MEASUREMENT INSTRUMENT OF THE ADOPTION LEVEL OF PSAK 112 IN THE WAKAF MANAGEMENT INSTITUTION
DOI:
https://doi.org/10.15575/aksy.v8i2.54748Kata Kunci:
Measurement Instrument, PSAK 112, WaqfAbstrak
Waqf is an Islamic social financial instrument that continues to develop in Indonesia, thus encouraging the issuance of PSAK 112 as a guideline for recording waqf transactions. However, there are still cases of misuse of waqf funds due to inadequate financial records, and there is no instrument to measure the adoption rate of PSAK 112 in waqf institutions, which shows a research gap. This research aims to develop a measurement instrument and assess the adoption rate of PSAK 112. The research uses a qualitative approach with research and development methods and the stages of innovation adoption in preparing the indicators. The instruments were tested at two waqf institutions, namely the Al-Falah Social Fund Foundation and the Independent Waqf Agency. The results of the study show that the adoption rate of PSAK 112 in both institutions is relatively good and very good. This research contributes to providing evaluation instruments that support increasing accountability and transparency in waqf management.
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