minimizing fraud an islamic perspective -amendment 17042013
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8/13/2019 Minimizing Fraud an Islamic Perspective -Amendment 17042013
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Minimizing Fraud : An Islamic Perspective
Abstract
The intention of this paper is to analyze fraud from Islamic perspective and its occurrence in
the muslim community. A literature review on various types of fraud since the early era of
Islam were identified and discussed. Occurrence of fraud in Islamic based institutions such as
zakat, waqf, sadaqah and other charities were analyzed. Despite the noble intention of these
philanthropic institutions, elements of fraud due to unsystematic manaement, lack of ood
overnance, unethical behaviors and lack of ilm or knowlede were the main determinants
influencin the likelihood of fraud. This study reveals that fraud led to denyin the rihts of
would be recipients, wastae and inefficiency and rampant white collar crime if left
unattended. !ence, the study proposes several treatments in minimizin fraud. This include
effective and efficient human resource manaement usin advance technoloical system,
establishin of ood overnance by introducin a roup of committee and board of directors
and other determinants that can be imply by the institutions in minimizin an occurrence of
fraud cases to be occurred in manain those Islamic "hilanthropy funds.
#eyword$ %raud, &akat, 'aqf, (adaqah,
Introduction
The primary function of Islamic charities is to help the communities in providin a better life
to those in needs. In a sense, Islamic charities provide )uslims with an opportunity to put into
practice the commands of *od and fulfill their duties as )uslims and also ettin a blessin
from Allah s.w.t which says, +Take sadaqah obliatory alms- out of their wealth throuh
which you may cleanse and purify them /al0Tawbah$ 1234. Islamic "hilanthropy can be
ranes from the wa5ib +zakat6- to the mustahabb favored- like waqf and sadaqah.
Al 7uran and Al !adith dictate that zakat is one of the five basic pillars in Islam and Allah
made it compulsory for )uslims to contribute a specific percentae of amounts of their
wealth to a needy with main ob5ective of achievin socioeconomic 5ustice. "rof. Dr. Ahmad
Akunduz, 8212- in his study declares zakat as a bride, whereby the )uslim helps his
brother )uslim to pass over it. Thus, from this people may assist one another which the fundand benefit from it may flow between its members.
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'hile lookin at the other e9ample of Islamic "hilanthropy funds which is waqf, )d.
)okhter Ahmad and )d. (afiullah, 822:- in their study has define ;'aqf< as an important
Islamic institution which it is one of the reatest sources of charity devoted for the overall
development of the )uslim society. The role of waqf contribution is to nourishin =
flourishin of various reliious, educational, economic, social, and cultural dimensions of
Islam. >esides that, Abul !assan and )ohammad Abdus (hahid,8212- have refer 'aqf as a
ift of money, property or other items of charity, which have been held and preserved for the
confined benefit of certain philanthropy. Thus waqf property is prohibited from bein used or
disposed of outside of the specific purpose for which it is held. This type of properties
includes real estate, stocks, cash money, books, and chattel etc.
?eferrin to sadaqah, it has been define as an Islamic term that means voluntary charity, such
as a charitable act, charitable ivin, or money iven in charity with the intention of seekin
the pleasure of Allah s.w.t The *lorified and @9alted-. Allah<s )essener, peace be upon
him said, +@very act of oodness is (adaqah.6 )uslim 81:B-
?obert Cooney, 822- mentioned in his study that Islamic charities provide a visible e9ample
of how Islam can be put to work to improve society and alleviate socioeconomic stanation in
the )uslim world. Ariff hidayat Ali , 822:- also mentioned that an application of the
concept of +charity6 or +benevolent6 in Islamic "hilanthropy fund may ive rise to several
implements in Islam. !owever, fraud cases in manaement of Islamic "hilanthropy fund has
become a lobal issues especially for the payers itself and it has been discussed in a few
studies previously.
A few researcher have come out with this issue in their studies. %or e9ample, Dr. Adel (area, 8218-
did mentioned that, the practice of this fund lobally needs to be investiated in order to
emphasize the need for this fund as financial system to evaluate the rowth of economy. It is
because, she beleives that pay zakat for e9ample, means rowth of faith and then rowth of
zakat fund and then zakat contribute sinificantly to economic rowth, redistribution of
income and wealth and reducin the phenomenon of inflation as well as reducin the poverty
and other social and economic problems. That is why zakat manaement fund need to be
effective and efficiently manae to et the benefit from it and develop our socio economic as
a whole. (ame oes to the waqf fund where the manaement and development of this fundhave been a tremendous concern for the )uslim scholars since lon. The phenomenon of
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corruption in the waqf manaement can be discerned across history throuh misuse,
mismanaement, lootin, encroachment, and unlawful seizure upon awqaf properties.
Aware to this issues, this paper is oin to discuss and hihlihted some cases of fraud
worldwide, determinant of fraud and how to minimize fraud cases in manain and
distributin of Islamic "hilanthropy funds. The discussion will be based on the previous study
done by other researcher and a discussion amon the researchers itself.
Fraud from Islamic Perspective: Review of the Literature
Definitions and Concepts
In Islamic leal te9ts fraud tadlis or khilaba), lesion or misrepresentation (ghabn), ross
misrepresentation (ghabn fahish), deception (shushsh), imbalance (gharar), and trickery
taghrir) are used interchaneably as to mean fraud. >esides there are few words that also
refer to fraud but less commonly used such as khallab, khiyanah, ihtiyal, tahayul, tadlil, iham,
nasb, and khadi<a which all vary in meanin from fraud, trickery, deception, lesion,
misrepresentation, swindlin to imbalance (iti %aridah, 8218-. Accordin to &arqa< tahrir is
defined as the act of deceivin another by deployin misleadin means in the form of actions
or words, thus, inducin the other to transact where he would nit have transacted had such
means not been deployed. In other word tahrir can either be the deceptive act or statements.
%rom this definition, tahrir can be divided into two types that are tahrir fi<li such as false act
and manoeuvres and tahrir qawli such as lyin (iti %aridah, 8218-.
Another definition of fraud can be derived from another scholar, (anhuri, as a deceitful act
that caused another to fall into mistake and that persuaded him to contract. !e also stated that
the fraud must be sufficient to deceive the other contractin party and must constitute an
impetus to contract. (iti %aridah, 8218-. Eoulson added in this definition of tahrir that the
act of fraudulent must be cunnin to the deree that it would deceived any ordinarily prudent
person and the defrauded person have suffered darar material damae- so that the fraudulent
act can be actionable. (iti %aridah, 8218-.
Tadlis can also be defined as fraud. It causes misrepresentation or lesion ghabn- and leads toa contractual imbalance (gharar) between the contractin parties. Tadlis as a leal term,
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means a dishonest and deliberate action leadin the contractin party to commit a mistake
thereby convincin him to enter into a contract. Islamic scholars associate fraud with its
consequence when 5udin it as a defect. The consequence should indicate ghabn or lesion on
one of the parties< concerned otherwise fraud simply has no effect. In other word, the fraud
must have caused habn or loss to the contractin party and the loss incurred must come from
the act of the fraud #haled >en5elayel, 8218-.
>esides that, the term harar also refer to fraud. *harar is uncertainty, hazard, chance or risk.
Islam prohibited harar in term of uncontrollable risk because it can lead to a speculation.
*harar can be further defined as +where there is a matter that is concealed by one party,
where it this concealment- can raise a sense of inequality as well as tyranny to another party6
Ahmad Ehe Faacob = (idek Abdullah, n.d-. In business, harar e9ist when a party
undertakes a venture blindly without sufficient knowlede or to undertake and e9cessively
hih risky transaction. The presence of harar element in the contract makes the outcome not
known or hidden which may lead to a fraud Ahmad Ehe Faacob = (idek Abdullah, n.d-.
Legal Evidence Related o the Action of Fraud
Al!"uran
+And do not consume one anotherGs wealth un5ustly or send it /in bribery4 to the rulers in
order that /they miht aid4 you /to4 consume a portion of the wealth of the people in sin, while
you know /it is unlawful46 al0>aqarah 8$1HH-
This verse provided the eneral meanin of fraud where Allah swt has prohibited )uslim to
consume other<s wealth un5ustly. Therefore, any activities that lead to such action are
considered as fraud. Islam prohibits every type of fraud and deception, whether the fraud in
activities of buyin and sellin or in any other matter between people. All )uslim are ured
to be honest and truthful in all situations in everythin they do.
+woe to those who deal in fraud, those who, when they have to receive by measure from men,
e9act full measure, but when they have to ive by measure or weiht to men ive less than
due. Do they not think that they will be called to account on a )ihty Day, a Day when all-
mankind will stand before the Cord of the 'orlds al0)utaffifin H3$ 10-
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>ased on the above verse, Allah swt condemn to those who are dealin with fraud with a
reater punishment. Amon them are the people who are insincere when ives measurement.
The act of ivin a less weiht than due or ivin a less amount than one should receive is
considered fraud and who enae in it will face severe punishment from Allah swt.
Al!#unnah
+It is not permissible to sell an article without makin everythin about it- clear, nor is it
permissible for anyone who knows about its defects- to refrain from mentionin them6
reported by al0hakim and al0bayhaqi-
Once, when passin by a rain merchant, the "rophetGs curiosity was aroused. !e thrust his
hand into the heap of rain and found it wet. 'hat is this, O merchant he asked. It is
because of rain, the man replied. The "rophet peace be on him- then said to him, 'hy did
you not put it on top so that the people could see it !e who deceives us is not of us.
?eported by )uslim-
In another report it is said that he passed by a heap of rain which was made to look ood by
the merchant. The "rophet peace be on him- put his hand into it and found it to be bad. !e
told the merchant, (ell the ood and the bad separately. !e who deceives us is not of us.
?eported by Ahmad-
In both hadith, prophet )uhammad saw forbade the seller to hide any defects that e9ist in
their sellin item. The act of hidin the defects of the oods by the seller may lead to a fraud
and in5ustice. That is why the )uslims of earlier times strictly observed the practises of
e9posin defects of what they sold, tellin the truth and ivin ood advice. @9amples of that
action are as followed$ 'hen Ibn (irin sold a sheep, he told the buyer, I would like to tell
you about a defect it has$ it kicks the fodder. And when al0!assan bin (alih sold a slave irl
he told the buyer, Once she spat up blood. Althouh she had done this only once al0!assanGs
)uslim conscience required that he mention the fact, even if it resulted in his receivin a
lower price. Fusuf Al07aradhawi, n.d-
Amon the act of fraud is market manipulation na5ash-. Ibn GJmar e9plained that na5ash
sinifies someoneGs biddin for an item in e9cess of its price without havin any intention of
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actually buyin it, but merely in order to induce others to bid still hiher. )any times this is
pre0arraned for the purpose of deceivin others. Fusuf Al07aradhawi, n.d-
>eside prohibit the market manipulation, prophet )uhammad also forbade people from oin
out of town to buy merchandise which was on its way to the market, instead, tellin them to
wait until it was brouht to the marketplace. ?eported by )uslim, Ahmad, and Ibn )a5ah-
This prohibition is relevant to make sure that the seller is not defrauded by the lack of
knowlede about the current price of his merchandise. If anyone does buy some of his
merchandise in this manner, the seller has the option of cancellin the transaction after
arrivin at the marketplace. ?eported by )uslim-
The "rophet forbade any kind of transaction which is uncertain or which involved an
unspecific quantity to be e9chaned or delivered. This includes the sort of transaction in
which there is no uarantee that the seller can deliver the oods for which he receives
payment. Accordinly, the "rophet forbade acceptin money for a stallionGs or male camelGs
coverin, for fish in the water or birds in the air which one has not cauht, or for the offsprin
of a camel still in the femaleGs womb, since there is an element of uncertainty as to the
outcome in all such transactions. The reason for the prohibition is to avoid quarrellin over
who was to bear the loss if occurred amon the seller and the buyer. Therefore, the sales of
oods and items that already e9ist durin the transaction can avoid such issues. Fusuf Al0
7aradhawi, n.d-
$pes of fraud
There are a few types of fraud that can be relate to the institutions malpractice such as
dishonesty, falsehood and breach of pactKpromises, khiyanah disloyalty-, and bribery al0
rishwah-. >esides that, there also a few of act that can be considered as fraud which are sale
of al0harar and hoardin ihtikar -.
Dishonest$
Citerally dishonesty means lack of honesty or interity which is disposition to defraud or
deceive. A dishonest act is equivalent to fraud. Dishonesty is one of the worst forms of fraud.
A dishonest person is always prone to defraud others whenever and wherever possible.
Amon the dishonest act or fraudulent activities accordin to the Jnited 'ay of (outh!ampton ?oads are embezzlement, misappropriation, misapplication, destruction, removal,
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or concealment of property, alteration or falsification of paper or electronic documents,
includin the inappropriate destruction of paper or electronic documents, false claims andKor
misrepresentation of facts, theft of an asset, trade secrets or intellectual property,
inappropriate use of computer systems includin hackin and software piracy, bribery,
kickbacks, or rebates, conflict of interest or commitment.
Falsehood and breach of pact%promises
%alsehood can be defined as an untrue statement, an absence of truth or accuracy and the
practise of lyin. %alsehood is stronly condemned in Islam as mentioned in !oly 7uran,
+O ye who believeL There are indeed many amon the priests and anchorites, who in
falsehood devour the substance of men and hinder them- from the way of Allah. Andthere are those who bury old and silver and spend it not in the way of Allah. Announceunto them a most rievous penalty.6
Al0Taubah :$3M-
In this verse, Allah ives a warnin to those who devourin people the wron way with a
severe punishment. %alsehood or misstatement about merchandise or services will harm the
customer alon with the producer and the trader as well )uhammad Akbar #han, 8211-. The
person who falsified the truth in zakat collection for e9ample will lead to the wron doin in
zakat distribution. That is why this kind of action considered as a fraud and condemned in
Islamic practice.
&hi$anah 'dislo$al(
#hiyanah can be derived as treachery and infidelity. #hiyanah also mean disloyal. #hiyanah
involves deception breach of areements and promises and failin a trust as well as infidelity.
#hiyanah is an immoral characteristic. It may occur in reard to money or as a violation oftrust. It may occur in reard to honour, power, or position. Allah said in !oly 7uran,
+No prophet could ever- be false to his trust. If any person is so false, !e shall, on theDay of udment, restore what he misappropriatedP then shall every soul receive itsdue,0 whatever it earned,0 and none shall be dealt with un5ustly6.
Ali Imran 3$11-
+O ye that believeL >etray not the trust of Allah and the )essener, nor misappropriateknowinly thins entrusted to you.6
Al0Anfal H$8B-
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+If thou fearest treachery from any roup, throw back their covenant- to them, so as to be- on equal terms$ for Allah loveth not the treacherous.6
Al0Anfal H$QH-
All the verses above show that act of khiyanah are condemned in Islam and the treacherous
will face severe punishment in hereafter. #hiyanah can be considered as fraud because it will
harm the people who put their trust to the person or on the contract sined.
)riber$ 'al!rishwah(
>ribery is an offer or promise of whatever nature iven to someone in order to influence him
or persuade him to do somethin which is unlawful in the circumstances in favour of the
iver. It can also be understand as an incentive that is illeally iven to someone in position of
authority to influence his sense of 5ustice, due process and discretion Fusuf IbrahimArowosaiye, 822H-. "rophet )uhammad saw said in his hadith
+Allah has cursed one ivin bribe and one receivin bribe as well as the o between6.
Narrated by Ahmad al0Tibrani-
The practice of bribery is stronly condemned in Islam because it has a tendency to encourae
dishonest practices. *ivin of ifts to people who occupy public office or position of
authority, by the consensus of scholars are not to be accepted because it can be part of bribery
as said by Ealiph Jmar to all his overnors +>eware of ifts because they form part of bribe6.
Fusuf Ibrahim Arowosaiye, 822H-.
#ale of al!gharar 'uncertaint$* ris+s* speculation(
The sale of harar in Islamic terminoloy refers to the sale of a commodity or oods which is
not present at hand, or the sale of an article or oods which the consequence is not yet known,
or a sale involvin risks or hazard where one does not know whether at all commodity will
later come into e9istence. This type of sale is prohibited in Islam because it may ive rise to
dispute and disareements between the concerned parties )uhammad Akbar #han, 8211-.
The contract that involved uncertainty that can harm the consumers also prohibited in Islam.
@9amples of sale of al0harar as stated in prophet )uhammad sayin are the sale of birds in
the air, the of fish in the sea, the sale of fruits and rains that still not harvest yet.
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,oarding 'ihti+ar(
Citerally hoardin mean an accumulated store hidden away for future use. Technically
hoardin means the purchase of lare quantities of a commodity with the intent of pushin up
the price. An investor hopin to increase the price of a commodity can do so by leverain his
or her demand for it, and buyin physical inventory as well as purchasin futures contracts for
that commodity. The activity of hidden the commodity with intend to manipulate the price is
severely condemn in Islam. A very important hadith concernin hoardin and manipulatin
prices has been narrated by )Gaqal bin Fassar, a companion of the "rophet peace be on him-.
The Jmayyed overnor, GJbaidullah bin &iyad, came to visit )Gaqal when he was bedridden
due to a rave illness. After inquirin about his condition, GJbaidullah asked him, Do you
know of any instance of my havin wronfully shed someoneGs blood )Gaqal replied that he
did not. Do you know of any instance, GJbaidullah continued, in which I interfered with the
prices of the )uslimsG oods )Gaqal aain replied that he did not know. Then )Gaqal asked
the people to help him to sit up, which they did. !e then said, Cisten, O GJbaidullah, and I
will tell you somethin which I heard from the )essener of Allah peace be on him-. I heard
the )essener of Allah peace be on him- say,
+'hoever interferes with the prices of the )uslimsG oods in order to raise them
deserves that Allah should make him sit in the %ire on the Day of ?esurrection.G Did
you hear this from AllahGs )essener peace be on him- asked GJbaidullah, and)Gaqal replied, )ore than once or twice
?eported by Ahmad and al0Tabarani-
Accordin to the above hadith, scholars concluded that hoardin is prohibited under two
conditions$ first, that hoardin at a iven time is in5urious to the people of that country, and
two, that the hoarderGs aim is to force the price up in order to make more profit Fusuf Al0
7aradhawi, 8221-. Therefore any activities that lead to such action are strictly forbidden
accordin to Islamic law.
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#tatistical Data of Collection and Distribution of Philanthrop$ Fund
Appendi9 A table 1 is refer-. !airunnizam et.all, 8212- in their study have provided a
statistical data that shows the performance of collection and distribution of zakat fund in
)alaysia from year 822M until 822B.
able -: Collection and Distribution of .a+at in /ala$sia 0112!0113
Sources: Hairunnizam Wahid & Radiah Abdul ader, !ocalization of "ala#sian $akat
%istribution:erce'tions f Amil And $akat Reci'ients, *+*
Table 1 indicates that zakat collection has increased from ?)MQ2 million in 822M to ?)
H2.8H million in 822B. Thus, it<s e9plained a ood and stron collection of zakat fund in
)alaysia throuhout the years. !owever lookin at the zakat distribution fiure, the
performance is not as ood as the zakat collection fund. Thus, it ives a stron sinal that the
zakat institution is facin a ma5or problem in distributin the fund. 'hy has this problem
happened ?ealizin the importance of the implementation of zakat in the )uslim society,
proper zakat manaement is crucial to achieve these ob5ectives. Do the zakat institutions in
)alaysia manae the zakat fund efficiently and have they achieved all the ob5ectives
!airunnizam et. al- in their study also mentioned that +)ohamed Dahan, 1::HP (anep et. al
822P )uhammad (yukri, 822P and Abdul !alim et. al, 822H6 did also mention that there are
many problems involved in zakat manaement especially in terms of zakat distribution.
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Addition to that, !airunnizam 'ahid et. al, 822:- in their study also made a survey towards
a satisfaction response of )alaysian citizen on the zakat contribution. The respondent is come
from about 8QHH )uslim respondent in "eninsular )alaysia
able 0: Response on the satisfaction towards 4a+at contribution in /ala$sia
%rom the table, it<s e9plained that ma5ority of the respondent did not satisfied with the zakat
distribution done by respective zakat administrator which is about QB.R of them is not
satisfy rather than satisfy which is M8.8R. There a few states that the ma5ority of respondent is
not satisfy toward the distribution of this fund. Thus, zakat administrator should take this
seriously in ensurin that everyone is satisfy and proceed to contribute to pay a zakat in
future.
'hile in Indonesia, the collection and distribution is increasin from time to time. Table 3
shows the statistical data of collection and distribution of zakah fund from a year 8228 until
822H.
#atisfaction on
4a+at
Contribution
#tate 5E# 67 7AL
#elangor 8 9P &uala Lumpur 832 3MR- MM8 QR- B8
Pulau Pinang M 3R- H3 MR- 18:
&edah 8 3:R- : 2R- 1QH
Perlis HB MMR- 118 QR- 1::
Pera+ 1QB MBR- 1B: Q3R- 33
ohor 3H 33R- BH BR- 11
/ela+a B8 M:R- BM Q1R- 1M
6 #embilan QH QR- MQ MMR- 123
Pahang HM Q8R- B MBR- 12
erengganu 13B QQR- 11M MQR- 8Q1
&elantan 18 3:R- 1:8 2R- 31H
otal 12:B M8R- 1M:1 QHR-
8QHH
122R-
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able ;: 6ational .a+ah* Alms* and #ada<ah Collection 0110‐011=
Source: The ational -oard of $akah (**.-
>esides that, a study by Dr Nasim (hah (hirazi, 1::- has show the statistical data of
collection and distribution of zakah fund from a year 1:H2 until year 1::Mof "akistan.
able 2: Collecton of .a+at b$ $pe of Asset in Pa+istan
5ear of
.a+ah
otal Amount ')illion
Rupiah(
Annual >rowth
'?(
8228 H.3: J(D B.82 m- ‐
8223 HQ.8H J(D H.:H m- 8M.B
822M 1Q2.2: J(D 1Q.H2 m- B
822Q 8:Q.Q8 J(D 31.11 m- :.:
822 3B3.1B J(D 3:.8H m- 8.8H
822B BM2.22 J(D BB.H: m- :H.3
822H :82.22 J(D :.HM m- 8M.38
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Sources: %r asim Shah Shirazi, Targetting / 0o1erage & %istribution of zakat to Household2s
3ncome: the case of akistan, +..4
*oin to the issues of waqf in )alaysia, it comes under close observation in recent years.
(everal initiatives have been implemented in an effort to improve the manaement of waqf. In
)alaysia, waqf is manaed by overnment0like entity, while in some other countries it may
fall under the purview of N*O or "rivate Eorporation. In )alaysia, it is estimated that over
3Q,B8B hectares of waqf land all over )alaysia and a research done by A#I) in 8222
recorded that there are 82,B3Q.1 acres of reistered waqf lands. Ahmad &amri Osman, 8212-
In the administration of waqf in )alaysia, 'aqf affairs are the responsibility of the Islamic
?eliious Eouncil of each state. The courts reconized shariah as the overnin law of
property for )uslims includin waqf. The overnment of )alaysia has formed a department
for zakat, waqf and ha55 on the 8Bth )arch 822M with the aim of makin the administration
systematic and effective. This department however does not have an authority to administer
and manae waqf properties but rather plays a role as a plannin coordinator and observes the
waqf matter.
Appendi9 > Table Q- shows how waqf land in each state has been manaed within states
which are$ (elanor, #edah, "enan, %ederal Territory, )elaka and ohor >ahru.
able @: /anagement of wa<f land in /ala$sia
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#tates /anagement #cheme% ,ow being /anaged
(elanor)a5lis Aama Islam (elanor )AI(-(elanor (hare (cheme
#edah )a5lis Aama Islam #edah )AI#- 'aqf emba
"enan Development of )a5oodsaw 'aqf
%ederal
Territory?ole as sole trustee
)elaka abatan Aama Islam )elaka AI)-
ohor )a5lis Aama Islam ohor )AI- oin venture in aricultural = farmin with ov aenciesSource: $uraidah "ohamed 3sa et5 Al, 3nternational 0onference on Socialit# and 6conomics
%e1elo'ment, *++
&uraidah et. al, 8211- mentioned in their paper that 'aqf )anaement of (elanor which is
manaed by )AI( has introduced a scheme called (elanor (hare (cheme. Eollection from
this scheme is put into a Eash 'aqf *roup %und. (elanor (hare 'aqf is a cash waqf method
introduced by )AI( as a way to better the economy of the )uslims in (elanor. %or that
purpose, the )uslims can purchase shares offered by )AI( as sole trustee and waqf the share
units in the name of Allah (.'.T. for the betterment and welfare of )uslims. 'hile, a new
approach introduce by )a5lis Aama Islam #edah to encourae the public to do ood deeds is
throuh a pro5ect called +'aqf emba6. )a5lis Aama Islam will purchase a propertyKland
and then will divide it accordin to 5emba and later on, sold to the public. The public in return
will purchase the land that is divided for them to waqf. An estimation of one 5emba is between
?)Q.22 to ?)32.22, this pro5ect is still used till now. 'hereas, in "enan waqf manaement
is manae throuh Development of )a5oodsaw 'aqf. And for 'aqf )anaement in %ederal
Territory, this unit<s role as sole trustee for all eneral waqf in %ederal Territory and is
responsible to develop waqf lands for the benefit of )uslims throuhP)osqueP @ducation
centresP Old folk<s = OrphanaeP (helter centresP A 3M storeys ;A6 class office buildin
which will be rented out ready in April 8211-P Dialysis centresP (ervice apartments and 'aqf
(hare (cheme. )AIN<s manaement is related to waqf properties in )alaysia, )AI# also
practised the same system as )AI( (elanor-.
Addition to that, a survey conducted by )d. )okhter Ahmad et. al-, and show the followin
diaram which will ive us a clear picture of the reistration level of 'aqf estates
>anladesh$
able : 9a<f Estate in )anglades
6ame of the Division 6umber of B9a<f Estate%s otal amount of Land 'In Acre%s(
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Dhaka 3,28B 38,QMB.M
Ehittaon M,MB2 1,M,33.1M
?a5shahi 3,33B 1,83,88.28
#hulna 3M1 M,832.12
(ylhet QQ3 8,3,:::.BQ
>arisal 1,:B8 1,:2M.B8Total 13,B22 ,2Q,:3B.838Source: ffice of the Wa7f Administrator, -angladesh
Care numbers of 'aqf estates are still lyin unreistered. There is no such viorous
campain from the part of 'aqf administration to brin these 'aqf estates under reistration
procedure. Thouh sometimes the mutawallis are not comin forward for enrollment, but
e9tensive and effective campain throuhout the country could make the scenario different.
Accordin to >anladesh G'aqh law, ;'aqf< Administration receives QR of the income of the
reistered G'aqf estates as annual subscription and meets its official and other e9penses from
this income. The followin fiure shows that in the fiscal year of 822H02: the annual
subscription collection was also not quite satisfactory. This fiure shows that almost MQ.R
of the annual subscription remains unrealized.
6ame of the Division Claimed Annual #ubscription
@? 'In )angladesh a+a(
Reali4ed Annual #ubscription 'In
)angladesh a+a(
Dhaka 1,H2,MB,3H 1,13,:3,M8:
Ehittaon 1,8Q,81,Q8 H2,M:,MQ
?a5shahi 1,1M,3H,H: QB,:8,B:
#hulna 8B,BH,Q12 ,H1,:M:
(ylhet 8Q,:,::8 13,H8,QM2
>arisal M:,8Q,BHQ 11,2:,1Q:
Total Q,88,H8,12M 8,HM,2:,38:Source: Re'ort 'resented to the arliamentar# Standing 0ommittee of the . th arliament for the
"inistr# of Religious Affairs, -angladesh
7ccurrence of Fraud in Philanthrop$ Funds
In )alaysia, !arakah daily on an Q, 8211 report that The )alaysian Anti0Eorruption
Eommission has been taken to task for failin to act on )elaka Ehief )inister )ohd Ali
?ustam for possible fraud, as reported by the AuditorGs *eneral in its annual report for 822:.The AuditorGs report in 822: has noted that the failure of a company ?eal )erer (dn >hd to
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build the )AI) comple9 caused the department to spend ?)13.HQ million from zakat
money.The chronoloy is )AI) had sined an areement with ?)(> on December 13,
8228. ?)(> was required to build the )AI) Eomple9 at "T 11QQ in >andar >ukit >aru,
)elaka in the span of 1H months after the sinin of the areement with a cost of ?) 12.1
million. As a return of favour, ?)(> had been iven a riht to build a land at "T H3, and
)AI) would transfer "T H3 to ?)(> once the )AI) Eomple9 was completed. Jpon
receivin "T H3, ?eal )erer divided the land into Q small lots, Cot 12Q to Cot 12:, with the
approval from )elaka<s Cand and )ines Office on December 1M, 822 despite its failure to
complete the )AI) Eomple9. It then sold a small lot, Cot 12 on %ebruary B, 822B to >E
Cim @nterprise at ?)12.Q million, and Cot 12Q to )alaysia Open Jniversity on October H,
822B, at ?)12.M million
In "akistan, it is reported that they frequently come across reports of fraud, waste and abuse in
the system of zakat. %or e9ample, )oney ihad on its news on %ebruary , 8218 revealed one
of the scam victim case amountin S1,322 was transferred out of his account to zakat
foundation account without his consult on an 1Q 8213.
Jniversity of @nineerin = Technoloy had confirmed some irreularities in disbursement
of scholarships while the provincial &akat = Jshr Department has termed the alleations
unfounded and baseless followin which the university syndicate decided to seek leal advice
from the overnment as to whether findins of the &akat department miht be taken as final
decision. In this cases, District &akat Officer had issued two cheques amountin to ?s
M32,22H and ?s 31,MM in the name of Ehairman )athematics Department, Jniversity of
@nineerin = Technoloy and this was meant for distribution amon needy and deservin
students of the department under )O?A (cholarship. !owever, last year on a complaint of
some students to Administrator &akat "un5ab with a copy to Jniversity of @nineerin =
Technoloy ice Ehancellor reardin disbursement, the E Ct *en ?etd- )uhammad
Akram #han directed Ehairman "hysics Department, "rof Dr #haleeq ur ?ehman to carry out
a probe into the complaint. (ome irreularities in disbursement of the scholarships to students
is occurred and recommended to proceed for action in accordance with law. 0 Alleged fraud
in .a+at scholarships 'plan to buang this(
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?obert Cooney, 822- have write an articles title + The mirae pf terrorist financin$ the case
of Islamic charities strateic insihts have hihlihted that Islamic charities have e9plicitly
raised money for causes that threaten current J.(. overnment policy.
*o forward to cases of fraud in waqf manaement, there are studies reported that >anladesh
is no e9ception in this case. )ost of the awqaf properties in >anladesh are either
unreistered, not properly recorded and left idle, nelected and unmaintained or undeveloped,
underdeveloped, and devoid of any dynamic futuristic developmental plan. (ome of these
valuable awqaf properties, especially the lands, are bein leased out with nominal chares or
sold out for insinificant prices. The trend of waqf endowments in >anladesh is pathetically
neative at present, as most of the waqf endowments have been made in the past.
(iasat news on )arch 82, 8213 reported that waqf >oard Ehairman )aulana (yed *hulam
Afzal >iabani have made surprise visit to Aneesul *hurba orphanae. !e was surprised to see
only M members on duty out of total 83 members. )r. #husro "asha revealed that to contain
irreularities in Aneesu l*hurba, all the staff of the orphanae will be deputed in 'aqf board
and new staff will be appointed for Aneesul *hurba. There was no proper record of the funds,
donations, rice, food rains, sheep and oat donated by the philanthropists. It was also
revealed that every year a stall is allocated in !yderabad Numaish for orphans of Aneesul
*hurba so that the handicraft made by them can be put on sale but sadly this stall is also sold
at a hih price and the money oes into the pockets of the staff members.The poor orphan
children told that they are forced to wash the clothes. They also revealed that they are badly
thrashed by a staff member.
In >analore, A #arnataka overnment0appointed committee which surveyed wakf board
lands in the state has stumbled upon a multicrore scandal. The estimated loss to the e9chequer
is likely to be around ?s 8 lakh crore. The committee established that ma5or irreularities took
place between 8221 and 8218 in the transfer of overnment land to private parties throuh
mutation. )utation is a leal process throuh which the overnment land is transferred or
sold to individuals, institutions, persons or firms after a proper verification of documents. This
process, sources said, was flarantly violated while sellin or transferrin wakf land to private
individuals. About HQR of properties misused are in >analore, )embers of the >>)"
standin committee on accounts paid a surprise visit to the civic bodyGs chief accounts officeon )onday and were shocked to see that even files marked as urent from the additional
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chief secretary in the urban development department were atherin dust.
There is a possibility of misuse of funds as revenue receipts and e9penditure do not match,
(hivakumar said. There is no bank reconciliation audit, no trial balance and no
computerization of the accountin system. A cheque for ?s H lakh has been issued to
horticulture win without the commissionerGs approval. A lot of files were missin.
Two Eircles.net on M Auust, 8212 reported that there are many waqf properties in
)aharashtra, and in the entire country, which have been sold by )uslim trustees themselves
for personal ains. %or e9ample, take some cases from )aharashtra in brief$ Nearly 1122
(q.)t. waqf land, reistered under >ombay "ublic Trust Act as >0: and in )aharashtra
'akf Act, 1::Q, )(>'K)J)K0HBK02H was sold to a builder for redevelopment for ?s.11
lacs and 8 flats of Q2 (q.%t.
Then, the story in #ausa, )umbra of Thane district is very interestin. About Q8 acres of
wakf land was leased to a Non0)uslim farmer and he used to farm there for the last Q2 years.
!e used to donate one third of his earnin to the mosque but when he fell ill and thouht he
will die he returned the land to the trust. >esides, the 881 (q. Fard land havin E.(.NO.B:1
of )oosa !a5i !asham Eharitable Trust "T? No. >03Q8 )umbai- is situated at #hetwadi,
*iraum. It has *round plus one floor structure havin H shops and : rooms which are all
rented. This was sold for ?s. H3 lacs to (hriethmal ain. %inally the cases of (ayaadi Abdul
#adir!akimuddin(aheb%ateha Trust "T? No. >012:8 )- sold its property bearin E.(.NO.
18Q8 which is of 18 (q.Fard. The Trust sold it for ?s.1Q lacs to (terlin @nterprises. The
property is recorded in (chedule 1. It is a *round plus 3 story buildin and in a dilapidated
condition.
%inally, Arab News on April 8, 8213 reported about the illeal deals of 'aqf properties.
Accordin to Ahmed over 822 properties across the state have been sold to private players at
throwaway prices by the 'aqf chairman. Its report on uly 82, 8218 also mentioned that there
are more than five million such auqaf . Apart from Jttar "radesh J"-, 'est >enal, #erala,
Andhra "radesh and #arnataka with more than 1Q2222 each, others are dispersed throuhout
the country. Jnfortunately many waqf properties are also under unlawful occupation with
connivance of mutawallis, sometimes by the )uslims themselves.
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Determinant of Fraud in Islamic Philantroph$ Fund
>ased on the abovementiond cases of fraud which have been reportd worldwide, its been
believed that there are some determinant that may contribute to a fraud cases in the manain
of these Islmic "hilantrophy fund. This paper is oin to hihliht a few determinant in fraud
cases to occurred and later to suest the way in minimizin those issues.
!uman ?esource or staff shall be the main problem in the manaement of Islamic
"hilantrophy fund which there are shortae of staff and e9perts in the institution relative to the
numerous tasks under their responsibilities. This limitation may lead to opportunity of frad
cases to be occured. It is because, a person will have bi opportunity to involve in fraud as the
authority definitely is under that person. (o in diminishin this scenario to be occured, a few
aaspect need to be done. %or e9ample by hirin more staff, there will be more eyes to manae
and monitor and also to control the manaement of those fund and thus to avoid a fraud cases.
Other than that, the institution need to focus on interatin the Islamic principles, moral and
ethical aspect in their daily life.
>esides that, an enforcement issues also shall be a determinant for a fraud to be occured as
when there is no riid enforcement of law and reulation in manain those funds, people
who have the authority toward those fund will take this opportunity to manipulate, mismanae
or takin an advanate towards the amount of fund. Dr )u5ahid Fusof ?awa, 8221- in his
article has hihlihted the issues of the enforcement also is too fle9ible and not riid. Thus
manaement should aware on this issues so that there will be no window of opportunity for
them to mismanae the fund that have been diamanahkan to the institution itself.
(ystematic and effiecincy of the system also shall ive an affect towards the manaemnt of
those particular fund. It is because, a ood system should be able to detect any defect or
mismanaemnt of those funds. %or e9ample in manain of waqf land, )ohamad (alleh
Abdullah, 822:- in his paper indicates that the problem is when the authority body who
inherit the waqf property but without any inventory with the manaement done by unqualified
mutatawali or supervisors. The waqf land are even manaed by non0)uslims, many are left
idle and there are waqf properties iven out orally without any reistration and
documentation, thus affectin its development.
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'hile focusin to the manain of zakah fund, connection ap issues especially in term of
information between zakat institution and zakat recipients has been hihlihted in
!airunnizam 'ahid et. al, 822H-. In this case, &akat institutions have been blamed because it
cannot reconize e9actly the zakat recipients. This miht be the diffulti to assess those needy
and poor especially for those who live in rural area. The ma5or problem is the insuffiecient
data of information due to the convensional collection and distribution system which make the
data collected become unsystematic and unoranized. Dr )u5ahid Fusof ?awa, 8221-.
/inimi4ing Fraud in the /anagement of Philanthrop$ Fund
In preventin or minimizin this particular issues, we should evaluate this issues attributively
in order to ensure the problem or determinant can be answer ob5ectively and thus minimize
the fraud to be occured in manain those Islamic "hilantrophy fund.
?efer to the issues of human resources of staff who manae those particular funds, result from
a study done by Norazlina Abd. 'ahab et. al- has indicate that, in order to improve its
efficiency, respective institutions do not necessarily need to hire more staff with unnecessary
number of staff. !owever, the quality and qualification of staff should be paid more attention
by the institutions. Thus, the institution whether &akah or 'aqf Administration- may arrane
trainin sessions for its officers and employees to orient them about the basic (hariah and
modern rules = reulations of Islamic "hilanthropy fund manaement. A variety of technical
trainin prorams may be launched to assist the unskilled labor force to ensure they have a
knowlede on manain those particular funds and to focus on interatin the Islamic
principles, moral and ethical aspect followin to the shariah which to avoid any
mismanaement or fraud cases to be occurred. It is because, this scenario of farud cases can
create dissatisfaction amon the society at lare with reards to the zakat manaement in
)alaysia and subsequently it 5eopardizes the reputation of the institution in the country. Dr
)u5ahid Fusof ?awa, 8221-
Then, conventional system of manain Islamic "hilanthropy fund whether for collection,
distribution or manaement for a development also shall be vital issues that need to be solved
in minimizin fraud or mismanaement whereby the technoloy must be improved whereby
the system is needed to control and monitor the operational process of manain those particular funds. %or e9ample, lookin at zakat collection and distribution system,
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improvements in the technoloy has widely been used by hiher0technoloy applicants
especially in urban states like (elanor and #uala Cumpur. %or instance, (elanor, the state
that offers the hihest number of zakat payment system, ease the zakat payers to pay zakat
online. A total of 11 zakat payment systems were offered in (elanor, includin the internet
bankin, short0messaes0services ()(-, AT) machine, kiosk machine, credit card, phone0
bankin and e0debit system. %urthermore, people in #uala Cumpur and (elanor can also be
considered as the most technoloy0literate in )alaysia. !ence, zakat collection and
distribution in (elanor is amon the hihest in )alaysia.
?elated to the abovementioned issues, an updated and interated system of technoloy shall
track or monitor the operational process and ensurin the standard operation of procedure is
bein followed by the staff and there will be no fraud cases or mismanaement to occur since
all the transaction will be monitored and have their own track record. !owever, a study done
by Norazlina Abd. 'ahab et. al- indicates that the e9istence of operational website and
computerized zakat collection system are found insinificant in affectin the efficiency of
zakat institutions in )alaysia althouh the results of e9istence of website are consistent to
positively improve the efficiency of zakat institutions-. Thus, a further analysis or research
can be done to study the relationship between technoloy and the effectiveness of manain
Islamic "hilanthropy fund and thus minimizin any mismanaement or fraud cases to be
occurred.
Other than that, enforcement issues shall be established strictly in minimizin fraud or
mismanaement to be occurred. In this enforcement issues, a few aspect can be done in
minimizin fraud. %or e9ample, audit committees can be established in order to minimize
mismanaement or fraud cases whereby this will also assist in the enforcement law of
manain Islamic "hilanthropy fund. Norazlina Abd. 'ahab = Dr. Abdul ?ahim Abdul
?ahman- in their study suest that, audit committee is one of the element that sinificantly
affect efficiency of zakat institutions in )alaysia. the aim of auditin is to increase efficiency
or financial or administrative accountability of an oranization. Audit committee is defined as
a roup of individuals responsible for reviewin and monitorin all internal and e9ternal audit
functions of an oranization. An audit committee is established to oversee the financial
reportin process includin but not limited to- supervisin internal auditors, monitorin
internal controls and ensurin adequate compliance with the standards. (ince the committee
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!airunnizam et. al 8212- also proposed that the process of localization should be done by
local committees accordin to the hierarchy of e9istin administration such as district office,
penhulu, chief of villae, awatankuasa #ema5uan dan #eselamatan #ampun ###- or
illae Development and (ecurity Eommittee, the mosque committees and others.
!istorically, zakat payment in )alaysia durin the pre0colonial era was not administrated
formally and it used to be uided more by the villae tradition of contributin zakat to
reliious teachers.
Conclusion boleh ditambah lagi
Islam promote 5ust distributon and ethis in everythin we do. Those practisin fraud or
mismanaement should be penalized for their ienefficiency and those who are ethical in
manain this fund shall be rewarded for thir credibility and ood value in manain Islamic
"hilantrophy fund which to ensure the effectiveness and effficeincy of manain those fund
for the benefit of our socio economic.
!owever further studies is required to confirmed the determinant and way to minimized fraud
cases usin a model that will clearly e9plain those issues which been believes that it will
provide a uidance for everyone especially the institution who particularly manae these
Islamic "hilantrophy fund. It is because, proper implementation manaement of those funds,
will ultimateley improve the socio economic and the life of )uslim society itslef.
References
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21) http$KKen.harakahdaily.netKinde9.phpKberita0utamaK82320melaka0pas0calls0for0action0
over0zakat0losses.html
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