PurposeThe purpose of this study is to examine accounting and management practices in two Indonesian awqaf institutions. It intends to seek evidence with regard to how mutawallis discharge their accountability.Design/methodology/approachTwo case studies were undertaken on two awqaf institutions in Indonesia, i.e. ABC and XYZ waqf foundations. Data were collected through various methods, i.e. interviews, document reviews and direct observations.FindingsThe findings show that ABC shows more efficient management and greater transparency and accountability than XYZ due to the presence of Islamically committed professionals in the former, despite the better accounting information system and more “academically” qualified personnel in the latter.Research limitations/implicationsThis study only concentrates on two Indonesian awqaf institutions.Practical implicationsThis study is expected to contribute to the improvement of waqf administration.Originality/valueThe paper is the first attempt to address accounting issues in awqaf institutions, particularly in Indonesia.

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Along with the revival of waqf (plural awqal) institution, the attention to the call for good governance and best practices of waqf has emerged. It is widely agreed that the best practice of good governance should be adopted as it is one of the critical success factors for revitalizing awqaf institutions. As far as waqf study is concerned, there is no existing study on waqf governance. This is probably because the conception of governance was used exclusively in the commercial sectors. In fact, governance in charitable and not-for profit organizations is much related to demonstrating accountability to stakeholders. This paper attempts to review some Islamic concepts and values which underpin the governance framework for awqaf institutions and thus demonstrate the Islamic accountability of mutawalli (awqaf manager).

Government Performance Accountability Report (LAKIP) as a part of Government Performance Accountability System (SAKIP) has an important role in good governance implementation in every government agency. This study aims to observe the implementation of SAKIP in oreder to achieve good governance in Padang State of Polytechnic (PNP). Based on LAKIP review by Directorate General of Higher Education in 2011, PNP got “Adequate” result. The LAKIP review result increased in 2012 and 2013. Data was collected through questionnaires based on government agency performance accountability woking paper relesed in Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform Number 13/2010. Items to be evaluated are (1) performance planning (Strategic Plan/Renstra), Annual Performace Plan/Renja, and Performance Establisment), (2) performance meaurement, (3) performance repoting, (4) performance evaluation, and (5) performance achievement.