Please use this identifier to cite or link to this item: https://oarep.usim.edu.my/jspui/handle/123456789/22422
Title: Proposed Temporary Waqf Model For Family Waqf Implementation In Malaysia
Authors: Muhamad Firdaus Ab Rahman
Hussein ‘Azeemi Abdullah Thaidi 
Farhana Mohamad Suhaimi 
Siti Farahiyah Ab Rahim 
Keywords: Temporary Waqf, Model, Family Waqf, Malaysia
Issue Date: 2023
Publisher: Emerald Publishing Limited
Source: Ab Rahman, M.F., Abdullah Thaidi, H.‘., Mohamad Suhaimi, F. and Ab Rahim, S.F. (2024), "Proposed temporary waqf model for family waqf implementation in Malaysia", Journal of Islamic Accounting and Business Research, Vol. 15 No. 1, pp. 56-78. https://doi.org/10.1108/JIABR-04-2022-0098
Journal: Journal of Islamic Accounting and Business Research 
Abstract: 
Purpose
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)
Description: 
Volume 15, Issue 1, Pages 56 - 78
URI: https://oarep.usim.edu.my/jspui/handle/123456789/22422
https://www.emerald.com/insight/content/doi/10.1108/JIABR-04-2022-0098/full/html
https://www.scopus.com/record/display.uri?eid=2-s2.0-85150603603&origin=resultslist&sort=plf-f&src=s&sid=9dd9a63f4e5362e9909d43b5a3e034e3&sot=b&sdt=b&s=TITLE-ABS-KEY%28Proposed+Temporary+Waqf+Model+For+Family+Waqf+Implementation+In+Malaysia%29&sl=78&sessionSearchId=9dd9a63f4e5362e9909d43b5a3e034e3&relpos=0
ISSN: 1759-0817
DOI: 10.1108/JIABR-04-2022-0098
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