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Waqif preference of waqf-based qardhul hassan financing in Malaysia using a maqāṣid approach
Journal of Islamic Accounting and Business Research Pub Date : 2024-02-19 , DOI: 10.1108/jiabr-02-2023-0054
Hanudin Amin , Faizah Panggi , Imran Mehboob Shaikh , Muhamad Abduh

Purpose

The purpose of this study is to develop a new framework to measure waqif preference of waqf-based qardhul hassan financing in Malaysia.

Design/methodology/approach

Using a maqāṣid approach, this study’s data were drawn from 286 valid usable questionnaires to examine the effects of consumer, family, ummah and humanity factors on the preference.

Findings

The study found that the said factors sourced from Attia’s maqāṣid al-Shariah were instrumental in determining waqif preference to donate in waqf-based qardhul hassan financing.

Research limitations/implications

Like others, this study’s findings are limited in terms of their generalisations and applications. The theory, context and variables used should be expanded in future works.

Practical implications

The results obtained are useful as a yardstick to enable the offered waqf-based qardhul hassan financing for improved mutual well-being among different classes of the wealth of societal groups in Malaysia. Furthermore, the results provide valuable insights into the direction for practitioners mainly managers involved in introducing waqf-based qardhul hassan financing as a new Islamic social financial instrument for poor and needy folks, at best.

Originality/value

This study is novel in terms of the proposed conceptual framework, where the waqif perspective comes into play.



中文翻译:

马来西亚宗教与宗教基金 (Waqif) 偏好使用 maqāṣid 方法进行基于宗教基金的 qardhul hassan 融资

目的

本研究的目的是开发一个新框架来衡量马来西亚宗教基金对qardhul hassan融资的偏好。

设计/方法论/途径

本研究采用 maqāṣid 方法,从 286 份有效的可用问卷中提取数据,以检验消费者、家庭、乌玛和人性因素对偏好的影响。

发现

研究发现,来自阿提亚伊斯兰教法的上述因素有助于确定宗教基金组织对基于宗教基金的qardhul hassan融资的捐赠偏好。

研究局限性/影响

与其他研究一样,这项研究的结果在概括和应用方面受到限制。所使用的理论、背景和变量应该在未来的工作中得到扩展。

实际影响

所获得的结果可作为一个衡量标准,以实现基于宗教基金的qardhul hassan融资,以改善马来西亚不同阶层的社会财富群体之间的共同福祉。此外,研究结果还为从业者(主要是管理者)提供了宝贵的见解,帮助他们将基于穆斯林宗教与社团组织的qardhul hassan融资作为一种新的伊斯兰社会金融工具,提供给穷人和有需要的人。

原创性/价值

这项研究提出的概念框架是新颖的,其中瓦吉夫视角发挥了作用。

更新日期:2024-02-17
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