Privileging downward accountability in waqf management

Purpose: This paper aims to argue for the need of beneficiaries' involvement in matters impacting them. The current effort to improve waqf management and the trend of waqf studies seems to focus on waqf financing/investment using sophisticated financial tools and inviting participation from business entities. There was no conscious effort to engage the beneficiaries/public as the means to inform and improve the way waqf properties are managed despite it being, arguably, the primary stakeholder. Design/methodology/approach: This is a qualitative study informed by the concept of downward accountability. Interviews with staff involved in managing waqf properties are conducted. Data is interpreted, resulting in emerging themes. Findings: This paper argues that the way waqf entity is structured and the staff's value is important in determining whether benefit accrues to beneficiaries. Grounded on Islamic ethos, the values of individual staff is imperative in ensuring downward accountability is discharged. The closeness and empathy between staff and beneficiaries contribute towards a meaningful operationalisation of downward accountability. Research limitations/implications: Because of the nature of methodology focusing on specific waqf practices in two specific waqf settings, the result must be interpreted within its context. Practical implications: Waqf entity needs to have a structure where beneficiaries are meaningfully involved. Social implications: This paper argues that the benefit of waqf establishment may not accrue to beneficiaries if it is undertaken without their engagement. Originality/value: This paper raises the importance of engaging beneficiaries as one of the approaches in serving them. Any future project involving the targeted beneficiaries should involve them in some capacities

Determinants of intention to give zakat on employment income: experience from Marawi city, Philippines

Purpose – The purpose of this paper is to identify the factors influencing intention of Muslim Filipinos to give zakat on employment income. Design/methodology/approach – The study used the extended theory of planned behaviour – an extension of the theory of reasoned action – to investigate the factors influencing intention to give zakat. The theory introduces six variables (i.e. attitude, perceived behavioural control, injunctive norm, descriptive norm, moral norm and past behaviour) in predicting the intention to give zakat. Totally, 450 questionnaires were distributed to the respondents in a Muslim-majority area (i.e. Marawi City), and 384 cases were deemed usable. The data have been analysed using multiple regression analysis. Findings – This paper finds that attitude, descriptive norm and moral norm have a positive relationship with the intention to give zakat. Meanwhile, perceived behavioural control, injunctive norm and past behaviour are found to have insignificant influence over intention. However overall, the study supports the extension of the theory of planned behaviour which accounts for 53 per cent of the variance in intention. Originality/value – This paper provides new insights on factors influencing the intention to give zakat on a non-Muslim majority country setting where no zakat institution operates. This paper also used the extended theory of planned behaviour on zakat compliance literatur

Prophetic seerah: an analysis of Prophet Muhammad S.A.W. leadership qualities in selected events

This essay attempts to revisit selected events in the life of Prophet Muhammad (ﷻ) to demonstrate caliber leadership qualities possessed by the Prophet (ﷻ) throughout his lifetime with specific reference to certain events in Prophet (ﷻ)'s lifetime such as in the events of signing of Treaty Hudaibiyah, foundation of Islamic state of Medina, and Prophet (ﷻ) involvements in certain battles. Readers will be able to sense and identify several number of important leadership qualities such as trustworthy, firm, steadfast, patience, and benevolent to name a few shown by Prophet Muhammad (ﷻ) in the events or encounters. In doing this, this study uses a method of content analysis of early biography works of Prophet Muhammad (ﷻ) available in Malay and English languages. Thus, this study establishes the fact that the Prophet (ﷻ) indeed was a man of high caliber leadership

Perceptions of zakat recipients on zakat disclosure

Studies about disclosure of Islamic financial institutions isstill at its infancy. There are some zakat disclosure studies in the perception of zakat recipients but there is very limited study related to students as the zakat recipients.The objective of the study is to explore the perception of zakat recipients on the disclosure of zakat : institutions in Malaysia. Downward Accountability concept was applied as theoretical framework of this research. A total of 2109 questionnaires were sent to the Zakat Department of a public institution of higher learning in Malaysia. 1018 questionnaire were received and only 544 questionnaires were usable. The results of the study show that the zakat recipient students perceived disclosure of financial information more important titan non-financial information

Accountability of waqf management: insight from praxis of nongovernmental organisation (NGO)

The paper aims to examine the way in which improvement on the effectiveness and efficiency of waqf management may be made through its relationship with beneficiaries, in this case the poor. The study uses accountability as the main conceptual lens informing this relationship. Although there are many ways to improve waqf management, it is important that the relationship of waqf management with beneficiaries must be given due consideration. This consideration does not merely see participation of beneficiaries as the passenger in the relationship, i.e., sitting at the receiving ends of the relationship or the assistance receiver/the poor. Rather, the relationship should look at the relationship as one of the means to improve management of waqf. Drawing from accountability literatures especially NGO accountability and the notion of participative accountability, the paper looks at the potential of the notion of downward accountability to augment the conventional upward accountability. In other words, while effort to improve the effectiveness of waqf management tends to focus on upward reporting and accountability to board of trustee akin to corporate style reporting to board of director, there may be a huge potential to listen to and to have dialogue ‘downwardly’ to beneficiaries. Stated differently, an improved accountability relationship downwardly to beneficiaries offers an opportunity for an improvement on the effectiveness and efficiency of waqf management. This is essentially a conceptual paper in which the empirical study is in progress. In presenting the conceptual elements, the paper draws experience from NGO literature especially literatures on NGO accountability and explore the extent to which improved accountability relationship towards the poor may improve the effectiveness and efficiency of waqf management