 *Corresponding author.

Email: kcisrael@up.edu.ph

eISSN: 2550-2166 / © 2020 The Authors. Published by Rynnye Lyan Resources

  Food Research 4 (4) : 1371 - 1382 (August 2020)
  Journal homepage: http://www.myfoodresearch.com

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Optimization of processing parameters for vacuum fried oyster mushroom

(Pleurotus ostreatus (Jacquin) P. kummer)

1,2Hilapad, M.R., 3Esguerra, E.B. and 2*Castillo - Israel, K.A.T.

1Capiz State University- Mambusao Satellite College, Mambusao, Capiz
2Institute of Food Science and Technology, College of Agriculture and Food Science, University of the

Philippines, Los Baños, 4031, College, Laguna
3Postharvest Horticulture Training and Research Center, College of Agriculture and Food Science,

University of the Philippines, Los Baños, 4031, College, Laguna

Article history:

Received: 13 February 2020

Received in revised form: 6

April 2020

Accepted: 8 April 2020

Available Online:  28 April

2020

Keywords:

Central composite design,

Oyster mushroom,

Response surface

methodology,

Total phenolics content,

Vacuum fried

DOI:
https://doi.org/10.26656/fr.2017.4(4).065

Abstract

This study is aimed to optimize the processing parameters for the production of a vacuum

fried product from oyster mushroom (Pleurotus ostreatus (Jacquin) P. kummer). A 33

factorial experiment was employed following the Central Composite Design (CCD) with

fifteen experimental treatments. The treatments were subjected to proximate analysis, total

phenolics content, DPPH assay and sensory evaluation. Contour plots of the results of

various analyses were superimposed to identify the optimum process and formulation.

Variables considered for optimization were maturity, salt concentration and frying time.

Response surface regression analysis revealed that maturity significantly affected the

crude protein, crude fiber, total phenolics content (TPC) and radical scavenging activity

(RSA) while salt concentration significantly affected the ash, crude fat, crude fiber, TPC,

aroma and crispiness of the vacuum fried product. On the other hand, frying time

significantly affected the ash content. Interaction between variables also significantly

affected ash, crude fat, crude fiber, TPC, RSA, crispiness and taste. Parameters considered

in the identification of the optimum region were ash content, crude protein, crude fiber,

radical scavenging activity and sensory attributes. Minimum values were set for each

parameter as follows:  ≥ 3% for ash, ≥ 11% for crude protein, ≥ 10% for crude fiber, and ≥

6.75 for sensory attributes. Superimposed contour plots showed that the optimum region

based on set of criteria is at treatment combination of 3 days fruiting body maturity, 3%

salt concentration and 35 mins vacuum frying time. Verification test reveals that the

optimum vacuum fried product was highly acceptable than the product found outside the

optimum region.

1. Introduction

With the popularity of mushrooms as functional

foods, its demand and consumption also increase.

However, the perishable nature of mushrooms causes

difficulty in their distribution and marketing as fresh

produce (Li et al., 2013). Prevention of browning or

discoloration after harvest has been studied for more than

a decade now but still finding the most appropriate

method of control is still not established. This may be

because of the sensitivity of mushroom to its

environmental factors of which it is grown, the

morphological and cultural characteristics of various

strains and the substrate from which it is cultivated.

Also, once oyster mushroom deteriorated, its fruiting

body can cause severe gastrointestinal discomfort when

consumed (Hassan and Medany, 2012). In a study

conducted by Lukasse and Polderdijk (2003), the

postharvest life of mushroom is predominantly affected

by temperature such that its postharvest life reduces from

9 days at 2°C to 3 days at 18°C. Thus, extending

postharvest storage is a constant quest for the production

and supply chain of mushrooms.

Considering the highly perishable nature of oyster

mushroom, the need to find an appropriate and most

suitable processing technique that could prolong the

shelf life without compromising the nutritional and

phytochemical properties of the commodity is a

challenge. Among all the available processing methods,

vacuum frying seems to be the most viable solution to

this problem.

Hilapad et al. / Food Research 4 (4) (2020) 1371 - 1382

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Vacuum frying is a technique of deep fat frying

foods under pressure below atmospheric levels, which

serves to reduce oil content, discoloration and losses of

vitamins and other compounds normally associated with

oxidation and high temperature processing (Diamante et

al., 2015). It is an alternative method to produce a high

quality fried product at lower processing temperature.

Processing at low temperature and pressure reduces the

amount of oil penetrating into the material and the

deterioration and oxidation of the frying oil, resulting in

stable fried food products (Sothornvit, 2011). Compared

with other dehydration technologies for fruits and

vegetables, vacuum frying is a viable option to obtain

high quality dried products in much shorter processing

time (Tarzi et al., 2011).

With the shift in the lifestyle of consumers, foods

having a high amount of macro and micronutrient as well

as high antioxidant properties are becoming popular this

time. Oyster mushroom, which is one of those

commodities containing both high amounts of nutrients

and antioxidant properties is now given attention and

thus preservation of its quality and improving its shelf

life has been the subject of interest of health-conscious

individuals. Thus, this study aimed to optimize the

processing parameters for the production of a vacuum

fried product from oyster mushroom (Pleurotus ostreatus

(Jacquin) P. kummer).

2. Materials and methods

2.1 Procurement and preparation of oyster mushroom

Fruiting bags of oyster mushroom were procured

from Mushroom Training Center, Capiz State University,

Burias Campus, Mambusao, Capiz. It was opened and

allowed to grow up to its desired fruiting body maturity.

The freshly harvested oyster mushroom of 2, 3, and 4

days fruiting body maturity were trimmed to remove the

unwanted parts then cleaned by wiping the mushroom

with dry tissue paper to remove adhering dirt. Only

samples of similar color, size and thickness were

considered.

2.2 Experimental treatment and design

In order to determine the optimum processing

conditions and formulation, a 33 factorial experiment was

employed following the Central Composite Design

(CCD). The three variables considered were fruiting

body maturity of oyster mushroom, salt concentration

and frying time. A total of fifteen experimental

combinations (Table 1) were considered for physico-

chemical, biochemical analyses and sensory evaluation.

2.3 Vacuum frying process of oyster mushroom

Oyster mushrooms for vacuum frying were cleaned

and trimmed for unwanted parts. It was blanched

according to specified temperatures and blanching time.

The blanched oyster mushrooms were soaked in brine for

3 mins and drained for 20 mins. Then it was placed and

arranged in polyethene bags. Once the blanched oyster

mushroom approximately attained uniform temperature,

it was immediately placed inside the freezer for not less

than twenty-four hours. After which, the frozen oyster

mushroom was fried under vacuum at the specified

frying time and frying temperature cooled and spun to

remove excess oil from the product.

2.4 Proximate analysis of oyster mushroom at different

stages of maturity

The proximate analysis (moisture, ash, protein, fat

and fiber contents) of freshly harvested oyster mushroom

at different stages of fruiting body maturity was done

following the standard methods described in AOAC

(2000). Carbohydrate content was calculated by

subtracting the amount of moisture, ash, protein, fat and

fiber content from 100.

2.5  Determination of total phenolics content

The total phenolic content determination of fresh

oyster mushroom was done following the procedure of

Turnos (1993) as cited by (Tadeo et al., 2018) with slight

modification. In brief, the sample was first subjected to

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1 2 2 25

2 4 2 25

3 4 4 25

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5 2 2 35

6 4 2 35

7 4 4 35

8 2 4 35

9 3 2 30

10 4 3 30

11 3 4 30

12 2 3 30

13 3 3 35

14 3 3 25

15 2 2 25

Table 1. Experimental combinations for the process

optimization of vacuum fried oyster mushroom

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ethanolic extraction. Approximately 5-7 g of fresh oyster

mushroom was added with 30 mL of 80% ethanol. It was

homogenized at high speed for 2 mins followed by

boiling in water bath for 5 mins. The boiled mixture was

centrifuged for 10 mins. After which the supernatant was

collected and the residue was subjected to second

extraction by adding 15 mL of 80% ethanol, boiled in

water bath and centrifuged. The supernatant was again

collected and mixed together with the first extraction and

stored ready for analysis. Collected samples were

analyzed spectrophotometrically using Folin Ciocalteau

reagent.  The oyster mushroom extract was diluted by

adding 0.9 mL distilled water to 0.1 mL of extract.

Then, 2 mL of 0.25 N Folin-Ciocalteau reagent was

added.  The solution was mixed and allowed to stand for

5 mins at room temperature. Na2CO3 solution (1N) of 2

mL was added and mixed. The solution was allowed to

stand for 1 hr in the dark at room temperature. The

absorbance of the final solution was read and recorded at

640 nm using a UV-Vis spectrophotometer. A standard

curve was generated using concentrations of gallic acid

stock solutions. Linear fit from regression analysis of the

linear curve was used to compute the concentration of

extracts coming from the sample. The total phenolic

content was expressed as mg of gallic acid equivalent per

g of oyster mushroom fresh weight (mg GAE.g-1) and

was calculated following the formula below:

Where T  = Total phenolic content, mg per g oyster

mushroom, in GAE, C = Concentration of gallic acid

established from the standard curve, mg per mL, V =

Volume of extract, mL, and M = Weight of oyster

mushroom sample, g

2.6 Determination of radical scavenging activity

The DPPH assay was based on the determination of

scavenging free 1,1-diphenyl-2pidrylhydrazyl (DPPH)

radicals.  The method of Castro et al. (2012) as cited by

Limbaga (2017) was followed.  A DPPH solution was

prepared by mixing 2.5 mg of DPPH in 50 mL ethanol.

A blank was prepared by mixing 1 mL of extraction

solvent (80% ethanol) with 1 mL of DPPH solution.  For

sample analysis, 1 mL of the sample extract was mixed

with 1 mL DPPH solution.  The reaction was allowed to

proceed for 30 mins at room temperature in the dark.

The absorbance of the blank (Ao) and the sample extract

(As) was measured at 517 nm. The result was expressed

in terms of percentage of DPPH reduction.  Q refers to

radical scavenging activity or inhibition and is defined

by the following equation:

 2.7 Sensory evaluation

 Vacuum fried oyster mushrooms were subjected to

sensory evaluation using the 9-point hedonic scale and

quality scoring method. The product was evaluated based

on their sensory attributes such as color, aroma,

crispiness, taste, oiliness, aftertaste and general

acceptability. The sensory evaluation was carried out

following the set plan of incomplete block design with

t=15, k=7, b=15, I=3, E=0.92, Type I (Cochran and Cox,

1957). There were four replications of the set plan to

come up with 60 panelists, wherein each panel will only

evaluate 7 out of 15 treatments making a total of twenty-

eight observations per treatment.

  2.8 Determination of the optimum experimental

combinations

Data gathered from the sensory evaluation, physico-

chemical tests and biochemical tests for all experimental

treatments were analyzed employing the response

surface regression with the use of Statistical Analytical

Software (SAS). Parameters which were found not

significant in the lack of fit test were considered for the

identification of the optimum region. Using the Statistica

version 6, a graphical presentation of the response

surface plots was generated for all analyses of each run

condition. Contour plots were superimposed to identify

the optimum region of the experiment. The location of

the optimum region was done by superimposing the

contour plots of the radical scavenging activity (%

inhibition) ash, crude protein and crude fiber with cut-off

values of 60%, 4%, 11% and 10% respectively.

2.9 Statistical analysis

Sensory and physico-chemical evaluation data were

analyzed using SAS v6.12 and Statistica v.6 to determine

the effects of independent variables and to generate

surface and contour plots.

3. Results and discussion

3.1 Proximate composition

In a vacuum frying process, the food is heated under

reduced pressure in a closed system that can lower the

boiling points of both the oil and water in the fried food.

In this case, the unbound water in fried food can be

rapidly removed when the oil temperature reached the

boiling point of water (Tarzi et al., 2011). The moisture

content of vacuum fried oyster mushroom ranged from

3.51 to 8.17% with treatment 3 as the lowest and

treatment 10 the highest with an overall response mean

of 5.77%. At 85oC frying temperature, the moisture

contents obtained from different treatment combinations

of vacuum fried oyster mushroom was similar with the

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moisture content of vacuum fried banana fried at 100oC

for 25 mins (Ruttanadech and Chungcharoen 2015).

 The response surface plots for moisture content

(Figure 1Aa) shows that at constant frying time, moisture

content of vacuum fried oyster mushroom increases

across the lowest and middle levels of salt

concentrations. When the level of salt concentration was

held constant (Figure 1Ab), the moisture content is at its

highest at 4 days old maturity across any level of frying

time. This suggests that maturity of oyster mushroom

dictates the moisture content of the vacuum fried

product. Similarly, when the maturity of oyster

mushroom was held constant (Figure 1Ac), the moisture

content increased when the frying time was at its lowest

(25 mins) and the salt concentration was at 2 to 3%.

Technically, salt draws out moisture from the food by the

process of osmosis, resulting in its low moisture content.

This result is in accordance with the findings of

Ruttanadech and Chungcharoen (2015) on the effects of

temperature and time on the physical properties of

banana by vacuum frying technique, they observed that

the higher frying temperature and longer frying time

provided the higher water evaporation which in turn

resulted to lower moisture content.

The ash values obtained from different treatment

combinations ranged from 3.13 to 9.39% with treatment

8 the lowest and treatment 7 the highest. Response

surface regression analysis (Table 2) indicated that salt

concentration and frying time have both linear and

quadratic effect on the ash content of the vacuum fried

oyster mushroom. Response surface plots as shown in

Figure 2 shows that at constant frying time (Figure 1Ba),

the ash content of vacuum fried oyster mushroom is

highest when the concentration of salt is at maximum

and the stage of maturity is also at a maximum. When

the frying time was held constant, the highest ash content

was observed when the maturity was again maximum

across middle and high levels of frying time.  Similarly,

when the maturity was held constant (Figure 1Bc), the

highest ash content occurred at maximum salt

concentration across middle and maximum levels of

frying time.

The results of the response surface regression

analysis as presented in Table 2 shows that maturity

significantly affects the crude protein content of vacuum

fried oyster mushroom quadratically at 5% level of

significance. Also, the interaction between maturity and

salt concentration significantly affected the protein

content at 1% level of significance. The response surface

plot for crude protein content of vacuum fried oyster

mushroom shows that at constant frying time (Figure

1Ca), the highest protein content is at 4 days old oyster

mushroom and lowest level of salt concentration. This

observation is consistent with characteristic of proteins

which is easily denatured not just by heat but also by

acid or alkali (Nielsen, 2003). As the salt concentration

was held constant (Figure 1Cb), highest crude protein

content was observed at lowest level of maturity across

any levels of frying time. Since the frying temperature

employed during the vacuum frying process was only

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Variables
Effect Estimates

MCns   Ash   Crude Protein

Maturity   1.496600ns   -2.748488ns   -2.909852ns

Salt conc.   1.391279ns   -7.733783**   -0.630734ns

Frying time   -0.099363ns   1.824189**   1.448261ns

Maturity*Maturity   0.011747ns   -0.006016ns   1.017031*

Salt conc. * Maturity   -0.097083ns   0.601250**   -0.756667**

Salt conc.* Salt conc.   -0.565747ns   1.598641**   0.434805ns

Frying time*Maturity   -0.005417ns   0.094250**   0.004333ns

Frying time* Salt conc.   0.064487ns   -0.090225**   0.013556ns

Frying time*Frying time   -0.001978ns   -0.030930**   -0.023040ns

Variables
Effect Estimates

Crude Fat   Crude Fiber   Carbohydrates

Maturity  38.613686*  -4.933255*  -29.518691ns

Salt conc.  -48.257299*  -9.185895 **  64.416431**

Frying time  -4.942505ns  -1.335392*  3.104810ns

Maturity*Maturity  -6.071670  *  0.275029ns  4.773879ns

Salt conc. * Maturity  -1.696667ns  0.013750ns  1.935417ns

Salt conc.* Salt conc.  7.290872*  1.402614 **  -10.161185**

Frying time*Maturity  0.047667ns  0.120750 **  -0.261583ns

Frying time* Salt conc.  0.303530ns  0.039893ns  -0.331241ns

Frying time*Frying time  0.064064ns  0.013089ns  -0.021205ns

Table 2. Summary of effect estimates of the proximate composition of vacuum fried oyster mushroom

*significant (p<0.05)   ** significant (p<0.01)   ns-not significant

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85oC, frying time as illustrated in the figure did not

significantly affect the protein content of the finished

product. Moreover, at constant maturity, the crude

protein content increased at middle level of frying time

across both high and low levels of salt concentration

(Figure 1Cc).

The amount of fat varies from 35.62 to 49.35% with

an overall response mean of 40.92%. Treatment 3 (4

days maturity, 4% salt concentration and 25 mins frying

time) while treatment 8 (2 days maturity, 4% salt

concentration and 35 mins frying time).  This result is

supported by the findings of Maity et al. (2014) in their

study on the effect of vacuum frying on changes in

quality attributes of jackfruit bulb slices in which they

found out that oil content of vacuum fried jackfruit

increased with an increase in the frying time. This

implies that the longer is the frying time, the more oil

will be absorbed by the fried food material.

The response surface plots for the crude fat content

of vacuum fried oyster mushroom shows that at constant

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Figure 1. Surface plots for A- moisture, B- ash, C- crude protein, D- crude fat, E- crude fiber and F- carbohydrates content of

vacuum fried oyster mushroom at constant (a) frying time, (b) salt concentration and (c) maturity

(a) (b) (c)

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frying time (Figure 1Da), the crude fat content is at its

highest when the maturity of oyster mushroom is at its

lowest and salt concentration is at the middle and highest

level. On the other hand, when the salt concentration was

held constant (Figure 1Db), the highest crude fat content

was still at 2 days old maturity across any levels of

frying time. As the constant shifted to maturity, the

graph (Figure 1Dc) shows that the highest crude fat

content was still the 2 days old maturity across high and

low levels of frying time. This finding implies that

maturity and salt concentration really affect significantly

the crude fat content of vacuum fried oyster mushroom.

Dietary fiber is the sum of the non-digestible

components of the foodstuff or food product. The crude

fiber content of vacuum fried oyster mushroom ranged

from 9.86 to 13.72% with an overall response mean of

11.94%. The highest crude fiber was from the vacuum

fried oyster mushroom made from 4 days old mushroom,

4% salt concentration and 35 mins frying time while

treatment 12 made from 2 days old oyster mushroom,

3% salt concentration and 30 mins frying time had the

lowest. The response surface regression reveals that

maturity and frying time had linear significant effect on

the crude fiber content of the vacuum fried oyster

mushroom. Salt concentration on the other hand, had

both significant linear and quadratic effect on the crude

fiber content as well as the interaction between frying

time and maturity. Response surface plot shows that at

constant frying time (Figure 1Ea), the highest crude fat

content was at maximum stage of maturity and at highest

level of salt concentration. Whereas, at constant salt

concentration (Figure 1Eb), the crude fiber content was

at its highest at maximum stage of maturity and highest

level of frying time. At constant maturity (Figure 1Ec),

the highest crude fiber was attained when salt

concentration was at maximum level across any levels of

frying time.

The amount of carbohydrates of vacuum fried oyster

mushroom from different treatment combinations vary

ranging from 17.1 to 53.38%. The highest carbohydrates

contents are those made from treatment 12 while the

lowest are those from treatment 4. Response   surface

regression analysis (Table 2) shows that salt

concentration had highly significant linear and quadratic

effect on the carbohydrates content of vacuum fried

oyster mushroom. This means that salt concentration

significantly influenced the carbohydrate content of the

finished product. The interaction between variables

shows that at constant frying time (Figure 1Fa), the

amount of carbohydrates increased at middle level of salt

concentration at both high and low level of maturity. As

the constant was shifted to salt concentration (Figure

1Fb), carbohydrates content was at its highest at the

lowest level of maturity across 39 mins of frying time.

At constant maturity (Figure 1Fc) however, the amount

of carbohydrates increased at both middle levels of salt

concentration and frying time.

 3.2 Total phenolics content

Phytochemicals such as phenolics and flavonoids

play an important role in increasing health benefits

(Simoes et al., 2009). The mean total phenolics content

(mg GAE/g sample) and radical scavenging activity (%

inhibition) of oyster mushroom as affected by different

levels of maturity, salt concentration and frying time are

presented in Table 3. After vacuum frying, Treatment 11

(3 days old maturity, 4% salt concentration and 30 mins

frying time) had the highest retention of total phenolics

of 0.4766 mg GAE/g sample while treatment 10 (4 days

maturity, 3% salt concentration and 30 mins frying time)

had the lowest retention amounting to only 0.2998 mg

GAE/g sample.

Response surface regression analysis revealed that

maturity had both significant linear and quadratic effect

on the total phenolics content of the vacuum fried

product. Initially, the total phenolics content of oyster

mushroom at their corresponding maturity was higher

than values obtained from the vacuum dried product. The

decrease may be due to the leaching out of water-soluble

phenols during the frying process (Kita et al., 2013). The

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1 2 2 25 0.4032 32.2

2 4 2 25 0.4149 45.76

3 4 4 25 0.344 60.07

4 2 4 25 0.4505 66.19

5 2 2 35 0.3799 57.07

6 4 2 35 0.4692 46.88

7 4 4 35 0.398 52.64

8 2 4 35 0.333 91.01

9 3 2 30 0.3715 85.61

10 4 3 30 0.2998 75.3

11 3 4 30 0.4766 86.45

12 2 3 30 0.4701 82.01

13 3 3 35 0.4571 84.65

14 3 3 25 0.4886 58.27

15 3 3 30 0.4812 87.65

Table 3. Mean total phenolics content (mg/g GAE) and radical

scavenging activity (% inhibition) of oyster mushroom of as

affected by different levels of maturity, salt concentration and

frying time

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minimum loss in total phenolics could be attributed to

the application of vacuum during frying which could

retain maximum amounts of phytochemicals in the fried

material (Maity et al., 2014). Therefore, the phenolics

content of oyster mushroom is inversely related to

maturity. As the age of mushroom increased, the

phenolic content decreased. Likewise, the interaction

between frying time and quadratic effect on the phenolic

content of the vacuum fried product from oyster

mushroom.

The response surface plots of the total phenolic

content of vacuum fried oyster mushroom show that at

constant frying time (Figure 2Aa), the highest phenolic

content was attained at the middle stage of maturity

across all levels of salt concentration. Similarly, at

constant salt concentration, the total phenolic content

was at its highest at the middle stage of maturity across

any levels of frying time (Figure 2Ab). This illustrates

the result of the regression analysis on the significant

effect of maturity on the total phenolic content of the

vacuum fried product. Figure 2Ac shows that middle

levels of both frying time and salt concentration attained

the highest total phenolic content.

3.3 Antioxidant activity

The radical scavenging activity (RSA) of the vacuum

fried oyster mushroom was determined by DPPH assay

and results are presented in Table 3. The values obtained

for the antioxidant presented as % inhibition ranged from

32.19% to 91.01% with an overall response mean of

66.76%.

The response surface regression analysis as shown in

Table 4, showed that maturity caused a quadratic

significant effect on the antioxidant activity of vacuum

fried oyster mushroom while other variables are not

significant. This means that only maturity affected the

antioxidant activity of the finished product.

Figure 2B presents the response surface plots of the

antioxidant activity of vacuum fried oyster mushroom.

Figure 2Ba shows that at constant frying time, the

antioxidant activity increased at the middle stage of

maturity and maximum level of salt concentration. At

constant salt concentration (Figure 2Bb), antioxidant

activity was at its highest when the middle stage of

maturity across the maximum level of frying time. On

the other hand, at constant maturity (Figure 2Bc), the

antioxidant activity was at its highest at the middle level

of salt concentration and maximum level of frying time.

3.4 Sensory qualities of vacuum-fried oyster mushroom

In terms of color of vacuum fried oyster mushroom,

treatments described as light brown to brown were those

that come from 4 days old fruiting bodies and fried for

35 mins. The brown color was attributed to the length of

frying time and maturity of the oyster mushroom. As the

oyster mushrooms matured, its color also changed from

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 ( a)    ( b )     ( c )

A.

B.
Figure 2. Surface plots for (A) total phenolics content (mg GAE/g sample) and (B) Radical Scavenging Activity (% Inhibition)

of vacuum fried oyster mushroom at constant (a) frying time, (b) salt concentration and (c) maturity

Variables
Total Phenolics

Content

Radical Scavenging

Activity

Intercept   -0.833164ns     -553.933593*

Maturity   0.341507*     116.131616 ns

Salt conc.   -0.02449 ns     101.667787 ns

Frying time   0.069343 ns     18.021293 ns

Maturity*Maturity   -0.081853**     -10.158251*

Salt conc. * Maturity   -0.018046 ns     -5.983208 ns

Salt conc.* Salt conc.   0.024040 ns     -8.630873 ns

Frying time*Maturity   0.006405**     -1.400475 ns

Frying time* Salt conc.   -0.001127 ns     -0.729343 ns

Frying time*Frying time   -0.001458*     -0.160318 ns

Table 4. Summary of effect estimates of the biochemical

properties of vacuum fried oyster mushroom

*significant  (p<0.05), ** significant  (p<0.01),  ns-not

significant

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white to brownish thus obtaining a darker color. The

browning of mushroom occurs when they are subjected

to forces that can disrupt cellular integrity such as

vibrations, rough handling and ageing (Gao et al., 2014).

According to Andres Bello et al. (2011) as cited by

Diamante et al. (2015) the frying time-temperature

combination of the cooking process are the main factors

that influence the quality of fried products.

 The color acceptability of the different treatments,

ranges from 6.79 to 7.39, with an overall response mean

of 7.12 and falls within the range of “like moderately” to

like very much” categories in the 9-point Hedonic scale.

The highest ratings are obtained from those treatments

which were fried for 35 mins or those which were

harvested after four days fruiting body maturity.

Treatment 2 with a combination of 4 days old fruiting

body maturity, 2% salt concentration and 25 mins frying

time together with Treatment 13 having 3 days old

maturity, 3% salt concentration and 35 mins frying time

both obtained the highest acceptability rating of 7.39

while Treatment 1, with 2 days old maturity, 2% salt

concentration and 25 mins frying time obtained the

lowest with an acceptability rating of 6.79.  The

predicted value at stationary point is 7.18 and is slightly

higher than the observed overall response mean of 7.12

and is considered as a saddle point. However, effect

estimates for color revealed no significant effect on the

color acceptability of the vacuum-fried product. The

surface plots of the acceptability ratings for color of

vacuum fried oyster mushroom shows that at constant

frying time (Figure 3Aa), the color acceptability

increases as the levels of salt concentration and maturity

increases. This is because consumers usually associate

the brown color to good quality fried product. Moreover,

at constant salt concentration (Figure 3Ab), color

acceptability increases as the frying time is prolonged

and the maturity is increased. However, at constant

maturity (Figure 3Ac), the color acceptability increases

when the frying temperature increases across middle

level of salt concentration.

Aroma of a food reaches the nose before a food

reaches the mouth, and so it plays an important role in

determining its acceptability. Highly perceptible aroma

was produced from Treatment 2 with 2 days old fruiting

body maturity, 2% salt concentration and fried for 25

mins. Other treatments had aroma described as

moderately perceptible except for treatments 6 and 14

which were described as slightly perceptible mushroom

aroma. Treatment 10, which used 4 days old fruiting

body maturity, 3% salt concentration and 30 mins frying

time, obtained the highest acceptability rating of 7.21

falls within the “like moderately” to “like very much

category.” On the other hand, vacuum fried oyster

mushroom with 2 days fruiting body maturity, 2% salt

concentration and 25 mins frying time had highly to

moderately perceptible aroma and obtained the lowest

acceptability ratings of 6.36 and fall within the like

slightly to like moderately category of the 9-point

Hedonic scale.  The surface plots for the aroma

acceptability shows that at constant frying time (Figure

3Ba), the aroma acceptability was at its highest when the

salt concentration was at mid-level across high and low

levels of maturity. At constant salt concentration (Figure

3Bb), the aroma acceptability increased with an

increasing frying time and maturity while at constant

maturity level (Figure 3Bc), the acceptability was at its

highest when the frying time was at its highest at both

low and middle level of salt concentration. This implies

that the level of salt concentration influenced the aroma

acceptability up to 3%. Beyond 3% salt concentration,

the aroma acceptability declined. The effect estimate for

aroma revealed that salt concentration significantly

affected the aroma acceptability of the vacuum fried

oyster mushroom at 5% level of significance. The

increase in the frying time resulted in an increase in its

acceptability but its increase is not enough to cause a

significant difference on the resulting aroma

acceptability.

One important quality parameter of desirable textural

characteristics is crispiness because it implies freshness

and high quality (Omidiran et al., 2015). The vacuum-

fried oyster mushrooms description ranged from not

crispy to moderately crispy. The vacuum fried oyster

mushroom produced from 4 days old fruiting body, 4%

salt concentration and fried for 25 mins was described as

not crispy by the panelists. The rest of the treatments

were either described as slightly crispy to moderately

crispy. Acceptability ratings of the different treatments

show that Treatment 13, made from 3 days old oyster

mushroom, 3% salt concentration and fried for 35 min

obtained the highest rating of 7.39 and fall within the

like moderately to like very much category of the 9-point

hedonic scale. On the other hand, the vacuum fried

oyster mushroom which was described as not crispy

obtained the lowest rating of 5.86 and fall within the

neither like nor dislike to like slightly category. The

effect estimates for crispiness showed that crispiness

acceptability was affected by the salt concentration both

linearly and quadratically. As the salt concentration

increases, crispiness acceptability decreases. The salt

tends to draw out the moisture from the oyster

mushroom thereby producing a crispy but slightly

spongy vacuum fried product. This implies that a one-

unit increase in the level of salt concentration resulted in

a corresponding decrease in the crispiness acceptability

by 0.37698 units. The spongy texture made the product

difficult to chew and shear thus resulting in a decrease in

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its acceptability. The response surface plots for

crispiness acceptability shows that at constant frying

time (Figure 3Ca), the acceptability was at its highest

when the level of oyster mushroom maturity was at its

lowest across the middle level of salt concentration. This

means that the immature oyster mushroom produced the

most acceptable crispiness among sensory panelists.

Figure 3Cb which showed the crispiness acceptability at

constant salt concentration also revealed that 2 days old

oyster mushroom had the highest acceptability across

middle to the highest level of frying time. At constant

maturity (Figure 3Cc) however, the highest acceptability

was favored when the concentration of salt was 3% and

the frying time was at its highest.

Taste description responses from panelists differ

from just right to slightly salty. Generally, the limiting

factor for the taste acceptability of vacuum-fried oyster

mushroom was the level of salt, with those having the

highest percentage of salt described as slightly salty. The

acceptability rating ranged from 6.61 to 7.36 with an

overall response mean of 7.16 almost similar with the

predicted value at station point which was 6.17 and a

saddle point. The value obtained fall within the like

slightly to like very much category of the 9-point

hedonic scale. Response surface regression analysis

revealed no significant difference among treatment

means. However, the interaction effect between frying

time and maturity caused a significant effect on the taste

acceptability of vacuum-fried oyster mushroom at 5%

level of significance. The interaction between variables

shows that taste acceptability is high when the maturity

is 2 days old across any levels of salt concentration

(Figure 3Da) while at constant salt concentration (Figure

3Db), acceptability was increased when the frying time

was at its highest and the level of maturity is at its

lowest. When the constant was shifted to maturity, the

taste acceptability was at its highest at 3% salt

concentration across 35 min of frying time (Figure 3Dc).

In terms of oiliness, all the treatments were described

as slightly oily except for treatment 4 which was made

from 2 days old oyster mushroom with 4% salt

concentration and fried for 25 mins which was described

as not oily. According to Maitey et al. (2014), the

increase in frying temperature and time during vacuum

frying also resulted to an increase in the oil content.

Thus, the lowest frying time produced a product which

was described as not oily. Acceptability ratings on the

other hand, shows that the highest oiliness acceptability

rating was obtained from treatment 13 made from 3 days

old oyster mushroom with 3% salt concentration and

fried for 35 mins with a rating of 7.61 and falls within

the like moderately to like very much category. The

lowest acceptability rating on the other hand was

obtained from treatments 2 and 3 which were both

produced from 4 days old oyster mushroom and fried for

25 mins with a rating of 7.0 still within the like

moderately category. Response surface regression

analysis revealed no significant linear and quadratic

effects. This means that different frying times did not

significantly affect the oiliness acceptability of the

vacuum-fried oyster mushroom. The response surface

plots show that at constant frying time (Figure 3Ea), the

highest acceptability rating was observed at the highest

level of salt concentration across the lowest level of

maturity. At constant salt concentration (Figure 3Eb), the

acceptability was at its highest when the frying time was

at its highest and the salt concentration was at the middle

level of 3%.When the constant was shifted to the level of

maturity (Figure 3Ec), the acceptability rating increased

at the highest level of frying time across 3% salt

concentration.

The quality descriptions for aftertaste vary from

slightly to moderately perceptible mushroom aftertaste.

Generally, vacuum-fried oyster mushroom produced

from 2 days old oyster mushroom had slightly

perceptible aftertaste while those produced from 4 days

old had moderately perceptible aftertaste. This suggests

that maturity of oyster mushroom affected the aftertaste

acceptability of the resulting product. As shown in the

response surface plot for the aftertaste acceptability of

vacuum-fried oyster mushroom at constant frying time

(Figure 3Fa), the acceptability was at its highest at the

lowest level of maturity across any levels of salt

concentration while at constant salt concentration (Figure

3Fb), the acceptability rating increased at both high and

low level of frying time across low to middle level of

maturity. At constant maturity (Figure 3Fc), acceptability

increased at both high and low frying time at middle

level of salt concentration.

When evaluating food product, the acceptability of

all the sensory attributes or the general acceptability is

used as the basis for acceptance. The observed general

acceptability of the product ranges from 6.82 to 7.79

with an overall response mean of 7.14 falls within like

moderately to like very much of the 9-point hedonic

scale. Treatment 13 had the highest general acceptability

rating among the treatments. This treatment also had the

highest acceptability rating for color, crispiness, oiliness

and aftertaste. This implies that sensory panelists prefer a

level combination of treatment 15 among other

treatments. Effect estimates, however, revealed that

different variables have no significant effect on the

general acceptability of the vacuum-fried product.

Interaction and relationship of the different variables

show that at constant frying time (Figure 3Ga), the

acceptability increases at middle level of maturity (3

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days) and at low to middle level of salt concentration (2-

3%). General acceptability also increases at middle level

of maturity across any levels of frying time when salt

concentration was held constant (Figure 3Gb). When

maturity was kept constant (Figure 3Gc), general

acceptability increases low to middle level of salt

concentration (2-3%) and at medium to high levels of

frying time (30-35 min).

3.5 The optimized region for the most favorable process

variables

Optimum region refers to the most acceptable and

most favorable process or formulation. Another

parameter considered was the acceptability scores of all

the sensory attributes of the vacuum fried oyster

mushroom being evaluated having the same factor held

constant. The contour plots were obtained using the

mean values of the attributes tested. It gave an idea as to

which levels of frying time, salt concentration and

maturity combinations would result to a better quality

product. To further limit the optimum region, a cut off

score of 6.75 was set as the minimum. The shaded region

represents values corresponding to scores of > 6.75

which fall in the “like slightly” to “like moderately”

category in the 9 point Hedonic scale. Any point within

the region indicates optimized combinations of the

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(a) (b) (c)

Figure 3. Surface plots for A- color, B- aroma, C- crispiness, D- taste, E- oiliness, F- aftertaste and G- general acceptability of

vacuum fried oyster mushroom at constant (a) frying time, (b) salt concentration and (c) maturity

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processing variables. At constant frying time (Figure 4a)

superimposed graph shows the acceptable region (shaded

region) which correspond to 3% salt concentration and a

frying time of 30 to 35 mins.

At constant frying time (Figure 4b), the

superimposed plot shows that the optimum region

consists of 3% salt concentration and a maturity of 3 to 4

days old while at constant maturity (Figure 4c), the

optimum region is between  30 to 35 mins frying time

and 3% salt concentration. Having all these

considerations, the optimum combination has been

identified to be 3 days maturity, 3% salt concentration

and 35 mins frying time.

4. Conclusion

Maturity of oyster mushroom significantly affected

the crude fat, crude fiber and total phenolics content of

the vacuum fried product. Salt concentration

significantly affected the ash, crude fat, crude fiber,

carbohydrates, aroma and crispiness. The product’s ash

and crude fiber contents were also significantly affected

by the frying time. Superimposed contour plots showed

that the optimum region based on a set of criteria and

sensory acceptability is at the combination of 3 days

fruiting body maturity, 3% salt concentration and 35 min

frying time.

Acknowledgement

The authors would like to thank the Department of

Science and Technology Accelerated Science and

Technology Human Resource Development Program

(DOST-ASTHRDP) for financial support.

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 *Corresponding author.

Email: maurizio.dauria@unibas.it

eISSN: 2550-2166 / © 2020 The Authors. Published by Rynnye Lyan Resources

  Food Research 4 (4) : 1156 - 1161 (August 2020)
  Journal homepage: http://www.myfoodresearch.com

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Determination of simple carbohydrates in beer using SPME, on fiber

derivatization and gas chromatography mass spectrometry

*D’Auria, M., Emanuele, L., Racioppi, R. and Stefanizzi, N.

Dipartimento di Scienze, Università della Basilicata, Via dell’Ateneo Lucano 10, 85100 Potenza, Italy

Article history:

Received: 2 February 2020

Received in revised form: 9

March 2020

Accepted: 11 March 2020

Available Online: 1 April

2020

Keywords:

Beer,

Carbohydrates,

Gas chromatography,

Mass spectrometry,

Solid phase microextraction,

On fiber derivatization

DOI:
https://doi.org/10.26656/fr.2017.4(4).055

Abstract

Fermentable sugars directly contribute to the sweetness of beer, whereas carbohydrates

with more than four glycosyl units can be beneficial to the perception of beer in that they

contribute to body or mouthfeel. GC/MS has not been widely used for the analysis of

carbohydrate contents in beer. The analysis of beer by using L-SPME, on fiber

derivatization with bis(trimethylsilyl) trifluoroacetamide (BSTFA) and GC-MS showed

the presence of some carbohydrates (D-arabinose, -D-arabinopyranose, D-galactose, D-

xylose, and D-mannose) never detected in beer. The analysis of three different types of

beer showed that the presence of these carbohydrates can represent a significant part of the

total amount of carbohydrates present in the beer.

1. Introduction

Beer is a fermented beverage made from malted

grains, hops, yeast, and water (De Keukeleire, 2000;

Duarte et al., 2003). Major beer components are water,

ethanol, and carbohydrates comprising fermentable

sugars (i.e., fructose, maltose, and maltotriose), as well

as glucose oligosaccharides (Brandolini et al., 1995).

Fermentable sugars directly contribute to the sweetness

of beer, whereas carbohydrates with more than four

glycosyl units can be beneficial to the perception of beer

in that they contribute to body or mouthfeel (Corradini et

al., 1997).

The analysis of carbohydrates is generally carried

out by high-performance liquid chromatography

(HPLC), which can provide not only the qualitative

analysis but also the quantitative determination (Constant

et al., 1995; Wei and Ding, 2000). The carbohydrate

content in beer is approximately 3-5%, while in some

strong beers or malt beers it may be considerably higher

(Belitz et al., 2004). The carbohydrate content in beer

can be an important element to estimate the impact of

this beverage on human feeding (Bamforth, 2005).

The main chromatographic systems used for

underivatized carbohydrates can be generalized as anion-

exchange column with water containing bases or salts as

the eluent (Torto et al., 1995); cation-exchange column

with water as the eluent (Clement et al., 1992); alkyl-

bonded silica gel column with water as the eluent

(Rajakyla, 1986); and amine-bonded silica gel column

with water-acetonitrile as the eluent (Macrae and Dick,

1981; Macrae et al., 1982; Nikolov et al., 1985; Clement

et al., 1992; Ferreira and Ferreira, 1997; Ferreira et al.,

1998).

In the brewing industry, specific chromatographic

methods have been developed in order to evaluate these

compounds (Coquet et al., 1994; Lehtonen and Hurme,

1994; McLinn et al., 1994; Madigan et al., 1996;

Castellari et al., 2001; Cortacero-Ramirez et al., 2004;

Nogueira et al., 2005).

Solid phase microextraction (SPME) has shown to

be a powerful instrument for the determination of

volatile organic compounds (VOCs) (Pawliszyn, 1997).

SPME is an extraction method involving adsorption of

analytes on a solid phase deposited on a silica fiber. The

extraction of the components is achieved either by

immersing the fiber into the liquid to be analyzed (L-

SPME), or by simple contact with its headspace under

static conditions (SHS-SPME). In the past, we reported

several applications of SPME in the analysis of VOCs

from truffles (Mauriello et al., 2001; Mauriello et al.,

2004), olive oil (Bentivenga et al., 2001; Bentivenga et

al., 2002; Bentivenga, D’Auria, Mauriello et al., (2004),

saffron (D’Auria, Mauriello and Rana, 2004; D’Auria et

 D’Auria et al. / Food Research 4 (4) (2020) 1156 - 1161

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al., 2006), horseradish (D’Auria, Mauriello and

Racioppi, 2004), honey (Bentivenga, D’Auria, Fedeli et

al., 2004), thymus (D’Auria et al., 2005), oregano

(D’Auria et al., 2005), lavender (D’Auria et al., 2005),

and cheese (D’Auria et al., 2006).

In this paper, we reported our results obtained using

L-SPME on beer coupled with GC/MS after on-fiber

derivatization of the analytes.

2. Materials and methods

SPME extractions were performed using a 60 m

carbowax-divinylbenzene fiber obtained from Supelco

(Milan, Italy). The 10 mL samples were places in 20 mL

vials with septa and agitation was performed using

magnetic stirring. All the extractions were conducted at

ambient temperature for 30 mins and were agitated using

magnetic stirring. Bis(trimethylsilyl) trifluoroacetamide

(BSTFA) was obtained by Aldrich (Milan, Italy).  To a

20 ml vial sealed with a septum, 100 L of BSTFA were

added. Derivatization was performed by piercing the

septum with the SPME needle and exposing the fiber to

the contained vapor for 60 mins at 70°C. The fiber was

then introduced into the injection port of a HP6890 plus

gas-chromatograph equipped with a Phenomenex Zebron

ZB-5 MS capillary column (30 m x 0.25 mm ID x 0.25 

m film thickness). As for detector, a HP5973 mass

selective detector (mass range: 15-800 amu; scan rate:

1.9 scans/s; EM voltage: 1435) was used while helium at

0.8 ml/min was used as the carrier gas. The injection

port, equipped with glass insert (internal diameter 0.75

mm) was splitless at 250°C.  The desorption time of 1.0

min was used. The detector was maintained at 230°C.

The oven was maintained at 100°C for 5 mins, then the

temperature increased until 250°C (30°C/min); then, the

temperature increased until 300°C (3°C/min); finally,

this temperature was maintained for 5 mins. All the

analyses were performed in triplicate. The

chromatograms obtained from the total ion current (TIC)

were integrated without any correction for coelutions and

the results were expressed in arbitrary surface unites

(asu). All the peaks were identified from their mass

spectra by comparison with spectra in Wiley6N and

NIST98 libraries.

3. Results and discussion

The beer samples were analyzed by using L-SPME

technique followed by on-fiber derivatization by using

bis(trimethylsilyl) trifluoroacetamide. The adsorbed

analytes were analyzed using a GS/MS apparatus (Okeyo

and Snow, 1998). Figure 1 shows the typical

chromatogram we obtained. We can see that we were

able to identify only some components while most of the

compounds were not identified. We identified the

presence of D-arabinose, -D-arabinopyranose, D-

galactose, D-xylose, and D-mannose. In Figure 2, the

mass spectra registered for these compounds as

trimethylsilyl derivatives was shown. The identification

was obtained by comparison with both Wiley6 mass

spectra library and pure samples. Furthermore, we were

not able to identify the presence of fructose, maltose,

maltotreose, and maltotetrose, the most important

carbohydrates present in the beer (Coquet et al., 1994;

Lehtonen and Hurme, 1994; McLinn et al., 1994;

Madigan et al., 1996; Castellari et al., 2001; Cortacero-

Ramirez et al., 2004; Nogueira et al., 2005). It is

noteworthy that, in our knowledge, those compounds (D-

arabinose, -D-arabinopyranose, D-galactose, D-xylose,

and D-mannose) were not identified in beer until now.

Figure 3 reports the calibration curves for the five

carbohydrates identified. A good calibration curve

optimizing the absorption conditions was obtained. We

observed that stirring of the samples needed for

obtaining good results. Furthermore, we optimized also

the post-derivatization procedure, where the time of

exposition of the fiber and temperature were controlled.

On the basis of these results, we determined the

concentration of these carbohydrates in three types of

beer. We tested a lager, a pilsner, and a malt beer. The

results are reported in Table 1.

Only the pilsner beer did not show the carbohydrates

we analyzed. The lager beer showed 471 mg/L of these

carbohydrates while the malt beer showed 202 mg/L for

four carbohydrates. It did not show D-mannose.

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Figure 1.  GC-MS analysis of a beer; a) -D-arabinopyranose,

b) D-arabinose, c) D-galactose, d) D-xylose, e) D-mannose.

1157

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eISSN: 2550-2166 © 2020 The Authors. Published by Rynnye Lyan Resources

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Carbohydrate Lager (mg/L) Malt (mg/L) Pilsner (mg/L)

D-Arabinose 66±3 37±2 ---

-D-Arabinopyranose 31±2 13±2 ---

D-Galactose 32±2 68±3 ---

D-Xylose 142±4 84±3 ---

D-Mannose 200±4 --- ----

Figure 2.  Mass spectra of tetrakis-O-trimethylsilyl derivatives of a) D-arabinose, b) b-D-arabinopyranose, c)  D-galactose, d) D-

xylose, and e) D-mannose found in beer samples.

Table 1. Carbohydrate amounts in beer.

1158

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eISSN: 2550-2166 © 2020 The Authors. Published by Rynnye Lyan Resources

In conclusion, we have shown that SPME can be a

useful method for the determination of some minor

components of the beer. We identified the presence of

five carbohydrates never detected before. The

concentration of these carbohydrates is in the range 0.2-

0.5 g/L and then they represent ca. 10% of the total

carbohydrate amount in beer (Belitz et al., 2004).

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1

 CORPORATE WAQF MODEL AND ITS DISTINCTIVE FEATURES:

THE FUTURE OF ISLAMIC PHILANTHROPY
1

Asharaf Mohd Ramli
2

Abdullaah Jalil
3

Universiti Sains Islam Malaysia

Abstract

It has been observed that the efforts to rejuvenate waqf institutions in Islamic countries were

participated by the corporate entities. For example, in Malaysia, Johor Corporation (JCorp) has

initiated a waqf clinic in 1998 which later expanded into a corporate waqf entity known as

Waqaf An-Nur Corporation Berhad (WANCorp). In other event, Majlis Agama Islam Wilayah

Persekutuan (MAIWP) has collaborated with Tabung Haji to develop a Class A waqf building

leased to Bank Islam Malaysia Berhad (BIMB) in 2011. Recently, Majlis Agama Islam Selangor

(MAIS) and Bank Muamalat Malaysia Berhad (BMMB) have combined their efforts to develop

a cash waqf fund named as Wakaf Muamalat Selangor. All these developments in waqf endeavor

involving corporate entities are worth to be analyzed in order to create a new framework of waqf

practice. Thus, the paper aims to identify the models of corporate waqf, and highlight the Shariah

considerations on this new form of waqf. The study will establish corporate waqf as an

independent category of waqf due to its salient characteristics. The novelty of this finding is

against the common perception of public who consider corporate waqf as a form of cash waqf.

This study suggests corporate waqf as the best form of modern waqf practice based on its vibrant

nature and active roles with strong professional participation in its management.

Keywords: Corporate Waqf, Waqf, Islamic Philanthropy

Citation:

Asharaf Mohd Ramli, & Abdullaah Jalil. (2013, 4-5 December). Corporate Waqf Model and Its

Distinctive Features: The Future of Islamic Philanthropy. Paper presented at the World Universities

Islamic Philanthrophy Conference 2013, Menara Bank Islam, Kuala Lumpur.

1
 This study is a part of a research entitled “Pembentukan Model Baru Wakaf Korporat di Malaysia”. The research is

granted by the Ministry of Higher Education (MOHE), Malaysia under the Fundamental Research Grant Scheme

(FRGS).
2
 Correspondence / main author, a lecturer at Universiti Sains Islam Malaysia and can be contacted via tel. no.

+6013 357 3994. Email: asharaf@usim.edu.my .
3
 Co-author, a senior lecturer at Universiti Sains Islam Malaysia and can be contacted via tel. no. +6019 223 4502.

Email: abdullaah@usim.edu.my .

mailto:asharaf@usim.edu.my

mailto:abdullaah@usim.edu.my

2

1. Introduction

The contemporary waqf concept known as corporate waqf have been practiced in a number of

Muslim countries, namely; Turkey, Malaysia, Bangladesh, India and Pakistan. The term

‘corporate waqf’ was emerged during the launching of Johor Corporation’s (JCorp) corporate

waqf scheme in 2006 although it was found that corporate entities’ participation in establishing

and managing waqf assets has already started earlier in Pakistan and Turkey (JCorp, 2006;

Murat, 2011; Asharaf and Abdullah 2013; Magda 2013). Corporate bodies’ engagement into this

noble waqf activities show the ethical dimensions of corporate world.

In Malaysia, the initiative to develop corporate waqf turns into a national agenda for empowering

the socio-economic condition of Muslims in the country. Prime Minister in his speech during

Bajet 2013 had outlined the focus on establishing corporate waqf at the national level under the

supervision of The Department Wakaf, Zakat and Hajj (JAWHAR) (MOF, 2012). JAWHAR has

been responsible to set up a blueprint for corporate waqf development.  Recently, during the

launching of Bumiputera Economic Empowerment Program, Prime Minister was again reiterated

the main role of corporate waqf entity towards enhancing the value of idle lands belonging to

Bumiputera Muslims. Under Third Empowerment Focus: Strengthening Bumiputra Non-

Financial Assets, Malaysian Wakaf Foundation will be granted wakaf corporate status for the

main objective of developing a large number of underutilized waqf properties nationwide (Berita

Harian, 2013). The corporate culture of accountability, prudence and transparency applied in

corporate waqf concept is expected to bring new dimension into current waqf practice.

3

2. Problem statement

Although the practices of corporate waqf by several institutions have awakened during the late

1980s and the dawn of 1990s e.g. JCorp and Bank Bangladesh, it has not been recognized well as

an independent and standalone category of waqf practices. Hajah Mustafa Mohd Hanefah et al

(2011) have suggested waqf corporate as a new independent waqf category, contradicting to the

prevailing view which considers corporate waqf as a type of cash waqf. This is due to the fact

that the concept of waqf corporate is yet to be conceptualized and defined academically and

independently. Therefore, this paper is an effort dedicated to shed some light on the subject of

corporate waqf and further bring up the conceptualization of the subject to the next level.

3. Objectives of the Paper

This study aims to:

1. Identify the models of corporate waqf, and

2. Highlight the Shariah considerations on this new form of waqf

This study is theoretical in nature. Thus, it is deeply based on the rigorous and thorough analysis

of the previous literatures and data.

4. Literature Review

The emergence of movable waqf assets, particularly in the form of shares of the company and

cash money implemented in a number of Muslim countries has also affecting waqf practice in

Malaysia (Magda Ismail Abdel Mohsin, 2009). In 2006, Johor Corporation (JCorp) pioneered the

participation of corporate entity in the administration waqf affairs by pledging the shares of its

own company with the total amount of RM200 mil as waqf (Borham, 2011; Hajah Mustafa

4

Mohd. Hanefah et al., 2009). This corporate waqf concept WANCORP; a subsidiary of JCorp is

appointed as the trustee responsible to manage waqf fund and channel the proceeds to the

beneficiaries.

The establishment of Corporate Waqf in 2006 by Johor Corporation (JCorp) has transformed

waqf practice in Malaysia. For the first-time waqf assets in the form of shares of company was

issued and managed by corporate body. According to its founder; Tan Sri Muhammad Ali

Hashim, the idea of creating corporate waqf derives from the notion of jihad business pioneered

by himself with the main agenda is to improve socio-economy wellbeing of Malay society in the

country (Muhammad Ali Hashim, 2012). Hajah Mustafa et.al (2009) and Abdul Shakur (2011)

explains in detail the structure of corporate waqf which started with the pledged of share's

amount RM200million as waqf to WANCORP; a subsidiary of JCorp as a nazir (trustee).

WANCORP manages and distributes waqf proceeds to the beneficiaries as stated in waqf deed.

Perhaps, Koc Holdings in turkey is the first corporate bodies involved in the establishment and

administration of waqf properties as early as 1967 (Cizakca, 2011b). Koc Holdings endowed 10,

000 shares of the company and entrusted to Koc Foundation as a trustee (nazir). Most of waqf

fund managed by Koc Foundation channels towards the establishment education institutions, for

example, Koc University. It is clear from the above explanation that the distinction of waqf

management between Koc Holdings and JCorp lies in the trusteeship of waqf assets. While

WANCORP a business entity responsible to manage waqf assets, Koc Holdings established their

Koc Foundation for administrating and managing waqf properties.

The above discussion shows that corporate entities in a number of Muslim countries such as

Malaysia, Turkey and Bangladesh have played a major role in the development and management

of waqf properties. It is worth to note that these institutions focus on developing movable waqf

5

assets, in particular, shares and cash. Given the current state of underprivileged of Muslims in

most Muslims countries, the participation of more corporate bodies in waqf activities could

enhance and provide better living standard for them.

5. Conceptualization of Corporate Waqf

This section constitutes the finding chapter of this study. It is a proposal to reconceptualize the

concept of corporate waqf based on their practices from main aspects: (i) models and (ii) Shariah

considerations.

5.1 Corporate Waqf Models

Tan Sri Ali Hashim (2012) outlines six models of corporate waqf that could be structured

including: (i) business entity or corporations, (ii) banking and financial institutions, (iii)

universities, (iv) foundations, (v) cooperatives, and (vi) hospitals or clinics. Currently in

Malaysia, corporate waqf structured on Business Corporation and banking and financial

institution have been applied by Johor Corporation and Bank Muamalat Malaysia Berhad

(Asharaf & Abdullaah, 2012, 2013; Hajah Mustafa et.al, 2011). The conceptual corporate model

based on university on the hand, is expected to be adopted by public universities for the purpose

of income generating purposes (Abdullaah & Asharaf, 2008). The details of these three models

are shown below:

5.1.1 Business Corporation Model

In 2006, JCorp launched the idea of “Corporate Waqaf” which involved the transfer of 12.35

million unit shares owned by JCorp Kulim (M) Bhd, 18.60 million unit shares in KPJ Healthcare

Bhd and 4.32 million unit shares in Johor Land Bhd to Kumpulan Waqaf An-Nur Bhd as trustee

(JCorp, 2007).This concept is a key institutional strategy towards making a success of its

6

corporate mission of “Business Jihad”. As a proof, via its corporate waqaf agenda as reported in

2007, JCorp pledges to dedicate 25% of the annual dividend payout from the shares transferred

into waqaf. (JCorp, 2007). Thus, the dividend is useful to organize various activities for Muslims

and non-Muslims and arranged for charitable and religious activities that benefit and fulfill the

needs of the society as a whole.

Figure 1: The Structure of Business Corporation Model (Asharaf & Abdullaah, 2012)

5.1.2 Banking and Financial Institution Model

Figure 2: The Structure of Business Corporation Model (Asharaf & Abdullaah, 2013)

7

Individuals

Institutions

Jawatankuasa

Pengurusan

Bersama

 (JPB)

Bank Muamalat

Malaysia Berhad

(BMMB)

Perbadanan Wakaf

Selangor (PWS)

Education

Health

Investment

Return on

Investment

Muamalat Invest

Sdn Bhd.

(MISB)

25% for PWS’s activities

75% for activities determined by JPB

Fund Accumulation Management Distribution

Investment Manager

The waqf fund is obtained through the Bank Muamalat banking services from the individuals and

institutions. The minimum contribution is RM10 by individuals and RM100 by institutions and

there is no maximum amount for contribution by both. The waqf fund aims to accumulate a sum

of RM50 million in three years’ time and Bank Muamalat itself has endowed RM1 million into

the fund and its staff has contributed RM74,040 at the launching ceremony of Wakaf Muamalat-

Selangor (Bank Muamalat, 2012). The fund will be managed and channelled by JPB to three

main sections, namely; education, such as infrastructure construction, equipment and etc;

healthcare, such as dialysis machine and equipment, research and treatment; investment by

Muamalat Invest Sdn. Bhd.

Muamalat Invest Sdn. Bhd. - a fund management company - will invest the allocated fund

professionally in Shariah compaliant instruments to generate return. 25% of the return will then

be distributed to the PWS and 75% of them will be channelled back to JPS for redistribution in

areas deemed appropriate by them. The two main sectors aimed as beneficiaries of Wakaf

Selangor Muamalat are healthcare and education for the needy people, both Muslim and non-

Muslim. These two sectors have been the major area of waqf distribution in the history of Islamic

8

countries. Murat Cizakca (2011a) believes that waqf distribution to the public will eventually

help to mitigate the cost of living and government spending.

5.1.3 Universities Model

Figure 3: The Structure of Corporate Waqf University Model (Abdullaah & Asharaf, 2013)

The construction of the building (e.g. hostels or excellence centre) should be based on the

contract of al-istisna’  (manufacturing  sale). In this particular framework, the  nazir (acting

as agent) deals with  the contractor to build the building as prescribed in the wakalah  and

waqf  contract.  No third party financing is needed if the waqf fund is sufficient. In the case

of non-sufficiency of the fund, a more complex structure is needed and the discussion is not

within the scope of the study.

The building e.g. hostels, could be leased to the university or students or any users at a

reasonable rate. Exemption or rebate on the rentals could be given to any qualified and

deserving parties (e.g. poor and needy students). The rentals acquired could be used for two

main purposes. The two main purposes are:

9

   The maintenance of the (waqf) building. This involves the cost of managing

(manager’s   salaries,   security,  etc.),  upgrading,  renovating,  fixing,  repairing,

cleaning of the assets or et cetera.

   The charity purposes. This is based on the contributors’ intention whether to make a

general or specific endowment. It is better to make a general endowment so that the

nazir could channel the fund to any types of charity purposes. The description of the

beneficiaries could be done on the basis of their attributes e.g. poor and needy

students.

The portion of each category could be stated in the contract. However, it is more flexible to

leave it to the due diligence of the nazir.

5.2 Shariah Consideration of Corporate Waqf

There are several considerations in examining the corporate waqf from the Shariah viewpoint.

The considerations are as follows:

 Shakhsiyyah I’tibariyyah: Ahliyyah (Legal Capacity) and Wilayah (Legal Authority)

 Waqf of al-Waqif on Himself

 Al-Waqif Stipulates the Waqf’s Proceeds (al-Ghallah) for Himself

 Hybrid Waqf (Waqf Mushtarak): Combination of Waqf Khayri and Waqf Ahli/Dhurri

 Istibdal

5.2.1 Shakhsiyyah I’tibariyyah: Ahliyyah (Legal Capacity) and Wilayah (Legal Authority)

In waqf, the donour usually is a natural individual (shakhsiyyah haqiqiyyah or tabi
c
iyyah).

However, in the practice of corporate waqf, the donour is usually an institution. Thus, the

concept of legal individual or entity (shakhsiyyah i
c
tibariyyah/ qanuniyyah/ ma

c
nawiyyah) may

10

arise. However, since most of the contemporary Islamic jurists have agreed to recognize this

concept based on analogy to bayt al-mal, masjid and slavery institution, the issue may be deemed

as resolved. However, the two most important requirements that must be enjoyed by the

representative (mumaththil) of this shakhsiyyah i
c
tibariyyah are ahliyyah (legal capacity) and

wilayah (legal authority). The second requirement means that the donour must be the owner of

the subject matter or an agent (wakil) appointed by the owner who performs the contract based

on wakalah (agency) contract. If the donour has neither wilayah nor wakalah on the subject

matter, his transaction on the subject matter is known in Islamic jurisprudence as fadalah.

Hanafiyyah, Malikiyyah and an opinion of Imam Ahmad validate the contract of fadalah but it is

suspended and subject to the approval of the owner. On the other hand, Shafi
c
iyyah and an

opinion of Imam Malik dan Imam Ahmad state that the contract is invalid (WASI, 1983). This

issue may be more significant if the company - that plans to create its own waqf corporate

scheme - is owned by the government and not by the individuals.

5.2.2 Waqf of al-Waqif on Himself

Generally, the practice of waqf in meant for charity and qurbah. Accordingly, the majority of

Islamic jurists state that the ownership of al-waqf should not return back to the waqif himself as

it denies the very purpose of waqf. However, based on the authors’ analysis, some of the waqf

corporate practices nominate the waqif himself as the legal owner of the waqf: How does Islamic

jurisprudence judge this issue? The answer is as follows.

The mainstream stance of the Islamic jurists on this matter view this matter as invalid as the

waqif could not re-own himself what he already owns. This is the stance of al-Malikiyyah, al-

Shafi
c
iyyah in their strongest view (al-asahh), the authorized view of al-Hanabilah (al-madhhab)

and Muhammad Ibn al-Hasan of al-Hanafiyyah. On the other hand, this practice has been

11

approved by Abu Yusuf of al-Hanafiyyah, and this is their (al-Hanafiyyah) formal stance, an

opinion of al-Shafi
c
iyyah and a view of al-Imam Ahmad (WASI, 1983).

The authors favor the second opinion with regard to the practice of corporate waqf as the

institutions usually do not really mean to reown the waqf asset. Such practice is carried out to

give the corporate institutions full flexibility and right in managing, distributing and channeling

the waqf proceeds or even utilizing it. The institutions could use the proceeds of corporate waqf

for their CSRs programmes and in certain situations reuse the proceeds to sustain their operation

and business. This flexibility would provide them greater motivation to involve in the corporate

waqf practices and provide more rooms for Shariah compliance. However this opinion may

legally contradict to existing legal framework.

5.2.3 Al-Waqif Stipulates the Waqf’s Proceeds (al-Ghallah) for Himself

Another issue which may seem to be similar with the previous one is the situation where the

waqif stipulates himself as the sole beneficiary or the major beneficiary or amongst the

beneficiaries of the waqf’s proceeds. Hanabilah, Hanafiyyah and an opinion of Shafi
c
iyyah view

such practice as permissible in order to encourage the people to make endowments and based on

several Shariah evidences. On the other hand, Shafi
c
iyyah and Muhammad Ibn al-Hasan of

Hanafiyyah view such practice as generally impermissible with certain exceptions (WASI,

1983).

5.2.4 Hybrid Waqf (Waqf Mushtarak): Combination of Waqf Khayri and Waqf Ahli/Dhurri

In terms of the beneficiaries, waqf could be either waqf khayri (charitable endowment) or waqf

ahli/dhurri (endowment for offspring). Based on the waqf corporate practices, it has been

observed that some institutions stipulate themselves or their subsidiaries as the primary

12

beneficiaries of the waqf proceeds. As discussed above, there are some Islamic jurists and

opinions that approve such practice. From a fiqh perspective, the combination between waqf

khayri and waqf dhurri is known as waqf mushtarak. From a managerial perspective, waqf

mushtarak could provide advantages for the institutions that involve in the corporate waqf. The

institution may design its corporate waqf scheme to be in tandem with its CSR programmes.

Thus, the practice of waqf corporate and CSR programme could be constructed jointly as a pair.

5.2.5 Istibdal

The issue of istibdal is highly imperative for the continuity and sustainability of waqf corporate.

Although the practice of istibdal has been approved by some Islamic jurists with certain

conditions, the issue may be reviewed in details to ensure the Shariah compliance of the istibdal

practice. The corporate waqf model as pioneered and practiced by WANCorp has undergone the

practice of Istibdal i.e. replacement of waqf asset with its similars. The practice has taken place

on 29
th

 June 2009 where the waqf shares of Johor Land Berhad has been replaced with shares of

Al-‘Aqar KPK REIT since Johor Land Berhad has been delisted form Bursa Malaysia.

The istibdal practice was based on the (market) value of the shares and not the quantity (units) of

the shares. The 4.32 million units of waqf shares of Johor Land Berhad which have current

market value of RM 13 million has been replaced with 12.62 million share units of Al-‘Aqar KPJ

REIT which have the same market value of RM 13 million (Borham, 2011). This practice has

provided a precedent for the practice of istibdal where necessary in the future.
4
 This istibdal has

been made known and acknowledged by the then state’s Mufti.

4
 Based on interview with Tan Sri Ali Hashim.

13

6. Conclusion: The Future of Islamic Philanthropy

The advantages of corporate waqf could be observed from several aspects. With the huge size of

assets and funds, professional management team, public confidence towards their practices and

government’s recognition, the corporate waqf could be viewed as the most promising star in the

area of waqf development. However, such potentials may only be cultivated and enriched

optimally with the support of the authorities such as MAINs, JAWHAR and Malaysian fatwa

bodies. The synergy between the institutions could bring up further the waqf corporate practice

to rejuvenate and restitute the waqf system of the ummah.

7. References

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Analysis of Structure. The Journal of Muamalat and Islamic Finance Research (JMIFR)

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Asharaf Mohd. Ramli, & Abdullaah Jalil. (2013). Banking Model of Corporate Waqf: An

Analysis of Wakaf Selangor Muamalat. Paper presented at the International Accounting

and Business Conference (IABC) 2013, Persada Johor, Johor Bahru.

Abdullaah Jalil, Asharaf Mohd. Ramli, & Syahidawati Shahwan (2011). The four introductory

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al-Zuhayli W. (1997) al-Fiqh al-Islamiyy wa adillatuh, Dimashq: Dar al-Fikr.

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International Conference on Waqf Laws & Management. Gombak: International Islamic

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