Mauquf’alaih as a waqf accountability center (prophetic social approach)

Siti Nur Ngaini*  -  Universitas Islam Negeri Walisongo Semarang, Indonesia
Mahfud Sholihin  -  Universitas Gadjah Mada, Yogyakarta, Indonesia

(*) Corresponding Author
DOI: 10.21580/jiafr.2023.5.2.16070

Purpose - This study aims to explore Kuntowijoyo's prophetic social thinking to make mauquf ‘alaih the main focus of waqf accountability.

Method - This research is a conceptual paper that attempts to construct the concept of waqf accountability in a prophetic social approach.

Result - The author's opinion emphasizes the rights of the mauquf ‘alaih by highlighting how the accountability role of waqf needs to shift emphasis from serving stakeholders hierarchically to being re-engineered towards beneficiaries (mauquf ‘alaih). This requires a reconceptualization of the meaning of waqf, which must be seen as part of a wider effort to achieve social justice and the welfare of the ummah. In this case, the prophetic social value is considered as the conceptual framework.

Implication - Theoretically and contextually prophetic social principles are able to give birth to a reorientation of waqf accountability towards deeper humanist and emancipatory realizations, as well as more holistic and religious accountability practices.

Originality - This research is the first study that used prophetic sosial approach in waqf accountability.

Keywords: mauquf’alaih; management of waqf; accountability; social prophetic

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Journal of Islamic Accounting and Finance Research
Published by Department of Sharia Accounting, Faculty of Islamic Economics and Business, Universitas Islam Negeri Walisongo Semarang, Indonesia
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