Tinjauan Literatur Pelaksanaan Wakaf Zurri [A Literature Review on the Implementation of Waqf Zurri]

Abstract

Wakaf zurri merupakan salah satu instrumen ekonomi Islam yang berperanan mengekalkan pemilikan harta dalam kalangan waris pewakaf serta menyokong kestabilan sosioekonomi keluarga. Namun, pelaksanaannya di Malaysia masih berdepan pelbagai kekangan, terutamanya dalam aspek perundangan, tadbir urus dan kesedaran masyarakat. Artikel ini bertujuan untuk menelusuri isu-isu berkaitan pelaksanaan dan perundangan wakaf zurri melalui pendekatan sorotan literatur. Kajian ini menggunakan kaedah analisis kandungan secara kualitatif terhadap sumber primer dan sekunder seperti jurnal akademik, buku, laporan rasmi, tesis serta dokumen perundangan berkaitan. Analisis tematik telah dijalankan untuk mengenal pasti isu utama dan cadangan penambahbaikan dalam pelaksanaan wakaf zurri di Malaysia. Dapatan menunjukkan bahawa pelaksanaan masih terbatas dari segi piawaian undang-undang, pengurusan aset dan pelaporan. Walau bagaimanapun, pelbagai pendekatan telah dikemukakan seperti model yayasan keluarga, kaedah istibdal serta kerjasama antara MAIN dan sektor swasta. Pengalaman pengurusan di Singapura menunjukkan bahawa pengurusan berpusat dan sistem pelaporan yang ketat dapat meningkatkan kecekapan pelaksanaan. Justeru, pelaksanaan wakaf zurri secara sistematik dan berpandukan prinsip syariah berpotensi menjadi instrumen pembangunan sosioekonomi yang berkesan dan berdaya tahan.

Wakaf zurri is a distinctive instrument of the Islamic economic system that functions to preserve asset ownership within the donor’s lineage while contributing to the socio-economic stability of the family unit. In Malaysia, however, its implementation continues to face notable challenges, particularly in the areas of legal frameworks, governance structures, and public awareness. This article examines the key issues surrounding the implementation and legal provisions of wakaf zurri through a literature review approach. The study adopts a qualitative content analysis of primary and secondary sources, including academic journals, books, official reports, theses, and relevant legal documents. Thematic analysis is applied to identify the principal challenges and to outline potential strategies for improvement. The findings reveal that current implementation remains constrained by the absence of standardised legal provisions, inconsistencies in asset management practices, and limited reporting mechanisms. Nevertheless, several strategies have been proposed, such as the adoption of the family foundation model, the application of istibdal (asset substitution), and enhanced collaboration between State Islamic Religious Councils (SIRC) and the private sector. Insights from Singapore’s waqf management experience suggest that centralised administration coupled with rigorous reporting systems can significantly improve operational efficiency. Accordingly, the structured and shariah-compliant implementation of wakaf zurri holds substantial potential as a sustainable instrument for advancing socio-economic development.