Zurri waqf stands as an alternative for estate planning upon the death of one's parents. Despite having current alternative such as will writing, faraid and hibah, zurri waqf is viable as instrument to distribute wealth to the loved ones. Data given by Jabatan Ketua Pengarah Tanah dan Galian (JKPTG) in 2019 shows a total of RM60 billion of unclaimed property had been recorded. Amongst of the causes are; absence of will writing and little knowledge of wealth management from the heirs. Thus, zurri waqf stand as one mechanism which can be practiced to assist the parentless child in surviving their lifes. Therefore, the objective of this study is to identify the zurri waqf instrument as an estate planning and to identify the zurri waqf management procedures in Malaysia. This study is a qualitative nature in the form of interview and content analysis. This paper benefits readers and researchers involved in gaining more knowledge about zurri waqf as a suitable instrument for the estate planning of Muslim property such as land cultivated as agriculture and involving the participation of beneficiaries in waqf assets development that can bring significant impact in the future. In addition, the zurri waqf management procedures need to be improved in order to encourage its implementation in the future.

This study addresses the absence of structured Shariah audit mechanisms in zakat institutions, particularly in the operational aspects of zakat distribution. Hence, the objective of the study is to develop Shariah audit criteria grounded in authoritative references such as fatwas, governance manuals, and Islamic finance standards. Adopting a qualitative document analysis approach guided by the Logical Framework model, this study systematically translates key Shariah principles into practical audit criteria. The findings aim to enhance Shariah assurance, improve institutional accountability, and support more consistent zakat governance practices across decentralized systems. This study presents the development of Shariah audit criteria for zakat distribution by integrating documentary sources such as fatwas, governance standards, and institutional SOPs with practical operational considerations. Key findings include a structured set of audit criteria rooted in principles such as comprehensiveness, prioritisation, and data completeness, which were translated into actionable audit tools. The study also identifies critical enablers such as trained personnel, dedicated Shariah committees, and supportive digital systems that are necessary for effective Shariah auditing. Discussions highlight three key governance gaps: the lack of structured Shariah oversight mechanisms, limited legal institutionalisation of Shariah functions, and insufficient stakeholder competency. The study calls for the establishment of a formal Shariah governance framework, aligned with national enactments and supported by a Shariah Audit Competency Framework. Overall, this research contributes to institutionalising Shariah auditing as both a compliance and strategic governance tool in zakat management, fostering transparency, accountability, and public trust in line with the maqasid of zakat.

Kesan Sikap, Faktor Halangan dan Manfaat Tanggapan Pekebun Kecil Sawit Persendirian Kepada Niat Menggunakan Mikro Kredit Islam

Zakat administration in Malaysia operates within a decentralized governance structure, whereby each state Islamic council determines its own policies and approaches based on local needs and resourc...

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