Journal of Fatwa Management and Research最新文献

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Analisis Strategi Pengurusan Zakat Dalam Mendepani Covid-19: Tinjauan Di Unit Zakat, Sedekah Dan Wakaf UiTM Cawangan Kelantan (UZSW)
Journal of Fatwa Management and Research Pub Date : 2023-01-15 DOI: 10.33102/jfatwa.vol28no1.502
Noraini Junoh, Mohd Nazri Mat Zin, Ahmad Murshidi Mustapha, Norazmila Yusuf, Nor Asmira Mat Jusoh, Zanirah Mustafa@Busu, Nik Muniyati Nik Din
{"title":"Analisis Strategi Pengurusan Zakat Dalam Mendepani Covid-19: Tinjauan Di Unit Zakat, Sedekah Dan Wakaf UiTM Cawangan Kelantan (UZSW)","authors":"Noraini Junoh, Mohd Nazri Mat Zin, Ahmad Murshidi Mustapha, Norazmila Yusuf, Nor Asmira Mat Jusoh, Zanirah Mustafa@Busu, Nik Muniyati Nik Din","doi":"10.33102/jfatwa.vol28no1.502","DOIUrl":"https://doi.org/10.33102/jfatwa.vol28no1.502","url":null,"abstract":"Wabak COVID-19 telah menular di seluruh dunia selama hampir dua tahun. Penularan wabak ini telah menyebabkan Pertubuhan Kesihatan Sedunia (WHO) mengisytiharkan COVID-19 sebagai pandemik kerana telah menjejaskan pelbagai sektor terutamanya ekonomi, sosial, pendidikan dan sektor kesihatan tanpa sempadan. Keadaan ini turut memberi kesan kepada institusi dan pusat zakat apabila kadar kemiskinan dalam kalangan pelajar dan lingkungan mereka yang terjejas oleh masalah kesihatan meningkat. Pada masa yang sama, jumlah mereka yang masih tercicir daripada menerima bantuan zakat tetap berlaku. Selain itu, perekodan data golongan asnaf yang kurang efisen juga menjadi antara masalah yang dihadapi dalam penyaluran bantuan. Hal ini memerlukan institusi dan pusat zakat merangka strategi baharu dalam mendepani pandemik ini. Justeru, kajian ini menganalisis strategi Unit Zakat Sedekah dan Wakaf UiTM Cawangan Kelantan (UZSW) dalam pengurusan zakat bagi mendepani pandemik COVID-19. Kajian ini menggunakan kaedah kualitatif. Data dikumpul daripada data sekunder, iaitu laporan tahunan bagi mendapatkan data berkaitan UZSW daripada tahun 2020 hingga 2021. Data primer turut digunakan melalui kaedah temubual bagi mendapatkan maklumat yang tepat mengenai pengagihan zakat asnaf pelajar. Metode observasi juga turut digunakan bagi memahami gerak kerja UZSW dalam memastikan pengagihan zakat dilaksanakan secara efektif. Hasilnya, beberapa tema ditakrifkan daripada data sebelum dianalisis berdasarkan kaedah analisis kandungan.","PeriodicalId":15807,"journal":{"name":"Journal of Fatwa Management and Research","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84621267","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Konsep Halalan Tayyiban bagi Produk Nutraseutikal
Journal of Fatwa Management and Research Pub Date : 2023-01-15 DOI: 10.33102/jfatwa.vol28no1.460
Siti Nurunnajwa Shamsudin, Elistina Abu Bakar, Syuhaily Osman, Nuradli Ridzwan Shah Mohd Dali
{"title":"Konsep Halalan Tayyiban bagi Produk Nutraseutikal","authors":"Siti Nurunnajwa Shamsudin, Elistina Abu Bakar, Syuhaily Osman, Nuradli Ridzwan Shah Mohd Dali","doi":"10.33102/jfatwa.vol28no1.460","DOIUrl":"https://doi.org/10.33102/jfatwa.vol28no1.460","url":null,"abstract":"Produk nutraseutikal semakin mendapat permintaan yang tinggi berikutan situasi pandemik COVID-19 kerana dipercayai membantu untuk menguatkan sistem tubuh badan dan boleh merawat penyakit. Namun begitu, terdapat sedikit isu halal dan keselamatan produk nutraseutikal yang menimbulkan kerisauan dalam kalangan pengguna. Artikel ini membincangkan konsep halalan tayyiban dan elemen yang perlu bagi produk nutraseutikal halal. Pengguna disarankan agar menekankan aspek halalan tayyiban dalam pemilihan produk nutraseutikal bagi jaminan halal dan keselamatan. Oleh itu, pengguna Muslim seharusnya memilih produk yang mempunyai logo halal kerana produk yang telah memperoleh pensijilan halal telah melalui prosedur yang ketat bagi memastikan produk tersebut dijamin halal dan selamat.","PeriodicalId":15807,"journal":{"name":"Journal of Fatwa Management and Research","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87373424","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
معوّقات تمكين ذوي الاحتياجات الخاصّة في المجتمع وحلولها من خلال البرامج التّحفيزيّة والأطر التّنمويّة: دراسة وصفيّة من منظور شرعيّ 通过促进方案和发展框架增强有特殊需要的人的权能和解决办法的障碍:从法律角度的描述性研究
Journal of Fatwa Management and Research Pub Date : 2023-01-15 DOI: 10.33102/jfatwa.vol28no1.459
M. Edris, Muneer Ali Abdul Rab, Baidar mohammed mohammed hasan, Ahmed Abdulbagi Hmad, Mualimin Mochammad Sahid
{"title":"معوّقات تمكين ذوي الاحتياجات الخاصّة في المجتمع وحلولها من خلال البرامج التّحفيزيّة والأطر التّنمويّة: دراسة وصفيّة من منظور شرعيّ","authors":"M. Edris, Muneer Ali Abdul Rab, Baidar mohammed mohammed hasan, Ahmed Abdulbagi Hmad, Mualimin Mochammad Sahid","doi":"10.33102/jfatwa.vol28no1.459","DOIUrl":"https://doi.org/10.33102/jfatwa.vol28no1.459","url":null,"abstract":"تهدف هذه الدراسة لتمكين ذوي الاحتياجات الخاصة في المجتمع، وذلك من خلال برامج تحفيزية وأطر تنموية مدعومة من منظمات إنسانية تطوّر من مهاراتهم وتجعلهم يتطلّعون للأفضل ويعتمدون على أنفسهم ويتساوون مع أفراد المجتمع الذين يتجاهلونهم أحيانًا. وستبين الورقة أهمية هذه الفئة في المجتمع وخصوصيتها المختلفة عن الأفراد العاديين حتى صار الناس يعبّرون عنهم بمصطلح ذوي الاحتياجات الخاصة. ومشكلة الدراسة تكمن في  المعوّقات التي تواجههم والظلم الذي يقع عليهم بسبب إعاقاتهم والنظرة السلبية للأفراد الأسوياء والمجتمع تجاههم. وقد اعتمد الباحث في دراسته لهذا الموضوع على المنهج الوصفي التحليلي وجمع المعلومات المتعلقة بموضوع البحث وذلك لتحليلها واستخلاص النتائج التي تنطوي عليها هذه المعلومات. ومن أهم النتائج التي توصلت إليها الدراسة الحلول والمقترحات الإيجابية التي تَحُدُّ من النظرة التي لا تجد فيها هذه الفئة المميزة بمواهبها المتعدّدة واحتياجاتها التي تتطلّع لها كغيرها اهتمامًا كافيًّا من المجتمع والمسؤولين.  وتوصلت الدراسة إلى عدد من النتائج المهمة ومنها: إنَّ العيوب الخِلقية في جسم الإنسان من منظور الإسلام، لا تكون سببًا للتَّندُّر أو التقليل من شأن أصحابها، وأنه يجب أن يُعطى المعاق حقه كاملاً دون الانتقاص منهم، وأوصت الدراسة بـضرورة إنشاء وزارة مستقلة متكاملة الهيئات والإدارات تعني بشؤون ذوي الحاجات الخاصة وتركِّز على حل مشاكلهم وإعادة تأهيلهم في المجتمع. \u0000الكلمات المفتاحية: معوّقات، تمكين، المجتمع، ذوو الاحتياجات، برامج، أطر، حلول، برامج، منظور شرعي. \u0000  \u0000Abstract \u0000This study aims at empowering people with special needs in society, through incentive programs and development frameworks, supported by humanitarian organizations. These organizations will develop their skills and make them look forward to the best and rely on themselves are on par with the other community members who sometimes ignore them. The research will show the importance of this group in society and their different characters from normal individuals until people have started to call them with the term people with special needs. The problem of the study will clarify the injustice that befalls on them and the negative view of normal individuals towards them because of their disabilities. To deal with these cases, the study will be conducted through the descriptive and analytical approaches in order to reach the results that the idea of the paper aspires to achieve. Among the most important results that the study will reach are the positive solutions and proposals that change the perception towards this group that will be distinguished with their multiple talents and needs. And they look like others and the disabilities do not find sufficient attention from society and officials. To arrange the paper, the paper will be divided into axes and sections through which the researcher deals with the concept of people with special needs and finding positive solutions to their family, educational, health, social, and professional problems that did not enable them to practice their normal lives until they enjoy their rights in society. \u0000 ","PeriodicalId":15807,"journal":{"name":"Journal of Fatwa Management and Research","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89003062","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Maqāṣid Al-Sharī’ah And Sport: What It Means To The Practising Muslims Maqāṣid al - shari ' ah和体育:对穆斯林的意义
Journal of Fatwa Management and Research Pub Date : 2023-01-15 DOI: 10.33102/jfatwa.vol28no1.477
Baidruel Hairiel Abd Rahim, Abdul Sham Ahmad, Nurazzura Mohamad Diah, Wan Mohd Yusof Wan Chik
{"title":"Maqāṣid Al-Sharī’ah And Sport: What It Means To The Practising Muslims","authors":"Baidruel Hairiel Abd Rahim, Abdul Sham Ahmad, Nurazzura Mohamad Diah, Wan Mohd Yusof Wan Chik","doi":"10.33102/jfatwa.vol28no1.477","DOIUrl":"https://doi.org/10.33102/jfatwa.vol28no1.477","url":null,"abstract":"In every culture, sports are vital. Sport unites people despite physical and cultural divides, promoting them through educational institutions and social platforms. Physical and mental health may be improved by these activities. However, many of these gatherings exclude Muslims. Like other physical cultures, sport has been secularised, a crucial term of Westernization. This affects Muslim sports participation, especially in the 21st century (Industrial Revolution 4.0). The view and knowledge of Maqāṣid Al-Sharī’ah in the context of sport is vital to every practising Muslim because it hasn't been thoroughly addressed. This paper explains the importance of Maqāṣid Al-Sharī’ah in Muslim sports participation. It also addresses the problems practising Muslims confront in sports. We used secondary sources, such as peer-reviewed journals and monographs, to undertake this study. A content analysis determined the different opinions on the themes. We found Muslim scholars abandoned sports and religious research. Maqāṣid Al-Sharī’ah is likewise exceedingly exclusive, according to the discovery. In addition, practising Muslims confront additional barriers when engaging in sports, requiring the conversation and interpretation of sports specialists. Instead of adding primarily to fresh knowledge, this essay can also aid sports and education authorities, especially in most Muslim-populated nations.","PeriodicalId":15807,"journal":{"name":"Journal of Fatwa Management and Research","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89652829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Kekhilafan Menerapkan Maqasid Syariʻah Dalam Pengeluaran Fatwa: Analisis Ijtihad Maqasidi
Journal of Fatwa Management and Research Pub Date : 2023-01-15 DOI: 10.33102/jfatwa.vol28no1.464
M. Roslan, Anwar Osman Zainuri
{"title":"Kekhilafan Menerapkan Maqasid Syariʻah Dalam Pengeluaran Fatwa: Analisis Ijtihad Maqasidi","authors":"M. Roslan, Anwar Osman Zainuri","doi":"10.33102/jfatwa.vol28no1.464","DOIUrl":"https://doi.org/10.33102/jfatwa.vol28no1.464","url":null,"abstract":"Ijtihad maqasidi ialah penerapan maqasid syariah dalam semua proses hal ehwal ijtihad untuk mendapatkan hukum-hakam yang harmoni demi menjaga lima prinsip asasnya iaitu agama, jiwa, akal, keturunan mahupun harta serta menolak segala kerosakan. Namun begitu, sesuatu fatwa akan terkesan apabila berlakunya perselisihan dalam menerapkan maqasid syariah. Oleh yang demikian artikel ini mengetengahkan objektif utama iaitu mengenal pasti konflik penerapan maqasid syariah dalam pengeluaran fatwa. Falsafah di sebalik artikel ini ialah interpretif dan menggunakan pendekatan kualitatif dalam mengadaptasikan reka bentuk kajian. Kaedah pengumpulan dan analisis data ialah analisis kandungan dokumen dengan menganalisis sampel utama daripada peruntukan dalam al-Quran dan Sunnah. Ia  dijadikan sebagai data primer dalam kajian ini kerana data tersebut adalah daripada sumber langsung, berautoriti dan tidak dipengaruhi oleh mana-mana pandangan atau pendapat individu. Selain itu juga, data sekunder bagi kajian ini ialah perbahasan yang terdapat dalam kitab-kitab tafsir, buku-buku akademik, jurnal dan kajian ilmiah lepas digunakan dalam artikel ini. Hasil dapatan menunjukkan bahawa proses ijtihad melalui pemahaman nas sahaja tanpa saduran maqasid syariah dan proses ijtihad melalui saduran maqasid syariah yang berlebihan dari pemahaman nas merupakan antara konflik ijtihad maqasidi yang perlu diawasi. Oleh yang demikian, pihak-pihak berautoriti perlu sentiasa berhati-hati dalam memahami nas syarak agar pengeluaran fatwa yang dilakukan adalah lebih harmoni berkonsepkan ijtihad maqasidi. \u0000Kata kunci: Fatwa, ijtihad, konflik, Maqasid Syariah, penerapan","PeriodicalId":15807,"journal":{"name":"Journal of Fatwa Management and Research","volume":"72 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83242010","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Thematic Analysis Of Research Studies On Maqasid Shariah And Mental Health 伊斯兰教法与心理健康研究的专题分析
Journal of Fatwa Management and Research Pub Date : 2023-01-15 DOI: 10.33102/jfatwa.vol28no1.505
Ulfah Mansurah Zainudin, Nurzahidah Jaapar, Fadhilah Adibah Ismail, Ghazali Jaapar, Hasnah Husiin
{"title":"Thematic Analysis Of Research Studies On Maqasid Shariah And Mental Health","authors":"Ulfah Mansurah Zainudin, Nurzahidah Jaapar, Fadhilah Adibah Ismail, Ghazali Jaapar, Hasnah Husiin","doi":"10.33102/jfatwa.vol28no1.505","DOIUrl":"https://doi.org/10.33102/jfatwa.vol28no1.505","url":null,"abstract":"Debates and discussions related to mental health are closely related to maqasid al-shariah encompassing worldly ‎and religious affairs, especially the aspects of tahsiniyyat and kamaliyyat to complete the essentials or necessities ‎‎(daruriyyat). Published literature and articles have shown an increased interest in the intellectual discourse related ‎to maqasid al-shariah. The objective of this research is to analyze and examine past literature on maqasid al-‎shariah related to mental health between 2017 to 2021. This research is conducted in the form of the descriptive ‎method through document analysis of past literature from online articles and journals under the keyword “maqasid ‎al-shariah” with mental health derived from an online database including books and conference papers published in ‎various fields. This research seeks to analyze selected articles by identifying several variables that encompass ‎several patterns such as number of articles published, year of publication, number of authors, research approach, ‎subject, and gender of the authors. The general findings of this research show majority of past research are based ‎on the qualitative method. Besides that, the discussion on the concept of maqasid al-shariah related to mental health ‎issues is an unchartered area that still requires need in-depth research in the context of the society from the ‎aspects of children, adolescents, and the elderly. This research is expected to be a guide for further research.","PeriodicalId":15807,"journal":{"name":"Journal of Fatwa Management and Research","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75299578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Use Of Zakat Logo In Optimizing The Collection Of Corporate Zakat In The State Of Kedah 利用天课标志优化吉打州企业天课征集
Journal of Fatwa Management and Research Pub Date : 2023-01-15 DOI: 10.33102/jfatwa.vol28no1.501
Afaf Sukari, A. Ab Rahman, Syed Mohd Najib Syed Omar, Setiyawan Gunardi
{"title":"The Use Of Zakat Logo In Optimizing The Collection Of Corporate Zakat In The State Of Kedah","authors":"Afaf Sukari, A. Ab Rahman, Syed Mohd Najib Syed Omar, Setiyawan Gunardi","doi":"10.33102/jfatwa.vol28no1.501","DOIUrl":"https://doi.org/10.33102/jfatwa.vol28no1.501","url":null,"abstract":"All approaches to increase corporate zakat collection must be intensified by zakat institutions and supported by corporate company owners so that the annual corporate zakat collection target is achieved despite the challenges that zakat institutions have to go through. Various initiatives have been implemented by zakat institutions such as LZNK by introducing innovative corporate zakat collection promotion methods through the use of zakat logos for corporate companies in the state of Kedah. This effort not only demands the duty of the amil to collect corporate zakat from corporate companies, but it is also a human need for the property to guarantee the blessing of corporate companies in their business when paying Zakat. Thus, this article aims to discuss the concept of using the zakat logo in Kedah. This article will also examine the procedures for obtaining the zakat logo by corporate companies in Kedah. This qualitative study uses documentation, observation, and interview methods in the data collection process. The results of the study found that the use of the zakat logo on corporate companies can increase corporate zakat collection in addition to achieving the objective of zakat shari'a through property care in the aspect of maqasid shari’a. The study also found that only corporate companies that meet the specified conditions are eligible to get a zakat logo from the LZNK such as Muslims, zakat payers at LZNK according to the actual count, and others. It is hoped that this study can provide guidance and references to zakat institutions or certain organizations in managing affairs related to corporate zakat collection in facing the challenges of corporate zakat collection in Malaysia. Further research needs to be done to encourage the use of the zakat logo so that it can be applied by all states in Malaysia so that the corporate zakat collection rate can be optimized from time to time.","PeriodicalId":15807,"journal":{"name":"Journal of Fatwa Management and Research","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88397585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Patient-Centred Care Dentistry And Its Relation With Maqasid Shari’ah: A Narrative Review 以病人为中心的护理牙科及其与伊斯兰教法的关系:叙述性回顾
Journal of Fatwa Management and Research Pub Date : 2023-01-15 DOI: 10.33102/jfatwa.vol28no1.465
Muhammad Annurdin Sabarudin, Faizah Abdul Fatah, H. Ramli, N. Yacob, Mohd Nasir Abdul Majid, Muhammad Aunurrochim Mas'ad Salleh
{"title":"Patient-Centred Care Dentistry And Its Relation With Maqasid Shari’ah: A Narrative Review","authors":"Muhammad Annurdin Sabarudin, Faizah Abdul Fatah, H. Ramli, N. Yacob, Mohd Nasir Abdul Majid, Muhammad Aunurrochim Mas'ad Salleh","doi":"10.33102/jfatwa.vol28no1.465","DOIUrl":"https://doi.org/10.33102/jfatwa.vol28no1.465","url":null,"abstract":"Patient-centred care dentistry offers positive treatment outcome by unique combination of dental practitioners and their patients to improve quality of care and overall health outcomes. As Muslim dental practitioners, they must adhere with the Islamic principles and values in treating their patients with the Maqasid Shari’ah that blended in patient centred care approach. The concept of Maqasid Shari’ah is the purpose and objective of Shari’ah that formulated in the protection of religion, soul, mind, heredity and property. Apart from that, Qawaid Fiqhiyah is the methods that used in solving dental fiqh issues nowadays and that legal maxims is endorsed by the Muslim scholars or authorities. Finally, the dental treatment goal is to increase patients’ quality of life as a servant of Allah and khalifah in the Earth.","PeriodicalId":15807,"journal":{"name":"Journal of Fatwa Management and Research","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77697682","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Perakaunan Zakat Pelaburan: Kes Amanah Saham Bumiputera (ASB)
Journal of Fatwa Management and Research Pub Date : 2023-01-15 DOI: 10.33102/jfatwa.vol28no1.499
Mohd ‘Adli Zahri, Nurul Ilyana Muhd Adnan, Zahri Hamat, Mohd Izhar Ariff Mohd Kashim
{"title":"Perakaunan Zakat Pelaburan: Kes Amanah Saham Bumiputera (ASB)","authors":"Mohd ‘Adli Zahri, Nurul Ilyana Muhd Adnan, Zahri Hamat, Mohd Izhar Ariff Mohd Kashim","doi":"10.33102/jfatwa.vol28no1.499","DOIUrl":"https://doi.org/10.33102/jfatwa.vol28no1.499","url":null,"abstract":"Aset pelaburan adalah antara aset baharu yang diwajibkan zakat. Aset pelaburan terdiri sama ada dalam bentuk aset fizikal seperti tanah dan bangunan ataupun dalam bentuk aset kewangan seperti saham dan dana amanah. Kedua-kedua aset ini diwajibkan zakat. Persoalannya ialah, zakat terhadap pelaburan dalam bentuk aset fizikal dikenakan ke atas pendapatan daripada aset tersebut, sedangkan zakat terhadap pelaburan dalam bentuk aset kewangan dikenakan ke atas aset dan pendapatan daripada aset tersebut. Apakah tepat kaedah perakaunan zakat terhadap kedua-dua aset pelaburan itu? Kertas ini akan cuba menjawab persoalan tersebut. Berdasarkan data sekunder dengan menggunakan analisis kandungan, akan dihujahkan bahawa dengan mengambil kira maksud pegangan terhadap Amanah Saham Bumiputera (ASB), maka zakat sepatutnya dikenakan ke atas pendapatan dividen sahaja. ","PeriodicalId":15807,"journal":{"name":"Journal of Fatwa Management and Research","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86981860","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Halal Food Quality: An Analysis Of Relevant Guidelines And Regulations In Malaysia 清真食品质量:马来西亚相关准则和法规分析
Journal of Fatwa Management and Research Pub Date : 2022-11-30 DOI: 10.33102/jfatwa.vol27no2-se.482
Hawwa Abdul Mokti, N. A. Kamri, Mohd Abd Wahab Fatoni Bin Mohd Balwi
{"title":"Halal Food Quality: An Analysis Of Relevant Guidelines And Regulations In Malaysia","authors":"Hawwa Abdul Mokti, N. A. Kamri, Mohd Abd Wahab Fatoni Bin Mohd Balwi","doi":"10.33102/jfatwa.vol27no2-se.482","DOIUrl":"https://doi.org/10.33102/jfatwa.vol27no2-se.482","url":null,"abstract":"The world has seen rapid growth the development of halal food industry in recent years. At the same time, issues regarding the quality of halal food are also increasing, such as inconsistent flavours, portions, and incomplete orders. Hence, relevant halal food guidelines and regulations must also emphasise the tayyiban aspect of food. In this regard, the tayyiban aspect is related to food quality, where the guidelines and regulations must not only ensure the food is halal, but also the quality must fulfil the required standards. This paper attempts to examine existing guidelines and regulations in Malaysia related to halal food, such as the Manual Procedure for Malaysia Halal Certification (Domestic) 2020 (MPPHM 2020), Clean, Safe and Healthy (BeSS), Food Regulations 1985 (PPM 1985), Food Act 1983, Trade Descriptions Act 2011 (APD 2011), and Consumer Protection Act 1999 (APP 1999). This study utilises content analysis on documents related to the guidelines and regulations. The results of the study found that the guidelines and regulations adequately cover the essential aspects in assuring acceptable food quality. While there are areas that can be improved, overall, sufficient guidelines and regulations are already in place.","PeriodicalId":15807,"journal":{"name":"Journal of Fatwa Management and Research","volume":"181 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80257803","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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