Analysis of Waqf Land Property Development of Penang State Islamic Religious Council (MAINPP) Based on Islamic Work Ethics (IWE)

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Analysis of Waqf Land Property Development of Penang
State Islamic Religious Council (MAINPP) Based on Islamic
Work Ethics (IWE)
Marina Abu Bakar, Sukriah Ismail, Che Zuina Ismail, Noor Asyimah Ramli
To Link this Article: http://dx.doi.org/10.6007/IJARPED/v10-i4/11876 DOI:10.6007/IJARPED/v10-i4/11876
Received: 11 October 2021, Revised: 12 November 2021, Accepted: 25 November 2021
Published Online: 20 December 2021
In-Text Citation: (Bakar et al., 2021)
To Cite this Article: Bakar, M. A., Ismail, S., Ismail, C. Z., & Ramli, N. A. (2021). Analysis of Waqf Land Property
Development of Penang State Islamic Religious Council (MAINPP) Based on Islamic Work Ethics (IWE).
International Journal of Academic Research in Progressive Education and Development, 10(4), 196–217.
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Analysis of Waqf Land Property Development of
Penang State Islamic Religious Council (MAINPP)
Based on Islamic Work Ethics (IWE)
Marina Abu Bakar1, Sukriah Ismail2, Che Zuina Ismail3, Noor
Asyimah Ramli4
1Kulliyyah of Shariah and Law, Sultan Abdul Halim Mu’adzam Shah International Islamic
University (UniSHAMS), Kedah, Malaysia, 2Kulliyyah of Shariah and Law, Sultan Abdul Halim
Mu’adzam Shah International Islamic University (UniSHAMS), Kedah, Malaysia, 3Academy of
Contemporary Islamic Studies (ACIS), Universiti Teknologi MARA (UiTM), Terengganu,
Malaysia, 4Advocates & Solicitors, High Court of Malaya, Shariah Lawyer, Noor Asyimah &
Associates, Penang, Malaysia.
Email: marinaabubakar@unishams.edu.my, sukriahismail@unishams.edu.my,
chezu270@uitm.edu.my, noorasyimah@yahoo.com
Abstract
Penang State Islamic Religious Council (MAINPP) is the sole trustee of waqf property which is
responsible for developing waqf property in the state of Penang as stipulated in the Islamic
Religious Administration (State of Penang) Enactment 2004. In developing waqf properties,
MAINPP must comply with various development processes in stages as appropriate in
accordance with the law in the Malaysian context. Thus, compliance with the waqf property
development process by Islamic institutions such as MAINPP is closely related to Islamic Work
Ethics (IWE). The objective of this study is to examine the basic aspects of waqf property and
the process of waqf property development in MAINPP, then analyze the development of waqf
property in MAINPP according to Islamic Work Ethics (IWE). Data were collected through
primary sources and secondary sources. The primary source involves semi-structured
interviews with several MAINPP officials, while the secondary source involves data from fiqh
books, books, journals and others. All study data were analyzed using content analysis
method. The results of the study found that IWE can help MAINPP who is responsible as a
manager in developing waqf properties in Penang. It is recommended that MAINPP practice
IWE which contains the elements of intention, taqwa, justice (adil), sincerity (ikhlas), al-Itqan
(awareness for self-improvement), ihsan, amanah, al-Sidq (truth), shura, patience, al-
Mutabaqah (obedience), ruh al-Jama'ah (team spirit) and al-Riqabah (supervision) in
developing waqf property in the state of Penang. This study is beneficial to the parties that
administer waqf property such as MAINPP to take into account IWE throughout the waqf
property development process is implemented.

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Keywords: Development, Waqf Property, Penang Islamic Religious Council (MAINPP), Islamic
Work Ethics (IWE)
Introduction
The waqf property development process in Malaysia has undergone various changes from
time to time over a long period of time. In Penang, this is no exception. MAINPP as the sole
trustee of waqf property in the state of Penang has worked proactively in developing the
existing waqf lands. The success of waqf property development in Penang is evident in several
areas in Penang. Among them, such as Kapitan Keling Waqf Land, Alimsah Waley Waqf Land,
Lebuh Acheh Mosque Waqf Land and Lebuh Chulia Waqf Land. All these waqf lands are
strategically located in the middle of Georgetown City and consist of rows of commercial
buildings, namely gold shops, nasi kandar restaurants, travel agencies and licensed money
changers hired by the Indian Muslim community (Roslan, 2017). Thus, this article aims to
examine the basic aspects of waqf property and the process of waqf property development
in MAINPP, then analyze the development of waqf property in MAINPP according to Islamic
Work Ethics (IWE). This article was divided into three main parts, namely the introduction of
real estate basics, MAINPP waqf real estate development and Islamic Work Ethics (IWE).
Real Estate Introduction
Definition of Land and Land Property
The land property industry is one of the important industries in determining the economic
and social progress of a country. This is because, land is an important resource in economic
and social development and if managed competently and efficiently, it will definitely produce
maximum value and bring lucrative returns to the country itself. Therefore, every player in
the land property industry must be wise in managing land property, especially those involving
the sale, purchase, rental and transfer of land so that its use can be achieved to the maximum.
In Malaysia, the definition of land can be seen in Section 5, National Land Code Act
(KTN) 1965, which provides that land includes several important components, including the
earth's surface and all things that make up the earth's surface such as rocks and sand, soil
below the earth's surface and all things contained therein such as mineral rocks, all plants and
other natural products such as trees, all things attached to the earth whether above or below
the surface of the earth and land covered with water as right to water. In addition, the term
“land” is also known as "ad caelo usque ad centrum" in Latin, which means "from the air space
to the centre of the earth". These terms clearly demonstrate that soil theory is to cover
anything that is on the surface of the earth, the earth itself and anything that is beneath it to
the bottom of the earth (Osman & Shafie, 2006).
Meanwhile, land property includes land, buildings and resources on it. Therefore, any
building or residential house erected, vacant land or open space as a car park, green areas
around the city, grass crops or land for development and industry are also included in the
category of real estate. What is interesting, the land property is unique because it is different
from other commodities. The land property has certain privileges as described in Table 1:

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Table 1: Land Property Privileges Source: Osman & Shafie (2006)
No
Privileges
Description
i.
Difference
Hetrogenous between one field of land with another field.
ii.
Durable
Land or site is permanent unless erosion occurs, transfer of
ownership or human activities such as road construction
iii.
Can cause a variety
of interests
Involves permanent interest, taxes, small taxes and others
iv.
High market price
or capital value
Market price or capital value is higher than other commodities
v.
Control legislation
Legislation in regulating property as it relates to ownership
and ownership, planning and development
vi.
Limited offer
The quantity of land cannot be increased unless the number
of office floors is changed or increased after obtaining
planning approval
vii.
High demand
Demand is higher than supply because the majority of society
needs land and houses
viii.
Investment
prospects
Profitable because it involves the purchase of real estate for
investment such as rentals, residences that can be resold at a
high price
ix.
High management
costs
Involves costs such as assessment tax and land tax, building
repair costs, rent collection and transfer costs, insurance and
fire and building own management costs.
Land Property Characteristics
Land Property is different from other commodities because it is an exclusive source of
investment. In addition, it also has some differences in terms of management methods, value,
importance, pricing and purchasing process. Land property features can be divided into
several parts, namely physical condition features, institutional features, economic features
and market features (Osman & Shafie, 2006). All of these features can have an impact on the
value of a real estate. The descriptions for each of these features are summarized as follows:
i. Physical Condition Features
Some of the unique features present on the real estate are durable, have a twist, are
permanent and cannot be destroyed. The land property has an age that exceeds the life of
the right holder despite being eroded. The land property is also not the same from one area
to another due to differences in location and position that have different physical properties
and landforms. The position of the land property is fixed and cannot be moved or relocated
from one place to another. The location of the soil is fixed and heterogeneous. Another
feature of land property is that it is indestructible. This is because all land components such
as physical assets and objects that are in accordance with the law cannot be destroyed.
However, property can be eroded, flooded or become obsolete. Nevertheless, the location
and design of the land on the surface of the earth will often remain the same.
ii. Institutional Features
The institutional features of land property are property law, public regulations, local cultural
customs and establishments or organizations. In the context of Malaysia, the applicable

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property law is the National Land Code Act (KTN) 1965 which was enacted by the Yang Di-
Pertuan Agong with the advice and approval of the Dewan Negara and Dewan Rakyat. KTN
aims to amend and consolidate the laws relating to land and land ownership with land
ownership, registration of land title deeds and their division as well as revenue collection from
certain states in Malaysia.
Public regulations such as zoning, development codes and land property tax
assessments also have an impact on property values. In addition, local cultural customs also
influence the development that will be carried out on the property. For example,
development carried out in Penang needs to be adapted to the terrain of the island and take
into account the culture, customs and practices of the local community. The use of land
property is influenced by rules and restrictions imposed based on the scope set by an
establishment or organization involved in the planning and administration of property in
Malaysia. Among the institutions are the Department of Town Planning and Regional
Development, the Malaysian Housing Developers Association, the Department of Health, the
Ministry of Natural Resources and Environment and the Fire Department, the Land Survey
Department and the Land Office. All these institutions are government bodies whose role is
to ensure that property functions are used in the correct manner in accordance with the law
in Malaysia.
iii. Economic Features
Among the economic features of the property include limited supply, fixed investment,
renovations and situs. The supply of land property is limited as the quantity of land cannot be
increased unless the floor of the building is added after obtaining approval. In fact, the sea
can also be reclaimed and buildings erected on it. One more thing, land development involves
a large investment in labour and capital. The value of land can increase or decrease due to
development around it or changes due to the tastes of the people. Therefore, some
considerations need to be done before the purchase and renovation process especially those
involving long-term investment for the use of the land. Land renovation can be implemented
through the addition of roads, recreational areas, construction of factories or business hubs.
All these renovations further increase the value of the property and the surrounding
community based on the economic concept that is the result of the impact of development
on the value of land. Situs is the provision of a facility on land and this includes the influence
of the provision on that land area. Situs serves as an interaction along with the use of around
a piece of land. It can also be influenced by the surrounding economic conditions.
iv. Market Features
Land property has a different market than the capital and money markets. This is because
land property is different in terms of value for each piece of land. There are several factors
that influence the features of the real estate market, namely local competition, structured
market and other factors. Locally, the position of the property is fixed. Therefore, the
competition is specific. For example, the price of a two-storey bungalow house in Kuala
Lumpur is not the same as the price in Penang or Kedah. In fact, if there is an oversupply of
houses in Kajang, Selangor, it will not be able to cover the shortage of houses in Johor Bharu,
Johor. Market performance in land property is sensitive to changes around it. In addition, the
price for the real estate is also determined in consultation between the seller and the buyer
or broker. In fact, in some situations, land property sale transactions are done privately and
there is no organizational structure to manage them. This is in contrast to the capital and

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money markets, where prices in these markets can be determined by Bursa Malaysia. Other
factors that affect land property are such as population, including population age,
unemployment rate, marriage rate and family size, inflation, interest rates, development
costs and risks.
Waqf According to Islam
The word waqf in Arabic comes from waqafa which means to withhold something.
Withholding something meant here is withholding a property solely because of Allah SWT for
the public interest (al-Ansari, t.t). There are various definitions of waqf that have been put
forward by jurists such as (al-Qurtubi, 1980; al-Syarbini, 1933; Ibn ‘Abidin, 1966). Al-Qurtubi
says that waqf is to give out property and benefits to the path that is pleasing to Allah in order
to get closer to Allah (al-Qurtubi, 1980). Al-Sharbini, on the other hand, argues that waqf is to
withhold a property or item that can be utilized on the condition that it remains physically in
accordance with the conditions allowed by Islamic law (al-Syarbini, 1933). On the other hand,
Ibn ‘Abidin explained waqf as holding a property on the terms of its owner and used for public
benefit (Ibn ‘Abidin, 1966). Based on the definitions of waqf, it can be concluded that waqf
property in Islam must have seven specific features, namely; the property to be endowed
must be clearly owned, can provide benefits, not of a type forbidden by Islamic law, is
physically permanent, cannot be used other than what is required, for waqf that does not
specify its use, then it can be used in accordance with Islamic law and results of waqf property
can be used for general or specific benefits. Waqf is also a circumcision ritual that is strongly
encouraged by Islam. Meanwhile, the pillars of waqf are divided into four, namely; waqf giver,
waqf property, waqf recipient and ijab and qabul (sighah) (al-Khin, et al., 2003). Based on the
concept of waqf in Islam as well, waqf property is considered to belong to Allah SWT
absolutely. According to this principle, waqf property cannot be sold, bought, used as a gift
or inheritance either by the waqf giver or the waqf recipient or beneficiary. Therefore, the
use of this waqf property is handed over to the waqf recipient and managed according to the
waqf giver's wishes.
Waqf Land in Malaysia
In Malaysia, KTN 1965 has clearly explained about two separate concepts of land, namely
classification and category. In terms of land classification, land located in a state can be
divided into two classes, namely; (i) land above the shoreline, and this land may be disposed
of by the State Authority (PBN) by way of purchase of ownership or other than grant of
ownership, (ii) the coastline and seabed, and this land may not be disposed of in any way.
Then, some of the provisions contained in this classification can be divided into three types
of land, namely State Land, Malay Reserve Land and Alienated Land. In terms of categories,
there are four categories of land use, namely agriculture, trade, housing and industry. Waqf
land in Malaysia is categorized as Owned Land. Registered title is a document that confirms
title and cannot be denied or questioned. It is enshrined in Sections 89 and 340 KTN 1965. It
is also conclusive evidence of a person's ownership of his land, including waqf land.
In terms of law, there are three methods of transfer of ownership of waqf land
practiced by land administrators in Malaysia (Mahamood, 2001). First, waqf land that has
been transferred, is registered under one title through Form 14A KTN at the Land Office. The
Land Registrar will register the name of the State Islamic Religious Council (MAIN) as a legally
valid transferee. Second, the waqf giver returns the land (surrender) to the government or
PBN. This method is done by using Form 12A for the whole land and Form 12B for part of the

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land. The land that has been handed over will be fully owned by the government, while MAIN
will reapply the land to the government and be registered under MAIN as the sole trustee of
the waqf land. Third, through the application of MAIN for the purpose of vesting according to
the law (statutory vesting) for waqf land as provided in Section 416C KTN. This method is done
by making a letter to the Registrar of Title or Land Administrator. Confirmation of MAIN's
name will be made on the title document of the waqf land. All waqf land registered through
these three methods will remain the property of MAIN, final and non-transferable by MAIN.
In short, waqf land is land owned by an individual or a group of people who hand over
ownership of the land for public use. Waqf land is usually used for religious purposes,
education and any activities that benefit the public and become amal jariah for waqf givers.
The administration of waqf land in the pre-independence era was managed by individuals or
committees such as mosque committees before it was transferred and continues to be
administered by MAIN throughout the states in Malaysia (Sayyin et al., 2006).
MAINPP Waqf Property Development
Penang Islamic Religious Council (MAINPP)
The management of waqf in Malaysia is placed under the religious authority of the states
based on provision 3 (2) of the Federal Constitution which states that the Raja is the Head of
Religion for the states that have a Raja, while the Yang Di-Pertuan Agong is the Head of
Religion for the states- a state that has no Sultan or King. The State Islamic Religious Council
(MAIN) was established to assist in advising DYMM Sultan on religious matters, including
waqf. Legally, MAIN is the sole trustee of all waqf properties. This provision can ensure that
there are no irregularities in the management of waqf property and the control and
development of waqf property can be carried out in accordance with the concept of waqf and
Islamic law from time to time.
As for the state of Penang, starting in 1905, the administration of waqf land was
according to the British colonial system and managed by the Muslim and Hindu Endowments
Board 1905 (MAHEB). In 1959, MAINPP was established through the Islamic Religious
Administration Law Enactment 1959. The implication is that all waqf lands once administered
by MAHEB were taken over by MAINPP in stages based on Section 89 (2), Islamic Religious
Administration Law Enactment 1959. The entire process of acquisition of waqf land
administration by MAINPP was successfully completed on 1 January 1967. Currently, all
provisions related to waqf are contained in the Islamic Religious Administration (State of
Penang) Enactment 2004. Meanwhile, in terms of waqf property development, Table 2 and
3, shows the list of waqf land with projects that have been developed, under construction and
in planning for the period 2010 to 2018 by Penang State Islamic Religious Council( MAINPP):

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Table 2: List of MAINPP Projects in Planning for Development (2010-2018)
Source: MAINPP (2020)
NO
PROJECT NAME
TYPE OF
DEVELOPMENT
FINANCING
COST (RM)
1.
Proposed development
on Lot 1396 & 1606
(Wakaf Sheikh Eusoff),
Section 5, Jalan Air Itam,
DTL, Penang
Development of
391 units of low
medium cost
apartments, 1305
units of medium
cost apartments, 14
units of shops, 56
units of office
shops, 66 units of
hawker centres,
suraus, halls, and
orphanages
Joint venture with
Uda Sdn. Bhd.
150 Million
2.
Proposed development of
Kampung Dodol, Jalan
Perak, Jelutong, DTL
Housing
development of
1916 apartment
units, multipurpose
hall, expansion of
mosque and
Sekolah Agama
Rakyat
Yayasan Islam
Pulau Pinang
(Pulau Pinang
Islamic
Foundation)
470 Million
3.
Proposed development of
Low Medium Cost
Housing on Lot PT 32,
Section 3, Bandar George
Town, DTL
Housing
Development 114
units (House of
Asnaf)
MAINPP/Wakaf
Pulau Pinang Sdn.
Bhd.
30 Million
4.
Proposed construction on
Lot 496, Mukim 4, Bagan
Lalang, SPU
Development of
house/shop units
MAINPP/Wakaf
Pulau Pinang Sdn.
Bhd.
25 Million
5.
Proposed development
on Lot 208, Section 2,
Butterworth, SPU
Construction of 400
housing units
-
50 Million

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Table 3 List of MAINPP Projects in Planning for Development (2010-2018)
Source: MAINPP (2020)
NO
PROJECT NAME
TYPE OF
DEVELOPMENT
FINANCING
COST (RM)
1.
Construction of Medium
Cost Apartments on Wakaf
Land Lot 6247 & 6249,
Mukim 7, SPU
Construction of
low-medium cost
apartments 152
units of 2 blocks, 8
and 12 floors
JAWHAR
38 Million
2.
Development on Lot 3117,
252 & 200 (Taman Wakaf
Seetee Aisah Phase 2),
Mukim 4, Seberang Jaya,
SPT, Penang
Development of
422 units of
medium cost
apartments, 150
units of low cost
apartments, 30
units of office
shops, 15 units of
hawker centers, 4-
storey office
buildings, suraus
and halls
Joint venture
with Uda Sdn.
Bhd.
120 Million
Table 4 List of Completed MAINPP Projects (2010-2018)
Source: MAINPP (2020)
NO
PROJECT NAME/YEAR
COMPLETED
TYPE OF DEVELOPMENT
FINANCING
COST (RM)
1.
Lot 247 (Maahad Al-
Mashoor Al-Islami),
Jalan Sungai Nipah,
Mukim G, Balik Pulau,
DBD, Pulau Pinang-
2011
Construction of
administrative blocks,
libraries, classrooms,
male/female
dormitories, dining halls
and STP
JAWHAR
42 Million
2.
Part of Lot 4811,
Mukim 7, Permatang
Tok Gelam, SPU,
Penang - December
2013
Construction of Darul
Hidayah Complex which
includes 1 block of 3
storey
dormitory/academic
building, 1 storey hall
and 1 storey surau
MAINPP/Zakat
Pulau Pinang
6.8 Million
3.
Lot 1444 (Taman
Wakaf Seetee Aisah
Phase 1), Mukim 4,
Jalan Tun Hussein Onn,
Seberang Jaya, SPT,
Penang - February
2013
Construction of 76 units
of 2 -storey terrace
houses and 9 units of 3-
storey shops
Joint venture with
UDA Sdn, Bhd.
21 Million

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Waqf Property Development Concept by MAINPP
There are several basic principles in the development of waqf property in MAINPP, namely
that it cannot be sold, cannot be inherited and cannot be endowed. These principles are in
line with the concept of waqf outlined by Islamic law. MAINPP also refers to the Sixteenth
Fatwa issued by the Department of Islamic Development Malaysia (JAKIM) regarding the law
of handing over part of waqf land to the authorities (JAKIM, 2000). In addition, in terms of
practice, there are several principles of waqf land development practiced by MAINPP as
follows (MAINPP, 2021):
i. Permanent Land owned by MAINPP as Trustee.
ii. Form 15A applies to Land Lease.
iii. Land may not be sold, pledged or mortgaged.
iv. MAINPP can grant leases for a lease period of 99 years to the lessee.
v. After the expiry of the lease, the land is returned to MAINPP.
vi. The Leaseholder can apply from MAINPP to extend the lease term after it expires.
Meanwhile, for the property development concept carried out, MAINPP and Syarikat
Wakaf Pulau Pinang Sdn. Bhd (WPPSB), a wholly-owned subsidiary of MAINPP, has entered
into a joint venture with the developer to make a development project a success. This joint
venture concept involves the division of roles, costs and profits between MAINPP and WPPSB
with the developer. Table 5 is the concept of waqf property development by MAINPP:
Table 5 Waqf Property Development Concept ny MAINPP Source: MAINPP (2020)
JOINT VENTURE
CONCEPT
MAINPP/WPPSB
DEVELOPER
Roles
• Provide waqf land to
be developed
• Assist in expediting the
procurement of
development
approvals through
liaison between
government agencies
• Act as a developer to
develop waqf land
• Remove the entire cost
of development
Cost Distribution
Current land value
Development cost
Profit Sharing
Current land value + %
additional profit (depending
on project profit)
Total sales revenue collection
minus return to MAINPP
Implications of Waqf Property Development
The development of waqf properties is very closely linked to social change and the framework
of economic space needs in the community. Ultimately, this requirement is space for a city
where there is a network of roads, utilities and additional structures. Among the implications
involving property development are the breakdown of opponents of mergers, changes in
property development and changes in land use as follows:
i. Breakdown of Opponents of Mergers
Fragmentation is the division of a large piece of land into smaller ones, while amalgamation
is the amalgamation of land to produce a fully operational property. Subdivision involves

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smaller subdivisions such as for family housing, office buildings etc. and is done according to
the rules of the area.
ii. Land Property Development Changes
Among the significant changes in land property development is a comfortable life through
good facilities in various aspects such as communication networks, electricity and water
facilities, garbage disposal and so on. In Penang, changes in land property development
involving waqf are seen as significant in several locations such as Kapitan Keling Wakaf Land,
Seetee Aishah Wakaf Land and Mohamed Hashim Wakaf Land. All the development carried
out on these waqf lands has clearly succeeded in prospering the surrounding area (Ismail et
al., 2021; Ismail et al., 2021).
iii. Land Use Changes
The waqf land that is developed can provide a return of money and value to MAINPP. For
example, in Penang there are many waqf lands that have a high value and are located in
strategic areas such as Haji Kassim Wakaf Land, Hashim Yahaya Wakaf Land and Kampung
Dodol Wakaf Land which is estimated to have an area of 21 acres or 8.5 hectares. There are
also some lands with high potential for development, but their use has not been optimized,
namely Shaik Yusoff Wakaf Land with an area of 14 acres or 5.6 hectares and Wan Chik Ariffin
Wakaf Land with an area of 0.9 acres or 0.4 hectares (Roslan, 2017). Clearly, the felling of
forest and plantation areas to be used as housing areas and buildings on rented waqf land has
proven successful in increasing the use, productivity and value of the land which can
ultimately contribute to the socio-economic aspects of the Muslim community in Penang.
Venue Selection
MAINPP needs to assess the location of waqf land that is suitable for development. Normally,
the selection will be made twice. The first result was the acquisition of a place where the
collected data was studied by MAINPP on the potential for development. Meanwhile, the
second decision involves the choice of place for the sale of projects that have been
successfully developed. In making the selection and analysis of a place, several important
elements need to be emphasized, namely place or location, comfort, shape and size, physical
shape, facilities and services, usability of public services, cost and value.
For housing projects, the basic factor taken into account by MAINPP is position. An
appropriate position is a position that is close to basic facilities and away from any
contamination. Comfort is also a factor that is taken into account such as the convenience of
commuting to public places and a harmonious environment. In addition, the size, shape and
physical shape also play a role in the selection of waqf property development site. Terrain
conditions, soil fertility, electricity and water service facilities, as well as cost or value also
need to be commensurate with the development. High costs with low profits will usually be
to the detriment of many parties.
In addition to housing, the commercial conditions that already exist in the
development area will also be the determinants of the area to house trade. For commercial
land to be developed, population and market analysis must be done by MAINPP before the
development is implemented. Some other things that need to be considered also include
communication network facilities, size, cost and value of the land property. As for industrial
land, MAINPP must assess some basic things such as raw material facilities, labour, supply of
components and the market for goods directly to consumers. In addition, the size and basic
amenities such as electricity and water need to be taken into account. As with commercial

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property, the value and cost of industrial property must be consistent and commensurate
with the profits to be made by MAINPP and the developer.
Waqf Property Development Process by Stage by MAINPP
The waqf property development process needs to go through various types of considerations
that involve several key aspects, namely physical, institutional and economic. As for the
physical aspect, several elements need to be taken into account, namely the development
stage, physical design and development. As for the institutional aspect, there are several
parties involved, namely the government and legitimacy, while for the economic aspect,
finance, marketing and promotion are among the elements that need to be given due
attention. Table 6 below is a summary of the MAINPP waqf property development process by
stage:

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Table 6: MAINPP Waqf Property Development Process by Stage Source: (Geshwender, 2000;
MAINPP, 2021)
Types of Considerations
Physical
Institutions
Economics
Development
Level
Physical
Design &
Development
Government
Validity
Financial
Marketing
&
Promotion
Pre -
Development
(Preliminary
Planning)
Get real estate
if you don't
already own
one. Complete
the
preliminary
design.
MAINPP's
discussion with
Town Planning,
Fire, Public
Works
Department and
others.
Tentative
consent.
Ensure waqf
land is
registered as
under
MAINPP.
Make an
estimate of
the cost and
value of the
land.
Put financial
support.
Feasibility
analysis.
Market
analysis.
Best and
highest
usability
analysis.
Final Planning
Details related
to the
development
plan.
MAINPP works
with the plan
through the
agency to obtain
final approval
regarding the
planned
development.
Received
approval.
Develop
control of
property use.
Waqf land
was
transferred
to MAINPP.
Create start -
up capital
and
operating
budgets and
ability
statements.
Identify
support.
Create a final
budget.
Market
capability
study.
Develop
promotiona
l and
marketing
programs
based on
market
analysis.
Initiation and
Recovery
Build basic
facilities such
as roads.
Build a house.
MAINPP records
plans and
controls.
Waqf land
belongs to
MAINPP.
Review the
profit
overview.
Pay the bills
and keep an
eye on the
incoming
money.
Pioneer
marketing
programs.
Rent space
if there is no
space.
The need to analyze the land property development process is very similar to
investing. A significant change in property development is the cost of the land and this
includes maintenance costs. In developing waqf land, MAINPP needs to manage the
maintenance and all delays must be accounted for. In addition, several important items in
real estate investment such as equity risk and analytical risk should also be assessed to avoid

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future losses. In fact, the success of property development also requires a series of positive
decisions implemented on the part of MAINPP as the trustee for waqf land in a project.
Therefore, the need to get skilled, competent, professional and innovative managers on
behalf of MAINPP is very important in developing waqf properties. All these aspects can be
obtained through the concept of IWE in the development of waqf property by MAINPP.
Islamic Work Ethics (IWE)
The Concept of Islamic Work Ethics (IWE)
The origin of the word "ethics" is taken from the Greek word "ethos". “Ethos” means the
character, spirit and attitude of a group of people or culture (Loeb 1971). Ethics also means a
system of moral principles by which human actions can be judged as good or bad, right or
wrong or recognized rules of conduct with respect to a particular class related to human
actions (Oxford Dictionary, 2010). However, this term of ethics has been evaluated from a
variety of different perspectives among scholars. Rachels & Rachels (1993) stated that ethics
represents a set of moral principles, rules of behaviour or values. Meanwhile, Burks (2006),
argues that ethical issues arise when a person is forced to make decisions from various
alternatives related to moral principles. Meanwhile, Rania (2006) formulates the term ethics
in a more general context, where ethics is defined as a bond of relationship with others.
Several scholars such as Elegido (2000); Delaney (2005); Ogbonna & Ebimobowei (2011) also
provide a definition of ethics according to their respective points of view. Elegido (2000)
defines ethics as a mission towards an understanding of a good life, a better life and a
worthwhile life. Delaney (2005) argues that ethics is concerned with the value of goodness
sought in life and with rules that are supposed to govern human behaviour and interaction.
Ogbonna & Ebimobowei (2011) described ethics as what is reflected in the principles used by
a person in controlling his actions and forming a standard personality by being able to
distinguish between right and wrong.
Meanwhile, from the Islamic perspective, ethics can be associated with several Arabic
terms such as ma‘ruf, khair, haq, birr, qist, ‘adl and taqwa. In Islam, all good things are known
as salihat, while bad things are known as sayyi’at. However, scholars such as Beekun (1996)
consider the most appropriate term for ethics in the context of the Quran to be morality
(Beekun, 1996). In fact, the most important thing in ethics is how one can determine whether
an action is right or wrong (Velasquez, 2006). Ethics in Islam is a noble principle and value
based on Islamic sources (Mohammed, 2011). Ethics is in line with human ability (al-Ghazali,
2001) and encompasses all aspects of life (al-Qaradawi, 1994). The importance of ethics in
Islam can be assessed through worship. Islamic worship is a religious deed and act
commanded by Allah SWT to obtain His pleasure (Yaken, 2006), designed to improve and
protect ethics (al-Banna 1940; al-Qaradawi 1985, 1994, 1996). Meanwhile, faith is a power
that improves and protects ethics (al-Qaradawi 1994; Mawdudi 1977; Yaken 2006). Faith is
incomplete without associating it with pious deeds (al-Ghazali 2001). This means that strong
faith will generate good morals and weak faith will result in moral collapse.
MAINPP Waqf Property Development Analysis Based on Islamic Work Ethics (IWE)
Islamic Work Ethics (IWE) is a work ethic that is sourced from Islamic legal sources.
Thus, some primary sources of Islamic law namely, Quran, Sunnah, Ijmak, Qiyas and
secondary sources such as Masalih al-Mursalah and Maqasid al-Shariah have been seen to
form a better quality waqf property development management system and suitable for
Islamic organizations that manage waqf like MAINPP. Among the elements of MAINPP waqf

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property development proposed according to Islamic Work Ethics (IWE) are intention, taqwa,
justice, sincerity, al-Itqan (awareness for self-improvement), ihsan, trust, al-Sidq (true), shura,
patience, al-Mutabaqah (compliance), ruh al-Jama'ah (team spirit) and al-Riqabah
(supervision). Figure 5 is the development of MAINPP waqf properties according to IWE. Table
7 is a detail for each element of MAINPP waqf property development proposed according to
IWE's perspective.
Figure 1 MAINPP Waqf Property Development According to Islamic Work Ethics (IWE)
Source: Abu Bakar et al (2021)

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Table 7 Analysis of MAINPP Waqf Property Development Based on Islamic Work Ethics
(IWE)
No
Islamic Work Ethics (IWE)
MAINPP Waqf Property Development
Analysis Based on Islamic Work Ethics (IWE)
i.
Intention:
All actions of Muslims should be
accompanied by the intention of doing
good (Branine & Pollard, 2010). In fact,
Allah SWT will not change a person's
situation unless they change what they
are, as Allah SWT says: “Indeed, Allah
does not change what is in a people until
they change what is in themselves” (Surah
Ar-Ra’d: 11). In a hadith, Rasulullah SAW
said: "Indeed, every deed is based on
intention and indeed everyone will follow
what is intended." (Muslim History
(1907)). Thus, a person needs to be
judged based on his intentions.
In the perspective of waqf property
development, MAINPP officers who manage
waqf property development should not be
punished or criticized if they do not achieve
the desired results of the organization.
Especially, when the results that occur are
due to external factors of the organization
and are out of control, instead they are
rewarded based on the objectives, ideas,
plans, and strategies entrusted to them. This
ethic will add confidence and encourage
open thinking as a manager who manages
waqf property development.
ii.
Taqwa:
Taqwa is the fear of Allah SWT because of
love for Him. It is a belief that our actions
and intentions are known by Allah SWT.
When people only fear Allah SWT, then
they will do what He commands and stay
away from the deeds that He forbids by
feeling the presence of Allah SWT in our
actions and thought.
For MAINNPP officers who manage the
development of waqf properties, it is
important for them to work with full piety.
This means, they will comply with the rules
and standards and comply with the
requirements of employment as a manager
to the development of waqf property in
MAINPP. Good performance will lead to
good results and in turn become skills
applied in MAINPP.
iii.
Justice:
Justice represents absolute values and is
the basic tenet of the Islamic ethical
system. Under justice, all human beings
should be treated equally regardless of
gender, color, race, wealth, occupation or
social status.
In developing waqf property, MAINPP must
ensure that all parties who deal with it
receive fair treatment, comply with sharia,
rules and relevant laws (Abbasi et al, 2010).
A contract that clearly describes the terms
and conditions associated with the
transaction, will ensure fairness in future
disputes without compromising the rights of
each party to the contract. Justice is also
very closely related to integrity. The
development of waqf property must be done
fairly without denying the rights of all parties
involved, namely the beneficiaries of the
waqf giver, the waqf recipient, the developer
and MAINPP. Development must also
comply with the Maqasid Syariah which

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covers the care of the main things, namely
life, religion, intellect, lineage and property.
The nature of fairness that exists in oneself
will make MAINPP officers responsible for
every development action taken.
iv.
Sincerity:
Muslims must be sincere in word and
deed. Allah SWT says: "Say again:" Allah is
the one I worship by sincerely practicing
my religion to Him.” (Surah Az-Zumar:
14).
The best ethic for an employee that can be
given to his organization is to carry out the
task with sincerity (Abbasi et al, 2010). The
same goes for MAINPP as the waqf property
development manager. Sincere MAINPP
officers do not need constant supervision
because there is an attitude of self -
supervision in performing their duties in a
complete manner. Sincerity is also closely
related to honesty.
v.
Al-Itqan (Awareness for Self-
Improvement):
Rasulullah SAW said: "Indeed, Allah SWT
loves when one of you does something,
he should do it diligently." (Reported by
Al-Baihaqi). Based on this hadith, Islam
urges its people to give their best while
performing a job (Hashim, 2010).
According to Branine & Pollard (2010),
itqan is to encourage self -improvement
in order to perform well in the job. Itqan
also leads to al-Falah which is an Islamic
value in representing the spirit to excel.
To implement successful real estate
development, skills and knowledge are
essential. It also cannot be obtained unless
MAINPP officers have awareness and want
to improve themselves. MAINPP needs to
receive feedback from others openly
because it is also a reflection of their own
feedback and performance. Based on the
feedback, MAINPP should be open and work
in a better direction.
vi.
Ihsan:
Ihsan represents several Islamic values,
such as almsgiving, perfection, goodness,
forgiveness and perfect faith. However,
the meaning of most benevolence is to be
charitable (Branine & Pollard, 2010). It is
a voluntary act of helping others without
any expectation of reward. It is also a holy
act with the intention of seeking the
pleasure of Allah SWT (Beekun & Abdawi,
2005).
Consistent with Ali’s (1988) view, ihsan
shapes individual and group interactions in
organizations as well as equips employees
with values such as forgiveness, compassion,
kindness, tolerance and kindness. For
MAINPP, all of these values are very
important, especially in relation to
relationships with other employees in the
organization.
vii.
Trust:
The Quran states: “O you who believe! Do
not betray (the trust) of Allah and His
Messenger, and (do not) betray your
trusts while you know (the wrong).”
(Surah Al-Anfal: 27). Allah SWT also said:
“Yusuf said: Make me the manager of the
treasury of the earth (Egypt); indeed I am
Trust is important in the waqf property
development process and is able to
accelerate the performance and cooperation
between MAINPP and the developer.
Reliable and trustworthy effects will
influence the level of good performance.
MAINPP as a religious institution needs to
feel safe to open up and show its strengths

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ready to take care of it as best I can, and
know how to administer it.” (Surah Yusuf:
55). These two sentences clearly reflect
the importance of trust in management.
The value of trust is also represented by
the story of Prophet Moses AS, as in the
words of Allah SWT: “One of the two
women said: "O father, take him to be a
hired man (herding our goats), indeed the
best person whom you take to work is a
strong man, yet trustworthy.” (Surah Al-
Qasas: 26).
and weaknesses without fear of the parties
who want to collaborate with them. This
transparency and trust is important for the
successful development of waqf properties.
viii.
Al-Sidq (Truth):
Al-Sidq refers to doing and saying what is
true and what is contrary to al-Sidq is
lying or deceiving (Branine & Pollard,
2010). Islam does not recognize an
individual for being honest in one aspect
of his life and at the same time lying in
another aspect. Muslims must keep their
promises. Breaking a promise is also not
Islamic behavior, especially if it is done
intentionally (Abuznaid, 2006).
Fulfilling the promises made between
MAINPP, the developer and the contracting
parties can increase confidence in quality
and create a culture of trust (Branine &
Pollard, 2010). Abbasi et al. (2010) regard
trust as an important ethical value in Islam
because it involves speech, intention,
determination and fulfillment of actions for
all paths of Islamic work ethic. In activities
related to waqf property development, al-
Sidq is able to build confidence among all
stakeholders.
ix.
Shura:
Islam emphasizes the importance of
seeking advice. This is stated in the
Quran: "... and their affairs are conducted
in consultation with each other." (Asy-
Syura: 38). Rasulullah SAW also practiced
consultation or shura with his
companions before making decisions in
different matters.
Shura is one of the main features of the
management of Rasulullah SAW. Therefore,
MAINPP is encouraged to consult with
various parties before making a decision,
(Branine & Pollard, 2010). The shura process
can help in developing consensus and
agreement by ensuring that all decisions
made can benefit all parties. In addition,
shura can also encourage humility in the task
of managing development and involve
various parties with each other in the
decision -making process (Abuznaid, 2006)
x.
Patience:
Patience is an important ethical value in
Islamic teachings. Patience is practiced in
two ways, namely mental and physical.
Patience in the mental aspect is the ability
to control one’s anger. Patience in the
physical aspect is represented by
tolerance of physical pain, doing worship
Managers who manage waqf property
development must be able to control their
emotions in the process of managing
development. Among the attitudes that
MAINPP officers need to have is to be able to
face difficulties and be ready to serve the
organization well. Patience is one of the
aspects of diplomacy in the process of staged
development of waqf property.

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or facing difficulties in life (Abbasi et al,
2010).
xi.
Al-Mutabaqah (Compliance):
In Islam, compliance is considered among
the criteria for achieving quality of
performance. For example, the pillars of
Islam and Iman which are the basic
elements of the Islamic faith and must be
observed by every Muslim. Therefore,
any deviation from these elements is
considered inconsistent with God’s law
and His rules. The rules for compliance
also apply to the activities of Muslims in
the community and work environment,
including the development of waf
properties which should also comply with
Islamic principles.
Compliance in waqf property development
means being professional in carrying out the
job. All laws, fatwas and regulations must be
complied with by MAINPP. In addition,
MAINPP should also consider some good
standards to be used as a reference in the
development process. Continuous learning
and evaluation is essential to make positive
decisions in developing waqf properties.
xii.
Ruh al-Jama’ah (Team Spirit):
Islam emphasizes the need to work in a
team and directs all efforts towards
achieving group objectives and values.
The encouragement of this teamwork can
be seen in the words of Allah SWT: "And
hold fast, all of you, to the rope of Allah
(Islam), and do not be divided..." (Surah
‘Ali-‘Imran: 103).
For waqf property development, it is
important for MAINPP to share the same
values and work objectives, together as a
team (Abbasi et al, 2010). This ethic is one of
the skills that need to be nurtured in
MAINPP.
xiii.
Al-Riqabah (Supervision):
Allah SWT said: "There is no word that he
utters (or deeds that he does) unless
there is by his side a guardian angel who
is always ready (to receive and write it)."
(Surah Qaaf: 18). Everything said and
done by a Muslim will be noticed by Allah.
Islam emphasizes the importance of
supervision, where, as the manager who
manages the development of waqf
properties, MAINPP is not only
responsible for carrying out the
development alone but the development
done must comply with Islamic principles
as well.
Islamic control either internally or externally
will lead to the implementation of the goals
set by Islamic law and MAINPP. MAINPP
officers need to be guided, trained and
evaluated and ultimately act on decisions
and suggestions towards improvement. It is
a prerequisite to a holistic development
ecosystem of waqf properties. The
monitoring process can also take place in
waqf property investment, that is, by
measuring the investment capacity of waqf
property, so that future and ongoing
investments will be able to bring the
maximum return in accordance with Islamic
law and the concept of sustainable waqf.
Source: Abu Bakar et al (2021)

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Conclusion
In conclusion, the development of waqf properties in MAINPP has undergone various
dramatic changes over the centuries. MAINPP as the sole trustee of waqf property in the state
of Penang always works hard in developing waqf lands for the benefit of Muslims in the state.
The waqf property development process involves various activities to manage MAINPP's
physical and financial resources as well as expertise in developing land to revenue-generating
resources. It is recommended that MAINPP adopt Islamic Work Ethics (IWE) which
emphasizes elements such as intention, taqwa, justice, sincerity, al-Itqan (awareness for self-
improvement), ihsan, trust, al-Sidq (truth), shura, patience, al-Mutabaqah (compliance), ruh
al-Jama'ah (team spirit) and al-Riqabah (supervision) in developing waqf properties in the
state of Penang towards a more productive and sustainable.
Acknowledgement
This research was funded by the Sultan Abdul Halim Mu’adzam Shah International Islamic
University (UniSHAMS) under the Short-Term Grant Phase 5/2020
(UniSHAMS/STGRMU/2020).
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