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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. [ABSTRACT FROM AUTHOR]

The practice of waqf is vital in the development of the entire Muslim community. The waqf system at the Perbadanan Wakaf Selangor (PWS) has expanded in various ways or methods to include cash waqf, general waqf and special waqf, therefore providing Muslims with the opportunity to perform worship in a collective manner in order to enhance the Muslim community’s socio-economic status. This study was conducted to understand the concept of land purchase using cash waqf in the state of Selangor. The objective of this study is to ascertain the current status of waqf for the purchase of land through the cash waqf mechanism, along with issues in implementing it. This study used both the library study method and a field study to collect qualitative data. Data for this study was also obtained from semi-structural interviews with PWS officers and those involved in the management of waqf property. The findings show that waqf for land purchase within the state of Selangor has achieved its objective, despite challenges faced. The constraints regarding the waqf system are that the waqf fund collection had not achieved its target in addition to the short contract durations, which had caused the development of the planned waqf property to not run smoothly. Several recommendations and policy implications are suggested to ease future purchases of land through the cash waqf scheme so that it will become a valuable asset used for Muslims’ economic development. [ABSTRACT FROM AUTHOR]

Waqf has been one of the major sources of public financing in Islamic tradition. Since early Islam, waqf serves the needs of the ummah in various realms, including education, social development and public needs. Traditionally, waqf has been in the form of fixed and tangible assets. Up until recently, cash waqf has been proposed as one of the sources of waqf. On the other hand, there has been also a suggestion to innovate the practices of waqf in order to assure that they meet the current challenging world. One of the new innovatives of funding waqf sources apart from cash waqf is Service Waqf. Giving this background, this paper endevour to do a systematic review analysis of the Service Waqf as well as well established cash waqf practices as innovatie way for diversifying waqf source in Malaysia. In reviewing the topics systematically, this paper gathered all related articles from Emerald Insight, Google Scholars, Jstor, and Scopus databases. Relevant journal articles were being searched via the internet in several database sources using advanced searching features available in those database based on specific keywords. The relevant journals were selected based on the latest findings which had been published between year 2010 until 2020. From the systematic review analysis, 20 journal articles regarding ethical issues in gamification were filtered and selected using PRISMA statement. Findings from this systematic analysis show that issues pertaining to the cash waqf were among the major discourse in the waqf innovation. Much have been emphasised on the waqf management and governance and also the reason waqf application in a institution. Less has been given into the service waqf and its benefits to communities. [ABSTRACT FROM AUTHOR]