 *Corresponding author.

Email: susanto.sulistyo@unsoed.ac.id

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

  Food Research 4 (4) : 976 - 981 (August 2020)
  Journal homepage: http://www.myfoodresearch.com

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Regression analysis for determination of antioxidant activity of coconut sap

under various heating temperature and concentration of lysine addition

1,*Sulistyo, S.B. and 2Haryanti, P.

1Agricultural Engineering Study Program, Faculty of Agriculture, Jenderal Soedirman University,

Purwokerto, Indonesia
2Food Technology Study Program, Faculty of Agriculture, Jenderal Soedirman University, Purwokerto,

Indonesia

Article history:

Received: 11 December 2019

Received in revised form: 28

January 2020

Accepted: 31 January 2020

Available Online: 20

February 2020

Keywords:

Browning,

Maillard reaction,

Amino acid,

Total phenolic content,

Scavenging activity

DOI:
https://doi.org/10.26656/fr.2017.4(4).410

Abstract

This research aimed to determine the antioxidant activity of coconut sap added by

different concentration of lysine during the heating process by means of regression

analysis. This regression can be utilized to predict the antioxidant activity of coconut sap.

A number of antioxidant parameters, i.e. total phenolic content, browning intensity, DPPH

scavenging activity, and chelating activity, were measured using standard methods. The

results showed that the changes in the total phenolic content of coconut sap against

temperature during heating process followed a logarithmic regression function. The

correlation between total phenolic content and heating temperature was quite strong until

the temperature reached 100oC. Moreover, the changes in both browning intensity and

DPPH scavenging activity of coconut sap against heating temperature followed an

exponential regression. A quadratic regression function can represent the relationship

between the chelating activity of coconut sap and heating temperature since the correlation

of those parameters was relatively strong in the temperature range of 28-100oC. This study

showed that the changes in total phenolic content, browning intensity, DPPH scavenging

activity, and chelating activity of coconut sap during heating can be determined using

regression analysis.

1. Introduction

Coconut sap is sugary exudates, sweet, oyster-white

color and translucent, with nearly neutral pH that is

obtained from the young inflorescence of a coconut tree

(Cocos nucifera L.) (Borse et al., 2007). Coconut sap can

be processed to beverage or as a raw material of coconut

sugar. Because of its nutritious, coconut sap will suffer

spontaneous fermentation and become alcoholic and

acidic due to microbial activity (Hariharan et al., 2014).

Granulated coconut sugar is produced from coconut sap

through a lengthy heating process. The typical attribute

of coconut sugar quality is the brown color that occurs

during the heating process of the coconut sap. The brown

color occurred during the heating of the sap is caused by

Maillard reaction. This reaction is important in the

production of sugar i.e. its impact to the flavor, color,

and aroma (Asikin et al., 2014).

Maillard reaction intensity is commonly influenced

by the composition of reactants, i.e. reducing sugar and

amino acids contained in sap (Nagai et al., 2018), as well

as the temperature of the heating process (Carciochi et

al., 2016). According to Ho et al. (2008), reactant such

as free amino acids are important as source of amino

groups, free ammonia or nitrogen atoms through both

deamination and retro-aldol reactions, while

monosaccharide such as glucose and fructose play a role

in the initial Maillard reaction by forming an abundant

pool of high reactive C2, C2 and C4 dicarbonyl

compounds.

The addition of lysine provided more basic amino

groups, so the Maillard reaction occurred at the alkaline

pH created the products via the 2.3-enolization track via

1-deoxy-2,3-dicarbonyl. This route will produce

reductone compound that has antioxidant activity.

Therefore, it is important to know the change of

chemical and antioxidant properties of coconut sap

induced with lysine which generated Maillard reaction

products and melanoidin on the granulated coconut

sugar. The Maillard reaction products and melanoidin

were contributed to the antioxidant activity of granulated

coconut sugar.

Wijewickreme et al. (1999) reported that the amino

https://orcid.org/0000-0002-9772-9687

https://orcid.org/0000-0001-5440-3452

977 Sulistyo and Haryanti / Food Research 4 (4) (2020) 976 - 981

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

acid and reducing sugar in Maillard reaction were

contributed to food color, flavor and antioxidant. In vitro

studies, showed that MRPs may have antioxidant activity

as they can role as metal chelators, radical scavengers

(Kim, 2013). Yan et al. (2018) reported that MRPs

derived from chitooligosaccharide and glycine model

system exhibited strong antioxidant activity. The

addition of this MRPs to fruit juices also increased the

antioxidant capacity of these beverages. Karseno et al.

(2018) stated that there was a significant correlation

between the browning intensity and DPPH radical

scavenging activity with a correlation coefficient (r) of

0.93.

The objectives of this research were to analyze the

antioxidant activity of coconut sap added with various

concentration of lysine during the heating process by

means of regression analysis.

2. Materials and methods

2.1 Materials

The coconut sap was tapped from spathes of tall

variety of coconut trees (Cocos nucifera L.) cultivated in

Sikapat Village, Sumbang District, Banyumas Regency,

Central Java, Indonesia with the altitude of 500-1000 m

above sea level. The tapping process was conducted

during the daytime for 9 hours (0600 -1500) in fine

weather with a temperature of 24-27°C. The relative

humidity ranged about 91-92%.

Several chemicals, i.e. potassium hydrogen tartrate,

phenol, sodium sulfite, sodium hydroxide, hydrochloric

acid, D-glucose, ninhydrin, dipotassium hydrogen

phosphate, potassium dihydrogen phosphate, stannous

chloride, L-glutamic acid, ethanol, Folin Ciocalteu,

sodium carbonate, ammonium thiocyanate, ferrous

chloride and hydrochloric acid were purchased from

Merck (Darmstadt, Germany). Ferrozine was procured

from Fluka Chemical. Co. (Buchs, Switzerland) while

3,5-dinitrosalicylic acid and 2,2-diphenyl-1-

picrylhydrazyl were obtained from Sigma Chemical Co.

(St. Louis, MO, USA).

2.2 Collection of coconut sap

The coconut sap was obtained from the tapped

inflorescence of 15 coconut trees. The sap was collected

into plastic containers which have been washed using hot

water to minimize microbial contamination. The

preservatives added were 1.7 g/L lime with the addition

of 0.56 g/L of mangosteen peel powder. The procedure

of the tapping process was as follows. The tip of the

coconut inflorescence was cut by a sterilized stainless

steel knife. A plastic container with the preservatives

substance inside was placed covered up the cut

inflorescence to collect the coconut sap. The coconut sap

collected was measured the pH value and total soluble

solids by a portable refractometer (Atago, Japan)

immediately. The sap samples which their chemical

properties meet the requirement for granulated coconut

sugar production were then processed.

2.3 Heating of coconut sap

A 10 L of coconut sap was filtered with a filter cloth,

then was divided into four parts. The first part was sap

sample without addition of amino acid, the second, third

and fourth part was added with 0.25, 0.5 and 0.75 mM

lysine, respectively. Each sap sample was poured into an

aluminum pan and was subsequently heated by a gas

stove. During the heating process, the sap sample was

continuously agitated until the temperature of the sap

reached 118°C (for about 50 mins). A 50 g of sap sample

was collected at heating temperature of 40, 60, 80, 100

and 118⁰C for analyzing the antioxidant properties.

2.4 Chemical analysis of coconut sap

After the heating process of coconut sap, the next

step was chemical analysis. Four antioxidant properties,

i.e. total phenolic content (TPC), browning intensity,

DPPH radical scavenging activity and chelating activity,

were subsequently analyzed.

2.4.1 Total phenolic

The estimation of the total phenolic content of the

coconut sap was performed according to the Folin-

Ciocalteu method with slight modifications (Payet et al.,

2005). A total of 30 µL of the sample were added with

150 µL of 10% Folin-Ciocalteu reagent in a test tube.

After incubated for 8 mins, an amount of 120 µL of 7.5%

Na2CO3 dissolved in distilled water must be added. The

sample was then incubated for 1 hr at 30°C, and the

absorbance at 765 nm was measured. For the blank

measurement, the sample was replaced by an appropriate

solvent which was subtracted from the absorbance at 765

nm. The measurement result was then obtained by

reporting the absorbance in the standard curve of gallic

acid used as the standard phenolic compound. The

results were expressed in milligrams of gallic acid

equivalent per 100 gram of sample (mgGAE/100 g of

sample).

2.4.2 Browning intensity

The browning color of coconut sap samples during

the heating process was measured according to the

method of Ajandouz et al. (2001) with slight

modification. The sap samples were adjusted with

distilled water (1:25 w/v), then centrifuged at 1006 x g

for 15 mins. The absorbance of browning was measured

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using a Genesys 10S UV-Vis spectrophotometer

(Thermo Scientific; Carlsbad, CA, USA) at 420 nm, as

an index of the brown polymers formed in more

advanced stages.

2.4.3 Radical scavenging activity

DPPH radical scavenging activity of coconut sap

was measured using the method of Payet et al. (2005). A

volume of 280 µL of 0.1 mM DPPH• methanolic

solution was pipetted into each tube test followed by 20

µL of sample, or solvent for the blank. The mixture was

subsequently incubated at room temperature for 30

minutes, and the absorbance at 515 nm was then

measured with a spectrophotometer. The antioxidant

activity can be evaluated as a percentage of the radical

scavenging activity (RSA) using the following equation:

RSA (%) = (Ao-As)/Ao x 100

Where Ao is the absorbance of the blank and As is the

absorbance of the sample at 515 nm after 30 mins.

2.4.4 Chelating activity

The ability of sap samples to chelate the metal ions

Fe2+ was investigated according to Kim (2013). One

gram of sap samples with 5-fold dilution was prepared,

then filtered with filter paper to obtain sap solution. One

hundred microliters of coconut sap solution were added

with 600 μL of distilled water and 100 μL of 0.2 mM

FeCl2• 4H2O. The mixture was allowed to rest at room

temperature for 30 s. The reaction mixture, which

contained 100 μL of distilled water instead of sample,

was served as the control. The reaction mixture was then

added with 200 μL of 1 mM ferrozine and its changes in

color were monitored at 562 nm with a Genesys 10S UV

-Vis spectrophotometer (Thermo Scientific; Carlsbad,

CA, USA) after 10 mins of resting time at room

temperature. The chelating activities were calculated

using the following equation:

Chelation activity (%)=  (Ao-As)/Ao  x 100

Where Ao is the absorbance of the control and As is the

absorbance of the sample after 10 mins incubation.

3. Results and discussion

3.1 Regression analysis of total phenolic content (TPC)

As seen in Figure 1, the mean total phenolic content

for all concentration of lysine addition follows a

logarithmic regression. According to our experiment,

mean total phenolic content of coconut sap during

heating tended to decrease and had a strong relationship

with heating temperature (T) from room temperature

(28oC) until 100oC with coefficient of determination (R2)

value of 0.9764 and the mathematical expression

between these parameters was TPC = -0.104×ln(T) +

0.7986. However, when the coconut sap was

continuously heated until the temperature of 118oC, the

value of mean total phenolic content rose sharply. This

increase might be caused by the breakdown of cellular

constituents which release bound phenolic compounds

from the ester bonds due to the thermal process (Ng et

al., 2020). The relationships between TPC and heating

temperature for different concentration of lysine addition

also followed logarithmic regression and tended to

decrease, indicated by the negative coefficient of ln(T),

for a certain range of heating time, as seen in Table 1.

The experiment results revealed that the addition of 0.75

mM lysine contributed to the highest increase of final

TPC to the initial TPC. The addition of 0.75 mM lysine

escalated the TPC up to 167%. On the other hand, based

on the multiple linear regression results the combination

of lysine concentration addition and the heating

temperature had less significant effect on the changes of

TPC during heating. This can be seen from the small

adjusted R2, i.e. 0.177.

3.2 Regression analysis of browning intensity

The relationship between the average of browning

intensity (BI) of sap during heating with various

concentration of lysine addition and the heating

temperature was relatively significant (Figure 2). The

changes in browning intensity during heating followed

an exponential regression function. According to our

experiment, the changes of browning intensity can be

expressed as BI = 0.013×e0.0372×T with R² = 0.7676.

Moreover, the changes of BI during heating in each

concentration of lysine addition had the same pattern, i.e.

exponential regression, as seen in Figure 3. In the

heating process of coconut sap from room temperature to

80oC the browning intensity slightly increased, however,

it escalated significantly when the heating temperature

reached 100oC and keep increased considerably until

118oC. Based on the experiments, the addition of 0.5

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(1)

(2)

Figure 1. The relationship between heating temperature and

TPC with various concentration of lysine addition.

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mM lysine presented the highest final browning

intensity, i.e. around 42 times compared to the initial

browning intensity, which was indicated by the

absorbance of 420 nm. The combination of lysine

addition and heating temperature resulted in a fair

correlation to the TPC with adjusted R2 of 0.56.

3.3 Regression analysis of DPPH scavenging activity

Figure 4 shows the relationship between mean DPPH

scavenging activity and heating temperature of coconut

sap with various lysine concentration added to the sap.

The changes of DPPH scavenging activity followed an

exponential regression with the mathematical expression

of DPPH = 0.5884×e0.0296(T) and R² of 0.5619. As the

same as browning intensity, DPPH scavenging activity

of coconut sap slightly increased during heating from

room temperature until the temperature of 100oC and

subsequently escalated greatly at heating temperature of

118oC. For each concentration of lysine addition, the

changes of DPPH scavenging activity also followed the

exponential regression function (Table 2). The addition

of lysine to coconut sap gave a significant difference of

final and initial DPPH (ΔDPPH). The higher the lysine

concentration added, the smaller the DPPH difference.

As seen in Table 3, the treatment of K1 (no lysine

addition) provided the highest DPPH difference, i.e. 35

times of initial DPPH, which was calculated using the

following formula:

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Concentration of lysine addition (mM) Regression equation R2 Range of heating temperature (oC)

0 TPC = -0.091×ln(T) + 0.7501 0.5982 28-100

0.25 TPC = -0.068×ln(T) + 0.6717 0.1469 28-100

0.5 TPC = -0.147×ln(T) + 0.9563 0.7746 28-100

0.75 TPC = -0.245×ln(T) + 1.409 0.5585 40-100

Table 1. Regression equation of the relationship between TPC and heating temperature with various concentration of lysine

addition

Figure 2. The relationship between heating temperature and

browning intensity with various concentration of lysine

addition.

Figure 3. The relationship between heating temperature and browning intensity with addition of lysine: (a) 0 mM (no addition),

(b) 0.25 mM, (c) 0.5 mM, and (d) 0.75 mM.

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Furthermore, the results of multiple linear regression

show that the combination of lysine concentration added

to sap and heating temperature revealed less significant

correlation to DPPH scavenging activity. The multiple R

(coefficient of correlation) was 0.7335 while the adjusted

R2 was 0.494.

3.4 Regression analysis of chelating activity

The changes of mean chelating activity (CA) of

coconut sap during heating process followed a quadratic

regression function with R2 value of 0.94 and in the

range of 28-100oC heating temperature. The regression

formula of this correlation was CA = -0.0019×T2 +

0.2069×T + 2.9159, as seen in Figure 5. The coefficient

value of T2 is negative which indicates that the chelating

activity increased at the beginning step of heating until

reached a maximum value and then decreased until the

end of the heating process. The effect of concentration of

lysine addition to the chelating activity of coconut sap

during heating also produced changes of chelating

activity which followed a quadratic regression curve

(Table 4).

4. Conclusion

The changes in the total phenolic content of coconut

sap against temperature during heating process followed

a logarithmic regression function. The correlation

between total phenolic content and heating temperature

was quite strong until the temperature reached 100oC.

Moreover, the changes in both browning intensity and

DPPH scavenging activity of coconut sap against heating

temperature followed an exponential regression. A

quadratic regression function can represent the

relationship between the chelating activity of coconut

sap and heating temperature since the correlation of

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Figure 4. The relationship between heating temperature and

DPPH scavenging activity with various concentration of lysine

addition.

Concentration of lysine addition (mM) Regression equation R2 Range of heating temperature (oC)

0 DPPH = 0.4594×e0.0321(T) 0. 5996 28-118
0.25 DPPH = 0.5977×e0.0307(T) 0. 6601 28-118
0.5 DPPH = 0.4687×e0.0307(T) 0. 5224 28-118

0.75 DPPH = 0.7662×e0.0261(T) 0. 4433 28-118

Table 2. Regression equation of the relationship between DPPH and heating temperature with various concentration of lysine

addition

Concentration of lysine addition (mM) ΔDPPH

0 3510%

0.25 1933%

0.5 1747%

0.75 1127%

Table 3. ΔDPPH of coconut sap with different lysine

concentration

Concentration of lysine addition (mM) Regression equation R2 Range of heating temperature (oC)

0 CA = -0.0034×T2 + 0.4118×T - 4.9412 0.9976 40-100
0.25 CA = 0.0017×T2 - 0.2188×T + 16.14 0.8235 28-100
0.5 CA = -0.0019×T2 + 0.2414×T - 1.1148 0.8431 28-118

0.75 CA = -0.0044×T2 + 0.4499×T - 1.5287 0.8747 28-100

Table 2. Regression equation of the relationship between DPPH and heating temperature with various concentration of lysine

addition

Figure 5. The relationship between heating temperature and

chelating activity with various concentration of lysine

addition.

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those parameters was relatively strong in the temperature

range of 28-100oC.

Conflict of Interest

The authors declare no conflict of interest.

Acknowledgments

This work was funded by the Ministry of Research,

Technology and Higher Education through Fundamental

Research scheme in 2019 (Contract No. P/1780/

UN23/14/PN/2019) and was supported by Research and

Community Service Institution, Jenderal Soedirman

University, Indonesia.

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Lapan Matan Aqidah ASWJ (Thamaniyat Mutun fi al-‘Aqidah wa al-Tawhid) oleh MABDA (
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al-Qur’an
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Matn (Manzumah) al-Jazariyyah (atau Matn Tayyibah al-Nashr) oleh al-Imam al-Jazari. Mengandungi 1000 bayt berkenaan Qiraat yang sepuluh.
al-Sunnah/al-Hadith
Riwayah
Matn al-Arba’in al-Nawawiyyah oleh al-Imam al-Nawawi (676H)

Matn Jawami’ al-Kalim oleh
Dirayah
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Alfiyyah al-‘Iraqi fi ‘Ulum al-Hadith oleh al-Imam al-Hafiz Zayn al-Din ‘Abd al-Rahim Bin al-Husayn al-‘Iraqi (
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Alfiyyah al-Suyuti
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Matn Jam’ al-Jawami’ oleh al-Subki
al-Fiqh
Matn Safinat al-Solah

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Matn Abi Shuja’ / Matan al-Ghayah wa al-Taqrib oleh al-Imam Abu SHuja’

Matn al-Yaqut al-Nafis oleh al-Imam al-‘Allamah al-Sharif Ahmad Bin Umar al-Shatiri (1312H-1360H)

Matn al-Muqaddimah al-Hadramiyyah

Matn al-Zubad fi ‘Ilm al-Fiqh ‘ala Madhhab al-Imam al-Shafi’i (Zubad Ibn Ruslan) oleh al-Shaykh al-Imam Ahmad Ibn Ruslan al-Shafi’i (
feqhup
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waqfeya
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waqfeya
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shamela
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al-Tasawwuf
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Kimiya’ al-Sa’adah oleh al-Imam al-Ghazali (505H)

al-Munqidh min al-Dalal oleh al-Imam al-Ghazali (505H)

Bidayat al-Hidayah oleh al-Imam al-Ghazali (505H)

Matan al-Hikam oleh al-Imam Ibn ‘Atha’illah al-Sakandari

Hidayat al-Azkiya’ ila Tariq al-Awliya’ oleh al-Imam al-Shaykh Zayn al-Din al-Malibari al-Shafi’i (873H-928H) (
PDF
– Azharionline.com)
Fara’id dan Mirath
Matn (Manzumah) al-Rahabiyyah oleh al-Imam al-Rahabi al-Shafi’i
al-Nahw and al-Sarf
Nahu
Matn ِAl-Ajurrumiyyah / Al-Ajrumiyyah oleh al-Imam Abu Abdillah, Muhammad Bin Muhammad Bin Dawud al-Sanhaji (lebih dikenali dengan Ibnu Ajurrum) (w.723H) (
PDF1
)(
PDF2 – Tahqiq Hayif al-Nabhan
)

ٍSharh al-Sayyid Ahmad Zayni Dahlan (Mukhtasar Jiddan) ala Matn Mutammimah al-Ajurrumiyyah oleh al-Imam al-Sayyid Ahmad Zaini Dahlan. Ia adalah syarah yang sangat ringkas bagi Matan ini dan ia perlu dipelajari sebelum Sharh al-Kufrawi ‘ala al-Ajurrumiyyah.

Sharh al-Kufrawi ‘ala al-Ajurrumiyyah oleh al-Imam al-Allamah Hasan al-Kufrawi.

Matn Mutammimah al-Ajurrumiyyah oleh al-Imam Abu Abdillah, Muhammad Bin Muhammad al-Ra’ini al-Maliki (lebih dikenali sebagai al-Hattab) (w.954H) (PDF)

Matn ٍShudhur al-Dhahab oleh al-Imam Jamal al-Din Muhammad Ibn Yusuf Ibn Hisham al-Ansari, yang lebih dikenali sebagai al-Nahwi (
PDF1
)(PDF2)

Nahw Mir oleh Sayyid Mir Sharif (w.816H) (
Shamela
)

Matn Alfiyyah Ibn Malik
Sorof
Matan Bina’ / Bina’ al-Af’al oleh pengarang yang tidak diketahui (
PDF
)

Matan Nazm al-Maqsud oleh al-Shaykh Ahmad Ibn Abd al-Rahim al-Tahtawi al-Shafi’i (
PDF1
) (PDF2)

Lamiyyat al-Af’al oleh al-Allamah Jamal al-Din Ibn Malik (
PDF
)

Matan Tasrif al-‘Izzi oleh al-Allamah al-Nahwi al-Adib ‘Izz al-Din Abu al-Ma’ali ‘Abd al-Wahhab Bin Ibrahim al-Zanjani (
Link
)

Sharh Tasrif al-‘Izzi oleh al-Allamah al-Faqih Imam al-‘Arabiyyah wa al-Bayan wa al-Mantiq Sa’d al-Din Mas’ud Bin Umar Bin Abdullah al-Taftazani al-Harawi al-Khurasani al-Hanafi (712H-791H) (
Link
)

Qamus Tasrif al-Af’al 8000 Fi’l oleh sekumpulan para guru (
PDF
)

Tasrif al-Af’al fi al-Lughah al-‘Arabiyyah oleh Dr. Sha’ban Salah (
PDF
)

Tasrif al-Af’al oleh ‘Abd al-Hamid ‘Antar (
PDF
)

Al-Amthilah al-Tasrifiyyah oleh KH al-Shaykh Muhammad Ma’sum Bin ‘Ali Bin Abdul Jabbar al-Maskumambani (Maskumambang, Gresik, Jawa Timur, Indonesia) (w. 24 Ramadan 1351H/ 8 Januari 1933) (
PDF
)
al-Balaghah
al-Mantiq
Matan Isaghuji (Greek: Isagoge) oleh Athir al-Din al-Mufaddalibn ‘Umar al-Abhariyy al-Samarqandi (
PDF
)

Matan Ashal al-Turuq ila Fahm al-Mantiq oleh al-Hafiz Abu ‘Ali al-Hasan Ibn Abu al-Hasan ‘Ali Ibn Hassun

al-Maqulat al-‘Ashar
al-Asha’r wa al-Qasa’id
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1

WAQF MODELS IN ISKANDAR MALAYSIA: AN

ANALYSIS

Prof. Dr. Hajah Mustafa Mohd. Hanefah

Abdullaah Jalil

Asharaf Mohd Ramli

Hisham Sabri

Norhaziah Nawai

Syahidawati Shahwan

Universiti Sains Islam Malaysia (USIM)

Corresponding author: abdullaah@usim.edu.my

Abstract

The Malaysian government’s initiation to establish Iskandar Malaysia (IM), which is

located within the southern-most part of Johor, as the new southern development corridor

has been identified as one of the catalyst developments to spur the growth of the

Malaysian economy. Iskandar Malaysia covers 221,634 hectares (2,217 sq km) of land

area which is about 3 times the size of Singapore and 2 times the size of Hong Kong. In

the other hands, the Waqf lands in the state of Johor have been identified as the biggest in

term of size and some of them are located within the IM area. Those lands which are

under the purview of Johor State Religious Council (MAIJ) have significant potentials to

participate in the development of the region. The existence of JCorps at the heart of IM

which is known for its “Corporate Waqf” gives more significance and colours to the

potential of Waqf concept to be applied in IM. Hence, this article aims to study the Waqf

models being applied by the relevant institutions such as MAIJ and JCorps in IM and

suggest other potential models that could be further applied in the region. The

methodology of this study is based on the case study method through meetings with the

relevant parties. The findings of this study could highlight the important roles of Waqf

concept in the development of IM and the variations of Waqf models that could be

applied for Waqf development and participation in the region.

Keywords: Iskandar Malaysia, Waqf, Corporate Waqf

This paper is an excerpt from a research entitled: “Amalan Dan Pembangunan Wakaf Di

Wilayah Pembangunan Iskandar (WPI) Johor” under Fundamental Research Grant Scheme

(FRGS) headed by Prof. Dr. Hajah Mustafa Mohd Hanefah.

Reference Type: Conference Proceedings
Record Number: 85
Author: Hajah Mustafa Mohd. Hanefah, Abdullaah Jalil, Asharaf Mohd. Ramli, Hisham Sabri, Norhaziah

Nawai, Syahidawati Syahwan,
Year of Conference: 2010
Title: Waqf Models in Iskandar Malaysia: An Analysis
Conference Name: The 4th Islamic Banking, Accounting and Finance Seminar
Conference Location: Gombak
Publisher: International Islamic University Malaysia

mailto:abdullaah@usim.edu.my

2

Date: March 13-14

3

1. INTRODUCTION

The Ninth Malaysia Plan (2006-2010) has identified Iskandar Malaysia (hereafter stated

as IM) as the focus area for development in the southern region of Peninsular Malaysia

and as one of the major catalyst and high-impact development under the plan. IM covers

221,634 hectares (2,217 sq km) of land area which is about 3 times the size of Singapore

and 2 times the size of Hong Kong. Iskandar Regional Development Authority (IRDA) is

the supervisory body appointed by the Federal Government to oversee and monitor the

development activities in the area. As the region consists of five local authorities,

namely; City Council of Johor Bahru, Municipal Council of Johor Bahru Tengah, Local

Authority of Pasir Gudang, District Council of Kulai, it is a duty of IRDA to facilitate

and coordinate with these authorities in designing and developing the area.

1.1 Problem Statement

The Waqf lands in the state of Johor have been identified as the biggest in term of size

and some of them are located within the IM area. Those lands which are under the

purview of Johor State Religious Council (MAIJ) have significant potentials to

participate in the development of the region. The existence of JCorps at the heart of IM

which is known for its “Corporate Waqf” gives more significance and colours to the

potential of Waqf concept to be applied in IM. Given the various institutions that involve

in waqf management and huge volume of waqf assets in IM, the study of waqf models

applied by these institutions is necessary. The participation of waqf institutions in the

development of IM should not be neglected. This study could highlight the variations of

4

Waqf models that are applied for Waqf development and participation in the region and

suggest other models that could be relevant for future waqf development. Hence, there

are several questions needed to be answered for the purpose of this study. The questions

are:

1. What are the waqf models that have been developed in IM?

2. What are the potential waqf models to be implemented in IM

1.2 Objectives of the Paper

This paper aims:

 to study and analyze waqf models that have been developed and applied in IM

 to suggest the potential waqf models to be implemented in IM

This paper focuses only on waqf models in IM. The findings shall suggest the structure of

waqf models that could be further implemented by the waqf authorities and managements in

IM as well as in other parts of the world. It could be significant for those institutions,

countries or states that have planned to apply the models in the nearest future.

1.3 Methodology

The methodology of this study is based on the case study method through meetings with

the relevant parties. Top managements from the three different government agencies,

5

namely; MAIJ, JCorp and IRDA have been interviewed to provide information on their

roles and experiences in managing and monitoring the waqf properties.

2. LITERATURES REVIEW

Nowadays, the main issues related to waqf properties or assets are the management and

development aspects. Most of the current literatures focus on the development of waqf

property rather than the establishment of new waqf property. Sources for the financing

and development of waqf property could be obtained from (al-Misri, 2005):

i. The property of al-waqif (donor)

ii. The property of al-mawquf
c
alayh (beneficiaries)

iii. The revenue of the waqf property

iv. The revenue of other waqf property

v. Baitumal for maslahah (public interest)

vi. Reserves from the revenue of the waqf property

vii. The sale of a portion of waqf property to develop the remaining portion of

waqf property

viii. The lease of the waqf property with advanced rentals

ix. Charities

x. Loan or debts (without interest)

According to Abu Zahrah (2007), developing waqf properties is necessary to make sure

the longevity these assets in providing benefits or usufruct to the beneficiaries as

6

stipulated by the founder. Cizaksa (1998) and Kahf (1998)  state that throughout Muslim

history, waqf institutions are play an important roles in providing public facilities such as

mosques, public halls, religious schools and universities. The famous al-Azhar University

is established and governed by waqf institution. In Malaysia, as stated by Mashitoh

(2006), three mosques, namely; The Kg. Hulu Mosque, Kg Laut Mosque and Sultan Abu

Bakar Mosque are considered to be among the earliest waqf creations in Malaysia.

Ahmad Zaki et.al (2006) on the hand elaborates that the majority of the traditional

religious schools in Malaysia are built on waqf lands.

Financing the development of waqf properties is another popular topic that has been

discussed by the scholars. Kahf (1998) has categorized three modes of financing that can

be applied in developing waqf assets, namely; traditional modes such hukr and istibdal,

modern schemes modes such as sukuk and self finance modes, for example cash and

share waqf.  Abdullah and Asharaf (2008) elaborate on the potential of various waqf

instruments for construction projects. According to the study, waqf instruments such as

cash and e-waqf, certificate and sukuk could be used to accumulate fund for the

construction of universities, research centres etc. Modern schemes of developing waqf

assets as suggested by Md. Nurdin Ngadimon (2006), Tahir Sabit (2005) and Kahf (1998)

is the securitization of waqf  through sukuk. Sukuk Musyarakah according to Shamsiah

(2006) and Hajah Mustafa et.al (2009) has been successfully applied by MUIS in

developing a number of waqf lands in Singapore.

The implementation of cash waqf, e-waqf and share waqf by the authorities has attracted

Muslim to contribute their money for charitable purposes. The proceeds accumulated

7

from the fund are channeled to buy new building as applied by MAIJ or any other

projects (MAIJ, 2010). Waqf Foundation of Malaysia is also actively promoting their

cash waqf instrument for the construction of waqf assets in Maaysia (Yayasan Waqaf

Malaysia, 2010). Corporate share waqf is a new waqf concept established by a corporate

entity; Johor Corporation (JCorp). As a corporate body, JCorp has founded Waqaf An-

Nur Corporation Berhad (WANCB) or formerly known as Kumpulan Waqaf An-Nur

Berhad Kumpulan Waqf An-Nur (KWAN) to monitor and manage waqf activities (Hajah

Mustafa Mohd. Hanefah et al., 2009).

It could be observed that the focus of the contemporary writings is on the development of

existing waqf property (land). The focus of this study is on waqf models in IM.

3. WAQF MODELS IN ISKANDAR MALAYSIA

It is observed that Waqf models in IM could be categorized into three categories namely:

1. Real Estate Waqf

2. Cash Waqf and

3. Corporate Waqf

Currently, there are two main institutions that take part in the Waqf development and

management within IM. They are Johor State Religious Council (MAIJ) and JCorp. Johor

State Religious Council manages the first and second models of Waqf while the third

model is under the purview of JCorp. The following sub-sections shall discuss the three

waqf models in more details.

8

3.1 Real Estate Waqf

Real estate waqf refers to the immovable waqf property. It is the main form of waqf

property as it is perpetual and indestructible. Until today, most of the real estate waqf in

IM are created through the state government’s requirements for local planning and

development. Hence, waqf irsad is the main source for waqf assets creation in this

category. Furthermore, real estate waqf in Johor generally and IM specifically could be

divided into five (5) categories based on its purpose. The purposes are:

1. Mosque

2. Islamic Chapel (Surau)

3. Islamic School (under State)

4. Graveyard/Cemetery

5. General

Table 1 describes the categories of real estate waqf in Johor Bahru and Kulai Jaya

districts where IM is located.

9

Table 1: Categories of Real Estate Waqf in IM (Units and Percentage)

Category Unit Percentage

Islamic Chapel 326 42.45%

Mosque 155 20.18%

Islamic School

(State) 177 23.05%

Graveyard 53 6.90%

General 57 7.42%

TOTAL 768 100.00%

Figure 1: Categories of Real Estates Waqf in IM (Percentage)

Based on Figure 1, real estate waqf in IM primarily fulfill the two main needs of Muslim

society there i.e. basic Islamic education and worships. This could be derived from the

42.45%

20.18%

23.05%

6.90%
7.42%

Islamic Chapel Mosque Islamic School (State) Graveyard General

10

total percentage of real estate waqf dedicated for the two sectors that amounts to 85.68%

of the total real estate waqf assets.

3.2 Cash Waqf

MAIJ commonly applies the cash waqf model through the waqf shares approach. Waqf

shares approach is perhaps the most common approach for cash waqf in Malaysia.  Waqf

shares model has been practiced and supported by seven of the nine State Islamic

Councils, YADIM, YAPEIM and Yayasan Waqf Malaysia (Magda Ismail Abdel Mohsin,

2009; MAIJ, 2010; Yayasan Waqaf Malaysia, 2010). One of the most successful

examples of Cash Waqf implementation in IM is the establishment of a six-storey

building at Batu 6½, Tampoi with the cost of RM4.99 millions. The building is currently

being used as Hemodialysis centre for the patients of acute kidney injury. Another

example is the purchase a six-storey building in Cairo, Egypt. The building is then

renovated as hostels for the students who are studying at Al-Azhar University.  It is a

second building owned by the Johor state and has been officiated by the Sultan of Johor,

Sultan Ibrahim Ibni Almarhum Sultan Iskandar on 17
th

 April 2010 (MAIJ, 2010) .

Waqf shares mechanism is a highly flexible waqf method compared to the real estate

waqf. The sources could be collected through several methods from different places and

parties and could be expended on different kind of purposes. Hence, the sources and uses

of waqf shares funds are more flexible in nature. As far as IM is concerned, waqf shares

could be used to increase the size of real estate waqf. For example, MAIJ plans to buy

four (4) two-storey commercial units with the cost of RM 1,573,566.00 at Fortune Point,

11

Taman Perindustrian Nusa Cemerlang, Nusajaya. The commercial units are intended to

be leased out to Muslims who plan to start their businesses in Nusajaya, IM (MAIJ,

2010). On January 4, 2010, Johor State Religious Council (MAIJ) has launched an

official website dedicated for waqf shares. The domain is: http://www.e-

wakafjohor.gov.my . The launch of the website could increase the awareness of the cash

waqf schemes amongst the Muslim community.

3.3 Corporate Waqf

JCorp plays a very important role in developing waqf properties in Malaysia particularly

in corporate sector. Thus, its contribution in managing waqf property is proven and

recognized by many parties. As a private institution, JCorp is one of the prominent

institutions which contribute directly towards this development. Waqf activities

anticipated by JCorp is diversified to various activities via Waqf An-Nur Corporation

Berhad (WANCB) or formerly known as Kumpulan Waqf An-Nur Berhad. WANCB

started their operation on 25 October 2000 to manage Waqf An-Nur clinics and dialysis

centers under JCorp. In 2006, JCorp was launched Waqf An-Nur Hospital in Pasir

Gudang, Johor where it is the first waqf hospital in Malaysia. This is the expansion from

the Waqf An-Nur clinics that started with Waqf An-Nur clinic in Plaza Kotaraya, Johor

Bahru on 1 November 1998. By the end of the year 2008, there was a network of 8 Waqf

An-Nur Clinics Johor, Negeri Sembilan, Selangor and Sarawak and one Waqf An-Nur

hospital in Pasir Gudang, Johor (WANCB Annual Report, 2008).The Waqf An-Nur

Clinics and hospital provide healthcare services to lower income group from all level of

community regardless of religion and race. In the year 2008, the entire network of Waqf

http://www.e-wakafjohor.gov.my/

http://www.e-wakafjohor.gov.my/

12

An-Nur Clinics and Hospital succeeded in providing 82,261 medical treatments to

patients, including 5,480 treatments to non-Muslim patients. With the implementation of

cash waqf in Waqf An-Nur, it has contributed towards the society in its own range.

Besides that, WANCB also introduced the Business Waqf Fund through the Cash

Endowment and Fisabilillah Benefit. The Business Waqf Fund aims to provide micro

capital facility and rolling capital (without interest), especially to small businesses,

specifically for start-up businesses. Business Waqf Fund offers the qualified entrepreneur

a maximum financial facility of RM3,000 with a maximum payback period up to two

years. The recipients only to pay a RM1 processing fee and it is free from usury. By the

end of 2008, Business Waqf Fund was provided an accumulated amount of RM169,100

to a total of 63 new businesses. A business center known as Semai Niaga had also been

established in co-operation with the Pasir Gudang Municipality Council to locate the

businesses that received support from the Business Waqf Fund. A total of 13 recipients

have started their businesses at Semai Niaga.

In 2008, WANCB established the Waqf Brigade, a disaster relief and charity aid team.

The Waqf Brigade will always standby to provide support and assistance domestically

and internationally as and when it is required. The elite team was chosen after a stringent

selection process based on professional backgrounds and capability as well as individual

personal deportment, and they will be trained professionally in all aspects on how to

respond to the various disasters that may occur.

13

Figure 2 below depicts the corporate structure of Waqf An-Nur Corporation Berhad.

Figure 2: The Corporate Structure of Waqf An-Nur Corporation Berhad

Board of Directors

Amal Business

Business Waqaf

Fund

Mosque

Management

Hospital & Waqaf

An-Nur Clinics

Waqaf Brigade

Mutawwif

Corporate Business

(Managed by Jcorp)

JCorp has committed itself to reform business and corporate ways to suit Islamic

demands and standards which known as a “Business Jihad”. JCorp’s Business Jihad has

involved many highly entrepreneurial ventures including healthcare services, palm oils

and food and restaurants.  It was aimed to fully integrate Islamic values into capitalist

corporate practice through a corporate culture that integrates Amanah through its highly

successful Intrapreneuring or entrepreneur-managers program. JCorp aims to transform

itself into a “waqf” corporate institution where the business is not owned by anyone but

owned by Muslims. JCorp was launched the idea of “Corporate Waqf” in 2006 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 Waqf An-Nur Corportion Berhad as trustee (JCorp Annual Report, 2007).

14

Figure 3: JCorp’s Corporate Waqf Framework

State Islamic

Religious Council

Mufti Department
KWAN (Kumpulan

Wakaf An-Nur)

JCORP

JLB

PLC

KPJ-H

Clinics

Mosques

Islamic Institutions

25%

5%

70%

RM13 mil

RM142 mil

RM45 mil

RM200 mil (NAV) transferred to WAQAF on

3
rd

 August 2006

Corporate waqf is an innovative adaptation of the Islamic waqf institution that can be

made a key organizational strategy to translate the “Business Jihad” energy into real and

sustainable business and economic success. This is a unique agenda planned by JCorp for

the Ummah through its Corporate Shares of Waqf Corporation. As a proof, via its

corporate waqf agenda as reported in 2007, JCorp pledges to dedicate 25% of the annual

dividend payout from the shares transferred into waqf. (JCorp Annual Report, 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. In 2008, another company owned by JCorp, TPM Management Sdn

15

Bhd has started its contribution towards waqf An-Nur. JCorp has endowed 61 pecent of

its shares worth RM50.33 million that brought the total amount values of shares being

endowed by JCorp up to RM258.01 million as net asset value (Waqf An-Nur Corporation

Berhad Annual Report, 2008). Below is the model of JCorp’s corporate waqf.

4. POTENTIAL WAQF MODELS FOR WAQF ASSETS DEVELOPMENT IN

ISKANDAR MALAYSIA (IM)

The future of Waqf development in Malaysia is constantly bright and inspiring with full

support by the Malaysian government. Many corporate institutions particularly the

Malaysia government-linked companies (GLC) such as Petronas, Tenaga Nasional

Berhad and Khazanah Nasional would be able to absorb waqf concepts and apply them in

its CSR (Corporate Social Responsibility) programmes, especially the corporate waqf

model. The corporate entity could set up a dedicated unit for corporate waqf management

as practiced by JCorp. Thus, the waqf is not only evident in the financial statement of the

corporations as waqf shares and dividends. Moreover, corporate waqf model requires the

corporations to involve in waqf as their significant agenda. In addition, in the third

Islamic Economics Congress on 12
th

 January 2009, the concept of corporate waqf has

been selected to be a main strategy to run the idea of Business Jihad . Besides, in order to

continuously support and motivate the society to return back what they have received to

whom they obtained, cash waqf would be implemented through various means. For

example in Singapore, a successful story is exemplified by Singaporean Muslims waqf

collection of MUIS via monthly salary deduction. Thus, a continuous support towards

16

waqf activity is gained and spiritual development also is obtained in this religious

performance.

As mentioned in the previous discussion, IM at the similar side plays an important role in

developing potential waqf activities in Johor. With large scale of waqf assets throughout

Johor Bahru, Pasir Gudang, Johor Bahru Tengah and Kulai, the IM involves directly and

indirectly to a modern and industrial-based waqf activities. Its capacity as the architect of

physical development of the said districts, a strategic development of waqf activities may

gain benefits from IM’s potential movement. Bandar Dato’ Onn for example as one of

the waqf estate owned by JCorp, provides potential as Waqf City with a proper planning

by JCorp through its subsidiary; JLand. The development will take place in a 1,514 acre

land with intentions for social responsibilities by protecting the rights of Muslims

community. Thus, in parallel to its physical development, economic development will be

also taken care by the developer to ensure the maqasid of waqf activities in Islam are

performed as required.

Another most important and potential waqf model that should be taken into serious

outlook is Islamic Real Estate Investment Trust (iREITs) model.  The activity does not

only involve a direct investment of the land per say, it also includes a development of

residential areas, commercial areas and may also taken into account Islamic-based social

activity areas, or family activity areas. All these developments are totally based on waqf

project and the return of all the projects will be then returning back to waqf trustee, i.e

MAIJ. While waqf irsad concept in IM mainly fulfills the needs of Muslims to have basic

Islamic education and places of worship, the cash waqf concept through Waqf Shares and

17

iREITs could help the Muslims to increase their real estate ownership especially the

commercial properties within IM and thus help them to remain competitive economically.

With that, a combination of three waqf models, namely real estate waqf, cash waqf and

corporate waqf in the physical, economic and spiritual development of IM will produce a

success and inspiring Muslims society as a whole. The cash waqf and corporate waqf

models could offer continuous growth and expansion of waqf assets in IM. However, the

two models are more complicated in terms of management. Figure 4 illustrates the

relationship between management complexity and potential growth and expansion of the

three waqf models available in IM.

Figure 4: Relationship between Management Complexity and Potential Growth and Expansion for the Three

Waqf Models in IM

18

5. CONCLUSION AND RECOMMENDATION

The three waqf models applied in IM are quite comprehensive. The models illustrate the

evolution of waqf concept itself. The corporate waqf model as introduced by Tan Sri Ali

Hashim and JCorp and with the supervision of MAIJ contributes to the development of a

waqf concept tremendously in the corporate entity. The involvement of corporate/private

institutions and professionals in the development and management of waqf properties

such as JCorp could revitalize the roles of waqf concept in satisfying the needs of the

Muslims nowadays and fulfilling the Shariah objectives in this modern and challenging

world. In the other hands, MAIJ applies two waqf models (real estate and cash waqf

models) that are more fundamental in nature. It is recommended that more concerted

efforts should be taken to study the features of these three models and how they could be

applied strategically in strengthening the socio-economic position of the ummah.

6. REFERENCES

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Contract: An Analysis of Structure. The Journal of Muamalat and Islamic

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Ahmad Zaki et. al. (2006). Pengurusan Harta Wakaf Dan Potensinya Ke Arah Kemajuan

Pendidikan Umat Islam Di Malaysia. Konvensyen Wakaf Kebangsaan. Kuala

Lumpur.

Al-Misri, Rafiq Yunus. 2005. Fiqh al-mu
c
amalat al-maliyyah. Damascus: Dar al-Qalam.

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Hajah Mustafa Mohd. Hanefah, Asharaf Mohd. Ramli, Abdullaah Jalil, Hisham Sabri,

Norhaziah Nawai, & Syahidawati Syahwan. (2009). Financing the Development

of Waqf Property: The Experience of Malaysia and Singapore. Paper presented at

the International Conference on Waqf Laws & Management, Gombak.

Magda Ismail Abdel Mohsin. (2009). Cash Waqf: A New Financial Product. Petaling

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http://www.e-wakafjohor.gov.my/index.php?option=news&idnews=6

Md Nurdin Ngadimon. (2006). Pengembangan Harta Wakaf Menggunakan Instrumen

Sukuk. Konvensyen Wakaf Kebangsaan. Kuala Lumpur.

Mohamad Tahir Sabit et. al. (2005). An Ideal Financial Mechanism For The

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Shamsiah Abdul Karim. (2006). Pengalaman Majlis Ugama Islam Singapura Dalam

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Yayasan Waqaf Malaysia. (2010). Wakaf Tunai Malaysia.   Retrieved October 7, 2010,

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http://www.ywm.org.my/index.php/wakaf-tunai-malaysia/