{"id":"https://openalex.org/W4323924436","doi":"https://doi.org/10.1108/jiabr-04-2022-0098","title":"Proposed temporary waqf model for family waqf implementation in Malaysia","display_name":"Proposed temporary waqf model for family waqf implementation in Malaysia","publication_year":2023,"publication_date":"2023-03-10","ids":{"openalex":"https://openalex.org/W4323924436","doi":"https://doi.org/10.1108/jiabr-04-2022-0098"},"language":"en","primary_location":{"id":"doi:10.1108/jiabr-04-2022-0098","doi":"https://doi.org/10.1108/jiabr-04-2022-0098","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jiabr-04-2022-0098","pdf_url":null,"source":{"id":"https://openalex.org/S129963087","display_name":"Journal of Islamic accounting and business research","issn_l":"1759-0817","issn":["1759-0817","1759-0825"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Islamic Accounting and Business Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5049420253","display_name":"Muhamad Firdaus Ab Rahman","orcid":"https://orcid.org/0000-0002-1502-9469","observed_orcids":["https://orcid.org/0000-0002-1502-9469"]},"institutions":[{"id":"https://openalex.org/I112982808","display_name":"Universiti Sains Islam Malaysia","ror":"https://ror.org/020ast312","country_code":"MY","type":"education","lineage":["https://openalex.org/I112982808"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Muhamad Firdaus Ab Rahman","raw_affiliation_strings":["Institute of Fatwa and Halal (IFFAH), Faculty of Syariah and Law, Universiti Sains Islam Malaysia, Nilai, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute of Fatwa and Halal (IFFAH), Faculty of Syariah and Law, Universiti Sains Islam Malaysia, Nilai, Malaysia","institution_ids":["https://openalex.org/I112982808"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5053999456","display_name":"Hussein \u2018Azeemi Abdullah Thaidi","orcid":"https://orcid.org/0000-0001-9512-2542","observed_orcids":["https://orcid.org/0000-0001-9512-2542"]},"institutions":[{"id":"https://openalex.org/I112982808","display_name":"Universiti Sains Islam Malaysia","ror":"https://ror.org/020ast312","country_code":"MY","type":"education","lineage":["https://openalex.org/I112982808"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Hussein \u2018Azeemi Abdullah Thaidi","raw_affiliation_strings":["Institute of Fatwa and Halal (IFFAH), Faculty of Syariah and Law, Universiti Sains Islam Malaysia, Nilai, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute of Fatwa and Halal (IFFAH), Faculty of Syariah and Law, Universiti Sains Islam Malaysia, Nilai, Malaysia","institution_ids":["https://openalex.org/I112982808"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5067714283","display_name":"Farhana Mohamad Suhaimi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I112982808","display_name":"Universiti Sains Islam Malaysia","ror":"https://ror.org/020ast312","country_code":"MY","type":"education","lineage":["https://openalex.org/I112982808"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Farhana Mohamad Suhaimi","raw_affiliation_strings":["Faculty of Syariah and Law, Universiti Sains Islam Malaysia, Nilai, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Syariah and Law, Universiti Sains Islam Malaysia, Nilai, Malaysia","institution_ids":["https://openalex.org/I112982808"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5010552146","display_name":"Siti Farahiyah Ab Rahim","orcid":"https://orcid.org/0009-0009-0912-9939","observed_orcids":["https://orcid.org/0009-0009-0912-9939"]},"institutions":[{"id":"https://openalex.org/I7882870","display_name":"University of Glasgow","ror":"https://ror.org/00vtgdb53","country_code":"GB","type":"education","lineage":["https://openalex.org/I7882870"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Siti Farahiyah Ab Rahim","raw_affiliation_strings":["School of Law, University of Glasgow, Glasgow, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Law, University of Glasgow, Glasgow, UK","institution_ids":["https://openalex.org/I7882870"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":11.0671,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.98109841,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"15","issue":"1","first_page":"56","last_page":"78"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13646","display_name":"Qur\u2019anic Interpretation Studies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13456","display_name":"Religion, Society, and Development","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/family-waqf","display_name":"family waqf","score":0.996999979019165},{"id":"https://openalex.org/keywords/waqf-management","display_name":"waqf management","score":0.7799999713897705},{"id":"https://openalex.org/keywords/waqf-regulation","display_name":"waqf regulation","score":0.8100000023841858},{"id":"https://openalex.org/keywords/waqf-trustees","display_name":"waqf trustees","score":0.6539999842643738},{"id":"https://openalex.org/keywords/waqf-beneficiaries","display_name":"waqf beneficiaries","score":0.925000011920929},{"id":"https://openalex.org/keywords/waqf-property","display_name":"waqf assets","score":0.5649999976158142},{"id":"https://openalex.org/keywords/malaysia","display_name":"Malaysia","score":0.44200000166893005},{"id":"https://openalex.org/keywords/waqf","display_name":"waqf","score":0.5419999957084656},{"id":"https://openalex.org/keywords/cash-waqf","display_name":"cash waqf","score":0.7139999866485596}],"concepts":[{"id":"https://openalex.org/C2777344480","wikidata":"https://www.wikidata.org/wiki/Q815509","display_name":"Waqf","level":3,"score":0.9957297444343567},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.5961268544197083},{"id":"https://openalex.org/C203700910","wikidata":"https://www.wikidata.org/wiki/Q741846","display_name":"Perpetuity","level":2,"score":0.5404828786849976},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5347492098808289},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.5241875052452087},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.40073540806770325},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2952219843864441},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.23704653978347778},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.15662923455238342},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.10831230878829956},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/jiabr-04-2022-0098","doi":"https://doi.org/10.1108/jiabr-04-2022-0098","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jiabr-04-2022-0098","pdf_url":null,"source":{"id":"https://openalex.org/S129963087","display_name":"Journal of Islamic accounting and business research","issn_l":"1759-0817","issn":["1759-0817","1759-0825"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Islamic Accounting and Business Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:jiabrp:jiabr-04-2022-0098","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/JIABR-04-2022-0098/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/1","display_name":"No poverty","score":0.44999998807907104}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":39,"referenced_works":["https://openalex.org/W1714723801","https://openalex.org/W1904091645","https://openalex.org/W2044093354","https://openalex.org/W2105263530","https://openalex.org/W2120789618","https://openalex.org/W2145597054","https://openalex.org/W2583883561","https://openalex.org/W2586723319","https://openalex.org/W2590416604","https://openalex.org/W2604050934","https://openalex.org/W2754830355","https://openalex.org/W2776176775","https://openalex.org/W2793325030","https://openalex.org/W2797073670","https://openalex.org/W2896307853","https://openalex.org/W2897001971","https://openalex.org/W2900524582","https://openalex.org/W2906771336","https://openalex.org/W2910391783","https://openalex.org/W2940235307","https://openalex.org/W2942286908","https://openalex.org/W2946453855","https://openalex.org/W2953195170","https://openalex.org/W2953828603","https://openalex.org/W2956318847","https://openalex.org/W2998636127","https://openalex.org/W2998724377","https://openalex.org/W3006724386","https://openalex.org/W3009281432","https://openalex.org/W3048312505","https://openalex.org/W3092960938","https://openalex.org/W3112516567","https://openalex.org/W3125364240","https://openalex.org/W3160115409","https://openalex.org/W3168153130","https://openalex.org/W3184048533","https://openalex.org/W3205619126","https://openalex.org/W4205269244","https://openalex.org/W4212821012"],"related_works":["https://openalex.org/W2952741226","https://openalex.org/W7045950604","https://openalex.org/W2795504454","https://openalex.org/W4401923375","https://openalex.org/W2966909835","https://openalex.org/W7217235758","https://openalex.org/W4212821012","https://openalex.org/W4400007730","https://openalex.org/W2129721936","https://openalex.org/W268039083"],"abstract_inverted_index":{"Purpose":[0],"This":[1,201,220,244,254],"study":[2,55,129,195,202,221,245],"aims":[3],"to":[4,32,41,151,160,181,198,250,261,282,292],"propose":[5],"a":[6,118,131,135,158,223,231,271],"temporary":[7,136,155,208,224,267,296],"waqf":[8,12,25,83,116,138,142,156,162,173,178,225,229,268,313,317,322],"model":[9,139,226,269],"for":[10,134,140,227,236,277],"family":[11,24,82,92,104,115,141,177,183,209,228,293],"by":[13,88],"establishing":[14],"its":[15,237,259,278],"application":[16],"parameters,":[17],"which":[18,302],"may":[19,298],"facilitate":[20],"the":[21,43,60,67,76,96,145,165,176,182,205,263,266,284,303],"management":[22,113],"of":[23,114,120,167,188,207,265],"in":[26,66,84,109,240,258,280,301],"Malaysia":[27,85,281],"and":[28,47,63,103,117,124,164,170,192,215,234,288,320],"encourage":[29,247],"new":[30,248],"donors":[31,249],"establish":[33,251],"waqf.":[34,184,217,252],"Design/methodology/approach":[35],"A":[36],"qualitative":[37],"methodology":[38],"was":[39,196],"employed":[40],"analyse":[42],"data":[44],"through":[45],"deductive":[46],"field":[48,52],"research":[49],"methods.":[50],"For":[51],"research,":[53],"this":[54,128,194],"conducted":[56],"semi-structured":[57],"interviews":[58],"with":[59,144,274],"Waqf":[61,190],"Corporations":[62],"Mufti's":[64],"Department":[65],"selected":[68,199],"states":[69],"within":[70],"Malaysia.":[71,241],"Findings":[72],"Results":[73],"drawn":[74],"from":[75],"interview's":[77],"findings":[78],"are":[79],"that":[80,147],"creating":[81],"is":[86,157,307],"hindered":[87],"several":[89],"obstacles,":[90],"including":[91,211],"waqfs":[93,105,297],"not":[94],"serving":[95],"public":[97],"interest":[98],"but":[99],"rather":[100],"their":[101,286],"descendants,":[102],"have":[106],"been":[107],"practised":[108],"perpetuity.":[110],"Besides,":[111],"inefficient":[112],"lack":[119],"an":[121],"effective":[122],"mechanism":[123,233,273],"parameter":[125],"exists.":[126],"Therefore,":[127],"presented":[130,222],"conceptual":[132],"framework":[133],"cash":[137,216],"along":[143],"parameters":[146],"can":[148],"be":[149,299],"used":[150],"implement":[152],"it.":[153],"The":[154],"strategy":[159],"develop":[161],"property":[163,214],"interests":[166],"creators,":[168],"beneficiaries":[169],"trustees.":[171,289],"Temporary":[172],"merged":[174],"into":[175],"yields":[179],"benefits":[180],"Research":[185],"limitations/implications":[186],"Because":[187],"Malaysia's":[189],"Regulation":[191],"Administration,":[193],"confined":[197],"states.":[200],"has":[203],"broadened":[204],"scope":[206],"waqf,":[210,294],"moveable,":[212],"immovable":[213],"Practical":[218],"implications":[219,243],"as":[230,270,311],"realistic":[232],"criterion":[235],"practical":[238,272],"implementation":[239,279],"Social":[242],"could":[246],"Originality/value":[253],"study\u2019s":[255],"novelty":[256],"lies":[257],"attempt":[260],"highlight":[262],"importance":[264],"holistic":[275],"principles":[276],"benefit":[283],"donors,":[285],"families":[287],"In":[290],"addition":[291],"numerous":[295],"established,":[300],"income":[304],"or":[305],"usufruct":[306],"shared":[308],"proportionally,":[309],"such":[310],"charitable":[312],"(waqf":[314,318,323],"khairi),":[315],"private":[316],"khas)":[319],"joint":[321],"mushtarak).":[324]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":2}],"updated_date":"2026-10-26T11:51:55.731654","created_date":"2023-03-12T00:00:00"}