THE ROLE OF WAQF MANAGEMENT IN THE ESTABLISHMENT OF SOCIAL WELFARE: A CASE STUDY OF YOBE ISLAMIC CENTRE, NIGERIA

. However, despite establishing the institution, very few institutionalized waqf practices could be traced in the state. Thus, this research aims to examine the problems affecting the institution of waqf in Yobe State and recommends solutions to address the identified problems. The study applied qualitative research methods by using interviews and literature reviews to examine the major challenges facing the institution of Waqf and Zakat in Damaturu. © 2022 by the authors. Licensee CRIBFB, USA. This article is an open-access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/).


INTRODUCTION
Waqf is generally related to the religious and economic system of Islamic society which plays an important role since the early history of Islamic civilization.Waqf is established by the Quran and sunnah as a religious endowment that plays important role in bringing out quality human development for the nation.Waqf has been defined as a financial charitable act established by Islam through withholding immovable and movable properties and spending its revenue to fulfill public or family needs, based on the preferences and conditions set by the founder.It is believed that once the property is dedicated as a Waqf it can never be given as a gift, inherited, or sold.It automatically belongs to Hasan and Shauki (2022).Waqf institution has played a vital role in developing Muslim societies.On the social level, the waqf institution contributed significantly to taking care of orphans, widows, the handicapped, and the old, by providing men with all basics they needed.Waqf institution helped to establish hospitals and provide them with buildings, staff, and equipment.Moving health centers were set throughout the countryside to cure the sick.For example, in Egypt in 1913, waqf institution had many hospitals which helped treat over a million patients (Aliyu, 2018).
According to Abdullah (2020), the most of welfare, charities, and social services in the Islamic world were contributed by waqf.The al-azhar University of Egypt was established in the year 975, and forms the oldest university in the world, also got full financial support from Waqf which hereby provides free education to people from all over the world from elementary school to university.In the year 1986, it was a provision of about 147,324,300 for this university to pay for education and building activities which comprises faculties with 6154 academic staff including 849 professors, 819 associate professors 1517 lectures, 1456 tutors, and 1510 readers, Al-Azhar university was not only well known by its contribution to the Islamic knowledge but also its contribution as the propagator of belief activities all over the world.In Nigeria; Islamic law was widely practiced particularly in the northern part of the country, under the two prominent Islamic empires (Sokoto Caliphate and Kanem Borno Empire) both in civil and criminal aspects.Umar (1987) observes that: "Before 1900 almost two third of Nigeria or to be precise all the northern part of Nigeria was governed by shariah but when the colonial rulers came, they imposed their legal system relegating the shariah to the background.However, despite these facts; the practices of Waqf were not developed during those days, except for some pieces of evidence that proved the existence of Waqf properties during the flourishing period of the Sokoto Caliphate.
Similarly, the perception of institutional Waqf in Nigeria is conditioned by the extent of a popular image of the trustworthiness of the government of the day among the people, or the institution managing the affairs of Waqf and its ability to reduce the poverty level and increase the size of a state's economy and their roles in reducing the burden of social welfare loss among the community.However, many studies carried out in Nigeria indicate that most Waqf institutions are unable to give reasonable contributions toward strengthening the economy.
Yobe is among the state that implement the sharia system and introduce management of Zakat and Waqf under the ministry of religious affairs (Mora) Department of Zakat and Waqf.After the introduction of Sharia in Yobe State; a committee of Zakat and Waqf has been inaugurated.The committee has played a significant role in establishing the institutional waqf practices, however, a study conducted by Abubakar (2015) reveals that the committee could not reach or achieve their desired goals of improving the socio-economic condition of the citizens.Similarly, the menace of insurgency has further worsened the conditions of living of the people by increasing the rate of poverty and lack of social welfare.This study is exploratory research that aims to examine the current institutional Waqf practice in Yobe Mosque and Islamic Centre, Damaturu Local Government of Yobe State.The identified challenges facing the institutions will be discussed and recommendations will be provided to better the practices of Waqf in Yobe state and other related communities.

LITERATURE REVIEW
Waqf is a charity with special features of permanency and irrevocability which enable benefits to be obtained by its beneficiaries across generations and centuries.Waqf is an Islamic endowment of property to be held in must and used for a charitable or religious purpose, a Muslim religious or charitable foundation created by an endowed must fund.The word waqf is derived from the Arabic word "waste" which means to stop, to prevent, and to detain.Islamic jurist interprets "waqf" as "detaining assets that are beneficial and physically lasting, to be given to charity", the term "waqf" linguistically, refers to forbidding the movement, transport, or exchange of something.While legally, it refers to the detention of a specific thing by the owner or appropriator or instructing that all profits or gains be solely awarded to the charity foundation to cater to the poor (Raissouni, 2001).Sadeq (2002) defined waqf as wealth shared for the benefit of individuals.He also said "it is a private possession or asset in any form that has been declared as waqf so cannot be said, inherit or given it as a gift and cannot be changed its physical source remain intact.
Traditionally, the four eminent Islamic scholars and popular schools have given the different meanings of waqf or endowment as follows; Hanafi defined Waqf as a process to preserve the source of wealth for benevolent actions and give the profit to the need.Hanafi's meant that waqf is to preserve and upkeep wealth or something that can give benefit or profit, without being consummated by the original owner and give that benefit or profit to the need.The Maliki: school of thought defined waqf as ownership of the profit from the origin of wealth which was given for endowment and given to whoever the endowment was meant for or the needy.This means that Maliki understands that waqf is giving the right to consume the profit of wealth that was given for endowment to whoever the endowment was meant for or the needy.The shafi'i school maintained that waqf is to keep the wealth that can give benefits and keep it remaining in the same form while the original owner cannot consume it.Aliyu (2018) pointed out that waqf institutions have helped tremendously in lessening tax burden and budget deficits, increasing public good as well as combating issues of inequality and poverty alleviation among other things.Likewise, a more contemporary perspective is of the notion that waqf and zakat can be used as tools in micro takaful and will promote social security and economic empowerment.Mikail et al. (2017) believed that it is important to highlight that there is no existing federal law that directly supervises the management as well as administration of waqf in Nigeria.The only provision made for waqf in the federal constitution is in highlights, all other issues about waqf are to be handled under the shariah law Oseni (2012).Despite the numerous advantages of waqf institutions among the communities; waqf institutions continued to face several challenges which impede their development, this study reviews some of the issues attached to these problems as follows:

Issues Related to Trust and Confidence
Trust and confidence are among the major factors responsible for the low public patronage of the state zakat and endowment boards and commissions in northern Nigeria.This is one of the major factors for the institution's inability to alleviate poverty.The frequent mention of trust and confidence by many studies calls for great concern, which made it one of the most important themes in the data collected.Zamfara state zakat and endowment board were not exonerated from this factor, the nature of the public loss of trust and confidence comes from people not being comfortable with the state government's zakat and endowment boards and commissions, which they perceived as dishonest (Ahmad, 2019).

Limited Administrative and Organizational Experience
Human resource management (HRM) is an asset of ideals that are supposed to be established in an organizational setting, these ideals are nine which include; recruitment, selection, training, development, performance appraisal, career planning, Job definition, compensation, reward, and employee participation.The primary target of recruitment and selection is to attract a maximum number of highly talented applicants to enable the selection of the best brains among people applying to work with the organization to achieve competitiveness.Training and development are the mechanisms used to earn good working results and productivity etc.A study by Blair and Sisakhti (2007) indicated that those organizations that spend much on capacity training and development tend to have better results than those who did not.Khan and Hassan (2019) studied the human resource management model for zakat institutions in Malaysia, they maintained that the management of zakat institutions must ensure that they adopt some workable human resource strategies in their collection and distribution processes.They have also recognized the differences in management styles adopted by different zakat institutions in terms of business complexity, organizational structure, and number of employees, among others.Despite that, they insist that the need for zakat managers to ensure the adoption of nine components of HRM is irreplaceable.They, however, introduced new concepts peculiar to zakat management which include the issuance of new fatwas (legal opinions), technological advances, and political changes as components to be recognized for zakat management in Malaysia.

Ineffective Management
Waqf is not a business venture that allows investors to benefit directly from its proceeds, rather it gives rewards to the investor.Thus, waqf investments do not have legal 'shareholders' who will serve as the watchdog to oversee the business operation and management is done accordingly.This circumstance exposes the waqf investment to a lot of governance and moral hazard issues.Alias (2012) has made some recommendations suggesting a few reforms to the current governance, policy, and law of waqf.Among the recommendations are to a. design a waqf governance framework, b. develop the fiqh law on fiduciary responsibilities, c. extend the financial reporting standards and regulations to waqf, d. appoint internal and external auditors, e. establish an oversight body, for example (in Malaysia) Bank Negara Malaysia and Securities Commission, f. reinstate the family waqf (as a wealth management tool), g. return the independence and autonomy of the waqf to private management, and h.hire skilled and knowledgeable staffs who will foster the movement cycle of waqf assets following Maqasid Shari'ah.In addition, the laws and regulations relating to the formation of a waqf must be established.

Lack of Proper Public Enlightenment
Knowledge is a basic necessity in every aspect of human endeavor, it is never in the habit of mankind to have a desire for anything he does not know.This indicates that loving something s attached to the level of knowledge one has over it.Alawneh (1998) insisted that acquaintance with an object is the major factor relating to participation in it.Thus, it is noted that man is always and only attached to these things he is familiar with.It is based on familiarity and awareness; humans interact freely to choose between different alternatives.Abdullah and Rahman (2007) attempted to examine the impact of awareness of Islamic Banking services among the managers of Malaysian banks.Their findings indicate that a sufficient number of Bank managers in Malaysia are having the required knowledge of the general principles of Islamic banking and finance.It is also discovered that they are having only a moderate knowledge of Musharakah and Murabahah aspects of Islamic finance even though these are among the major products of Islamic banking.The results also indicate that managers are poorly knowledgeable about other basic risk factors such as ghurm and gharar.The authors, therefore, recommend continuous training as an important mechanism to improve their awareness of the discipline and operations of Islamic financial institutions.Thus, to attract people to participate in waqf practices as a means of charity giving there is a need to rise their level of awareness over such practices from all perspectives, religiously and socially.Malik and Munawar (2018) recommends that waqf practices should be given wider publicity through the use of mass and electronic media.This idea encourages the use of social media such as Facebook, Twitter, and Instagram.
Similarly, suggested that there is a need to adopt any effective means in promoting awareness and knowledge about the practices and roles of waqf among the communities, and adopt all major mechanisms and techniques in effective marketing.In this context, awareness promotion of waqf practices may be described as any medium that will help in broadcasting and publicizing the roles of waqf practices to the general public to increase their understanding of it.

MATERIALS AND METHODS
This study is exploratory research aiming at exploring the roles and advantages of government-established waqf institutions among Muslim communities of Yobe state, the study focused on the major waqf institution established by the state government named Yobe Mosque and Islamic center.The researchers could not find any previous studies about the center and thus, it chooses to adopt theoretical approaches relying on literature reviews on a relevant topic and the analysis of the documents collected from the research area.A literature review is the best approach in exploratory studies as supported by George (2023) that it is the methodology that is applied when investigating research questions that have not been studied previously.
In achieving the objective of the study, document analysis is adopted as a systematic means of evaluating the variety of documents received from the institution under study to help in ensuring that an in-depth procedure has been followed for reviewing or evaluating the documents.The aim of adopting the literature review is to summarize and synthesize the ideologies, conceptual meanings, and arguments on the waqfs' role in establishing social welfare among communities.The study believed that building on already existing knowledge helps the researcher in investigating and even turning the wheels of the subject to in-depth knowledge of the practical experiences of others.

RESULTS
The findings of this study were collected from the documents received from the study area which is Yobe Mosque and Islamic center as waqf institution established by the Yobe state government, the documents itemized the historical background of the institution, the organizational and administrative structure, the departments and sections and stipulates major activities and achievements of the institution.
The Establishment of Yobe Islamic Centre as Waqf for Social Welfare Yobe Islamic Centre was established in 1992 with the main aim of promoting and strengthening Islamic and Cultural values through the provision of high-quality education for Muslims to develop their consciousness of their position as the vicegerent of Allah on earth and hence discharge this responsibility effectively.This will also contribute to the sound moral growth of the people of the State in particular and the nation as well as humanity in general.It is established to offer education at the Nursery, primary, secondary, and tertiary levels.It also offers orientation services aimed at creating public awareness and enlightenment through conferences, seminars, workshops, symposiums, lectures, refresher courses, etc. tailored towards building bridges of understanding and inviting to the way of Allah (SWT).The educational institutions of the Centre seek to integrate Islamic and Western education, without necessarily compromising their Islamic identity so that students will have a solid Islamic orientation in any field of specialization.

Organizational Structure of the Centre
The organizational structure of the Centre consists of the Board of Trustees as the highest decision-making body and an Academic Board responsible for coordinating academic programs.The Board of Trustees is assisted by the Director General who is the Chief Executive Officer of the Centre being responsible for executing the decisions of the Board of Trustees and coordinating the day-to-day activities of the Centre.In carrying out these responsibilities, the Executive Secretary will be assisted by four departmental heads each heading one of the four Departments of the Centre thus:  Administration and Finance Department  Planning, Research, and Documentation Department  Education Department  Daawah Department The responsibilities of the Board of Trustees, Academic Board, Management Committee, Director General, and the Departments are as follows:

Board of Trustees
The Board of Trustees is the highest policy-making body of the Centre charged with the responsibilities of general control and supervision of the policy, finance, and property of the Centre.It is responsible for recruitment, appointments, promotions, and discipline of staff of the Centre.It also coordinates the collection of donations, gifts, endowments, etc. on behalf of the Centre.

Management Committee
The Management Committee is responsible for the general management of the Centre, functioning within the guidelines of the Board of Trustees.It is responsible for the implementation of all non-academic programs of the Centre.It consists of the Executive Secretary as the Chairman and all Head of Departments as members.

Academic Board
The Academic Board consists of the Chairman or any member of the Board of Trustees as the Chairman.The Executive Secretary, the Directors of Administration and Finance, Planning, Research and Documentation, Daawah, Education, and all other Heads of Academic Sections and Units are members.In addition, the Chairman and one other member of the present Education Sub-committee are to be members of the Academic Board.The Board is responsible for the effective and efficient implementation of all academic programs of the Centre with the proper and professional guidance to achieve the overall objectives.The Academic Board is empowered to make additions, subtractions, or amendments to the existing and future academic programs of the Centre considering the totality of its objectives.In addition, the Board is to carry out the following:  Plan and organize all educational programs of the Centre as appropriate;  It is responsible for both staff and students' welfare and discipline;  The Board is responsible for the proper and effective implementation of all other programs of the Centre as adopted by the Board of Trustees. It is to cooperate, coordinate and liaise with other Centres and organizations in the field of Islamic Scholarship, learning, and propagation.

Director General
The Director General is responsible for the day-to-day management of the Centre.He is to coordinate the activities of the Centre and carry out the decisions of the Board of Trustees and the Academic Board.

Administration and Finance Department
The Administration and Finance Department is responsible for all financial, budgetary, Administrative, and personnel matters such as:

Education Department
The Education Department is responsible for coordinating the educational programs of the Centre providing a wide range of educational services to individuals and Muslim communities at the Nursery, primary, secondary, and adolescence.The Centre undertakes approved courses in both sciences and humanities in addition to Arabic and Islamic Studies providing a balanced integrated curriculum.The school offers a six-year study program, which prepares students for the Senior Secondary Certificate Examination (SSCE) and other similar examinations at this level.

Tajweed School Section
The Tajweed School is established in, order to strengthen the memorization of the Holy Qur'an in the best possible manner.The graduates of this school are to establish local Tajweed schools in their areas.

Daawah Department
The Daawah Department is responsible for the organization and conduct of public enlightenment and other non-conventional educational programs like seminars, conferences, symposia, lectures, workshops, refresher courses, vocational and other training programs as detailed below:  Refresher Courses The Centre provides a series of fresher courses for teachers of Arabic and Islamic Studies, Preachers, Imams, intending pilgrims, etc.This is designed to improve the quality of teaching and the imparting of knowledge and skills to enhance the standard and quality of education as well as the general practice of the Islamic religion.
 Youth Training Programmes This training program provides courses and training aimed at, counteracting the bad and corrupting influences of our society on young adults.This also provides character training, orientation, and the building of good attitudes in our youth.
 Vocational Training Programmes The Centre organizes and conducts vocational training programs in various fields for the gainful self-employment of our youth.This will assist the Muslim youth to become more productive and creative human beings within the framework of their potential.It is envisaged that this will enable them to be economically secure, independent, and productive members of the community.
 General Daawah Programmes: To evolve and undertake comprehensive and purposeful Daawah through public lectures, seminars, conferences, symposia, workshops, discussions, etc., and the use of electronic and print media catering to the needs of the youth, adults (males and females) as well as new converts into the fold of Islam.
 Publications To organize the printing and publication of basic literature required in schools, Daawah activities, and general education within society.
 Research Activities To coordinate and undertake a deep study into the Tsangaya Schools, Islamiyya and Government established schools with a view of making them function effectively in teaching Arabic and Islamic Studies.
 Organization of Competitions Organize Islamic education competitions that will encourage the pursuit and application of knowledge in various fields of Islamic education.
 Contact with Islamic Organizations To establish contacts with other organizations within and outside the country for cooperation and exchange of information.
 Monitoring of Un-Islamic Activities To monitor and check the works and activities of Clubs, Secret societies, and the proliferation of bars and hotels to ensure a morally upright society and discourage moral vices within the community.

Mosque Department
The mosque department is responsible for ensuring the conduct of the five daily prayers, and weekly sermons of the Friday prayer with special attention on matters relating to worship, devotion, and modality as well as current issues affecting the Muslim community such as security, state of political affairs, etc. Broadly speaking, this department handles all matters of Islamic educational programs to the Muslim ummah, public enlightenment through da'wah and workshops as well as social activity programs of the Center.Since its inception to date, various achievements have been made including the following:  Educational Progammes Historically, a mosque was the first educational institution where Muslims used to have basic secondary and tertiary education during the earlier days of Muslim communities.As soon as the mosque was commissioned, educational activities commenced immediately throughout the week.Scholars we have drawn from various Muslim organizations and the academia, in addition to Chief Imam and his deputing Lessons on the Qur'an, Hadith, Fiqh, and the biography of the prophet Muhammad (SAW) among others are being taught.Furthermore, all scholars that were assigned to teach at the Mosque were placed on N50,000 monthly allowances.
 Da'wah The Da'wah program was designed to take care of public enlightenment, mobilization, and sensitization against immoralities such as drug abuse and other social vices.Different methods were applied to achieve these such as organizing public lectures at Mosque premises, organizing roundtable sensitization meetings with Islamic faith-based N.G.Os, unified Friday sermons, Radio Link programs, etc. Guidance counseling of converts and other related matters are also taken care of.
 Public Enlightenment Programs Seminars are organized especially during the month of Ramadan to address issues of an urgent need for those bothering Muslim communities.So far, issues of safety of individuals or commuter vehicles transport workers in collaboration with Road Safety Corps Marshall were adequately conducted.Programs are successfully organized on Drug Abuse phenomena in collaboration with National Drug Enforcement Agency (NDLEA).The issues of Boko Haram menace, self-actualization, and entrepreneurship from Islam perspectives, issues of Muslim unity, and other related matters were also discussed accordingly.
 Conduct Social Functions The social functions committee is one of the committees appointed by the Chief Imam, Ustaz Muhammad Yusuf to achieve the objectives for which the department was established functions of the committee are the coordination of Marriages, Funerals, Walima, and other social activities.The most successful activity being carried out by this committee is the coordination of Marri personally sponsored by His Excellency, Governor Ibrahim Gaidam F.N.C.A., F.C.P.A. since the inception of his administration in January 2009.After the Friday prayer of 2nd April 2009, His Excellency's main policy pronouncement was to support all Marriages scheduled to take place at the Yobe Mosque through payment of Dowries.He went further and launched the program and settled the dowry of N40,000 for that day.
Since then, the pledge has been sustained.The committee was charged with the responsibility of coordinating such marriages.To ease their work, the committee categorized the payment of Dowries into four.These are, Divorcees, Spinsters, People living with HIV, and female converts to Islam to be supported by the payment of N15,000; N20,000; N30,000, and N30,000 respectively.While administering such marriages, conditions were set to ensure that couples are tested to know their HIV status, with the genuineness of the marriages confirmed by visiting the parents of the proposed couples and obtaining information from their neighbors and Imams of the local mosques.The program even at the height of the insurgency in the state.
From the inception of this program to date, over 2,600 marriages have been contracted of which two hundred 200 are for people living with HIV.Therefore, regardless of the health status of couples, the program extends its dowries accordingly and only couples of the same status are paid.
 Coordination of Yobe State Council of Imams The Mosque department, through the Council of Imams, consisting of the Chief Imam as Chairman Chief Imams of the 13 Emirates in the state, and other individuals as members, coordinate the functions of the Yobe State Juma'at Imams.The council meets from time to time to review issues and problems confronting the members of the community with the view to taking appropriate actions through Friday sermons, lectures, discussions, and announcements among others.It also serves as an advisory body of government and other stakeholders in its role of promoting peace and harmony in the state in particular and the country in general.Shortly, the council intends to harmonize all Friday sermons in the state to achieve unity among all Muslims.
 Conduct of Eid Prayers Due to the demand to have more Eid praying grounds in the state capital, the Mosque introduced the conduct of the two Eids in the year 2013.This was to ensure the attendance of Eid by individuals from parts of the town by bringing the Eid prayer closer to the people and easing the movement of worshippers.The Eid in the Centre has become very popular and the number of people attending the Eid prayers has been overwhelming especially with the relative peace in the state after the insurgency period.The prayers are also used in the dissemination of information vital to society in general and Muslim in particular.
 Forging Unity Among the Various Groups In its further effort to forge unity among the various groups of Muslims, the mosque played host to Islamic groups with different doctrinal understandings and orientations.Groups like the Tijjaniyya brotherhood and the Izala movement have on different occasions been allowed to conduct their programs in the Centre.Furthermore, such groups that were hitherto not accommodating each other have come together to discuss their differences and remove some misunderstandings and misconceptions.The Centre has provided the venue for the gatherings of many such groups and would continue to do so as long as they stay to the teachings of the Qur'an and Hadith of the holy Prophet (SAW).
 Coordinate Ramadan Activities During the Ramadan fast, the mosque organizes Tafsir, Tarawih, Tahajjud, and I'tikaf for Muslims from far and near.Weekend lectures are also organized and delivered by prominent Islamic scholars.This e jointly organized by various Islamic groups such as the Federation of Muslim Women Associations Nigeria (FOMWAN), Muslim Sisters Organization (MSO), and Women in Da'wah among others which strengthen the ties of relationship.

DISCUSSIONS
Although, this study was exploratory research that is aimed at exploring the actual establishments' structures of Yobe Islamic Centre; there is still a need for a general recommendation that is aimed at addressing the challenges faced by various waqf institutions.The findings in this study indicate that the Centre has a very well-developed management and administrative framework that if adequately adopted could help ensure a very sound and active waqf institution that serves the social welfare purposes of the community.However, no institution could be free from the challenges, especially those various problems and challenges faced by almost all waqf institutions in the process of collecting and developing waqf funds by waqf to achieve the optimal realization of waqf fund collection.
As stated by Sargeant and Lee (2004) trust in charitable institutions can lead donors to their commitment and loyalty to these institutions.The same principle applies to the relationship between waqf institutions and their waqifs.This is in line with a study by Kassim et al. (2019) which stated that trust is one of the internal factors that can influence the desire of waqifs (donors) to continuously donate their money to waqf institutions.Therefore, waqf institutions need to make various efforts to foster public trust which can then create a commitment from waqifs to continue to channel their funds to the institutions.
Similarly, a study by Blair and Sisakhti (2007) and Khan and Hassan (2019) indicated limited administrative and organizational experience and recommends that those organizations that spend much on capacity training and development tend to have better results.Alias (2012) maintained that many waqf institutions are suffering from ineffective management and thus make some recommendations suggesting a few reforms to the current governance, policy, and law of waqf.Malik and Munawar (2018).Observed that issues related to awareness are serious problems impeding the growth of zakat and waqf, thus the study adopted the following recommendations:

Trust and Confidence
Building trust and confidence of the following; a-waqf payer through provision of attractive incentives by direct engagement of the payer in the waqf management process b-the recipients through engagement in the process of reproduction of the waqf properties and c-the community at large by making a clear and transparent reports to public.

Administrative and Organizational Experience
Train he waqf staff to be acquainted with the uses a clear framework of information system and strategic tools to regularly assess the processing, monitoring, and analysis of waqf management system as follows: reinstate the family waqf (as wealth management tool) g) ensure independence and autonomy of the waqf to private management, and h) Hire skill and knowledgeable staffs who will foster the movement cycle of waqf assets in accordance to Maqasid Shari'ah.

Lack of Proper Public Enlightenment
The use of newly invented electronic media is recommended as an active means for public enlightenment and awareness creation, these medias includes but not limted to: a-Official Websites b-Facebook pages c-Twitter handles d-Instagrram pages e-Linkedin Accounts f-Tiktok etc Source: Authors thesis titled towards the the institutionalization of zakat management in Kano state

CONCLUSIONS
This study has presented waqf as a powerful tool for the establishment of social welfare and sustainable community development by stimulating the economic growth of various Muslim communities and nations.It is, therefore, imperative for Muslim communities to put more emphasis on how to re-energize their governance and administration.Although the data collected from Yobe Islamic Centre has proven that the institutional formation of the Centre has made all necessary legal provisions and documented administrative processes; the center cannot be in isolation from other waqf institutions, thus, all challenges facing other waqf institutions should be addressed as a holistic problem affecting the systems.The recommendations above will not only assist waqf in achieving its core objectives but will also open a window of opportunity for social entrepreneurs to widen their scope of contributions.However, for waqf institutions to work effectively; several issues need to be addressed and several important reforms need to be done.
a) Analysis of financial statements and accounts; b) Shari'ah compliance analysis; c) Collection model analysis; d) Disbursement model analysis; e) Analysis of good amil governance f) Ability to evaluate the performance of the institutions and identify the strategic areas of functions Ineffective Management a) design a waqf governance framework b) develop the fiqh law on fiduciary responsibilities c) extend the financial reporting standards and regulations to waqf d) appoint internal and external auditors e) establish an oversight body, for example (in Malaysia) Bank Negara Malaysia and Securities Commission f) Preparation of monthly returns of expenditure  Seeking ways and means of financing the activities of the Centre, e.g through donations, fundraising activities, etc. Preparation of progress reports on a monthly, quarterly, and annual basis  Establishment and running of commercial ventures like-Publishing Houses, Bookshop, Engineering or related companies, shopping complexes, catering services, Audio and Video recordings and sales, hiring, etc, Health clinics, mobile dispensaries, hospitals, rehabilitation Centres, Dispensation and sales of pharmaceuticals, Business centers and any other business enterprises that are consistent with the aims and objectives of the Centre. Development and upkeep of the conference Centre  Development and Management of the Library complex  General construction and supervision of projects of the Centre  General maintenance of the landed properties of the center  Preparation and payment of salaries, allowances, etc.  Payment for goods and services, issuance of warrants, agreement, etc.  Preparation of Bank reconciliation statements  Preparation of final Accounts on an annual basis  Daily cleaning and maintenance of the Mosque and its surroundings as well as other structures of the Centre  Public relations, legal matters, Internal Audit  Policy initiation on financial matters  Budget preparation in coordination with other Departments and Units Preparation of annual and quarterly appropriation of funds to various Departments and Units  Planning, Research, and Documentation Department The Planning, Research, and Documentation Department of the Centre is responsible for Planning, Research, Monitoring, and Commercial functions as well as the upkeep of data for the Centre as detailed thus:  Preparation of Development Plans (Rolling, medium, and perspective)  Monitoring and evaluation of plan implementation  Research into the internal organization, operation, and modalities of the Centre  Monitoring of performance and efficiency targets for various sub-divisions and staff of the Centre  Constant collection and planning of data and statistics relating to the Centre  Data bank, Computer services, library, etc.  Policy initiation of Planning, Research, and Documentation as well as Commercial activities 

Table 1 .
Strategic Recommendation for Yobe Islamic Centre as Waqf Management Institution Author Contributions: Conceptualization, H.H. and S.M.I.; Methodology, H.H.; Software, H.H.; Validation, S.M.I.; Formal Analysis, H.H. and S.M.I; Investigation, H.H. and S.M.I.; Resources H.H. and S.M.I.; Data Curation, H.H; Writing -Original Draft Preparation, H.H. and S.M.I.; Writing -Review & Editing, H.H. and S.M.I.; Visualization, H.H. and S.M.I.; Supervision, S.M.I.; Project Administration, S.M.I.; Funding Acquisition, H.H. and S.M.I.Authors have read and agreed to the published version of the manuscript.Institutional Review Board Statement: Ethical review and approval were waived for this study, due to that the research does not deal with vulnerable groups or sensitive issues.Funding: The authors received no direct funding for this research.