ISSN: 2222-6990
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This abstract focuses on the study of Non-Muslims individuals in Malaysia who choose to adopt an Islamic approach towards asset preservation through waqf. Waqf refers to the act of dedicating property or wealth for religious or charitable purposes, with the intention of benefiting the community. The research methodology employed in this study is quantitative method. The research objectives of this study is (1) To investigate the method of Non-Muslims in handling their assets after pass away and (2) To find out what attract Non-Muslims to allow the government agencies to handle their waqf. There are 200 respondents chosen for this study by using quota sampling method which is from the non-probability sampling. This study set quota for 100 female and 100 male. Besides, this study also need for Non-Muslims to join and those who contribute for waqf. This is because, the researchers need their opinions and experiences to find the solution to answer the research objectives. This questionnaires is set for 200 only and is distributed by using the Google Forms through Facebook and Whatsapp. Before give the Google Forms, the researchers will ensure that the respondent is Non-Muslim and had contribute for waqf. Furthermore, the researcher use the descriptive analysis to describe the findings. The findings of this study found that Non-Muslims use Will to handle the assets after death. There is also law and regulations relate to the Non-Muslims in distributing their assets after death which is Distribution Act 1958. Other findings is, Non-Muslims interested to contribute in waqf because of the professionalism and expertise of the government agencies in handling the waqf and they also wants to contribute in helping those in needs. In conclusion, the concept of waqf accounting and management has gained recognition and acceptance among non-Muslims in Malaysia as an effective approach for asset preservation.
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(Musa & Mail, 2024)
Musa, S. Z. B. S., & Mail, M. A. A. F. (2024). Waqf Accounting and Management: Embracing an Islamic Approach for Asset Preservation in Sarawak. International Journal of Academic Research in Business and Social Sciences, 14(1), 1798–1827.
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