Hamdard Islamicus Vol. XLVII, No.1 79 ISSUES ON WAQF AND ROLES OF WAQF AUTHORITIES: EVIDENCE FROM INDONESIA AND SINGAPORE DR LISA LISTIANA National Research and Innovation Agency & Faculty of Economics and Business, Universitas Indonesia, Indonesia Email: lisa.listi06@ui.ac.id DR SYED MUSA ALHABSHI IIUM Institute of Islamic Banking and Finance International Islamic University Malaysia (IIUM), Malaysia Email: syedmusa@iium.edu.my DR ZAMRI OSMAN Department of Accounting, Economics and Management Sciences International Islamic University Malaysia (IIUM), Malaysia Email: azamrio@iium.edu.my Received on: 24-01-23 Accepted on: 06-03-24 https://doi.org/10.57144/hi.v47i1.720 Abstract The Waqf sector is acknowledged for its huge potential, especially to provide welfare and economic upliftment in contemporary society. To unlock the potential of waqf institutions, a supportive enabling environment is necessary. Hence, the issues of a conducive environment faced by the waqf stakeholders in Indonesia and Singapore need to be explored. Dual authorities’ roles are examined in addressing the issues. 22 in-depth interviews, 3 focus group discussions, observations, and reviews of relevant documents (regulations, reports, news, etc.) are conducted in Indonesia – a majority Muslim, and Singapore – a minority Muslim country. Collected data are then analysed thematically employing the lens of organisational legitimacy theory. This study shows that institutional challenges confound waqf developments as well as waqf stakeholders’ interest in the two countries under study. While the challenges faced by waqf institutions are prevalent in the existing regulatory environment, they also bring embedded consequences to waqf administration and policies. In Indonesia, the multiple conflicting roles of the Indonesian Waqf Board (Badan Wakaf Indonesia/BWI) and dual waqf authorities between the mailto:lisa.listi06@ui.ac.id mailto:syedmusa@iium.edu.my mailto:azamrio@iium.edu.my https://doi.org/10.57144/hi.v47i1.720 80 Issues of Waqf………. Ministry of Religious Authorities (Kementrian Agama/Kemenag) and BWI present institutional challenges that cause ineffective governing functions of waqf authorities. In Singapore, institutional challenges in the form of multiple roles of MUIS along with their government-affiliated policy direction raised concerns on conflict of roles and centralized administration, which caused national policy vis a vis social inclusion trade-off for the waqf. From the organizational legitimacy perspective, waqf authorities need to embrace the stakeholders’ expectations to focus on and enhance their roles as regulators and supervisors of the waqf sector. Keywords: Institutional Challenge, Waqf, Waqf Authorities, Legitimacy 1. Introduction Waqf is acknowledged for its significant contribution in the past. Çizakça1 elaborated that health, education, welfare services were held without any cost to government during Ottoman period. In his other work he emphasized that waqf is “one of the foremost institutional contributions of Muslims to humanity”.2 Illustration of its significance for human being during Ottoman period is well written by Baskan 3 as cited by Nasir 4 “A person would have been born in a waqf house, slept in a waqf cradle, eaten and drunk from waqf properties, read waqf books, been taught in a waqf school, received his salary from a waqf administration, and when he died, placed in a waqf coffin and buried in a waqf cemetery”. However, its significance started to deteriorate in many parts of Islamic world since colonial era and centralization of waqf system.5 Several efforts including waqf blockchain, waqf core principle, waqf governance, waqf law template, waqf accounting standard have been initiated to revive the waqf sector in last two decades.6 In academia sphere, specific conferences held, and research centre institutions on waqf have been established in some countries. Despite these efforts, its roles in the society have yet to be significant and impactful as it was proven in the past. In waqf ecosystem, at least four main stakeholders can be identified. These includes waqf authorities, waqf institutions (nāẓir/mutawallī))ناظر/متولی(, waqf founders (wāqif))واقف(, and waqf beneficiaries (mawqūf ‘alayh))موقوف علیہ(. Çizakça 7 elaborated that throughout history, waqf authorities who own power were able to influence the waqf sector with their policy or decision. In current era, many countries establish waqf authorities to handle any policy and supervisory matters related to waqf. Therefore, the current study will focus on the waqf authorities due to their ability to lead and set policy direction on the waqf role and contributions of the other various stakeholders. Hamdard Islamicus Vol. XLVII, No.1 81 Previous studies on waqf mostly focus on the development of waqf model and intention on making waqf. Majority of previous studies which put keywords “issues/challenges/problems and waqf/awqaf/wakaf” are conducted in single country or part of a country and involved informants within the same group. Indonesia as a Muslim majority country is acknowledged for the huge potential of cash waqf up to IDR 180 trillion annually. In addition, it is considered as the country which lead the regulatory framework on waqf8. However, up to end of 2023, less than 1,5% of annual potential is accumulatively collected and reported.9 On the other hand, Singapore as a Muslim minority country is considered to have a good initiative in funding the waqf development.10 Current research is conducted to achieve two objectives. First, it identifies the contemporary issues faced by waqf stakeholders in developing waqf sector. Second, it explores the roles that need to be played by waqf authorities to address the identified issues. To date, the debate on the extent of waqf authorities’ involvement in waqf sector remains. Novelty of this study lies on the focus on waqf authorities’ roles, coverage in two jurisdictions with various background of informants, and the usage of legitimacy theory in the context of waqf. As trust based institutions, waqf sector need an adequate legitimacy to maintain good governance and good reputation. To this end, current study is conducted in a comparative setting of Muslim majority country and Muslim minority country with hybrid/mix waqf system. Both Indonesia and Singapore represent two countries with hybrid/mix waqf system. In those countries, there are existence of waqf authorities and private waqf institutions at the same time. Furthermore, in both countries the waqf authorities play multiple roles as regulator, supervisor, and operator at the same time. This means while both share several commonalities, at the same time each of them represents different jurisdiction with different characteristics. It involves waqf stakeholders in those two countries accordingly. This paper is divided into five sections to identify the issues faced by the waqf stakeholders and to explore authorities’ role in addressing these issues in both countries under study. 2. Literature Review Literally, waqf (in plural awqÉf اوقاف ) means “to stop” or “to preserve”. According to SharÊ‘ah standard of AAOIFI 11, waqf is defined as “making a property invulnerable to any disposition that leads to transfer of ownership and donating the usufruct of that property to the beneficiaries/ mawqūf ‘alayh”. Based on this definition, at least two characteristics of waqf can be identified. First is about the sustainability of the waqf asset/principal. And second is about continuity of its benefit. Al-Jazairy 12 noted that the principal 82 Issues of Waqf………. of waqf should not be inherited, sold, or given away as a gift or used as security collateral. Terminology of “waqf” is not specifically mentioned as a term in the holy Qur’Én. However, its practice is being recommended in SharÊ‘ah as Sunnah.13 In the past, waqf was normally established by altruistic and wealthy individual.14 It can be noted that most of the time the assets were in form of tangible properties such as land and building. It was a requirement that the assets should be privately owned by the wāqif. The waqf need to be registered in a local court and the wāqif can appoint himself or other people to manage the waqf assets. Significance of waqf can be traced back throughout history. Sadeq15 noted from various literatures that endowed agricultural land in Algeria, Tunisia, Egypt, and Ottoman are significant. Çizakça 16 noted that waqf was able to finance the important social services such as health and education without any cost to the state. Due to the perpetuity of its benefits, waqf is mentioned as “the most visible evidence of charity” for historians.17 Since colonialism and centralization of waqf system in the past, waqf prominence in social funding has declined in some countries like Malaysia, Indonesia, India, Nigeria which were colonized by Western countries.18 During colonialization period, majority of waqf assets status were changed into private ownership, were demolished, or were taken over like those happened in Turkey and Algeria. In many cases, family waqf was no longer allowed. Policies that were imposed in a way discouraged the establishment of new waqf. Similarly, centralization of waqf system took similar effect, as it happened in many Muslim countries like Malaysia, Turkiye, Egypt, etc. Consequently, all waqf matters are taken over by the government. In some other countries like Indonesia and Singapore, waqf system left as hybrid/mix system. In this system, government which is represented by waqf authority has power in certain matters on waqf. In parallel, the private mutawallī/nāẓir are still around to manage the waqf assets. Indonesia has specific waqf law in the country since 2004. It also initiated the establishment of Waqf Core Principles and Cash Waqf Linked Sukuk. With the existing waqf land in more than 440 thousand locations and potential cash waqf collection up to IDR 180 trillion annually, waqf sector is being acknowledged for its unlock potential. However, there are ongoing issues regarding the governance and management on waqf. Supervisory role of waqf authorities in Indonesia is not effective19. The function of nāẓir is not optimal in spreading the awareness on waqf and mobilizing the waqf assets20. Transparency of waqf institutions and adequate monitoring by the waqf authorities need to be strengthen.21 Governance, Hamdard Islamicus Vol. XLVII, No.1 83 supervision, and risk management are among the identified areas for improvement in developing the waqf policies.22 In Singapore, waqf assets contributes to the Muslim community23. In this country, waqf assets which managed under Majelis Ugama Islam Singapura (MUIS) is adopting corporate waqf concept24. While several studies highlighted the innovative financing mechanism to develop the old waqf assets in the country, there is limited new waqf creation. Singaporeans also tends to create waqf overseas to avoid intervention in waqf matters25. Several efforts to revive the institutions of waqf can be observed. Waqf blockchain was introduced to address the issue of accountability and transparency26. Waqf Core Principles were launched on 2018 to be guidance in managing and governing waqf sector 27. In addition to that, waqf law template was prepared by IRTI/IDB in collaboration with KAPF to benefit Islamic world 28. Financial products such as cash waqf linked sukuk29, waqf based microfinance30, and usage of sukuk mushÉrakah )مشارکہ( and I- REITs31 for waqf development has begun. However, it is interesting to note that scholars adopt different perspectives on the roles of state on waqf sector. Malik 32 and Çizakça 33 are among those who argue that there should not be any state/government intervention on waqf. Some others argue that state/government should only govern the waqf sector and let the private trustee/mutawallī manages the waqf assets 34. In addition, Rashid 35 opinion that state-based authority is needed to develop the waqf sector. Most of previous studies which put keywords “issues/challenges/problems and waqf/awqaf/wakaf” are conducted in single country or part of a country 36. In addition, all studies which employed interview in their data collection conduct interview with informants within similar group. For instance, in Malaysian context, the informants are officers of Islamic Religious Councils in selected states. In many cases, those which employed library-based research propose alternative solutions. However, the proposed solutions are given based on authors’ own perspective without considering the perspectives of the relevant stakeholders in the field. Previous studies also tend to focus on a specific issue, for example accountability, administration, reporting, temporary waqf37. Some focus on the existing waqf assets, which mostly are in the form of properties and land. To address this research gap, current study attempts to open the gate in exploring issues faced by waqf stakeholders from different positions/groups. Representatives of waqf authorities and other waqf stakeholders are involved to accommodate different perspectives and complement the information. Perspectives of relevant stakeholders are important to capture the real issues at the 84 Issues of Waqf………. grassroots’ level for the proposed eventual recommendation which is sensitised towards these stakeholders. Legitimacy theory is used as lens in analysing the findings, especially on the expected roles of waqf authorities. Deephouse et al. 38 defined legitimacy as “the perceived appropriateness of an organization to a social system” and categorized it into regulatory, pragmatic, and moral. Moral legitimacy can be assessed from performance, structure, procedure, and people. According to this theory, social acceptance matters for an institution to sustain. Alignment between characteristics and efforts by an institution and applied rules, values, and norms in the society is important to increase the level of organizational legitimacy.39 Since waqf is voluntary in nature, having acceptable or proper legitimacy may useful to encourage more new waqf creation and increase the cash waqf collection. Moreover in the context of waqf authorities, organizational legitimacy is important due to their ability to issue policies and influence other waqf stakeholders. 3. Methodology This paper aims to explore the real issues faced by waqf stakeholders and how waqf authorities shall play their roles in addressing those issues and developing waqf sector in contemporary era. To this end, qualitative approach is considered as the most suitable to explore and understand social or human problem.40 Multi- method qualitative study through multiple ways of collecting data are employed 41 as this forms part of triangulation process at the later stage.42 Primary data is collected through one-on-one in-depth interviews and Focus Group Discussion (FGD) with representative of waqf stakeholders in two countries under study. Informants are selected based on their exposure with waqf activities and represent different hierarchical positions, backgrounds, and groups. This is to ensure that those who involve in this research are people with most information about waqf, and yet able to accommodate different perspectives. Observation is conducted by visiting offices of waqf authorities and attending several events hosted by the waqf authorities. In addition, review of published reports and relevant documents complements the collected primary data. Data collections were conducted during March-October 2019 period involving 23 key informants from Indonesia and 9 key informants from Singapore who are representative of waqf authorities, private waqf institutions, and waqf experts in both countries under study. 22 one-on-one in-depth interviews sessions and 3 FGD sessions which range from 27 minutes to 138 minutes Hamdard Islamicus Vol. XLVII, No.1 85 were recorded and then manually transcribed. Verbatim transcription is then analysed using thematic analysis with the assistance of Atlas.ti software version 8. Thematic analysis is a process to identify patterns and themes based on codes and their categorization emerged from the verbatim transcription/narrative materials43. 4. Findings and Discussion 4.1 Regulatory Framework and Waqf Landscape in Indonesia and Singapore In Indonesia, there are two waqf authorities in the country, namely Ministry of Religious Affairs (Kemenag) and Indonesian Waqf Board (BWI). Kemenag has a specific directorate to deal with waqf matters, called directorate of zakat and waqf empowerment. According to the Kemenag Regulation 42/2016, this directorate has the responsibility to develop and issue policy, standard, technical documents and to do evaluation on zakat and waqf matter. Indonesian Waqf Board (BWI) which was established in 2007 has responsibility to develop and assist nāẓir in managing waqf assets, to manage waqf assets in national and international scale, to grant any change of objective and status of waqf assets, to withdraw license and replace nāẓir, to grant any change of waqf asset, to provide any advice on policy related to waqf as stated in the article 49 of Waqf Act 41/2004. Waqf Act 41/2004 represents the highest law to regulate specific matters relating to waqf in Indonesia. Under this act, there is Government Regulation 42/2006 which has been revised by Government Regulation 25/2018, Ministry Regulations, Directorate Regulations and Decrees, BWI Regulations and Decrees, and manual/handbooks. As of November 2023, there are 407 registered cash waqf institutions and 45 cash waqf receiver institutions in the country44. In addition, there are around 572,64 km2 waqf land in 440.512 locations 45. While most of the existing waqf assets are in form of land, more waqf in other forms are collected by the registered waqf institutions since issuance of Waqf Act 41/2004. On other hand, 14% Muslim population in Singapore is governed by Administration of Muslim Law Act (AMLA). AMLA starts to be applied on 1st July 1968 and covers law on waqf, zakat, management of mosques, the creation of funds, ÍalÉl certification, ×ajj administration and matrimonial and inheritance rulings. According to this act, MUIS is a statutory board which plays role as waqf authority in the country. As waqf governing body, MUIS has authority to administer waqf assets, to issue guidelines and internal policies related to waqf, to decide any matters on waqf, and to appoint and replace mutawallī. Within MUIS, there is zakat and waqf unit which deals with daily administration and operational on waqf matters. It is MUIS council which has the authority to decide strategic policy or decision on waqf. 86 Issues of Waqf………. As of 2017, there are 84 registered waqf accounts with 140 waqf properties with investment value around $751million and annual gross income up to $15.2 million.46 76 of these waqf properties are managed by private mutawallī while 64 are managed by MUIS through its 100% subsidiary company called Wakaf Real Estate (Warees) Investment Pte Ltd. In addition to this, $14.3 million waqf ilmu in form of cash was collected up to 2018.47 As of December 2021, waqf assets in form of properties and cash are worth more than $900 million.48 4.2 Causes and Consequences of Institutional Challenges According to the elicited information, it can be noted that institutional challenges lie as the main challenge in both countries under study. While the existing regulations trigger the main issue, several consequences arise from the existence the institutional challenge. Figure 1: Identified Main Challenge, Cause, and Consequences Source: Author Own 4.2.1 Existing Regulations: Causes of Main Challenge Many previous studies highlighted the necessity of having special enactment on waqf49. That kind of expectation may be true for some countries. However current study reveals that the content of the regulation is as important as the existence of regulation itself. Regulatory, especially the highest act, set the whole ecosystem. The issue arises when waqf act was enacted without long term vision nor any room to accommodate the flexibility and dynamics of waqf. With passage of time, the regulations may become less relevant with current context and became difficult to implement. At the end of the day, we found many things are not practicable. The act is too rigid, we are not flexible, especially in current digital era (Vice chairman, nāẓir forum) Hamdard Islamicus Vol. XLVII, No.1 87 In my view, the issue is lack of clarity and lack of relevancy on our regulations with current situation (Manager, cash waqf receiver institution) As it is observed in Indonesia and Singapore, while the existence of specific regulations on waqf, provides legal justification for waqf activities and establishment of waqf authorities, it explicitly mentions the multiple roles of waqf authorities. From the perspective of their majority informants in this study, this is problematic and leads to institutional challenge. In Indonesia, Waqf Act was issued in 2004 and followed by several derivative regulations. The Waqf Act 41/2004 and BWI Regulation 1/2007 on Organisation and Work of BWI explicitly mention that BWI has functions, among others, to conduct supervision to nāẓir in managing and developing waqf properties-as supervisor, to formulate policy/guidance on management and development of waqf properties-as regulator, to manage and develop national and international waqf properties-as operator. Similarly, the Administration of Muslim Law Act (AMLA) is the highest act related to waqf states that all waqf in Singapore are vested in MUIS and they have authority to administer all of them. This mandate locates MUIS to be regulator, supervisor, and administrator/operator for the waqf in the country. In addition, in Singapore, the existing regulation mentions about the authority of government to appoint several key positions in MUIS. According to AMLA, at least 7 of council members are representative of community and not more than 7 are appointed by government. President and Chief Executive (in the past was secretary) of MUIS also appointed or nominated by the government. As statutory board, MUIS is positioned under the Ministry of Culture, Community and Youth-MCCY with direct supervision of minister who in charge for Muslim Affairs. With partial funding from government, it is required to fulfil the standard of state board in the country. Specifically, in Indonesia, there are other regulations that are still valid to legitimize the existence and role of Kemenag on waqf matters. For instance, according to Government Regulation 33/1949 and Kemenag Regulation 5/1951, Kemenag has authority to investigate, decide, register, and supervise maintenance of waqf assets (k). Based on Government Regulation 83/2015 and Kemenag Regulation 42/2016, Kemenag has a directorate called as Directorate of Zakat and Waqf Empowerment to handle waqf matters in Indonesia. These regulations cause existence of dual waqf authorities in Indonesia, which also seen as problematic by their immediate stakeholders. 88 Issues of Waqf………. 4.2.2 Institutional Challenges and the Embedded Consequences As elaborated in previous section, several clauses of existing regulations in Indonesia and Singapore lead to institutional challenge for proper governance of waqf sector. According to the elicited information, challenge on institutional aspect of waqf authorities represents the key issue faced by waqf stakeholders in contemporary era. Multiple roles of waqf authorities is the major issue when come to institutional. Both MUIS and BWI play regulatory, supervisory, and managerial roles on waqf matters. Multiple conflicting roles are seen by many informants as a deviation of good governance. You are the regulator, you are also the operator, it should not happen. Because it is difficult (Waqf expert, former manager MUIS) Our critics to BWI, please do not involve as operator in waqf sector… being supervisor and operator at the same time does not indicate good modern management… from whichever reference of governance theory, it is not right (Chairman, mass organisation) Although being mandated to play those roles altogether, MUIS attempt to differentiate their supervisory and regulatory roles with managerial roles by establishing 100% subsidiary company called as Warees Investment Pte Ltd. As owner representative of MUIS, Warees Investment Pte Ltd handles all operational and managerial matters for MUIS managed waqf, such as tenancy, maintenance, repair, payment for the distribution, etc. The redevelopment towards waqf properties is executed on case-to-case basis, depending on their economic potential. Despite of this separation of duties, several informants still raise concern about potential conflict of interest that may arise from the multiple roles of MUIS. There are several statements from informants which indicate their doubt on whether waqf get the best interest with the current structure. Warees is somehow to help the waqf, but sometimes they are making money… if a big waqf, good money, they want to manage… in a way MUIS get the benefit. But does it go to the waqf 100%? I am not sure (Private mutawallī A) This concern is raised as in the past, especially during the initial years’ establishment of MUIS, there was an issued regulation that enable government to acquire waqf assets. As authority affiliated to government, MUIS supported implementation of this regulation. Several informants asserted that, since majority takeover was executed before Rent Control Act was lifted, the amount compensated by government was not sufficient to buy the similar assets. This caused waqf to lose their strategic and historical value. Concern on Hamdard Islamicus Vol. XLVII, No.1 89 potential conflict of interest in Singapore is supported by the fact that the several key persons in MUIS are appointed by the government. Although there are some positions in MUIS council that are filled by representative of the community leaders, several informants opine that appointment of key positions by government does not really accommodate voice of the community. Now all MUIS is under government. The chairman, president, key positions are appointed and paid by the government. If that is the case, we know already (Private mutawallī C) In last few years, there was policy on asset migration for waqf properties. Technically, several non-profitable waqf properties are sold, and the cash is being collectively invested in a more prospective property. While in one hand the number of waqf properties decrease due to this policy, on other hand their cumulative value assessment increase. However, the increase of waqf value do not directly lead to distributed amount for the mawqūf ‘alayh, which cause their waqf stakeholders to question. This comment is supported by the fact that, according to MUIS’ annual reports during 2012-2018, while the value of waqf assets along with the annual income indicate increase trend, the provision and actual distributed amount for the mawqūf ‘alayh is fluctuate. As part of the consequence of MUIS’ multiple roles, centralization in waqf administration can be observed. Since all waqf assets are vested in MUIS, all administrative matters must go back to MUIS. Prior executing any activity towards the waqf assets, both private mutawallī and Warees as owner representative need to seek approval from MUIS. In a way, centralized administration enables proper monitoring and check and balance mechanism. For example, the waqf authorities will have the existing waqf assets and possible to do the field visit. However, some informants raise concern with regards to the trade-off faced by the waqf properties to fulfil all those governance and bureaucracy requirements, including annual audit, periodic survey, waiting period for decision, etc. To them, centralization in waqf administration creates disadvantages and extra costs for the waqf. Being governed is good. But too rigid causes difficulty. In the past we were free to do anything towards waqf properties. Now we must report everything, even leak roof we must report…we need to wait for months to receive decision from the council… then there is periodic survey…these kinds of things disadvantage the waqf (Private mutawallī C) In case of BWI, doing multiple roles at the same time is seen by majority informants to hinder their focus and effectiveness. The part-time work mechanism, which involves meeting once a week, is 90 Issues of Waqf………. considered insufficient for effectively and properly executing their multiple roles. This is supported by the absence of new official regulations and policies by BWI during 2013-2019, the lack of public awareness on waqf, which indicates insufficient campaigns or socialization efforts, and inadequate supervision as evidenced by limited monitoring and the quality of private nāẓirs. Some informants comment that promoting public awareness on waqf is part of roles that shall be played by the waqf authorities in the country. It is believed that when people know about significance of waqf, more of them will involve in waqf activities by becoming wāqif or other means possible. Currently in Indonesia, while the cash waqf is calculated to potentially reached IDR180 trillion, the actual collection up to 2020 is less than 1%.50 Regarding to monitoring, to date, BWI only manages to conduct monitoring to registered waqf institutions in form of cooperation/Islamic Microfinance Institutions (IMFIs). No monitoring conducted to the individual nāẓir or waqf institutions other than IMFIs. In Indonesia, according to the existing regulations, nāẓir can be either individual, institution, or legal body. We only manage to conduct monitoring and evaluation to cooperation which collect cash waqf…no monitoring and evaluation to other types of waqf assets. We do not have time, the waqf assets are thousands in number (Commissioner, BWI headquarter) On other hand, other forms of registered waqf institutions expect for proper supervision. They acknowledge that nāẓir has responsibility to maintain the value, to develop the waqf assets, and to find a way so that the waqf assets generate income. Their activities as nāẓir include collection, management over the collected waqf assets, and distribution of the produced benefits. To increase collection rate, they need adequate trust from public, in which proper supervision and empowerment from the authority are needed. While the waqf institutions mobilize and manage the waqf assets, waqf authority should play their roles as supervisor to supervise our works (Chairman, nāẓir forum) With the existing multiple roles, while BWI has conducted several supervision activities such as seminar or workshop for the registered waqf institutions, their programs are seen to be less effective. When BWI hosted an event for the nāẓir, the attendees feel that the programs lack preparation. In addition, there is no further follow up after the events, although there are pending issues. The observations in several programs conducted by them support this concern. Hamdard Islamicus Vol. XLVII, No.1 91 Other participants and I felt that previous workshop conducted by BWI lacked preparation. After training, there was no further follow up (Director, IMFIs association) Specifically, in Indonesia, status of BWI is rather ambiguous with the existence of Kemenag. BWI is stated as an independent institution in the Waqf Act, yet 100% of their funding comes from Kemenag. Most of its scope of works are redundant with the works of waqf directorate in Kemenag. Existence of dual waqf authorities without clarity on their segregation of duties leads to work overlap, as part of institutional challenge. There is overlap in our programs, both of us have mandate to develop waqf sector. Both of us do socialization, supervision, similar programs (Commissioner, BWI Regional) In some cases, however, due to lack of clarity in the work distribution, each party tend to take for granted that the works have been covered by the other. As a result, it ends with situation where none covers such work. For instance, despite the existence of Kemenag and BWI, very few maintain full list of waqf assets along with their waqf deeds. This fact indicates the lack of proper monitoring procedure towards waqf assets. While Kemenag only maintain list of waqf land in an online platform, there is no kind of mechanism to validate the existence of those land. Informants from Kemenag mentioned that they do not have Standard Operating Procedure (SOP) to monitor waqf assets and their nāẓir as they expect that it is part of BWI’s work. On other hand, while representative offices of BWI have been established in all 34 provinces and around 223 regencies, not many activities can be executed since there is no budget and no staff allocated to the BWI regional office. 4.3 Roles of Waqf Authorities in Contemporary Era: A Way Forward It can be noted that institutional challenge along with the embedded consequences in two countries under study is originated from the issue in the existing regulations. Noting these issues, current section is going to elaborate the expected roles of waqf authorities. In both countries, waqf authorities have kind of multiple roles. In Singapore, it is explicitly stated that all waqf assets are vested in MUIS. Any waqf that is not properly managed by private mutawallī can be taken over by MUIS, like one was happened in case of Waqf Raja Siti Kraeng Chanda Pulih, thus MUIS plays managerial roles. In addition, MUIS has supervisory roles to appoint and replace mutawallī and to monitor the management and distribution of benefits of the existing waqf assets. In addition, it has regulatory roles whereby MUIS can issue any regulation, policy, and decision related to waqf. In Indonesia, similar multiple roles are played by BWI as regulator, supervisor, and operator of waqf assets. 92 Issues of Waqf………. Regarding to the multiple roles of waqf authorities, it is interesting to note that no informant from non-authority group of this study agree with the involvement of waqf authorities on managerial scope as waqf operator. To them, involvement of state affiliated as operator cause imbalance competition between state-based institutions with private nāẓir. Multiple conflicting roles is seen to create potential conflict of interest and to cause lack of effectiveness. Concern of informants align with previous studies which asserted that multiple roles could threaten governance roles of waqf authorities51. Informants from private waqf institutions prefer waqf authorities to strengthen their supervisory and regulatory roles by establishing and promoting enabling environment for waqf development. For example, by providing technical policy regarding to waqf of intellectual right, movable property, etc. This preference aligns with the message of Ibn Khaldun when come to the role of state on waqf sector. As Ibn Khaldun argued that there is no need for government’s involvement in trade, production, and commercial affairs, it conveys message that the state shall not be involved in operational aspects of waqf sector.52 This also aligns with the stance of scholars who argue for limited intervention by state/government to govern the waqf sector.53 However, in reality such preference is challenging for implementation in some countries. In a secular country with Muslim in minority like Singapore, where all religious matters are capped within scope of MUIS, there might be limited option for being operator or not. In this case, clarity of work scope and work delegation may become a way-out option. As currently implemented, in practice MUIS delegates managerial works of MUIS managed waqf assets to their 100% subsidiary company. As such, although not yet come to the ideal situation, attempts to reduce, and minimize state intervention on waqf matters shall be demonstrated. This study finds that supervisory role is seen as necessary to protect the interest of waqf and to ensure that waqf get best income to be distributed for mawqūf ‘alayh. It is expected that misuse and mismanagement of waqf assets can be minimized with the existence of effective supervision towards the nāẓir and waqf assets. A.Z. Osman54 noted that there is kind of transformation in waqf management, from initially simple “donor as manager” to more structured one. Donor as manager applied in the past because normally the wāqif and mutawallī was same person, thus there was no gap arise. The gap started to arise when the descendants or non- descendants, took over the waqf management. This situation, as what is currently happening in Indonesia and Singapore call for proper supervision. Hamdard Islamicus Vol. XLVII, No.1 93 In addition, proper supervision is needed to promote transparency and accountability of waqf institutions, which require to call public trust from potential wāqif. Nāẓir and people in waqf institutions have acknowledged this requirement and they are expecting further guidance from waqf authorities as mentioned It is a big challenge for all waqf institutions to provide accountability mechanism and to accumulate trust level from public (Commissioner, waqf institution) We are happy to be open and transparent, but providing consolidated reports is really challenging for us (Chairman, nāẓir forum) On other hand, the dynamics and flexibility of waqf need supportive and progressive regulations and policies to support waqf development. As such regulatory role of waqf authorities is needed. Following Çizakça 55 and IRTI 56, existence of waqf law is mentioned as prerequisite for effective waqf management. However current study reveals that existence of law without visionary content and space to accommodate nature of waqf can be problematic. This finding conveys a message that regulatory role shall be conducted seriously. While put effort to establish the law, the scope of law itself is very important and warrant for careful attention. Previous literature asserted that good governance framework is proposed to promote effectiveness and efficiency in the waqf management57. As a matter of fact, this study based on the experience of waqf sector in Singapore, finds different evidence. To a certain extent, there is trade-off between strict and so-called good governance procedure with effectiveness and efficiency in waqf management. Individual waqf must deal with audit rotation and periodic survey at cost of the waqf income and mawqūf ‘alayh. As such, this study suggests, while proposed regulations for waqf governance need to enable effective protection, development, and evaluation of waqf assets, the procedure should not be too rigid and create difficulty. To effectively conduct supervisory and regulatory role, as expected by their stakeholders, waqf authorities need to accommodate and employ knowledgeable and skilful persons with relevant background. Professional working environment shall be promoted, including full time working scheme and transparent selection process of key persons in the waqf authorities. In present time, more people opine that waqf has economic dimension, not merely about religious matter. As such, for most informants, skilful people with technicality expertise are needed to sit in waqf authorities. Usage of proper technology, such as blockchain, can be considered to promote user friendly mechanism. WCPs 58 highlighted that institutions of waqf need to maintain high public confidence because the system is “fully dependent upon public’s propensity to donate”. 94 Issues of Waqf………. When we talk about waqf, we expect for best practice…because in waqf it is possible to have so many innovation…unfortunately some people in the authority do not know, seems that we know better (Vice chairman, nāẓir forum) While work clarity between relevant authorities shall be ensured, proper infrastructure in term of resource and support shall be secured. Specific measurable performance indicators to examine the significance of waqf authorities in Indonesia and Singapore is needed. Without any defined official and explicit target, people might find difficulty to assess their performance. In making any policy, to make it relevant and practicable, it is important for the waqf authorities to involve and call participation from relevant stakeholders and public. Concern on structure and mechanism by waqf authorities which lead to institutional issues from perspective of their immediate stakeholders, may indicate existing challenge towards their legitimacy59. From the perspective of organisational legitimacy, to improve their legitimacy, waqf authorities need to adhere with expectations of their stakeholders. In the initial years there were a lot of that kind of issues… MUIS is seen as part of the government and so on. But by the time we build mosque, we rebuild waqf, we show our potential and realize and bring the waqf assets to realize its potential…they less resistant (Committee member, MUIS council member) Above statement illustrates, may be a proof, that it is possible to change perception of immediate stakeholders through substantial efforts. 5. Conclusion and Recommendation This study collects information from the stakeholders in the field to identify major and practical issues on waqf sector in contemporary era. It is collected through 22 one on one in depth interviews, 3 FGD sessions, observations, and document reviews. Upon the thematic analysis, evidence from two countries in very different setting indicates similar institutional challenges. This is caused by the existing regulations and brings embedded consequences in Indonesia and Singapore. Multiple conflicting roles of waqf authorities is seen as the main institutional challenge in both countries. In addition, the duality of waqf authorities in an expansive Muslim populous Indonesia and administrative capital city government involvement in Singapore to nominate and select key people who be represented as waqf authorities present institutional challenges to meet stakeholders needs and expectations. Potential conflict of roles and centralized waqf administration that moderated Hamdard Islamicus Vol. XLVII, No.1 95 the lack of waqf governance roles for social inclusion are among the identified consequences due to the issue on institutional aspect. Waqf is theoretically and conceptually good, but its goodness cannot be realized without proper enabling environment. Legitimate and effective waqf authorities are among the main enabling environment to unlock good potential of the waqf. From organisational legitimacy perspective, waqf authorities need to adhere with the stakeholders’ expectations to improve their stance of legitimacy and to strengthen their roles. Upon data analysis, it is found that regulatory roles and supervisory functions represent two pertinent central activities required to be discharged by waqf authorities to address the identified issues on waqf in contemporary era. The stature and quality of people in the authorities and the extent of public involvement are among the perceived determinants to be effective supervisor and regulator. Since this study only focus on Indonesia and Singapore and the findings may be relevant to other countries, the result of the study cannot be generalised. Different research in other geographical locations with different waqf settings may be necessary to accommodate the context and setting of different jurisdictions. In addition, the perceptions and expectations of informants in this study are mostly based on their experiences and interactions with waqf authorities. To accommodate the voice of other stakeholders of the waqf authorities, future research can involve other stakeholders as informants. This study contributes to the literature on the waqf sector, especially the governance of the waqf authorities in both Muslim majority and minority country jurisdictions. Usage of organisational legitimacy theory in analysing the collected data, along with triangulation between interview, FGD, observation, and document reviews contributes in terms of methodology. In terms of practical contributions, findings of this study can be used by the relevant authorities to evaluate and improve their policies, people, structure, and procedure. In addition, the waqf authorities can re-consider their multiple conflicting roles and their duality in governing the waqf sector to address the institutional challenge while playing their pivotal roles. 96 Issues of Waqf………. Notes and References 1 A History of Philanthropic Foundations: The Islamic World from the Seventh Century to the Present (Boğaziçi University Press Istanbul, 2000). 2 Murat Çizakça, “The Waqf, Its Basic Operational Structure, Development and Contribution,” Wife-UiTM Occasional papers, 2014, 15. 3 “Waqf System as a Redistribution Mechanism in Ottoman Empire,” in A Paper Presented at 17th Middle East History and Theory Conference, 2002. 4 “Embracing Waqf as a Lifestyle in Digital Era - Opinion - The Jakarta Post,” 2019, https://www.thejakartapost.com/academia/2019/04/15/embracing-waqf-as-a- lifestyle-in-digital-era.html. 5 Syed Khalid Rashid, “Origin and Early History of Waqf and Other Issues,” in Awqaf Experiences in South Asia, ed. Syed Khalid Rashid (New Delhi: Institute of Objective Studies, 2002); Murat Çizakça, “From Destruction to Restoration? Islamic Waqfs in Malaysia and Turkey,” Waqf Workshop (Brill, 2016). 6 Hanudin Amin et al., “Determinants of Online Waqf Acceptance: An Empirical Investigation,” The Electronic Journal of Information Systems in Developing Countries 60, no. 1 (2014): 1–18; Lisa Listiana, “An Organisational Legitimacy Study on Governance of Waqf Authorities in Indonesia and Singapore” (International Islamic University Malaysia, 2021); Raditya Sukmana, “Critical Assessment of Islamic Endowment Funds (Waqf) Literature: Lesson for Government and Future Directions,” Heliyon 6, no. 10 (2020): e05074. 7 “The New Waqf Law Prepared by IDB/IRTI and the Kuwait Public Foundation: A Critical Assessment,” in Islamic Wealth Management Inaugural Colloquium (Kuala Lumpur: INCEIF, 2013); A History of Philanthropic Foundations: The Islamic World from the Seventh Century to the Present. 8 Obaidullah, M. (2016). A framework for analysis of Islamic endowment (waqf) laws. International Journal of Not-for-Profit Law, 18, 54. 9 Kemenag, BWI, KNEKS. Peta Jalan Wakaf Nasional (National Waqf Roadmap) 2024-2029. Jakarta. 10 IRTI Islamic Social Finance Report 2014. (Jeddah, 2015) 11 Shari’ah Standard (Manama: AAOIFI, 2015). 12 Minhaj Al-Muslim A Boook of Creed, Manners, Character, Act of Worship and Other Deeds (Riyadh: Darussalam, 2001). 13 Muhammad Zubair Abbasi, “The Classical Islamic Law of Waqf: A Concise Introduction,” Arab Law Quarterly 26, no. 2 (2012): 121–53; Mohammad Abdullah, “A New Framework of Corporate Governance of Waqf: A Preliminary Proposal,” Islam and Civilisational Renewal (ICR) 6, no. 3 (2015). 14 Çizakça, “The New Waqf Law Prepared by IDB/IRTI and the Kuwait Public Foundation: A Critical Assessment.” 15 “Waqf, Perpetual Charity and Poverty Alleviation,” International Journal of Social Economics 29, no. 1/2 (2002): 135–51. 16 A History of Philanthropic Foundations: The Islamic World from the Seventh Century to the Present. 17 Amy Singer, Charity in Islamic Societies (Cambridge University Press, 2008). 18 Murat Çizakça, “The British Legislation in Malaya and Its Impact Upon the Malaysian Waqf System,” in Second Harvard Conference: Law of Waqf, Modern State Control and Nationalization, 2008. 19 Listiana, Lisa, An organisational legitimacy study on governance of waqf authorities in Indonesia and Singapore. Kuala Lumpur: IIUM Institute of Islamic Banking and Finance, International Islamic University Malaysia, 2021 20 Huda, N., Rini, N., Mardoni, Y., Hudori, K., & Anggraini, D. (2017). Problems, solutions and strategies priority for waqf in Indonesia. Journal of Economic Cooperation & Development, 38(1) Hamdard Islamicus Vol. XLVII, No.1 97 21 Nour Aldeen, K., Ratih, I. S., & Sari Pertiwi, R. (2022). Cash waqf from the millennials' perspective: a case of Indonesia. ISRA International Journal of Islamic Finance, 14(1), 20-37. 22 Yusuf, M. Y., & Maulana, H. (2023). Waqf Core Principles for The Economic Recovery of Covid 19 In Indonesia. Calitatea, 24(195), 106-114. 23 Listiana, L., & Alhabshi, S. M. (2020). Waqf and legacy of altruism in Singapore: Challenges and development. Jurnal Ekonomi dan Bisnis Islam, 6(1). 24 Huda, M., Noviana, L., & Santoso, L. (2020). Pengembangan Tata Kelola Wakaf Berbasis Korporasi di Asia Tenggara (Development of Corporate-Based Waqf Governance in Southeast Asia). De Jure: Jurnal Hukum dan Syar'iah, 12(2), 120-139. 25 Abdul-Karim, S. (2010a). Contemporary shari’a compliance structuring for the development and management of waqf assets in Singapore. Kyoto Bulletin of Islamic Area Studies, 3(2), 143–164. 26 Finterra, “Waqf Chain | FINTERRA | Blockchain Based Financial Services for All,” 2018, https://finterra.org/waqf_chain/. 27 InternationalWorkingGroup, “Waqf Core Principles” (Jakarta, 2018). 28 Çizakça, “The New Waqf Law Prepared by IDB/IRTI and the Kuwait Public Foundation: A Critical Assessment.” 29 Ismal, D. R. (2022). Identifying The Optimal Cash Waqf Linked Sukuk: Indonesian Experience. Hamdard Islamicus, 45(3); Maulina, R. (2022). Factors Influencing the Success of Retail Cash Waqf Linked Ṣukūk (CWLS) Issuance: A Lesson from Indonesia النقدي بالوقف المرتبط التجزئة صكوك إصدار نجاح في المؤثرة العوامل (CWLS): من درس .Journal of King Abdulaziz University: Islamic Economics, 35(1), 57-74 .إندونیسیا 30 Yusgiantoro, I., Pamungkas, P., & Trinugroho, I. (2024). The sustainability and performance of Bank Wakaf Mikro: waqf-based microfinance in Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 17(1), 86-101. 31 Zain, N. S., & Muhamad Sori, Z. (2020). An exploratory study on Musharakah SRI Sukuk for the development of Waqf properties/assets in Malaysia. Qualitative Research in Financial Markets, 12(3), 301-314; Listiana, L., & Alhabshi, S. M. (2020). Waqf and legacy of altruism in Singapore: Challenges and development. Jurnal Ekonomi dan Bisnis Islam, 6(1). 32 Foundations of Islamic Governance: A Southeast Asian Perspective, vol. 1 (Taylor & Francis, 2016). 33 “Waqf and Human Capital,” in Global Conference on Awqaf and Endowments: Evolution, Socio-Economic Impact, Management Strategies, Legal & Governance Issues, Cash Waqf & Country-Wise Case Studies (Doha, 2018). 34 Mohd Azmi Omar, “The Similarity between Islamic Finance and Impact Investing” (Surabaya: AIFC, 2019); Monzer Kahf, “Revival of Islamic Social Finance to Strengthen Economic Development Towards A Global Industrial Revolution” (Gontor: AICIF, 2019). 35 “Potential of Waqf in Contemporary World,” Journal of King Abdulaziz University: Islamic Economics 31, no. 2 (2018): 53–69. 36 Nurul Huda et al., “Problems, Solutions and Strategies Priority for Waqf in Indonesia.,” Journal of Economic Cooperation & Development 38, no. 1 (2017); Shamsiah Abdul-Karim, “Contemporary Shari’a Compliance Structuring for the Development and Management of Waqf Assets in Singapore,” Kyoto Bulletin of Islamic Area Studies 3, no. 2 (2010): 143–64; Mahadi Ahmad, “An Empirical Study of the Challenges Facing Zakat and Waqf Institutions in Northern Nigeria,” ISRA International Journal of Islamic Finance, 2019; Umar A Oseni, “Towards the Effective Legal Regulation of Waqf in Nigeria: Problems and Prospects,” 2015; Mohamed Ariff and Shamsher Mohamad, “Issues in Waqf and Zakat Management,” in Islamic Wealth Management (Edward Elgar Publishing, 2017); Nor Asiah Mohamad, S A Kader, and Zuraidah Ali, “Waqf Lands and Challenges from the Legal Perspectives in Malaysia,” in IIUM-Tokyo Joint Symposium, 2012; Abu Umar Faruq Ahmad and Mohd Fazlul Karim, “Opportunities and Challenges of Waqf in Bangladesh: The Way Forward for Socio-Economic Development,” in Revitalization 98 Issues of Waqf………. of Waqf for Socio-Economic Development, Volume I (Springer, 2019), 193–212; Md Golzare Nabi et al., “Using Waqf for Socio-Economic Development in Bangladesh: Potentials, Challenges, and Policy Directions,” in Revitalization of Waqf for Socio- Economic Development, Volume I (Springer, 2019), 107–33. 37 Kamaruddin, M. I. H., Hanefah, M. M., & Masruki, R. (2022). Challenges and prospects in waqf reporting practices in Malaysia. Journal of Financial Reporting and Accounting; Fauzi, R. Q., Hapsari, M. I., Herianingrum, S., Fanani, S., & Kurnia, T. (2022). The challenges of empowering waqf land in Indonesia: an analytical network process analysis. International Journal of Ethics and Systems, 38(3), 426-442; Rahman, M. F. B. A., & Amanullah, M. (2017). Challenges and Problems Facing the Application of Temporary Waqf in Selected States of Malaysia: New Issues and their Guiding Rules. Journal of King Abdulaziz University: Islamic Economics, 30(3), 291-314; Mohaiyadin, N. M. H., Aman, A., Palil, M. R., & Said, S. M. (2022). Addressing Accountability and Transparency Challenges in Waqf Management Using Blockchain Technology. Journal of Islamic Monetary Economics and Finance, 8, 53-80. 38 Deephouse et all. “Organizational Legitimacy: Six Key Questions,” The SAGE Handbook of Organizational Institutionalism, 2017, 27–54. 39 Monica A Zimmerman and Gerald J Zeitz, “Beyond Survival: Achieving New Venture Growth by Building Legitimacy,” Academy of Management Review 27, no. 3 (2002): 414–31; Sylvain Durocher et al., “Users’ Legitimacy Perceptions about Standard-Setting Processes,” Accounting and Business Research, 2018, 1–38. 40 John W Creswell, Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (Sage publications, 2009). 41 Mark Saunders, Philip Lewis, and Adrian Thornhill, Research Methods for Business Students, 7th ed. (Pearson education, 2016). 42 David Silverman, Interpreting Qualitative Data (Sage, 2014). 43 Jennifer Fereday and Eimear Muir-Cochrane, “Demonstrating Rigor Using Thematic Analysis: A Hybrid Approach of Inductive and Deductive Coding and Theme Development,” International Journal of Qualitative Methods 5, no. 1 (2006): 80–92; Alan Bryman, Social Research Methods (Oxford university press, 2012); Hidayatul Ihsan, “Accountability Practice in a Waqf Institution in Indonesia: The Case of Dompet Dhuafa” (Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, 2014); Miranti Kartika Dewi, “An In- Depth Case Study of Beneficiary Accountability Practices by an Indonesian NGO” (Aston University, 2017); Listiana, “An Organisational Legitimacy Study on Governance of Waqf Authorities in Indonesia and Singapore.” 44 Kemenag, BWI, KNEKS. Peta Jalan Wakaf Nasional (National Waqf Roadmap) 2024-2029. Jakarta. 45 Kemenag, BWI, KNEKS. Peta Jalan Wakaf Nasional (National Waqf Roadmap) 2024-2029. Jakarta. 46 Zaini Osman, “Enhancing Waqf Instruments” (Singapore, 2018). 47 MUIS, “5th Muis Three-Year Plan 2016-2018” (Singapore, 2019). 48 https://www.muis.gov.sg/wakaf/Understanding-Wakaf/Wakaf-Assets 49 Rashid, “Origin and Early History of Waqf and Other Issues”; Syed Khalid Rashid, “Factors Affecting the Development and Good Governance of Awqaf,” in International Conference on Waqf Management: Turkish Experience (Turkey: ICWR, 2014); Sharifah Zubaidah Syed Abdul Kadir and Nor Asiah Mohamed, “The Legal Position of Waqf Lands in Malaysia,” in Waqf Laws and Management, ed. Syed Khalid Rashid (Kuala Lumpur: IIUM Press, 2017). 50 Lisa Listiana and Dian Masyita, “Awqaf–Its ASEAN Experiences and a Lesson to Learn,” in Awqaf-Led Islamic Social Finance (Routledge, 2020), 234–44; Listiana, “An Organisational Legitimacy Study on Governance of Waqf Authorities in Indonesia and Singapore.” 51 Shamsiah Abdul-Karim, “Contemporary Shari’ah Structuring for the Development and Management of Waqf Assets in Singapore” (Durham University, 2010); Hamdard Islamicus Vol. XLVII, No.1 99 Bappenas, “Masterplan for Indonesian Islamic Financial Architecture” (Jakarta, 2016). 52 Lisa Listiana, Syed Musa Alhabshi, and Agastya Widhi Harjunadhi, “Waqf for Socio-Economic Development: A Perspective of Ibn Khaldun,” Journal of Ibn Haldun Studies 5, no. 1 (2020): 83–94. 53 Omar, “The Similarity between Islamic Finance and Impact Investing”; Kahf, “Revival of Islamic Social Finance to Strengthen Economic Development Towards A Global Industrial Revolution”; Çizakça, A History of Philanthropic Foundations: The Islamic World from the Seventh Century to the Present. 54 “Accountability in Waqf Mangement: Learning from Praxis of Nongovernmental Organization (NGO),” 2010. 55 “The New Waqf Law Prepared by IDB/IRTI and the Kuwait Public Foundation: A Critical Assessment.” 56 “IRTI Islamic Social Finance Report 2014” (Jeddah, 2015); “IRTI Islamic Social Finance Report 2015” (Jeddah, 2016).; IRTI Islamic Social Finance Report 2020” (Jeddah, 2020). 57 Hidayatul Ihsan, “Strategies&Tools for Effective Awqaf Asset Management,” in Global Conference on Awqaf and Endowments: Evolution, Socio-Economic Impact, Management Strategies, Legal & Governance Issues, Cash Waqf & Country-Wise Case Studies (Doha, 2018); Zeinoul Abedien Cajee, “Revitalising The Institution of Waqf in Developing The Community,” in Essential Readings in Contemporary Waqf Issues, ed. Monzer Kahf and Siti Mashitoh Mahamood (Kuala Lumpur: CERT Publications Sdn. Bhd, 2011). 58 “Waqf Core Principles.” 59 Mark C Suchman, “Managing Legitimacy: Strategic and Institutional Approaches,” Academy of Management Review 20, no. 3 (1995): 571–610; Deephouse et al., “Organizational Legitimacy: Six Key Questions.”