Governance and Waqf Institutional Effectiveness: A Systematic Review and Conceptual Framework
Abstract
Waqf institutions are increasingly expected to contribute to social welfare, economic development, education, healthcare, and community wellbeing. However, the institutional value of waqf depends not only on the existence of endowed assets, but also on whether those assets are governed through clear, accountable, and effective institutional arrangements. Existing waqf governance studies have examined issues such as regulation, accountability, management, and digitalization, yet these dimensions are often discussed separately, leaving limited synthesis on how governance collectively explains waqf institutional effectiveness. This study addresses the gap by conducting a systematic literature review of Scopus-indexed journal articles published between 2019 and 2025. Using a structured title-based search and PRISMA-guided screening process, 108 initial records were identified, 54 articles were retained after filtering, and 21 articles were included in the final review. The review shows that waqf governance is shaped by
four interconnected dimensions: regulation, accountability, management, and digitalization. Regulation provides legal and institutional clarity, management reflects operational execution capacity, digitalization supports traceability and administrative visibility, while accountability converts governance arrangements into stakeholder trust, transparency, and institutional credibility. The study contributes by reframing waqf governance as an integrated governanceeffectiveness framework rather than a set of isolated administrative concerns. It further proposes accountability as a connecting mechanism through which regulation, management, and digitalization become meaningful for waqf institutional effectiveness. The findings provide a con
ceptual foundation for future empirical testing and offer practical guidance for waqf regulators, mutawalli, nazhir, and policymakers seeking to strengthen waqf governance and institutional performance.
