Journal of Islamic Accounting and Business Research

The Role of Islamic Governance in the Reinforcement Waqf Reporting: SIRC Malaysia Case
Dalila Daud,
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Dalila Daud, "The Role of Islamic Governance in the Reinforcement Waqf Reporting: SIRC Malaysia Case", Journal of
Islamic Accounting and Business Research, https://doi.org/10.1108/JIABR-01-2017-0008
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 The role of Islamic governance in the Reinforcement Waqf Reporting:

SIRC Malaysia case

ABSTRACT

Purpose - Waqf has the quality of perpetuity so waqf properties cannot be sold, bought or
given as a gift to others. Therefore, it is necessary to make sure that the property is fully
utilised and properly managed by the Malaysian Islamic councils. In order to properly
manage these properties, it is essential for the councils to have a proper reporting.
Unfortunatley, this is not the case in the present situation for waqf. It was found that there is
a lack of reporting on waqf matters. The main purpose of this paper is to explore how the
Islamic governance can contribute to the sufficient and adequate of waqf reporting.

Design/methodology/approach – This paper described what is being practised at present

for waqf reporting. A series of Islamic governance literature were proposed in reinforcing
waqf reporting.
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Findings – This paper fulfils a gap in prior research by discussing several systems in Islamic
governance to achieve transparency in waqf reporting. The findings of this paper may
provide a significant contribution to any organisation that act as a trustee for waqf.

Practical implications – This paper provides an opportunity for further theoretical approach
in defining and describing the role of governance in the reinforcement of waqf reporting. The
paper has recommend several strategies towards better governance in Islamic council and
these suggestions can be offered to the councils for improvement.

Originality/value – This paper examined several governance system in Islamic governance

to be applied in any Islamic organisation. This paper specifically deals governance issue that
should be practised by present councils to prevent lack in waqf reporting. This system
discusses the ways Islamic councils should perform since the system was originally
implemented by a previous, distinguished caliph, Umar Al-Khattab.

Benefits to the Country/Society/Organisations- This research will be of interest to policy

makers, especially Government and State Government. Given the current debate in
Malaysia on the most appropriate forms of regulation for the Islamic sector, this paper aims
to provide valuable insights into the role of Islamic governance in the system of regulation.

Significant Contributions to Knowledge - This paper seeks to contribute to the literature

by providing an insight on Islamic governance. This paper has recommend several
strategies towards better governance in Islamic council and these suggestions can be
offered to the councils for improvement.

Keywords – Waqf reporting, Islamic governance, Waqf

Paper type – Literature Review
 1. Introduction

Waqf is an instrument for the public’s benefit specifically aimed at a solution

to poverty alleviation. There are many definitions of waqf. Waqf is derived from the
root word “waqafa” which literally means “confinement and prohibition” or causing a
thing to stop or to stand still (Hasan, 2007; Salahat, 2007; Abd. Latiff, Ramli, Ismail,
and Sulaiman, 2010).

“…Al-Wasith dictionary pointed that al-waqf contains the definition of al-imsak

(to stop), al-man’u (prevent and prohibits)…waqf should be refrained from being
destroyed, sales and all other activities that are not suitable with its nature” (Kahf,
2004). This means that waqf properties can be used as neither gift nor be sold as
properties. On the other hand, waqf properties should be invested or developed in
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order to keep them to function. Chowdhury, Chowdhury, Muhammad and Yasoa

(2012) also support the above statement by explaining waqf definitions as to retain or
keep the properties in their “physical form”, whereas the profits or proceeds of its
development are used to help the needy. By properly investing and developing waqf
properties, the benefits or returns from the investments can be used to fulfil the
intentions of waqif and society.

The paper consists of four sections. In the first section, the introduction and
importance of waqf are discussed. Next section, problem identification regarding the
non-reporting of waqf by Islamic councils were explained. This section gives an
explanation of prior literature and theories relating to this paper. Section three is
about the perfect guidelines as a way a council should perform as a trustee. This
section, discusses the ways Islamic councils should perform governance and using
recommended guidelines which were implemented by a previous, distinguished
caliph, Umar Al-Khattab. The paper ends with a conclusion.

2. Problem Identification

In Malaysia, the State Islamic Religions Council (SIRC) is the sole trustee of
all waqf funds (Abd. Latiff et al., 2010; Yaacob, 2006; Ismail et al., 2014; Abdul
Rahim and Goddard, 2003), and that it has itself not reported on waqf, indicates an
important predicament. An Islamic entity like the one governing waqf should be the
shining example of transparency for all. The problem has been expressed by
Daftadar (2008) as follows:
 “Financial reporting in the waqf sector has long been regarded as something
of a “black hole”. The reliability of reported data and information is varied and long
way from being comprehensive” (p.2).

To date, there has been no thorough disclosure of waqf assets and liabilities,
revenues and expenses by the councils. Prior literature shows that there are
problems especially in reporting, such as the councils not even keeping up-to-date
waqf accounts (Khairi et al., 2014; Abdul Rahim et al., 1999; Masruki and Shafii,
2013), and mistakes in recording the financial transactions in religious institutions not
being corrected immediately (Abdul Rahim and Goddard, 2003). A paper conducted
by Md. Zain (2005) identified outdated financial reports and a lack of financial
reporting and accounting by Islamic councils as being the key issues. Her paper
revealed many shortcomings in reporting, such as where the councils took one to
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three years to complete the annual report, reports overdue by three to five years, and
that more than 50 percent of the councils ignored policies and regulations without
being penalised. Terengganu Islamic council (MAIDAM) had the problem of
unsystematic waqf data property and records, which were not updated as a result of
unsystematic documentation (Mustafa, 2007).

According to Mohamed et al. (2006), as well as lack of reporting there is no

standardisation among councils. Differences in reporting and disclosure among
Islamic councils are contributed to by differences in state jurisdictions. Reporting is
regarded as an essential tool in discharging accountability (Ihsan and Ibrahim, 2011;
Ihsan and Ibrahim, 2007; Yunanda, Shafii and Tareq, 2016).

Thus, waqf reporting is very important as it presents a picture of what is

happening in the councils. The public perceives waqf reporting functions as “story
telling” to them. Limited reporting has caused limited information amongst some of
the users.

Lack of transparency and standardisation need to be properly addressed.

There a lack of reporting especially on waqf matters among Islamic councils? How
can Islamic council rectify this problem?

The main purpose of this article is to explore the Islamic governance in the
Reinforcement of Waqf Reporting in Islamic Religious Councils. According to
Mohamed et al. (2006), as well as lack of reporting there is no standardisation among
councils. Differences in reporting and disclosure among Islamic councils are
contributed by differences in state jurisdictions. The Malaysian Constitution clearly
 stipulates the division of powers between the Federal and State governments
(Abdullah, 2007, 2009; Abd. Latiff et al., 2010). Abdul Rahim and Goddard (2003, p.
4) state that:

In the Malaysian Constitution, religion has been identified as within the

jurisdiction of the State. The State King is also the Head of the religion of Islam in his
State. In every state, the State Islamic Religious Council (SRC) has been established
to administer Islamic affairs.

3. Islamic Governance
According to Gupta (2008), there is a link between transparency and effective
governance. He states that transparency via information disclosed is increasingly at
the heart of governance initiatives, call as governance-by-disclosure. This means that
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reporting is a must in order to achieve good governance. There is a need for

regulation to influence governance structure and disclosure, so that corporations can
fulfil better governance.

Any organisation that is transparent in their reporting fulfils one of the criteria
in good governance. Thus, it is more meaningful to choose these councils rather than
to choose councils that are not transparent enough with their report as it might be a
problem and these councils do not fulfil the governance criteria. As a result, it is not
worth to examine an organisation which does not practice better governance
(Smallman, 2007).

The idea of governance starts from the Arabic term “tadbir”. This term has its
origin in the trilateral root word dubur, a noun that conveys the idea of “back”, “end”
or “result” Ismail (2008). Although the term tadbir itself is not used in the Qur’an, the
present tense of its verbal form, yudabbir, is repeated four times (Yunus: 3 and 31;
al-Ra’d: 2 and al-Sajadah: 5). This means that governance is as essential part in
human activities. Governance has been much discussed in Western academic circles
(Ismail, 2008). However, Islam has been concerned with governance for as long as
1400 years ago.

Abu-Tapanjeh (2008) compares Islamic principles of corporate governance with

conventional corporate governance. He uses the Organisation of Economic Co-
operation and Development (OECD) as a model for conventional corporate
governance, since it has become an international benchmark for policy makers,
 investors, corporations and other stakeholders. His paper found that the Islamic
perspective of corporate governance has broader horizons and does not
compartmentalise roles and responsibilities, so that all actions and obligations fall
under the jurisdiction of the divine law of Islam, whereas the OECD principles imply
that a firm has six different issues and obligations. The following are the OECD
principles:

1. Ensuring the basis for an effective corporate governance framework.

2. The right of shareholders and key ownership functions.

3. The equitable treatment of shareholders.

4. The role of stakeholders in corporate governance.

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5. Disclosure and transparency.

6. The responsibilities of the board.

In line with the findings of Abu-Tapanjeh (2008), the responsibility of the board in
Islamic governance should cover three important aspects:

i) Strategic guidance, where accountability is not only a requirement to

the board or stakeholders, but also to Allah the ultimate authority
ii) Monitoring of management should be holistic and integrative

iii) Accountability to council and stakeholders should incorporate

negotiation and co-operation, consultation and consensus seeking
with related stakeholders for decisions.

Faithful execution of all the duties and obligations is recognised as ibadah

(worship Allah), part of a life of continuous prayer and unremitting obedience to Allah
in all activities of life – spiritual, social, economic and political (Ashkary and Clark,
1997) with the objective being solely to seek the pleasure of Allah (Badran, 1986).

In order to deal with the waqf council, this paper divides waqf governance into
three parts. This is in accordance with the three levels of monitoring and supervision
in Islam. The first is imposed by Allah Almighty (Tawhid) (Hassan, 1992; Salih, 1926),
the second is self-controlling (vicegerent) (Hassan, 1992; Salih, 1926), and the third
is externally controlled (Siyasah shar’iyah) (Yaacob, 1996; Al-Futuh A.A, 1986).
 For waqf governance, the most important concept in Islam’s philosophy of nature
is the central Islamic concept of Tawhid (Unity of God) (Abdul Rahim and Goddard,
1998; Abu-Tapanjeh, 2008). This concept establishes absolute truth (which belongs
to Allah Almighty) as the basis, source and ultimate destiny for the whole universe.

The concept implies the unity and equality of all Allah’s creations in the
worship of Allah and their equality as partners in terms of the due respectful
recognition of the existence of all. Because of this, the councils are obliged to present
the truth and be transparent to meet the criteria of Tawhid.

Another directly related concept is Khalifah (vicegerent) (Abdul Rahim and

Goddard, 1998; Abu-Tapanjeh, 2008). This concept means that man is a “trustee” on
this earth and this requires him to act as a guardian and protector in dealing with the
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universe and its environment, wealth and also other creatures. As a result, in the
management of waqf properties the Islamic councils have a special role of
“Trusteeship” in relation to the management.

“Seest thou not that to Allah bow down in worship all things that are in the heavens
and on earth, - sun, the moon, the stars; the hills, the trees, the animals; and a great
number among mankind?” (Al-Hajj: 18).

“Allah has promised to those among you who believe and work righteous deeds that
he will assuredly make them succeed (those who rule) and grant them vicegerents in
the land just as He made those before them succeed others” (Al-Nur:55).

“Verily, all things have We created in proportion and measure” (Al-Qamar: 49).

The above verses focus on the governance of the managers or officers

entrusted by the federal or state government and on the managerial corporations
through a series of control mechanisms. The relationship between waqif and
managers is a subset of waqf governance in terms of management and
accountability. Carrying out the waqif‘s intended request is how one should see a
managers’ duty to Allah.

3.1 Monitoring Imposed by Allah Almighty Using Tawhid

Allah Almighty demands that people perform their duties dutifully as a khalifah
(vicegerent). There is no separation whatsoever from their practice in life as well as
performing rituals. Both are considered as “ibadah”. According to Idriz (2008), “the
shariah is good governance and good governance is shariah.” He believes that
 shariah has a scope which covers beliefs, principles, morality, human relationship,
and knowledge.

From the time of the Prophet Muhammad (pbuh) until the end of the 19th century,
Muslims did not highlight these two matters (i.e shariah and good governance) as
they were so clearly understood and integrated in their life. It means that vicegerency
is the ultimate scope which covers all aspects from desires, attitude, behaviour and
moral (Rashid, Sambasivan and Rahman, 2004). Without having characteristic of
vicegerents, we cannot perform good governance. Governance in Islam is based on
the Al-Qur’an and Sunnah. The principles and strategies used especially during the
Prophet (pbuh) and previous caliphs were proven to succeed.

The first principle of good governance of an organisation identified by the shariah

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is the selection of the right man for the job (Al-Futuh, 1986; Idriz, 2008). The prophet
from amongst his own blood relations assigned only to Ali ibni Abi Talib some state
responsibilities. Abu Bakr Siddiq avoided even a single appointment of any near
relations in the state administration. Umar ibni Al-Khattab (634-644 CE), retained the
above rule and added strict vigilance and transparent accountability as necessary
elements of good governance. During the time of Umar ibni Abd. Aziz, the 8th ruler of
the Umayyads (717-720 CE) constantly emphasised the importance of knowledge.
After he was elected as caliph, he donated all his wealth to the Bayt al-Mal
(Baitulmal) and lived with the two dirham daily salary that was given to him. However,
for serious scholars who contribute to knowledge significantly he offered 100 dinars
salary weekly (Al-Futuh, 1986; Idriz, 2008).

It can be seen that there were strategies conducted during the time of the
Prophet and caliphs about governance. The important rules for good governance
in Islam are (Idriz, 2008):

1. Appoint the right man for the job

2. Strict vigilance (watchfulness and caution)

3. Transparent accountability

4. Invite public opinion

5. Knowledge

To appoint the right man for the job means to appoint a person who has
“Tawhid” qualities as a caliph. The used of Tawhidic in general by implementing
 vicegerency concepts as a guideline throughout the governance process is
recommended to all organisations, private or government, charity or non-charity as
this system is flexible, and universal to promote better governance. Furthermore, it is
sourced from Al-Qur’an and sunnah, and has syummul (perfect) criteria.

Allah (Almighty) has said in the Al-Qur’an:

“There is not an animal in the earth, nor a flying creature flying on two wings, but
they are peoples like unto you. We have neglected nothing in the Book (of Our
decrees). Then unto their Lord they will be gathered” (Al-An’am:38).

Thus, Islam has a comprehensive set of rules and procedures governing the
conduct of human life, ranging from the daily activities of cleaning oneself to the
complexities of running an organisation. The Qur’an also stated that every individual
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is accountable for his or her undertakings. Allah SWT says:

“That Allah may reward them with the best of what they did, and increase reward for
them of His bounty. Allah giveth blessings without stint to whom He will” (Al-Nur: 38).

Based on the axiom of Tawhid, the main objectives of responsibility and

accountability should be to demonstrate responsibility not only to Allah and human
beings, but also to the environment. Tawhid, which signifies the acceptance of unity
of Allah SWT, provides one single direction in guaranteeing a unified spirit in
adhering to shariah (Al-Futuh, 1986). The concept of Tawhid also signifies man’s role
as Allah’s khalifah (vicegerent) on earth. Allah says:

“Behold thy Lord said to the angels: "I will create a vicegerent on earth." They said
"Wilt thou place therein one who will make mischief therein and shed blood? Whilst
we do celebrate Thy praises and glorify Thy holy (name)?" He said: "I know what ye
know not" (Al-Baqarah: 30).

What we learn from the verses is that good governance establishes justice by
restoring the dignity of Man. In this context, the Qur’an concept of khalifah or Allah’s
vicegerentship-is that Allah created mankind as His representative on earth.
Everything on earth belongs to the Creator but humanity as his vicegerent has
authority to utilise Allah’s creations for further progress and development.

3.2 Internal Monitoring Using Vicegerent

In addition, as a khalifah (vicegerent), mankind has to observe and act within

the vicegerency relationship which entails fulfilment of the duties and obligations due
 directly to Allah (haqqu-Allah) and duties and responsibilities to oneself and to fellow
beings and His creations as well as being accountable to Allah for what man has
been entrusted with on the Day of Judgement (Al-An’am:165; Al-Hadid: 7). Thus, a
council as nazr or trustee has to make the best efforts, as a verse in the Al-Qur’an
indicates;

“Soon will God observe your work, and His Messenger, and the believers: soon will
ye be brought back to the Knower of what is hidden and what is open: then will He
show you the truth of all ye did” (At-Taubah: 105).

From the verse, Allah SWT is concerned about how work is done, in this case
how the accountability for matters is put into practice. This verse clearly explains the
need for both accountability and transparency in achieving taqwa. Previous studies
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on accountability on waqf such as by Ibrahim (2000), Ihsan and Adnan (2009) and
Osman (2010) suggest dual accountability for waqf councils. A framework of Ihsan
and Adnan (2009) extended by Ibrahim (2000) explained the need for the waqf
council to utilise dual accountability. Dual accountability includes being accountable
for all resources entrusted. It should visibly fulfil Allah’s commands and avoid His
prohibitions (guided by Qur’an and hadis). For instance, in managing waqf assets,
councils cannot violate shariah rules. At the same time, councils should show
accountability in fulfilling waqf objectives as the waqif wishes. Councils also need to
ensure that the waqf will contribute to the betterment of the ummah.

To be successful in attaining the concept of vicegerents, a person need to be

taklif (responsible, accountable) in everything he does. Taklif by definition is broader
than accountability. It covers accountability, trust and responsibility (Al-Futuh, 1986).
This explains the vicegerent status of man in the world, in which Allah has given
amanah or trust of the earth to man.

“He it is Who hath made you regents in the earth; so he who disbelieveth, his
disbelief be on his own head. Their disbelief increaseth for the disbelievers, in their
Lord's sight, naught save abhorrence. Their disbelief increaseth for the disbelievers
naught save loss” (Al-Fatir: 35-39).

This command is detailed in another verse of the Qur’an, that man should
fulfil (every contract) because for (every contract) will be questioned (on the Day of
Judgement).
 “Come not near the wealth of the orphan save with that which is better till he come to
strength; and keep the covenant. Lo! of the covenant it will be asked” (Al-Israa:34).

Taklif also obliged the practitioners to be truthful and transparent in their

reporting; as indicated in the Al-Qur’an, “To Allah belongeth all that is in heavens and
on earth. Whether ye show what is in your mind or conceal it, Allah calleth you to
account for it” (Al-Baqarah: 284). The need for transparency in disclosure and
revelation practices is vital and this has been supported in a hadith from the Prophet
specifically as follows:

“It is not permissible to sell a paper without making everything (about it) clear, nor is it
permissible for anyone who knows (about its defects) to refrain from mentioning
them” (Muslim, n.d).
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The second concept is tawakkal, which is to believe that all matters are in the
hands of Allah. Everything in the will of Allah will happen. After the council performs
transparency as the best they can, they should show all their deeds to their Lord
Allah the Almighty, and entrust matters to Him completely. Allah the Almighty says:

“Then out spake two of those who feared (their Lord, men) unto whom Allah had
been gracious: Enter in upon them by the gate, for if ye enter by it, lo! ye will be
victorious. So put your trust (in Allah) if ye are indeed believers” (Al-Maa'idah: 23).

Disclosing more information to the public will reflect the Islamic council’s
sincerity, especially so to Allah the Almighty as to their actions and to the importance
they attach to the truth by being transparent and gaining the public’s acceptance.
Allah the Almighty Most High says in the Noble Qur’an, "Ask your Lord for
forgiveness and then turn in taubah (repentance) to Him..." (Hud: 3).

Both taklif and tawakkal are important in order to attain Islamic accountability.
For example, Saidina Umar bin Al-Khattab during his time, changed the form of
management. A general official function in his time was to keep public affairs and
this was categorised as civil handling. Saidina Umar bin Al-Khattab separated the
jobs into executive tasks. Judges were appointed especially to administer justice and
governors ruled provinces. The qadi (experts in Islamic knowledge) were directly
under his supervision (Abu Sin, 1997, p. 50-51). In an effort to take care of the
society’s interest, and to make sure people were always getting good treatment from
civil servants, Saidina Umar bin Al-Khattab used management supervision of officers
and his staff. During his rule, he, himself did the act of supervision. He was always
 fair. During Umar’s time, he monitored all the officers in the government. In
Abbassiyyah, there was a department specifically for this purpose, named diwam al
mazalim. Special staffs were appointed to report cases known as “sahiblal mazalim”
(Abu Sin, 1997; Ahmad, 2009; Naim, 2008; Jabnoun, 2008; Makhsin, 2008; Yaacob,
1996; Al-Futuh, 1986; Salih, 1926).

One has to remember that Allah the Almighty is always watching that the
actions are in compliance with Islamic rules and regulations. Therefore, councils
have no choice but to pursue the guidance and laws of Islam. Guided by the proper
relationship with Allah, a man’s relationship with fellow human beings should be
inspired by the values of trust, truthfulness, firmness, fairness, respect of the law,
kindness, tolerance etc.
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A Muslim has to develop a good sense of social consciousness and nourish a

feeling of human response, and provide him and his dependents generously without
extravagance enough to meet his legitimate needs. In any operations, leaders must
respect the haq (rights) of all parties such as stakeholders, including employees,
suppliers, environment etc. Muslim actions towards others must be in the form of
amal salih (good deeds) which is the key to the attainment of al-falah (Muhamad and
Muwazir, 2008).

3.3 External Controls Using Islamic Supervision (Siyasah Shar’iyah)

Ulama (theologian) has different opinions on what is meant by siyasah

shar’iyah. Literally, siyasah shar’iyah means Islamic orientation law or rule according
to Islamic law (Yaacob, 1996). According to Kamali (1989, p.141), siyasah shar’iyah
“… in the usage of the fuqaha, siyasah shar’iyah implies decisions and policy
measures taken by the Imam and the ulul-amr (government) on matters for which no
specific ruling could be found in the shariah.” Fiqh (Religious) scholars have
expanded the use of the term where any government affairs shall be in accordance
with maslahah (a set of people’s interests and needs) and do not conflict with the
principles of religion, without a specific dalil (verse).

That state government actions against its citizens must be based on the
maslahah is a key principle in siyasah shar’iyah. This means that every decision and
action of a government should aim for the good of mankind. This policy can also be
used in waqf governance, even though it is not implemented or noted in the Al-
Qur’an. As long as it brings benefits to Islamic organisations, councils are
recommended to implement it. The methods used in siyasah shar’iyah can be used
 in supervisions on waqf governance to improve reporting and transparency especially
to society. Siyasah shar’iyah can be implemented in the councils in meetings (syura),
reports to public, monitoring activities, reviewing audits from time to time and
presenting reports to members of the religious council.

Siyasah shar’iyah also includes decision making. According to Al-Futuh

(1986), anything related to decision making points to a governance issue. According
to Lewis (2006), Islamic law and its distinctive Islamic institutions provide very
different implications for decision-making to conventional approaches. He explains
that Islamic corporate governance necessarily has a wide commission, with
obligations extending beyond shareholders, financiers and management to suppliers
and customers.
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This is supported by a paper conducted by Aras (2008) that shows that

governance is fundamental to the continuing operation of any corporation. Islam lays
great emphasis on caring for the welfare of mankind. Every human that has a spark
of life ought to be concerned by the injustice and difficulty experienced by other
members of the human family. Islamically, there is a strong link between faith and
active social conscience, just as there is a link between disbelief, hypocrisy on the
one hand and inhumanity and indifference to the plight of humanity on the other. In
Surah Al-Ma’oun the Almighty reminds us;

“Have you seen him who denies the Deen? He is the one who harshly rebuffs the
orphan and does not urge the feeding of the poor” (Al-Ma’oun: 1-3). In this
subsection, the researcher introduces a system used by the prophet, caliphs and
exercised by leaders during the earlier Umayyah and Abbassiyyah periods.

During the times of the Prophet Muhammad (pbuh) and Saidina Abu Bakar, they
did a little supervision on public affairs since at that time they focused on fighting the
non-Muslims. However, during Umar Al-Khattab, the implementation of supervision
was vital for the Islamic constitutions. The concepts of syura, hisbah, shariah
supervisory process, religious audit and Al-Mazalim establish the basic building
blocks of a system of Islamic supervision (Abdul Rahim, 1998; Lewis, 2006; Azid,
Asutay and Burki, 2007). This framework becomes apparent when the paper
considers the three dimensions of decision-making: “by whom”, “for whom” and “with
what” resources and thus “to whom” accountability is due for the use of resources
(Lewis, 2006). Azid et al. (2007) also support the theory of decision making in Islam
which involves three fundamental aspects; by, for whom and with what resources,
have to respond to these questions in an efficient manner. This means that the
 activities are in accordance with the shariah and this has a direct consequence on
the governance.

i) Syura
As a means of governance, syura should be adopted and adapted with the
guidance of Islamic sources for investment practices (Lewis, 2006). According to
Lewis (2006), the institution of syuratic decision-making process explains how
decision-making in business and other activities can meet moral values. The Holy
Qur’an is very clear on the issue of “by whom” in the following verses:
“And consult them on affairs (of moment). Then, when thou has taken a decision, put
thy trust in Allah” (Ali-Imran: 159).

“Those who respond to their Lord, and establish regular prayer; who (conduct) their
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affairs by mutual consultation; Who spend out of what We bestow on them for
sustenance” (Ash-Shura: 38).

From both of the verses, when people make decisions, it is important to consult
people before making any final decisions. How the decision-making is made will be
reflected in the final decision. Abdul Rahim (1998) explains that syura members as
far as possible should include representatives of shareholders, employees,
customers and other interested parties. Lewis (2006) also supports obligations
extending beyond shareholders, financiers and management to suppliers and
customers. This is in line with the spirit of Islam, that all Muslim shareholders must
take a personal interest in the management of each of the organisations in which
their funds are invested. This type of involvement attempts to ensure that corporate
activities and policies are properly discussed and that a consensus has been
reached, including on wider ethical and societal concerns.

ii) Hisbah

The word hisbah originates from the word “ha-sa-ba”, which means quantity, proud,
comparable, reward (Makhsin, 2008). Hisbah, by definition is “a regulative institution
for market system” (Asutay, 2007, p.13). Even hisbah is called as “inspector of the
market” (Bhatti and Bhatti, 2009, p. 8). And according to Islahi (1992, p.7) “hisbah is
a very important institution of Islamic state” Chapra (1985), stresses that hisbah
emphasises in trade and exchange the need for well-regulated and properly
functioning markets through their effective regulation and supervision.
 Enforcement is one of the elements in interior governance and management. The
first person that performed this duty was Prophet SAW, when he took strolls in
Madinah to attend a market. When he crossed to a booth which sold food, he put his
finger inside a food container and found the food wet and the Prophet inquire of the
stall owner, “What are you doing?” The stall owner replied, “This food was hit by rain,
O’ Prophet”. ”Why don’t you put it on the top so potential buyers can see it? Those
who cheat is not one of us”, he responded (Ahmad, 2009; Naim, 2008; Jabnoun,
2008; Makhsin, 2008; Yaacob, 1996; Al-Futuh, 1986; Salih, 1926; Kahf, 2000).

The Prophet’s enforcement on hisbah (monitoring) works by seeing and

overseeing things with regard to general procedures, and also taking care of crime
especially, which needs further action taken quickly. This task has also been
implemented by Caliph Umar Al-Khattab, although the term was only identified in the
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era of Abbassiyyah, which is during the rule of Al-Mahdi (158-169M). Saidina Umar
once struck a camel and asked his master, “Why do you load your camel more than
his ability?” (Abu Sin, 1997, p.71-72). The enforcer is to urge good deeds and
prevent sin, preserve good behavior and trust (Ahmad, 2009; Naim, 2008; Jabnoun,
2008; Makhsin, 2008; Yaacob, 1996; Al-Futuh, 1986; Salih, 1926).

Another strategy was using an open door policy by staff (governor) where
Saidina Umar gave priority to his officers to apply the “open door” system to public.
When he got a report that one of his staff prevented public arrival by closing his
house door, Umar commanded that his door should be set on fire. This incident took
place in Kufah and Hims (Camara, 2007).

The purpose of hisbah is to guard oneself from evil and to promote goodness in line
with amal maaruf nahi mungkar (ensuring the right conduct and forbidding unethical
behaviour) (Ahmad, 2009; Naim, 2008; Jabnoun, 2008; Makhsin, 2008; Thaib, 2006;
Yaacob, 1996; Al-Futuh, 1986; Salih, 1926). The verse that emphasises hisbah is;

“Let there arise out of you a band of people inviting to all that is good, enjoining what
is right, and forbidding what is wrong; they are the ones to attain felicity (Ali-
Imran:104).

According to Asutay (2007), p.9;

“Competition does not allow for the creation of conflict between self-interest and
social interest but rather is arranged to work in co-operation so that various individual
and social claims to resources, can be met in an economically and socially efficient
 manner.” Saleh (2009) explain hisbah is to safeguard the limits of Allah from being
violated, protect the honour of the people and ensure public safety. Hisbah is also
responsible for monitoring the market place, craftsmanship and manufacturing
concerns to ensure that the laws of Islam are upheld by these entities.

Hisbah initially, was performed in the market where according to Asutay

(2007):

“Regulates the market mechanism by responding to its failures and short comings
and overcoming its excesses” (Asutay, 2007, p. 13).

Iqbal and Khan (2004) also state that hisbah was the regulation and
supervision of markets to ensure proper market conduct by all concerned. The Caliph
who was popular with his hisbah adoption was Khalifah Umar Al-Khattab. During his
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era he developed several diwan (departments) to make sure hisbah was being
implemented. He, himself went to observe his public activities at nights (Ahmad,
2009; Naim, 2008; Jabnoun, 2008; Makhsin, 2008; Yaacob, 1996; Al-Futuh, 1986;
Salih, 1926).

An Islamic corporate governance framework promotes wider ethical and societal

concerns through the establishment of the institution of hisbah. The main objective is
amal maaruf nahi mungkar (to ensure the right conduct and forbid unethical
behaviour) in the wider social interest. The duties cover religious activities,
community affairs and encouraging ethical behaviour in business dealings. The
western commentator may see confusion between private and public affairs, but the
nature of Islam is to deal with humanity and human affairs in total (Baydoun and
Willett, 1997).

Hisbah can be performed by waqf councils especially in monitoring the activities

and work done by the waqf unit. According to Lewis (2001), hisbah is a necessary
counterpart to supervision, follow-up and monitoring. During Umar Al-Khattab’s time,
hisbah was done as a part of governance, where he monitored and governed waqf
and zakat departments, under Baitulmal. The institution of hisbah offers a framework
for social ethics, and this framework may also be relevant to monitor corporations
(Abdul Rahim, 1998).

iii) Shariah Audit

The third fundamental question is with what resources and to whom

accountability is due. The accounting concept of the firm, the institutions of shariah
 supervision and religious audit provides the operational framework (Azid et al., 2007)
for answering this. Islamic religious auditing provides an institution to solicit advice
and also monitor performance to ensure that a company operates as a strictly Islamic
concern. Such an institution might be able to provide a solution for western
companies to take their activities beyond economic efficiency.

Haron, Idiab and Ahmad (2013) define audit shariah as the inspection and audit
confirmation about Islam and shariah. According to them, auditing is a process by
which an individual is competent, independent gathering and evaluating evidence
about the information. Thus, shariah audit can be used for inspection and verification
of governance in a council to ensure that the waqf council’s activities are conducted
in accordance with the principles set out by Islam. It is one of the mechanisms in
place to ensure compliance by the Islamic council sector and protect the principles
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outlined by the shariah of Islam.

Shariah audit can be done on waqf, to provide and give advice to the waqf
councils in dealing with waqf activities. Having a shariah audit can enhance
monitoring to ensure that the councils operate as strictly Islamic concerns.

iv) Wilayat Al-Mazalim

Wilayat al-Mazalim is the combination between judiciary power and the King’s
power. The person in charge in al-Mazalim is the one who has the highest
responsibility as well as being the most powerful in the hierarchy in the country, more
powerful than governors, magistrates or even ministers (Ahmad, 2009; Naim, 2008;
Jabnoun, 2008; Makhsin, 2008; Yaacob, 1996; Al-Futuh, 1986; Salih, 1926). Mazalim
comes from an Arabic word zalama, which means the highest position in the
hierarchy. The purpose of this institution was to rectify any problems usually arising
from public complaints that cannot be rectified by other levels of supervisions (El-
Affendi, 2006).

The uniqueness of this institution is that there is no limit in its jurisdiction. The
court does not need any law procedures and was being judged by the khalifah or in
today’s scenario is the Sultan. For example, during his time, Khalifah Umar Al-
Khattab would make sure to meet the public during the hajj time. He wanted to hear if
there is any injustice or complaints from the public. He would personally take
immediate action. This influenced the Arabs during that time as it was very important
and significant in judging, upholding justice, stamping out tyranny and realizing
tormentor.
 This method of supervision should be implemented in matters which included
waqf. Currently in Malaysia, a King, who has the highest power in the Islamic
councils, his actions and jurisdictions may have drastic changes in any mislead
decisions made by the council. For example, if there is a complaint from the public
with decision made by magistrate, minister or even Islamic council officers, the King
can take immediate action and solve the problem. Not just complaints from the public
but the King can also accept complaints from his officers. Any arising complaint or
injustice matters regarding waqf, the Kings have the ultimate say to rectify any
problems.

4. Conclusion

This paper deals with the need for Islamic governance in order to have
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transparency in waqf reporting. A section on Islamic governance is given as it is

believed to be appropriate to explain how Islamic governance is important in order to
implement waqf reporting. There is no specific framework for waqf governance at the
moment. As mentioned earlier, each council is governed by the state governments
and the policies implemented in individual governments are different. Thus, it is
suggested that Islamic council should implement Islamic governance with some
Islamic supervision strategies.

This paper attaches fundamental importance to the council unit, and should
be a valuable resource for attempting to understand the issues surrounding waqf
information, particularly by finding how Islamic governance can contributes to
effective reporting.

This research will be of interest to policy makers, especially government. This

paper aims to provide valuable insights into the role of annual report in the system of
regulation. It also suggests that reporting has the capacity to be a flexible mechanism
for discharging multiple meanings of accountability and to enable fulfilling a formal
role in accounting to the public, as well as the accountability role which appears to be
important to internal management of the Islamic councils.

This paper has recommend several strategies towards better governance in

Islamic council and these suggestions can be offered to the councils for
improvement. This paper fulfils a gap in prior research by examining the governance
implications of waqf reporting. Most prior researches paper the effects of law and
administration on waqf (Abdul Rahim and Goddard, 2003; Md. Zain, 2005). The ideal
waqf governance assures integrity, accountability and transparency of reporting. The
 findings of this paper may provide a significant contribution to Islamic Councils
throughout the world on the importance of their roles in ensuring governance through
reporting. This is to achieved the means to better reporting and improved Islamic
accountability amongst practitioners.

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