Medical costs in Malaysia have increased drastically and have affected not only the government and the private health sectors but also the asnafs. As for Perak, MAIPk is responsible for administering and managing all zakat matters in its respective state. Therefore, this study is conducted based on three objectives; to explain the collection and distribution of zakat to the asnaf group who are burdened with the cost of medical treatment managed by MAIPk, to identify the form of distribution by MAIPk to asnaf who need assistance in the form of medical or health and to analyze the role and strategy of MAIPk in allocating zakat funds for the health and medical sector. This study adapted a qualitative study design, in which data were collected through library research approach and involved secondary sources as well as analyzed using content analysis and thematic methods. The results of the study found that in term of zakat collection, MAIPk has received a lot of business zakat in its institution. Meanwhile, in term of distribution of zakat, people on behalf of the MAIPk visited the families involved with medical aid and provided the aid to the needy asnaf families without any third-party intervention to avoid any kind of fraudulent. Besides, the form of distributions of medical or health by MAIPk to asnaf who need assistance were
Al-takhalli and at-tahalli are among the most important practices in Sufism to develop Muslim spiritual and attitude. Al-takhalli means to fight or remove from the character and spiritual the abominable things, while al-tahalli means to adorn the Muslim character and spiritual with good things. Studies show that al-takhalli and at-tahalli practices can form a good religious personality and avoid immoral behavior, while weakness is seen as one of the causes of various social problems among Muslim. In universities, statistics of social problems show that a few of Muslim students involved in the problems and have low levels of religious personality. Thus, the main objective of this study is to examine the level of al-takhalli and and at-tahalli practices among university students. A survey was conducted at Universiti Teknologi MARA Perlis Branch. A total of 112 students were selected at simple random as respondents. Data were collected through survey techniques using 6 likert scale instruments that had gone through validity and reliability procedures. Descriptive analysis using SPSS 26.0 software was conducted to see the mean and percentage of findings. Overall, the findings of the study indicate that university students perform the at-takhalli and at-tahalli practices in their lives. However, the findings show that the practice of al-tahalli (mean=4.78) is given less attention than the practice of at-takhalli (mean=5.16). It needs to be improved in order to ensure the Muslim not only abandons munkar or bad things but continues to do good deeds and in turn can produce excellent ummah.
The COVID-19 pandemic has resulted in significant changes in the norms of community life worldwide. In 2020, the World Health Organization (WHO) declared the epidemic a pandemic. The phase will enter an endemic due to the successful implementation of widespread vaccination programs throughout the country. This situation has undoubtedly affected various sectors, especially the economic and health sectors. When the economic sector is affected, then the operation of zakat institutions is not exempt from facing a significant impact in the collection and distribution of zakat. Therefore, this paper aims to examine the handling of zakat collection and distribution by the Selangor Zakat Board (LZS) during the COVID-19 pandemic in Selangor. This paper uses a qualitative research approach through a literature review involving books, articles, journals, newspapers, LZS official website, LZS policies and related circulars. The content analysis method will be applied to the sources, materials and documents that have been obtained. Based on the study's findings, the LZS has implemented effective alternatives in the collection and distribution of zakat in the face of the COVID-19 pandemic. The alternatives are to implement an extensive campaign in the electronic media, provide assistance regularly according to the situation, assist in bulk, and work with various parties to launch the collection and distribution of zakat. To smooth the distribution of zakat during the pandemic, LZS has also launched the COVID-19 Special Assistance Program. The proactive measures taken by LZS can reduce the impact of the COVID-19 pandemic, especially in the economic sector in Selangor.
Purpose This paper aims to analyse the implementation of istibdal waqf property in several states of Peninsular Malaysia. To achieve this objective, this study identified the amount of waqf property ‘am (general) and waqf property khas (special) which were involved in the process of istibdal in each state, the factors that have caused the istibdal to be implemented, the rate of istibdal involved for each lot of waqf lands and the type of property replacement performed. Design/methodology/approach This study used the qualitative method, whereby the researchers had collected secondary data consisting of documents related to waqf from the State Islamic Religious Council (MAIN). The type of documents obtained were public records. The data collected were analysed using the content analysis techniques. Findings The results showed that there are several factors involved in the implementation of istibdal, namely, the acquisition of waqf land by the State Authority, applications by external parties for a particular interest and the initiatives taken by the MAIN on waqf property which is problematic and uneconomical to generate waqf fund. This study also found some Shariah and management issues, which were identified in the implementations of istibdal, whereas some cases of istibdal were only carried out on a small part of the waqf lands and there were also cases of the implementation of istibdal which have not been replaced with fixed assets as authorised by the istibdal parameter. This study suggests some improvements to the issues identified in the implementation of istibdal for waqf managers in Malaysia. Research limitations/implications The limitation of this study is that it analyses only the documents that record the implementation of istibdal in the states managed by MAIN. Thus, the analysis performed was limited to the documents obtained without involving empirical data. Practical implications This study suggests some improvements to the implementation of istibdal waqf in the states studied. Therefore, these recommendations can be used by waqf property managers to improve the process of implementing waqf property istibdal so that it can be used to its maximum potential. Social implications If the recommendations in this study can be implemented, the Muslim community will benefit greatly from the waqf property because it is being developed through the method of istibdal. This impact can increase the confidence of the Muslim community towards MAIN in managing waqf property and encouraging the Muslim community to contribute to waqf property for the welfare of the ummah. Originality/value This study involved data on a larger waqf istibdal implementations that involved several states in Peninsular Malaysia, which to the best of the authors’ knowledge, the analysis involving such large research data have not been implemented before.
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