ISSN- 2394-5125 VOL 7, ISSUE 19, 2020

DEVELOPMENT OF FRAMEWORK FOR GOOD

Rahayati Ahmad1, Syahiza Arsad2, Roshima Said3, Azlindawati Hassan4 , Shaamila Shahabuddin5
1,2
Kuliyyah of Muamalat and Management Science, Sultan Abdul Halim Mu’adzam Shah International Islamic
University (UniSHAMS), Malaysia
3
Faculty of Accountancy, University of Technology MARA, Malaysia
4
Faculty of Techno Corporate, Baitulmal Professional College, Malaysia
5
Centre for Counseling and Psychological Services, Sultan Abdul Halim Mu’adzam Shah International Islamic
University (UniSHAMS), Malaysia

Email: [email protected]

Received: 14 April 2020 Revised and Accepted: 8 August 2020

ABSTRACT: For a decade, the mosques had played a crucial role in various aspect of Muslim life. As a
socioeconomic development centre for Muslim, this institution need to be manage and governed properly by the
mosque committee members especially on empowering the management of funds and stimulating the economic
activities of the Muslim communities as a whole. This study will developed a framework consist of 4 important
element of good governance practices for Mosques which will influence the managing system of the mosques
by the Muslim communities in Kedah. The 4 element were the Financial Management Matters, Governance
Matters, Facilities Matters and Human Capital Matters. The items of each items will be determined through
several set of interview and discussion session with a group of professional who have more than 5 years’
experience handling the mosques Shar'iah officer from lBFIM, officers from Jabatan Mufti Kedah, officer from
Majlis Agama lslam and Imams, Bilals and committee members of Mosques in Kedah to verified the item in the
framework developed in this study before it can be used. A pilot study will be conducted in Kuala Ketil area
before it can be tested to actual sample of 212 mosques in Kedah area.The Good Governance Index (GGI) will
be validated and verified for used, after getting the result from the pilot study and presented to the research
teams. The mosques were categories into 3; District & states Mosques, Mukim Mosques, Private Mosques, so
that the effect of implementation of Good Governance Index (GGI) can be comparable based on the difference
categories of the mosques in Kedah. The result of this study will contributed to new knowledge pertaining
empowering the function of mosques in stimulating socioeconomic of Muslim in Kedah and helped the local
government to monitor and evaluate the performance of Kedah Mosques.

KEYWORDS: mosque, the management of funds, Kedah

I. INTRODUCTION

Today, Mosques had become a centre not only for Muslim to worship Allah but also a centre that provide
religious education, welfare services and information centre to communities. The Mosques also work as a centre
for State Islamic Religious Council to distribute zakat, sadaqah and endowments (waqaf) for the needy. (Adil,
2013). As a communities centre, the mosques where administer by a group of committee members. The first
group is the salaried officers appointed by the government to perform religious duties only. They are classified
as the mosque officers who comprise of the Chief Cleric (Imam Besar), Cleric (Imam), Friday sermon reader
(Khatib), caller to prayer (Bilal) and mosque keeper (Siak). The second group is the mosque committees that
comprise of the representatives from the Islamic Religious Department or other government agencies who are
voluntarily responsible in managing public donations obtained by each mosque (Razak, 2014). This second
group committee were subdivided into small group as a task force to plan and run the communities program for
the Muslim communities throughout the years. All the committee members are responsible to ensure the
management and administration of the mosques was run accordingly to the fund provided by the public.
However several issues relating to the management and administration of the mosques need to be addressed
seriously in order to empower the function of mosques. Razak (2014) claimed that some of the mosques
committee members are not suitable to hold their posts due to incompetence, lack of knowledge and not eligible
to run the mosques. That is why although the mosques have sufficient fund, but the fund were not fully utilized
and channel to the valuable and beneficial activities which were capable to give returns or more profitable yields

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to the mosque and the society (Ibrahim, 2009). Indonesia is one of the Asian country that actively done a study
on management system of the mosques in Indonesia. Based on the study done by Hafizh (2018), the mosques in
Indonesia have gone through a lot of revolution phrase in developing a good systems in managing a mosques
and there are thousands of mosques in Indonesia. The issues of the mosques in Malaysia and Indonesia were
quite similar. They facing financial problem, human capital problem and governance issues. Eusof et al. (2015)
in their study on Green Mosque Index in Selangor area found that most of the mosques in Selangor lack
management in financial control when excessive energy and water consumption were used without control.
Managing a huge institution like the mosque is not an easy task. They should not focus on Fund management
only but the whole part of the mosques including the facilities, infrastructure, socioeconomic, environment,
sociology and others .In order to cater all the difference need of the Muslim socio –religious need, The mosque
management required to adapt with the changes of current Islamization toward modern dakwah to boost Muslim
society when delivering the dakwah session to the Muslim Society (Zaleha, 1979). A systematically schedules
religious talks on a range of topics that deal with spiritual matters and current social problems need to be
delivered by preachers with out- standing Islamic credentials.
Internal control system also important in managing a mosque in order to ensure the effectiveness of financial
management practices. However (Sanusi, 2015) study shown that financial management practices in the mosque
still lacking and required a proper internal control mechanism to ensure the mosques utilized the financial
resources efficiently for the sake of Muslim Communities. Loose in internal control system will lead to misuse
of power in funds raised resulting in inaccurate reporting management system such as budgeting and financial
statement.
One of the main functions of the mosque is to raise funds through organizing various religious programs and
services, and donations from several corporate organizations. It was reported in Metro Newspapers in Mei 2016
National Mosques annual fund collection is RM1.4 million per year and their average monthly collection
proximately RM120,000 per month (Nor Asyikin, 2016). Were the funds being optimally used? According to
Ahmad Nawawi Yaakob et al. (2008), most of the mosques were poorly managed and inefficient even though
the organizational changes increased rapidly. Razak et al. (2014) claimed that these funds were not channeled to
the valuable and beneficial activities which were capable to give returns or more profitable yields to the mosque
and the society. In other words, the mosques tend to preserve the funds in the bank or other financial institutions
for minimal returns. This issues need to be taken seriously. As a care taker of the money entrusted by the
Muslim Communities, it should be used for the benefit of ummah wisely.
The key challenge of managing mosques today is to ensure efficient and proper governance management
practices were done so that the administration of the mosques can be achievable and benefit the Muslim
community. This study to provide a basic framework that consist all the important elements that contributes to
the development of good governance practices and improve the social wellbeing of the Muslim Communities in
Kedah. Kedah is one of country in Malaysia that has the highest number of mosques in Malaysia. It is very
important to have a good governance practice framework as a guideline to more effective way of administering
the mosques so that the Muslim communities will benefit from development of Mosques as a centre of Muslim
communities excellent centre. Therefore, this study will develop a framework of Good Governance management
practices for Mosques which based on the Financial Management Matters, Governance Matters, Facilities
Matters and Human Capital Matters in Kedah from 2017 until 2019. Then, from the result we will identify the
strength and the weaknesses of each matters in Financial Management Matters, Governance Matters, Facilities
Matters and Human Capital Matter of the mosques and lastly the best Good Governance Practices mosques in
Kedah will be selected as a benchmark of this study.

II. LITERATURE REVIEW

Linguistically, the word “masjid” in Malay, is derived from the Arabic word "sajada" which means the act of
Muslims prostration and worship God (Allah S.W.T) and the mosque is the first institutional and administrative
center built by the Prophet Mohamed S.A.W. in Madinah after the Hijrah. Thus, Muslims are accounted to
actively utilize mosques. In Malaysia, the mosque is divided into six (6) categories: 1) the National Mosque, 2)
State Mosque,3) Masjid Jamek, 4) Institutional Mosque, 5) Parish Mosque and 6) Suraus used specifically for
Friday prayers. The main mosque in every state falls under the category of the State Mosque, the District
Mosque are a category that includes the main mosque at the district level and the “Parish Mosque” category
includes mosque built to sustain the Muslim population in an area (Nor Adha, 2015). In order to be an
outstanding mosque, the institutions should be well managed and administered according to Islamic law (Ahmad
Puhad Alim and Siti Roddiah Abdullah, 2010). A good management must be translated into action so that the
mosque would be fully functional as recommended by the Prophet Muhammad (pbuh). Past literature shows that
there were several factors that influence the good governance and Social wellbeing of the mosques. However,

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the 4 element discussed in this study were frequently discussed in previous study which is the financial
management system, Governance practices, effective facilities management and Human capital management.
2.1. Financial Management System

Financial Management is a decision making process related to planning and utilizing fund in order to achieve
the objectives of the organization. The mosque also part of the organization that have the same goal of making
the best use utilizing the resources for the benefit of the Muslim Communities (Siti Alawiah, 2007). The
financial management practices included the preparation annual budget, disbursement of funds and reporting the
disbursement activities. The mosques are involved in the financial management of public donation
(sadaqah),Waqaf and Zakat. Besides that, Internal control structure includes policies and procedures on controls
such as withdrawal applications for funds and grant accounts, bank and cash, purchases, payments and
monitoring, evaluations and reporting also part of financial management system. Thus, to have a successful
organization, it requires a proper accounting record and appropriate management control system (Sanusi et al.,
2015). Noorman Masrek (2014) claimed that the internal control system also need to include communication
processes, internally and externally, for example procedures for i) handling funds received and expended by the
organization, ii) preparing appropriate and timely financial reporting to board members and officers, iii)
conducting the annual audit of the organization’s financial statements, iv) evaluating staff and programs, v)
maintaining inventory records of real and personal property and their whereabouts and vi) implementing
personnel and conflicts of interest policies. The study done by Adil et al.(2013) on 250 mosques in Malaysia,
found that from the 7 Matter of Mosques Good Financial Management Matters (Finance Management,
Knowledge, Budget Participation, Internal Control, Fund Usage, Activity Planning and Accountability) tested in
this study only 3 were significant ; Budget Participation, Internal Control and accountability. The study also
clarified that Qariah (private) mosques have the highest level of internal control is higher for compare to others
but Mukin mosques. have the highest level of accountability compare the other. This study will developed a
comprehensive financial management matter that will cater all important element contribute to financial and
internal control system that influence the development of good governance social wellbeing index in this study.

2.2. Governance Practices

The term governance know as a strong indicator in evaluating the procedure and structure used and manage by
the organization toward achieving the ultimate objectives of realising the need of the trustee which the Muslim
communities (Rahayati, 2017). Whereas, Islamic governance refer to the Islamic law or sharia substrate
according to the Quran, Sunnah and ijtihad (researches) of Muslim scholars that covers all aspects of
administration and governance such as political, administrative, financial, economic, social, community and so
on (Baharuddin 2013). Baharuddin (2013) claimed that Islamic government also emphasizes on the concept of
khalifah in a leadership and management team to ensure equality, appointment of individuals according to
qualification and does not prioritize certain community groups without fair and proper consideration. This refer
to mosque management committee who was been selected to administer the mosques. They are classified as the
mosque officers who comprise of the Chief Cleric (Imam Besar), Cleric (Imam), Friday sermon reader (Khatib),
caller to prayer (Bilal) and mosque keeper (Siak). The second group is the mosque committees that comprise of
the representatives from the Islamic Religious Department or other government agencies who are voluntarily
responsible in managing public donations obtained by each mosque (Razak et al., 2014). The composition of the
members was based on their necessity through the annual general meeting. They were bound to anticipate and
ensure all the activities organized were (i) spread out or notified to communities via announcement or
multimedia medium of communication (ii) Activities run follow the schedule (iii) Authorisation of power to
make decision (iv)Selection of skill speaker (v) providing adequate facilities provided and etc. (Adha, 2015).
The quality leadership skill, teamwork, responsibility and accountability among the mosque committee
members will lead to good governance and social wellbeing of the Muslim community as a whole. This study
will identified the best governance practices for managing a mosque for the references of the all the mosques in
north region peninsular Malaysia.

2.3. Effectives Facilities Management

Facilities is one of the important key driver that supported the functions of the mosques to build a conducive
environment for the user (Sapri, 2016). It also portrays the culture, identity, and historical value to Muslim
community around the area. Some of the mosque had been modernised with unique structure and become the
hallmarks of the great Islamic civilisation (Maimunah Sapri, 2014). The attractive architecture and designing of
mosques are the material factors expedite the attraction to Masjids (Arasteh, 2014). In order to protect and
sustain this billion ringgit mosque, an efficient facilities management systems need to be introduced. This
physical asset need to maintain with regular and systematic check-up to ensure the building was not torn or

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damage. Based on the study done by Sapri et al.(2016) clarified that, appointing a skilful Facilities Management
personal is one of the approached that would support the mosque management system and sustain the function
and facilities of the mosque at optimum condition and lifespan. The facilities management personal work as
technical support and the key driver of the mosque. Effective facilities management can be achieved if all the
facilities have it personal caretaker to arrange the daily cleaning and maintenance work. This study will examine
the important of effective facilities management of the mosques in Kedah.

2.4.Human Capital Management

Human Resources is the important long term capital valuable resources in the organization and the process of
managing the human capital is called human resource management (HRM)(Zaini, 2009). Zaini (2019)
mentioned that, management of human capital required formulation of human management strategy for
development of skill, training, performance appraisal, compensation including improving the employee
productivities and quality of work. In managing a mosque, the need of human capital management were very
important to ensure the Chief Cleric (Imam Besar), Cleric (Imam), Friday sermon reader (Khatib), caller to
prayer (Bilal) and mosque keeper (Siak) and the other mosques committee members were well taking care of by
the Majlis Agama Islam in term of their compensation, incentive, welfare, carrier development, training and
other. Based on the study by Zaini (2019) HRM good practices have significant positive relationship with
performance of the organization especially on productivities and quality of work. Therefore this element should
be consider an important element that contribute to the development of a good governance and social wellbeing
framework for the mosque in north region peninsular Malaysia.Therefore, based on the previous literature, this
study will developed and examine the level of Good Governance Social Wellbeing Index practices by Mosques
in north region peninsular Malaysia by critical analysing the four important matters or elements which is the
Financial Management Matters, Governance Matters, Facilities Matters and Human Capital Matters. Besides
that, this study also will examining the influence of Financial Management Matters, Governance Matters,
Facilities Matters and Human Capital Matters towards a good governance of the Mosques management system
in north region peninsular Malaysia- Kedah.

III.RESEARCH METHODOLOGY

This study will be done in mix method analysis by starting with secondary data gain from previous literature or
framework generated by past researchers in term of journal, books, newspapers articles, conference proceedings
and other generic material for references in order to development the a general checklist of the matters to be
included in the Good Governance Index based on four main important matters which is the Financial
management Matters, Governance Matters, Facilities Matters and Human Capital Matters of the Mosques.
This study population of this study focus on Kedah in north Peninsular Malaysia because Kedah have the higher
number of mosques compare to Penang & Perlis and it represent similar culture of muslim in north area. This
study also will set an Interview and discussion session with a group of professional who have more than 5 years’
experience handling the mosques as imam or bilal or committee member of mosques or religious officer from
Majlis Agama Kedah. We plan to interview 4 Shar'iah officer from lbfim, 4 officers from Jabatan Mufti Kedah,
4 officer from Majlis Agama lslam and 50 imams, bilals and committee members of Mosques in Kedah to
verified the item in the index developed in the first stage. Next stage is to conduct a pilot study of 15 Mosques in
Kedah randomly selected for validity testing. Based on the pilot study result some adjustment will be made to
the index before the real field study will done. This study required the researchers to do physical observation
(field work) and interview of each element stated in the Index such as Financial management Matters,
Governance Matters, Facilities Matters and Human Capital Matters using dichotomous score.
The data will be randomly selected using Cluster Sampling method of total population of 460 mosques
in 11 District in Kedah from the year 2017-2019 i.e a period of 3 consecutive years. Below are the total
population of Masjid in Kedah. Using the Slovin’s formula to determine the sample size N and margin of error e
were as follow:
Sample = N =
1+N * e²
Sample = 460 =213 sample
1+ 460*0.05²

The checklist/ indexes developed in this study will be score using dichotomous score of “2” if highly
achieved each items listed in the checklist/indexes .”1” if each item moderately fulfil the required stated on each
item of the matters (the Financial management Matters, Governance Matters, Facilities Matters and Human
Capital Matters) and lastly “0” if the mosques did not achieve any of the items stated in the checklist/indexes

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based on the four Matters (the Financial management Matters, Governance Matters, Facilities Matters and
Human Capital Matters)
The study will have 6 development stages (summary of the stage).
Stage 1: Past Literature review analysis.
Stage 2: Development of Good Governance Index (GGI)
Stage 3: Verification of professional expert from Shar'iah officer from lbfim, Jabatan Mufti,
Majlis Agama lslam , Imams, Bilals and Committee Members of Mosques in Kedah
to verified the item in the index developed in the first stage
Stage 4: Data collection; Physical interview and observation to selected Mosques in Kedah
Stage 5: Data Analysis and brainstorming session.
Stage 6: Final writing including presentation, publication and conferences.
The data will be analyzed in descriptive statistics analysis and T test using SPSS

IV. CONCLUSION

This research may contribute to the new knowledge of developing a Good Governance Index (GGI) for
Mosques in Kedah based on 4 major areas which is Financial Management Matters, Governance Matters,
Facilities Matters and Human Capital Matter as a performance based measurement of Mosques in Kedah.
Currently, there is no standard guideline developed for mosques to practices a good governance in managing a
mosques by Majlis Agama Islam or any government agencies especially in Kedah because Kedah have a large
number of mosques in North Region Peninsular Malaysia compare to Penang and Perlis. of the mosques in
Kedah for the benefit of ummah as a whole. This research finding will provide some useful information for the
management of the mosques and Muslim community better understanding of a more effective way of
administering mosques using a good governance practices. This effort also should be of great help for the
management and policy makers to develop more precise systems and strategies to improve management quality
of the mosques in the future. The Benchmarking in measuring the performance of each mosque can be easily
done when all the 4 good governance social wellbeing matters were cater comprehensively and effectively by
the mosque committee. Therefore, this study will also provide a framework that helped the committee members
of the mosque to measure their performance by following the framework developed in this study. The
communities surrounded also benefit from this study when their mosques were function and governed properly
with a standard monitor framework by the local government. This Good Governance Index will provide as
reference materials for the rulers, public, private and other nonprofit organization not only to continuously
support the expansion of Mosques but also have a better understanding of a more effective way of administering
the mosques. For the Management and Policy Makers this study will help to develop more precise systems and
strategies to improve financial management quality.

V. REFERENCES

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