This study examines the domain of Islamic social finance within the framework of addressing prevalent challenges and harnessing potential for significant socio-economic impact. It lies in the acknowledged ability of Islamic social finance mechanisms - zakat, Islamic crowdfunding, Islamic microfinance and waqf - to address poverty and promote economic equality, yet the full realization of these benefits is impeded by numerous challenges. This study therefore identifies the primary issue as understanding these impediments and determining how to effectively navigate them for enhanced Islamic social finance impact. Its aim is to comprehensively analyze the issues, identify unexploited opportunities, and formulate recommendations for a robust and impactful Islamic social finance system. To this end, the study utilizes a library-based approach, conducting an extensive review of relevant literature, including academic articles, books, policy reports, and case studies. It is revealed that governance and regulatory challenges, socio-economic obstacles, and discrepancies in the application and understanding of Islamic social finance mechanisms are the primary hurdles. Potential solutions range from harmonizing regulatory standards, promoting transparency and accountability, to fostering economic empowerment and cross-border collaboration in the Muslim world. This study implies that addressing these challenges and harnessing Islamic social finance's potential can lead to a more effective poverty alleviation strategy, contributing to wealth redistribution, social justice, and sustainable development in line with Islamic principles. This research, therefore, holds substantial implications for policymakers, regulators, and practitioners within the Islamic social finance ecosystem, and suggests the necessity of collaborative, informed efforts to unlock the transformative power of Islamic social finance.

Waqf is a form of charity which is highly recommended in Islam. In Malaysia, most of the states impose solely on perpetuity property based on Shafiᶜiy school of law view as stated in State Administration of Islamic Law Enactment and State Waqf Enactment. However, there are certain states allowed the implementation of temporary waqf such as Johor, Federal Territory of Kuala Lumpur, and Sarawak. In 2020, most of the country across the world including Malaysia are affected by deadly disease which is known as COVID-19. The World Health Organization (WHO) declare it as pandemic on January 2020. Malaysia Government has issued Movement Control Order (MCO) as a preventive measures to overcome this contagious disease. Many institutions and employment sectors are ordered to stop their operation temporarily. The negative impact of MCO affected daily life routine, public safety and security, education, and business. Thus, the objective of this paper is to study the concept of temporary waqf from the Islamic perspectives and to explore the advantages of temporary waqf in combating COVID-19. This paper has conducted inductive and deductive methods. In this qualitative research, data has been collected by using library research, observations, and interview. The result of this paper shows that temporary waqf products brought many advantages as compared to perpetuity waqf in combating this pandemic COVID-19.

Tawarruq personal financing is one of the most profitable Islamic finance products to Islamic financial institutions. However, it has been pointed out that its implementation triggered some controversial issues which related to the prohibition of gharar (ambiguity). This problem is getting bigger because there is no specific guideline prepared by the Central Bank of Malaysia (BNM) for the sake of proper tawarruq implementation. Hence, the objective of this research is to evaluate the existence of gharar in the tawarruq personal financing. This qualitative research adopts library method and observation method. The primary data is gained through the method of interviews with three selected respondents from Bank Islam Malaysia Berhad (BIMB). This research discovered that the gharar is existed in the implementation of tawarruq personal financing. This research concluded that its existence is permissible based on gharar yasir principles. The clarification in this research will retrieve the skeptical towards Islamic banking products and boost its productions. Nevertheless, it is recommended that this kind of research could be extended to explore on the other Islamic financing concepts such as musharakah, ijarah and al-rahnu to be implemented as personal financing instruments.

This research analyzed the issue of non-uniformity estimation of agricultural zakah in Malaysia. The administration and management of zakah is under the jurisdiction of State Islamic Council (MAIN) as stated in Federal Constitutions. Thus, there are diversity policies and laws set by the State Mufti Department through the Fatwa Committee and the State Islamic Religious Council (MAIN) based on the Administration of Islamic Law Enactment or Ordinance respectively, for example inconsistency nisab setting for metric weights of 363 bushels, 375 bushels and 400 bushels. Similarly, the applied rate variability in some states only charge a single rate either 5% or 10% and most other states limit the alternative rate of 7.5%. The objectives of this study are to research the causes of diversity assessment and examine factors of agriculture zakah in Malaysia such as nisab, rate and to study the deduction of costs in Malaysia. Therefore, this study analyses the nonuniformity estimation of agriculture zakah involving policy makers, namely the State Mufti Department and officers in charge of the zakah management namely the State Baitulmal. The methodology of this study is done using the primary data which is the interview with the State Mufti Department and the State Baitulmal in states of Selangor, Penang, Perlis, Terengganu and Sarawak. The data analysis uses the descriptive and the comparative methods. This study carries an important implication, where every fatwa that has been issued needs to be reassessed from time to time, so that the law of zakah-granting will continuously be current, dynamic and more importantly, practical to be used by from one generation to another.

Islam amat menekankan soal pemerkasaan populasi fakir dan miskin. Usaha pemerkasaan ini dapat dilihat sejak dari zaman Nabi SAW di mana pengurusan berkesan dan pemesatan harta wakaf, zakat dan sedekah berlaku dengan optimum. Kemuncak kecemerlangan ini dapat dilihat pada era pemerintahan ʿUmar bin ʿAbd al-ʿAzīz di mana inisiatif pemerkasaan populasi miskin dilakukan dengan begitu efektif hinggakan amat sukar untuk menjumpakan golongan asnaf atau miskin yang layak menerima zakat. Pencapaian tersebut berbeza dengan realiti umat Islam hari ini. Dapatan kajian dari Pertubuhan Bangsa Bangsa Bersatu mendapati sejumlah besar negara-negara Islam dikelaskan sebagai berpopulasi ‘miskin’ atau ‘miskin tegar’. Justeru, kajian ini bertujuan untuk mengkaji metode yang digunakan oleh Nabi SAW dalam manyantuni golongan miskin. Hadis lelaki miskin Anṣār yang diriwayatkan oleh Anas bin Mālik telah dipilih kerana dipercayai mengandungi strategi yang komprehensif untuk memperkasakan golongan miskin. Kaedah penyelidikan secara induktif dan deduktif digunakan secara konsisten. Hasil kajian menunjukkan terdapat sekurang-kurangnya tujuh strategi pemerkasaan yang dapat diekstrak dari hadis ini. Ia merangkumi penyelesaian keperluan asas, capaian dan akses mudah, proses tapisan kemampuan, perantara kewangan, kecairan tunai, sokongan teknikal serta pendidikan dan kesedaran. Strategi-strategi ini amat berpotensi untuk dilaksanakan oleh agensi yang terlibat dengan pemerkasaan populasi miskin agar inisiatif yang dijalankan mampu memberi impak sosial yang lebih berkesan.

Taghyir khalqillah (alteration of Allah’s creation) is one of the ways Satan misleads people. This was revealed by Allah subhanahu wa ta‘ala in the Qur’an, Surah al-Nisa’, verse 119. The act of taghyir khalqillah is explicitly prohibited but the interpretation of Muslim jurist on its message vary. Therefore, this article will discuss the meaning of taghyir khalqillah in the twelve mufassirin perspectives, carefully chosen from a variety of backgrounds. The study employs qualitative research design in achieving its objectives. There are twenty-six jurists from salaf and khalaf who attempted to interpret the meaning of taghyir khalqillah in a total of fourteen interpretations. The concept of taghyir khalqillah is divided into five principles, namely (i) physical and metaphysical alteration, (ii) temporary and permanent alteration, (iii) purpose of the alteration was made, (iv) maslahah of alteration and (v) results of the physical alteration.

Permasalahan LGBT bukanlah isu yang baharu. Di dalam al-Quran, konotasi negatif digunakan ketika merekodkan perihal golongan ini dalam peristiwa kaum Nabi Lut. Walau bagaimanapun, dewasa ini menyaksikan bahawa polemik LGBT semakin diterima masyarakat, khususnya di negaranegara barat. Malah, golongan ini dilihat agresif menuntut hak kebebasan. Di Malaysia, permasalahan telah menimbulkan pelbagai reaksi di kalangan masyarakat, malah menjadi punca tercetusnya pelbagai konflik. Statistik sehingga Mac 2010 menunjukkan sejumlah 30,670 orang pekerja seks wanita dan pekerja seks transeksual seluruh Malaysia termasuk rakyat asing. Sungguhpun begitu, masih wujud kelompok di kalangan mereka yang menunjukkan sikap untuk insaf dan bersedia untuk dibimbing. Pelbagai inisiatif untuk membantu mereka telah diusahakan oleh Majlis Agama Islam Negeri dan institusi zakat bagi tujuan program pemulihan. Namun, persoalan timbul berkaitan kelayakan dan kedudukan golongan LGBT untuk diberikan zakat khususnya dalam membantu aktiviti pemulihan mereka.

Pembiayaan mikro Islam merupakan salah satu instrumen kewangan yang terbukti mampu untuk mengupayakan populasi miskin dan luar bandar. Ia dilaksanakan dengan cara memberikan akses pembiayaan berskala kecil bagi tujuan keusahawanan. Namun kos operasinya agak tinggi kerana melibatkan kerja-kerja lapangan bersama masyarakat miskin yang perlu dijalankan secara kerap dan selalunya tertumpu di kawasan luar bandar. Program sokongan keusahawanan yang turut memakan belanja besar - juga perlu dilaksanakan secara berkala memandangkan populasi ini mempunyai tahap literasi pengurusan dan keusahawan yang rendah. Akibatnya, produk pembiayaan mikro terpaksa ditawarkan dengan kadar caj yang agak mahal bagi menampung kos operasi. Inisiatif untuk mengintegrasikan perlaksanaan pembiayaan mikro Islam dan wakaf dilihat antara solusi ideal yang mampu menyantuni permasalahan ini. Ini kerana wakaf dan pembiayaan mikro Islam berkongsi matlamat yang sama iaitu untuk memperkasakan populasi miskin khususnya masyarakat muslim. Walau bagaimanapun, saranan sebegini kurang dibincangkan secara mendalam dan sistematik. Justeru, kajian ini dijalankan bertujuan untuk meneroka keboleh-laksanaaan pengintegrasian antara wakaf dan pembiayaan mikro Islam dari sudut prospek dan cabarannya. Kaedah kepustakaan dan analisis kandungan digunakan bagi mencapai objektif. Hasil kajian menunjukkan bahawa terdapat beberapa prospek yang mampu memberi impak positif terhadap institusi pembiayaan mikro Islam, institusi wakaf dan pembangunan sosial. Beberapa isu serta cabaran turut dikenalpasti dan perlu diperhalusi sebaiknya. Diharapkan kajian ini mampu dijadikan rujukan dan panduan dalam usaha membangunkan perlaksanaan pembiayaan mikro Islam dan wakaf yang lebih mampan.

In recent years, the expense of medical care and treatments has been rising annually, ultimately placing a strain on the recipient (asnaf). Among the dependable sources of this funding is zakat. The distribution of zakat to aid with medical expenses has existed for a long time, although no specific details are available. A medical zakat fund is provided to patients who cannot pay medical bills. This study evaluated the required qualities of asnaf to receive medical zakat assistance, the implementation of medical zakat management in Lembaga Zakat Selangor (LZS), and the effectiveness of zakat distribution to certain asnaf. This study employed qualitative approaches to interview asnaf al-gharimin beneficiaries at Hospital Canselor Tuanku Muhriz UKM (HCTM) to acquire information on medical financial help. The results indicate that medical zakat aids at HCTM-LZS provided the finest service, although there is a need for improvement in the management and distribution of medical financing. Consequently, establishing a pharmacy panel could promote the efficiency of medical care distribution and enhance public faith in the zakat institution.

Wakaf merupakan satu amalan bersedekah yang sistematik dan merupakan salah satu medium yang mempengaruhi pertumbuhan ekonomi bagi sesebuah negara. Pengaplikasian wakaf telah pun bermula sejak dari zaman awal kedatangan Islam dan terus berkembang ke seluruh negara sehingga ke hari ini. Malaysia merupakan salah satu negara yang mengaplikasikan wakaf secara meluas. Secara amnya, hampir seluruh negeri di Malaysia mengaplikasikan mazhab Shāfiᶜiy pada perkara yang berkaitan dengan hal ehwal agama Islam termasuk wakaf kecuali negeri Perlis. Hal ini termaktub di dalam Undang-Undang Pentadbiran Agama Islam bagi setiap negeri. Menurut mazhab Shāfiᶜiy, wakaf hanya sah jika diaplikasikan secara kekal. Meskipun demikian, terdapat beberapa negeri yang membenarkan pengaplikasian wakaf secara bertempoh seperti Johor, Wilayah Persekutuan, Terengganu, dan Sarawak. Persoalannya, adakah pengaplikasian wakaf bertempoh ini mampu memberikan perubahan serta mengukuhkan institusi wakaf di Malaysia? Justeru, tujuan kajian ini dijalankan adalah untuk mengkaji pengaplikasian wakaf yang sedia ada di Malaysia serta mencadangkan pengaplikasian wakaf bertempoh sebagai alternative agar diperluaskan di setiap institusi wakaf di Malaysia. Kaedah kualitatif diaplikasikan di dalam kajian ini dengan menggunakan metode kajian pepustakaan dan pemerhatian untuk pengumpulan data. Data ini dianalisis dengan menggunakan kaedah induktif dan deduktif. Hasil daripada kajian ini menunjukkan bahawa pengaplikasian wakaf bertempoh ini mampu memberikan nafas baharu serta memperkukuhkan institusi wakaf di Malaysia.

Sistem teknologi yang semakin canggih telah membawa masyarakat ke satu zaman baharu yang menjadikan semua perkara memerlukan kepada teknologi. Pelbagai aplikasi permainan mudah alih telah muncul dewasa ini disebabkan perkembangan teknologi sama ada digunakan dalam konteks hiburan atau pendidikan. Penggunaan aplikasi mudah alih dalam pengajaran dan pembelajaran dilihat mampu meningkatkan kefahaman pelajar dalam memahami sesuatu subjek. Justeru, objektif kajian adalah untuk membincangkan penggunaan aplikasi permainan mudah alih dalam konteks pengajaran dan pembelajaran. Kajian juga akan mencadangkan satu aplikasi permainan mudah alih Global Zakat Game (GZG) yang boleh digunapakai dalam pengajaran dan pembelajaran. Kajian ini menggunakan pendekatan kualitatif yang meliputi kaedah dokumentasi dan temubual . �Hasil kajian mendapati aplikasi GZG boleh digunakan sebagai alat bantu mengajar dalam kalangan guru dan pelajar. Kajian lanjutan keberkesanan penggunaan aplikasi permainan mudah alih GZG terhadap pelajar boleh dilaksanakan bagi mempertingkatkan lagi ciri-ciri aplikasi yang telah dibangunkan.

A temporary waqf is a form of a donation by preserving the property and the specific duration of the qualified group benefits. On the other hand, zakat is a term used to describe taking something specific from an asset from specific individuals and to be given to specific individuals, including al-gharimin (al-asnāf). Most countries worldwide, including Malaysia, affected by the COVID-19 pandemic since the end of 2019. Everyday life, public safety and security, education, and business, particularly al-Gharim, have been affected, as many institutions and the employment sectors are ordered to stop their activities temporarily. Therefore, this paper seeks to study, from Islamic perspectives, the concept of zakat for al-gharimin and temporary waqf and to analyse the function of zakat and temporary waqf as financial assistance to algharimin in the face of this pandemic. A qualitative methodology was employed to analyse the data through inductive, deductive, content analysis and hermeneutic analysis methods. Semi-structured interviews with the chosen respondents for field research were conducted in this study. The result shows that the integration between zakat and temporary waqf, particularly in financial matters, can help the al-gharimin face COVID-19.