Waqf Accountability From The Stakeholder Salience Theory: A Case Study

This study aims to address the issue of accoutability in a waqf institution. Specifically, the focus of this study is to shed more light on how the mutawalli (waqf trustee) disharges accoutability in managing waqf. In so doing, an interpretiv case study in one indonesian waqf institution, that is, Dompet Dhuafa (DDI), was undertaken. the data were obtained thourgh semistructured interviews. Other sources of data collection techniques wmployed along whit the interview include observations and document reviews. Furthermore, this study uses the accountability mechanisms as the coceptual lens. The accountability mechanisms consist of disclousure statments and reports, performance assessment, participation, self-regulation and social auditing. In addition to the accountability mechanims, the stakeholder salince theory is also used to understand how the mutawalli shows accoutability to multiple stakeholders. The findings oh this study reveal that although DD recognizes the selient nature of its stakeholders, it does not prevent the mutawalli from showing accoutabillty to all stakeholders. The mutawalli is of the view that accountability is not limited to accounting and reporting. Moreover, the mutawalli belives that showing accountability. As such, this syudy concludes that DD's commitment to accountabilty is proven though its effort to deal with stakeholder salience