Muhammad Akhyar Adnan

Muhammad Akhyar Adnan
Universitas Muhammadiyah Yogyakarta | UMY · Accounting

Ph. D., MBA., Ak., CA.

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16
Publications
16,198
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307
Citations
Citations since 2016
3 Research Items
267 Citations
201620172018201920202021202201020304050
201620172018201920202021202201020304050
201620172018201920202021202201020304050
201620172018201920202021202201020304050

Publications

Publications (16)
Article
The aim of this study is to address the issue of accountability practice in a waqf institution. Specifically, the focus of this study is to provide insights into how accountability is perceived and discharged by the mutawallī (waqf trustee) in managing a waqf. In so doing, a case study of one Indonesian waqf institution, that is, Dompet Dhuafa is u...
Article
This study aims to address the issue of accountability in a waqf institution. Specifically, the focus of this study is to shed more light on how the mutawalli (waqf trustee) discharges accountability in managing waqf. In so doing, an interpretive case study in one Indonesian waqf institution, that is, Dompet Dhuafa (DD), was undertaken. The data we...
Article
Full-text available
Purpose – This paper aims to investigate the effectiveness of Baitul Maal wat Tamwil (BMT) in reducing poverty. Design/methodology/approach – The case study approach on BMT MMU Sidogiri (located at East Java Province) is taken. Two important and dominating products of BMT MMU Sidogiri (i.e. ba’i bithaman ‘ajil (BBA) and mudarabah) are examined car...
Article
Purpose – The purpose of this paper is to investigate and explain the factors underlying the inclination of zakat payers to trust a particular zakat institution. Design/methodology/approach – Based on the literature review and experience survey, a context specific questionnaire was developed as the main method of quantitative data collection. The...
Article
Full-text available
Zakat payers’ trust is vital to zakat organizations because its absence will undermine the institutional effectiveness of zakat. Unlike other forms of voluntary donations, zakat is a religious duty guided by divine rules. However, zakat payers have choices to turn to collection channels of their preference either through governmental or voluntary z...
Article
Full-text available
Purpose The purpose of this paper is to review the accounting treatments for corporate zakat, as advocated by accounting standards and guidelines, as well as those been practised by relevant corporations. The aim is to determine their appropriateness and adherence to both the Islamic as well as the accounting theoretical perspectives. Design/metho...
Article
The article below investigates islamic economics. The study on Islamic economics includes at least two main problems, (1) how the ethics of business from Islam view point, and (2) how the ethics of economcs according to islam perspective. According to the author that the ethics of economics is not only in islam, but also in other religion. But, Isl...
Article
The Islamic financial institutions generally, and the Islamic banks particularly have been interesting phenomena for about last two or three decades. They are believed [by many] to be an interesting, challenging and promising model of the current or conventional financial systems. In the case of Indonesia, despite of the fact that there are two off...
Article
Full-text available
This article attempts to develop the Islamic value in the economic science. As for the writer, there are many contradictions in Muslim life. Normatively, Islam has the ideal teaching of life; but on contrary there is no any correlation between the ideal doctrine and Muslim practice life. The contradictions seem when there is no any balance between...

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