Accountability Practices of Waqf Institution in Selected States in Malaysia: A Critical Analysis

  • Aimi Fadzirul Kamarubahrin Universiti Sains Islam Malaysia
  • Abdullah Mohammed Ahmed Ayedh Universiti Sains Islam Malaysia
  • Khairil Faizal Khairi Universiti Sains Islam Malaysia
Keywords: Accountability practice, Waqf Institutions, Malaysia, Critical analysis


This research explores case studies aiming to provide a comprehensive understanding of the waqf accountability practices in selected states in Malaysia. Waqf as the philanthropic body in Malaysia at this time is undergoing massive development. The development generates, among others, questions regarding managing accountability for waqf funds and assets. In Malaysia, the State Islamic Religious Councils (SIRCs) are accountable for handling waqf assets. Recent studies have assessed the functioning of the SIRCs in handling waqf. This critical analysis of accountability practices of waqf institutions is based on selected states in Malaysia. The article is primarily theoretical and conceptual in nature. Literature explores the history of SIRC establishment, the law applied, current practices and SIRC accountability practices. The results provide added value to current research on waqf.


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How to Cite
Kamarubahrin, A. F., Ahmed Ayedh, A. M., & Khairi, K. F. (2019). Accountability Practices of Waqf Institution in Selected States in Malaysia: A Critical Analysis. International Journal of Economics, Management and Accounting, 27(2), 331-352. Retrieved from