Tadbir Urus Skim Wang Khairat Kematian (SWKK) di Institusi Masjid Negeri Selangor Berdasarkan Maqasid Shari’ah

The Death Khairat Money Scheme (DKMS) is one of the relevant schemes in managing death benefit funds and has been practised since ancient times. The purpose of DKMS is to manage a death charity fund that functions as an aid to the preparation of funeral arrangements. This management assistance covers all the processes syarak requires, such as bathing the corpse, shrouding the corpse, praying for the corpse, and burying the corpse. All these processes require a solid financial aspect to finance the cost of toiletries, transport, and services. Participation in DKMS in mosque institutions often gets attention among residents in a kariah. As such, some still need to be exposed to the importance of DKMS and the existence of management issues involving the collection and distribution of DKMS benefits. This is indirectly seen as a challenge for the management of DKMS and needs to be given attention and dealt with as best as possible. This shows that empowerment in implementing DKMS from the aspect of governance and publicity needs to be improved occasionally. Therefore, this study focuses on the three main objectives that form the basis of this research, which are to know the concept of DKMS management in Selangor state mosque institutions, identify issues that arise in the governance of DKMS, and analyse the Maqāṣid Sharīcah method against the SWKK governance model. This study has used a qualitative and quantitative research design based on literature sources, interviews, and questionnaires. As a result, DKMS benefits Muslims a lot through savings based on the concept of tabarruc – takāfuliy. Next, 385 respondents took part in a survey to answer questions about SWKK's issues and recommendations for empowerment. This study can also highlight
problems and challenges in implementing DKMS. Therefore, efforts to improve the existing DKMS governance model that includes management and distribution aspects must be made to create a robust and comprehensive model. The implications of this study are seen to develop a community understanding of Maqāṣid Sharīcah can be applied as a tool of istinbaṭ in explaining the connection between DKMS and Maqāṣid Sharīcah. Therefore, the researcher hopes that this research can be used as a reference and guide for the community, especially for those involved in the management and governance of DKMS and be able to benefit the world stage.