Tabung masjid management concept based on Maqasid Al-Shariah in Malaysia: A financial reporting view

• Main Authors: Mhd. Sarif, Suhaimi, Zakariyah, Luqman, Mohd Nor, Azman
• Format: Conference or Workshop Item
• Language: English; English
• Published: 2017
• Subjects: BP1 Islam; HG Finance
• Online Access: http://irep.iium.edu.my/55945/18/55945.pdf; http://irep.iium.edu.my/55945/2/TabungMasjidCert.pdf; http://irep.iium.edu.my/55945/; http://www3.iium.edu.my/irkhs/icij2017/?Programme
• Institution: Universiti Islam Antarabangsa Malaysia

Tabung Masjid Management of mosques is regulated by state religious administration law. Conventional approach is expected which make the idea would will remain as an idea only. The study argues that the compliance approach is necessary at the operations level but not at the corporate level. A case study method on a few selected mosques found that the finance committee has no choice but to abide by the regulation. In the meantime to use innovative way through specific fund raising to address social issues. The study recommends the Tabung Masjid management to be use creative way of increasing the value of the fund within the Shariah compliant spirit.