Abstract
Purpose: This study aims to identify the management of the Death Charity Financial Fund (DCFF) through the approach of principles and practices implemented at Ar-Rahmah Sungai Buaya Rawang mosque, Selangor, Malaysia. Theoretical framework: Death Charity Financial Fund (DCFF) is an initiative in collecting donations in preparation for death. The rising cost of funeral expenses has pushed the government, non-governmental organizations (NGOs), and mosque institutions to establish a death charity financial fund. However, the local community considers the mosque a suitable entity for administering the Death Charity Financial Fund. Due to there is no specific law on how to manage it, its applicability differs depending on the mosque. Design/Methodology/Approach: This study adopted a qualitative approach that involved conducting semi-structured interviews with two academicians and mosque manager who are directly involved and responsible for managing the DCFF. In the meantime, through a quantitative approach, managed to gather 70 respondents from communities. Findings: The results of the study found that the principles and application of DCFF in mosque institutions have been in accordance with Shariah and law. Research, Practical & Social implications: The implications of this study found that the establishment of a DCFF is to lessen the burden on the deceased person's family, particularly for those from lower socioeconomic backgrounds. Originality/Value: The study is expected to benefit the community in providing supplies on the day of death, so that family members feel light and easy in financing the funeral management. Also contribute to a financial management system that is required to be made by the Death Charity Financial Fund member group in a comprehensive manner.
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