr	Waqf Accountability in the Republic of Yemen: An Empirical Analysis
title_full_unstemmed	Waqf Accountability in the Republic of Yemen: An Empirical Analysis
title_sort	waqf accountability in the republic of yemen: an empirical analysis
publisher	P3M STAIN Kudus
publishDate	2018
url	https://doaj.org/article/b9890e152a88431aae500f9acf7ce6e3
work_keys_str_mv	AT abdullahayedh waqfaccountabilityintherepublicofyemenanempiricalanalysis AT abdelghaniechchabi waqfaccountabilityintherepublicofyemenanempiricalanalysis AT hidayatulihsan waqfaccountabilityintherepublicofyemenanempiricalanalysis
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Waqf Accountability in the Republic of Yemen: An Empirical Analysis

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