There has been an increased public interest in waqf institution
transparency and accountability. The public has continued to
demand the best standard of services and greater transparency
from waqf institutions. Recent cases of frauds and financial
manipulations by the management of faith-based institutions in
Malaysia have led to the demand of more accountability and
transparency by the donors and the public. As such, this paper aims
to examine in-depth on waqf management practices in waqf
institutions in Malaysia. A focus group discussion, which involved
three waqf managers and four waqf experts in Malaysia and
thematic analysis, was conducted in this study. The paper discusses
the findings of the current waqf management practices in Malaysia
specifically on waqf governance, waqf application, waqf monitoring
and waqf reporting practices. Based on the findings, several
recommendations are made on how best practices in waqf
management can be adopted in the future.
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