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Waqf Index: A Benchmark for Measuring the Achievement of The Waqf Development
Khalifah Muhamad Ali (a*), Salina Kassim (b), Miftahul Jannah (c)

(a*) Department of Islamic Economics, Faculty of Economics and Management, IPB University, Indonesia
khalifahma[at]apps.ipb.ac.id
(b) Institute of Islamic Banking and Finance (IIiBF), International Islamic University, Malaysia
(c) Department of Landscape Architecture, Faculty of Agriculture, IPB University, Indonesia


Abstract

Previous studies revealed that waqf institution (nadzir) is considered as the main problem causing many issues in waqf management in Indonesia. The improvement of nadzir performance, therefore, is the major priority in optimizing waqf potential in this country. To enhance the performance of waqf institutions, a performance measurement is crucial because it can promote a good governance and ethical management. However, the current practice of performance measurement in waqf institutions is less standardized and does not cover entire aspects of performance. Moreover, most of the related studies merely relied on financial aspect of the waqf institutions. Present study aims to develop waqf index as a comprehensive tool for measuring waqf institution performance which is not only considered the financial aspect, but also the non-financial aspect. Literature review and in-depth interview are employed to determine the dimensions, variables, and indicators for constructing the index and Analytic Hierarchy Process (AHP) methods is used for weighting those index components.

Keywords: Waqf index, performance measurement

Topic: International Conference of Islamic Economic and Financial Inclusion

Link: https://ifory.id/abstract/yY3M6kaBnHvm

Conference: The 3rd International Conference on Sustainability and Innovation (ICoSI 2019)

Plain Format | Corresponding Author (KHALIFAH MUHAMAD ALI)

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