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This conceptual article considers how digital accounting could lead to greater transparency and accountability in waqf administration that can match the religious and social goals of the waqf. By reviewing the literature on digital accounting systems, waqf-specific governance, and Islamic finance principles, it explains the barriers and opportunities to use digital technologies including blockchain and cloud solutions in waqfs. The proposed conceptual paradigm centres on a reimagined form of accountability, where both material and spiritual aims are combined to help waqfs administer assets openly and within Islamic norms. This model is meant to enhance stakeholder confidence, operational effectiveness, and the total positive effects of waqf assets on society. Thematic analysis was conducted by reviewing relevant previous literatures. There are five themes found suggest several insights on how digital accounting incorporated into waqf management.

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Enhancing Transparency and Accountability in Waqf Management Through Digital Accounting Practices

  • 章节

  • 发表日期：

    2025年

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  • Siti Afiqah Binti Zainuddin,
  • Ridhwan Bin Abdul Rahman,
  • Fakhitah Ridzuan,
  • Roslizawati Binti Che Aziz,
  • Nik Malini Nik Mahdi,
  • Nur Izzati Mohamad Anuar,
  • Siti Rohana Mohamad,
  • Mohd Rushdan Bin Yasoa′,
  • Siti Zamanira Mat Zaib

摘要

This conceptual article considers how digital accounting could lead to greater transparency and accountability in waqf administration that can match the religious and social goals of the waqf. By reviewing the literature on digital accounting systems, waqf-specific governance, and Islamic finance principles, it explains the barriers and opportunities to use digital technologies including blockchain and cloud solutions in waqfs. The proposed conceptual paradigm centres on a reimagined form of accountability, where both material and spiritual aims are combined to help waqfs administer assets openly and within Islamic norms. This model is meant to enhance stakeholder confidence, operational effectiveness, and the total positive effects of waqf assets on society. Thematic analysis was conducted by reviewing relevant previous literatures. There are five themes found suggest several insights on how digital accounting incorporated into waqf management.