Zakat, maqasid syariah dan sustainable development goals (SDGs): Kajian analisis di Institusi Zakat di Malaysia Timur

Penyucian harta, pembasmian kemiskinan dan pembangunan sosio-ekonomi adalah antara matlamat utama zakat yang sering diutarakan. Pengurusan zakat yang baik adalah pengurusan yang berteraskan matlamat dan berusaha ke arah memenuhi matlamat tersebut. Aktiviti kutipan dan agihan zakat harus bertunjangkan matlamat zakat yang mampu direalisasikan menerusi implementasi pendekatan-pendekatan yang berpandukan matlamat tersebut. Kajian ini meninjau sejauh mana pengurusan, aktiviti kutipan dan agihan zakat yang dilaksanakan terangkum dengan Maqasid Syariah dan Sustainable Development Goals (SDGs). Kajian adalah bersifat kualitatif dengan menganalisis data sekunder daripada institusi zakat di Malaysia Timur. Hasil kajian mendapati kedua-dua institusi zakat di Malaysia Timur, iaitu Bahagian Zakat dan Fitrah, Majlis Ugama Islam Sabah (MUIS), Sabah dan Tabung Baitulmal Sarawak, Majlis Islam Sarawak (MIS), Sarawak adalah selaras memenuhi matlamat Maqasid Syariah, dan beberapa matlamat Sustainable Development Goals (SDGs). Usaha penambahbaikan berterusan juga amat digalakkan ke atas kedua-dua institusi zakat

Tun Mustapha and the Strengthening of Islam in Sabah: 1963 - 1973

Pada awal kemerdekaan Sabah, hal ehwal dan kepentingan orang-orang Islam menghadapi kekangan untukdilaksana dan dikembangkan. Hal inikerana komposisi orang Islam yang minoritidan tampuk politik majoritinya dibarisi oleh orang bukan Islam. Senario ini telah memberikan implikasi yang besar apabila sukar untuk mengangkat suara orang-orang Islam dalam dasarpentadbiran dan pembangunan negeri.Berdasarkan kepada senario tersebut, wujud keperluan yang jelas untuk membuat perubahan. Bagi mencapai matlamat tersebut, pelbagai usaha telah dilakukan oleh pemimpin-pemimpin Islam Sabah antaranyaTun Mustapha. Justeru, kajian ini bertujuan menganalisis peranan yang telah dilakukan oleh Tun Mustapha dalam mengangkat Islam kepada kedudukan yang lebih baik dan kukuh di Sabah. Kajian kualitatif ini dijalankan menggunakan pendekatan analisis kandungan dan temu bual.Data dan maklumat yang diperoleh dianalisis secara deskriptif dan disusun secara tematik. Kajianmendapatiusaha dakwah dan islamisasi besar-besaran yang dilaksanakan oleh Tun Mustapha telah meningkatkan komposisi orang Islam daripada minoriti kepada majoritisehingga menjadi faktor kepada pindaan Perlembagaan Negeri Sabah. Direkodkan 75,000 sehingga 100,000 orang telah menganut Islam melalui proses Islamisasi tersebut. Peratus komposisi Islam pada awal pemerintahan Tun Mustapha tahun 1967 iaitu 38.7% telah meningkat kepada 53% ketika pemerintahan beliau berakhir tahun 1976. Peningkatan tersebut telah memberikan peluang kepada pindaan Perlembagaan Negeri Sabah Perkara 5(A) untuk menjadikan Islam sebagai agama rasmi negeri Sabah pada 23 September 1973.Dengan pindaan tersebut, hal ehwal dan kepentingan orang-orang Islam dalam segenap aspek sama ada politik dan pentadbiran, ekonomiserta sosial yang sebelum ini menghadapi kekangan untuk dilaksanakan, telah berkembang seperti yang ada pada masa kini

The acceptance of online zakat payment among Muslims in east Malaysia: a conceptual study

Paying zakat is one of Islam’s many obligations. Zakat, as one of the five pillars of Islam, is usually paid in cash. However, changes in time and technological modernity have pushed people to pay zakat in new ways, such as online. The ability to pay zakat online is closely driven by the availability of the payment service and the readiness of technological access. Individuals who intend to pay zakat online in East Malaysia are assumed to face significant challenges, such as a lack of internet connectivity infrastructure, which resulted in slow technology adoption. This research aims to look into the acceptance of online zakat payment among Muslims in East Malaysia. Factors, namely perceived usefulness and perceived ease-of-use of the Technology Acceptance Model (TAM), with the addition of perceived efficiency and maslahah, were used as the study framework. The study’s findings are expected to show the significance of Muslim individuals accepting to pay zakat online in East Malaysia. In any case, apart from contributing to the body of knowledge, this study is expected to provide insights to policymakers, especially zakat institutions, on the need to improve the awareness and motivate muzakki to pay zakat online

Review of waqf blockchain for Islamic finance education: a case of Universiti Malaysia Sabah

The main objective of the study is to provide a platform for financial assistance to Islamic finance students to enrol for a professional certificate from selected Islamic finance institutions, and in addition, highlight the gaps that exist in academic literature on the role of waqf, the challenges in distributing waqf education to graduate students. The study also provides an illustration of a prototype of waqf blockchain for Islamic finance education. Particularly, the implementation of waqf for higher education is to give a value added to the students by giving them a financial aid to enrol for the professional certificate. Moreover, the effectiveness of providing waqf education depends on methods, acts and regulations, management structures and stakeholders or investors that invest in waqf education. This is a conceptual paper that highlights the discussions on waqf blockchain for Islamic finance education. The outcome of this study is a proposed prototype for waqf blockchain for Islamic finance education. This study provides a better understanding on waqf for higher education among academicians, regulators and practitioners. Limitations and recommendations for future research are also discussed

Factors influencing the investment decision behaviour among young Muslim adults in Malaysia

The main objective of the study is to explore the factors influencing the investment decision behaviour among young Muslim adults in Malaysia, and in turn highlight gaps that exist in the academic literature on the variables. Particularly, the study employs the Theory of Planned Behaviour as the main framework with additional variables, namely financial literacy, herding behaviour, and perceived taqwa. This paper highlights the discussion on TPB factors and their relationship with investment decision behaviour among young Muslim adults. The outcome of this study shows that almost all variables are deemed to be associated with investment decision behaviour. This study provides a better understanding of young Muslim adults’ investment decision behaviour among academicians, regulators and practitioners. The paper extends the understanding of TPB to newly emerging contexts such as financial literacy, herding behaviour, and perceived taqwa in understanding factors influencing the investment decision behaviour among young Muslim adults

Impak migrasi terhadap pembentukan multi etnik Islam di Sabah

Isu migrasi etnik bukanlah satu perbahasan yang baharu. Terdapat pelbagai etnik yang dikenali sebagai etnik migran yang bermigrasi sehingga membentuk diaspora etnik mereka di serata dunia. Migrasi yang berlaku menjadikan negara yang didatangi telah membentuk masyarakat yang terdiri daripada pelbagai ras, etnik, kaum, bangsa dan agama. Dalam konteks Sabah, migrasi etnik juga bukanlah satu fenomena yang asing. Sabah turut menerima migrasi dari pelbagai etnik sehingga membentuk kepelbagaian etnik dan kaum di Sabah. Ini menjadikan Sabah yang asalnya dibentuk oleh beberapa etnik peribumi, kini telah berkembang dan membentuk masyarakat multi etnik. Oleh sebab Sabah mempunyai kewujudan etnik yang pelbagai, kajian ini hanya bertujuan untuk menganalisis impak migrasi etnik-etnik dominan Islam daripada Filipina, Indonesia dan Brunei terhadap pembentukan multi etnik Islam di Sabah. Kajian ini adalah berbentuk kualitatif dan dijalankan menggunakan pendekatan analisis kandungan. Data-data yang diperoleh dianalisis secara deskriptif dan disusun secara tematik. Kajian ini mendapati terdapat pelbagai etnik dominan Islam daripada ketiga-tiga negara tersebut telah menyumbang kepada pembentukan multi etnik Islam di Sabah seperti daripada Brunei etnik Melayu-Brunei dan Kedayan; Indonesia seperti etnik Jawa dan Bugis, serta Filipina seperti etnik Kegayan, Bajau, Iranun dan Suluk. Kepelbagaian etnik ini telah menjadikan ia sebagai satu keunikan di Sabah. Walaupun masyarakat Sabah dibentuk daripada pelbagai etnik, namun masyarakatnya dapat hidup dalam suasana aman dan harmoni sehingga dinobatkan sebagai contoh 1Malaysia. Justeru, Malaysia amnya dan Sabah khususnya dapat menjadi model kepada negara-negara yang masyarakatnya turut terdiri daripada pelbagai etnik dan kaum

Waqif Preference of Waqf-Based Qardhul Hassan Financing in Malaysia: An Analytic Hierarchy Process Perspective

Although Islamic banking products like tawarruq and bay al-inah personal financing products available in the Malaysian Islamic banking market, their ability to meet the need of those disadvantaged in the case of health crisis like COVID-19 or financial crisis are somehow marginal.  There is a need for Islamic social finance products to meet this challenge and one of them is the offered qardhul hassan financing funded through crowdfunding on the basis of waqf. This is called waqf-based qardhul hassan financing. For this purpose, this study introduces QAFSCALE, referred to qardhul hassan financing scale to gauge waqif preference on the facility should it is made available in the market. A total of 324 waqif or donors were participated in this study to identify their preference in donating their money in the facility should it is introduced. This study used Attia’s (2010) maqasid al-Shariah theory to generate the QAFSCALE, beginning from the conceptualisations, dimensions and importantly the batter items that represent the QAFSCALE. Analytic Hierarchy Process (AHP) is used. The results obtained indicate that humanity factor is ranked first in importance, followed by family factor, consumer factor and ummah factor. This study limitation is the sample size. A broader sample would have made the result better. Adding to that, the newly designed scale is first of its kind in the context of waqf-based qardhul hassan financing and more studies needed to prove its applicability and generalization, at least. The results obtained might be of interest to managers of Islamic banks and the like to understand their potential waqif preference in the context of waqf-based qardhul hassan financing. Four factors drawn from QAFSCALE were evaluated to identify important factors leading to the waqif contribution on waqf

Factors Influencing Charitable Giving in Malaysia: An Islamic Perspective

Purpose ― This study aims to discover how Islam, as a religion, influences its believers to contribute in the form of gifts, donations or charity, generally referred to as tabarruʿ. Design/Methodology/Approach ― Structural equation modelling analysis was used to investigate the online questionnaire responses from 402 Muslims who have contributed to charity. Findings ― The study finds that only targhīb (reward) and tarhīb (threat) have a significant positive relationship with tabarruʿ, while iḥsān (excellence) and ukhūwah (brotherhood)―despite showing positive influence―are not significant. It also highlights that the influences of targhīb and tarhīb are more robust when the respondent has a higher level of education. Originality/Value ― To the best of the authors’ knowledge, only a few studies on the influence of religion on charitable behaviour have been carried out. So far, no study has looked at the determining variables from the standpoint of Islam. Research Limitations/Implications ― Due to constraints of time and research funding, the sample population was not drawn from all states in Malaysia. The sample was restricted to Malaysians in Sabah, Malaysia. Practical Implications ― This study highlights that non-profit organisations in Malaysia, especially those from an Islamic background, should be able to organise their fundraising strategies with an emphasis on the factors of targhīb and tarhīb

The relationship between strategic management performance and safety: bibliometric review analysis

Organizations all around the world need a set of strategic management performance and safety that is properly prepared in detail. Past research has shown that properly implementing this set of strategies will increase the performance and safety level in the organization. The goal of this research is to observe the intellectual structure, volume and knowledge development from the previous study to add information and knowledge to the existing information regarding the subject of the study. This research is conducted using bibliometric review analysis on the topic of strategic management performance and safety which was published between the year 2012 to 2021.The source of the database is only Scopus and uses the VOS viewer software and Excel to analyse the extracted information needed to complete this article. The analysis of this paper is to identify the volume of the published article, most influential and most preferred authors, topic, and documents such as article, conference paper and review paper. The result suggests that there is a relationship between strategic management performance and safety and recommends that all companies need to prepare a proper and detailed strategy. Future research is required to provide more knowledge on any unidentified factor to add more resources as well as information and knowledge in this field

Zakat on minerals: a theoretical analysis

Zakat is one of the obligations in Islam, as mentioned in the divine revelation. Apart from zakat imposed on an individual, zakat is also imposed on salary or income, business earnings, share or investment, agriculture produce, livestock, and gold and silver. Although technically both gold and silver are minerals, different categories of minerals are not given due attention regarding their zakat. This study analyses the zakat on minerals, which includes the discussion of its due obligation, the rate of zakat imposed and the haul and nisab on minerals, among others. The discussion on zakat on minerals in this study is based on the books written by prominent contemporary Muslim scholars. This study found that zakat on several minerals is yet to be exercised although it is obligatory to pay its due zakat. The lack of various mechanisms concerning the mineral assessment, evaluation methods to name it few, hindered the exercise of zakat on minerals to be implemented. This study sheds light on the need to introduce a comprehensive mechanism regarding zakat on minerals, thus expedite its implementation in Islamic countries. A clear new commitment on the zakat on minerals and its due attention should remain as the focus for future studies ahead