6 articles in this issue
Sri Nurhayati,Dodik Siswantoro
This paper aims to analyze the variables that affect zakat preference as a tax deduction. Samples are also analyzed and grouped to see some characteristics and patterns of specific issues. Structural Equation Model (SEM) is based on variance. SmartPLS is ... see more
Setia Mulyawan
It is proved that financial ratios can predict future bankruptcy even on high uncertainty conditions such as an economic crisis. The research indicates that the accuracy of prediction is more increasing in line with a coming bankruptcy.The result of the r... see more
Rozalinda Syamsir
West Sumatra owns a very prospective waqf asset. Yet, in general it has been managed traditionally. Only some counties have already implemented productive waqf management. This study examines the productive waqf management roles in empowering the ummah ec... see more
Mohd Afandi Bin Mat Rani
This paper tries to analyze the fatwa regarding issues of hand over of waqf lands to the State Authorities which have been going on since the year 1951 to 2006. Though it may only focus on several states in Malaysia, such revelations can act as strong exe... see more
Zunaidah Ab Hasan,Azhana Othman,Khalilah Ibrahim,Mohd Ab Malek Md Shah,Abd. Halim Mohd Noor
Waqf is one of the main mechanism in providing support for the development to all levels of the ummah more so for the underprivileged. Waqf institutions in Malaysia are under the jurisdiction of the 14 states rather than the Federal government. This paper... see more
Noraini Mohamad,Zahanum Zulkifli
This paper analyzes the fenomena regarding issues of waqf and its impact on the ummah development. Waqf has significant impact on the ummah development in term of social, economic, political and legal process. The good governance of waqf institutions of w... see more