Cadangan Item Pendedahan Bagi Pelaporan Institusi Wakaf, Zakat dan Baitulmal

Abstract

Based on the Islamic conceptual framework of accountability and the maqasid syariah, this paper proposes a list of disclosure items for the reporting of the institution of waqf, zakat and baitulmal. The process of identifying the disclosure items takes into account the findings of previous studies, the views of the institutions of waqf, zakat and baitulmal as well as the views of experts in accounting and finance and experts in waqf management. In the process of finalising the disclosure items, each item of disclosure has been mapped with the elements of maqasid syariah to ensure every item meets the requirements of syariah. Moreover, a legislative review was conducted, inparticular related to the enactment of the relevant state governments to ensure that each item does conform to what is stipulated in the state legislation. Furthermore, pertaining to the proposed disclosure items, verification of experts in the field of Islamic Accounting and Finance as well as experts in the field of Maqasid Syariah was obtained. As a result of this process, 156 disclosure items were proposed for the reporting of waqf, zakat and baitulmal institutions.