Strengthening Sharia Accountability and Transparancy for the Optimization of Cash Waqf Linked Sukuk
This research is motivated by the fact that the cash waqf linked Sukuk fund collection has not met expectations, where one of the causes is the low implementation of accountability and transparency. This study aims to analyze strategies to overcome problems and strengthen the implementation of shari...
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| Format: | UMS Journal (OJS) |
| Language: | eng |
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Universitas Muhammadiyah Surakarta
2023
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| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/2380 |
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| author | Erny Arianty M. Luthfi Mahrus Miftahul Hadi Iin Indrawati |
| author_facet | Erny Arianty M. Luthfi Mahrus Miftahul Hadi Iin Indrawati |
| author_sort | Erny Arianty |
| collection | OJS |
| description | This research is motivated by the fact that the cash waqf linked Sukuk fund collection has not met expectations, where one of the causes is the low implementation of accountability and transparency. This study aims to analyze strategies to overcome problems and strengthen the implementation of sharia perspective accountability and transparency as an effort to optimize CWLS fundraising. The method used is the theme approach and Analytical Network Process (ANP). Data was collected through the FGD method and distributing questionnaires to several informants from BWI, nazir (waqf fund managers), Islamic Banks as LKS Collecting Cash Waqf Funds (LKSPWU), the government, and KNEKS. The results show that the main strategy in overcoming the problem is to increase the monitoring and supervision function of regulators and the government. The main strategy for strengthening accountability and transparency is competency development in related fields and setting rules for the types of information that must be conveyed to the public. |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-2380 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2023 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-2380 Strengthening Sharia Accountability and Transparancy for the Optimization of Cash Waqf Linked Sukuk Erny Arianty M. Luthfi Mahrus Miftahul Hadi Iin Indrawati Sthrengtening Sharia Accountability Transparency, CWLS, ANP This research is motivated by the fact that the cash waqf linked Sukuk fund collection has not met expectations, where one of the causes is the low implementation of accountability and transparency. This study aims to analyze strategies to overcome problems and strengthen the implementation of sharia perspective accountability and transparency as an effort to optimize CWLS fundraising. The method used is the theme approach and Analytical Network Process (ANP). Data was collected through the FGD method and distributing questionnaires to several informants from BWI, nazir (waqf fund managers), Islamic Banks as LKS Collecting Cash Waqf Funds (LKSPWU), the government, and KNEKS. The results show that the main strategy in overcoming the problem is to increase the monitoring and supervision function of regulators and the government. The main strategy for strengthening accountability and transparency is competency development in related fields and setting rules for the types of information that must be conveyed to the public. Universitas Muhammadiyah Surakarta 2023-09-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf text/xml https://journals2.ums.ac.id/index.php/reaksi/article/view/2380 10.23917/reaksi.v8i2.2380 Riset Akuntansi dan Keuangan Indonesia; Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia; 159-175 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/2380/819 https://journals2.ums.ac.id/index.php/reaksi/article/view/2380/1451 Copyright (c) 2023 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | Sthrengtening Sharia Accountability Transparency, CWLS, ANP Erny Arianty M. Luthfi Mahrus Miftahul Hadi Iin Indrawati Strengthening Sharia Accountability and Transparancy for the Optimization of Cash Waqf Linked Sukuk |
| title | Strengthening Sharia Accountability and Transparancy for the Optimization of Cash Waqf Linked Sukuk |
| title_full | Strengthening Sharia Accountability and Transparancy for the Optimization of Cash Waqf Linked Sukuk |
| title_fullStr | Strengthening Sharia Accountability and Transparancy for the Optimization of Cash Waqf Linked Sukuk |
| title_full_unstemmed | Strengthening Sharia Accountability and Transparancy for the Optimization of Cash Waqf Linked Sukuk |
| title_short | Strengthening Sharia Accountability and Transparancy for the Optimization of Cash Waqf Linked Sukuk |
| title_sort | strengthening sharia accountability and transparancy for the optimization of cash waqf linked sukuk |
| topic | Sthrengtening Sharia Accountability Transparency, CWLS, ANP |
| topic_facet | Sthrengtening Sharia Accountability Transparency, CWLS, ANP |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/2380 |
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