Accountability Practices of Waqf Institution in Malaysia: A Critical Analysis

Document Type: Original Research


Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Bandar Baru Nilai, Nilai 71800, Negeri Sembilan, Malaysia


The purpose of this research is to explore case studies based on multiple case study aiming to provide a comprehensive understanding of the waqf accountability practices in Malaysia. Waqf as well as the philanthropic body in Malaysia at this time having a massive development from its first presence in the past. The development generates, among others, especially subject to managing accountability. In Malaysia, the State Islamic Religious Council (SIRCs) is accountable to handle waqf assets given to them. As of recent, there are numbers of study taking into the functioning of the State Islamic Religious Councils in handling the waqf. This critical analysis of waqf is based on 13 states and 1 federal territory in Malaysia. The article is primarily theoretical and conceptual nature. Literature explores the history of the establishment, the law applies, current practices and the accountability practices. The results provide added value to the current research.


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