Bridging Philanthropy and Financial Accountability: A Bibliometric Review of Cash Waqf and Cost Management Research

This study aims to explore the intellectual structure, thematic development, and research trends at the intersection of cash waqf and cost management, a domain that remains underexamined within Islamic finance and nonprofit resource optimization. Using a bibliometric approach, the study analyzed scholarly publications indexed in the Scopus database from 2003 to 2025. A systematic search strategy and defined inclusion criteria were applied. Bibliometric indicators such as publication output, citation analysis, and keyword co-occurrence were examined using VOSviewer to identify influential authors, sources, themes, and research clusters. The analysis reveals a growing scholarly interest in cash waqf, with notable publication increases after 2010 and a peak in 2024. Research output is heavily concentrated in Southeast Asia, particularly Malaysia and Indonesia. Thematic mapping identified six dominant clusters centered on waqf governance, Islamic philanthropy, and educational financing, with minimal integration of cost and management accounting concepts, highlighting a critical research gap. The study is limited to the Scopus database and English-language publications, potentially excluding relevant regional or non-indexed literature. Future research could expand coverage by incorporating multiple databases and qualitative content analysis. The findings offer strategic insights for policymakers, waqf institutions, and academics by identifying areas where management accounting tools can enhance financial transparency, efficiency, and sustainability in waqf practices. This study is among the first to systematically map the bibliometric landscape of cash waqf research with an emphasis on cost management, offering a foundation for interdisciplinary exploration and practical reform within Islamic social finance.