ISSUES AND CHALLENGES OF DANA WAKAF ILMU UITM PERLIS (DWIPs)

Abstract

The establishment of waqf funds in institutions of higher learning is increasingly being developed by many public and private institutions of higher learning throughout the country. The phenomenon of the establishment of waqf funds has triggered great innovations in the development of waqf in the country. It is in line with the launch of the UniTP Purple Book Guidelines that has been enforced for use in October 2016 by the Ministry of Higher Education to develop their respective endowment management centers to generate income. In this regard, UiTM Perlis Branch took the initiative to establish the UiTM Perlis Knowledge Endowment Fund (DWIPs). Thus, this study examined the issues and challenges faced by DWIPs in helping the income generation of higher learnings institutions. This study used a qualitative method with a case study at UiTM Perlis Branch. The experience of the authors and fellow authors who led DWIPs from the beginning of the establishment to the present were analyzed and described descriptively and comparatively. The findings of the study found that there are four issues and challenges, which are lack of understanding and public awareness of waqf, management bureaucracy problems, lack of energy resources in the management of DWIPs as well as legal and financial barriers. The results of this study are intended to help spread awareness of DWIPs among the staff and gain attention from the university management. In relation to that, it can also increase the amount of knowledge endowment fund collection and benefit all UiTM Perlis Branch staff.

Internal Control Practices of Waqf Management in Yayasan Canselor, Universiti Kebangsaan Malaysia

“…Some problems that arise in the waqf management of Malaysian public universities, such as those presented by Zainuddin, Mutalib, Rashid, Rodzi and Hashim (2022), are limitations to exploring and executing waqf. Waqf institutions have to undergo a long and complicated bureaucratic process when making decisions, including applying for tax exemptions from the Inland Revenue Board.…”

Reconstruction of the Waqf Pledge as a Juridical Acronym for Expert Waqf Dispute Resolution

“…Thus, the wākif does not feel the need to be recorded or registered with the administration. 8 Thus, the waqf is carried out on the basis of sincerity and willingness alone and according to local customary procedures without the support of authentic data and certificates, so that the administrative juridical status of many waqfs is unclear.…”