AKUNTABILITAS PENGELOLAAN WAKAF PADA BAITUL MAAL HIDAYATULLAH PROVINSI BENGKULU

Abstract

Accountability is important for a waqf management institution. There are
various ways an institution can demonstrate accountability. This study aims to describe
the practice of the accountability of waqf management at Baitul Maal Hidayatullah
Bengkulu. This type of research is a qualitative research with descriptive qualitative
research type. This study focuses on 5 accountability mechanisms, namely reporting
and disclosure, performance appraisal and evaluation, participation, self-regulation and
social auditing.
The results show that in reporting and disclosure, the financial statements of
waqf use PSAK 109 and are consolidated with the central Baitul Maal Hidayatullah,
data recording of waqf assets in the form of immovable assets is submitted to the
department of waqf assets and reports are submitted through various media. In the
performance appraisal and evaluation accountability mechanism, Baitul Maal
Hidayatullah carries out an evaluation once a month and uses Key Performance
Indicators as performance appraisal indicators. In the participatory accountability
mechanism, Baitul Maal Hidayatullah management publishes program plans through
various media, involves observers in the implementation of the waqf program, involves
all administrators in institutional decision making. In the self-regulation accountability
mechanism, the Baitul Maal Hidayatullah administrators provide rewards and
punishments to improve the performance of the management and consult with the
Regional Leadership Council and the central Baitul Maal Hidayatullah in resolving waqf
problems. In the social audit accountability mechanism, the management of Baitul Maal
Hidayatullah provides special media for community aspirations, plays a role in helping
social problems and is already responsible for the waqf mandated by the supervisor.