ORGANISATIONAL BACKGROUND OF STATE MOSQUES IN PENINSULAR MALAYSIA

CHAPTER 3

ORGANISATIONAL BACKGROUND OF STATE MOSQUES

IN PENINSULAR MALAYSIA

3.0            Introduction

The discussion in this chapter is based on various related publications on state mosques, homepages of state mosques, and the researcher’s personal discussion with personnel from state mosques. The chapter is divided into two main sections: the administration of Islamic affairs and the administration of state mosques.

The first section explains the functions of the Islamic Religious Council (Majlis Agama Islam), the Islamic Religious Department (Jabatan Agama Islam) and the Department of Islamic Development Malaysia (Jabatan Kemajuan Agama Islam Malaysia (JAKIM)). The second section covers the functions and categories of mosques as well as the general administration and financial administration of state mosques. The final section provides a conclusion to this chapter.

3.1            The Administration of Islamic Affairs

 As Malaysia is a multi-religious country, Islam plays a very significant role in Malaysian society. Muslims constitute more than 50% of its population and are concentrated primarily in Peninsular Malaysia. Its significance is indicated in the Federal Constitution, which recognizes Islam as the official religion of the country while allowing other religions to be practiced freely in Malaysia (Majid, 1988). Article 3 (1) of the Federal Constitution stipulates that “Islam is the religion of the Federation” In addition to this, the involvement of the government in disseminating Islam and instilling Islamic values among Muslims is considerable. Government involvement, both at the Federal and State levels, signifies the importance of Islam in shaping the Malaysian society. 

The Federal Constitution, however, delineates the power of the Federal government and the State governments in relation to the administration of Islamic affairs. The power of the State government is restricted to Shari’āh[3] Laws that concerns Muslims and the administration of Islamic affairs in the individual state (Majid, 1988). The Ninth Schedule of the Constitution states that, among other things, the administration of Malay customs, zakāh (Islamic wealth/income taxes), fitrah (Islamic poll tax), baitul māl (Islamic Treasury) and other Islamic income, mosques and other places of worship for Muslims are the prerogative of the State governments. Accordingly, each state has its own enactments on the administration of Islamic affairs and Malay customs. Consequently, this may contribute to the variations in the implementation and enforcement of the Shari’āh Laws and administration of Islamic affairs in Peninsular Malaysia.

Peninsular Malaysia comprises what were known as Federated and non-Federated Malay states and the Straits Settlements (Jali, et. al., 2003). Federated Malay States were Negri Sembilan, Pahang, Perak and Selangor while Non-Federated Malay States comprise Perlis, Kedah, Johore, Kelantan, and Terengganu. These Malay states were headed by Sultans (the Rulers). The Straits Settlements were initially consisting of Penang, Malacca, and Singapore. In 1906, the Labuan Island, North Boneo (Sabah) and Sarawak joined the Settlements (Hooker, 2003). They were administered by British Governor. Singapore officially separated from Malaysia in 1965 (Jali, et. al., 2003). The Federal Territory of Kuala Lumpur was established in 1974 when the state of Selangor ceded the territory to the Federal Government. Labuan and Putrajaya joined the Federal Territories in 1984 and 2001 respectively.

The provision in Article 3 of the Federal Constitution stipulates the relationship between elite (royal) power and the administration of Islam in each state. According to Article 3(2) of the Federal Constitution, the Ruler of the Malay States of Perlis, Kedah, Perak, Selangor, Negri Sembilan, Johore, Pahang, Terengganu, and Kelantan is proclaimed as the head of the religion of Islam. On the other hand, Article 3(3) stipulates the head of Islam for states of Penang, Malacca, Sabah, and Sarawak is the Yang di Pertuan Agong (paramount ruler). For Federal Territories including Labuan, Article 3(5) specifies that the Yang di Pertuan Agong is the head of Islam and the Parliament involves in the administration of Islamic affairs of the territories. The Council of the Rulers elects the Yang di Pertuan Agong, who is then proclaimed as head of Islam in the country. Being the head of Islam, rulers of each State are responsible for the administration of Islamic affairs as well as the development and advancement of Islam.

In performing their duties, the rulers are assisted by the Islamic Religious Council (IRC) of each state. The IRC assists and advises the rulers in making policies and procedures pertaining to the administration of Islamic affairs in the state. While the IRC assists in the policy making, the Islamic Religious Department (IRD) is responsible for the execution of policies and procedures for the development and advancement of Islam in each state. At the Federal level, there is a Department of Islamic Development Malaysia (Jabatan Kemajuan Islam Malaysia (JAKIM)) under the Prime Minister’s Department. The role of JAKIM is to standardize and coordinate the administration of Islamic affairs in all states.

Table 3.1: The Administration of Islamic Affairs at State Level

	Malay States*	Non-Malay States**
States	Perlis, Kedah, Perak, Selangor, Negri Sembilan, Johor, Pahang, Terengganu and Kelantan	Penang, Malacca and Federal Territory
Head of Islam	Ruler of individual state (Sultans)	Yang Di Pertuan Agong (King)
Advisor to the Head of Islam and policy making body	Islamic Religious Council	Islamic Religious Council
Executing agency of the Islamic policies	Islamic Religious Department	Islamic Religious Department

Note:      *    Federated and Non Federated Malay States

                **  Strait Settlements and Federal Territories

A brief discussion on the objectives and functions of the IRC, IRD and JAKIM would facilitate the understanding of the unique nature of the administration of Islamic affairs in Peninsular Malaysia. Although there are variations in the administration of Islamic affairs between states, this section attempts to present the discussion in a general manner. The section also relates the functions of these agencies with the management of state mosques.

3.1.1    Islamic Religious Council

The IRC is the highest authority in a state with regards to policy-making relating to the administration of Islamic affairs. Additionally, the IRC also promotes the development and advancement of Islam in each state. The councils serve as an advisor to the rulers or the Yang di Pertuan Agong on all aspects of the administration of Islamic affairs. Apart from the key role of advising the rulers on Islamic affairs, most IRCs are actively involved in the economic programs that would benefit Muslims in the state. For instance, baitul māl (Islamic Treasury), one of the divisions in the IRC, manages waqaf (endowment) properties and other deserted properties that are owned by Muslims in the state for the benefit of Muslims. As for the zakāh funds, most of the states have privatized the management of the funds for them to be more effective in the collection and redistribution to the beneficiaries. For instance, Pusat Zakāt Selangor (Selangor Zakāh Centre) that was established by Majlis Agama Islam Selangor (Selangor Islamic Religious Council) manages zakāh collection and distribution on behalf of the state of Selangor.

With regards to the members of the IRC, the state enactment would normally stipulate the composition of its members. In Selangor for instance, the Administration of Islamic Law Enactment 1989 stipulates that members of the council should consist of the Chairman, the Deputy Chairman, the Mufti, the State Legal Adviser, the State Financial Officer, and ten other members of which at least five are ‘ulama’ (religious scholar). Their appointment by the Ruler is on the advice of the Mentri Besar. In practice, the Mentri Besar or Chief Minister normally serves as the chairman of the IRC. Table 3-1 lists the IRC for each state in Peninsular Malaysia.

Table 3.2: List of Islamic Religious Councils in Peninsular Malaysia

No	State	Name of State Islamic Religious Council
1.	Perlis	Majlis Agama Islam Dan Adat Istiadat Melayu Perlis (MAIPs)
2.	Kedah	Majlis Agama Islam Kedah (MAIK)
3.	Penang	Malis Agama Islam Negeri Pulau Pinang (MAINPP)
4	Perak	Majlis Agama Islam Perak (MAIP)
5.	Selangor	Majlis Agama Islam Selangor (MAIS)
6.	Negri Sembilan	Majis Agama Islam Negri Sembilan (MAINS)
7.	Malacca	Majlis Agama Islam Melaka (MAIM)
8.	Johore	Majlis Agama Islam Johor (MAIJ)
9.	Pahang	Majlis Agama Islam Pahang (MAIP)
10.	Terengganu	Majlis Agama Islam Dan Adat Melayu Terengganu (MAIDAM)
11.	Kelantan	Majlis Agama Islam Kelantan (MAIK)
12.	Federal Territory	Majlis Agama Islam Wilayah Persekutuan (MAIWP)

The Malacca Islamic Religious Council is an example of an IRC in the non-Malay state. It acts as the highest authority to advise the Yang di Pertuan Agong, the head of Islam for the state on the administration of Islamic affairs. This is stipulated in Section 27 No. 1 1959 (1994 Amendment) Enactment of its Shari’āh Law Administration (http://maim.mmu.edu.my/b-maim/cartamaim.htm, 2002). Figure 3.1 illustrates the administration of Islamic affairs in the State of Malacca.

 

Figure 3.1: The Administration of Islamic Affairs in Malacca

(Source: http://maim,mmu.edu.my/b-maim/cartamaim.html)

The Zakāh Centre and the Division of Endowment, Zakāh and Baitul māl (Lembaga Wakaf, Zaāat dan Baitul māl (LUKMAL)) form part of the administration of the Malacca IRC.  The Zakāh Centre manages the zakāh funds of the state. The endowment properties in the state are managed by LUKMAL. In some other states, the Department of Mufti and Shari’āh Court would also form part of the administrative arm of the IRC.

3.1.2    Islamic Religious Department

The IRD is another Islamic entity, which is responsible for the development and advancement of Islam in a state. In the administration of Islamic affairs, the IRD is responsible for planning, coordinating and executing Islamic programs and activities for the development and advancement of Islam as outlined by the IRC. The IRD provides basic infrastructures such as Islamic religious schools at the primary and secondary levels as well as mosques to serve the community. Generally, the administration of the IRD comprises divisions that are responsible for religious education, propagating Islamic teachings, the Shari’āh court, mosques as well as research and development.

In achieving its missions, the IRD deploys its staff to all districts in a state with the purpose of overseeing and coordinating the execution of Islamic programs and activities including those of the mosques. In some states, the IRD also places its religious officers at district mosques to assist the mosque committees in the operation of the mosques. Table 3.2 lists the Islamic Religious Departments for each state in Peninsular Malaysia.

Table 3.3: List of Islamic Religious Departments in Peninsular Malaysia

No	State	Name of State Islamic Religious Department
1.	Perlis	Jabatan Agama Islam Perlis (JAIPs)
2.	Kedah	Jabatan Hal Ehwal Agama Kedah (JHEAK)
3.	Penang	Jabatan Agama Islam Pulau Pinang (JAIPP)
4	Perak	Jabatan Agam Islam Perak (JAIP)
5.	Selangor	Jabatan Agama Islam Selangor (JAIS)
6.	Negri Sembilan	Jabatan Hal Ehwal Agama Islam Negri Sembilan (JHEAINS)
7.	Malacca	Jabatan Agama Islam Melaka (JAIM)
8.	Johore	Jabatan Agama Islam Johor (JAIJ)
9.	Pahang	Jabatan Agama Islam Pahang (JAIP)
10.	Terengganu	Jabatan Hal Ehwal Agama Terengganu (JHEAT)
11.	Kelantan	Jabatan Hal Ehwal Agama Islam Kelantan (JHEAK)
12.	Federal Territory	Jabatan Agama Islam Wilayah Persekutuan (JAWI)

3.1.3  Department of Islamic Development Malaysia

As an effort to minimize the variations in the implementation of Shari’āh Laws and the administration of Islamic affairs in Malaysia, the Federal government set up the Department of Islamic Development Malaysia (Jabatan Kemajuan Islam Malaysia (JAKIM)). The Department was established in 1968 and was initially known as the Islamic Affairs Division (Bahagian Hal Ehwal Agama Islam (BAHEIS)). Its primary objective is to strengthen efforts in developing and enhancing the achievement of Muslims in Malaysia (http://www.islam.gov.my/profil/index.html, 2002). As a central agency, the department is also relied upon to enact, standardize and coordinate the implementation and enforcement of Shari’āh laws and the administration of Islamic affairs in all states (http://www.islam.gov.my/profil/index.html, 2002). 

The department organizes seminars and meetings with religious officers at the national level in an effort to coordinate programs and activities for the advancement and development of Islam in Malaysia. The Department also deploys its religious officers to all states in Malaysia in the process of coordinating the implementation and enforcement of Shari’āh laws and the administration of Islamic affairs. Its officers work with the officers from the IRC and the IRD to ensure that the planning and implementation of Islamic programs and activities are standardized throughout each state.

In relation to the operation of mosques, there is a specific division that is responsible for the Islamic programs and activities in the community and the mosques. This division is known as the Division of Family, Social and Mosques Development (Bahagian Pembangunan Keluarga, Sosial dan Masjid (KESUMA)). The National Mosque is part of the administration of KESUMA (http://www.islam.gov.my/mn/bawah_tad.htm, 2002).

3.2            Mosques in Peninsular Malaysia

According to Al-Zarkasyi and Al-Zajaj, in Islam, all places of worship are called mosques (Mokhtar, 1997). In Arabic, the equivalent term for a mosque is al-masjid and literally it means a place for prostration. During the time of the Prophet Muhammad (P.B.U.H), the term al-masjid referred to the House of Worship or the House of God. This term included churches, synagogues and temples (Rasdi, 1999). However, nowadays, the term al-masjid or mosque normally refers to a place of worship for Muslims (Rasdi, 1999).

To the Muslims, a mosque is regarded as the place to perform prayers to God, Allah. In Malaysia, for instance, a mosque would refer to a specific building where Muslims perform their daily prayers, congregational prayers and weekly prayers on Fridays. According to the Administration of Islamic Law Enactment 1992 of Perak, a mosque is a building or a place used for Friday prayers, daily prayers and other activities approved and encouraged by Islam. This is not to be confused with a musallá. A musallá (or surau) is a place ranging from a simple room to a building, for Muslims to perform daily prayers. Normally, Friday congregational prayers are not performed in musallás.

3.2.1  Functions of Mosques

Although, initially, mosques were meant for religious purposes, the functions of mosques have evolved according to the situation. During the time of the Prophet Muhammad (P.B.U.H), the building of mosques was initially for performing prayers. The building of the Quba’ Mosque when the Prophet and his followers arrived at Yathrib was meant for performing prayers (Mokhtar, 1997). However, once the Islamic state was established in Madinah, and realizing the importance of the mosque in shaping the society, the Prophet (P.B.U.H) personally made the effort to construct a mosque, which is known as the Prophet’s Mosque (Mohammad, 1996). From then onwards, mosques have not only functioned as religious places, but also as community centers. During the Prophet’s (P.B.U.H) time, the mosque served as the state administration center.

 At present, although mosques are no longer used as a state administration center, their role in shaping society still continues. In Malaysia, for instance, a mosque functions as a vehicle for transforming government Islamic policies within the society. Islamic programs and activities are carried out in mosques to instill and strengthen the Islamic values among community members. Proper management and supervision of the mosques facilitates the services to the community.

3.2.2    Categories of Mosques

There is no consensus as to the categorization of mosques in Peninsular Malaysia. The state of Johore categorizes mosques in the state into two: government mosques and kariah or qaryah[4] mosques (http://wwwjohor.net…/Pentadbiran%20 DanPengurusan% 20Masjid-johor.htm, 2003). The basis for this categorization is the sources of finance and administrative aspects. Government mosques are built in the state capital and all the districts of the state. They receive financial allocation from state government and managed by state government staff. Qaryah mosques may also receive financial support from the state government. However, the management of these mosques are initiated and carried out by mosque committees. In Perak, however, mosques are categorized into four types: government mosques, district mosques, small district mosques and qaryah mosques (http://www.geocities.com/bpm_jaipk/pengenalan.htm, 2002). The basis of categorization is not specified. 

In light with the preceding discussions, it may be practical to categorize mosques in Peninsular Malaysia according to their administrative aspects and sources of finance. Generally, mosques in Peninsular Malaysia can be categorized into four types: state mosque, district mosque and private mosque. State mosques are managed state governments through the relevant agencies. The state governments also finance both the staff and their operational costs. Any donations that are received from the public will be used to finance part of the religious and social activities conducted by the mosques. Most of the state mosques appoint mosque committees to be part of their management. However, such committees do not normally play an active role in the management of the state mosques. In most cases, these mosques do not have qaryah members, as they are normally located at non-residential areas in the state capital. Generally, the attendees of daily and weekly prayers are “working people” in the vicinity of the mosques (Rasdi, 1999). Table 3.3 lists all state mosques in Peninsular Malaysia.

The second category of mosque is the district mosque. In contrast to state mosques, the primary source of finance for the district mosques is donations from members of the qaryah as well as the general public. The operation of these mosques is funded by donations. Primarily, the mosque committee performs the administrative tasks of these mosques. A district religious officer often chairs the mosque committees. Other committee members comprise religious officers of the State IRC and/or IRD and qaryah members who are elected during the annual general meetings. Generally, the IRD monitors the operations and activities of district mosques to ensure compliance with government policies and regulations outlined by the State IRC.

Table 3.4: List of State Mosques in Peninsular Malaysia

No.	State	Name of State Mosque
1.	Perlis	Masjid Negeri Perlis
2.	Kedah	Masjid Zahir
3.	Perak	Masjid Sultan Idris Shah II
4.	Selangor	Masjid Sultan Salahuddin Abdul Aziz Shah
5.	Negri Sembilan	Masjid Negeri Negri Sembilan
6.	Malacca	Masjid Al Azim
7.	Johor	Masjid Sultan Abu Bakar
8.	Pahang	Masjid Sultan Ahmad Shah ke 2
9.	Terengganu	Masjid Abidin
10.	Kelantan	Masjid Muhammadi
11.	Penang	Masjid Negeri Pulau Pinang
12.	Federal Territory	Masjid Wilayah

The third category of mosques is qaryah mosques. Generally, qaryah mosques exist within the district where district mosques are erected. Thus as a district may have more than one qaryah, it may also have more than one qaryah mosque. The main purpose of the qaryah mosques is to serve the people within the qaryah, which may be a distance away from the district mosque.  As district mosque, the primary source of finance of these mosques is donations from members of the qaryah and the general public. A mosque committee elected by members of the qaryah normally handles the administrative aspects of these mosques. As district mosques, the operations and activities of the qaryah mosques need to conform to government Islamic policies and the regulations set by the State IRC.

The fourth category of mosques in Malaysia is private mosques. These mosques are managed and financed by private organizations or individuals. As such, the activities and programs of these mosques are not subject to the policies of any State governments or Federal government. For instance, mosques that are managed and financed by Indian Muslim associations throughout the country are in this category.  The Pilgrimage Fund Mosque (Masjid Tabung Haji), the As -Syakirin Mosque of Kuala Lumpur City centre (KLCC) and the Sultan Ahmad Shah Mosque at the International Islamic University Malaysia are examples of private mosques. The existence of these mosques basically serves the people within the areas and most of them do not have qaryah members as such.  In the case of Indian mosques, which are located in towns, their qaryah members normally consist of Indian Muslim businessmen and working Malaysians working in that vicinity.

3.2.3    General Administration of State Mosques

In general, there are three parties involved in the general administration of state mosques. These parties are the state IRDs, officers of state mosques and state mosque committees. Figure 3.2 illustrates the parties that are generally involved in the general administration of state mosques in Peninsular Malaysia. However, there is one exception to this administration. The Muhammadi Mosque in Kelantan is directly managed by the State IRC, with no involvement by the State IRD. The following paragraphs discuss the functions of each party that is involved in the administration of state mosques.

Figure 3.2: The General Administration of a State Mosque

 

i.        The Islamic Religious Department

There are three distinct scenarios of how state mosques are being administered by the IRD. In the first situation, state mosques are under the prerogative of the respective Propagation Division of the IRD. The division supervises the general operation of a state mosque while the Administration and Finance Division of the IRD handles the financial affairs of the mosques. An example for this scenario is the state mosque of Negri Sembilan. Figure 3.3 illustrates the organizational structure of the Negri Sembilan IRD. As indicated, the state mosque appears as a subdivision of the Propagation Division.

 

Figure 3.3: Organisational Structure of Negeri Sembilan

           Islamic Religious Department

(Source: http://www.mains.gov.my/jheains.html, 2002)

Apart from the Propagation Division, there are six other divisions that form the administration of the IRD. These include the divisions of Religious Education, Prosecution and Enforcement, Shari’āh Laws, Research and Development, Administration and Finance and Propagation. Additionally, the Propagation Division also monitors the operation of other mosques in the state.

In the second scenario, the IRD sets up a Mosque Management Division to specifically monitor the operations of state mosques as well as other mosques in that particular state. This Division is also responsible for both the general administration and financial affairs of a state mosque. The organizational structure of the IRD for the state of Perak provides an appropriate example of this scenario. The IRD established a Mosque Management Division to purposely oversee the operation of the state mosque as well as other mosques in the state[5].

Figure 3.4: Organisational Structure of the Perak Islamic Religious Department

(Source:http://jaip.perak.gov.my/menu.htm)

In the third scenario, the state mosque is formed as one of the divisions in the State IRD organizational structure. As an example, the IRD of Selangor establishes the state mosque as a division on its own and forms part of the administrative arm of the IRD. As a division of the IRD, the state mosque has its own administrative personnel. These personnel are responsible for both the general administrative tasks as well as financial administration. Religious officers such as the Imam only perform religious duties. This is probably due to the size and complexity of the state mosques. The Sultan Salahuddin Abdul Aziz Shah Mosque in Shah Alam, which took twelve years of construction, is the biggest mosque in South East Asia (Brochure of Masjid Sultan Abdul Aziz Shah 1988-2002). Figure 3.5 illustrates the organizational structure of a state mosque established as a division of the IRD.

 

Note: * refers to Sultan Salahuddin Abdul Aziz Shah Mosque, Shah Alam

Figure 3.5: Organisational Structure of the Selangor Islamic Religious Department

(Source: http://jais.selangor.gov.my/bm/bahmasjid.html, 2002)

ii.         Officers of State Mosques

The officers of state mosques normally comprise the Imām Besar (Chief Cleric), the Imām (Cleric), the Khātib (Friday sermon reader), the Bilāl (caller to prayer) and the Siak (mosque keeper). These officers, in general, perform only religious duties except for the Siak who looks after the cleanliness of the mosque. Among other things, the duties require them to ensure that the Islamic programs and activities of the mosque are properly organized. The responsibilities are shared with the state mosque committees. Generally, these officers are appointed by the IRD or IRC.

iii.                State Mosque Committees

Another party that is involved in the administration of state mosques is the mosque committee. In general, this committee does not play an active role in the general administration of state mosques. The committee works together with the state mosque officers to run the daily activities of the mosques. This includes religious classes for adults and children, monthly religious programs including ceramah (public religious talks) or qiyāmullail (midnight prayers). The state mosque committee is also involved in the selection of the speakers for the programs.

Members of state mosque committees comprise religious officials from both the IRC and IRD and representatives from various government agencies. Their representation in the state mosque committee is on a voluntary basis.  An official either from the IRC and the IRD normally chairs the committee while the Imām Besar of the state mosque often holds the position of secretary.

3.2.4    Financial Administration of State Mosques

In general, state mosques are not autonomous in their financial affairs. There are two sources of finance for state mosques; the state government allocation, and public donations. Consequently, state mosques have two sets of financial administrations; one relates to the state government allocation and the other is for public donations. The state IRD is responsible for administering the state government allocation while the state mosque committee is responsible for managing public donations.

However, there are two exceptions in the case of sources of finance for state mosques. The first exception is the state mosque of the Federal Territory. This mosque is funded fully by the Federal Government. It does not have any collection from the public. The second exception is the state mosque of Terengganu, which is fully funded by public donations. The mosque does not receive any financial assistance from the State government to finance its operations. Figure 3.6 illustrates the three different types of financial resources of state mosques in Peninsular Malaysia. The following paragraphs discuss the administration of State government allocation and the donations from the general public.

                       

Sources of Finance

    Exception                                                                                          Exception

 

Federal Government Fund only

State Government Fund  & Public Donations

Public Donations  only

Figure 3.6: The Sources of Finances of the State Mosques in Peninsular Malaysia

                       

i.        The Administration of State Government Allocation

The administration of State government allocation in state mosques involves annual budget preparation, disbursements and reporting the disbursement activities. Since the allocation is public monies received from the government, the administration of this allocation should conform to financial procedures issued by the government in the Treasury Instructions[6] (Arahan Perbendaharaan). The conformation is required by Section 4 of the Financial Procedure Acts 1957 (Revised in 1972). The administration of this allocation is performed by the IRD of each state. The government allocation is granted based on the annual budget request prepared by the state mosques. Thus, the IRD of each state will prepare an annual budget for each state mosque. The staff of state mosques is normally consulted during the budget preparation process to ensure all supplies are included in the budget. Once completed, the annual budget is submitted to the State Treasury Department for approval.

In expending the allocation, the IRD plays an important role in ensuring that all financial commitments do not exceed the budgets. As the funds from the government allocation are not actually transferred to either the IRD or state mosques, all payments for the expenditure are processed by the State Treasury Department. Apart from monitoring the use of the monies allocated, the Finance and Administration Division of the IRD compiles supporting documents and prepares payment vouchers for payments. 

The department reports back to the State Treasury Department on the financial position of state mosques periodically. The State Treasury Department does all the recording and accounting of financial transactions undertaken by state mosques. Accordingly, the annual accounts for the state mosque are consolidated with the annual accounts of the State Treasury Department. Subsequently, these accounts are also audited.

ii.         The Administration of Public Donations

Public donations, however, are collected either from the general public through static collection boxes placed in state mosques or during the Friday congregational prayers. The mosque funds management system would involve receipts, disbursements, operations of bank accounts and reporting back to the donors and/or contributors. Most of the public donations are in the form of cash or cheques. 

In some state mosques, there is more than one type of funds collected from the general public. The state mosque of Pahang, for instance, collects more than one type of fund. In this case, the ‘general’ funds are meant for maintaining regular religious and social activities. Some funds are specifically collected for fasting month activities, tahfiz (memorization of the Qur’ān) schools, religious school conducted at the state mosque as well as orphanage schools and homes.

In general, there are two ways of managing the public donations in state mosques. In the first instance, the funds are fully managed by the state mosque committees.  In this instance, the state mosques committees act as the trustees of the funds. They have full authority over the receipts, disbursements and banking operations of the funds. An example for this type of public donations management is at the Abidin Mosque in Terengganu. The mosque committee of the state mosque has full authority over the management its public donations.

In the second situation, state mosque committees would normally be responsible for the collection of public donations only. The disbursement of the funds and their banking operations are handled by the state IRC who act as the trustee for the funds.  All necessary controls with regards to the management of funds except for the collection are implemented and enforced by the IRC. The Zahir Mosque, the state mosque of Kedah is an example of this.

 Although state mosque committees are held responsible for managing public donations, the Imām Besar, who is normally the secretary of the state mosque committee, and the treasurer play an important role in the management of public donations. They ensure that all procedures in the Treasury Instructions pertaining to cash management are observed. In other words, the efficiency and effectiveness of the management of such funds in state mosques is very much dependent on their competence in financial management.

3.3         Conclusion

Three Islamic agencies play an important role in the administration of Islamic affairs in Malaysia. They are the Islamic Religious Council, the Islamic Religious Department and the Department of Islamic Development Malaysia. Since the Malaysian Constitution delineates the power of the Federal and State governments, there are variations in the administration of Islamic affairs and Malay customs. As a result, the general administration of state mosques in Peninsular Malaysia varies from one state to another.

The financial administration in state mosques, however, is divided into two types: State government allocation and public donations. The administration of the state government allocation is generally handled by each respective IRD. As such, generally, there is no significant difference in the administration of government allocation. The state mosques only manage the donations that are received from the public. This is where variations in the financial administration arise. The research questions, methodology for the data collection and the development of questionnaire for the study are discussed in the following chapter.

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[3] Shari’āh is a detailed code of conduct or the canons comprising ways and modes of worship, standards of morals and life and laws that allow and proscribe, that judge between the right and wrong. It has undergone amendments from time to time to suit with the conditions of each Prophet’s people and time. This process ended with the advent of Muhammad (Peace Be Upon Him (PBUH)), who brought with him the final code which was to apply to mankind for all times to come. Two major sources of the Shari’āh are the Qur’ān (divine revelation) and Hādīth (a collection of the instructions issued or memoirs of Muhammad’s (PBUH) conduct and behavior (Mawdudi, 1992, Towards understanding Islam. Kuala Lumpur: A. S. Nordin)

[4] According to the State of Perak Administration of Islamic Law Enactment 1992, qaryah or mosque qaryah is an area of neighbourhood in which a mosque is erected. A member of the qaryah is a person who is permanently living within a neighbourhood in which a mosque is erected.

[5] State Legislative Assembly Perak. 1992. Administration of Islamic Law No. 2/92.

[6] Treasury Instructions is a financial management manual for government departments and agencies. It contains instructions on budget, control on receipts and disbursements, bank operations, stocks, tenders and quotations and fixed assets and document management.

Rights of Beneficiaries In Family Takaful

Rights of Beneficiaries

In Family Takaful (Islamic Life Insurance):

A Global Context

© Prof. Dr. Mohd. Ma'sum Billah[1]

Abstract

Under Islamic law, the beneficiary in an insurance policy cannot be determined based on a nomination clause. A nomination in a policy is just a mere formality, which has no effect as to the benefits of the policy. This is because the benefits from a policy are not outside the property of the policyholder, rather any policy or any form of savings under the name of a person must be regarded as his own property and he shall have his legitimate proprietorship over such a property. This research however seeks to analyze the regulatory frameworks governing status of beneficiaries in an Islamic insurance policy.

Analyzing the Issue

Therefore, the beneficiary in a policy may be determined based on the test of whether one has an insurable interest on the subject matter of the policy, and one’s insurable interest over a policy under Islamic law may be determined based on the principles of al-Milkiyah (ownership), al-Mirath (inheritance) and al-Wasiyah (bequest). In other words, the benefits from an insurance policy would be regarded as the property of the policy holder, and the policy holder, so long as he is alive, would have the sole ownership[2] (unless the policy holder creates al-Waqaf[3] out of the policy) of the benefits of the policy, but after his death the benefits would be disbursed and distributed to the rightful persons relying on the principles of al-Mirath and al-Wasiyah.

Relying on this contention it is suggested here that the right of the beneficiary in any kind of policy should first go to the policy holder[4] who pays regular premiums as savings for future security against unexpected risk. However in two situations the policyholder will cease to have his right of beneficiary over the benefits of the policy. Firstly, if the policy holder creates a Waqaf (charitable trust) out of the policy, the Waqaf becomes the property of Allah (s.w.t.) in which the Waqif (dedicator) has no right to hold his ownership nor to seek benefits from it after it is given away as Waqaf.[5]. Secondly, if the benefits of the policy are subject to the settlement of the policyholder's debt. Once the policyholder dies, it is suggested here that the right of beneficiary over the benefits of the policy may move from the policyholder to the following recipients with the following procedures:[6]

(i)                 First of all the total benefits obtained from the policy would be calculated together with other legitimate wealth left by the policy holder;

(ii)               If the policyholder has incurred a debt during his lifetime and it remains unsettled at his death, the amount of debt would be deducted from the policyholder’s properties. Debt is a right of creatures (Huququl Ibad) which should be settled before the settlement of the right of Allah (s.w.t.) (Huququllah). [7] In the event of the death of a person, the right of the creature is any form of debt while the right of Allah (s.w.t.) is, inter alia, the funeral prayer (salatul janaza). Thus, it is the general practice, under Islamic teachings, that the debts (if any) of the deceased should be settled before proceeding to offer the funeral prayer (Salatul Janaza). This is indicated in the Quranic sanctions where Allah (s.w.t.) repeatedly says:

“(The distribution in all cases) is after the settlement of will (made during the lifetime of the deceased) and debts” [8]

 “..(The distribution of deceased property takes place only) after the settlement of legacies and debts....” [9]

“... [The distribution in all cases] is after the payment of legacies and debts....” [10]

The Holy Prophet (s.a.w.) also said:

“Settle the debt of the deceased before his funeral”[11]

In the aforementioned three ayat of the Holy Qur’an and the tradition of the Holy Prophet (s.a.w.), it has been expressly sanctioned that, the distribution of one’s wealth after his death should take place only after the settlement of his debts and legacies.

(iii)  After the settlement of debt, the funeral expenses of the deceased (policyholder) should be deducted from his remaining properties.[12] Shaikh Mohammad Abduh expressed in one of the Fatwa sessions that it is necessary under Shari’ah principles to separate the funeral expenses of the deceased from of his left property.[13]

(iv)  The next step on the remaining properties of the deceased (policyholder) is the deduction of the portion given away in his lifetime as al-Wasiyah (will) [14]. A will is enforceable only up to 1/3 of the total property.[15] This is found in the saying of the Holy Prophet (s.a.w.):

“Narrated by Amir bin Saad bin Abi Waqqas ® , he said that: I was taken very ill during the year of the conquest of Macca and felt that I was about to die. The Prophet (s.a.w.) visited me and I asked: ‘O’ Messenger of Allah (s.w.t.) I own a good deal of property and I have no heir but a daughter. May I make a will, leaving all my wealth for the cause of religious and charitable activities? The Prophet (s.a.w.) replied: “No”. Again I asked: May I do so in respect of 2/3 of my property? He (s.a.w.) replied: “No”. I asked may I do so with 1/2 of it?   He (s.a.w.) replied : “No”. I again asked: May I do so with 1/3 of it? The Prophet (s.a.w.) replied: Make a will disposing of 1/3 in that manner because 1/3 is quite enough (of the wealth that you possess) for it is better for you to leave your offspring wealthy than to leave them poor, asking others for help.”[16]

It is also worth noting here that, the will may only be made in favour of the stranger (non-heir) because a will made in favour of any of the heirs is not valid unless the remaining heirs consent to it.[17] The Holy Prophet (s.a.w.) said:

 “Narrated by Sarhil bin Muslim al-Khawlani, ® , the holy Prophet (s.a.w.) said: Verily Allah (s.w.t.) has bestowed upon every entitled  his right (and) now there is no will in favour of any heir”[18]

The Holy Prophet (s.a.w.) also said:

 “Narrated by Ibn Abbas ® : The holy Prophet (s.a.w.) Said: will in favour of an heir is not permissible unless when the remaining heirs consent to it.” [19]

Imam Shafii ® expressed two views as regards to a will in favour of an heir. Firstly, the will in favour of an heir is not valid relying on the Hadith reported by Amr Ibn Kharja (r.a):

    

“Narrated by Amr Ibn Kharja ® The holy Prophet (s.a.w.) said: There is no will made in favour of any heir.” [20]

The second view of al-Shafii is that a will in favour of an heir may be valid if the remaining heirs consent to it. This view is based on the following Hadith:

“Narrated by Ibn Abbas ® the holy Prophet (s.a.w.) said: it is not permissible to make a will in favour of an heir unless it is made with the consent of the remaining heirs.” [21]

To sum up, a will could be valid if it is made within 1/3 of the property,[22] and the will should not be made in favour of any heir unless the remaining heirs consciously consent to it.[23]

The will should be made during the lifetime of the legator but the legatee has no right to enjoy the benefits of the will until the legator dies. Bahr al-Raqaiq and Majma al-Anhur ruled:

 “A will is an act constituting a person proprietor of another’s property gratuitously by that other person following his own demise.” [24]

A similar principle has been laid down in the following juristic view:

     

“The ownership under a will could be transferred only after the demise (of the legator)” [25]

While Al-Ma expressed that:

“A will is a direction for appropriation (of property) after one’s death”. [26]

A similar ruling has been given by al-Hilli that:

“A will is that which  renders one with ownership or benefits over a particular property only after the legator’s death.” [27]

In the light of this analysis and based on authorities it is suggested here that, in an insurance policy if the policy holder nominates a stranger (outside the heirs) in the policy, the nominee shall not have any right over the benefits of the policy, rather he may be treated as a mere trustee.[28]. But if the policyholder expressly mentions that the benefits from the policy are to be regarded as a will in favour of the nominee, then the nominee will have the right only up to 1/3 of the total property of the policyholder. If the policyholder nominates any of his heirs, the nominee in this case also may be treated as a mere trustee and will have the right of a portion over the benefits of the policy according to the principles of al-Mirath. But if the nominee is among the heirs and the policy holder expressly mentions in the policy that the policy is made as a will in favour of the nominee (heir), the will in this case may not be valid unless the remaining heirs of the policy holder consent to it.

(v)   After all these aforementioned deductions, the final step on the remaining properties of the policyholder (deceased) after the settlement of the aforementioned obligations is to distribute them among the heirs of the policyholder according to the principles of al-Mirath.This is indicated in the following sanction where Allah (s.w.t.) rules:

 “From what is left by parents and those nearest related (next of kin), there is a share for men and a share for women, whether the property be small or large - a determinated share.”[29]

 

Final Remarks

To conclude here that, after one’s demise, the debt (if any) shall be settled first prior to the actual distribution of his property left by him according to the principles of al-Mirath. It will then be followed by the funeral expenses and also the disbursement of the portion created as a will (which should not exceed 1/3 of the whole property). [30]

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[1] Professor of Islamic Financial Regulations & Policies, University of Camden, USA;  also having the same position at the University of King Abdul Aziz, Jeddah ;  Assoc. Professor of Regulations & Policies (Insurance, Takaful, Islamic Banking, Finance & E-Commerce), Faculty of Economics and Management Sciences, International Islamic University Malaysia.  He is also an Adviser and Consultant to several Companies and Institutions (Internationally & Locally ) on Insurance, Banking, Financial and IT regulations both under modern principles and Shari’ah  rulings. Also the author of

 http//.www.islamic-insurance.com. E-mail: masum2001@yahoo.com

                [2] In which the owner has an absolute right to enjoy the benefits of the policy. (See the general principles of ownership Art. 125 of the Mejelle.

                [3] As the ownership of a dedicator of a Waqaf (charitable trust) would be transferred to the ownership of Allah (s.w.t.) soon after the property is given away as a trust. See Salabi, Dr. Mohammad Mustafa, infra.

                [4] Relying on the principles of Milkiyah ownership.

                [5] See Tanzil ur Rahman, op. cit at pp 104, 108. See also Dr. Mohammed Mustafa Islami, Muhadarat Fil Waqaf wal Wasiyah , Cairo, 1956, p. 9.

                [5] Relying on the general principles of Al-Milkiyyah (ownershp). See the general principles of al-Milkiyyah (ownership) Art 125 of the Mejelle.

                [7] This is the opinion of Imam Abu Hanifah and Malik. See Idoi, A. Rahman, Shariah: The Islamic Law, A.S. Noordeen, K.L. 1990, p. 29.

                [8] Al-Quran, Surah an - Nisa 4:12.

                [9] Ibid.

                [10] Al-Quran, Surah an-Nisa 4:11.

                [11] As quoted in Tanzil ur Rahman, Vol. II , op. cit., p. 425.

                [12] See Ali, A. Yusof, The Meaning of the Holy Quran, op. cit., p. 186, 516.

                [13] See al-Fatwa al-Islamiyyah, Darul Ifta al-Misriyyah, Cairo, 1981, Vol. III, p. 984, See footnote.

                [14] See Al-Quran, Surah an-Nisa 4:11, 12.

                [15] See Ali, A. Yusof, op. cit., p. 186, 516.

                [16] Sahih al-Bukhari, Kitab al-Faraid, op. cit. Vol. 8, No. 725, p. 477f.

                [17] See Rahman, Tanjilur, A Code of Muslim Personal Law, op. cit, S. 241(1).

                [18] Al-Baihaqi Ahmad Ibn. Hossain, al-Sunan al-Kubra, Deccan, 1953, Vol. VI, p. 412. See also al-Kasani, Badai al-Sanai , Cairo 1327 A.H. Vol. VII, p. 337, See also Mishkatul masabih, op. cit, 2:34, p. 324.

                [19] Dar al-Qutni, Ali Ibn ‘Umar, Sunan, Matbaal-Ansuri, Delhi, 1310 AH. pp. 488 - 89; See also Mishkat, loc. cit.

                [20] Dar al-Qutni, loc. cit; See also al-Fatwa al-Islamiyyah, Darul Ifta al-Misriyyah, Cairo, 1981, Vol. III, p. 984; See also Mishkat, loc. cit.

                [21] Dar al-Qutni, op. cit., pp. 488 - 89. See also al-Fatwa al-Islamiyyah , loc. cit; See also Mishkat, loc.cit.

                [22] Ibn Rushd, Bidayatul Mujtahid, Kitab al-Wasaya, Cairo, n.d. Vol. II, p. 336.

                [23] al-Din, Shaikh Nijam, See Fatwa Alamgiri, Dewband, India, n.d. Vol. IV, p. 223; See also al-Haskafi, al-Durrul Mukhtar, (Raddul Muhtar) Cairo, 1324 AH, Vol. V, p. 593; See also al-Sarakhsi, al-Mabsut, Cairo, 1324 AH, Vol. XXVII, pp. 175 - 76.

                [24] Najim, Ibn Bahral-Raqaiq, Cairo, n.d. Vol. VIII, p. 403; also Afandi, Daman, Majma al-Anhur, Cairo, Vol. II, p. 691.

                [25] Al-Haskafi, al-Durrul Mukhtar, op. cit , Vol. 1, p. 458.

                [26] Al-Maqdisi, al-Iqra, Cairo, n.d. Vol. III, p. 47.

                [27] Al-Hilli, Shariah al-Islamiyah, Bairut, n.d. p. 258.

                [28] See Hedayatullah V. Mst. Rahiman, [1935] AIR 73.

                [29] al-Quran, Surah an-Nisa 4: 7; as for a detailed distribution of wealth see al-Quran, loc. cit., ayat 11 - 12.

                [30] Ibn Abidin II, Qurratul ‘ayun al-Akhyar, Cairo, 1299 AH. Vol. II p. 436, See also al-Babarti Akmaluddin, al-Inayah , Calcutta, 1830 AH , Vol. IV, p. 137.

INFAK PRODUKTIF UNTUK BEASISWA PENDIDIKAN

Oleh: Agustianto

            Pendidikan menjadi kunci kemajuan sebuah bangsa. Bangsa yang kualitas pendidikannya rendah, akan terpuruk dan tertinggal dari bangsa-bangsa lain. Sebaliknya, bangsa yang pendidikannya maju, akan unggul dari bangsa manapun. Indonesia merupakan negara yang  kualitas tingkat pendidikannya  sangat rendah. Rangking Indonesia dari tahun ke tahun terus menurun. Menurut HDI (Human Development Index),  pada tahun 2000, Indonesia menempati rangking 109 dari 174 negara. Pada tahun 2002 , Indonesia menempati rangking 110, dan pada tahun 2003 Indoneia menempati rangking 112. (Sumber Republika, 3/3/04)

            Sungguh ironis dan menyedihkan kondisi kualitas pendidikan anak Indonesia tersebut. Salah satu indikator keterpurukan pendidikan bangsa Indonesia adalah 50 % anak usia SMP di Indonesia, tidak tamat SMP. Krisis ekonomi yang mendera negeri ini, semakin menyulitkan rakyat Indonesia untuk memajukan dan meningkatkan kualitas pendidikan. Kenaikan BBM baru-baru ini, yang dikuti inflasi lebih dari 18 % (yoy), semakin membesarkan angka kemiskinan mencapai 100 juta jiwa lebih (Sesuai kritaeria ILO).. Dampak dari kondisi tersebut, banyak anak-anak sekolah dan mahasiswa kesulitan dalam membiayai pendidikannya.

            Kondisi kemiskinan yang menggurita yang mengibatkan terpuruknya pendidikan ummat, harus dientaskan dengan segera. Salah satu upaya strategis untuk meningkatkan tingkat pendidikan ummat Islam tersebut adalah melalui gerakan infak produktif untuk beasiswa pendidikan.

Infak Produktif

Sesungguhnya Islam punya solusi yang ampuh untuk gerakan pemberdayaan ummat melalui pendidikan.. Salah satu solusinya adalah dengan mendayagunakan infak secara produktif. Disebut produktif, karena dana infak digunakan (diinvestasikan) untuk membiayai usaha-usaha produktif sedangkan bagi hasilnya diperuntukkan bagi kepentingan sosial-ekonomi ummat, seperti beasiswa pendidikan.  Dalam sejarah, infak dalam berbagai bentuknya (zakat, sedeqah maupun wakaf) memiliki peran yang sangat penting dalam meningkatkan kesejahteraan masyarakat, baik dalam bidang ekonomi, pendidikan, kesehatan, sosial dan kepentingan keagamaan.

 Dalam Islam, perintah infak memiliki dasar yang sangat kuat. Allah SWT berfirman dalam Alquran, :Kamu sekali-kali tidak sampai kepada kebajikan (yang sempurna), sebelum kamu menafkahkan sebahagian harta yang kamu cintai. Dan apa saja yang kamu nafkahkan, maka sesungguhnya Allah mengetahuinya (QS Ali Imran (3) ayat 92).

Salah satu bentuk infak produktif yang sangat populer dan banyak dikembangkan saat ini adalah cash wakaf (wakaf uang tunai). Bangladesh adalah sebuah negara muslim yang dianggap sukses dalam memberdayakan ummat melalui infaq produktif dengan menerapkan konsep  cash wakaf. Di negara itu, masyarakat Islam didorong untuk berinfak dalam bentuk waqaf, sebanyak 1 dollar. Dana yang terkumpul tersebut dikelolala oleh bank syari’ah, lalu bagi hasilnya digunakan untuk kepentingan sosial, pendidikan, kesehatan dan kegiatan keagamaan. Dana cash wakaf yang terkumpul digunakan untuk membiayai usaha-usaha ummat sehingga implikasinya dapat menciptakan lapangan kerja dan mengatasi kemiskinan. Adalah  Prof.Dr. M.A, Mannan sebagai perintis dan pelopor gerakan cash wakaf tersebut. Dengan infak produktif tersebut dia bahkan mendirikan bank syari’ah dengan nama SIBL (Social Invesment Banking Limited)

Di Timur Tengah program infak produktif melalui cash wakaf telah lama dinikmati keberhasilannya. Sebut saja Al Azhar University Cairo merupakan salah satu potret keberhasilan program wakaf uang tunai. Di Indonesia potensi mengembangkan infak produktif sangat besar, mengingat bank-bank syari’ah yang mengelola dana secara profesional telah muncul. Bank Muamalat Indonesia, merupakan bank syari’ah pertama yang telah mengembangkan konsep infak produktif tersebut. Mekanismenya, umat Islam menginvestasikan sejumlah uang di bank syariah, dalam masa dan jumlah tertentu, misalnya Rp 2.000.000,- untuk jangka waktu satu tahun, dengan niat bagi hasilnya digunakan untuk beasiswa pendidikan. Diasumsikan, nilai bagi hasil yang diperoleh per bulan dari dana tersebut sekitar Rp 6.000 s/d Rp 8.000 (sesuai dengan hasil usaha bank). Jika ada ummat Islam sebanyak 10.000 orang yang berinfak secara produktif  sebesar itu, maka dana beasiswa yang terkumpul sebanyak 60 sampai 80 juta. Dana ini bisa membantu dan menyelamatkan biaya pendidikan anak tak mampu sebanyak 800 orang dengan asumsi Rp 100.000 perbulan. Apabila setiap kantor cabang bank syari’ah melakukan gerakan ini, maka dipastikan puluhan ribu anak-anak miskin bisa disekolahkan, bahkan sampai Perguruan Tinggi.

Yang unik dari gerakan cash wakaf yang produktif ini, ialah, bahwa dana investasi yang berjumlah misalnya, Rp 2.000.000 tersebut tidak akan hilang sedikitpun. Keberadaannya terjamin, sebagaimana dana deposito yang ada di bank syari’ah. Yang diinfakkan hanyalah bagi hasilnya. Jadi , cash wakaf ini, bisa dibatasi waktunya (muaqqat), sesuai dengan pendapat mazhab Maliki dan ulama-ulama kontemporer. Masa cash wakaf tersebut bisa 1 tahun, 2 tahun, dst dan bisa juga untuk selamanya (muabbad). Fatwa MUI  dan UU No 41/1994 tentang wakaf uang telah melegitimasi wakaf muaqqat (yang terbatas waktunya) tersebut.  

Selama ini, bentuk benda wakaf umumnya berupa harta benda tak bergerak, seperti tanah, bangunan dan benda-benda lainnya. Pemnfataannya pun bersifat konsumtif. Sementara wakaf uang, masih sangat terbatas  Padahal di berbagai negara cash wakaf ini cukup berkembang. Menurut data Menag, porsi dana cash wakaf yang ada saat ini di dunia lebih dari 20 % dari total asset wakaf. .

Perspektif Fikih.

Ulama Hanfiyah membolehkan wakaf uang, sebagaimana kebolehan benda bergerak lainnya seperti mewakafkan buku, mushhaf,dll. Dalam masalah ini Ulama Hanafiyah mensyaratkan nilai uang tersebut tetap (baqa’), atau tidak hilang. Dari sinilah kalangan ulama Hanafiyah berpendapat boleh mewakafkan dinar dan dirham sepanjang diinvestasikan dalam bentuk mudharabah atau musyarakah.

Wahbah az-Zuhaily berpendapat mewakafkan uang dibolehkan tapi dengan cara menjadikannya modal usaha dengan prinsip mudharabah, dan keuntungan diserahkan kepada mauquf ‘alaih. Imam Bukhari dengan mengutip Imam Zuhri menyebutkan kebolehan wakaf dinar dan dirham semacam di atas.(M.A.Mannan, 1997)

Dengan demikian, dapat disimpulkan, ulama yang membolehkan wakaf uang berpendapat, wakaf uang diperbolehkan asal uang itu diinvestasikan dalam usaha bagi hasil (mudharabah), kemudian keuntungannya disalurkan sesuai dengan tujuan wakaf. Dengan demikian uang yang diwakafkan tetap, sedangkan yang disampaikan kepada mauquf ‘alaih adalah hasil pengembangan wakaf uang tersebut. Mauquf alaih dalam hal ini adalah anak miskin yang sekolahnya dibiayai.

Wakaf uang atau wakaf tunai merupakan hal yang baru di Indonesia. Padahal di beberapa Negara seperti Mesir, Turki, Tunisia, Arab Saudi, Bangladesh masalah wakaf uang  sudah lama dikaji dan dikembangkan. Bahkan pada periode Mamluk dan Turki Usmani wakaf uang  sudah dikenal luas. Kenyataan ini menunjukkan wakaf uang  merupakan instrumen keuangan umat yang sangat potensial untuk dikembangkan.

Dalam Undang No 41 Tahun 2004, masalah wakaf uang dituangkan secara khusus dalam bagian kesepuluh Wakaf Benda Berupa Uang yang terdapat pada pasal 28-31. Dalam pasal 28 dinyatakan wakif dapat mewakafkan benda bergerak berupa uang melalui lembaga keuangan syari’ah.

Berdasarkan Undang-Undang tersebut, maka peluang pengembangan infak produktif dengan cash wakaf  terbuka luas. Salah satu peruntukan cash wakaf yang perlu mendapat periorotas adalah membantu biaya sekolah (pendidikan) anak miskin. Gerakan ini perlu dikembangkan dan disosialisasikan secara massif dan terus-menerus mengingat bank-bank syari’ah yang mengelola dana dengan manajemen profesional telah berkembang pesat. Lembaga keuangan Islam telah menunjukkan kenerja terbaiknya, sehingga seringkali mendapat penghargaan internasional dalam berbagai bidang/aspek.

Penutup

Infak produktif melalui wakaf uang memiliki multiflier effect yang luar biasa untuk memberdayakan ummat, baik dalam bidang pendidikan, ekonomi maupun sosial lainnya, baik bagi anak-anak tak mampu maupun bagi pengusaha kecil. Dana yang terkumpul digunakan untuk membiayai  pengusaha lemah, tentunya setelah melakukan analisa kelayakan, agar dana tersebut tidak hilang atau rugi. sedangkan bagi hasilnya digunakan untuk beasiswa pendidikan anak tak mampu, tetapi berprestasi. Sementara dana yang diinvestasikan (diwakafkan) bisa ditarik kembali pada waktu tertentu, sesuai keinginan orang yang berinfak.(wakaf muaqqat). Mudah-mudahan masyarakat Sumatera Utara dapat melaksanakan gerakan ini, sebagaimana di negara-negara lain dan di kota-kota lain, sehingga upaya pemberdayaan ummat dapat diwujudkan.(Penulis adalah Sekjend DPP IAEI dan Kandidat Doktor Ekonomi Islam UIN Jakarta)