Accounting Disclosure Principles from Baitulmal, Zakat and Waqf Institutions Perspective
The purpose of this research was to identify the principles of accounting disclosure from the perspective of Baitulmal, Zakat, and Waqf Institutions. The research data was collected through several interview sessions with fourteen officers from the institutions and three Islamic accounting scholars....
| Main Authors: | , , , , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2022
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| Online Access: | https://repo.uum.edu.my/id/eprint/29927/1/UUM%20IQRC%202022_21_27.pdf |
| _version_ | 1825806083528065024 |
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| author | Abdul Wahab, Muhammad Syahir Abu Bakar, Fathiyyah Derashid, Chek Ku Ismail, Ku Nor Izah Sawandi, Norfaiezah Shaari, Hasnah |
| author_facet | Abdul Wahab, Muhammad Syahir Abu Bakar, Fathiyyah Derashid, Chek Ku Ismail, Ku Nor Izah Sawandi, Norfaiezah Shaari, Hasnah |
| author_sort | Abdul Wahab, Muhammad Syahir |
| collection | UUM |
| description | The purpose of this research was to identify the principles of accounting disclosure from the perspective of Baitulmal, Zakat, and Waqf Institutions. The research data was collected through several interview sessions with fourteen officers from the institutions and three Islamic accounting scholars. The research findings indicated that six principles of accounting disclosure emerged from the interview sessions. The principles are Statement of Shariah Compliance, Statement of Institutional Responsibilities towards Baitulmal, Zakat, and Waqf, Statement of Role of Shariah Advisory Council, Social Accountability, Full Disclosure, and Decision Usefulness. At the end of this paper, theoretical and practical implications, and suggestions for future research were also discussed. |
| first_indexed | 2024-07-04T06:43:09Z |
| format | Conference or Workshop Item |
| id | uum-29927 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:43:09Z |
| publishDate | 2022 |
| record_format | eprints |
| spelling | uum-299272023-11-15T09:38:48Z https://repo.uum.edu.my/id/eprint/29927/ Accounting Disclosure Principles from Baitulmal, Zakat and Waqf Institutions Perspective Abdul Wahab, Muhammad Syahir Abu Bakar, Fathiyyah Derashid, Chek Ku Ismail, Ku Nor Izah Sawandi, Norfaiezah Shaari, Hasnah HF5601 Accounting The purpose of this research was to identify the principles of accounting disclosure from the perspective of Baitulmal, Zakat, and Waqf Institutions. The research data was collected through several interview sessions with fourteen officers from the institutions and three Islamic accounting scholars. The research findings indicated that six principles of accounting disclosure emerged from the interview sessions. The principles are Statement of Shariah Compliance, Statement of Institutional Responsibilities towards Baitulmal, Zakat, and Waqf, Statement of Role of Shariah Advisory Council, Social Accountability, Full Disclosure, and Decision Usefulness. At the end of this paper, theoretical and practical implications, and suggestions for future research were also discussed. 2022 Conference or Workshop Item PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/29927/1/UUM%20IQRC%202022_21_27.pdf Abdul Wahab, Muhammad Syahir and Abu Bakar, Fathiyyah and Derashid, Chek and Ku Ismail, Ku Nor Izah and Sawandi, Norfaiezah and Shaari, Hasnah (2022) Accounting Disclosure Principles from Baitulmal, Zakat and Waqf Institutions Perspective. In: UUM International Qualitative Research Conference (QRC), 28 - 30 November 2022, Virtual Conference. |
| spellingShingle | HF5601 Accounting Abdul Wahab, Muhammad Syahir Abu Bakar, Fathiyyah Derashid, Chek Ku Ismail, Ku Nor Izah Sawandi, Norfaiezah Shaari, Hasnah Accounting Disclosure Principles from Baitulmal, Zakat and Waqf Institutions Perspective |
| title | Accounting Disclosure Principles from Baitulmal, Zakat and Waqf Institutions Perspective |
| title_full | Accounting Disclosure Principles from Baitulmal, Zakat and Waqf Institutions Perspective |
| title_fullStr | Accounting Disclosure Principles from Baitulmal, Zakat and Waqf Institutions Perspective |
| title_full_unstemmed | Accounting Disclosure Principles from Baitulmal, Zakat and Waqf Institutions Perspective |
| title_short | Accounting Disclosure Principles from Baitulmal, Zakat and Waqf Institutions Perspective |
| title_sort | accounting disclosure principles from baitulmal zakat and waqf institutions perspective |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/29927/1/UUM%20IQRC%202022_21_27.pdf |
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