Islamic Religious Council Research Articles

Comparative Analysis of Government Website and Service Monitoring System Ratings among State Islamic Religious Councils (SIRCs) in Malaysia

This study explores the comparison of websites of various State Islamic Religious Councils (SIRCs) in Malaysia using the Government Website and Service Monitoring System known as SPLaSK ratings. SPLaSK, an initiative by the Malaysian government serves as a critical tool for monitoring and evaluating the performance of government websites and services. By focusing on the SIRCs, this study seeks to identify patterns, strengths, and areas for improvement in digital governance. Using qualitative content analysis and semi-structured interviews, the study analyzes SPLaSK ratings of SIRCs to understand how these councils utilize digital platforms to engage with the public, disseminate information, and provide services. Websites registered with SPLaSK are assessed based on six (6) dimensions, namely accessibility, ease of use, quality of content, privacy or security, responsiveness, and reliability. It has been disclosed that only 10 out of 14 SIRCs were registered with SPLaSK in 2023, with 40% achieving excellent ratings of above 80%. The overall scores of the websites also suggest that four (4) SIRCs have underperformed, receiving scores below 50, attributed to inefficient website management. The findings offer valuable insights into the effectiveness of SPLaSK in promoting transparency, efficiency, and user-friendliness in government digital services, thus contributing to the broader discourse on digital governance within government agencies in Malaysia

Homeownership through asnaf home financing in Malaysia: an empirical investigation

Purpose The purpose of this study is to examine asnafs’ acceptance of home financing in Malaysia. Design/methodology/approach This work developed and introduced the maqasid theory of consumer behaviour (MTCB) to examine the effects of educational programmes, mortgage welfare, consumer justice and Islamic debt policy on receptiveness. Data analysis involving 733 respondents was conducted using partial least squares (PLS), where SmartPLS4.0 software comes into play. Findings In the core model, the effects of the MTCB’s variables helped shape the development of asnaf home financing acceptance. Research limitations/implications This study was based on quantitative data and geographical constraints. Practical implications The findings provide valuable inputs for the Joint Committee Body (JCB), combining Islamic banks and State Islamic Religious Councils to develop action plans for improving the facility offered. Social implications This work functioned as a social benchmark for improving Islamic home financing that includes asnafs’ homeownership. Originality/value A new conceptual framework for asnaf home financing drawn from MTCB is developed in the context of asnafs’ homeownership.

Unveiling the Influence of Media Platforms on Cultivating Brand Loyalty for Federal Territories Islamic Religious Council (MAIWP), Putrajaya

This study examines the impact of brand awareness, brand association, brand image, and perceived quality on brand loyalty for MAIWP in disseminating zakat-related information. A questionnaire was administered to 200 respondents from the Muslim community in Putrajaya, and data were analyzed using descriptive and inferential statistics. Results indicate that brand awareness, association, image, and perceived quality significantly influence brand loyalty. Higher awareness and positive associations contribute to increased loyalty, while a positive brand image and perceived quality enhance loyalty. These findings offer valuable insights for MAIWP in developing effective media platforms to foster engagement, trust, and seamless information dissemination.

FinTech application in Islamic social finance in Asia region: a systematic literature review

Purpose This study aims to analyse the existing literature on the utilisation of financial technology (FinTech) in the Islamic social finance (ISF) sector, focusing on tools, applications and benefits. From this study, it is to provide insights for literature or for practitioners on how FinTech can be used in ISF, such as using blockchain (tools) in waqf (application) that can help to enhance transparency and trust (benefits) with donors. It is important to explore new available tools or applications in ISF markets so that such effort can benefit the industry in promoting its growth. Design/methodology/approach A systematic literature review (SLR) was carried out using Reporting Standards for Systematic Evidence Syntheses (ROSES) which has been based on quality evaluation criteria, beginning with 41,945 entries in Scopus, 25,386 entries in the Web of Science and 1,590 entries in the Google Scholar databases and ending with 35 articles from data abstraction and analysis, all of which focus on tools, applications and benefits of FinTech in ISF sector. Findings This review yielded three primary themes and eleven sub-themes addressing FinTech, namely applications (four sub-themes: crowdfunding, blockchain, banking service and peer-to-peer (P2P), tools (three sub-themes: waqf, zakat and sadaqah), as well as benefits (four sub-themes: transparency, innovation, inclusiveness and efficiency). Research limitations/implications This study emphasises on innovative application of FinTech used in ISF industry which focuses on applications, tools and benefits of FinTech to the industry. However, the findings indicate that there is plenty of room for future investigation. The current work outlines several methodological issues and concerns as well as provides recommendations for future research. Various challenges associated with FinTech applications include inadequate regulations, complex permit application procedures, misuse of FinTech for terrorist financing, the existence of fraudulent FinTech companies and consumer disputes in the FinTech sector concerning ISF. There are few in-depth studies on the possible use of FinTech models in ISF, compared to studies focusing on upcoming challenges. This study also highlights the methodological limitations in previous research efforts, which can be used to improve future studies in this area. To offer a more comprehensive analysis, additional search keywords and engines that have not been included in this study could be used in future investigations with different methodologies. Practical implications For practitioners, the paper has significant managerial consequences. The analysis provides insights into real-life opportunities, limits and solutions for improving performance management by looking at FinTech applications from a larger and more diverse perspective. The practitioners, especially the State Islamic Religious Council, can recognise the benefits of using FinTech technology in ISF (waqf, zakat and sadaqah), namely under their jurisdiction. Originality/value This systematic literature assessment identifies critical knowledge gaps that must be addressed such as the applications of FinTech that are still ambiguous, with certain applications not completely embraced in the ISF industry. This study uses SLR technique to categorise literature, identify gaps in current studies and provide recommendations for the research issue (Paul and Criado, 2020), instead of using the other previous methodology such as content analysis or qualitative review. Hence, FinTech is considered an innovative or new approach in ISF industry.

Development of Innovative Executive Programme: Imam Profesional

The Professional Imam Executive Program, the only academic program in Malaysia provides an opportunity for the community to improve knowledge, skills, and abilities for the duties of an imam, along with mosque and community management through a systematic lifelong learning process and becoming an excellent imam in guiding the Muslim community. Thus, Institut Ahli Sunnah Wal Jamaah (iSWAJ), Universiti Tun Hussein Onn Malaysia (UTHM) has developed such a programme since 2016 together with the Department of Islamic Religious State of Johor (JAINJ) and has graduated almost 70 students starting the first intake in 2018. The structure of this new program is designed to meet the demands and needs of the Mosque Management Division, JAINJ and to meet the gaps in the Imam's needs. This programme has four modulars – Tawhidic Foundation, Revelation Sciences, and Mosque and Community Management, and concluded with a Community Project that has been developed. Each modular cover three modules by itself. Those who attain 80 marks (A grade) and above from all modules in each modular will receive a Sijil Kemahiran Agama(Religious Skill Certificate) from the Johor State Islamic Religious Department (JAINJ), the only special award certificate to students of Imam ProfesionalTM. This innovative executive program is recognized by Johor Islamic Religious Council (MAIJ) and can be credited to prior experience-based learning (APEL). It will continue to accept applicants nationally and internationally for future intake and certainly offer many benefits for itself and the community.

The Underlying Issues of Depravity in Waqf Land Development Within the Context of Malaysia

In terms of value and size is not parallel of waqf land development. This indicates the occurrence of certain issues that hinder of the waqf land development. Among the constraining issues are from the aspect of funds and law. The focus of this study is to examine funding and legal issues that arise in the development of waqf land. This case study and uses a fully qualitative research approach. Data were collected through three methods namely documents, interviewers and observations. The results of the study found that poor land management and administration makes it difficult for waqf land to be developed. The State Islamic Religious Council (MAIN) has been entrusted to take full responsibility for waqf land. However, in the Malaysian context, the legislative power is divided into Federal Legislatures and State Legislatures. There is the Kanun Tanah Negara and the Rental Control Act which must be complied with before taking waqf land. Therefore, the acquisition of waqf property is not something that can be done easily without relying on principles and fatwas. The law of taking waqf land is also depends on the current situation. Likewise with the issue of funds, where it is also the main issue to preserve waqf land. This study has demonstrated that the related measures proposed serve as solutions to the presented issue. However, the efficacy of these solutions is contingent upon their interdependence. Thus, this study underpins the methods of resolution within the broader framework for a country like Malaysia in addressing land endowment development.

Proposed improvements to Istibdal implementation management in the state of Penang

Purpose This study aims to examine the factors of implementing istibdal waqf and generating cash waqf funds through istibdal in Penang. This study was based on the previous problem statements, stating that waqf property could not be developed due to lack of cash funds. This has allowed the study to explore the factors for implementing istibdal waqf property and the extent to which the istibdal method can generate cash waqf funds in Penang. Design/methodology/approach This study adopted a qualitative method by conducting semi-structured interviews to achieve its research goals. Semi-structured interviews were conducted to comprehensively understand the current practice on istibdal cases in Penang State Islamic Religious Council (MAINPP) through official institutions concerned with waqf management practices in Penang. This research relied on purposive sampling to select the informants. It is a sampling strategy to select the informants in advance based on the research question. To achieve the purpose of this study, two officers from MAINPP were selected based on their working experience and specialisation criteria. As a result, several themes were successfully defined from the interview data before being analysed based on the content analysis method. Findings The results present three istibdal implementation processes outlined by MAINPP, namely, the istibdal implementation process for waqf land involved in the acquisition by state authorities (PBN), non-productive waqf land and istibdal applications from certain parties. The results also reveal two factors in implementing istibdal in Penang: the acquisition of waqf land by PBN and the application of istibdal for cemeteries by the Islamic Centre of Universiti Sains Malaysia. From the point of cash fund generation, no case of istibdal implementation records the generation of cash funds to MAINPP. Thus, this study ends with proposals for improving the process and implementing istibdal in Penang to generate cash funds to help MAINPP manage waqf properties. Research limitations/implications The study only focused on implementing factors and generating cash waqf funds through istibdal in Penang. At the same time, it can be expanded to other states like Terengganu, Johor and Kelantan. This study only interviewed officers who manage matters related to the affairs of waqf properties. Therefore, it is believed that the study can be extended to other respondents, such as experts in cash fund generation investments and others. Practical implications This study proposed improvements to the policy and practice of istibdal waqf property to MAINPP after the shortcomings were identified throughout this study. If improved, these proposals will significantly impact the waqf properties involved in implementing istibdal, where it can generate cash and ensure the constant economic value of waqf properties. Social implications This study has great implications for society through the development of a cash waqf fund that can provide great benefits to the needy, in addition to increasing funds for the welfare expenditure of Muslims through rental income, investment and development. Progress and significant impact on waqf property can provide a high indicator of the efficiency of an organisation in managing waqf property. This can attract the interest of the public, especially the wealthy, to always fulfil welfare through the waqf mechanism and share the wealth with the needy. Originality/value This study contributes to comprehensive field data on the implementation of istibdal in Penang. The data analysis results are significant to be used by the waqf property management.

Editorial

بسم الله الرحمن الرحيم In the Name of Allah, Most Gracious, Most Merciful Waqf: A Key Islamic Social Finance Instrument Waqf is a key tool of Islamic social finance that has been practised since Islam’s inception as part of Muslims’ religious obligations and benevolence to assist the needy and gain the pleasure of Allah (SWT). In the early years, Islamic social finance was not formally institutionalised within the Islamic economic system, except to a limited extent in a few Muslim-majority countries, which for instance, managed some Islamic social finance tools such as zakat and waqf at the state level. In the early 2000s, there were increasing discussions about the social responsibility of Islamic finance, questioning whether profit should be the sole business objective of Islamic financial institutions or whether they should also be attributed social roles in view of the Islamic philosophical foundations that underpin their establishments. As businesses’ corporate social responsibility (CSR) grew in importance in mainstream discussions, many Islamic financial institutions engaged in CSR-based activities on an ad-hoc basis, as a philanthropic exercise, as they became more profitable, viable and sustainable. This started the trend of mixing the practice of Islamic commercial finance with Islamic social finance. As Islamic finance evolved further, there was an increased realisation that the effectiveness and applications of Islam’s social and philanthropic instruments could be further strengthened by integrating Islamic social finance within mainstream Islamic commercial finance. Thus, there were unified efforts to establish cooperation between charitable instruments and the different sectors of the Islamic finance industry. The commercialisation objective of Islamic social finance instruments has been particularly visible in the waqf sector. Waqf has historically been limited to pursuing only the social interests of the donor, who sought reward in both this world and the afterlife by helping the poor and the needy. In the modern practice of waqf, the social objective is integrated with the profit motive so that the initial waqf capital generates more returns for the beneficiaries. Prominent developments in the modern practice of waqf include the following: · The modern concept of waqf is not limited to immovable assets (e.g., land, orchards, wells) and movable assets (e.g., jewellery, Qur’an, books, equipment) which are donated for charitable purposes. Innovative strategies are adopted today to develop waqf as an alternative asset class by using contemporary forms of wealth such as cash and financial securities. Latest waqf instruments include cash waqf, temporary cash waqf, waqf-banks, waqf-shares, waqf-unit trusts, waqf-venture capital funds, waqf-ṣukūk, and waqf-Islamic real estate investment trusts. Modern structures of waqf introduced professional management of waqf funds that ensures the sustainability of waqf assets and generates better returns to beneficiaries. Innovative and effective channels of investments through Islamic banks, the Islamic capital market and the takāful sector have been used to develop dynamic and progressive waqf projects. An example is the case of myWakaf in Malaysia which leverages on the synergy between the State Islamic Religious Councils (SIRCs) and a consortium of Malaysian Islamic banks to manage waqf investments and channel the investment returns into waqf projects. Utilisation of waqf proceeds are extended beyond the traditional sectors (e.g., mosques, cemeteries, Islamic schools) to provide a wider range of welfare services relevant to current societal needs (e.g., waqf qurban, waqf for funding impactful SMEs, reviving dormant or abandoned waqf assets into productive properties). Modern waqf management introduces good governance that increases transparency and accountability of waqf institutions. Application of technology in the management of waqf has widened the base of waqf donors/investors, thus expanding public participation and increasing the supply of waqf funding.

THE MANAGEMENT OF WAQF IN PERLIS: A STUDY AT STATE ISLAMIC RELIGIOUS COUNCIL OF PERLIS, MALAYSIA

Waqf properties contribute to a huge percentage of societal wealth in several Muslim countries. However, numerous Muslim countries are facing massive socio-economic problems such as poverty, education, and lack of basic healthcare services. This encourages contemporary Muslim scholars to formulate new financing methods that can be used to develop waqf properties and ensure that these modes confirmed with the Shariah. However, these methods are not maximumly been practiced in several states in Malaysia due to problems such as management, lack of funds, customer awareness, and others. Indeed, the applications of some of these financing methods have been proven successful in the development of Waqf properties. This paper attempts to review deeply on the main resources of waqf properties in Perlis, the current development of waqf properties as well as the issue in the management of waqf asset to aid the development of waqf properties in the Perlis Islamic Religious Council. By implementing qualitative research methods, this research design to ensure the finding of this study will give a massive contribution, especially to the Perlis Islamic Religious Council to practice an instrumental approach to developing the waqf properties to meet urgent social needs of society. The study discusses the findings of the current waqf management practices in Perlis specifically on waqf development such as al-mudharabah, al-musharakah, al-muzara’ah and implementation of cash waqf. Based on the findings, there are several methods been used to manage waqf properties in Perlis such as al-Musyakarah, al-Mudharabah, al-Muzaraah and also cash waqf been implemented.

Keperluan Mengenalpasti Risiko Dalam Proses Istibdal Harta Wakaf

Waqf is the dedication of assets by a Muslim for any purpose recognised by Islamic law as religious, pious, or charitable. Therefore, careful management of waqf properties is vital to prevent potential exposure to threats and issues that could hinder the achievement of waqf objectives. Comprehensive identification and management of risks in the istibdal process of waqf property can contribute to enhancing the reputation of the waqf institution and fostering trust among waqf donors. This can also help reduce disputes arising from a lack of understanding about the istibdal process within the community. Therefore, this study examines the need to identify risks in the istibdal process of waqf assets in Malaysia, using qualitative methods to analyse secondary data from journal articles, reports from State Islamic Religious Councils (SIRC), and websites, according to the theme of this study. The assessment of potential risks can inform the implementation of control actions, ensuring a reasonable level of assurance in achieving waqf goals. This will assist the waqf institution in making decisions related to istibdal waqf, reducing risks, and ensuring the sustainability of waqf assets. These efforts can strengthen the public's confidence in participating in waqf activities and maintaining the reputation and accountability of waqf institutions.

WAQF LAND DEVELOPMENT FOR PRIVATE TAHFIZ SCHOOLS IN THE STATE OF PERLIS, MALAYSIA: PROCEDURES AND ADVANTAGES

Waqf is a state matter subject to state laws, given the position of the State Islamic Religious Council (SIRC) as the ‘sole trustee’ of waqf properties in their respective states. In legal terms, any party that intends to apply waqf and any waqf activities established in Private Tahfiz Schools (PTS) requires the permission of the SIRC. Accordingly, this study aims to examine the legal procedures for developing PTS on waqf land in Perlis, Malaysia, including the advantages of acquiring the permission of Perlis Islamic Religious and Malay Customs Council (MAIPs). The qualitative research methodology was applied in this research, which featured the doctrinal approach in examining state enactments, past studies, and semi-structured interviews involving several respondents who had extensive experiences with the subject under study. Subsequently, analysis was conducted on the collected data through the content analysis technique. The implications from this research offer numerous advantages for PTS in Perlis to ensure its sustainability. This study offers a clear understanding to individuals who intend to implement waqf in their PTS in Perlis, Malaysia.

Empowering Healthcare through Waqf: Initiatives by the State Islamic Religious Council

Health is a key element in a nation’s development and Malaysia’s public healthcare system is facing significant challenges, particularly rising costs. This study focuses on how the State Islamic Religious Council in Malaysia is using waqf (Islamic endowment) funds to support healthcare services. Transforming the waqf institution is necessary to ensure it stays relevant in today’s context. By reducing the reliance on government funding, waqf plays a crucial role in alleviating the financial burden on citizens, especially for those who cannot afford increasing healthcare costs, a problem worsened by the COVID-19 pandemic. Data was collected from a range of sources, including State Islamic Religious Council websites and related references on waqf and healthcare. The findings reveal that healthcare waqf significantly contributes to the nation, with initiatives such as dialysis centers, medical equipment, medications, waqf clinics, and support for COVID-19 treatment. These efforts highlight the potential for waqf to enhance Malaysia’s healthcare system. However, there remains significant potential for further enhancing public healthcare financing by improving the strategic use and management of waqf funds. By optimizing the allocation and utilization of these resources, the healthcare system can be strengthened, ensuring its long-term sustainability and reducing financial pressures on both the government and the public.

MASALAH PENEBUSAN PUSAKA MUSLIM DI NEGERI SELANGOR

Inheritance collection by the Baitulmal Property Division, Selangor Islamic Religious Council (MAIS) experienced a decline and reduction in the five (5) year period from 2017 to 2021. Data obtained from MAIS shows that the collection or income of MAIS inheritance decreased by close to 50% from RM 4,316,241.87 in in 2017 to RM 2,116,504.56 in 2021. A significant decrease was recorded from 2019 until 2021 following the COVID-19 pandemic that hit the country causing the redeemer to be unable to pay the monthly installments of redemption consistently as agreed by both parties (Baitulmal & redeemer ). Therefore, the purpose of writing this paper is to analyze the problems faced by heirs in the state of Selangor. Qualitative research design with a case study approach using a semi-structured interview instrument with five (5) MAIS heirs in the state of Selangor. Purposive sampling method and interview data were analyzed with content analysis. The findings of the study found that the main problems of the redeemer's failure to pay the monthly installments of redemption consistently are (i) Pandemic of COVID-19, (ii) Flood disaster, (iii) Cost of living and (iv) Financial constraints. Therefore, Baitulmal MAIS is always trying to find effective methods to complete the redemption process more effectively, quickly and user-friendly and then give full ownership rights to the redeemer.

Design Requirements on Web-Based Ancestry Platform for Islamic Family Inheritance in Malaysia

The Islamic inheritance system is typically explained through the concepts of wasiat (will), hibah, and faraid. In Islam, there is no limit on transferring property during a person's lifetime, but the distribution of inheritance upon death is subject to the rules of faraid and will. The delay in claiming inheritance rights for many Muslim families can lead to the accumulation of unclaimed estates and frozen assets that cannot be distributed to eligible heirs. This study aims to identify the challenges and issues with the traditional methods of inheritance distribution and propose improvements for the existing Ancestry Platform for Islamic Family Inheritance in Malaysia This study was designed as a qualitative approach that consists of five stages, which are Planning, Research Design, Data Collection, Data Analysis, and Documentation. This research has adopted Technology-Organization-Environment (TOE) Framework as part of the research scope and semi-structured interviews were conducted with the representatives from the Selangor Islamic Religious Council (MAIS) to identify the root cause of the inheritance distribution problem. The data collected was analysed using the Content Analysis method. This paper will propose the inclusion of documentation collections and family tree features as elements of the Ancestry Platform. These improvements could be useful for future developers or institutions looking to implement the platform.

DETERMINATION OF POVERTY USING MULTI-FACETED MEASURES: EVIDENCE FROM ZAKAT APPLICANTS

Background and Purpose: Poverty, despite being a multifaceted concept, is commonly measured in either absolute or relative monetary terms. However, it can also be measured subjectively, as people form perceptions on their relative income, welfare, and life satisfaction. Poverty measurement based on objective indicators such as official poverty lines is often used to orient and prioritize policy actions. However, such ‘standard’ poverty measures based on household consumption or income aggregates have several shortcomings. This objective indicator does little to inform policy makers about public preferences. The main goal of this paper is to investigate multifaceted poverty measurement by combining objective and subjective measures to provide useful insights into poverty in Malaysia. In addition, this study explored the multifaceted poverty incidence among the low-income household from the perspective of zakat applicants.
 
 Methodology: Data was collected using a survey and interviews of zakat applicants under the category of poor and needy in the State Islamic Religious Council (SIRC) of Melaka, one of the states in Malaysia. Three poverty measurements, i.e., Poverty Line Income (PLI), Haddul Kifayah and Subjective Poverty Index (SPI), are utilized in this study.
 Findings: The PLI and Haddul Kifayah are categorized as objective poverty measures, while SPI is categorized as a subjective poverty measure. The different measures of poverty would produce different analytical results that, in turn, call for a different set of policy interventions.
 
 Contributions: These findings point to the needs of tailor-made strategies for the society to cope with multifaceted poverty.
 
 Keywords: Multifaceted poverty, objective poverty, subjective poverty, poverty measurement, zakat recipients.
 
 Cite as: Othman, A., Mohd Noor, A. H., Abdul Rasool, M. S., & Kasim, E. S. (2023). Determination of poverty using multi-faceted measures: Evidence from zakat applicants. Journal of Nusantara Studies, 8(TI), 62-86. http://dx.doi.org/10.24200/jonus.vol8issTIpp62-86

Development of Wakf Fund in Public Higher Education Institutions

In light of evolving socioeconomic factors, the annual rise in education costs presents a pressing concern. Johor Islamic Religious Council has appointed special trustees from the UTM Education Wakf Fund and UTHM Education Cash Wakf Fund to address this challenge. This paper aims to analyze the development of wakf funds as practiced by UTM and UTHM. The research methodology employed for this study encompasses content analysis and interviews, unveiling the systematic and effective management of wakf funds for education. Notably, enhancements are evident in fund accumulation, refined management strategies, and the proactive adoption of fundraising approaches. These findings underscore the institutions' commitment to mitigating the escalating cost of education while ensuring sustainable financial support for their student communities.

IMWI 4 Tahfiz Agripreneurcation: A sustainability model for private Tahfiz Schools in Malaysia

This article presents (i) the potential of waqf and ijarah instruments in economic development and (ii) proposes a model for the integration of waqf and ijarah for the sustainability of Tahfiz institutions. The study used a structured interview method with several founders of Private Tahfiz Schools (PTS), State Islamic Religious Councils (MAIN), and State Islamic Departments (JAIN). The study results present an "IMWI 4 TAHFIZ AGRIPRENEURCATION" model that integrates waqf and ijarah instruments, combines smart strategic partners, and involves several sectors of the country, including education, agriculture, entrepreneurship, and tourism.

Examining the Legal Procedures of Waqf Implementation in Higher Education Institutions (HEIs) in Malaysia and Turkey

Any higher education institutions (HEIs) in Malaysia intending to implement waqf must obtain approval from the State Islamic Religious Councils (SIRCs) as the sole trustee of waqf. Meanwhile, in Turkey, the consent of the Directorate General Foundation (DGF) is required to establish a foundation university. The study aims to analyze the legal framework in both countries for waqf implementation in HEIs. This research utilized a doctrinal approach and fieldwork study to gain in-depth data. The findings reveal that waqf implementation in HEIs in both countries is unique and implemented in diverse ways as they adhere to their legal frameworks.

PEMBANGUNAN TANAH WAKAF DI NEGERI SABAH: SUATU SOROTAN LITERATUR

Waqf is one of the most important property and wealth distribution mechanisms in the Islamic economy. The role of waqf in economic development is very significant where it becomes a medium for property redistribution in a more comprehensive context such as education, health, economy, community development and so on. Sabah, the second largest state in Malaysia, has a lot of waqf land. If these waqf lands are managed well, they can bring economic benefits to Muslims and Sabah's economic development will also be more sustainable. Therefore, this literature highlight was conducted to study the constraints faced in developing waqf land in Sabah and the steps taken by the Islamic Religious Council of Sabah (MUIS) in developing waqf land in Sabah. This study was conducted qualitatively by using content analysis as a research design. The findings of the study found that Sabah has waqf land that has the potential to be developed and there are constraints faced by MUIS in developing waqf land in Sabah.

Islamic Law in Brunei Darussalam: Past, Present and Future

For a conservative Islamic nation, there have been no known conflicts in Brunei’s religious affairs. While being predominantly inhabited by Muslims at 67% of the total population, the rest of the population are allowed to practice their religion in peace. As with other Islamic nations, Islam influences the government in upholding Islamic laws. Brunei has been implementing Islamic Law since the 16th century, and it was in the beginning of 20th Century with the intervention of foreign powers that Brunei had to or was rather forced to abandon it. Before the British implemented its Common Law, the main body of basic law in Brunei was Islamic law and that the law was well executed, administered and it was effective. The law was initiated by the ninth Sultan of Brunei Sultan Muhammad Hassan (1582-1598) and widely known as the Sultan Hassan’s Kanun. In 2011, The Sultan and Yang Di-Pertuan of Brunei Darussalam during a meeting with members of the Brunei Islamic Religious Council (MUIB) proposed the introduction of an Islamic Criminal Act to deal with crimes while maintaining the implementation of existing civil and religious legislations. On 22nd October 2013 the Sultan announced this law, and on 1st May 2014 the Law has been enforced. This paper highlighted this fact that is Islamic law in Brunei Darussalam: past: present and future.