Publication:
Proposed temporary waqf model for family waqf implementation in Malaysia

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dc.contributor.authorMuhamad Firdaus Ab Rahman
dc.contributor.authorHussein ‘Azeemi Abdullah Thaidi
dc.contributor.authorFarhana Mohamad Suhaimi
dc.contributor.authorSiti Farahiyah Ab Rahim
dc.date.accessioned2024-09-08T17:04:28Z
dc.date.available2024-09-08T17:04:28Z
dc.date.issued2024
dc.date.submitted2024-9-3
dc.descriptionJournal of Islamic Accounting and Business Research, Volume 15 Issue 1 Page (56–78)
dc.description.abstractPurpose – This study aims to propose a temporary waqf model for family waqf by establishing its application parameters, which may facilitate the management of family waqf in Malaysia and encourage new donors to establish waqf. Design/methodology/approach – A qualitative methodology was employed to analyse the data through deductive and field research methods. For field research, this study conducted semi-structured interviews with the Waqf Corporations and Mufti’s Department in the selected states within Malaysia. Findings – Results drawn from the interview’s findings are that creating family waqf in Malaysia is hindered by several obstacles, including family waqfs not serving the public interest but rather their descendants, and family waqfs have been practised in perpetuity. Besides, inefficient management of family waqf and a lack of an effective mechanism and parameter exists. Therefore, this study presented a conceptual framework for a temporary cash waqf model for family waqf along with the parameters that can be used to implement it. The temporary waqf is a strategy to develop waqf property and the interests of creators, beneficiaries and trustees. Temporary waqf merged into the family waqf yields benefits to the family waqf. Research limitations/implications – Because of Malaysia’s Waqf Regulation and Administration, this study was confined to selected states. This study has broadened the scope of temporary family waqf, including moveable, immovable property and cash waqf. Practical implications – This study presented a temporary waqf model for family waqf as a realistic mechanism and criterion for its practical implementation in Malaysia. Social implications – This study could encourage new donors to establish waqf. Originality/value – This study’s novelty lies in its attempt to highlight the importance of the temporary waqf model as a practical mechanism with holistic principles for its implementation in Malaysia to benefit the donors, their families and trustees. In addition to family waqf, numerous temporary waqfs may be established, in which the income or usufruct is shared proportionally, such as charitable waqf (waqf khairi), private waqf (waqf khas) and joint waqf (waqf mushtarak).
dc.identifier.citationMuhamad Firdaus Ab Rahman, Hussein ‘Azeemi Abdullah Thaidi, Farhana Mohamad Suhaimi & Siti Farahiyah Ab Rahim (2023). Proposed temporary waqf model for family waqf implementation in Malaysia. Journal of Islamic Accounting and Business Research, 15(1), 56–78. https://doi.org/10.1108/jiabr-04-2022-0098
dc.identifier.doi10.1108/JIABR-04-2022-0098
dc.identifier.epage78
dc.identifier.issn1759-0817
dc.identifier.issue1
dc.identifier.other2287-50
dc.identifier.spage56
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/22708
dc.identifier.volume15
dc.language.isoen_US
dc.publisherEmerald Publishing Limited
dc.relation.ispartofJournal of Islamic Accounting and Business Research
dc.relation.issn1759-0817
dc.relation.journalJournal of Islamic Accounting and Business Research
dc.subjectTemporary Waqf
dc.subjectModel
dc.subjectFamily Waqf
dc.subjectMalaysia
dc.titleProposed temporary waqf model for family waqf implementation in Malaysia
dc.typetext::journal::journal article::research article
dspace.entity.typePublication
oaire.citation.endPage78
oaire.citation.issue1
oaire.citation.startPage56
oaire.citation.volume15
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliation#PLACEHOLDER_PARENT_METADATA_VALUE#

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