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 The purpose of this study is to examine the management of cash waqf fund generation through the implementation of istibdal in Kedah. Design/methodology/approach The data are obtained through literature and empirical data. The authors first review the literature on the importance of waqf fundraising, the implementation factors of istibdal waqf and the relevance of istibdal method as a waqf fund generation medium to understand the extent to which the scholarly articles have discussed these topics. Furthermore, the authors conducted face-to-face interviews with two Kedah Islamic Religious Council (Majlis Agama Islam Kedah [MAIK]) officers, who were directly involved in the affairs of istibdal waqf to obtain holistic information regarding implementing istibdal waqf properties in Kedah. As a result, several themes are defined from the interview data before being analysed based on the content analysis method. Findings The results of the study show two istibdal implementation processes outlined by the Kedah Islamic Religious Council (MAIK), namely, the istibdal implementation process for waqf land registered title deed, and waqf land registered as reserve certificate for religious use like mosque and cemetery. The results also showed three factors in implementing istibdal in Kedah: the acquisition of waqf land by the state authority (PBN), istibdal application by the state education department (JPN) and istibdal application by the mosque committee. Out of eight cases of istibdal implementation, four have generated cash funds for MAIK through investment methods from the sale of waqf lands and rental of replaced shophouses that are able to cover the expenses of managing waqf properties in Kedah. Several suggestions are also recommended for MAIK to improve its istibdal policy, thus enabling the institution to generate cash waqf funds at the maximum rate. Research limitations/implications This study only focused on the implementation factors and the generation of cash waqf funds through istibdal in Kedah, while it can be expanded to other states like Terengganu, Kelantan and Penang. Furthermore, this study only interviewed officers who manage matters related to the affairs of waqf properties, as the session can actually be extended to other respondents, such as those specialising in cash fund generation investments and others. Practical implications This study proposed some improvements to the policy and guidelines of istibdal waqf property to MAIK after a few shortcomings were identified throughout this study. If improved, these proposals will have a significant impact, especially on the waqf properties involved in the implementation of istibdal, where it has the potential to bring cash generation and ensure the constant economic value of waqf properties. Social implications This study has a tremendous impact on society, in which their areas have cash waqf funds that can be developed. It can benefit the needy and increase funds for the welfare expenditure of Muslims through rental income, investment and development. Progress on waqf property provides a high indication of the efficiency of an organisation in managing the waqf property. Thus, the public, especially the rich, is motivated to fulfil their charitable practices through waqf mechanism and share their wealth with the needy. Originality/value This study contributes to comprehensive field data on the implementation factors and generation of cash waqf funds through the implementation of istibdal in Kedah. The results of this study are significant to be used by waqf property management.
Since the height of Islam, Higher Education Institutions (HEI) have been growing in accordance with the expansion of the educational and healthcare systems. HEI is seen as a location that acts as a hub for the exchange of information, the growth of the human personality, and as a driver of the regional socio-economic system. The instrument of waqf and endowment for higher education and health is extensively utilised as one of the strategies in assuring the stability of management and the integrity of its administration with the rise of HEIs controlled by various governments based on the concept of Islamic legislation. The purpose of this research is to describe how waqf of health and endowments for higher education and health have grown at HEIs or colleges that rely on endowment support. The researcher conducted interviews with officers who oversee the department or unit of higher education and health endowment in particular, identified HEIs and used qualitative methods to assess the data. The study's findings identified a number of significant concerns with administering and growing endowments for higher education and healthcare at HEIs, including funding and financial issues, lack of expert staff, and problems with trustee collaboration. The management of HEI must analyse how the endowments for education and health were managed during the height of Islam in order to reapply it in line with modern advancements and Islamic ideals. The researcher comes to the conclusion that HEIs must continue to develop and be prepared to handle any problems that arise when implementing higher education.
This article presents a bibliometric analysis on cash waqf which have been analysed using the VOSviewer 1.6.18 to evaluate the global research trends, specifically the publication growth, publication outputs by countries, topics of interest, and co-occurrences of author keywords. Approximately 111 articles published between 1979 to 2022 were retrieved from the Scopus database. The findings have shown a growing trend in terms of publication outputs. Most of the publications were by the researchers from Malaysia followed by Indonesia and Turkey. The keyword ‘cash waqf’ has the highest occurrence in the publications followed by ‘waqf.’ A closer look at the co-occurrences of author keywords revealed that ‘cash waqf’ has 24 links. It can be concluded that the results from the analysis could be used by future researchers to explore under research areas related to workplace cash waqf.
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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