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.