The Management and Implementation of Zurri Waqf in Malaysian Waqf Instituition

Q3 Business, Management and Accounting

Jurnal Pengurusan Pub Date : 2023-03-01 DOI:10.17576/pengurusan-2023-67-04

Wahyu Sakina Ahmad Sanusi, Mohd Fairuz Md Salleh, S. E. Yaacob

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Abstract

In accordance with Islamic sharia, zurri waqf (family waqf) has been used as an instrument for estate planning and family inheritance. The issue of abandoned property management has yet to be fully resolved, and zurri waqf is one option for the estate distribution. In Malaysia, the State Religious Council is the administrator of zurri waqf practices. The implementation, on the other hand, is minimal and not proactive. Hence, the objective of this study is to identify the practice of zurri waqf implementation in Malaysia. This study employs a qualitative interview method with eight respondents. This study discovered that the practice of zurri waqf implementation is at a passive level, but the improvements can still be made. For instance, the rectification in the management procedures can be done as zurri waqf assets have the potential for economy development and ongoing benefit to the family and society in general. The findings of this study in terms of restructuring the existing procedures according with the experts’ suggestion such as lineage restrictions on beneficiaries and appointment of zurri waqf consultants may aid in the proactive implementation of zurri waqf as well as the preservation of Muslims' equity in strengthening the economic stability of the family and society in general.

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马来西亚Waqf机构Zurri Waqf的管理与实施

根据伊斯兰教法，祖里宗教基金（家庭宗教基金）已被用作遗产规划和家庭继承的工具。废弃物业管理的问题尚未完全解决，祖里宗教基金是遗产分配的一个选择。在马来西亚，国家宗教委员会是祖里宗教基金的管理机构。另一方面，执行力度很小，而且不积极主动。因此，本研究的目的是确定祖里宗教基金在马来西亚的实施实践。本研究采用了一种对八名受访者进行定性访谈的方法。这项研究发现，祖里宗教基金的实施实践处于被动水平，但仍有改进的余地。例如，可以对管理程序进行纠正，因为zurri宗教基金资产具有经济发展潜力，对家庭和社会有持续的好处。根据专家的建议，如对受益人的血统限制和祖里宗教基金顾问的任命，这项研究在重组现有程序方面的结果可能有助于积极实施祖里宗教信托，并在加强家庭和社会的经济稳定方面维护穆斯林的公平。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Jurnal Pengurusan Business, Management and Accounting-Business and International Management

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： Jurnal Pengurusan (UKM Journal of Management) is published three times a year in June, September and December by UKM Press, Universiti Kebangsaan Malaysia. It publishes original works that advance knowledge of theory, practice and research across the business management discipline. It aims to provide Asian regional perspectives on management of benefit to scholars, educators, students, practitioners, policy-makers and consultants worldwide. The research covers organizational and individual level of analysis in the field of management, managerial accounting, finance and banking, marketing, entrepreneurship and other related areas. This journal accepts both empirical and conceptual research papers with relevant methodological approaches.