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Sejuta Selawat Yang Agung

 )َأْلُف َأْلِف َصََلٍة َعظِيَمٍة(

 َسيَِّد  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .1

 اْْلـُْرَسلِْيَ

 َسيَِّد  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .2

يِقيَ  دِّ  الصِّ

 َسيَِّد  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .3

 اْْلـُْؤِمنِيَ

 َسيَِّد  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .4

 اْلَقائِِمـيَ

2 / 10

 َسيَِّد  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .5

 اْْلـُتَِّقيَ

 َسيَِّد  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .6

 اْلَفائِِزينَ

 َسيَِّد  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .7

اكِِعيَ   الرَّ

 َسيَِّد  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .8

 اْلَقاِعِدينَ

 َسيَِّد  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .9

اِجِدينَ   السَّ

 َسيَِّد  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .11

 الطَّاِهِرينَ

3 / 10

 َسيَِّد  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .11

اِهِدينَ   الشَّ

 َسيَِّد  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .12

لِيَ   اْْلَوَّ

 َسيَِّد  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .13

 اْْلِخِرينَ

 اهللِ َرُسوَل  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .14

 ايَ َيا َسيِِّدي  َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .15

 اهللِ  َنبِيَّ

 َيا َسيِِّدي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .16

 اهللِ  َحبِيَب

4 / 10

َسيِِّدي َيا  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .17

 َكلِيَم اهللِ

 َيا َسيِِّدي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .18

 اهللُ  اْخَتاَرهُ  َمنِ

 َيا َسيِِّدي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .19

 اهللُ  َأْكَرَمهُ  َمنْ

 َيا َسيِِّدي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .21

 اهللُ  َعظََّمهُ  َمنْ

 َيا َسيِِّدي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .21

َفهُ  َمنْ   اهللُ ََشَّ

 َيا َسيِِّدي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .22

 اهللُ  َأْظَهَرهُ  َمنْ

5 / 10

 َيا َسيِِّدي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .23

 اهللِ َصْفَوةَ

 َيا َسيِِّدي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .24

 اهللِ َخْلِق  َخْيَ

 َيا َسيِِّدي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .25

 اهللِ  ُرُسلِ  مَ َخاتَ

 َيا َسيِِّدي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .26

 اْْلَْنبَِياءِ  ُسْلَطانَ

 َيا َسيِِّدي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .27

 َشِفيَع اْْلـُْذنِبِيَ

 َيا َسيِِّدي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .28

 ُمْصَطَفى

6 / 10

 َيا َسيِِّدي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .29

 ْرَتَض مُ

 َيا َسيِِّدي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .31

 ُُمَْتـَبى

 َيا َسيِِّدي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .31

 َصّلِّ مُ

 يُمَزكِّ  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .32

ي   َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .33  َمكِّ

 َحَرِمي   َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .34

 ِب   َعرَ  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .35

 ُقَرِش   َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .36

7 / 10

 َهاِشِمي   َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .37

 َأْبَطِحي   َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .38

 َزْمَزِمي   َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .39

اِمي   َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .41  ِِتَ

ي   َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .41  ُأمِّ

 َداِعي َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .42

 َوَلدِ  َياَسيَِّد  َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .43

 آَدمَ

ُد  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .44  َأْْحَ

ُد  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .45  ُُمَمَّ

 ُمودُ َُمْ  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .46

8 / 10

 ٰطهٰ  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .47

 ٰيس   َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .48

ُل  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .49 مِّ  ُمزَّ

رُ  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .51 ثِّ  ُمدَّ

 َأَبا إِْبَراِهيمَ  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .51

 َشافِعُ  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .52

 َصاِحَب  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .53

 اْلَكْوَثرِ

 َصاِحَب  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .54

 التَّاِج

9 / 10

 َصاِحَب  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .55

 اْْلـِْعَراِج

 َصاِحَب  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .56

 ْحَراِب اْْلـِ

 َصاِحَب  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .57

 نَْبِ اْْلـِ

 دَّ َج  ايَ  َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .58

 ْيِ نَ َس ـَاْل

َخاَتَم  َيا َعَلْيَك  َسََلمٍ  َأْلِف  َوَأْلُف  َصََلةٍ  َأْلِف  َأْلُف  .59

 النَّبِيِّـيَ

10 / 10

اِحـِمَي،  نَا، َيا َأْرَحَم الرَّ نَا َواْعُف َعنَّا َواْغِفْر َلنَا َواْرَْحْ َربَّ

ٍد َوَعََّل آلِِه الطَّيِّـبِيَ   َوَصَّلَّ اهللُ َعََّل َسيِِّدَنا َوَمْوََلَنا ُُمَمَّ

َرِة َأْجـَمِعَي.  الطَّاِهِريَن َوَصْحبِِه اْلكَِراِم اْلَبَ


Presented at World Universities’ Islamic Philanthropy Conference 2013 (WIPCON 2013), “Transforming
Islamic Philanthropy For Ummah Excellence”, Organized by IKAZ and UITM,

4 & 5 December 2013, Menara Bank Islam

ACCOUNTING FOR WAQF INSTITUTIONS: A REVIEW ON THE
ADAPTATION OF FUND ACCOUNTING IN DEVELOPING THE
SHARIAH-COMPLIANT FINANCIAL REPORTS FOR MOSQUE

NORMAN HAMDAN1,
ASHARAF MOHD RAMLI,

ABDULLAAH JALIL,
ASMADDY HARIS

INTRODUCTION

Unlike other religious places of worship, the mosque is not simply a place where
Muslims go to perform their prayers. During the early stage of Islamic rules, the mosque
functions as the state administration center where all government activities took place.
Apart from that, Islamic programs, community activities and services are also carried out
in mosques to instill and strengthen Islamic knowledge and values among community
members. However, at present, the role of the mosque is limited to activities of shaping
society through religious activities. This has now become the main focus of this
institution where all efforts by the mosque managers are directed towards achieving this
goal. To enable its operation, the mosque needs funds. Similar to other nonprofit
organizations (NPO), mosque receives funds from the public such as donations
(sadaqah), endowments (waqaf) and also government grants. Managing mosque in this
environment requires efficient and proper financial management practices to ease the
delivery of related services to the community (Al-Dawarni, 2007).  In this context, proper
use of accounting system can enhance the accountability of the mosque managers. The
lack of compliance of mosque managers to the reporting requirements, lack of
accountability, unskilled manpower and weak internal control are among the challenges
highlighted in many discussions. This paper however, focuses on the current financial
reporting practices by mosques that may be exposed to Shariah risks. It will highlight
several Shariah non-compliant issues and risks in the existing practices, while at the
same time offering solutions and mitigations for the issues and risks raised from the
accounting perspective. The findings of this research will provide some useful and
pertinent information for the mosque managers to improve the financial reports of their
respective mosques. This effort coupled with better understanding of Shariah risks in
financial reporting should be of great help for the management and policy makers to
encourage the use of Shariah-compliant financial reports for mosques.

LITERATURE REVIEW

Mosque (masjid) is amongst the biggest forms of waqf properties especially in Malaysia
Waqf have been developed since the era of Rasulullah (pbuh) and have a great role in
the socioeconomic of Muslims. However, in the past decade, study of waqf institutions
has been marginalized and also give an impact on research of the waqf accounting

1
 Correspondent author: Norman Hamdan, Lecturer of the Faculty of Economics and Muamalat,

Universiti Sains Islam Malaysia (USIM).

Presented at World Universities’ Islamic Philanthropy Conference 2013 (WIPCON 2013), “Transforming
Islamic Philanthropy For Ummah Excellence”, Organized by IKAZ and UITM,

4 & 5 December 2013, Menara Bank Islam

systems.  The use of waqf accounting is not a new idea. A study by Yayla (2007) found
that the book keeping process had already been practiced since Sultan Suleyman of the
Ottoman Empire. A systematic accounting process, which includes annual income,
expenditures and the increment of waqf assets, during the Ottoman Empire is mainly to
avoid the malpractices and misuse of Waqf asset for the period of 1490 to 1928
(Toruman and Tuncsiper, 2007).

Other literature, relates the importance of accountability of human as vicegerent
(Khilafah), especially mutawalli who are responsible for managing the Waqf (Ihsan
(2007); Cordery and Morley (2005). Muslim believes that everything in this universe is
created by one God-Allah. Therefore, human owes their life, their action and everything
to Allah.  By having waqf accounting and auditing system in place, mutawalli
performance can be monitored and their work will be more transparent (Adnan et al.,
2007).

To resolve all arising issues on management of accounting of this institution, many
researchers proposed a systematic auditing or accounting standards for waqf to be
established (Abdul Rahim et al., 1999; Siti Rokyah, 2005 & Hisham, 2006). To ensure a
holistic accounting system, this study proposes waqf accounting system that take into
account the shariah risk into the framework. The proposed accounting system could also
be applied for mosque institution as both share similar mission. In this system, fund
collection must be separated by intention (‘niat’) of the waqf contributors  either general
usage or specific usage.  Despite of fund separation, local institutions such as mosques
should also be involved in the management of waqf fund to ensure the sustainable
reward to the contributors. The study by Rokiah et.al. (2008) on three mosques in
Dungun, Terengganu, has found that there was no systematic accounting system
practiced by the mosque managers in managing the funds. This was due to the fact that
the appointed treasurers had limited knowledge in financial reporting.

The administration of waqf and mosques in Malaysia is under the jurisdiction of the State
Islamic Council (SIRC) headed by the Sultan or Tuan Yang Terutama of each state. The
SIRC is also implementing decentralization of waqf administrative matters to the mosque
management. This administrative approach equivalent to practices during the Turkish
Islamic Khilafah. Historically, the waqf during Ottoman Empire had not been centralized
until the first half of the 19 century. However, the Ottoman emperor had appointed
mutawalli for local waqf administration (Yayla 2007).

Based on the study by Zakaria Bahari dan Mohd Kamal Omar (2004) on the fund
management of mosque, they found that mosques categorize funds into traditional fund
and general fund. Traditional funds include public contributions on every Friday and
Muslim festival congregations. General fund is collected from fund raising activities
organized by mosques. Other strategies to raise mosque fund as proposed by Joni
Tomkin (2002) include continuous monthly collection from the community, mosque
cooperations, investments and rental services.

Much of the previous discussions highlighted issues on the lack of systematic financial
reporting system practiced by mosques. Others discussed the fact that due to the absent
of proper standard of financial reporting for mosque, many different format of reporting
systems have been practiced by mosques. As far as the authors are concerned, there is

Presented at World Universities’ Islamic Philanthropy Conference 2013 (WIPCON 2013), “Transforming
Islamic Philanthropy For Ummah Excellence”, Organized by IKAZ and UITM,

4 & 5 December 2013, Menara Bank Islam

no discussion in previous studies that raised issues that relate to shariah-compliancy of
financial reporting for mosques. Thus, this paper will try to close this gap and provides
solution for the issues.

MOSQUES IN MALAYSIA AND ITS FUNCTIONS

Since the advent of Islam in Malaysia, thought to be around 15th century, mosque has
been influential as the center of religious activities for Muslim community. In Islam,
mosque is the place for Muslim to gather and practice Islamic teachings that covers five
time daily congregation prayers, learning of Islamic knowledge and other community
programs. This institution has been the focal point for protecting and spreading Islam in
the country formerly known as Tanah Melayu or Malaya. Considering the esteem status
of mosque as the symbol of Islam, these sacred buildings have been built throughout
Malaysia especially in the highly populated Muslim areas (Asharaf et. al, 2012).

During the colonization era of Malaya for more than four hundred years, mosque
institution served as a fortress for preserving and safeguarding the faith of Muslim. Most
of the mosques were built on the waqf lands dedicated by pious Muslims who wish to
protect their fellow believers against the danger of missionaries brought by the colonists
(Siti Mashitoh, 2006). Besides for the development of mosques there were a sizeable
amount of lands devoted as waqf for religious schools and cemeteries. The three oldest
mosques in Malaysia, namely; Masjid Kg. Hulu in Melaka, Masjid Sultan Abu Bakar in
Johor and Masjid Kg. Laut in Kelantan, are considered among the earliest waqf assets
created in the country (Hajah Mustafa et.al, 2009).

The Administration and Management of Mosque in Post-Independence Period

After independence, the administration and management of mosque in Malaysia is under
the purview of the States with the exception of Federal Territory as enshrined in the
Federal Constitution. Schedule 9, State List 2 of the Constitution outlines the authority of
Sultan/YDP Negeri to administer and manage Islamic and Malay affairs in their
respective states excluding Federal Territory, which is headed by YDP Agong. The State
established State Islamic Religious Council (SIRC), which has the legal power to
administer Malay customs and Islamic affairs including mosque institution. For example,
Section 72 Enactment of Negeri Sembilan, no. 1/1991 stated the role of State Islamic
Religious Council of Negeri Sembilan (MAINS) as a sole trustee of mosque in the state
territory. This statement is also clearly affirmed in the enactments of other states, for
instance Perlis, Pahang, and Federal Territory, which outlined the jurisdiction of SRIC
over mosque and its lands (Asharaf et.al, 2012). Sultan/YDP Negeri and YDP Agong
empower the SIRCs to monitor and supervise mosque activities. Besides monitoring
mosque programs, the SIRCs in each state are responsible to appoint mosques officers
and monitor the selection of mosque committee. In Selangor for example, the mosque
committee is appointed during the annual general meeting and headed by Nazir with
twenty members holding various portfolios. The term of the appointment is lasted for
three years period (Jabatan Agama Islam Selangor, 1989).

It is worth to note that nowadays the administration and management of mosque in
Malaysia are facing a number of challenges especially in the area of financial

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Islamic Philanthropy For Ummah Excellence”, Organized by IKAZ and UITM,

4 & 5 December 2013, Menara Bank Islam

management. The extended roles and functions of mosques that include the demanding
tasks of managing funds and becoming an economic agent for Muslim community
require the appointment of eligible candidates to hold important positions in the mosque
committee such as nazir and treasurer. For example, some of mosques located in the
big cities manage a huge amount of funds amounting to hundreds and thousands
ringgits, which necessitating a sound and prudent fund management. In addition, the
establishment of cooperation by mosque committee provides an avenue for income
generation for the mosque; however, special attention must be given to the financial
reporting and its accountability.

CURRENT ACCOUNTING PRACTICE IN FINANCIAL REPORTING OF
MOSQUE

The demand for financial accountability by nonprofit organizations has dramatically
increased. This includes mosque that need funds to operationalize its various functions
and objectives. Generally the funds may come from various sources that include publics,
governments, as well as corporate businesses. In Malaysia, since state mosques are
managed by SIRCs, the state governments finance all the staff and operational costs of
the mosques. Other financial sources include public contributions in the forms of
donations, sadaqah and waqf charity. Each mosque has its own committee to manage
the administration of the mosque and its activities. With regards to managing funds,
accounting and financial reporting play an important role as a strategic accountability
device. The relationship between the providers of funds and the mosque managers is
the subject that accountability is focusing on. From the Islamic point of view, the concept
of accountability derives from the concept of amanah (trust). In Islam, man is considered
as a vicegerent (khilafah) of God and all that he has in his possession; body, wealth,
knowledge and power are amanah or trusts from Allah. Man is responsible to manage
these amanah in line with shariah principles. As with all organizations, managers of
mosques must properly account for the financial condition, results of operations and the
cash flows of the mosque to the governing bodies, the communities and other interested
stakeholders to provide assurance that the contributed funds are handled appropriately
(Nordiawan & Hertianti, 2010).

PROFIT-ORIENTED VS NONPROFIT ORGANIZATION

The type of accounting system that is to be used in managing the financial activities is
highly dependent on the main objective of an organization. If the organization is
established with a profit motive, it has to comply with the financial reporting standards for
businesses in disseminating information to its stakeholders. Instead, nonprofit
organization (NPO) should adopt fund accounting model that focuses more on how
effective and efficient the NPO managers are in using the public donations to achieve
the mission of the organization. Religious organizations and charities are normally
founded for a mission that has no profit motives and mosque is one of them. Fund
accounting model provides better approach of reporting the sources of funding,
segregating the funds for specified purposes and controlling the use of funds
accordingly. This financial reporting approach helps the funds providers better in
measuring the performance of the NPO managers in utilizing the funds to achieve the

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Islamic Philanthropy For Ummah Excellence”, Organized by IKAZ and UITM,

4 & 5 December 2013, Menara Bank Islam

mission of the organization. Proper and transparent financial reports issued by the NPO
will attract more donors to contribute to the organization.

CURRENT ACCOUNTING PRACTICE OF MOSQUES IN MALAYSIA

Since the operational costs of majority of mosques in Malaysia are partly funded by the
state governments through the SIRCs, the mosques managers are held responsible to
provide financial reports to account for the funding and the disbursements of the funds.
Some SIRCs provide proper guidelines of financial reporting to the mosques to facilitate
the managers in preparing the reports. However, the requirement to periodically submit
such reports is not strictly enforced due to the fact that most of the committee members
of mosques are generally volunteers and have less skill in reports preparation (Rokiah
et.al., 2008). Due to this situation some reports are not properly prepared and even not
submitted to the councils on a frequent basis.

With respect to the guidelines provided by the SIRCs, the standards of reporting being
proposed is basically similar to that of business organization’s. The problem of this
practice lies on the objective of the financial reporting that differs between both types of
organizations. Unlike business organization that aims for making profit, the financial
reporting objective for nonprofit organization like mosque focuses more on providing
information about the sources of funding and how the funds are being used to achieve
its mission. The performance of the mosque managers are measured based on how
effective and efficient they are in managing the funds towards achieving the mission and
goals of the mosques. Currently, since the financial reporting standards of business
organization are being adopted by mosque, the providers of the funds cannot properly
assess such measure.

Adopting financial reporting standards for business organization in preparing the
financial reports of mosque exposes the management of the funds to shariah-related
risks. These risks are often unknown to the managers of funds especially those who
have no strong backgrounds in fund accounting with respect to the issues pertaining to
the segregation of restricted and unrestricted funds. Apart from that, lack of knowledge
among the managers about the existing fatwas that relate to the disbursement of
mosque funds may leads to management financial decisions that are not shariah-
compliant.

SHARIAH ISSUES AND RISKS

Shariah issues surrounding the financial management of mosque could be analyzed
from several aspects. One of them is on the guidelines and fatwa for the collection and
utilization of the mosque’s funds. Another aspect could look at the issues from the
managerial aspect. However, those aspects are not within the scope of this paper. This
paper shall focus on the main Shariah issues that have been observed from the current
accounting practice in financial reporting for mosque, especially the statement of
income. Based on the authors’ analysis, the Shariah issues and Shariah non-compliance
risk with regard to this aspect could be summarized in the following table.

Table 1: Shariah Issue and Related Shariah Non-compliance Risk

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No. Aspect of the Shariah Issue Shariah Non-compliance Risk

1
The segregation between restricted and
unrestricted funds

The potential misuse of restricted fund for
unrestricted purpose

2
The segregation between all the
restricted funds

The potential misuse of restricted fund “A” for
another restricted purpose

Risk 1 : The Potential Misuse of Restricted Fund for Unrestricted Purpose

Since there are two main types of fund for mosque i.e. unrestricted fund (‘amm) and
restricted (khass) fund, there are possibilities or risks that the sources and utilizations of
the two funds may mix each other if there is no proper segregation between the funds.
The segregation of the two funds could be performed physically or based on the financial
statement (accounting practice). Although the funds may be segregated physically, the
complete and absolute segregation could not be achieved except with the segregation of
accounts where the in-flow and out-flow of cash for the funds are reported accordingly.
The common practice of accounting record adopted by most of the mosques seems to
be inadequate in demonstrating the complete segregation of the two funds in term of
sources and utilizations. Therefore, it is vital to adapt an accounting practice that could
exemplify the complete segregation of the two funds where all the in-flows and out-flows
could be determined specifically from their respective funds. The discussed risk could be
illustrated in the figure below.

Main Types of

Funds for Mosque

General /

Unrestricted Fund

Specific /

Restricted Fund

Sources

Uses / Utilization

Sources

Uses / Utilization

Shariah Non-

Compliance Risk

Figure 1: Shariah Non-Compliance Risk of the Potential Misuse of

Restricted Fund for Unrestricted Purpose

Risk 2 : The Potential Misuse of Restricted Fund “A” for the Restricted Purpose of
Fund “B”

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Islamic Philanthropy For Ummah Excellence”, Organized by IKAZ and UITM,

4 & 5 December 2013, Menara Bank Islam

Practically, a mosque may have more than one restricted fund based on different
purposes. For example, one specific fund for the construction of new roof and one
specific fund for helping the orphans, or et cetera. The existence of different restricted
funds may expose the funds to the Shariah non-compliance risk which may arise from
the utilization of one restricted fund (e.g. Restricted Fund A) for another restricted fund’s
purpose (e.g. Restricted Fund B). The restricted fund for the construction of new roof
may be mistakenly used to help the orphans. Although the purpose is commendable and
charitable, the use of wrong sources would render the charity as violation (khiyanah) and
unlawful (haram). This risk could arise from the poor segregation of funds between all
the restricted funds. The current accounting practice and record fail to demonstrate such
segregation although the segregation is performed manually and physically. Thus, there
is a need for an accounting practice that could mitigate this Shariah non-compliance risk
by determining the sources and utilization of each restricted fund to its restricted
purposes accordingly. The discussed risk could be illustrated in the figure below.

Main Types of

Funds for Mosque

General /

Unrestricted Fund

Specific /

Restricted Fund

 A

Sources

Uses / Utilization

Shariah Non-Compliance Risk (ii)

Specific /

Restricted Fund

 B

Sources

Uses / Utilization

Shariah Non-Compliance Risk (i)

Figure 2:
Shariah Non-Compliance Risk of the Potential Misuse of Restricted Fund “A”

for the Restricted Purpose of Fund “B”

The underutilization of a restricted fund in the current year may expose it for being
utilized for another purpose, which may violate its restricted nature. The balance of a
restricted fund should be carried forward, for its restricted nature, to the next future
event. However, without proper segregation of funds, the balance of a restricted fund
may be carried forward to the next year financial statement as unrestricted cash. The
use of restricted fund for unrestricted purpose has been declared as non-Shariah
compliance in many fatawas (Shariah opinions of Islamic jurists) (Asharaf et al, 2009).

ADAPTING FUND ACCOUNTING MODEL IN FINANCIAL REPORTS OF
MOSQUE

Fund Accounting

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Fund accounting covers most aspects of business accounting; however it has significant
difference in the accounting procedures, management objectives, reporting requirements
and accounting standards. These qualities are important to fit the nature of nonprofit
organizations including mosques. The financial reporting requirements for these
organizations are very unique as the reports are designed to measure performance
against budgets and income against expenses. Business system reports are designed to
measure income against expenses only. The main source of income of the nonprofit
organizations is funds contributed by government, publics or corporate businesses. Fund
accounting system divides these donated funds mainly into three categories;
permanently restricted, temporarily restricted and unrestricted funds (Hoyle, et. al 2009).
Permanently restricted funds are donations contributed for designated purposes as
instructed or intended by the donors. The principal balance of the donations remains as
an investment forever and the nonprofit organizations can utilize the profit earned from
such investment for their strategic mission. Temporarily restricted funds have donor-
imposed restrictions that will cease upon the completion of a defined activities or a
defined period of time. Unrestricted funds are funds that have no external restrictions
with respect to purposes or time, and available for general use.

Model Imarah Masjid (MIMAS) – A New Accounting Model for Masjid

Adapting from the fund accounting framework, the authors have developed a new
accounting framework for mosque namely Model Imarah Masjid (MIMAS).  The financial

reporting system proposed by this model encompasses the Statement of Financial
Activities, Statement of Financial Position and Statement of Cash Flows. This paper will
only cover the Statement of Financial Activities that is suitable for reporting the financial
activities of mosque. Based on this model, the sources of funds of mosque should be

classified into unrestricted funds and restricted funds as shown in
Figure 3: below.

Figure 3:  MIMAS Accounting Framework

Statement of
Financial
Activities

Source of
Funds

Unrestricted
Funds

Restricted
Funds

Use of Funds

Idari

(Administration)

Ijtima'i

(Social
Activities)

Tijari

(Investment &
Business)

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Islamic Philanthropy For Ummah Excellence”, Organized by IKAZ and UITM,

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Restricted fund is a reserve of money entrusted by donors to nonprofit organization that
can only be used for specific purposes. Whereas, unrestricted fund is the donations that
the organization is free to use as they see fit to achieve their mission. With respect to
disbursement, the model divides the use of funds into three categories; ijtima’i (social
activities purpose), idari (administration purpose) and tijari (investment and business
purposes). Ijtima’i or social activities is actually the main category where more funds of
mosque should be allocated, as the role of mosque in Islam is to shape society by
instilling and strengthening the Islamic values amongst the community members through
such activities. In his research, Asharaf et. al (2009) found that some mosques had
spent money more on idari  or administration expenses rather than on the ijtima’i
activities. This situation will eventually affect the effectiveness of the funds utilization in
achieving the strategic mission of mosques.

CONLCUSION

This paper has been aimed to review the appropriateness of the current practice of
accounting in preparing the financial reports for mosques that are Shariah-compliant. It
argues that the adoption of commercial accounting in financial reports of mosques is not
appropriate; as such reports could not properly serve the financial reporting objective of
nonprofit organization. Unlike business organizations, mosque is a nonprofit organization
that has no profit motive for its existence and thus requires fund accounting model to
account for the funds received from the public. However, adopting fund accounting as a
whole without any modification might exposes the mosque financial management to
shariah-related risk. Therefore, this paper proposes Model Imarah Masjid (MIMAS);
which is an adaptation of fund accounting; that is able to mitigate the risk through a
proper segregation of sources and utilization of funds based on shariah principles.

REFERENCES

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Adnan, Muhammad Akhyar, Maliah Sulaiman, & Putri Nor Suad Megat Mohd Nor. (2007). Some
thoughts about accounting conceptual framework and standards for awqaf institutions.
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 Al-Dawarni, A. R. (2007). Falsafah dan fungsi masjid dalam Islam, Masjid Sultan Ismail,
Universiti Teknologi Malaysia, Skudai, Johor

Asharaf Mohd Ramli, Abdullaah Jalil, Norman Hamdan, Asmaddy Haris & Mohd Aizuddin Abd Aziz.

(2012). Pengurusan Kewangan Masjid: Model Imarah Masjid. Negeri Sembilan: Wisdom

Publication.

Asharaf Mohd Ramli, Abdullaah Jalil, Norman Hamdan, Asmaddy Haris & Mohd Aizuddin Abd Aziz.

(2009). Kerangka Pengurusan Ekonomi Dan Kewangan Masjid. Prosiding Islamic Economics

Systems Conference 2009. USIM: Nilai Negeri Sembilan.

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4 & 5 December 2013, Menara Bank Islam

Cordery, C.J and Baskerville-Morley, R.F. (2005). Charity Financial Reporting regulation: a
comparison of the United Kingdom and her former colony, New Zealand. Working paper
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Hajah Mustafa Mohammad Hanefah et al. (2009). Financing the development of Waqf Property: The

Experience of Malaysia and Singapore”, Proceeding Waqf Laws and Management: Reality and

Prospects 2009. IIUM: Gombak Selangor.

Hisham, Yaacob. (2006). Waqf accounting in Malaysian state Islamic religious institutions: The case of

Federal territory SIRC, Unpublished masters dissertation, International   Islamic University Malaysia,

Kuala Lumpur.Hoyle, J.B., Schaefer, T.F., & Doupnik, T.S. (2009). Advanced Accounting.
New York, NY: McGraw-Hill.

Ihsan, Hidayatul. (2007). An exploratory study of waqf accounting and management in Indonesian
waqf institutions: the cases of Dompet Dhuafa and UII waqf foundations. Unpublished
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Jabatan Agama Islam Selangor. (1995). Kaedah-kaedah Pegawai Masjid dan Jawatankuasa
Kariah (Negeri Selangor). Selangor : Majlis Agama Islam Selangor.

Nordiawan, D., & Hertianti, A. (2010). AkuntansiSektorPublik. Jakarta: Salemba 4.

Siti Mashitoh Mahamood. (2006). Waqf in Malaysia: Legal and Administrative Perspectives.
Kuala Lumpur: Penerbit Universiti Malaya.

Siti Rokyah  Md. Zain. (2005). Determinants of financial reporting practices on waqf by Malaysian
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Toruman, C., Tuncsiper, B. & Yilmaz, S. (2007, August). Cash awqaf in the Ottomans as
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Yayla, H.E., 2011. Operating regimes of the government: Accounting and accountability changes
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History, 16(1), pp.5–34. Available at: http://ach.sagepub.com/content/16/1/5.abstract.


 *Corresponding author.

Email: adisak_ake@utcc.ac.th

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

  Food Research 4 (4) : 1109 - 1115 (August 2020)
  Journal homepage: http://www.myfoodresearch.com

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Quality and sensory profile evaluation of gluten-free sapodilla-wild almond seed

bar with stevia as partial sugar substitution

*Akesowan, A., Choonhahirun, A. and Jariyawaranugoon, U.

Department of Food Science and Technology, School of Science and Technology, University of the Thai

Chamber of Commerce, 126/1 Vibhavadee-Rangsit Road., Dindaeng, Bangkok 10400, Thailand

Article history:

Received: 26 December 2019

Received in revised form: 26

February 2020

Accepted:  28 February 2020

Available Online: 27 March

2020

Keywords:

Fruit bar,

Gluten-free food,

Preference mapping,

Sapodilla fruit,

Stevia,

Wild almond seed

DOI:
https://doi.org/10.26656/fr.2017.4(4).421

Abstract

This research aimed to investigate the quality of fruit bars prepared with different ratios of

sapodilla-wild almond seed (80:20 and 70:30 w/w) and sugar substitution with stevia (0,

1/3, and 2/3 as equivalent sweetness basis). Physical properties (moisture and water

activity), sensory acceptability, and preference mapping of the fruit bars were

investigated. The samples formulated with a higher proportion of sapodilla pulp had

higher moisture and water activity than those with less sapodilla pulp. Increasing the sugar

substitution with stevia tended to decrease the moisture and water activity of the fruit bars.

The stevia incorporation had effects on sensorial attributes, especially the flavor

depending on how much sapodilla pulp proportion used in fruit bar preparation. The fruit

bars formulated with 80:20 of the sapodilla-wild almond seed and 2/3 sugar substitution

and that with 70:30 and full-sugar perceived the highest overall acceptability. The

preference mapping revealed the importance of product attributes, and the texture was an

important attribute on sensorial acceptance. In conclusion, the fruit bar prepared with

80/20 of sapodilla-wild almond seed and 2/3 sugar substitution with stevia was the most

preferred formulation.

1. Introduction

The development of novel food products by using

less processed local agriculture could create value-added

product opportunities, provide food product

diversification, reduce the loss and deterioration of

agricultural produces, and promote farmer’s price

assurance and rural-urban linkages. In Southeast Asia,

sapodilla fruit (Manilkara zapota L.) is regularly

consumed fresh when ripening because of soft texture,

sweet style, and attractive orange color. Sapodilla is a

high-calorie fruit which is rich in calcium, iron,

magnesium, vitamin A and C, and dietary fiber (5-6

g/100 g). It’s additionally a good source of antioxidants

(polyphenol compounds and proanthocyanidins) (Lim et

al., 2018; Rudrappa, 2019). Likewise, wild almond seed

(Irvingia malayana) from the tropical evergreen tree

species in the family Irvingiaceae contains 67% fat, 9.1%

carbohydrate, 3.4% protein, and high dietary fiber. It

mainly consists of lauric (46.7%) and myristic (40.3%)

acids and other fatty acids such as palmitic, stearic, oleic,

and behenic acids (Sonwai and Pornprachanuvat, 2012).

As far as the authors know, the seed is edible after

roasting and tastes like chestnuts. To date, there is little

information about food products processed by this local

agriculture. Thus, the combination of sapodilla fruit and

wild almond seed within the manufacture of healthy or

functional food products is of interest to develop the

value-added product that is novel and healthful.

In the last decades, most consumers are increasingly

interested in food products with less sugar and fat to

lower the risk of cardiovascular disease, high blood

pressure, obesity, diabetes, dental decay, and some

cancers (Sinchaipanit et al., 2013). In the food industry,

the combined sugar substitutes are typically used in the

manufacture of low-sugar foods. Stevia, a natural

substance extracted from the plant leaves (Stevia

rebaudiana), is a zero-calorie sweetener that is 30 to 150

times sweeter than sucrose. It has heat and pH stability,

no tooth decay, and no effect on blood glucose and

insulin levels (Gao et al., 2016). It may have a bitter or

licorice-like aftertaste when used in high concentrations

(Goyal et al., 2010). However, the reduction of sugar

could have several problems as the sugar has unique

technological functions, such as texture (mouth feel),

bulking and viscosity contribution, preservation by

lowering the water activity, and consumers’ expectation

of sweet taste and flavor specifically like sugar. The

reformulated foods with lower sugar content frequently

 Akesowan et al. / Food Research 4 (4) (2020) 1109 - 1115

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

show changes in product characteristics against the full-

sugar formulation. It remains a challenging task that

ought to attend to enhance the quality of low-calorie

food products.

Celiac disease or gluten-free sensitive enteropathy is

an immune reaction to attack gluten, resulting in

inflammation and injury to the small intestine that

reduces the ability to absorb nutrients (Shevakani and

Singh, 2014). About one in 100-200 people worldwide

suffer from the celiac disease by several adverse side

effects, including digestive disorders (diarrhea,

abdominal pain, bloating and constipation), nutritional

deficiency (anemia), fatigue, and weight loss

(Demirkesen et al., 2013). Gluten-free diets or food

products with no gluten ingredients, such as wheat, rye,

and barley, are recommended for celiac patients to

reduce the symptoms of the disease (Guimarães et al.,

2019).

The objective of this study was to evaluate the

quality of gluten-free bars prepared with different ratios

of sapodilla-wild almond seed and levels of sugar

substitution with stevia. The physical and sensory

properties of samples were determined. The preference

mapping was constructed to investigate the relevance of

product attributes and samples analyzed, and to optimize

the most preferred sample.

2. Materials and methods

2.1 Materials

Sapodilla fruit and wild almond seed were purchased

from a local supermarket. Ripe sapodilla fruit was

cleaned, peeled, deseeded, and washed again with water.

The fruit was homogenized using a blender, and the pulp

was kept at 4±2°C. The wild almond seed was roasted in

an oven (120±5°C) for 30 mins, and roughly ground.

Other ingredients such as sugar, stevia extract powder

(BetterSteviaTM, NOW Foods, IL, USA), skim milk,

pectin, citric acid, and salt were used.

2.2 Preparation of sapodilla-wild almond seed bars

The sapodilla-wild almond seed bar was prepared

according to the formulation, as shown in Table 1.

Sapodilla pulp was mixed with roasted wild almond

seed, and heated at 60±2°C for 5 mins. Other ingredients

such as sugar, stevia, skim milk, pectin, citric acid, and

salt were added and continuously stirred for 5 mins. The

hot mixture was poured into butter-smeared trays (15 ×

30 × 2 cm3) to 1/2 high, heated at 60±2°C for 8 hrs,

cooled, and cut into 1.5 × 3 cm2 rectangles before storing

in a dry place. In this study, fruit bars were made in six

formulations based on the ratios of sapodilla pulp and

wild almond seed (80/20 and 70/30 w/w) and sugar

substitution with stevia (0, 1/3 and 2/3 as equivalent

sweetness basis; 45 mg stevia powder is equivalent to 6 g

of sugar).

2.3 Moisture and water activity determination

The moisture content was determined based on

evaporation at 105°C, according to the method described

by the AOAC (1990). The homogenized sample was

placed fully at the bottom of a disposable sample cup and

measured for water activity using a water activity meter

(AquaLab LITE, Decagon devices, Inc., WA, USA). All

measurements were done in triplicate.

2.4 Sensory evaluation

The sensory test was performed in individual booths

under white light. Sixty untrained panelists (age between

18–50 years) who commonly consume fruit bars were

recruited from the students and staffs in the Department

of Food Science and Technology at the University of the

Thai Chamber of Commerce in Thailand. Each panelist

was served with 6 samples coded with random three-

digit numbers and was instructed to rinse the palate

before testing each sample. A 9–point hedonic scale (1 =

extremely dislike, 9 = extremely like) was used to

evaluate sensorial attributes as follows: color, flavor,

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 Sapodilla-wild almond seed bar formulation1)

Composition (g) T1 T2 T3 T4 T5 T6

Sapodilla pulp 80 80 80 70 70 70

Wild almond seed 20 20 20 30 30 30

Brown sugar 30 20 10 30 20 10

Stevia - 0.075 0.15 - 0.075 0.15

Pectin 2.5 2.5 2.5 2.5 2.5 2.5

Skim milk 8 8 8 8 8 8

Citric acid 0.5 0.5 0.5 0.5 0.5 0.5

Salt 0.1 0.1 0.1 0.1 0.1 0.1

Table 1. Formulation of sapodilla-wild almond seed bars.

1) Fruit bars prepared with 80/20 of sapodilla pulp and wild almond seed ratio: T1 (full-sugar), T2 (1/3 sugar substitution), and

T3 (2/3 sugar substitution), as well as fruit bars prepared with 70/30 of sapodilla pulp and wild almond seed ratio: T4 (full-

sugar), T5 (1/3 sugar substitution), and T6 (2/3 sugar substitution).

1110

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

texture, and overall acceptability. Panelists were also

asked to evaluate their purchasing intention on the fruit

bars using a 5–point scale test (1 = certainly would not

buy - 5 = certainly would buy).

2.5 Statistical analysis

Mean values of physical and sensory data were

compared by the analysis of variance (ANOVA),

followed by Duncan’s new multiple range test (Cochran

and Cox, 1992). The statistical analysis was conducted

on the SPSS software for Windows version 17.0. Data

observed for physical and sensory analysis were also

constructed to the external preference mapping through

the principle component analysis (PCA) using the R-

program (R Core Team, 2013).

3. Results and discussion

3.1 Moisture and water activity measurement

Results for moisture and water activity determination

in Table 2 show significant differences among the fruit

bars. The samples with higher sapodilla pulp (80% in a

mixture) at any sugar substitution had greater moisture

and water activity values than those with less sapodilla

pulp (70% in a mixture). It is attributed to different water

contents in unbaked fruit bar mixtures, hygroscopicity of

sugar, and water evaporation rate (Knecht, 1990). Table

2 also depicted that at constant drying process, T3 and

T6 had lowered moisture and water activity than other

samples. It is possible due to the 2/3 sugar substitution

with stevia can reduce the amount of sugar in the

formulation, thereby decreasing the interaction of sugar

and water that resulted in the less viscous fruit bar

mixture. The lowered viscosity corresponds to the high

free water content; thus, the water removal was fast

occurred in T3 and T6, reflecting in the dried fruit bars.

Chen et al. (2015) reported that the drying rate increased

in the dehydration of kiwi slices with high free moisture

content. Besides, the water activity observed for T3

(0.58) and T6 (0.53) were below 0.6 (Table 2), indicating

that they will have extended shelf-life, even without

refrigeration, or save for the growth of pathogens

including osmotolerant yeasts (Chen, 2019).

3.2 Sensory acceptance

The ANOVA results in Table 2 show that the

variation of the sapodilla-wild almond seed ratio and

level of sugar substitution have significant influences on

all attributes of fruit bars (p<0.05). Regarding the

samples prepared with the sapodilla-wild almond seed at

80:20 (T1 to T3), T2 with 1/3 sugar substitution showed

similar sensorial attributes to T1 (full-sugar in the

recipe), except for the less flavor score (p<0.05). Both

T1 and T2 had darker color and sticky texture, which

scored in the “like slightly” level. When increasing to 2/3

sugar substitution with stevia, it was accountable for

providing T3 lighter color and chewable texture. The

sensory evaluation revealed that T3 significantly

received higher scores of color and texture than T1 and

T2, corresponding to the “like moderately” level. The

finding was also corroborated with the moisture analysis

in Table 2, as the increase in sugar substitution caused a

decrease in moisture content. When the drying

temperature (60°C) and time (8 hrs) were constant for

the fruit bar production, the sapodilla-wild almond seed

mixture with less sugar content produced lighter color

after heating. It is because of the less intensity of brown

color from the brown sugar reduction, in association with

the less amount of glucose and fructose (non-reducing

sugars) interacting with amino acids in the Maillard

reaction. This results in lowered Maillard reaction

products, which are important for color, flavor, and

aroma of the food products (Alais and Linden, 1991;

González-Mateo et al., 2009). It was in agreement with

Salleh et al. (2017), who reported that the sapodilla fruit

bar was darker than the fresh sapodilla pulp. It was

attributed to the Maillard browning reaction and the

oxidation of yellow-orange or reddish carotenoids during

drying. A study conducted by Karp et al. (2016) reported

that the lightness of muffin crumb and crust was

increased with increasing levels of sucrose substitution

with steviol glycosides. Besides, it is noted that the

proportion of sapodilla pulp and sugar used in the T3

formulation under this drying process is suitable for

making the fruit bar with preferred texture, reflecting in a

higher texture score as compared to that of T1 and T2

(Table 2).

When considering T4 to T6, the decrease in sapodilla

pulp proportion from 80 to 70% influenced the degree of

the Maillard browning and product characteristics. The

less sapodilla pulp decreased the quantity of non-

reducing sugars collaborating within the Maillard

reaction, leading to a brighter color. Additionally, it also

reduces the amount of water in the formulation, allowing

the faster water evaporation during heating. As a

consequence, T4 that contained full-sugar presented a

similar chewable texture to T3 and scored in the “like

moderately”, whereas T6 with 2/3 sugar substitution

showed a drier texture with the “like slightly” level

(Table 2). This indicated that most panelists preferred the

chewable fruit bar to the hard (dried) one.

The sugar substitution with stevia was feasible, but

the higher substitution resulted in decreasing the flavor

of the fruit bars. Thus, both samples with 2/3 sugar

substitution (T3 and T6) significantly showed the least

flavor scores compared to that with 1/3 sugar substitution

and full-sugar (Table 2). This observation was

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presumably because of less amount of sugar in the

Maillard reaction, reduction of brown sugar flavor, no

browning formation of the stevia, and different sweet

styles between sugar and stevia (Martínez-Cervera et al.,

2014; Gao et al., 2016). Some panelists note their

comments “slightly bitter aftertaste” on the samples with

2/3 sugar substitution or high stevia content, implying

that the fruit bar will be more accepted if the aftertaste is

decreased or masked.

For overall acceptability evaluation, the data were

classified into three groups: (1) “dislike” group (score 1-

3), (2) “indifferent” group (score 4-6), and (3) “like”

group (score 7-9). The higher sapodilla pulp samples (T1

to T3) showed a higher average frequency distribution

rating for the “like” group (67%) compared to those with

the lower one (T4 to T6) (58%) (Figure 1). When

considering the most acceptance, the highest percentage

for the “like” group was observed for T4 (92%),

followed by the T3 (85%), as confirmed by the highest

overall acceptability in Table 2. It indicated that most

panelists preferred the color and texture of both T4 and

T3, which influenced the overall acceptability.

Compared with the dried fruit bars (T5 and T6), the

sticky fruit bars (T1 and T2) generally showed a higher

percentage in the “like” group and a lower percentage in

the “indifferent” group (Figure 1). It implies that the way

the sticky texture of fruit bars breaks down in the mouth

(mastication) relates to higher overall acceptability

against that with dried texture. The T6 result, in

particular, shows some panelists (3%) are ready to

change their feeling from the “indifferent” to “dislike”,

indicating that the texture is the vital attribute

influencing the consumer preference. This is additional

information obtained from this technique.

When considering the purchase intention (Table 2),

the consumers who would both certainly buy (score 5)

and possibly buy (score 4) T3 and T4 were 78% and

79%, respectively. The result showed that both fruit bars

were well-accepted.

3.3 Principle component analysis

The PCA was performed to evaluate the fruit bars

based on the relevance of physical parameters and

panelists’ perception. The first principle component (D1)

explained 54.86% of the total variability, and the second

principle component (D2) explained 42.35% of the total

variability (Figure 2). The high accumulative value

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 Characteristics T1 T2 T3 T4 T5 T6

Physical analysis

Moisture content (%) 12.850.65a 12.200.13a 8.820.27c 10.700.60b 10.040.54b 6.980.42d

Water activity 0.630.02a 0.630.00a 0.580.04b 0.620.00a 0.610.04a 0.530.01b

Sensory analysis1)

Color 6.851.15b 6.951.11b 7.820.93a 7.850.65a 7.001.10b 6.641.20b

Flavor 7.341.00a 7.021.02b 6.000.95c 7.310.92a 6.860.79b 6.000.70c

Texture 6.240.72b 6.280.96b 7.461.02a 7.401.08a 6.250.67b 6.350.85b

Overall acceptability 6.720.90b 6.881.05b 7.281.06a 7.440.88a 6.510.58c 6.041.01d

Purchasing intention (% frequency distribution) 2)

Score 1 7 5 4 5 8 5

Score 2 17 18 7 7 22 22

Score 3 8 12 11 9 10 25

Score 4 32 23 30 31 17 14

Score 5 36 42 48 48 43 34

Table 2. Physical and sensory profile analysis of sapodilla-wild almond seed bars.

Means in the same row with different superscripts are significantly different (p < 0.05).
1) Based on a 9-point hedonic scale (1 = extremely dislike, 9 = extremely like).
2) Based on a 5-point structured scale (1 = certainly would not buy, 5 = certainly would buy).

T1 to T6 refer to Table 1.

0

10

20

30

40

50

60

70

80

90

100

T1 T2 T3 T4 T5 T6

Like group (score 7-9) Indi fferent group (score 4-6) Dis l ike group (score 1-3)

Figure 1. Frequency distribution (%) of three groups classified

from overall acceptability scores of sapodilla-wild almond

seed bars. T1 to T6 refer to Table 1.

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(97.21% in total) indicated that the panelists could

discriminate satisfactorily between the samples and

product attributes. In the D1 axis, overall acceptability,

flavor, moisture, and water activity showed positive

correlations (Figure 2a). All of these contributed to

distinguish the T4 from other samples. As seen in Figure

2b, the T4 was positioned on the right in the same

quadrant of overall acceptability, revealing that it was

superior in sensory quality. The T1 and T2, which

located next to T4, were characterized by less sensorial

acceptance, higher moisture, and water activity. The T6,

which was positioned on the far left, presented the lowest

moisture, water activity, and overall acceptability.

  In the D2 axis, both T3 and T4 were stood out in

the same quadrant, which was positively correlated with

the texture and color (Figure 2a-b). Comparatively, T3

was located nearby the attributes of texture and color;

thus, it was characterized by having more desirable

texture and color. It was confirmed by the higher liking

scores for texture and color as compared to other

formulations (Table 2). While T1 and T2 were

negatively correlated with these attributes, consequently

showing less desirable texture and color. The more

sapodilla pulp and sugar content resulted in a higher

intensity of brown color through the Maillard reaction.

Therefore, T1 and T2 were darker than T3 and T4, which

were less preferred by the panelists. For the texture

acceptance, the amount of sapodilla pulp and sugar used

in T3 and T4 was extraordinarily balanced and made the

desirable (chewable) texture fruit bars against the sticky

ones.

For the sapodilla-wild almond seed (80:20) fruit bars

(T1 to T3), a close distance between T1 and T2 (Figure

2b) indicated that the 1/3 sugar substitution in T2 slightly

affected the sensory quality (flavor and overall

acceptability), water activity and moisture compared to

the full-sugar (T1). However, T3, which was located

opposite to T1 and T2, indicated that the 2/3 sugar

substitution made the sample more textural perception.

For the sapodilla-wild almond seed (70:30) fruit bars, it

was found that T4 was located on the right (most

acceptability), followed by T5 at the center (moderate

acceptability) and T6 on the left (least acceptability)

(Figure 2b). This result suggests that, when used less

sapodilla pulp proportion, a substantial decrease in

consumer preference will occur in fruit bar formulations

with higher sugar substitution.

It is to say that preference mapping is a useful tool

that reveals a powerful correlation between physical and

sensory variables, individual preference, and consumer

trend. It can evaluate the importance of product

attributes, which have the highest impact on sensorial

acceptance and orientation of consumer preference for

fruit bars. Thus, it provides a perfect account of

consumer preference against the ANOVA technique,

which shows the same/difference between average scores

of attributes, but no direction on which sample is higher

or lower acceptability. According to preference mapping

results, consumer acceptance is oriented towards the T4

and T3. This indicates that, as with the high sensory

quality, the full-sugar in the formulation (30 g) is

required if the sample is prepared with less sapodilla

pulp (70%) (T4). On the other hand, the 2/3 sugar

substitution with stevia is needed for the sample with

higher sapodilla pulp (80%) (T3). In line with the healthy

target, T3 is a recommended formulation since the

sample has preferable texture, less sugar content, and

extended storage owning to low water activity (<0.6).

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(a) Projection of variables

Figure 2. Preference mapping for sensory attributes and

physical parameters of the fruit bars: (a) projection of variables

and (b) projection of sapodilla-wild almond seed bars. T1 to

T6 refer to Table 1.

(b) Projection of sapodilla-wild almond seed bars

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4. Conclusion

Two local agriculture, sapodilla pulp and wild

almond seed can be successfully used in the manufacture

of gluten-free, less sugar fruit bars made with stevia. The

fruit bar formulated with the sapodilla-wild almond seed

at 80:20 had higher moisture, water activity, dark color,

and sticky texture than those with the 70:30 mixture. The

1/3 sugar substitution with stevia did not affect the

quality of the sapodilla-wild almond seed (80:20) bar,

while a better texture was found with 2/3 sugar

substitution. On the other hand, the sapodilla-wild

almond seed (70:30) bar with 2/3 sugar substitution was

drier and received the least preferred. Great

consideration of sapodilla pulp and sugar content

encourages the quality and perception of the fruit bars.

The preference mapping effectively identifies the

preferred attributes of fruit bars and optimizes product

acceptance. The healthy fruit bar formulation could be

prepared using the sapodilla-wild almond seed at 80:20

with 2/3 sugar substitution with stevia.

Conflict of Interest

The authors declare no conflict of interest.

Acknowledgments

The authors thank the University of the Thai

Chamber of Commerce in Thailand for supporting this

study.

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