Pub Date : 2019-12-01DOI: 10.24191/jipsf/v2n12019_19-34
Mas Nooraini Hj Mohiddin
Waqf is one of the important mechanisme in Islamic economic structure in developing countries besides zakat. The institutional role of Waqf is to reduce government burden in developing and fulfil social needs especially for Muslim society. In the majority of Muslim countries nowadays, where they have strict Shariah laws, charities such as zakat are managed by government bodies. While in non-Muslim countries such practise are managed by voluntary agencies. The methodology for this study is secondary data approach by using data analysis from the related journals, articles, and papers. This paper will discuss the role of Waqf institution in minority Muslim states in order to meet socio-economic development particularly for Muslim society. In addition, to explore to what extent Waqf institution could achieve the objective which is to minimise the poverty and improve quality life based on experince that have been through by minority Muslim in Singapore. Moreover, to identify the obstacles or challenges that the minorty Muslim face in order to improve Waqf instituition among majority non-Muslim. This paper will end up with the suggestion that may contribute for Waqf development in such countries. Keywords: Waqf, Minorty Muslim, Development, Socio-economic
{"title":"WAQF DEVELOPMENT IN MINORITY MUSLIM COUNTRY: SINGAPORE’S EXPERIENCE","authors":"Mas Nooraini Hj Mohiddin","doi":"10.24191/jipsf/v2n12019_19-34","DOIUrl":"https://doi.org/10.24191/jipsf/v2n12019_19-34","url":null,"abstract":"Waqf is one of the important mechanisme in Islamic economic structure in developing countries besides zakat. The institutional role of Waqf is to reduce government burden in developing and fulfil social needs especially for Muslim society. In the majority of Muslim countries nowadays, where they have strict Shariah laws, charities such as zakat are managed by government bodies. While in non-Muslim countries such practise are managed by voluntary agencies. The methodology for this study is secondary data approach by using data analysis from the related journals, articles, and papers. This paper will discuss the role of Waqf institution in minority Muslim states in order to meet socio-economic development particularly for Muslim society. In addition, to explore to what extent Waqf institution could achieve the objective which is to minimise the poverty and improve quality life based on experince that have been through by minority Muslim in Singapore. Moreover, to identify the obstacles or challenges that the minorty Muslim face in order to improve Waqf instituition among majority non-Muslim. This paper will end up with the suggestion that may contribute for Waqf development in such countries. Keywords: Waqf, Minorty Muslim, Development, Socio-economic","PeriodicalId":419211,"journal":{"name":"Journal of Islamic Philanthropy and Social Finance","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134238040","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-11-01DOI: 10.24191/jipsf/v1n12019_1-14
Adibah Abdul Wahab
This research is conducted to investigate factors that influenced zakat payment among companies or business entities. The study is based on qualitative analysis conducted on decision makers at 14 companies. This research uses semi structured interview format and use thematic technique for data analysis. The result shows that, efforts done by zakat institutions, actions taken by government and internal initiatives are the three main factors. Excellent customer service, efficient disbursement and good governance are the three main component for zakat institutions. Tax rebate, tax deductions, fatwa rulings and enforcement are the elements for governments’ role that can affect zakat payment. However internal motivation factors are the most dominant. It consists of three elements i.e. Board Directors understanding, Muslim Board Directors composition and company financial status. Above all, Board Directors understanding is the most crucial. Therefore, marketing effort should be focusing on decision makers of the companies through understanding their behavior. This study contributes to the theory and gives insight on factors affecting zakat payment by business entity. Keywords: Qualitative analysis, factors, zakat, companies, business entities
{"title":"SATU ANALISIS KUALITATIF TERHADAP FAKTOR PENDORONG PEMBAYARAN ZAKAT OLEH SYARIKAT","authors":"Adibah Abdul Wahab","doi":"10.24191/jipsf/v1n12019_1-14","DOIUrl":"https://doi.org/10.24191/jipsf/v1n12019_1-14","url":null,"abstract":"This research is conducted to investigate factors that influenced zakat payment among companies or business entities. The study is based on qualitative analysis conducted on decision makers at 14 companies. This research uses semi structured interview format and use thematic technique for data analysis. The result shows that, efforts done by zakat institutions, actions taken by government and internal initiatives are the three main factors. Excellent customer service, efficient disbursement and good governance are the three main component for zakat institutions. Tax rebate, tax deductions, fatwa rulings and enforcement are the elements for governments’ role that can affect zakat payment. However internal motivation factors are the most dominant. It consists of three elements i.e. Board Directors understanding, Muslim Board Directors composition and company financial status. Above all, Board Directors understanding is the most crucial. Therefore, marketing effort should be focusing on decision makers of the companies through understanding their behavior. This study contributes to the theory and gives insight on factors affecting zakat payment by business entity. Keywords: Qualitative analysis, factors, zakat, companies, business entities","PeriodicalId":419211,"journal":{"name":"Journal of Islamic Philanthropy and Social Finance","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127305333","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-11-01DOI: 10.24191/jipsf/v1n12019_30-37
Noraini Saro, Rawi Nordin
Emas sering disinonimkan dengan golongan wanita dan aset ini mempunyai nilai yang begitu berharga serta mendapat perhatian kalangan masyarakat. Sepanjang ketamadunan awal islam, emas merupakan barangan yang nilai tinggi selain perak bagi pertukaran iaitu dikenali sebagai sistem barter untuk mendapatkan sesuatu barangan lain yang diperlukan.Oleh kerana nilai emas yang tinggi , ia turut ditempa sebagai barangan emas perhiasan untuk golongan wanita seperti, cincin,gelang ,rantai dan lain-lain. Pemilikan emas kini menjadi trend dalam kalangan masyarakat yang mana ia emas ini dijadikan aset yang sangat bernilai berbanding membuat simpanan berbentuk mata wang. Oleh kerana ianya berharga dan bernilainya status emas ini maka menjadi satu kewajipan bagi mereka yang memiliki emas dan memenuhi syarat bertanggungjawab melaksanakan kutipan bagi maksud tersebut. Justeru itu,kajian ini akan melihat amalan kutipan zakat emas yang dilaksanakan di institusi zakat Malaysia. Kertas ini berbentuk empirikal di mana ianya akan melihat turun naik bagi jumlah kutipan zakat emas dari tahun ke tahun di institusi-instusi zakat yang terpilih. Kertas ini dapat membantu institusi-institusi zakat meningkatkan dan mengekalkan kutipan zakat emas dari semasa ke semasa. Kata Kunci : Sumber, Institusi, Zakat, Emas dan Kutipan
{"title":"EMAS SUMBER ZAKAT HARTA: PENELITIAN TERHADAP PELAKSANAAN KUTIPAN DI MALAYSIA","authors":"Noraini Saro, Rawi Nordin","doi":"10.24191/jipsf/v1n12019_30-37","DOIUrl":"https://doi.org/10.24191/jipsf/v1n12019_30-37","url":null,"abstract":"Emas sering disinonimkan dengan golongan wanita dan aset ini mempunyai nilai yang begitu berharga serta mendapat perhatian kalangan masyarakat. Sepanjang ketamadunan awal islam, emas merupakan barangan yang nilai tinggi selain perak bagi pertukaran iaitu dikenali sebagai sistem barter untuk mendapatkan sesuatu barangan lain yang diperlukan.Oleh kerana nilai emas yang tinggi , ia turut ditempa sebagai barangan emas perhiasan untuk golongan wanita seperti, cincin,gelang ,rantai dan lain-lain. Pemilikan emas kini menjadi trend dalam kalangan masyarakat yang mana ia emas ini dijadikan aset yang sangat bernilai berbanding membuat simpanan berbentuk mata wang. Oleh kerana ianya berharga dan bernilainya status emas ini maka menjadi satu kewajipan bagi mereka yang memiliki emas dan memenuhi syarat bertanggungjawab melaksanakan kutipan bagi maksud tersebut. Justeru itu,kajian ini akan melihat amalan kutipan zakat emas yang dilaksanakan di institusi zakat Malaysia. Kertas ini berbentuk empirikal di mana ianya akan melihat turun naik bagi jumlah kutipan zakat emas dari tahun ke tahun di institusi-instusi zakat yang terpilih. Kertas ini dapat membantu institusi-institusi zakat meningkatkan dan mengekalkan kutipan zakat emas dari semasa ke semasa. Kata Kunci : Sumber, Institusi, Zakat, Emas dan Kutipan","PeriodicalId":419211,"journal":{"name":"Journal of Islamic Philanthropy and Social Finance","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126781852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The introduction of Balanced Score Card (BSC) as one of the management accounting tools to measure the performance of companies in both aspects of financial and non-financial positions has been predominantly used since 1992 and has resulted in positive energies for the profit-making companies. Hence, the extension of the BSC is also required to help the social business organisations in delivering their multiple bottom lines in the most effective ways and providing organisations a mechanism to track their performance holistically through both quantitative and qualitative information. The objective of this paper is to identify and evaluate the indicators used in the BSC as a performance measurement tool for the Islamic Philanthropy Institutions (IPI)s mainly in Pusat Zakat Melaka (PZM) under four main perspectives which are financial perspective, stakeholder’s perspective, internal process perspective and learning and growth perspective in order to achieve the institute’s vision and mission. The findings show that the indicators available for all of the perspectives can be measurable and consistent with the institute’s mission and vision. The outcome of this study could provide a guideline in designing a proper measurement system that can be implemented by the other IPIs in Malaysia in order to maintain its sustainability and competitiveness in future. Keywords: Performance measurement, balanced scorecard, philanthropy
{"title":"PERFORMANCE MEASUREMENT SYSTEM USING BALANCED SCORE CARD: A CASE STUDY IN PUSAT ZAKAT MELAKA, MALAYSIA","authors":"A’ieshah Abdullah Sani, Amilia Saidin, Siti Azrina Adanan, Khair Syakira Bustamam","doi":"10.24191/jipsf/v1n12019_15-29","DOIUrl":"https://doi.org/10.24191/jipsf/v1n12019_15-29","url":null,"abstract":"The introduction of Balanced Score Card (BSC) as one of the management accounting tools to measure the performance of companies in both aspects of financial and non-financial positions has been predominantly used since 1992 and has resulted in positive energies for the profit-making companies. Hence, the extension of the BSC is also required to help the social business organisations in delivering their multiple bottom lines in the most effective ways and providing organisations a mechanism to track their performance holistically through both quantitative and qualitative information. The objective of this paper is to identify and evaluate the indicators used in the BSC as a performance measurement tool for the Islamic Philanthropy Institutions (IPI)s mainly in Pusat Zakat Melaka (PZM) under four main perspectives which are financial perspective, stakeholder’s perspective, internal process perspective and learning and growth perspective in order to achieve the institute’s vision and mission. The findings show that the indicators available for all of the perspectives can be measurable and consistent with the institute’s mission and vision. The outcome of this study could provide a guideline in designing a proper measurement system that can be implemented by the other IPIs in Malaysia in order to maintain its sustainability and competitiveness in future. Keywords: Performance measurement, balanced scorecard, philanthropy","PeriodicalId":419211,"journal":{"name":"Journal of Islamic Philanthropy and Social Finance","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116934153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-11-01DOI: 10.24191/jipsf/v1n12019_38-54
Norajila Che Man, Nor Azlina Abd Wahab, Norafifah Ab Hamid, Rawi Nordin
Waqf is one of the essential instruments in developing the economy of the Muslims. The role of waqf is not only limited to intrinsic worship but it also covers all areas of development such as education, health, economic activities, agriculture and so on. Waqf can also play its role in developing the tourism industry which is one of the activities recommended in Islam as tourism is a platform to develop the society in terms of culture, heritage, society and economy. In Malaysia, the tourism industry acts as one of the main sectors contributing to the country’s economic growth. The practice of waqf in tourism in Malaysia can be viewed through the efforts made by JAWHAR and other agencies due to the awareness of ensuring waqf properties are developed through a contemporary approach. This paper focuses on the role of waqf in Islamic-based tourism sector in Malaysia. Key Words: Waqf, Islamic Tourism, Tourism Industry
{"title":"POTENTIAL OF WAQF INSTRUMENT IN TOURISM INDUSTRY IN MALAYSIA","authors":"Norajila Che Man, Nor Azlina Abd Wahab, Norafifah Ab Hamid, Rawi Nordin","doi":"10.24191/jipsf/v1n12019_38-54","DOIUrl":"https://doi.org/10.24191/jipsf/v1n12019_38-54","url":null,"abstract":"Waqf is one of the essential instruments in developing the economy of the Muslims. The role of waqf is not only limited to intrinsic worship but it also covers all areas of development such as education, health, economic activities, agriculture and so on. Waqf can also play its role in developing the tourism industry which is one of the activities recommended in Islam as tourism is a platform to develop the society in terms of culture, heritage, society and economy. In Malaysia, the tourism industry acts as one of the main sectors contributing to the country’s economic growth. The practice of waqf in tourism in Malaysia can be viewed through the efforts made by JAWHAR and other agencies due to the awareness of ensuring waqf properties are developed through a contemporary approach. This paper focuses on the role of waqf in Islamic-based tourism sector in Malaysia. Key Words: Waqf, Islamic Tourism, Tourism Industry","PeriodicalId":419211,"journal":{"name":"Journal of Islamic Philanthropy and Social Finance","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133284710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-11-01DOI: 10.24191/jipsf/v1n12019_55-66
Sharifah Adlina Tuan Sayed Amran, Mohamed Saladin Abdul Rasool, Siti Mariam Ali
Wellbeing is defined as a situation of positive feeling (happiness and satisfaction) and positive functioning elements (engagement and self-acceptance). Recent studies have shown wellbeing is conceptualized in a multidimensional form, explained in both objective and subjective perspective. From an Islamic perspective, wellbeing is explained through inside and outer fulfillment, driving towards a peaceful life, named as Hayat-e-Tayyaba. The objective of the vision of wellbeing is to satisfy the material and non-material needs. The maqasid al shariah principles are normally used by scholars to explain wellbeing in the Islamic perspective. The objective of this empirical paper is to present Islamic Household wellbeing Index (IHWI) using the five dimensions of maqasid al shariah. The present study employs 35 experts in identifying the five dimensions and the variables of the IHWI. The formulation of the IHWI is deliberated and its interpretation is highlighted. Keywords: Wellbeing, Maqasid al-shariah, micro
{"title":"ADRESSING HOUSEHOLD WELLBEING THROUGH MAQASID SHARIAH: A MICRO PERSPECTIVE","authors":"Sharifah Adlina Tuan Sayed Amran, Mohamed Saladin Abdul Rasool, Siti Mariam Ali","doi":"10.24191/jipsf/v1n12019_55-66","DOIUrl":"https://doi.org/10.24191/jipsf/v1n12019_55-66","url":null,"abstract":"Wellbeing is defined as a situation of positive feeling (happiness and satisfaction) and positive functioning elements (engagement and self-acceptance). Recent studies have shown wellbeing is conceptualized in a multidimensional form, explained in both objective and subjective perspective. From an Islamic perspective, wellbeing is explained through inside and outer fulfillment, driving towards a peaceful life, named as Hayat-e-Tayyaba. The objective of the vision of wellbeing is to satisfy the material and non-material needs. The maqasid al shariah principles are normally used by scholars to explain wellbeing in the Islamic perspective. The objective of this empirical paper is to present Islamic Household wellbeing Index (IHWI) using the five dimensions of maqasid al shariah. The present study employs 35 experts in identifying the five dimensions and the variables of the IHWI. The formulation of the IHWI is deliberated and its interpretation is highlighted. Keywords: Wellbeing, Maqasid al-shariah, micro","PeriodicalId":419211,"journal":{"name":"Journal of Islamic Philanthropy and Social Finance","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127258280","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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