Yearly Archives: 2025

AZJAF VOL. 6 NO. 2 (2025) Published

  • September 19, 2025
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Akademi Zakat (AZKA-PPZ) is pleased to announce the publication of the latest issue of the AZKA International Journal of Zakat & Social Finance (AZJAF), Vol. 6, No. 2 (2025). As the official journal dedicated to zakat and Islamic social finance research, AZJAF continues to provide a platform for academics, researchers, and practitioners to share innovative insights and scholarly contributions that strengthen the field. A Platform for Knowledge and Collaboration We are honored to see AZJAF grow steadily in reputation, readership, and scholarly impact. This achievement reflects the hard work of our authors, reviewers, and editorial team, as well as the support of institutions and readers worldwide who continue to engage with zakat and Islamic social finance scholarship. AZJAF is indexed and abstracted by multiple platforms including MyCite, MyJurnal, Google Scholar, WorldCat, Crossref, CiteFactor, Scilit, ACADEMIA, and DRJI, ensuring that contributions reach a broad and diverse global audience. Highlights of This Issue The current volume brings together 10 thought-provoking articles, offering a wide spectrum of perspectives from different regions and contexts: The Spiritual, Social, and Economic Impacts of Zakat on Its Payers: A Qualitative Study in the Eastern Province of Sri Lanka Exploring Waqf Management Models in Turkey: Implementation Potential and Adaptation Barriers in Indonesia Zakat Management for Bengkalis Economic Transformation: A Comprehensive Empowerment Strategy Tax–Zakat Relationship in Islamic Law Exploring Zakat Distribution Methods and Payoffs Through Scoping Reviews Driving Zakat Payment Decision in the Indonesian Zakat Institution: The Role of Shariah Audit, Accountability and Trust A New Analytical Framework of Saudi’s Economic Diversification Through a Systemic Approach to Zakatable Assets Traditional Approaches to Zakat Fund Management in Bangladesh: An Analysis of Mechanisms, Constraints, and Countermeasures Digital Zakat Management in Muslim Countries: A Comparative Analysis Through a Literature-Based Lens Efficiency Analysis of Indonesian Zakat Institutions at the Provincial Level These studies collectively enrich our understanding of zakat and waqf management, explore new frameworks for economic transformation, and highlight the intersections of Islamic law, digital innovation, and institutional efficiency. Access the Journal 🌏 All articles are freely accessible online at: https://azjaf.zakat.com.my📨 For updates, follow AZKA on Telegram: https://t.me/AZKAakademizakat Moving Forward AZJAF remains committed to fostering intellectual dialogue and practical solutions in the field of zakat, waqf, and Islamic social finance. We invite scholars, practitioners, and policymakers to read, cite, and share these articles — and to consider contributing to future issues as authors or reviewers. Together, we can continue building a stronger body of knowledge that empowers the ummah through zakat and Islamic finance. ✨ Congratulations once again to all authors and contributors of AZJAF Vol. 6 No. 2 (2025). Your dedication plays a vital role in advancing this field of knowledge.

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AZKA-PPZ Joins the International Advisory Board of UIN Ar-Raniry Aceh

  • September 17, 2025
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Akademi Zakat (AZKA-PPZ), representing Pusat Pungutan Zakat – Majlis Agama Islam Wilayah Persekutuan (PPZ-MAIWP), is honored to announce the appointment of Dr. Muhsin Nor Paizin of AZKA-PPZ, as a Member of the International Advisory Board (IAB) for the Faculty of Islamic Economics and Business (FEBI), Universitas Islam Negeri (UIN) Ar-Raniry, Banda Aceh, Indonesia. This appointment, officially confirmed through a letter dated 8 September 2025 by Dean of FEBI UIN Ar-Raniry, reflects recognition of AZKA-PPZ’s contribution in advancing zakat research and global collaboration in Islamic social finance. The Role of the International Advisory Board The International Advisory Board (IAB) is part of FEBI UIN Ar-Raniry’s strategic vision to become a leading faculty of Islamic economics and business in Southeast Asia. It serves as a platform for: Providing strategic advice on academic development, research, and international collaboration. Supporting the enhancement of curriculum and research capacity in alignment with global standards. Building networks and partnerships with leading academic and professional institutions worldwide. The appointment spans 2025–2030, with board meetings scheduled twice a year (virtually or in-person) alongside continuous consultations as needed. Distinguished Board Members The International Advisory Board brings together eminent scholars and leaders from Malaysia, Indonesia, and the wider Muslim world, including: Prof. Emeritus Dato’ Dr. Mohd Azmi Omar, INCEIF University, Malaysia Prof. Dr. Mohamed Aslam Haneef, International Islamic University Malaysia (IIUM) Prof. Dr. Abdul Ghafar Ismail, Universiti Kebangsaan Malaysia (UKM) Dr. Muhammad Subhan Ishak, King Abdul Aziz University, Saudi Arabia Nik Mohd Yusoff Nik Ismail, Forum Ekonomi Manusiawi (FEM), Malaysia Dr. Muhsin Nor Paizin, Akademi Zakat (AZKA-PPZ), PPZ-MAIWP, Malaysia Together, this distinguished panel provides invaluable expertise to guide FEBI UIN Ar-Raniry in academic excellence, societal impact, and international leadership. A Shared Mission AZKA-PPZ views this appointment as an opportunity to strengthen Malaysia–Indonesia collaboration in the field of zakat and Islamic social finance. It highlights shared priorities: Embedding zakat literacy and social finance in higher education. Driving cross-border academic partnerships. Supporting FEBI’s vision of producing graduates with both intellectual excellence and social responsibility. Looking Ahead AZKA-PPZ is committed to contributing actively to the International Advisory Board, ensuring that zakat and Islamic social finance remain at the forefront of global conversations on sustainable development and ummah empowerment. We extend sincere appreciation to UIN Ar-Raniry Banda Aceh for this recognition and look forward to impactful collaboration in the years ahead.   ✨ This appointment not only enhances AZKA-PPZ’s international presence but also reinforces its mission to advance zakat research, education, and policy for the betterment of society. Image Gallery

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ZURICH-AZKA Corner @ IIC

  • September 12, 2025
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The 19th AZKA Corner was established  in collaboration with Zurich General Takaful Malaysia Berhad, has successfully established its latest ZURICH-AZKA Corner, strategically located at the International Islamic College (IIC), Taman Batu Muda, Batu Caves. The newly set-up and fully furnished corner is designed to be a vibrant hub that nurtures Islamic social finance literacy, strengthens academic engagement, and promotes community outreach. This initiative continues AZKA’s mission to transform higher education spaces into accessible platforms for knowledge-sharing on zakat, waqf, and Islamic financial management. A Modern, Engaging Learning Space The ZURICH-AZKA Corner at IIC features a thoughtfully designed environment that includes: Custom-made bookshelves, island counters, and modular storage units Comfortable FRAGOLA sofas, modern lighting, and Nordic carpeting Smart Android TV with live broadcasting capability Green plants, signage, and wall designs reflecting Islamic finance themes This aesthetic and functional transformation demonstrates how zakat-linked corporate social responsibility (CSR) funds can be channelled into impactful infrastructure that not only enriches minds, but also instils enduring values. A Strategic Partnership The collaboration between Zurich Takaful and AZKA-PPZ reflects a shared commitment to empowering students and academic communities with literacy on zakat, waqf, and Islamic finance. With IIC being a higher learning institution under IIUM Holdings, this initiative ensures that future graduates are exposed to both academic knowledge and practical insights into Islamic social finance. Growing the AZKA Corner Network To date, 19 AZKA Corners (including this) have been established across Malaysia, each tailored to support academic institutions in fostering financial literacy and community engagement. The ZURICH-AZKA Corner at IIC further strengthens this growing network, enhancing accessibility and visibility for zakat education in a youthful and dynamic setting. A Symbol of Impactful Collaboration This project was made possible through Zurich Takaful’s support, utilising zakat wakalah funds for infrastructure development. It stands as a symbol of impactful collaboration where academia and corporate values meet for the greater good of the ummah. Location: International Islamic College (IIC), Taman Batu Muda, Batu Caves, Kuala Lumpur Completion Date: 12 September 2025 Supported by: Zurich General Takaful Malaysia Berhad, IIC & AZKA-PPZ

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New Establishment – ZURICH AZKA Corner at International Islamic College (IIC)

  • September 12, 2025
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Kuala Lumpur, 12 September 2025 – Akademi Zakat (AZKA-PPZ), in collaboration with Zurich General Takaful Malaysia Berhad, has successfully established its latest ZURICH-AZKA Corner, strategically located at the International Islamic College (IIC), Taman Batu Muda, Batu Caves. The newly set-up and fully furnished corner is designed to be a vibrant hub that nurtures Islamic social finance literacy, strengthens academic engagement, and promotes community outreach. This initiative continues AZKA’s mission to transform higher education spaces into accessible platforms for knowledge-sharing on zakat, waqf, and Islamic financial management. A Modern, Engaging Learning Space The ZURICH-AZKA Corner at IIC features a thoughtfully designed environment that includes: Custom-made bookshelves, island counters, and modular storage units Comfortable FRAGOLA sofas, modern lighting, and Nordic carpeting Smart Android TV with live broadcasting capability Green plants, signage, and wall designs reflecting Islamic finance themes This aesthetic and functional transformation demonstrates how zakat-linked corporate social responsibility (CSR) funds can be channelled into impactful infrastructure that not only enriches minds, but also instils enduring values. A Strategic Partnership The collaboration between Zurich Takaful and AZKA-PPZ reflects a shared commitment to empowering students and academic communities with literacy on zakat, waqf, and Islamic finance. With IIC being a higher learning institution under IIUM Holdings, this initiative ensures that future graduates are exposed to both academic knowledge and practical insights into Islamic social finance. Growing the AZKA Corner Network To date, 19 AZKA Corners (including this) have been established across Malaysia, each tailored to support academic institutions in fostering financial literacy and community engagement. The ZURICH-AZKA Corner at IIC further strengthens this growing network, enhancing accessibility and visibility for zakat education in a youthful and dynamic setting. A Symbol of Impactful Collaboration This project was made possible through Zurich Takaful’s support, utilising zakat wakalah funds for infrastructure development. It stands as a symbol of impactful collaboration where academia and corporate values meet for the greater good of the ummah. 📍 Location: International Islamic College (IIC), Taman Batu Muda, Batu Caves, Kuala Lumpur🎉 Completion Date: 12 September 2025 (Launch TBC) 🤝 Supported by: Zurich General Takaful Malaysia Berhad, IIC & AZKA-PPZ

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KEIZAC 2025: Exploring Innovation, Collaboration, and New Frontiers in Zakat

  • September 11, 2025
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Langkawi Island, Kedah, 9–11 September 2025 – The 4th Kedah International Zakat Conference (KEIZAC 2025), themed “AI-Driven Innovation in Islamic Social Economy: Empowering A Better Ummah”, gathered global experts, scholars, and practitioners to discuss the future of zakat, waqf, and Islamic social finance in the age of digital transformation. This prestigious event served as a platform to exchange critical ideas on the role of technology, research, and collaboration in shaping the Islamic social economy, while also addressing challenges such as governance, digital integrity, and sustainable community empowerment. AZKA’s Strong Presence at KEIZAC 2025 Akademi Zakat (AZKA-PPZ) was actively engaged throughout KEIZAC 2025. Our involvement underscored AZKA’s role as a knowledge leader and research hub for advancing zakat literacy, policy, and practice. The conference highlighted how institutions like AZKA are essential in bridging academic research with real-world solutions, ensuring that zakat and waqf continue to remain relevant and impactful in today’s rapidly evolving environment. AZKA’s participation also aligned with our ongoing mission: to empower society through impactful research, collaboration with universities and corporates, and advocacy for zakat as a dynamic instrument of socio-economic justice. Paper Presentation: Zakat on LTAT Contributions: Ownership, Eligibility, and Implementation Challenges As part of the parallel sessions under the theme Zakat, Waqf, Sadaqah & Infaq Fund Management and Distribution, I had the privilege of presenting my paper titled “Zakat on LTAT Contributions: Ownership, Eligibility, and Implementation Challenges”. This paper explored the emerging issue of zakat on Lembaga Tabung Angkatan Tentera (LTAT) contributions — a topic that has long been under-discussed in the zakat discourse. Key insights shared include: Ownership Questions: At what stage do contributors truly ‘own’ their LTAT savings, and how does this impact zakat liability? Eligibility (Asnaf & Muzakki): Determining who is obligated and under what conditions zakat should be levied. Implementation Challenges: The lack of fatwa guidance, limited public awareness, and operational complexities that need to be addressed before any formal imposition of zakat on LTAT can take place. I emphasised that collaboration, clear guidelines, and structured awareness campaigns are essential for strengthening the future implementation of zakat on LTAT. Only with these in place can the potential of this zakat category be fully realised for the benefit of the ummah. Key Takeaways from the Conference KEIZAC 2025 was rich with knowledge-sharing. Among the highlights: Digitalisation of Zakat & Waqf: Institutions showcased blockchain applications, AI-driven beneficiary profiling, and real-time zakat dashboards, proving how technology enhances trust and transparency. Shariah and Social Justice: Speakers stressed the importance of maqasid al-shariah in guiding innovation so that digital tools empower, rather than compromise, social equity. Global Collaboration: Participants from Indonesia, Singapore, Nigeria, Thailand, Jordan, and beyond shared successful models of zakat and waqf, inspiring new opportunities for Malaysia’s institutions. Green Zakat and Sustainability: Emerging frameworks such as the Green Zakat Framework emphasised the need to link zakat with climate resilience and ecological balance. These sessions reinforced AZKA’s conviction that innovation must go hand-in-hand with Islamic principles, ensuring that technology serves humanity and faith. Moving Forward AZKA’s involvement in KEIZAC 2025 reaffirmed our commitment to thought leadership, research excellence, and practical engagement in shaping the future of zakat. The discussions and networking opportunities provided fresh momentum to explore: New zakat categories such as LTAT contributions, FCPO, and Sukuk, Deeper integration of AI and big data into zakat systems, and Stronger partnerships across academic, corporate, and policy institutions. Through initiatives like KEIZAC, AZKA continues to champion the vision of zakat not only as a religious obligation but also as a transformative force for economic resilience, social justice, and ummah empowerment. ✨ We extend our gratitude to Lembaga Zakat Negeri Kedah (LZNK) for hosting this impactful conference, and to all knowledge partners for their invaluable insights. AZKA looks forward to continued collaboration and collective progress in advancing the Islamic social economy. 📑 For those interested in exploring the full presentation slides, the materials can be accessed via the following link:👉 https://drive.google.com/drive/folders/1E4jdP4v8zTInx0G-J0XdyniqoXQLUlgO?usp=drive_link Image Gallery

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WEBINAR – AI: Menguasai Atau Dikuasai

  • September 6, 2025
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Akademi Zakat (AZKA-PPZ) sekali lagi tampil dengan siri AZKA Live Webinar yang penuh nilai ilmu dan bermanfaat untuk masyarakat. Kali ini, topik yang akan dibincangkan amat relevan dengan arus semasa iaitu: 🎙️ “AI: Menguasai Atau Dikuasai?” Mengapa Topik Ini Penting? Kecerdasan Buatan (Artificial Intelligence/AI) kini bukan lagi sesuatu yang asing. Ia sudah mula meresap ke dalam kehidupan seharian – daripada cara kita bekerja, belajar, berkomunikasi, hingga ke aspek ibadah dan pengurusan zakat. Persoalannya, adakah kita benar-benar menguasai teknologi ini atau sekadar menjadi pengguna pasif yang akhirnya dikuasai olehnya? Webinar ini akan membuka ruang perbincangan tentang bagaimana AI membentuk masa depan, potensi yang boleh dimanfaatkan, serta risiko yang perlu ditangani dengan bijaksana. Barisan Panel Jemputan Untuk memberi pencerahan mendalam, webinar ini akan menampilkan dua tokoh berpengalaman dalam bidang teknologi dan digital: 👩‍🏫 Prof. Ts. Dr. Norita Md NorwawiFelo Akademik 🧑‍🏫 En. Mohd Hazrul bin Mat TajuddinTechnology & Digital Solutions Specialist, Gig Venture Sesi ini akan dimoderatorkan oleh:🎤 Nurul Shuhada Binti MamatAkademi Zakat (AZKA-PPZ) Sertai, Fahami, dan Kuasai Jangan lepaskan peluang untuk menyertai sesi perbincangan yang dijangka akan mencabar minda dan membuka perspektif baharu tentang peranan AI dalam kehidupan kita. 📅 Tarikh: Khamis, 11 September 2025🕰️ Masa: 2.00 petang – 4.00 petang🌐 Platform: AZKA Live Webinar Sebagai galakan tambahan, peserta juga akan menerima sijil penyertaan. Daftar di sini: https://forms.gle/i5AbGqhZ2C22qpM69 Mari bersama-sama kita membongkar rahsia bagaimana AI boleh dimanfaatkan untuk kesejahteraan masyarakat, dan bukan menjadi alat yang menguasai kita. Lets Watch Siaran rakaman di bawah:

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Perkongsian GERAN INSENTIF PENYELIAAN (GIP): “UNLOCKING RESEARCH AND PUBLICATION OPPORTUNITIES”

  • September 3, 2025
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Assalamualaikum Dan Salam sejahtera,Prof/Prof Madya/Dr/Tuan/Puan, Dengan segala hormatnya BPJI UiTMCT Dan Perpustakaan Cendekiawan ingin menjemput semua warga UiTMCT untuk menyertai program seperti maklumat di bawah: Nama program: Perkongsian GERAN INSENTIF PENYELIAAN (GIP) : “UNLOCKING RESEARCH AND PUBLICATION OPPORTUNITIES”Tarikh: 8 September 2025 (Isnin)Masa: 10.00 pagi – 12.00 tengah hariTempat: Sudut AZKA @ Library Community Engagement , Perpustakaan Cendekiawan UiTMCT Kampus Dungun Live YouTube channel: Perpustakaan Cendekiawan https://www.youtube.com/@perpustakaancendekiawan3682 Penceramah: Ir. Ts. Dr. Nurbaiti Binti Wahid , Pensyarah Kanan UiTMCT Fakulti Kejuruteraan Elektrik LATAR BELAKANG PROGRAM:Program ini merupakan inisiatif untuk memperkaya pengetahuan dan pengalaman dalam penyelidikan dan penerbitan. Dengan mengundang seorang pensyarah yang juga merupakan penyelia pelajar Pascasiswazah yang telah memenangi Geran Insentif Penyeliaan (GIP) dan FRGS, webinar ini bertujuan untuk berbagi strategi dan pengalaman dalam memilih dan mengembangkan topik penelitian yang relevan dan inovatif. Melalui sesi ini, diharapkan para peserta dapat memperoleh wawasan yang lebih mendalam tentang bagaimana menghasilkan penyelidikan dan penerbitan yang berkualiti dan memenuhi keperluan universiti dan industri. Semua dijemput hadir.Jam latihan staf UiTM disediakan. Sekian, terima kasih Lets Watch Siaran rakaman di bawah:

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Courtesy visit from AAGBS, UiTM Shah Alam

  • September 2, 2025
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2 September 2025 – Pusat Pungutan Zakat – Majlis Agama Islam Wilayah Persekutuan (PPZ-MAIWP) had the honour of receiving a courtesy visit from the Arshad Ayub Graduate Business School (AAGBS), Universiti Teknologi MARA (UiTM) Shah Alam. The visit was aimed at exploring opportunities for strategic collaboration between the two institutions. Purpose of the Visit The courtesy call served as a platform to discuss potential collaborations in several areas, including: Community development, particularly in nurturing awareness of zakat and strengthening the culture of knowledge. Education, through joint research initiatives, knowledge-sharing, and professional training programmes. Social well-being, with initiatives designed to provide direct impact to communities in need. Such collaborations are expected to bring benefits not only to the Federal Territories but also to contribute meaningfully to the socio-economic development of Muslims at the national level. A Meaningful Discussion During the session, both parties exchanged views on areas where their strengths could complement one another. AAGBS, as a centre of postgraduate excellence in management and Islamic finance, and PPZ-MAIWP, as a professional zakat collection and management institution, each bring unique expertise that can be synergised. The collaboration is envisioned to pave the way for joint research, the production of academic publications, and capacity-building programmes that will further strengthen the ecosystem of zakat and Islamic finance. Looking Ahead PPZ-MAIWP welcomes this engagement with AAGBS UiTM Shah Alam as an important first step towards building a stronger strategic partnership. With shared commitment, both parties hope to make this collaboration a catalyst for future high-impact initiatives. May this partnership continue to bring benefits to society and serve as a model of synergy between academia and zakat institutions in advancing community development.

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PPZ-MAIWP Supports World Zakat & Waqf Forum 2025 as Corporate Partner

  • August 27, 2025
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Kuala Lumpur | 27 August 2025 – The global stage for zakat and waqf is set to shine in Malaysia this October. PPZ-MAIWP joined the Sponsorship Handover Ceremony & Press Conference for the World Zakat & Waqf Forum (WZWF) 2025, held at Seri Pacific Hotel, Kuala Lumpur, and officiated by YB Senator Dato’ Setia Dr. Haji Mohd Na’im Mokhtar, Minister in the Prime Minister’s Department (Religious Affairs). The ceremony formally recognised the commitment of institutions and corporate partners that will make this international gathering possible. Among the main sponsors for WZWF 2025 are: Pusat Pungutan Zakat – MAIWP (PPZ-MAIWP) Kumpulan MBSB Yayasan Waqaf Malaysia (YWM) Lembaga Zakat Negeri Kedah (LZNK) BERNAS Malaysian Kuwaiti Investment Co. Sdn Bhd (MKIC) Yayasan Infaq ANGKASA A Global Platform in Kuching The World Zakat & Waqf Forum 2025 will take place on 13–15 October 2025 in Kuching, Sarawak, carrying the theme “New Global Zakat & Waqf Order.” As the 14th Annual Meeting & International Conference, WZWF 2025 will convene scholars, policymakers, and practitioners from across the world to explore how zakat and waqf can serve as powerful instruments for: Sustainable development Social justice Economic empowerment It is an opportunity for Malaysia to showcase its leadership in zakat and waqf management, while also learning from global best practices. PPZ-MAIWP’s Commitment For PPZ-MAIWP, being a corporate partner in this prestigious event is more than a sponsorship — it is a statement of commitment. As one of the country’s leading zakat collection institutions, PPZ-MAIWP recognises the importance of contributing to global conversations that shape the future of Islamic social finance. Through its research arm, Akademi Zakat (AZKA-PPZ), PPZ-MAIWP continues to produce knowledge, publications, and initiatives that inform practice and strengthen governance. By supporting WZWF 2025, PPZ-MAIWP reaffirms its role not only in serving the Federal Territories but also in helping to shape the global direction of zakat and waqf. Looking Ahead The Sponsorship Handover Ceremony marked the beginning of the final stretch of preparations towards October’s landmark gathering in Kuching. With strong institutional backing, WZWF 2025 promises to be a dynamic platform for new ideas, deeper collaboration, and renewed commitment to the role of zakat and waqf in building a just and sustainable world. As the countdown to WZWF 2025 begins, PPZ-MAIWP stands ready to play its part in ensuring that Malaysia continues to lead, contribute, and inspire in the global zakat and waqf movement.

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Islamic Social Finance and Elderly Care: Insights from the FGD by IIiBF

  • August 26, 2025
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Kuala Lumpur | 25 August 2025 – Malaysia, like many nations, is facing the reality of a rapidly ageing population. By 2030, one in six Malaysians is projected to be aged 60 or above. With this demographic shift comes pressing questions: how do we ensure dignity, care, and sustainability for our elderly? And what role can Islamic social finance play in addressing these challenges? These questions formed the heart of a Focus Group Discussion (FGD) on “Islamic Social Finance Solutions in Addressing Challenges in Elderly Care in Malaysia,” organised at IBIS Hotel, Kuala Lumpur, with support from the Islamic Economics Research and Innovation Fund (IERIF). The session brought together researchers, practitioners, and Shariah experts to critically assess emerging ideas and refine proposed solutions. The Objectives of the Study The research underpinning the FGD is ambitious and timely. Its goals are fourfold: Identify the socioeconomic impact of Malaysia’s ageing society. Review current policy gaps in elderly care provisions. Assess the effectiveness of existing Islamic social finance mechanisms in addressing elderly care. Propose innovative solutions that are both practical and Shariah-compliant. With healthcare costs rising and family support systems shifting due to urbanisation and economic pressures, the need for structured, sustainable support for the elderly has never been greater. Exploring the Role of Zakat and Islamic Social Finance A key focus of the discussion was how Islamic social finance instruments — particularly zakat, waqf, and sadaqah — can be mobilised for elderly care. Several issues were debated: Zakat eligibility: Can elderly care centres, and by extension their residents, be supported under asnaf categories such as faqir and miskin? Governance and trust: How can zakat institutions ensure transparency and accountability if they allocate funds for senior care? Integration with waqf: Could waqf properties or investments be structured to generate continuous funding for elderly care centres? Sadaqah and CSR: How might voluntary contributions complement institutional zakat and waqf support? What emerged from these discussions was the recognition that Islamic social finance has the potential to provide not only short-term relief, but also long-term sustainability if managed with professionalism and foresight. Our Role as Expert Reference We are humbled to participate as one of the expert references in this FGD, representing the knowledge and institutional perspective of AZKA-PPZ. Our contributions centred on the practical realities of zakat management, the evolving expectations of zakat payers, and the importance of aligning any new solutions with Shariah principles while ensuring operational feasibility. It was particularly meaningful to share insights on how zakat has already been utilised in certain contexts for elderly care and to highlight the need for national-level guidance so that such initiatives can be harmonised across states. Building Towards Practical Outcomes What makes this FGD significant is its applied orientation. Rather than remaining at the level of theory, the session sought realistic feedback from experts to refine proposed financial models. By the end, it was clear that the research team intends to shape outcomes that can influence both policy frameworks and institutional practice. Among the innovative ideas explored were hybrid models that combine zakat allocations with waqf-based investments, enabling the creation of elderly care facilities that are both financially sustainable and socially impactful. A Shared Responsibility Caring for the elderly is more than just a policy challenge; it is a moral and spiritual responsibility. In Islam, respect and care for parents and the elderly is deeply enshrined, and institutions must ensure that this value translates into action. Islamic social finance offers tools that can bridge the gap between community values and modern welfare needs. Conclusion The Focus Group Discussion on Islamic social finance and elderly care was an important step in reimagining how zakat and related instruments can address one of the most urgent challenges of our time. For AZKA-PPZ, participation in such initiatives underscores its commitment to advancing zakat knowledge, policy, and practice in ways that are responsive to evolving social realities. By contributing expertise and institutional experience, AZKA-PPZ continues to strengthen the role of zakat as a catalyst for community empowerment and sustainable welfare. The insights gathered from this FGD will not only inform the research team’s final outputs but also open pathways for zakat institutions to play a greater role in ensuring that Malaysia’s elderly are cared for with dignity, compassion, and sustainability.

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