An Exploratory Study of Waqf Accounting and Reporting Practices Among Mosques in Kelantan
Mengkaji Amalan Perakaunan dan Pelaporan Wakaf di Kalangan Masjid di Kelantan
Keywords:
Waqf, accounting, reporting, transparency, accountabilityAbstract
Waqf (endowment) is one of the practices that is prescribed in Islam. It provides extensive benefit to the waqf founder (waqif) as well as to the receiver (mawquf). Therefore, property governed under waqf should be managed ethically to ensure the benefit can be derived by all. In Malaysia, waqf properties are being managed by the state through the State Islamic Religious Councils (SIRCs). Nowadays, the collection and management of waqf funds is not only handled by SIRCs, but also by private institutions like mosques and tahfiz institutions. Besides for religious and spiritual purposes, mosques play various functions such as providing education and welfare services to the community and the waqf collected are usable for stated purposes. It is an essential tool towards achieving socio-economic development, and if properly implemented, it can play a major role towards reducing unemployment and poverty eradication, eventually contributing towards the socio economic progress of Muslim communities. Therefore, with the increasing amount of waqf collected by mosques, it is critical for the mosques to be transparent in their transactions as an act of ibadah to God and accountable to the ummah. The waqf accounting and reporting are important to enhance transparency and accountability of waqf institutions or waqf managers towards donors. This approach will ensure it meets the stipulated purposes and avoid mismanagement of waqf properties. The objective of this study is to explore the current accounting and reporting practices of waqf property and funds by mosques in Kelantan. This study is important to ensure a better, systematic and integrity management of waqf funds by mosques in Malaysia. The research applied qualitative method through in-depth interview method with mosque administrators in Kelantan who receive waqf funds and property. The results of the study found that waqf property, especially land, is managed by the mosque but recording and reporting is managed by MAIN. Meanwhile, other waqf funds obtained by mosques are not recorded correctly, completely and systematically according to the accounting system. The findings of this study are expected to help MAIN and mosques in ensuring the preparation of financial accounting and reporting of the mosque is in accordance with the Accounting System Standards.
Wakaf merupakan salah satu amalan yang disyariatkan dalam Islam. Ia memberi manfaat yang luas kepada pengasas wakaf (waqif) dan juga kepada penerima (mawquf). Harta wakaf yang diterima oleh waqif harus diuruskan secara beretika bagi memastikan manfaat dapat diperolehi oleh semua pihak. Di Malaysia, harta wakaf diuruskan oleh kerajaan negeri melalui Majlis Agama Islam Negeri (MAIN). Dewasa ini, kutipan dan pengurusan dana harta wakaf bukan sahaja dikendalikan oleh MAIN, tetapi juga oleh institusi-institusi lain seperti masjid dan juga tahfiz. Selain untuk tujuan keagamaan dan kerohanian, masjid memainkan pelbagai fungsi lain seperti menyediakan perkhidmatan pendidikan dan kebajikan kepada masyarakat dengan menggunakan dana wakaf. Pengurusan wakaf yang beretika adalah penting bagi mencapai pembangunan sosio-ekonomi, mengurangkan pengangguran dan pembasmian kemiskinan, seterusnya menyumbang ke arah kemajuan sosio-ekonomi masyarakat Islam. Oleh itu, pihak pengurusan masjid perlu membuat perekodan dan pelaporan dana wakaf yang telus untuk memastikan dana wakaf dapat diuruskan dengan baik dan efisien untuk pembangunan ummah. Perakaunan dan pelaporan wakaf adalah penting untuk meningkatkan ketelusan dan akauntabiliti institusi wakaf atau pengurus wakaf terhadap penderma. Pendekatan ini akan memastikan ia memenuhi tujuan yang ditetapkan dan mengelakkan salah urus harta wakaf. Sejajar dengan itu, objektif kajian ini adalah untuk mengkaji amalan perakaunan dan pelaporan semasa harta dan dana wakaf oleh masjid di Kelantan.Kajian ini penting bagi memastikan pengurusan dana wakaf oleh masjid yang lebih baik, bersistematik dan berintegriti serta seterusnya menjamin kelangsungan harta wakaf di Malaysia. Kaedah kajian adalah berbentuk kualitatif melalui metod temubual secara mendalam dengan pentadbir masjid di Kelantan yang menerima dana dan harta wakaf. Hasil kajian mendapati bahawa harta wakaf khususnya tanah diuruskan oleh masjid tetapi perekodan dan pelaporan diuruskan oleh MAIN. Manakala, dana wakaf lain yang diperolehi oleh masjid tidak direkodkan dengan betul, lengkap dan sistematik mengikut sistem perakaunan. Dapatan kajian ini diharapkan dapat membantu MAIN dalam memastikan penyediaan dan pelaporan kewangan masjid adalah mengikut Piawaian Sistem Perakaunan yang ditetapkan.
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