Mauquf'alaih As A Waqf Accountability Center (Prophetic Social Approach)
Mauquf'alaih As A Waqf Accountability Center (Prophetic Social Approach)
Mauquf'alaih As A Waqf Accountability Center (Prophetic Social Approach)
email: [email protected]
Abstract
Purpose - This study aims to explore Kuntowijoyo's prophetic
social thinking to make mauquf ‘alaih the main focus of waqf
accountability.
Method - This research is a conceptual paper that attempts to
construct the concept of waqf accountability in a prophetic social
approach.
Result - The author's opinion emphasizes the rights of the mauquf
‘alaih by highlighting how the accountability role of waqf needs to
shift emphasis from serving stakeholders hierarchically to being
re-engineered towards beneficiaries (mauquf ‘alaih). This
requires a reconceptualization of the meaning of waqf, which
must be seen as part of a wider effort to achieve social justice and
the welfare of the ummah. In this case, the prophetic social value
is considered as the conceptual framework.
Implication - Theoretically and contextually prophetic social
principles are able to give birth to a reorientation of waqf
accountability towards deeper humanist and emancipatory
realizations, as well as more holistic and religious accountability
practices.
Originality - This research is the first study that used prophetic
sosial approach in waqf accountability.
Introduction
Criticism stating that waqf management practices in Indonesia which are
still not optimal highlights the need for better accountability (Budiman, 2011;
JIAFR | 274 Huda et al., 2014; Siswantoro et al., 2018). Accountability for waqf institutions
is used as a way to fulfill transparency aspects (Azmi & Hanifa, 2015;
Kamarubahrin et al., 2019; Masruki & Shafii, 2013; Nahar & Yaacob, 2011)
and help provide information to key stakeholders (Ayedh et al., 2018; Azmi &
Hanifa, 2015; Hidayatul Ihsan et al., 2016). However, recent studies on the
accountability of charitable institutions (such as waqf) have emphasized the
demand to go beyond structural-hierarchical accountability. For example,
there have been calls to involve beneficiaries more in their accountability
practices (Dewi et al., 2019; Ebrahim, 2003, 2005; Najam, 1996; O'Dwyer &
Unerman, 2008; O'Leary, 2017; Yasmin et al., 2021 ). Thus, the problem arises
of how to make beneficiaries as parties who need to be involved in achieving
the mission of the waqf institution. This issue will have an impact on the
literature on how accountability should ideally be practiced in the context of
waqf institutions. It discusses whether provides open space for beneficiaries
to actively participate in waqf management important and necessary for
improving waqf accountability.
Beneficiaries in waqf literature are known as mauquf 'alaih (Anshori,
2005). Mauqul 'alaih as illustrated by Kahf (2003) is a party who must be
given his rights over the results of managing waqf assets. Awareness of being
responsive to mauquf 'alaih, including openness in involving them in the
management of waqf assets is actually the spirit to realize the goals of waqf,
which in practice is still neglected (Kahf, 2003). So, this research departs from
a premise that mauquf alaih is the legal owner of the resources generated by
waqf assets. Therefore, mauquf 'alaih should have the opportunity to
articulate and claim what is their right from the benefits of the waqf managed
by the waqf manager or nadzir .
Previous research involving mauquf 'alaih as part of the elements of waqf
accountability practices is still limited. Waqf research conducted by Osman
Approach in this study will help analyze how waqf institutions perceive
mauquf 'alaih and reorient the role of waqf institutions in society. In this
regard, the position of mauquf 'alaih in waqf places the obligation of waqf
institutions to actively support social justice and reduce wealth inequality in
JIAFR | 276
society, by paying more attention to factors that help reduce poverty and help
people to be better at handling their goals in the context of society (Yasmin et
al., 2021). Therefore, the purpose of this study is to explore Kuntowijoyo's
prophetic social thinking to make mauquf 'alaih the main focus in waqf
management accountability.
Literature Review
This section begins by explaining how important accountability is, and the
main issues of waqf accountability. Furthermore, this section also describes
previous research on waqf accountability and gaps in previous research both
in literature, methodology, and theory, which in the end is to determine the
novelty and originality of this research.
Waqf Accountability
The notion of accountability is fundamental to charity and religion-based
institutions such as waqf, because it has a significant impact on the legitimacy
and sustainability of the institution (Agyemang et al., 2017; Ebrahim, 2009;
Yasmin & Ghafran, 2019). Stakeholder trust and public support for charitable
institutions depend on accountability effectiveness demonstrated by the
agency (Yang & Northcott, 2019). Without accountability, waqf institutions,
that operate through the concept of trusteeship, will not be able to achieve its
mission to successfully manage and develop waqf assets for the public
interest (Kamarubahrin et al., 2019). Therefore, understanding accountability
is very important not only to contribute to the conceptual level of knowledge,
but also to encourage improvements in management practices in waqf
institutions.
There are several reasons that make accountability necessary for
institutional governance waqf. First, regardless of the provisions in the pledge
or deed of waqf, the institution must continue to operate without any checks
and balance formally by the founder (in most cases, the founder has even
died). Accountability in this fiduciary relationship is to ensure the continuity
of the waqf arrangement and the beneficiary's trust in the waqf manager
JIAFR | 277
(Laughlin, 1996).
Second, given the fact that waqf assets are in the public interest
(Hidayatul Ihsan & Ibrahim, 2011), the community and other stakeholders
have the right to be continuously informed about how resources (waqf
assets) are managed to produce greater benefits. Therefore, accountability
becomes the basis for measuring, assessing, and reporting the performance of
waqf managers (nadzir) (Cutt & Murray, 2000). Finally, waqf is a voluntary
religious act motivated by desire someone to get repeated rewards in the
hereafter. Apart from this motivation, waqf institutions mostly rely on public
trust to gain its support sustainable in order to maintain waqf activities. This
requires waqf institutions to implement adequate accountability (Sinclair et
al., 2010), and will further increase trust and the beliefs of donors and the
public.
Furthermore, the concept of accountability is generally necessary
contextualized to make it understandable, especially in non-profit
organizations (NPOs) (Ebrahim, 2003; O’Dwyer & Unerman, 2008). This is
due to the characteristics of NPOs (such as objectives, stakeholders,
regulations, and governance structures) have a significant impact on how
accountability is interpreted and enforced through practice in a given context.
Empirical evidence from research in its contextual setting is a major
contribution in developing conceptual understanding accountability.
To date, a systematic exploration of how the concept of actualization of
accountability is built in the context of waqf institutions is still limited. One of
the accountability studies in the context of waqf was carried out by Assegaf
and Sawarjuwono (2013) nearly a decade ago, which focused on studies and
efforts to develop definitions and key constructs of Islamic accountability.
However, this study is basically focused on the special concept of Islamic
accountability (Ihtisab) used in empirical and conceptual studies in the
The faqihs agree that it is infaq to the benevolent that makes waqf a worship
that draws humans closer to their God.
In the waqf literature, there are two main types of mauquf 'alaih: waqf
members or dhurri and waqf khairi (Haron et al., 2016). Waqf dhurri is a JIAFR | 279
waqf whose beneficiaries are handed over to family, such as children,
grandchildren and relatives. Meanwhile, waqf khairi is a waqf whose
beneficiaries are intended for the good and the general welfare. However, in a
context where the wakif does not specifically state who the mauquf 'alaih is,
then the waqf manager can provide the benefits of the waqf for general
worship purposes and the welfare of the community (Haron et al., 2016; Kahf,
2003).
Mauquf 'alaih in the context of the accountability of non-profit
organizations or the charity sector is illustrated as beneficiaries involved in
waqf management. This refers to the notion of downward accountability
(O’Dwyer & Unerman, 2008) in the non-profit organization or accountability
to less powerful groups (Agyemang et al., 2009; O’Dwyer & Unerman, 2010).
Downward accountability is exercised by serving the needs and aspirations of
society, as determined by society itself (O’Dwyer & Unerman, 2010). In the
context of waqf, without mauquf 'alaih, there may not be or and limited
reasons existence of waqf institutions. Thus, downward accountability in the
context of waqf requires the ability to identify and responding to the needs of
the mauquf 'alaih and the ummah (Osman & Agyemang, 2020).
Accountability that focuses on beneficiaries according to Dewi et al.
(2019) is also referred to as accountability beyond accounting. In general, the
satisfaction of donors (wakif) and other stakeholders does not lie in the form
of official financial reports and reports on waqf assets. However, they expect
waqf institutions to actually distribute benefits according to their goals (Dewi
et al., 2019). Thus, further investigation to identify beneficiary views on the
meaning of accountability and accounting may provide a more appropriate
description of the accountability framework for waqf institutions.
Therefore, radical changes that are more holistic and progressive in waqf
accountability need to be considered. This research differs from the
downward accountability approach defined by Osman (2012) and Osman &
Agyemang (2020). This research outlines the concept of accountability that
JIAFR | 281
must be focused on beneficiaries and accountability relationships must
explicitly consider the role and obligations of waqf institutions in fulfilling the
needs and rights of mauquf 'alaih.
The critical and radical approach in this research will be carried out
through the concept of insight into prophetic social values. Prophetic social
literature in the context of accountability will consider the concept initiated
by Kusdewanti (2016). Therefore, in the next section, prophetic social values
will be discussed in the context of accountability in waqf management.
(1982) argues that western philosophy has abandoned divine and human
values. Therefore he suggested that humans use the Islamic prophetic
philosophy. One of Kuntowijoyo's phenomenal ideas is about social prophetic
as a reorientation of consciousness from a normative level to a scientific level
JIAFR | 282
(Kuntowijoyo, 1999). Kuntowijoyo's foundation (1991) formulates this idea
is the Qur'an as follows:
"You are the best people who were born for humans, commanding those who
are ma'ruf, and forbidding those who are evil, and believe in Allah ..." (QS:
3:110)
According to Kuntowijoyo (1991) , the verse above implies four things,
namely the concept of the best people, historical activism, the importance of
awareness, and prophetic ethics. The concept of the best people as explained
also by Ahimsa-Putra (2018) is a position that still needs to be achieved.
Muslims can only be the best people if they have implemented three things,
namely: amar ma'ruf nahi munkar, and tu'minuna billah. Second, historical
activism, or ukhrijat linnaas, where people must be involved in history,
involved in the process of changing society. Kuntowijoyo (1999) mentions
Islam as a religion of charity. Third, the importance of awareness, social
prophetic can only be built on a complete awareness to be able to distinguish,
survive and not be dragged into other currents. Fourth, all of the concepts
above, by Kuntowijoyo (1991, 1993, 1999, 2005) are merged into pillars of
prophetic social values which consist of: humanization, liberation, and
transcendence.
The first pillar of prophetic social value is humanization, which in the
Islamic context is a translation of amar ma'ruf, which means advocating or
upholding virtue. Humanization is defined as humanizing humans,
eliminating "materiality", dependency, violence and hatred from humans
(Kuntowijoyo, 1991). Kuntowijoyo's concept of humanization (Kuntowijoyo,
1991) is rooted in theocentric humanism which means that humans must
focus on God, but the goal is for the benefit of humans (humanity) themselves.
Humanization is needed because society is in three acute states, namely
dehumanization (technological, economic, cultural and state objectification),
Tinker (1980) and Molisa (2010, 2011) view accountability critically from a
social perspective; however, it is different from the conceptualization of
accountability debated by Gallhofer & Haslam (2004). They suggest a
reconceptualization of the meaning of accountability from understandings
JIAFR | 285
derived from religious values. This is confirmed by Kamla et al. (2006) that
suggestive Islamic principles can give birth to a progressive, universal and
emancipatory conceptualization of accountability. Therefore, the
reconceptualization of accountability according to the prophetic social view is
possible to give birth to a new concept in the accountability literature. As
according to Hall et al., (2007) the value approach in accountability can
motivate individuals and organizations to determine actions and make
decisions. Thus, prophetic social values will also have an influence on
accountability practices.
Referring to Kuntowijoyo (2005), social science must not be complacent
in trying to explain or understand reality, therefore the most important thing
in it is the mission of transformation towards divinity. This is described by
Kuntowijoyo (2005) as a prophetic mission (prophet) inspired by the Mi'raj
of the Prophet Muhammad SAW. If the Prophet was a mystic or Sufi, of course
he would not want to return to earth, because he had met God and was at
peace with Him. The Prophet's return to earth aims to drive social change,
namely divinity. So prophetic social accountability is translated as a
movement for social transformation towards divinity, whose orientation is
towards rahmatan lil alamin (grace to nature), and the reality that emerges is
a holistic reality.
Humanization which is interpreted as humanizing humans is one of the
foundations of prophetic accountability, where the meaning of humanity
means returning to their duties as a human being on this earth, namely to
prosper the universe, both humans and other creatures, so that there is no
more exploitation in the name of accountability as a claim for the realization
of a picture of economic reality. “Perfect” is the antithetical pillar of modern
accountability rationality as conveyed by Lehman (2005), where in the
capitalist economic ideology, the market looks so sparkling, the promise of
Research Methods
This research is a conceptual paper that tries to construct the concept of
waqf accountability using a prophetic social approach. We use the prophetic
concept initiated by Kuntowijoyo. This concept is built through three pillars, JIAFR | 287
namely humanization, liberation and transcendence (Kuntowijoyo, 1993).
The concept construction process is carried out by integrating the
concept of accountability with the concept of humanization, the concept of
liberation, and the concept of transcendence in the conceptual space.
Furthermore, the results of the concept construction will give birth to new
ideas or ideas, namely the concepts of humanist accountability, liberation
accountability and transcendent accountability. Three accountability
concepts that have been integrated with the prophetic pillar will be presented
in the results and discussion.
need, because expert waqf always has a clause that places part of the benefits
of waqf assets for the benefit of the public or the people (Kahf, 2003). As
Islamic economic justice views charitable resources (waqf) reflecting the
rights of the poor and those in need, then accountability for this action should
JIAFR | 288
be oriented towards them, namely accountability that focuses on
beneficiaries.
Accountability which focuses on beneficiaries in this research is explained
in a prophetic social perspective which includes three main pillars, namely
humanization, liberation and transcendence. The following is an explanation
of our analysis:
Humanization
The main principle of humanization of accountability in waqf
management is active community participation. In this context, it emphasizes
active community involvement in managing waqf, starting from the planning,
organizing, mobilizing, evaluating, and developing processes (Sulaiman et al.,
2019). This is intended to encourage changes in community attitudes and
behavior that are conducive to progress. This principle can also improve the
quality of community participation, where what has previously been the
object of waqf becomes the subject. In this case, Kuntowijoyo's (1993)
concept of social transformation can be realized in the context of
humanization of waqf management.
Mauquf ‘alaih participation can be applied practically is through the use of
dialogic accountability mechanisms. Although this accountability will take
into account the views, experience and expertise of the beneficiaries.
However, the relational aspect of dialogic accountability will encourage
improvement and reduce the imbalance in the relationship between waqf
managers and mauquf 'alaih (Dillard & Vinnari, 2019).
The prophetic social approach will see dialogic accounting as the main
mechanism relationship between nadzir and mauquf 'alaih. For example, by
opening a space for discussion between waqf managers and beneficiaries
(mauquf 'alaihi) is an act of creating humanism. The existence of dialogue
Liberation
The liberation approach in waqf accountability is freeing from material
orientation. The orientation of waqf is not just how much waqf assets are
collected, but how useful these assets are for the benefit of the people and
society. So the context of liberation in accountability here is to ensure that
mauquf 'alaih has access to sufficient information and mechanisms to voice
their opinions to waqf managers.
This liberation of waqf accountability context allows mauquf 'alaih to
become agents of change in their own lives. A practicable accountability
mechanism is to provide the knowledge, skills and resources necessary to
decide how the mauquf 'alaih wants to utilize the programs or services they
receive from Nadzir. Mauquf 'alaih who feel empowered are more likely to be
active in monitoring and evaluating waqf management programs, which in
turn increases the accountability of the waqf managers themselves.
Mauquf ‘alaih who has the right to participate in the planning,
implementation, and evaluation process of the program will feel more
involved and have a sense of ownership of the program. This of course has an
impact on increasing the accountability of organizers because the decisions
taken will reflect the needs and preferences of the mauquf ‘alaih.
Transcendence
The value of transcendence in waqf is actually the end of the goal of waqf
itself, namely the welfare of the people. Islam views that waqf is a vehicle for
JIAFR | 290 social justice (to achieve the welfare of the people) as well as a form of
worship. So, the understanding in this context is how waqf management is
intended to eradicate social inequality, reduce wealth inequality in society.
With this condition, efforts to raise the standard of living and welfare of the
people through waqf will be achieved. This accountability mechanism will
materialize if there is space for dialogue between the manager and the
beneficiary so that there is no gap between what beneficiaries need and what
they receive.
Prophetic social approach centered on beneficiaries requires cultural and
organizational changes, as well as a reorientation of the role of waqf
institutions in the process of distributing benefits. Here we consider some
steps that can be taken in accountability to mauquf 'alaih.
In local context (waqf institution), the waqf manager has direct physical
proximity to the mauquf 'alaih, so their involvement will be different from the
waqf institution in a global context where the mauquf 'alaih may be in another
country. In the local context, the involvement of mauquf 'alaih can be achieved
by ensuring representation adequate input from mauquf 'alaih to the
organization's supervisory board. Mauquf 'Alaih is unable to engage due to
capacity issues (i.e. vulnerability or intellectual capacity). However,
independent stakeholders who aim to represent the mauquf 'alaih—for
example, parents or persons who have previously been assisted by the
organization—have the capacity to engage with core actions and activities.
These groups will be involved in all aspects of the organization, from
establishing missions and activities to deciding how and where the benefits of
the waqf are channeled and spent.
In a global context, a modified approach will be required because the
distribution of waqf benefits may be handled by partner organizations, while
funding is provided by waqf institutions based in various countries. Such an
Conclusion
Several previous literatures have agreed that accountability needs to
emphasize and reflect values other than capitalistic finance and focus more
JIAFR | 292 on community, intangible and non-material aspects. Accountability must
therefore be a guide to action for more holistic social improvement. By
adopting a prophetic social value regarding waqf accountability, we can argue
more assertively to create a center of waqf accountability to mauquf 'alaih
towards the realization of better accountability practices.
Our argument emphasizes the rights of the mauquf 'alaih by highlighting
how the accountability role of waqf needs to shift emphasis from serving
stakeholders hierarchically to being re-engineered towards beneficiaries
(mauquf 'alaih). This requires a reconceptualization of the meaning of waqf,
which must be seen as part of a wider effort to achieve social justice and the
welfare of the ummah. We envision a reality in which waqf institutions work
together to create a beneficiary-centric reality, which in the end the waqf
goals can ideally be implemented.
To achieve this reality requires a devolved approach in which trust and
reciprocity play a more meaningful role than the explanation of sheets of
reports containing financial figures. Our analysis suggests that dialogic
accountability may be useful for achieving this goal.
This article is an initial concept for building waqf accountability that is
centered on mauquf 'alaih with a prophetic approach. Therefore, the first
limitation is the lack of substantial sources to build this concept. Second, it is
necessary to carry out further empirical research on whether the three
prophetic pillars in this concept can make a real contribution in increasing
waqf accountability. Finally, hopefully this paper can provide new inspiration
for future researchers regarding the concept of waqf accountability.
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