WAKAF PERKHIDMATAN: PERSPEKTIF FIQH DAN CADANGAN PELAKSANAAN

Service Waqf: Fiqh Perspectives and Recommendations on Implementation

Authors

Keywords:

service waqf, labour wages, cash waqf, volunteer, fiqh perspectives

Abstract

Waqf is one of the Islamic philanthropies that can help improve the socio-economics of a society through humanitarian services and waqf is not limited to assets. In developing waqf property, the issue of manpower and management costs is a challenge for managers because it involves large and continuous funds. There is a need to clarify the law of using cash waqf to finance the cost of human resources. The objective of this study is to clarify the necessity of service waqf as well as its application in the development of waqf property through jurisprudential debate. This study uses a qualitative method by gathering the views of jurists regarding cash waqf, waqf benefit, and permanent conditions on mawqūf. The data is then analyzed and appropriate views are presented taking into account the current situation in Malaysia. The findings of the study show that the appropriate service waqf implementation is through the contribution of benefits to the public by donating the service wage payment to a waqf body. Therefore, the contribution of the benefit is named a service waqf scheme which consest of a voluntary contribution of expertise to the community. This kind of implementation is permissible according to the majority of jurists who allowed cash waqf. In order to encourage the community to give waqf through this scheme, the wāqif can get an income tax deduction from the amount of labor wages that is waqf. In addition, the company can introduce a program in the form of volunteering to encourage the contribution of expert energy for free by branding it as a service waqf contribution.

Downloads

Download data is not yet available.

References

‘Abd al-Rahman bin Muhammad bin Qasim al-Hanbali, Hāshiyah al-Rawd al-Murabba‘ Sharḥ Zād al-Mustaqna‘, vol. 5 (t.t.p.: t.p., 1977).

‘Alā’ al-Dīn Abu al-Ḥasan ‘Alī bin Sulaymān al-Mardawi, al-Inṣaf fi Ma‘rifah al-Rājiḥ min al-Khilāf, vol. 7 (Bayrut: Dar Iḥyā’ al-Turath al-‘Arabi, 1431H).

‘Aṭiyyah al-Sayyid Fayyāḍ, ‘Waqf al-Manāfi‘ fi al-Fiqh al-Islāmī’, (Mu’tamar al-Thani li al-Awqaf, Jami‘ah Umm al-Qura, Syawal 1427H).

Abu ‘Abd Allah Muhammad al-Kharshī, Sharḥ al-Kharshi ‘alā Mukhtaṣar Khalīl, vol. 3 (Bayrut: Dar al-Fikr, 1317H).

Abū Zakariyyā Muhyī al-Dīn bin Sharaf al-Nawawī, Sharḥ al-Nawawī ‘ala Muslim, vol. 11 (Bayrut, Lubnan: Dār Iḥyā’ Turath ‘Arabi, 1392H).

Ahmad bin Muhammad al-Ṣāwī al-Mālikī, Hashiyah al-Ṣāwī ‘alā al-Sharḥ al-Ṣaghīr, vol. 2 (Qahirah: Maktabah Musṭafa, 1952).

Dibyān bin Muhammad Dibyān, al-Mu‘amalāt al-Māliyyah Aṣalah wa Mu‘āṣarah, vol. 16 (Riyad: Maktabah al-Malik Fahd, 2013).

Doni Setiadi, ‘Wakaf Profesi Dalam Perspektif Fiqih dan Undang-Undang Wakaf di Indonesia (Studi di Pondok Modern Tazakka)’ (Disertasi Master, Ilmu Agama Islam, Hukum Keluarga, UIN Walisongo, Semarang, 2019).

Farah Nadia Abbas, ‘Shariah Compliant Best Practice Tenancy Management Framework For Commercial Waqf Properties’ (Ph.D Tesis, Fakulti Alam Bina dan Ukur, Universiti Teknologi Malaysia, 2019).

Hanneeyzah Bariah Baharin, ‘Doktor, Pensyarah Boleh Wakaf Perkhidmatan’, Berita Harian, https://www.bharian.com.my/rencana/agama/2019/07/590951/doktor-pensyarah-boleh-wakaf-perkhidmatan, diakses 31 Julai 2019.

Hasan Muhammad Rifa‘i, Waqf al-‘Amal al-Mu’aqqat fi al-Fiqh al-Islami (Kertas Kerja Mu’tamar al-Thanī li al-Awqāf, Jami‘ah Umm al-Qura, Makkah al-Mukarramah, al-Sa‘udiyyah, 2006).

Ibn Manzūr, Muhammad ibn Mukarram, Lisān al-‘Arab (Bayrūt: Dar al-Fikr, 1990).

Ibn ‘Ābidīn, Hāshiyah Radd al-Muhtār, vol. 4 (Bayrut: Dar al-Fikr, 2000).

International Islamic Fiqh Academy, ‘Resolusi Bernombor 140 (15/6)’, Resolusi Majma‘ al-Fiqh al-Islami, https://iifa-aifi.org/ar/2157.html, 11 Mac 2004.

Al-Jurjāni, ‘Ali bin Muhammad bin ‘Ali al-Jurjānī, al-Ta‘rīfāt (Bayrūt: Dar al-Kutub ‘Ilmiyyah, 1983).

Lembaga Hasil Dalam Negeri Malaysia (LHDN), Garis Panduan Permohonan Untuk kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(11D) Akta Cukai Pendapatan 1967 Bagi Wakaf.

Majelis Ulama Indonesia, Himpunan Fatwa Majelis Ulama Indonesia (Jakarta: Direktorat Jenderal Bimbingan Masyarakat Islam dan Penyelenggaraan Haji, 2003).

Mohd. Fairuz Md. Salleh et al., Perakaunan Aset Wakaf di Malaysia: Cadangan Pengolahan Perakaunan dan Pelaporan, ed. Salmy Edawati Yaacob (Putrajaya: Jabatan Wakaf, Zakat dan Haji (JAWHAR), 2022).

Muhammad bin Ahmad bin ‘Arfah al-Dusuqi, Hāshiah al-Dusuqi ‘alā al-Sharh al-Kabīr, vol. 4 (Bayrūt: Dār al-Fikr, 1431H).

Muhammad bin Ahmad al-Sarakhsi, al-Mabsūṭ, vol. 22 (Bayrut: Dar al-Ma‘rifah, 2007).

Muhammad Firdaus Ab Rahman, Hussein Azeemi Abdullah Thaidi, Azman Ab Rahman & Siti Farahiyah Ab Rahim, ‘Peranan Wakaf Dalam Mendepani Pendemik Covid-19’, Journal of Fatwa Management and Research, vol. 22/1 (2020): 49-64, https://doi.org/10.33102/jfatwa.vol22no1.323.

Muhammad Ikhwan Megat Saidi, Mat Noor Mat Zain & Salmy Edawati Yaacob, ‘Wakaf Perkhidmatan Menurut Perspektif Islam’, Al-Qanatir: International Journal of Islamic Studies, vol. 31/1 (2023).

Muhammad Muṣṭafa al-Zuhayli, al-Wajīz fi Uṣūl al-Fiqh, vol. 2 (Damshiq: Dar al-Khayr, 2006).

Muhammad Tariq Rahmalan & Mohd Fauzi Abu Hussin, ‘A Systematic Review of Contemporary and Innovative Waqf Sources: Cash and Service Waqf’, Jurnal Syariah, vol. 29/2 (2021): 257-284, https://doi.org/10.22452/js.vol29no2.5.

Muslim, Sahih Muslim vol. 5 (Turkiya: Dar al-Tiba‘ah al-‘Amarah).

Perbadanan Wakaf Selangor, ‘Produk Wakaf Selangor’, Perbadanan Wakaf Selangor, https://www.wakafselangor.gov.my/produk-wakaf-selangor/, diakses 5 Januari 2024.

Al-Qurṭubī, al-Jāmi‘ li Ahkam al-Qur’an Tafsir al-Qurtubi, vol. 20 (Qahirah: Dār al-Kutub ‘Ilmiyyah, 1964).

Shams al-Dīn Muhammad bin Ahmad al-Khaṭīb, aI-Iqnā‘ fi Ḥal al-Alfāz Abī Shujā‘ (Bayrūt: Dār al-Fikr, 1431H).

Shams al-Dīn Muhammad bin Ahmad al-Khaṭib al-Sharbīnī al-Shafi‘i, Mughnī al-Muhtāj ila al-Ma‘rifah Ma‘ānī al-Alfāz al-Minhāj, vol. 3 (Cairo, Egypt: Dār al-Kutub al-Islamiyyah, 1994M/1415H).

Shawqi Ahmad Dunya, ‘Waqf al-Manafi‘ wa al-Huqūq’, Mu’tamar al-Thani li al-Awqāf bi al-Mamlakah al-‘Arabiyyah al-Sa‘udiyyah (Madinah: Jami‘ah Um al-Qura, 2006).

Sheikh Muhamad Hizam et al., ‘Corporate Social Responsibility in Malaysia’, International Journal of Financial Research, vol. 10/5 (2019).

Syahnaz Sulaiman, Aznan Hasan, Siti Mashitoh Mahamood & Ahmad Azam Sulaiman, Transformasi Pembangunan Hartanah Wakaf Menerusi Dana Amanah Hartanah Islam (Negeri Sembilan: Penerbit Universiti Islam Sains Malaysia, 2021).

Al-Syirazi, Abu Isḥāq Ibrahim bin ‘Ali bin Yusuf, al-Muhadhab fi Fiqh al-Imam al-Shafi‘i, vol. 2 (Bayrūt: Dār al-Kutub al-‘Ilmiyyah, t.t.).

Wahbah al-Zuhaylī, al-Fiqh al-Islāmī wa Adillatuhu, vol. 10 (Bayrut, Lubnan: Dar al-Fikr, 1989).

Wizārah al-Awqāf, al-Mawsū‘ah al-Fiqhiyyah al-Kuwaitiyyah (Kuwait: Dār al-Salāsil, 2010).

Zayn al-Din ibn Nujaym al-Hanafi, al-Bahr al-Ra’iq fi Sharh al-Kanz al-Daqā’iq, vol. 5 (Bayrūt: Dar al-Ma‘rifah, t.t.).

Statut

Akta Pentadbiran Undang-Undang Islam (Wilayah-Wilayah Persekutuan) 1993.

Enakmen Wakaf (Negeri Selangor) 1999.

Enakmen Wakaf (Negeri Melaka) 2005.

Enakmen Wakaf (Negeri Sembilan) 2005

Published

2024-07-17

How to Cite

Amir , Z., Mazri, N. M. ., Rosele, M. I. ., & Abdullah, L. . (2024). WAKAF PERKHIDMATAN: PERSPEKTIF FIQH DAN CADANGAN PELAKSANAAN : Service Waqf: Fiqh Perspectives and Recommendations on Implementation. Jurnal Syariah, 32(1), 74–99. Retrieved from https://adum.um.edu.my/index.php/JS/article/view/49617