Ensuring Accountability of Waqf Management Systems Using a Systematic Literature Review Method

The organisation's objectives are achieved through the implementation of the waqf management system, which is a form of control. The objective of this study was to elucidate the literature review's support for the significance of financial performance in waqf management systems within waqf institutions. The analysis encompassed publications from Scopus and Emerald's databases from 2015 to 2020. Keywords associated with the research theme were employed to identify articles, which were then selected through a selection process. Duplicate entries were eliminated from the initial dataset to prevent duplication. The final dataset from the categorisation scheme was composed of 24 articles, which were categorised into two categories. The first group consisted of articles that were specifically concentrated on waqf management systems, while the second group contained articles about waqf framework. This research demonstrated that the majority of cited articles on waqf concentrated on the accountability of waqf institutions to both waqif and society. This was achieved through the development of integrated procedures, transparency, and the provision of financial and non-financial information. Additionally, the research on waqf has identified the most fundamental characteristics of the emerging field, such as the motivation for utilising management systems, the open challenges that impacted their utilisation, and the recommendations for expanding such management systems in the existing literature.