Management of Waqf Properties: A Case Study in Sri Lanka
Keywords:
Waqf, Management, Administration, Property, Islam, InstitutionAbstract
Waqf is an essential component of the Islamic economic instrument that is firmly considered to be capable of resolving socio-economic issues, primarily in the effort to eradicate poverty caused by a lack of income and work. Based on the analysis of the semi-structured interview, this study seeks to investigate the role of the Waqf Board of Sri Lanka and the challenges and issues arising in managing waqf assets. The review of the literature contributed to constructing its theoretical structure. The findings reveal several shortcomings in the administration of waqf assets, including insufficient skilled human resources, lack of utilization of waqf assets, unawareness of the community on waqf, misuse of the waqf assets, and shortage of transparency and accountability. Hence, the study proposes that the proper management of the waqf assets would be sufficient to meet most if not all the needs of the community to a significant extent. The findings will be beneficial to waqf managers and will help enhance waqf institution administration and management. The findings will be beneficial to waqf managers and will help enhance waqf management.
Downloads
References
Abas, F. N., & Raji, F. (2018). Factors Contributing to Inefficient Management and Maintenance of Waqf Properties: A Literature Review. UMRAN - International Journal of Islamic and Civilizational Studies, 5(3), 53–67. https://doi.org/10.11113/umran2018.5n3.233 DOI: https://doi.org/10.11113/umran2018.5n3.233
Abubakar, A. M. (2014). Towards an Effective Investment in Waqf Properties in Nigeria. Proceeding of the International Conference on Masjid, Zakat &Waqf (IMAF 2014), 115–122. https://www.academia.edu/12047210
Ahmed, U., Mohammed, M. O., Faosiy, O. A., & Daud, N. M. (2015). Examining the Perception of Muslim Community in Uganda on Waqf and its Role on Socio-Economic Development Kulliyah of Economics and Management Sciences , Communities of Research , Humanities and Quality of Life ,. Middle-East Journal of Scientific Research, 23(6), 1173–1180. https://doi.org/10.5829/idosi.mejsr.2015.23.06.21999
Che Azmi, A., & Hanifa, M. H. (2015). The Sharia-compliance of financial reporting practices: a case study on waqf. Journal of Islamic Accounting and Business Research, 6(1), 55–72. https://doi.org/10.1108/JIABR-10-2012-0069 DOI: https://doi.org/10.1108/JIABR-10-2012-0069
Chowdhury, M. S. R., Chowdhury, I. A., Muhammad, M. Z., & Yasoa, M. R. (2012). Problems of Waqf Administration and Proposals for Improvement: A Study in Malaysia. Journal of Internet Banking and Commerce, 17(1), 1–8. http://www.arraydev.com/commerce/jibc/
Cizakca, M. (2004). Ottoman Cash Waqfs Revisited : The Case of Bursa 1555- 1823. Foundation for Science Technology and Civilization. http://www.fstc.co.uk
Çizakça, M. (2016). Merging Waqf and Sukuk. Journal of Islamic Economics Banking and Finance, 12(3), 98–111. https://doi.org/10.12816/0046320 DOI: https://doi.org/10.12816/0046320
Department of Muslim Religious and Cultural Affairs. (2013). Annual Performance Report - 2013 Expenditure Head 202. Sri Lanka: Department of Muslim Religious and Cultural Affairs.
Fawzer, F. N. N. (2011). Status of Waqf management in muslim minority country: a case study of Colombo district (Sri Lanka) [Master’s thesis, International Islamic University Malaysia]. http://studentrepo.iium.edu.my/jspui/handle/123456789/2125
Hamat, Z. (2014). Substitution Of Special Waqf (Istibdal): Case Study At The Religious And Malay Custom Council Of Kelantan (MAIK). The Macrotheme Review, 3(4), 64–71. https://macrotheme.com/yahoo_site_admin/assets/docs/8MR31DKa.1365204.pdf
Hashim, A. (2010). Administration of Waqf Institutions in the Kenyan Coast: Problems and Prospects. Awqaf, 10(18), 57–66. http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/41642
Ihsan, H., & Hameed, H. M. I. S. (2011). WAQF accounting and management in Indonesian WAQF institutions. Humanomics, 27(4), 252–269. https://doi.org/10.1108/08288661111181305 DOI: https://doi.org/10.1108/08288661111181305
Kamaruddin, M. I. H. (2018). A Case Study on Waqf Reporting Practices for Governance, Performance and Socio-Economic Impact in Malaysia. International Journal of Management, Accounting and Economics, 5(9), 693–714. http://www.ijmae.com/
Kamaruddin, M. I. H., Masruki, R., & Hanefah, M. M. (2018). Waqf Management Practices: Case Study in a Malaysian Waqf Institution. World Journal of Social Sciences, 8(3), 1–12. https://zantworldpress.com/wp-content/uploads/2018/10/1.-Rosnia.pdf
Karim, M. F. (2010). Problems and prospects of Awqaf in Bangladesh: A legal perspective. Kuala Lumpur: International Islamic University Malaysia.
Mahroof, M. M. M. (1990). Islamic Law in Sri Lanka: the Formal and Informal Aspects. Islamic Studies, 29(1), 77–90. https://www.jstor.org/stable/20839983
Marsoof, S. (2004). Awqaf experience in Sri Lanka. Awqaf, 6, 1–32.
The Muslim Mosques and Charitable Trusts or Wakfs Act- Sri Lanka, (1956). https://www.lawnet.gov.lk/muslim-mosques-and-charitable-trusts-or-wakfs-5/
Moh’d, I. S., Mohammad, M. O., & Saiti, B. (2017). The role of Waqf and trust commission (WTC) in Zanzibar: Problems and prospects. Journal of Islamic Economics, Banking and Finance, 13(1), 96–107. https://doi.org/10.12816/0051157 DOI: https://doi.org/10.12816/0051157
Mohammad, M. T. S., & Iman, A. H. M. (2006). Obstacles of the Current Concept of Waqf to the Development of Waqf Properties and the Recommended Alternative. Malaysian Journal of Real Estate, 1(1), 27–38.
Mohsin, M. I. A. (2019). A Brief History of WAQF: An Islamic Socio-Financial Institution of Philanthropic Endowment. SAHULAT, 7(2), 7–22. http://www.sahulatjournal.com/
Mutalib, H., & Maamor, S. (2018). Investigating Issues and Challenges in Utilising WAQF Property. International Journal of Engineering & Technology, 7(4.19), 158–160. http://www.sciencepubco.com/index.php/IJET
Noipom, T., & Labduang, A. (2020). Awareness of Waqf of Thai - Muslims in the Southernmost Provinces of Thailand. Journal of Humanities and Social Sciences,15(2), 75–96. https://so03.tci-thaijo.org/index.php/eJHUSO/article/view/248328
Omar, M. A. (2013). Foreword. In M. Obaidullah, Training Manual on Awqaf Development and Managment (p. 4). Islamic Research and Training Institute (IRTI). DOI: https://doi.org/10.2307/j.ctvgc6092.4
Osman, Z. (2012). Accountability in managing waqf properties: the case of two State Religious Councils in Malaysia [Doctoral thesis, Royal Holloway, University of London]. https://repository.royalholloway.ac.uk/items/13fc2a72-7924-6d93-88f9-13a207b3bbf2/9/
Puad, N. A. B. M., Rafdi, N. B. J., & Shahar, W. S. S. B. (2014). Issues And Challenges of Waqf Instrument: A case study of MAIS. E-Proceedings of the Conference on Management and Muamalah, 119–130. https://webmasterfpmkuis.wixsite.com/fpm2014/comm-e-proceedings
Saad, N., Kayadibi, S., & Hamid, Z. (2017). The contribution of waqf institutions in Malaysia and Turkey in improving the socio-economic conditions of the society. Turkish Journal of Islamic Economics, 4(1), 1–29. http://irep.iium.edu.my/56107/ DOI: https://doi.org/10.15238/tujise.2017.4.1.1-29
Saad, N. M., Sarif, S. M., Osman, A. Z., Hamid, Z., & Saleem, M. Y. (2017). Managing corporate waqf in malaysia : perspectives selected sedcs and sircs. Jurnal Syariah, 25(1), 91–116. DOI: https://doi.org/10.22452/js.vol25no1.5
Sairally, S., & Muhammad, M. (2020). Exploring New Trends of Waqf in the Islamic Capital Market. In B. Saiti & A. Sarea (Eds.), Challenges and Impacts of Religious Endowments on Global Economics and Finance (pp. 192–222). IGI Global. https://doi.org/10.4018/978-1-7998-1245-6.ch010 DOI: https://doi.org/10.4018/978-1-7998-1245-6.ch010
Sanyinna, A. B. Y., Osman, M. F., & Omar, H. H. (2017). Sustainable poverty alleviation through integration of waqf and microfinance: a case study of Sokoto State, Nigeria. International Journal of Business and Technopreneurship, 7(3), 273–306. http://dspace.unimap.edu.my/xmlui/handle/123456789/51431
Shirazi, N. S., Obaidullah, M., & Haneef, M. A. (2015). Integration of Waqf and Islamic Microfinance for Poverty Reduction: Case of Pakistan (No. 1436–05; IRTI Working Paper). https://www.researchgate.net/publication/278377140
Thabith, M. B. M. (2019). Legal Framework of Waqf in Sri Lanka : An Analytical Study. Proceedings of 6th International Symposium of Faculty of Islamic Studies and Arabic Language, South Eastern University of Sri Lanka, 308–314. http://ir.lib.seu.ac.lk/handle/123456789/3996
Thabith, M., & Mohamad, N. A. (2021). Creation and Management of Lease of Waqf Properties in Sri Lanka: Issues and Challenges. Journal of Contemporary Business and Islamic Finance, 1(1), 59–72. https://journals.iub.edu.pk/index.php/jcbif/article/view/697
The Department of Muslim Religious and Cultural Affairs- Sri Lanka. (1987). Muslim Mosques and Charitable Trusts or Wakfs Act. The Department of Muslim Religious and Cultural Affairs- Sri Lanka. http://muslimaffairs.gov.lk/wp-content/uploads/2017/05/Wakf-Act_English.pdf
Umar, U. H., & Haron, M. H. (2021). Accounting for Waqf Institutions: Business, Not-for-Profit or Hybrid Entities? International Journal of Islamic Economics and Finance (IJIEF), 4(2), 293–314. https://doi.org/10.18196/ijief.v4i2.11734 DOI: https://doi.org/10.18196/ijief.v4i2.11734
Wibowo, K. A. (2015). Waqf for empowerment, management model of social waqf and productive waqf in Indonesia. Proceedings of Muktamar Waqf Iqlimi II on Enhancing Social Enterprise and Islamic Philanthropy through Ijtimae and Waqf, 1–10. https://www.researchgate.net/publication/343529902
Yahya, S. (2008). Financing social infrastructure and addressing poverty through wakf endowments: Experience from Kenya and Tanzania. Environment and Urbanization, 20(2), 427–444. https://doi.org/10.1177/0956247808096121 DOI: https://doi.org/10.1177/0956247808096121
Published on: 2022-06-24
Also Available On
How to Cite
Issue
Section
License
Copyright (c) 2022 M.M.A. Abdullah, M.T.F. Bushra, S.M.M. Nafees, S.M.M. Mazahir
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors contributing to this journal retain the copyright of their articles but agree to publish their articles under the terms of the Creative Commons CC-BY 4.0 License (http://creativecommons.org/licenses/by/4.0/) allowing third parties to copy and redistribute the material in any medium or format, and to remix, transform, and build upon the material, for any purpose, even commercially, under the condition that appropriate credit is given, that a link to the license is provided, and that they indicate if changes were made. They may do so in any reasonable manner, but not in any way that suggests the licensor endorses them or their use.
