Beyond Formal Accountability: A Prophetic Social Science Perspective on Waqf Governance

Authors

  • Siti Nurngaini Universitas Gadjah Mada, Yogyakarta, Indonesia and UIN Walisongo Semarang, Semarang, Indonesia
  • Mahfud Sholihin Universitas Gadjah Mada, Yogyakarta, Indonesia
  • Dewi Fatmawati Universitas Gadjah Mada, Yogyakarta, Indonesia

DOI:

https://doi.org/10.12928/jreksa.v13i1.14692

Keywords:

Accountability, waqf, Prophetic Social Science perspective, Islamic accountability

Abstract

This study critically examines the practices and underlying dynamics of accountability within a waqf management institution by exploring how accountability is constructed, enacted, and experienced through the lens of Kuntowijoyo’s Prophetic Social Science. Adopting a qualitative case study approach, the research focuses on the Sultan Agung Waqf Foundation in Semarang, Indonesia. Data were collected through in-depth interviews, observations, and document analysis, and subsequently analyzed using thematic analysis guided by Kuntowijoyo’s framework of Prophetic Social Science. The findings reveal that accountability within the institution extends beyond administrative and legal-formal dimensions to encompass the values of humanization, liberation, and transcendence. It suggests that accountability in waqf institutions is not merely procedural but reflects a form of prophetic practice oriented toward social welfare and spiritual responsibility. This study contributes to the literature on Islamic accountability by illustrating how prophetic values can be operationalized within waqf governance, offering a more holistic and value-driven perspective. Practically, the findings suggest that waqf managers should integrate ethical and spiritual values into formal accountability systems to enhance transparency, social impact, and long-term sustainability.

References

Abbasi, M. Z. (2012). The classical Islamic law of waqf: A concise introduction. Arab Law Quarterly, 26(2), 121–153. https://doi.org/10.1163/157302512X629124

Abd Malib, M., Sofiah, M., & Ibrahim, K. (2024). Waqf governance: A paradigm shift towards the sustainability of waqf benefit. Global Business and Management Research: An International Journal, 16(2), 167–180. https://www.gbmrjournal.com/vol16no2s.htm

Afifudin, A. (2018). Building a scientific framework (economics-accounting): An emancipatory values frame. Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah, 2(1), 19–30. https://doi.org/10.33379/jihbiz.v2i1.764

Al Hasan, F. (2017). Waqf management in Indonesia through asset-based community development (ABCD) approach. International Journal of Social Science and Economic Research, 2(8), 4070–4087. http://ijsser.org/uploads/ijsser_02__256.pdf

Aldeen, N. K., Ratih, I. S., & Sari Pertiwi, R. (2021). Cash waqf from the millennials’ perspective: A case of Indonesia. ISRA International Journal of Islamic Finance. https://doi.org/10.1108/IJIF-10-2020-0223

Arshad, R., & Zain, Mo. (2017). Performance measurement and accountability of waqf institutions in Malaysia. SHS Web of Conferences, 36, 00005. https://doi.org/10.1051/shsconf/20173600005

Ayedh, A., Echchabi, A., & Ihsan, H. (2018). Waqf accountability in the Republic of Yemen: An empirical analysis. QIJIS (Qudus International Journal of Islamic Studies), 6(2), 161. https://doi.org/10.21043/qijis.v6i2.4030

Azmi, A. C, & Hanifa, M. H. (2015). The Sharia-compliance of financial reporting practices: A case study on waqf. Journal of Islamic Accounting and Business Research, 6(1), 55–72. https://doi.org/10.1108/JIABR-10-2012-0069

Cizakca, M. (1998). Awqaf in history and its implications for modern Islamic economies. Islamic Economic Studies, 6(1), 43–70. https://ideas.repec.org/a/ris/isecst/0092.html

Daud, D. (2019). The role of Islamic governance in the reinforcement waqf reporting: SIRC Malaysia case. Journal of Islamic Accounting and Business Research, 10(3), 392–406. https://doi.org/10.1108/JIABR-01-2017-0008

Ghojali, N. A. (2019). Pengelolaan wakaf progresif Masjid Jogokariyan Yogyakarta. UIN Sunan Kalijaga Yogyakarta.

Gray, R., Dey, C., Owen, D., Evans, R., & Zadek, S. (1997). Struggling with the praxis of social accounting: Stakeholders, accountability, audits and procedures. Accounting, Auditing & Accountability Journal, 10(3), 325–364. https://doi.org/10.1108/09513579710178106

Haneef, M. A., Muhammad, A. D., Pramanik, A. H., & Mohammed, M. O. (2015). Integrated waqf based Islamic microfinance model (IWIMM) for poverty alleviation in OIC member countries. Middle - East Journal of Scientific Research, 19(2), 286–298. https://doi.org/10.5829/idosi.mejsr.2014.19.2.12565

Haniffa, R. (2002). Social responsibility disclosure: An Islamic perspective. Indonesian Management & Accounting Research Journal, 1(2), 128–146.

Hendra, G. I. H., Asnawi, N., & Ekowati, V. M. (2025). Accountability of cash waqf institutions post the implementation of accounting standard 412. Journal of Islamic Economics and Finance, 14(2), 802–815. https://doi.org/10.22373/share.29531

Ihsan, H., & Ibrahim, S. H. H. M. (2011). Waqf accounting and management in Indonesian waqf institutions: The cases of two waqf foundations. Humanomics, 27(4), 252–269. https://doi.org/10.1108/08288661111181305

Jamila, K. R., & Alhabshi, S. M. (2019). Waqf financial reporting and transparency: Case of Ar-Raudhatul Hasanah Islamic boarding school. Kitabah, 3(1), 20–32. https://doi.org/10.1017/CBO9781107415324.004

Kahf, M. (2003). The role of waqf in improving the ummah welfare. The International Seminar on “Waqf as a Private Legal Body,” 1–26. http://monzer.kahf.com/papers/english/ROLE_OF_WAQF_IN_THE_WELFARE_OF_THE_UMMAH.pdf

Kamaruddin, M. I. H., & Hanefah, M. M. (2021). An empirical investigation on waqf governance practices in waqf institutions in Malaysia. Journal of Financial Reporting and Accounting, 19(3), 455–473. https://doi.org/10.1108/JFRA-03-2020-0055

Kasdi, A. (2018). Dinamika pengelolaan wakaf di negara-negara Muslim. ZISWAF: Jurnal Zakat dan Wakaf, 4(1), 73. https://doi.org/10.21043/ziswaf.v4i1.3032

Kuntowijoyo. (1991). Perlunya ilmu sosial profetik. In Paradigma Islam: Interpretasi untuk aksi. Mizan Pustaka.

Kuntowijoyo. (1993). Paradigma Islam: Interpretasi untuk aksi. Mizan Pustaka.

Kuntowijoyo. (1999). Paradigma baru ilmu-ilmu Islam: Ilmu Sosial Profetik sebagai gerakan intelektual. Mukaddimah, 5(7).

Kuntowijoyo. (2005). Ilmu sosial profetik sebagai gerakan intelektual. Akademi Kajian Ketamadunan.

Kusdewanti, A. I., & Hatimah, H. (2016). Membangun akuntabilitas profetik. Jurnal Akuntansi Multiparadigma, 223–239. https://doi.org/10.18202/jamal.2016.08.7018

Laughlin, R. C. (1996). Principals and higher principals: Accounting for accountability in the caring professions. in Munro R. and Mouritsen, J. (Eds), Accountability: Power, Ethos and the Technologies of Managing, pp. 225–244. London: International Thomson Business Press.

Lestari, Y. D., Sukmana, R., Beik, I. S., & Sholihin, M. (2023). The development of national waqf index in Indonesia: A fuzzy AHP approach. Heliyon, 9(5), e15783. https://doi.org/https://doi.org/10.1016/j.heliyon.2023.e15783

Machmud, A., Hidayat, Y., & Ahmad, S. (2018). Tata kelola dan akuntabilitas pengelolaan wakaf. Dalam Menyiapkan bangsa yang berkeadilan dalam menyongsong Indonesia satu abad, 39–61. https://repository.uai.ac.id/wp-content/uploads/2020/08/Tata-Kelola-Dan-Akuntabilitas-Pengelolaan-Wakaf_2018_SA.pdf

Masruki, R., & Shafii, Z. (2013). The development of waqf accounting in enhancing accountability. Middle East Journal of Scientific Research, 13(SPLISSUE), 1–6. https://doi.org/10.5829/idosi.mejsr.2013.13.1873

Mohammad, M. T., Iman, A. H., & Omar, I. (2005). An ideal financial mechanism for the development of the waqf properties in Malaysia. University Technology Malaysia. https://eprints.utm.my/2828

Nahar, H. S., & Yaacob, H. (2011). Accountability in the sacred context: The case of management, accounting and reporting of a Malaysian cash awqaf institution. Journal of Islamic Accounting and Business Research, 2(2), 87–113. https://doi.org/10.1108/17590811111170520

Noordin, N. H., Haron, S. N., & Kassim, S. (2017). Developing a comprehensive performance measurement system for waqf institutions. International Journal of Social Economics, 44(7), 921–936. https://doi.org/10.1108/IJSE-09-2015-0257

Nurngaini, S., & Sholihin, M. (2023). Mauquf’alaih as a waqf accountability center (prophetic social approach). Journal of Islamic Accounting and Finance Research, 5(2), 273–298. https://doi.org/10.21580/jiafr.2023.5.2.16070

Nurngaini, S., Wasyith, & Ardiani, F. (2025). The humanization of accountability: A new paradigm for waqf management. Economica: Jurnal Ekomomi Islam, 16(1), 219–240. https://doi.org/10.21580/economica.2025.16.1.25283

Osman, A. Z. (2012). Accountability in managing waqf properties: The case of two State Religious Councils in Malaysia [University of London]. In PhD. http://digirep.rhul.ac.uk/items/13fc2a72-7924-6d93-88f9-13a207b3bbf2/3/

Osman, A. Z., & Agyemang, G. (2020). Privileging downward accountability in Waqf management. Journal of Islamic Accounting and Business Research, 11(3), 533–554. https://doi.org/10.1108/JIABR-05-2017-0064

Putra, H. S. A. (2018). Paradigma profetik Islam: epistemologi, etos, dan model. Gadjah Mada University Press.

Rahman, A. A., & Wan Ahmad, W. M. (2011). The concept of waqf and its application in an Islamic insurance product: The Malaysian experience. Arab Law Quarterly, 25(2), 203–219. https://doi.org/10.1163/157302511X553994

Rashid, S. K. (2008). Reason for decline of a wqaf and how to bring about their revival. Conference Proceedings, International Conference on Waqf and Islamic Civilization, 177–187.

Roberts, J., & Scapens, R. (1985). Accounting systems and systems of accountability - understanding accounting practices in their organisational contexts. Accounting, Organizations and Society, 10(4), 443–456. https://doi.org/10.1016/0361-3682(85)90005-4

Sadeq, A. M. (2002). Waqf, perpetual charity and poverty alleviation. International Journal of Social Economics, 29(1–2), 135–151. https://doi.org/10.1108/03068290210413038

Sait, S., & Lim, H. (2006). Land, law and Islam: Property and human rights in the muslim world. London, England: Zed Books, [London, England]: Bloomsbury Publishing.

Shukor, S. A., Johari, F., Abd Wahab, K., Zulkefli, Z. K., Ahmad, N., Haji Alias, M., Abdul Rahman, A., Mohd Orip, N. M., Ibrahim, P., & Abu-Hussin, M. F. (2019). Trust on awqaf institutions: Evidence from Malaysia. Journal of Islamic Marketing, 10(2), 511–524. https://doi.org/10.1108/JIMA-05-2017-0054

Sinclair, A. (1995). The chameleon of accountability: Forms and discourses. Accounting, Organizations and Society, 20(2–3), 219–237. https://doi.org/10.1016/0361-3682(93)E0003-Y

Siraj, S. A., & Karbhari, Y. (2014). Financial accountability of waqf (pious endowment) institutions: The case of budgeting practices in state Islamic religious councils in Malaysia. 50th BAFA Annual Conference, April, 1–28. https://doi.org/10.13140/2.1.1138.5289

Siswantoro, D., Rosdiana, H., & Fathurahman, H. (2018). Reconstructing accountability of the cash waqf (endowment) institution in Indonesia. Managerial Finance, 44(5), 624–644. https://doi.org/10.1108/MF-05-2017-0188

Suandi, A. B., & Asrimiyanti, R. (2025). Selective disclosure: Exploring web-based accountability strategies of charitable NPOs in Indonesia. Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit, 12(1), 1–18. https://doi.org/10.12928/jreksa.v12i1.12965

Sukmana, R. (2020). Heliyon Critical assessment of Islamic endowment funds (waqf) literature: Lessons for government and future directions. Heliyon, 6(May), e05074. https://doi.org/10.1016/j.heliyon.2020.e05074

Triyuwono, I. (2000). Akuntansi syari’ah: Implementasi nilai keadilan dalam format metafora amanah. Jurnal Akuntansi dan Auditing Indonesia., 4(1), 1–34. https://journal.uii.ac.id/JAAI/article/view/11293/8581

Yacoob, H., Perta, S., Sumardi, A., & Nahar, H. S. (2015). Accountability through accounting and reporting lenses: Lessons from an awqaf institution in a Southeast Asia country. Humanomics, 31(3), 354–371. https://doi.org/10.1108/H-07-2013-0049

Yin, R. K. (2011). Qualitative research from start to finish. The Guilford Press.

Zuki, M. S. M. (2012). Waqf and its role in socio-economic development. ISRA International Journal of Islamic Finance, 4(2), 173–178. https://journal.inceif.edu.my/index.php/ijif/article/view/153

Downloads

Published

2026-03-31

How to Cite

Nurngaini, S., Sholihin, M., & Fatmawati, D. (2026). Beyond Formal Accountability: A Prophetic Social Science Perspective on Waqf Governance. Jurnal REKSA: Rekayasa Keuangan, Syariah Dan Audit, 13(1), 140–151. https://doi.org/10.12928/jreksa.v13i1.14692

Issue

Section

Articles