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From Compliance To Value Creation: Reframing Sustainable Waqf Governance Through a Value-Based Perspective Abdullah A. Afifi; Adamu Abubakar Muhammad
Journal of Regional Development and Technology Initiatives Vol. 4 No. 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.jrdti.2026.4.211

Abstract

The governance of waqf institutions has traditionally been evaluated through the lenses of legal compliance, shariah adherence, accountability, and transparency. While these governance principles are fundamental to safeguarding endowed assets and maintaining public trust, they offer limited insight into how governance contributes to the long-term sustainability and value creation of waqf institutions. This conceptual paper argues that sustainable waqf governance should be reframed from a compliance-oriented approach to a value-based perspective, in which governance functions not merely as a control mechanism but as a strategic enabler of sustainable economic and social value creation. Drawing upon the Waqf Business Model (WBM), the paper demonstrates that governance is not simply an organizational function but an embedded capability operating across the entire business model, coordinating endowed resources, institutional mechanisms, ethical principles, and stakeholder ecosystems to transform waqf assets into sustainable value. Rather than treating governance as a standalone structural component, the WBM illustrates how governance shapes every stage of value creation, from the stewardship of endowed capital and institutional development to ecosystem collaboration and long-term societal impact. By positioning the WBM as a conceptual lens for understanding value-based governance, the paper extends the discourse on waqf governance beyond institutional accountability toward governance as a strategic capability for sustainable value creation. The paper contributes to the waqf governance literature by bridging governance and business model thinking, demonstrating that governance should be evaluated not only by its effectiveness in ensuring compliance but also by its capacity to orchestrate sustainable economic and social value creation.
Bayani, Burhani, Irfani and Watani: A Four-Dimensional Contextualisation of Islamic Epistemology Abdullah A. Afifi
Perwakilan: Journal of Good Governance, Diplomacy, Customary Institutionalization and Social Networks Vol. 4 No. 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.prwkl.2026.4.214

Abstract

Aim: This conceptual paper aims to propose Watani as a fourth dimension of Islamic epistemology, extending the Bayani-Burhani-Irfani framework associated particularly with Muhammad Abid Al-Jabiri. It addresses the epistemological significance of context in contemporary Islamic reasoning, where similar principles or cases may require different approaches according to their particular circumstances. Method: The paper employs a conceptual and interpretive approach, examining Al-Jabiri’s formulation of Bayani, Burhani, and Irfani alongside the emerging discourse of Fiqh al-Watan, particularly the conceptualisation of watan as a broader social, cultural, institutional, and civilizational context. The analysis focuses on the relationship between modes of knowing and the situated application of Islamic knowledge. Results: The paper proposes Watani as a distinct mode of contextual knowing alongside Bayani, Burhani, and Irfani. Bayani concerns knowledge through textual and revelational authority, Burhani through rational demonstration and engagement with reality, Irfani through spiritual and intuitive insight, while Watani concerns the situated meaning of knowledge within a particular context. The framework suggests that context should not be understood merely as an external condition for applying knowledge, but as an epistemological consideration in understanding its relevance and implications. Novelty: The novelty lies in conceptualising Watani as a fourth epistemological dimension, rather than merely a methodological tool for contextualising existing forms of Islamic reasoning. The paper does not claim that classical Islamic scholarship lacked contextual reasoning, instead, it proposes making contextual situatedness explicitly epistemological and positions Watani alongside Bayani, Burhani and Irfani as a basis for further development of contemporary Islamic thought.