Penulis
Dodik Siswantoro;
Haula Rosdiana;
Heri Fathurahman
Abstrak
Purpose
The purpose of this paper is to reconstruct the accountability of the cash waqf institution in Indonesia, including the logic which may refer to the accountability objective.
Design/methodology/approach
The paper employs the qualitative method with a constructivist paradigm. Four different characteristics of cash waqf institutions in Indonesia serve as the object of this research with other related respondents, such as the government and Islamic banks. These multiple case studies may represent the characteristics of cash waqf institutions.
Findings
The result shows that the cash waqf institution in Indonesia has unique and different logical characteristics, which is neither unitary nor pluralist.
Originality/value
Kata kunci
Cash, Accountability, Waqf, Pluralist, Unitary
Artikel
Sitasi
Siswantoro, D., Rosdiana, H. and Fathurahman, H. (2018), “Reconstructing accountability of the cash waqf (endowment) institution in Indonesia”, Managerial Finance, Vol. 44 No. 5, pp. 624-644. https://doi.org/10.1108/MF-05-2017-0188
