Comparative Study on Institutional Mutawalli Practices in Utilising Waqf Property

Authors

  • Hasyeilla Abd Mutalib Finance Department, Faculty of Business and Management, Universiti Teknologi MARA Perlis Branch, 02600 Arau, Perlis, Malaysia
  • Selamah Maamor Department of Islamic Finance and Islamic Economic, Islamic Business School, Universiti Utara Malaysia, 06010 Sintok, Kedah Darul Aman, Malaysia
  • Nur Athirah Abd Rahman Finance Department, Faculty of Business and Management, Universiti Teknologi MARA Perlis Branch, 02600 Arau, Perlis, Malaysia
  • Nursyamilah Anuar Finance Department, Faculty of Business and Management, Universiti Teknologi MARA Perlis Branch, 02600 Arau, Perlis, Malaysia
  • Sabiroh Md Sabri Finance Department, Faculty of Business and Management, Universiti Teknologi MARA Perlis Branch, 02600 Arau, Perlis, Malaysia
  • Nurul Labanihuda Abdull Rahman Finance Department, Faculty of Business and Management, Universiti Teknologi MARA Perlis Branch, 02600 Arau, Perlis, Malaysia
  • Hafnida Syafruddin Hasan Accounting and Finance Department, College of Administrative Sciences, Applied Science University, 5055, East Al-Ekir, Bahrain

DOI:

https://doi.org/10.32890/ijib2026.11.2.4

Keywords:

Institutional Mutawalli, Utilisation of Waqf Property, Waqf Institution

Abstract

Waqf is one of the benevolence charities that are highly encourage in Islam. Through the donated waqf property, the benefit will provide to all of the beneficiaries directly or indirectly. Thus, all waqf property should be managed and administered efficiently. A good and effective institutional mutawalli (IM) is capable not only to develop but also to utilise the property. However, most IM facing challenges in their governance practices, hence these properties are not being utilised to achieve their full impact to other beneficiaries. Therefore, the aim of this paper is to compare the practice of waqf property utilisation by IM in Malaysia. A qualitative method applied in this study where formal and semi-structured interview conducted where the participants are those in leadership positions such as CEO and the top management of the four (4) selected IMs. The finding from this study discussed in detail the practice and experience of the waqf institution which are IMs in utilisation of waqf properties. This study identifies the crucial characteristic in the waqf property which needs to possess in utilizing and governing the waqf property. The finding also could benefit the similar and different IM and policy makers to identify the important interdependent characteristics to help them attain growth performance

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Author Biographies

  • Selamah Maamor, Department of Islamic Finance and Islamic Economic, Islamic Business School, Universiti Utara Malaysia, 06010 Sintok, Kedah Darul Aman

    Dr. Selamah Maamor is an academic leader and Professor at the Islamic Business School (IBS), Universiti Utara Malaysia (UUM), where she currently serves as Assistant Vice Chancellor of The College of Business (COB) and Dean of Islamic Business School (IBS), UUM. She holds a Ph.D. in Economics from Universiti Kebangsaan Malaysia (UKM). In May 2023, Dr. Selamah was appointed as Deputy Director (International Accreditation) at the Centre of International Affairs and Cooperation (CIAC), UUM. Previously, she served as Director of the Institute of Zakat Research and Innovation (IPIZ). Her research focuses on applied Islamic economics, Islamic microfinance, and Islamic management. Since joining UUM in 2000, she has contributed extensively to teaching, research, and academic leadership. She has held several key roles, including Head of Department, Deputy Dean, and Director of the Institute of Shariah Governance and Islamic Finance (ISGaIF). She also manages the AACSB Unit, reflecting her commitment to academic excellence and accreditation standards. Dr. Selamah has led and participated in numerous research projects related to Islamic economic development, microfinance, cooperative transformation, waqf utilization, micro takaful, and Islamic inheritance. She also teaches a range of economics courses, including Islamic Economics, Islamic Management, Managerial Economics, and Research Methodology. Through her leadership, scholarship, and dedication, Dr. Selamah Maamor continues to contribute significantly to the advancement of Islamic economics and education at Universiti Utara Malaysia.

  • Nursyamilah Anuar, Finance Department, Faculty of Business and Management, Universiti Teknologi MARA Perlis Branch, 02600 Arau, Perlis

    Dr Nursyamilah Annuar is a Senior Lecturer at the Faculty of Business and Management, Universiti Teknologi MARA (UiTM), Perlis Branch, Malaysia. She has a Bachelor of Human Resource Development (Hons) and Doctor of Philosophy (Management), both received from Universiti Teknologi Malaysia (UTM). Previously, she served as a lecturer at UCSI University, Malaysia and a visiting lecturer at Shanghai Industrial and Commercial Polytechnic (SICP), China. Her area of research interest is human resource development, adult learners, self-directed learning, distance learner, organizational behavior and business management.

  • Sabiroh Md Sabri, Finance Department, Faculty of Business and Management, Universiti Teknologi MARA Perlis Branch, 02600 Arau, Perlis

    Dr. Sabiroh Md Sabri is a Senior Lecturer at the Faculty of Business and Management, Universiti Teknologi MARA (UiTM), Perlis Branch, Malaysia. She obtained her PhD in Information Technology and Quantitative Sciences from Universiti Teknologi MARA in 2017. Her research interests include in the area of knowledge management, social computing and behavioral sciences. She is currently working on a project called "Diffusion of ICT Across the Rural Communities in Malaysia". She is a member of International Association of Computer Science and Information Technology and The Society of Digital Information and Wireless Communications.

  • Nurul Labanihuda Abdull Rahman, Finance Department, Faculty of Business and Management, Universiti Teknologi MARA Perlis Branch, 02600 Arau, Perlis

    Dr Nurul Labanihuda Bt Abdull Rahman is a Senior Lecturer at the Faculty of Business and Management, Universiti Teknologi MARA (UiTM), Perlis Branch, Malaysia. She obtained her PhD in Business Management from Universiti Utara Malaysia in 2018. She is actively involved in teaching, research and publication. Her current research interest includes Business Management studies, Islamic Banking, Finance studies and Islamic Economic Studies.

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31-10-2026

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Vol. 11 No. 2 (2026)

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Abd Mutalib, H., Maamor, S., Abd Rahman, N. A., Anuar, N., Md Sabri, S., Abdull Rahman, N. L., & Syafruddin Hasan, H. (2026). Comparative Study on Institutional Mutawalli Practices in Utilising Waqf Property. International Journal of Islamic Business, 11(2), 47-64. https://doi.org/10.32890/ijib2026.11.2.4

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