Waqf Institutions in Malaysia: Appreciation of Wasatiyyah Approach in Internal Control as a Part of Good Governance

被引：0

作者：

Zain, Nor Razinah Binti Mohd. ^{[1
]}

Hassan, Rusni ^{[1
]}

Mustaffha, Nazifah ^{[2
]}

机构：

[1] Int Islamic Univ Malaysia, IIUM Inst Islam Banking & Finance IIiBF, Kuala Lumpur, Malaysia

[2] Int Islamic Univ, Coll Selangor, Dept Accounting & Finance, Kajang, Malaysia

来源：

INTELLECTUAL DISCOURSE | 2018年 / 26卷 / 02期

关键词：

Good governance; Wasatiyyah; Waqf institutions; internal control; Malaysia;

D O I：

暂无

中图分类号：

B9 [宗教];

学科分类号：

010107 ;

摘要：

Good governance is important for the sustainability of Waqf institutions in Malaysia. As a part of good governance, the evaluation of internal control and its components are essential to be considered. While reaching the Maqasid al-Shari'ah (the objectives of the Lawgiver), the appreciation of Wasatiyyah approach can be utilised in the evaluation of internal control in the Waqf institutions. Based on qualitative research method, this research explores the internal control and its components in Waqf institutions. The conceptual study on Wasatiyyah approach is provided in brief, and the appreciation of Wasatiyyah approach in relation to internal control and its components are provided. It is found that Wasatiyyah approach can be used in the evaluation of internal control of Waqf institutions in improving their good governance.

引用

页码：749 / 764

页数：16

共 7 条

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