PELAPORAN KEWANGAN WAKAF TUNAI DI SEKOLAH- SEKOLAH TAHFIZ SWASTA NEGERI SEMBILAN

Abstract

Private Tahfiz School (STS) is an Islamic educational institution categorised under the group of non-profit organisation which based on religious that primarily focusing on memorizing the Quran .Although the demand from public towards the private tahfiz schools is keep increasing, the financial constraints is the main constraints that facing by the tahfiz management (Anas, Samori, Hamid, Zulkipli, & Mohd Noor, 2019). There are many studies conducted related to cash waqf but there is less study that purely focus on management of cash waqf at tahfiz institutions. Among the studies, is Hilmi's study (2012) which discusses the issue of waqf management from a legal perspective. Chowdhury et al. (2011) also studied the issue of waqf management in Malaysia by introducing concepts such as cash waqf banks, micro-financing, small and medium industry loans that can increase public involvement in waqf. A study by Ismail et al. (2014) looked at the challenges in the implementation of waqf management of cash waqf. A study by Rabiatul Hasanah et al. (2017) has looked at the effectiveness of waqf management from the perspective of human resources, documentation and reporting by the Islamic religious councils of the states in Malaysia. However, this study differs from prior studies from the perspective of documentation,reporting, collection and distribution of waqf funds at private tahfiz schools in Malaysia. This study was conducted at Negeri Sembilan to private tahfiz schools. The reasons of selection the state of Negeri Sembilan is due to the majority of tahfiz schools in Negeri Sembilan are owned by private tahfiz schools as compared to numbers of tahfiz that owned by the government. Therefore, the objective of this study is to identify the current practices of waqf cash management in selected private tahfiz schools (STS) in scope of, documentation, aspects of reporting, collection and distribution of cash waqf funds towards the activities of mosque endowment.