Epro2019 IDMAC

©Centre for Islamic Development Management Studies (ISDEV) 2019 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise without the prior of the organizer of 14th ISDEV International Development Management Conference (IDMAC2019) Centre for Islamic Development Management Studies (ISDEV) and Universiti Sains Malaysia. Editorial board Dr Azrin Ibrahim Ms. Afifi Farhana Mhd Poad Ms. Nur Atikah Mohd Khairuddin Acknowledgement The organizing committee would like to recognise and special thanks to the Universiti Sains Malaysia (USM) for the financial supports through Grant, Account No: (1001/CISDEV/8016039) -Entitled the Model of Psiko-Hisbah for Performance Appraisal. This E-proceedings also claimed as an intellectual property (IP) for this grant. TABLE OF CONTENTS (ISLAMIC MANAGEMENT DEVELOPMENT) PLANNING DEVELOPMENT TOURISM IN ISLAMIC PERSPECTIVES AT LAKE TOBA REGION Siti Hajar, Bambang Supriyono, M.R. Khairul Muluk & Abdullah Said 1 PERFORMANCE MEASUREMENT FROM ISLAMIC PERSPECTIVE: TOWARDS MORE PRODUCTIVE EMPLOYEES WITH BETTER QUALITY OF WORK LIFE Noor Liza Adnan, Wan Noor Hazlina Wan Jusoh, Rohana Yusoff, Roziani Ali, Rokiah Muda & Ahmad Daud Ishak 7 IMEJ JABATAN KEMAJUAN ISLAM MALAYSIA DALAM KACA MATA MASYARAKAT MELAYU MUSLIM Fadzila Azni Ahmad 21 ISU KEPIMPINAN ORANG BUKAN ISLAM DI MALAYSIA MENURUT PERLEMBAGAAN PERSEKUTUAN DAN AL-SIYASAH AL-SYAR’IYYAH Khairul Azhar Meerangani, Muhammad Hilmi Mat Johar, Ahmad Faqih Ibrahim, Taufiq A. Rashid 30 (INTEGRITY AND HISBAH I) HISBAH DALAM KALANGAN PENGURUS PROJEK: MEKANISME DAN IMPLIKASI TEORETIKAL Musmuliadi Kamaruding,Mohd Syahmir Alias, Abang Mohd Razif Abang Muis & Mohammad Zulfakhairi Mokthar 43 INTEGRITI & HISBAH DALAM MEKANISME PENGURUSAN ZAKAT DI INSTITUSI ZAKAT Caturida Meiwanto Doktoralina 51 THE INTEGRITY OF FINTECH IN INFORMATION SECURITY FROM ISLAMIC PERSPECTIVE Khuzaidah Binti Mohd & Baihaki Bin Abdullah 61 KESEJAHTERAAN MENTAL : MEMBUDAYAKAN INTEGRITI DALAM INSTITUSI KELUARGA Siti Nur Aafifah Hashim & Shereeza Mohamed Saniff 74 PRINSIP KEILMUAN DAN KEPATUHAN DALAM MENINGKATKAN INTEGRITI PEMBANGUNAN BANDAR MAJLIS PERBANDARAN KOTA BHARU BANDAR RAYA ISLAM (MPKB-BRI) Syaidatana Siti Aishah Ab Aziz & Wan Norhaniza Wan Hasan 82 PEMERKASAAN INTEGRITI MELALUI AMALAN HISBAH KENDIRI Afifi Farhana Mhd Poad 91 (ISLAMIC ECONOMICS) ISLAMIC/ TAKĀFUL INSURANCE: THE NIGERIAN TAKĀFUL PROSPECTS AND CHALENGES. Jumah Habeeblai Abiodun & Aminu Yakubu PERBANDINGAN KESAN PENCELAH FAKTOR PROMOSI DAN FAKTOR KEPATUHAN BERAGAMA TERHADAP PEMILIHAN PRODUK MUSYARAKAH MUTANAQISAH (MM) Nor Hatizal binti Amarul Shah & Zakaria Bahari 97 109 ISLAMIC BANK AND ECONOMIC GROWTH IN NIGERIA AND MALAYSIAN SIMILARITIES Tijjani Muhammad & Auwal Salisu 125 EFFICIENCY OF ISLAMIC BANKING IN MALAYSIA Siti Maryam Idris 134 i ZERO INTEREST RATE FROM ISLAMIC TASAWUR AND EPISTEMOLOGY Gul Ghutai 144 AN ANALYSIS OF ISLAMIC FINANCIAL ACTIVITIES AND ECONOMIC GROWTH RELATIONSHIP: ANOTHER EVIDENCE FROM MALAYSIA Gani, Ibrahim Musa 154 (ISLAMIC KNOWLEDGE) THE ISLAMIC ETHICS AND MORALITY IN ALIGNING CONCEPTUALISATION OF ISLAMIC ACCOUNTING CONCEPTS Norazita Marina Abdul Aziz & Fadzila Azni Ahmad INTEGRITY FUNCTION FOR THE 172 MAQASID SHARIAH ON “SAFEGUARDING AQL” IN INDUSTIAL REVOLUTION 4.0 Siti Noor Mawar Abdul Rahman & Azrin Ibrahim 197 INDIKATOR KESAHAN DALAM PNYELIDIKAN ZAKAT: ANALISIS PENDEKATAN RABBANI Nor Hanani Binti Ismail 205 IMPLEMENTATION OF ISLAMIC MANAGEMENT IN IMPROVING QUALITY OF EDUCATION Kholilul Kholik 213 VERIFIKASI VARIASI BACAAN DAN ANALISIS INTERTEKSTUAL DALAM ‘FATWA MARDIN’ IBNU TAYMIYYAH Mohd Farid Mohd Sharif 218 (ISLAMIC ASSET) THE IMPLEMENTATION OF MAQASHID SYARIAH IN FORMING NAZHIR ORGANIZATION AND LEGAL ENTITY FOR INDONESIAN WAQF REGULATION Ani Yumarni & Endeh Suhartini 231 MAUQUF ALAIH DI MALAYSIA: ISU DAN CABARAN Baihaki Bin Abdullah 246 KONSEP KELESTARIAN: ANALISIS TERHADAP PEMBANGUNAN HARTA WAKAF Surita Hartini Mat Hassan & Zakaria Bahari 254 OPTIMALIZATION CASH WAQF FOR INDONESIAN WELFARE Ririn Tri Ratnasari, Dina Fitrisia Septiarini, Raditya Sukmana, Kusuma Chandra Kirana, Sri Herianingrum & Lintang Titian Purbasari 267 KAJIAN ISTIBDAL WAKAF DI MALAYSIA: ANALISIS TERHADAP SOROTAN KARYA Juniza Binti Mohamad Jamari 278 (INTEGRITY AND HISBAH II) INTEGRITI DALAM AGIHAN BANTUAN KEWANGAN OLEH KERAJAAN PERSEKUTUAN DI MALAYSIA 288 Ahmad Nazrul Alif Bin Yahya, Noor Amilatul Najwa Binti Ahmad Sobri & Wan Norhaniza Wan Hasan ANALISIS TRANSPARENSI DAN INTEGRITI DALAM KUALITI PENYATA KEWANGAN Irfan, Eva Devi & Azuar Juliandi 301 AMALAN HISBAH DALAM KALANGAN AMIL ZAKAT: KAJIAN DI LEMBAGA ZAKAT NEGERI KEDAH Mohamad Muhaimin Mohamad Zaki & Jasni Sulong 311 ii AMALAN INTEGRITI DALAM INSTITUSI PEMBANGUNAN BERTERASKAN ISLAM DI MALAYSIA: ANALISIS BERDASARKAN PELAN INTEGRITI Afifi Farhana Mhd Poad & Azrin Ibrahim 325 (ISLAMIC DEVELOPMENT) SOCIAL WELFARE AND ROLE OF WOMEN IN MUSLIM SOCIETY (FROM HISTORICAL PERSPECTIVE) Noor-us-Sabah 331 DEVELOPMENT OF PEACE AND SOCIAL JUSTICE IN A MUSLIM STATE: METHODOLOGY AND PRINCIPLES IN THE LIGHT OF QURAN AND SUNNAH Prof. Dr. Muhammad Saad Siddiqui 340 KESAN KOMUNIKASI, GAYA KEPEMIMPINAN, DAN BUDAYA ORGANISASI TERHADAP KINERJA (WORK PERFORMANCE) PEKERJA BANK ACEH SYARIAH Ridwan Nurdin & Yulita 345 KAMPUNG BABUSSALAM: A MODEL OF SPIRITUAL CITIZENSHIP DEVELOPMENT BASED ON TAREQAH NAQSYABANDIYAH TRADITION Warjio, Heri Kusmanto & Siti Nur Aini 357 GOVERNANCE TOURISM VILLAGE BASED ON LOCAL WISDOM IN ISLAMIC PERSPECTIVE Siti Hajar 367 (ISLAMIC EDUCATIONS) PENDEDAHAN HALAMAN FACEBOOK ISLAMIK SEBAGAI MEDIUM PENERIMAAN MESEJ DAKWAH DALAM KALANGAN PELAJAR PTSS Rosmawati Razak & Suryani Sabri 372 KNOWLEDGE OF ISLAMIC EDUCATION TEACHER IN IMPLEMENTING TEACHING OF HIGHER ORDER THINGKING SKILLS (HOTs) Muhammad Talhah Ajmain@Jima’ain, Ahmad Marzuki Mohamad & Aminudin Hehsan 384 LEADERSHIP POLARIZATION IN TAREQAH NAQSABANDIYAH BABUSSALAM: MADRASAH ATAS AND MADRASAH BAWAH Warjio, Heri Kusmanto & Muhammad Zubeir Sipahutar 496 KOKURIKULUM SENI SILAT CEKAK MALAYSIA: MELAHIRKAN SAHSIAH PELAJAR YANG BERTANGGUNGJAWAB, AMANAH, DAN BERINTEGRITI TINGGI Hazrina Yusof Hamdani, Abdul Hafiz Ab Majid, Fatin Najwa Mohd Salleh, Nik Nurfaiqah Nik Musthafa, Tengku Nur’ Aisya Ku Azhar & Ab Majid Ismail 407 PANDANGAN ALAM ISLAM: ANALISIS DARI PERSPEKTIF SURAH AL-FATIHAH Shaik Abdullah B. Hassan Mydin & Mohd. Abbas Abdul Razak 423 (ISLAMIC ECONOMICS II) KEPUASAN PENGGUNA TERHADAP INTEGRITAS PELAYANAN TIKET ONLINE BERDASARKAN FAKTOR DEMOGRAFI Teuku Meldi Kesuma, Ridha Siregar, Nurdasila & Ahmad Nizam 434 PRODUCTIVE WAQF SCHEME OF MICRO AND SMALL BUSINESS START UP FOR UNEMPLOYMENT (AN APPROACH MODEL OF “RUMAH GEMILANG AL AZHAR” INDONESIA) Ahmad Hudaifah, Aditya Kusuma & Bambang Tutuko 446 iii COMPARING BETWEEN COST OF CAPITAL IN ISLAMIC BANKING INDUSTRIAL BASED ON WEIGHT AVERAGE COST OF CAPITAL Yosita Mersalia, Dina Fitrisia Septiarini & Ririn Tri Ratnasari 461 HISBAH DALAM AGIHAN DANA ZAKAT MELALUI KONSEP WAKALAH OLEH INSTITUSI ZAKAT: KAJIAN DI WILAYAH PERSEKUTUAN Faizul Shaiffe & Shahir Akram Hassan 473 (ISLAMIC LEADERSHIP & DAKWAH) LEADERSHIP AND DA’WAH Azharuddin.S 485 VISUAL DA’WAH APPROACH: STUDY OF DESIGN PRINCIPLES & ELEMENTS THROUGH VISUAL TREND IN SOCIAL MEDIA (FACEBOOK) Hasleena Hamzah , Faizal Kasmani & Wan Irma Sabrina Ismail 492 JAMA’ATU IZALATIL BIDIAH WA IQAMATISSUNNAH: THEIR WAYS AND METHODOLOGIES IN PROPAGATING THE TEACHINGS OF ISLAM IN NIGERIA. Hizbullah Alhassan Aliyyu & Abubakar Abdullahi Musa 501 HALAL BEVERAGES IN LIGHT OF ABDUL QAIS DELIGATES Anas Abbas Ibrahim 507 (ISLAMIC POLITICS) DEMOCRACY CONCEPT IN TAREKAT NAQSABANDIYAH BABUSSALAM Warjio, Heri Kusmanto & Alvin Liasta Tarigan 518 THE POLITICAL BEHAVIOR OF TAREKAT NAQSABANDIYAH BABUSSALAM Warjio, Heri Kusmanto & Azhari M Latief 527 INTEGRITI DALAM KEPIMPINAN ORGANISASI DI MALAYSIA BERDASARKAN PRINSIP-PRINSIP PEMBANGUNAN BERTERASKAN ISLAM Ahmad Nazrul Alif Yahya & Wan Norhaniza Wan Hasan 539 (ISLAMIC GOVERNANCE MANAGEMENT) A COMPARATIVE CASE ANALYSIS ON CROSS CULTURAL MANAGEMENT: A STUDY ON AFRICA AND BRUNEI CULTURES Liza Mariah Haji Azahari, Monica Lesley Anak Ason, Nurin Jazlina binti Awang Haji Damit & Muhammad Izzuddin bin Yahaya THE ISLAMIC QUALITY MANAGEMENT SYSTEM IN MALAYSIA THROUGH NARRATIVE REVIEW APPROACH Mohd Sadiq Mohd Mokhtar & Fadzila Azni Ahmad FINANCIAL INTEGRITY AMONG ISLAMIC NON-PROFIT ORGANISATIONS: DEVELOPING A CONTROL MECHANISM M. Rozaidy, Andy Lee Chen Hiung & Raman Noordin PERFORMANCE OF ISLAMIC BANKS, ISLAMIC CORPORATE GOVERNANCE, AND CONTINGENCY THEORY: A THEORETICAL FRAMEWORK Sukma Lesmana & Md. Harashid Haron iv 548 560 572 578 TAXONOMY OF HUMAN CHARACTERS IN THE GOVERNANCE OF MALAYSIAN GOVERNMENT PROCUREMENT PRACTICES – A THEORETICAL FRAMEWORK Ramli, N.A., Abdul Mohsin, A.M., Salleh, A & Mat Akhir, N.S. 596 (GENERAL ISSUES) RISING COST OF LIVING: THE ROLE OF FIAT MONEY AND MONEY CREATION Ainul Mohsein Abdul Mohsin, Fauziah Md. Taib & Sani Saidu Alhajj 612 WEARING NIQAB BY MUSLIM WOMEN IS A DIVINE ORDER, RELIGIOUS FREEDOM AND A SUPERIOR MUSLIM CULTURE Nasrin Akter Chowdhury, Amani Ali Elmetwally, Hanif Suhairi Abu Bakar, A.K.M. Shafiqul Islam & Muhammad Musharraf Hussain 621 THE INVISIBILITY OF THE ROLES AND FUNCTIONS OF STATE ISLAMIC RELIGIOUS COUNCIL IN MALAYSIA: A CASE STUDY OF PERAK ISLAMIC COUNCIL S. Noor-Kaziemah, M. Rozaidy, Raman Noordin, Rasid Mail & Nur Shahida Ab Fatah 636 KEINTEGRITIAN ILMU SENI SILAT CEKAK MALAYSIA: ILMU BERINTEGRITI PAKAIAN INSAN BERINTEGRITI Ariffin Haron, Nur Hidayah Sazali, Abdul Hakim Ab Majid & Mohd Hafiz Jamil UNSUR INTEGRITI DALAM NOVEL IMAM KARYA ABDULLAH HUSSAIN Fadzila Azni Ahmad v 644 654 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 PLANNING DEVELOPMENT TOURISM IN ISLAMIC PERSPECTIVES AT LAKE TOBA REGION Siti Hajar1 Bambang Supriyono2 M.R. Khairul Muluk3 Abdullah Said4 1 Doctoral Program of Administrative Science University of Brawijaya, Indonesia /BUDI-DN LPDP (Email: [email protected]) 2 Lecturer Administrative Science Faculty University of Brawijaya, Indonesia ([email protected]) 3 Lecturer Administrative Science Faculty University of Brawijaya Indonesia 4 Lecturer Administrative Science Faculty University of Brawijaya, Indonesia Abstract: Tourism development have contribution a very significant in national economic development, if in the development carried out in accordance with good planning. Tourism is very important in increasing human resources related to understanding and mastering science and technology that will add insight and provide optimal enlightenment to the community. Thus, tourism development planning is needed to have religious nuances, for example tourism in an Islamic perspective. Because in the religious element that tourism can create good and bad, then in accordance with the view of religion will be positive if tourism development planning is run in a good way to achieve good goals. The purpose of this study is to find out how tourism development planning is in the perspective of Islam in the Lake Toba Region. The method used in this study is a qualitative method with SWOT analysis, so that it can show strengths, opportunities, threats and weaknesses in tourism development planning in the perspective of Islam in the Lake Toba Region. Keywords: planning, development, and tourism in Islamic perspective INTRODUCTION Development planning that focuses on the tourism sector aims to contribute to regional income. The tourism sector is one of the biggest components to support regional development by developing regional potential, managing institutions related to both natural and human resources. One area that is the government's priority to develop the tourism sector is the Lake Toba area. In accordance with Government Regulation Number 50 of 2011 concerning the National Tourism Development Master Plan for 2010 - 2025, and become one of the ten priority KSPNs to be developed since 2016. There are three important things that must be considered in the preparation of a tourism development master plan, especially the Lake area Toba is mapping tourism potential, compiling regulations on developing Lake Toba tourism and building partnerships and community involvement and tourism stakeholders. These three important things are the main reasons for the importance of optimizing the preparation of a master development plan for tourism, especially the Lake Toba region because it is related to 1 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 understanding the situation and problems in developing tourism in the Lake Toba region. Understanding the situation and conditions for the development of tourism in the Lake Toba region must also be supported by planning and policies that are in accordance with each region surrounding the Lake Toba area. Butler and Suntikul (2010); Etgell et al (2008); Costa et al (2014), that there must be policies specifically designed in the tourism sector and not designed for other sectors and activities that can affect tourism, although the tourism sector with other sectors cannot be separated. The arrangement of tourism development plans in the Lake Toba region effectively and optimally is expected to create changes that can strengthen and empower local communities so that they have the ability to compete at national and international levels. The development of tourism in the Lake Toba region is an effort to increase the economic growth of the local community and contribute to local revenue (PAD) in each area surrounding the Lake Toba area. The areas surrounding the Lake Toba area are 7 Regencies (Simalungun, Toba Samosir, North Tapanuli, Humbang Hasundutan, Dairi, Karo and Samosir) So, the efforts made by the government to support the development of tourism in the Lake Toba region are to develop and realize good and quality tourism development planning. The preparation of the tourism development plan for the Lake Toba region has two types of documents, namely the Strategic Plan (RENSTRA) and the Medium Term Development Plan (RPJM) which includes one regional or regional unit both nationally and regionally. Both of these documents constitute a form of regional development policy relating to the planning process in decision making which consists of ideas and actions to carry out regional development especially the tourism sector. As stated by Todaro (1997); Jhingan (2016) suggests that development planning is basically a government action to regulate and coordinate economic decisions taken within a certain period of time. The implementation of regional government in the preparation of tourism development planning in the Lake Toba region, must have accountability and can play an active role in relation to legislation, financing, planning and tourism industry policies. The implementation of regional government related to tourism development has also been regulated in act No. 10 of 2009 concerning tourism which is a special policy towards the development of tourism in Indonesia, including the Lake Toba area. This policy is very important to be carried out to encourage equal opportunity in future tourism development which aims to make changes in the tourism sector which must be carried out systematically, planned integrated, sustainable and responsible and still provide protection against religious values, cultures that live in the community , environmental preservation and quality as well as national interests. Following up on the tourism development policy, tourism development plans have been prepared at the central level, namely the National Tourism Development Master Plan (RIPPARNAS) which is regulated in the Republic of Indonesia Government Regulation No. 50 of 2011 concerning RIPPARNAS on December 2, 2011 which is adjusted to act No. 10 Year 2009 about Tourism. Through this RIPPARNAS, it is alleged that it can be followed up at the local government level, especially the area surrounding the Lake Toba area, so that it can coordinate and integrate in an integrated manner and can produce quality and good development planning. 2 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 DISCUSSION Tourism is a leading sector and is the key to development in improving welfare and happiness for the community. The tourism sector has been able to improve the performance of government administration through regional development programs in 2014-2015, which are seen from 1) domestic tourist arrivals in 2014 which were 251 million while in 2015 it was 255 million and foreign tourist visits in 2014 were 9.4 million while in 2015 it was 10.4 million; 2) foreign exchange earnings in the tourism sector in 2014, namely 134 trillion (rupiah) while in 2015 there was an increase of 144 trillion (rupiah); and 3) the amount of labor absorption also increased, namely in 2014 the workforce absorbed as many as 10.3 thousand people and in 2015 as many as 11.3 thousand people. (Report on Achievement of 2 Years Achievement of Jokowi-JK Government Performance) The number of foreign tourist visits to Indonesia in December 2017 rose 3.03 percent compared to the number of visits in December 2016, namely from 1.11 million visits to 1.15 million visits. Likewise, when compared to December 2017, the number of foreign tourist arrivals in December 2017 increased by 8.00 percent. During 2017, the number of foreign tourists visiting Indonesia reached 14.04 million visits, up 21.88 percent compared to the number of foreign tourist visits in 2016, which amounted to 11.52 million visits. Ratman (2016) suggests that tourism is the key to development based on: 1) increasing tourism destinations and investments, making tourism a key factor in export income, job creation, business development and infrastructure; 2) tourism has undergone continuous expansion and diversification and has become one of the largest and fastest growing economic sectors in the world; 3) even though the global crisis has occurred several times, the number of international tourist trips continues to show positive growth, namely 25 million people (1950), 278 million people (1980), 528 million people (1995) and 1.1 billion people (2014). Furthermore, Karim (2013) explained that the development of tourism in Indonesia is a national agenda that must be sustained by community forces which should be programmed to understand, appreciate and participate and in turn are very caring and responsible in developing tourism. Thus, the religious community must understand the function and role of tourism and how is the Islamic perspective on tourism development. In the concept of Islam there must also be planning in carrying out tourism, which is meant to travel. There is a connection with the ideal values of tourism for Islam, namely how the people take i'tibar or lessons from observations on the journey that are carried out as indicated by the Qur'an, namely "Say:" Walk on the face of the earth, then pay attention to the end of those who reject it "(QS. AlAn'am, 11) "And did they not walk on the earth, then see how the end of those who were before them, while those people were more powerful than them? And nothing can weaken God in the heavens or on earth. Lo! Allah is Knower, Almighty. (QS. Al-Fathir: 44) 3 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 In accordance with the explanation above, the Qur'an has illustrated that humans must pay attention, so that they can see and know the natural state of their surroundings according to applicable regulations and ensure the security and comfortable facilities in the area visited. This is also the important thing explained in tourism development planning, especially the Lake Toba area. The safety and comfort of tourists is an important factor to bring them back in tourist areas so that they can be further developed and progress in tourism in the Lake Toba region. Not only the beauty and culture that can be developed in the Lake Toba area, but religious tourism can also develop because the area of Lake Toba has a history of religion that can be used as religious tourism, for example Pusuk Buhit (Samosir) tourism, Huta Bolon Museum (Samosir), Museum TB Silalahi (Toba Samosir), Eden Park (North Tapanuli) and others. Thus, tourism development planning in the Lake Toba region in an Islamic perspective must pay attention to and understand that tourism as a medium that can foster awareness, faith and devotion and achieve noble and high values of life. So, there is a relationship between religion and tourism and is one of the imperatives for Indonesia which has a philosophy of life as a nation based on the Pancasila on the first principle, namely the One and Only Godhead. The preparation of tourism development planning in the Lake Toba region is also inseparable from the noble values of religion which are very important as motivators and sources of ideal values in tourism development related to tourism symbols in accordance with Islamic values and culture including hotels and culinary. Regional governments in the Lake Toba region are currently developing tourism policies that are based on Islamic values so that they can distinguish what is allowed and not allowed. This is due to the fact that the majority of local and foreign tourists come from Muslim communities. In tourism development planning, it must also be related to the provision of facilities and supporting facilities to develop and promote tourism in the Lake Toba region. Not only that, it must also be considered about good management so that tourism in the Lake Toba area can develop dynamically and give an influence on the economy of the community around the tourist area. The success of tourism development must be able to provide positive benefits, which are contained in the Regional Tourism Development Master Plan (RIPPDA) which serves as tourism development guidelines, guidelines for the management of potential tourist areas, guidance guidelines in tourism area development, tourist attractions, facilities and infrastructure tourism, tourism human resources (HR), as well as development investments in the tourism sector are also the foundation for monitoring and controlling tourism development, tourist objects and attractions. This RIPPDA is the main focus being developed by each local government in the Lake Toba region. This arrangement was allegedly to unite the vision and mission in developing tourism in the Lake Toba region so that there is an integrated and coordinating integration between one district and another. This Lake Toba uses a SWOT analysis. So, the results of the conclusion of the region's Lake Toba tourism development planning in the Islamic perspective are as follows: Strength 4 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 1. Become a tourist destination that is prioritized to be developed in Indonesia 2. Has distinctive tourism potential (culture, history, natural beauty) 3. Each region in the Lake Toba region has its own uniqueness for developing tourism Weakness 1. Local people who have not been able to accept regional changes 2. Tourism around the Lake Toba area is not environmentally friendly in accordance with the concept of Islam Opportunity 1. The central government strongly supports and provides motivation to areas in the Lake Toba region to develop tourism specifically 2. There is a grouping of tourism potential so that it is easier for tourists to make visits 3. Access and transportation that can begin to provide comfort for tourists visiting the tourism area of Lake Toba Threat 1. The ability of local communities that are still minimal to manage tourism in the Lake Toba area 2. The influence of tourism which can have a negative impact on the integrity of the regional cultural diversity of local communities. COVER Tourism is a journey and in Islam it is permissible to travel while not violating religious values. Tourism in the Islamic concept does not prohibit people from traveling or vacationing but not with entertainment that is prohibited by Islamic law. So, it is very important tourism development planning in the Lake Toba region in an Islamic perspective so that it can make a tourism policy that is inseparable from the cultural values and Islamic religious values. This is because the majority of tourists who come to visit the Lake Toba region both locally and internationally are Muslim. Allah SWT, has also created everything that is on this earth to be used as well as possible, then humans as the most perfect and noble creatures of Allah and given the mind by Allah are given the task of the Caliphate by Allah. One of the most important tasks is to develop and run a tourism development plan for the Lake Toba region in accordance with concepts that can support the progress and development of tourism. REFERENSI Al-Qur’an dan Terjemahan. 2014. Penerbit Wali; Jakarta. Butler, R and Suntikul, W. 2010. Tourism and Political Change. Oxford; Goodfellow. Costa, C., Panyik, E. and Buhalis, D. (Eds). 2014. European Tourism Planning and Organisation Systems, Channel View, Bristol. Edgell, D.L., Del Mastro Allen, M., Smith, G. and Swanson, J.R. 2008. Tourism Policy and Planning: Yesterday, Today and Tomorrow, Elsevier, Oxford 5 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Jhingan, M.L. 2016. Ekonomi Pembangunan dan Perencanaan. Jakarta: Raja Grafindo Persada. Karim, Shofwan. 2013. Pembangunan Pariwisata Dalam Perspektif Islam. Jurnal Tajdid, Vol.16, No.1; Juli 2013 ISSN (cetak): 2549-8983 ISSN (online): 2614-6630; IAI Muhammadiyah Bima Ratman, Dadang Rizki. 2016. Pembangunan Destinasi Pariwisata Prioritas 2016-2019. Disampaikan pada rapat koordinasi nasional Kementerian Pariwisata Republik Indonesia; Akselerasi Pembangunan Kepariwisataan Dalam Rangka Pencapaian Target 12 Juta Wisatawan Mancanegara dan 260 juta Wisatawan Nusantara Tahun 2016 pada tanggal 27 Januari 2016 di Jakarta Todaro, P.Michael. 1997. Pembangunan Ekonomi Di Dunia Ketiga, Erlangga; Jakarta 6 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 PERFORMANCE MEASUREMENT FROM ISLAMIC PERSPECTIVE: TOWARDS MORE PRODUCTIVE EMPLOYEES WITH BETTER QUALITY OF WORK LIFE Noor Liza Adnan1 Wan Noor Hazlina Wan Jusoh2 Rohana Yusoff3 Roziani Ali 4 Rokiah Muda5 Ahmad Daud Ishak6 1 Faculty of Accountancy, Universiti Teknologi MARA (UiTM), Malaysia ([email protected]) Academy of Contemporary Islamic Studies, Universiti Teknologi MARA (UiTM), Malaysia ([email protected]) 3 Faculty of Computer and Mathematical Sciences, Universiti Teknologi MARA (UiTM), Malaysia ([email protected]) 4 Faculty of Accountancy, Universiti Teknologi MARA (UiTM), Malaysia ([email protected]) 5 Faculty of Accountancy, Universiti Teknologi MARA (UiTM), Malaysia ([email protected]) 6 Academy of Contemporary Islamic Studies, Universiti Teknologi MARA (UiTM), Malaysia ([email protected]) 2 Abstract: The worsening social problems in Malaysia are said to have started from poor workfamily balanced, especially when more women are seen to join the workforce. In this global economy that soars competition to a greater height, employees are forced to achieve the targets set by their organization’s performance measurement system (PMS), however unreasonable as it may seem. Unfortunately, PMSs available now were mostly developed by non-Muslims, based on human knowledge and experience which measures performance solely on outcomes of material aspects. It totally ignores humanistic aspects which ameliorates agency problem. As such, this concept paper aims to discuss a performance measurement from an Islamic perspective which emphasizes that measuring performance should not only focus on outcomes, but also on effort exerted by the employees. Measuring outcomes together with effort is seen as necessary as it will self-regulate employees to view work as an ‘ibadah’ which promotes self-supervision on the concept of ‘ihsan’ leading to highly ethical workforce. It may assist organizations to fairly measure their employees’ performance without causing them stress to achieve their targets, thus promoting and enhancing the quality of physical, material, social and emotional wellbeing of the public. This paper starts with review of previous literature, focusing on PMS articles, especially those related to Islamic views, Islamic management, as well as the related parts of al-Quran and Sunnah. Findings from the review are used to argue and propose a fundamental requirement in implementing a more Islamic performance measurement believed to produce satisfied employees who are more likely to go home and raise loving and contented children that Malaysia needs to be a developed and prosperous nation especially with the emergence of Industry Revolution 4.0. Keywords: Islamic Performance Measurement, Performance Measurement, Productive, Effort and Outcome, Quality of Work Life 7 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Introduction Conflict over work-family demands has been identified as one of the major contributors to the poor quality of life (Ismail, Azlan, & Yusoff, 2015; Rahman & Al-Buraey, 1992). It significantly affects an individual’s life at the two crucial sides –on one side one’s career life and on the other, one’s family life. Distress employees would bring home dissatisfaction, anger and resentment that diminish their energy and readiness for parenting as well as for private time with spouse. Subsequently, family well-being would be affected leading to problematic children as well as conflict between couples that results in divorce. With this background, it is not surprising when bullying, mental health problems, and number of divorce cases are rising in Malaysia which indicate poor quality of life. Mental health problems among Malaysian adults have steadily increased from 10.7% in 1995 to 29.2% in 2015 (IPH, 2015), and is expected to be the second common health problem after heart diseases by 2020. It has also become a problem among the youngsters as reflected in the bullying cases. Approximately 84% of Malaysian children were inflicted by some form of bullying (Vijaindren, 2017). The Education Ministry reported more than 14,000 cases of bullying in schools between 2012 and 2015, where most of the cases involved physical bullying. Divorce cases also showed a disappointing picture. JAKIM (Department of Islamic Development, Malaysia) revealed a shocking truth that 77 Muslim couples get divorce every day, while the non-Muslims also demonstrate a rising trend of 6,573 cases in 2008 to 9,020 in 2012 (Kamini, 2016). Many authors (Flamholtz, 1996; Soobaroyen, 2007) attributed job stress or burnout and other organizational dysfunctionality to human reactions to being measured and evaluated. Every employee’s performance is subjected to being measured through the performance appraisal system (PAS) employed by their firms. PAS is very closely linked to the performance measurement system (PMS) of an organization where key performance indicators (KPI) are set as a performance benchmark. Employees work hard to meet these KPIs as it would be reflected in their yearly performance report that would later be used to determine their reward (in the form of bonus) or promotion, hence influencing the career path of an employee (Adnan, 2015). As such, failure to meet the KPIs in the PMS would cause stress to both subordinates and superiors. This situation induces employees to perform job superficially leading to dysfunctional behaviour when employees fall short of their goals (Schweitzer, Ordonez, & Douma, 2004). Even with all these drawbacks, PMS is still being employed in almost every organization. Sadly, current PMS employed were mainly developed in the western countries, by the westerners who are mainly non-Muslims. To date, very few literatures are available on PMS in Islamic perspective (Fontaine & Oziev, 2012) though a few attempts have been made (like, Rahman & Al-Buraey, 1992; Ramli & Janor, 2006; Yusof, 2014). Few available papers on PMS in Islamic perspective only deal with its concept (Ahmed, Khan, & Ahmad, 2016), a proposed PMS framework for Islamic banking (Mohammed, Tarique, & Islam, 2015) and the PMS framework for control and supervision in Islamic management (Saghafi & Amirabadi, 2016). Though some PMS includes both financial and non-financial measures, but they still fail to account for both material aspects and humanistic and spiritual aspects (Ramli & Janor, 2006), making a truly comprehensive PMS is still unrealizable (Gawankar, Kamble, & Raut, 2015). 8 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Therefore, the main aim of this paper is to discuss the implementation of a performance measurement from an Islamic perspective that may assist organizations to fairly measure their employees’ performance without causing unhealthy stress that would lead to dysfunctional behavior at work. The rest of this paper is organized as follows. Section 2 reviews the literature on the concept of PMS and predicament of current PMS. Section 3 presents the need for Islamic performance measurement. Section 4 concludes the paper and ends it with suggestions for future research. Literature review Performance Measurement System (PMS) According to Ittner, Larcker, and Randall (2003), a PMS “(1) provides information that allows the firm to identify the strategies offering the highest potential for achieving the firm’s objectives, and (2) aligns management processes, such as target setting, decision-making, and performance evaluation, with the achievement of the chosen strategic objectives”(p.715). Flamholtz (1996) emphasized that the ultimate objective of the system is not to control the specific behaviour of people per se, but rather to influence people to take actions and make decisions, which are consistent with organizational goals. PMS has been so important in influencing the survival and success of an organization (Neely, 2007) that an average company with $1 billion sales is said to spend more than 25,000 person-days for planning and measuring performance annually (Micheli & Manzoni, 2010). It has undeniably become the fundamental system that touches and influences other systems in an organization (Spitzer, 2007) that has been covered in diverse areas, including human resources management, management accounting and control, operation management, and marketing. The organizations begin seeing approaches to improve operational performance through a superior combination of activities crosswise over consequent echelons and separate capacities in the esteem chain (Lohman, Fortuin, & Wouters, 2004). As such, a PMS provides useful information on an organization’s progress for each of its function and indicates if it has reached its target. It also provides indicators on resource allocation so that all programs’ efficiencies and effectiveness can be optimized (HRSA, 2011). The PMS that had been invented until the 80’s is known as the traditional PMS. It focused on the financial part and known as the management accounting (Heini, 2007). After the 80’s, PMS had been upgraded from traditional to non-traditional with broader focused area mentioned in Ossovski, Lima, and Costa (nd). The PMS models invented since the 80’s includes Balanced Scorecard (BSC) by Kaplan and Norton in 1992, The Performance Measurement Matrix in 1989, The Performance Prism in 2000 and Kanji Business Excellence Measurement System in 2002. Up until now, BSC has been the most widely used model in various industries. 9 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The Predicament of our Current PMS Though being admitted as an important management tool, the current PMS is not without critics. In fact, inappropriate implementation and use of PMS would not only waste money and resources, but would also bring detrimental and destructive effects to the organization (Grizzle, 2002; Micheli & Manzoni, 2010; Ridgway, 1956). In fact, beginning from Argyris (1953), many other researchers (Brown & Stilwell, 2005; Fisher & Downes, 2008; Serrat, 2010; van Rinsum, 2007) have highlighted their worry about the problems associated with PMS. PMS is often said to have encouraged dysfunctional behavior as early as 1950s (Argyris, 1953; Birnberg, Turopolec, & Young, 1983; Hopwood, 1972; Merchant, 1981, 1990; Otley, 1978) as it is rather punitive than supportive. Jensen (2001) characterized it as a pressure device that invites some unfavorable reactions like encouraging managers to lie and cheat, manipulating targets and inflating results, setting colleagues against colleagues, hence creating distrust and ill will. When PMS is too pervasive, rarely reviewed or not subdivided in level of importance, or when responsibilities are not delegated, it will make employees feel frustrated especially when they are held accountable for what they cannot influence (Jensen, 2001). Besides, it may stifle innovation and learning by creating organizational inertia and ossification (Micheli & Manzoni, 2010). More seriously, these dysfunctional acts have been accepted as a norm and even encouraged by the management (Argyris, 1990), making them no longer being considered as unethical, though, they are obviously detrimental to the organization long term success. Unfortunately, the consequences of such behaviours can be far-reaching and might affect all organizational levels, including its decision-making processes, productivity, financial costs and also work relation (Appelbaum, Iaconi, & Matousek, 2007). Sofyani, Akbar, and C. Ferrer (2018) discovered that PMS also induces institutional isomorphism, which deters the successful implementation of PMS in Indonesia local governments. Institutional isomorphism is a situation where organizations compete not just for resources and customers but also for the power of political legitimacy and institutional, economic and social conformity. Additionally, PMS can also be associated with stress among employees as failure to meet the KPIs in the PMS would often invite stress to both subordinates and superiors (Schweitzer, Ordonez, & Douma, 2004). In The Star’s article (2019) it is believed that the main factor that leads to the emotional stress among the Malaysian civil servants are pressure at work and the rising living cost. Employees who often spent time away from home as a result of their job also reported more frequent arguments and increased irritability at home resulted to higher levels of job stress and lower levels of job satisfaction (Armstrong, Atkin-Plunk, & Wells, 2015). Wu, Wu, Li, and Dan (2018) also discovered that high level of work-family conflict would lead to high levels of job burnout, which eventually result in low organizational performance. Stress at work would not only negatively affect the employees, but also the organization itself. Divakar (2015) reported that in India, an organization may lose 13.5 million working days per year when its employees are suffering from anxiety, depression and stress due to work. Therefore, an organization should play an important role in providing a conducive workplace to its employees as Wu et al. (2018) suggested that organizational support played an important role in moderating the relationship between work-family conflict and job burnout. This could minimize the pressure 10 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 and work related stress among employees which then indirectly promote job satisfaction and increase organization performance. The implementation of Islamic performance measurement may assist organizations to fairly measure their employees’ performance without causing them unhealthy stress to achieve their KPIs. The need for Islamic performance measurement (IPM) Measuring work performance based on outcome alone is closely related to how success is defined. The current practice of measuring performance based on outcome tends to define success as "what we have" or "what we have achieved", which has brought so many miseries to us human (Md Amin, 2015). This definition of success has taught many employees to cheat, lie, or back stabbing so as to show a good picture of their performance and targets have indeed been achieved (Jaworski & Young, 1992; Soobaroyen, 2007). This kind of conception of ‘success’ has caused stress to subordinates and superiors who would strive to achieve the KPIs while putting aside the principles of right or wrong, thus promoting unhealthy competition among employees. Therefore, it is not surprising when the quality of work-life of many employees and their families is now deteriorating. Due to this, there is a need to formulate a framework of how to measure performance based on the noble Quran and the Sunnah of Rasulullah (peace be upon him). In Islam, real success is not about materiality. It is not about owning a lot of money, driving expensive cars or living in big mansions, however important these physical materials may appear in the eyes of human beings. For a Muslim, success is closely linked to taqwa - the ability to obey Allah and to abstain from the prohibition of Allah. “O mankind, ..... indeed the most noble of you in the sight of Allah is the most righteous of you. Indeed, Allah is Knowing and Acquainted” (AlHujurat (49): 13). The greatest success is to do what Allah wants even if that puts us at odds with societies’ expectations. Living a successful life means doing or saying anything that brings us closer to Allah. Human beings are created by Allah (SWT) to affirm His Oneness (Tawheed) and to worship Him alone with no partner or associate. To elevate us, Allah also creates us for the purpose of testing, to see who can reach the highest level of faith. We are to act as His vicegerent and along with this role, we are to be accountable for all our actions. He rewards whoever obeys Him, and He will punish whoever goes against Him. Therefore, it should always be our ultimate goal to attain the pleasure of Allah (Lillahi ta’ala) as it is more precious than other kind of success. "But the greatest bliss is the good Pleasure of Allah: that is the supreme success” (At-Taubah (9): 72). Thus measuring performance based on the guidance from the noble Quran and the Sunnah of Rasulullah (peace be upon him) will nurture the employees’ awareness of Allah’s presence (Ihsan). This awareness provides a tremendous advantage to managers as it could be a self-regulating control system built intrinsically in the employees’ mind and soul. The conception of Islamic performance measurement (IPM) PMS tend to measure performance based on merely results or outcomes while ignoring the efforts (Md Amin, 2015; Rahman & Al-Buraey, 1992). In such a case, Tweedie, Wild, Rhodes, and Martinov‐Bennie (2018) argued that PMS would result in positive outcomes to an organization and its employees if it recognizes effort exert to produce a job, which is rarely done. This has led 11 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 the employees to demand for appreciation (for the effort exerted) rather than admiration (for the outcome achieved) which is considered as fairer. Allah measures our performance based on the effort that we put in, beginning from the smallest effort of intention (niat) to its implementation. And for all there are degrees (of reward and punishment) for what they have done, and (it is) so that He may fully compensate them for their deeds, and they will not be wronged (Al-Ahqaf (46): 19). On the other hand, outcome is not within our control, as it is totally in the hands of Allah. It is Allah who determines if our effort would be fruitful or otherwise, as He is the one who controls and owns everything. “And whatever you have of favor, it is from Allah. Then when adversity touches you, to Him you cry for help” (An-Nahl (16): 53). Therefore, it would be much fairer to the employees if they are evaluated based on both outcome and effort as they would be both appreciated and admired. Islam is a religion that inculcates good values leading to the building of trust which subsequently promotes self-supervision among its believers (Saghafi & Amirabadi, 2016). Such self-supervision is an important element in fostering honesty in all aspects of life. Subsequently, in the work context, management supervision would become less necessary. Allah has bestowed each human with certain capacity, and the limit of the capacity is not known. Therefore this has called for a continuous struggle to keep on improving ourselves, the process of our work. “But those who believed and did righteous deeds, we charge no soul except (within) its capacity” (Al-A’raf (7): 42). Similarly, He emphasizes, “Allah does not charge a soul except within its capacity. It will have (the consequence of) what (good) it has gained, and it will bear (the consequence of) what (evil) it has earned …” (Al-Baqarah (2): 286). The effort to continuously struggle to better oneself induces continuous improvement. Based on the ultimate goal of a Muslim, to attain the pleasure of Allah, the IPM must be able to instill in the employees the notion that ‘work is part of ibadah’, that any actions will be rewarded or punished accordingly. “So, whoever does an atom’s weight of good will see it, and whoever does an atom’s weight of evil will see it” (Az-Zalzalah (99): 7-8). Therefore, a good IPM will indirectly invoke the concept of Ihsan, the belief that we can feel the presence of Allah, or to a lesser degree, the belief that Allah could always see us. With this conception in mind, employees are always urged to give their best in whatever they do (itqan), because only the best of deed would bring about the best reward in the form of the eternity in heaven (jannatul firdaus). Hence, human will become more accountable for their actions when their effort in doing something is acknowledged, recognized and rewarded accordingly. It is also important for the employees to understand and embrace the concept that effort is synonymous to du’a and Allah may not grant one’s du’a immediately. There are three ways of how Allah may answer one’s du’a. “… He will hasten fulfillment of his supplication, He will store it for him in the hereafter, or he will divert an evil from him similar to it” (The Hadith, Musnad Ahmad: 10749). By embracing this faith, an employee should be able to openly accept his fate if his effort does not produce positive outcome as expected as it may not be the time for Allah to answer his du’a (effort exerted). Based on this argument, instead of measuring performance solely based on outcome, an IPM would lead to setting KPIs that acknowledge effort along with outcome, as it is fairer to the employees. Consider this case. Over a year, an employee has been exerting his best effort in 12 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 performing a task. However, over a day something bad happens which is not within his control that brings about an unfavourable outcome. When he is being assessed solely based on outcome while putting aside his effort, surely his performance evaluation would be tarnished. He may not be entitled to bonus, or may be demoted due to the unfavourable outcome. He may retaliate when all his effort has not been considered, making him an angry and rebellious employee who most probably go home and release his anger on his family members. As such, acknowledging effort in tandem with outcome will make employees feel contented and appreciated. This contentment would bring along the love for his job. When we love our job, we would pour everything into it, yet not feeling the stress. The feeling of love is contagious that it would spread positive vibes around the workplace, where everybody feels happy which inculcate the strong sense of belonging and togetherness. In such an environment, supervision would be minimal (Saghafi & Amirabadi, 2016) as employees instinctively believe of the more super power (Allah) monitoring them all the time. This would result to greater horizontal accountability (that deals with the relationship with human) and vertical accountability (relationship with Allah) towards accomplishing our ultimate goal of doing things for the sake of Allah (Lillahi ta’ala). The fundamental pre-conditions of Islamic performance measurement There are two factors considered as central to the successful implementation of IPM, (i) Islamic leadership, and (ii) application of Maqasid Shari’ah in an organization. Each of these factors is described below. Islamic Leadership Managing an organization has always been associated with leadership as it plays a crucial role in determining the ups and downs of an organization. In fact, recent studies have shown that employees tend to be less stressed, better performers, and have greater job satisfaction when they work under an ethical leader (Mo & Shi, 2015; Sharif & Scandura, 2014). Leaders play a critical role in ensuring the system’s success (Ather & Sobhani, 2007; Rahman & Al-Buraey, 1992) since a leader is one of the most imperative members in any organizations (Anisuzzaman & Majumder, 1996; Jamil, 2015) who plan, organize, lead and control the organizations (see Sulaiman, Sabian, & Othman, 2014). Leaders of an organization may mean the company’s chairman, followed by top management and managers. Obviously, both the Qur’an and the Sunnah stress on the importance of leadership. In Islam, every individual has responsibilities and must fulfill his/her duties to Allah s.w.t. and to his constituency. This is the starting point for designing a control system rooted in Islamic principles (Rahman & Al-Buraey, 1992) and can be clearly seen from the hadith of the Prophet: “Every one of you is a shepherd and is responsible for his flock. The leader of the people is a guardian and is responsible for his subjects...”[Sahih Bukhari, No. 7138, 1229] . The above hadith indicates that every individual is responsible towards others regardless of his/her position. This beautiful system has been arranged in that manner in order to safeguard every individual interest and consequently the rights of each party can be protected (Wan Jusoh, Ibrahim, & Mohd Napiah, 2015) which is in line with Maqasid Shari’ah. This is important to ensure that justice can be upheld. Subsequently, the guidance used by an individual to perform his actions and 13 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 thoughts within an organization’s framework should come from the Qur’an and the Sunnah (Rahman & Al-Buraey, 1992). All Muslims especially Muslim leaders are bound to the principle of tawhid (doctrine of “Oneness” of Allah) that guides them to act rightly and correctly, in order to safeguard their relations with Allah and with other human beings and the universe. From the principle of tawhid, the accountability (taklif) concept of a man appears where the main objectives of social responsibility should be to demonstrate accountability not only to Allah and human beings, but also to the universe as a whole. This means that a man needs to fulfil two layers of responsibilities namely vertical responsibility (towards Allah) as servant of Allah, and horizontal responsibility (towards the universe) as a khalifah. As a khalifah, a leader has certain responsibilities and entrusted with amanah (trust) that need to be executed in this world to ensure that justice is continuously sustained (see Wan Jusoh et al., 2015). In a nutshell, Islam teaches how a believer has to oblige to the commitment to his faith (Khan, Farooq, & Hussain, 2010) and to play a role as a servant and at the same time as a khalifah of Allah. Once Muslims acknowledge that Allah is the only God that deserve of worship, they also must acknowledge that all possessions, wealth, expertise, abilities, positions and power belong to Allah leading to the purest intention of Lillahi ta’ala. In this regard, Islamic core values of a leader can be discussed under Tawhidic Paradigm as an umbrella to a number of viewpoints. Firstly, as a khalifah and servant of Allah, a Muslim leader should embed taqwa (God-conciousness) in all his affairs. Taqwa signifies constant awareness of God, either out of love or fear, a feeling that constantly reminds one of the presence of God (Shah Hanef, 2011). The Qur’an defines the character of a person who possesses taqwa as “Those who fear their Lord in their most secret thoughts and who hold the hour of judgment in awe” [Qur’an, 21:49]. As a result, a God-conscious leader has an active sense of accountability towards Allah s.w.t. in everything which reflects Islamic teaching while restraining them to behave unjustly (Beekun & Badawi, 1999) Secondly, a leader should possess ihsan quality, which is the love of God that would motivate a Muslim to work towards attaining God’s Pleasure. The Prophet Muhammad (s.a.w.) describes ihsan as “To worship God as if you see Him, and if you cannot achieve this state of devotion then you must consider that He is looking at you” [Sahih Bukhari, No. 50. 12]. The relentless feeling that God is watching is likely to prompt any leader or follower with ihsan to behave at his best (Beekun & Badawi, 1999). Thirdly, being amanah (trustworthy) is another core value that a Muslim leader should have. Often, it takes the form of an explicit contract or pledge between a leader and his followers that he will try his best to guide them, to protect them and to treat them fairly and with justice (Beekun & Badawi, 1999). Amanah signifies fulfilling one’s responsibility towards Allah s.w.t. as well as to that of humans. Therefore, an amanah leader will ensure that he fulfil his obligation to his subordinates fairly. Fourthly, a true leader should be ikhlas (sincere) in doing his duties. Ikhlas refers to the inclination and attitude on the part of a person who in all his undertakings, has the overriding consideration 14 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 of gaining the pleasure of God in his mind (Shah Hanef, 2011). To be a sincere leader means to be pure of heart and spirit, to seek what is best for the organization and the employees and to put the needs of others first. Islam attaches great importance to the sincerity of intentions and actions in every walk of life as reflected in the hadith, “Allah does not look to your bodies, to your faces, but He looks to your hearts and your deeds” [Sahih Muslim, 6543: 1124]. A sincere leader is expected not to deceive, harm and take advantage of others intentionally. Fifthly, a good and effective leader also needs to ensure ‘adalah (justice) being upheld in whatever decisions he makes for his organization and employees. ‘Adalah means giving to the right person in the right manner what ought to be given (Shah Hanef, 2011). In actual fact, Islam makes it compulsory to be just in daily life too, “O you who believe! Stand out firmly for Allah and be just witnesses and let not the enmity and hatred of others make you avoid justice. Be just: that is nearer to piety, and fear Allah. Verily, Allah is well acquainted with what you do” [Qur’an, 5: 8]. Irrefutably, Islam requires leaders to guide, protect and treat the followers fairly with justice. Finally, a Muslim leader should have itqan (perfection) in executing his duties since Islam promotes and encourages that every task is to be performed at the individual’s best level. Itqan means to strive for perfection, without sacrificing the quality of the work one is engaged in, which is a criterion for achievement and excellence, that comes through working hard and not giving up (Haque, 2013). Islam as a perfect and comprehensive religion set the bases for quality work. The order, discipline, accuracy, beautiful work are all part of quality Islamic work and performance (Shuriye & Adam, 2009). “Indeed Allah loves one who when he does a work, he does it with itqan.” [Al-Tabrani: 916]. A leader having itqan in his work ethics is more proactive, more responsible, and more sensitive towards others. Subsequently, he will motivate his subordinates to do the same and they will thrive together. With all these core values, a leader would no doubt lead the whole organization to embrace an Islamic work culture, where work is seen as an ibadah, and subsequently would be reflected in improved organizational performance. Such a leader would of course apply Maqasid Shari’ah in his organization to ensure the well-being of the whole organization. The application of Maqasid Shari’ah in an organization If an organization is to practice an Islamic appraisal or measurement system, it must be supported by an Islamic organizational culture, whereby its Islamic social values being embraced by both its organizational leaders and employees (Rahman & Al-Buraey, 1992). To do this successfully, it would call for the implementation of Maqasid Shari’ah into the conventional organization management. According to Mohammad and Shahwan (2013), Maqasid is the plural tense for Maqsud, defined as purpose, while Shari’ah refers to the law according to Al-Quran and AlSunnah. They considered it as the essence of human life that failure to comply with its requirement would lead to chaotic and uncertain human’s life as anything that follows Islamic rulings will definitely find the light to reach its success. The framework of Maqasid Shari’ah does not have a limit as it covers all part of rulings in human life including the organizational part. Chapra (2000) outlined the five main objectives of Shari’ah according to Al-Ghazali to include (i) the safeguarding of faith (Al-Deen), (ii) the safeguarding of 15 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 life (Al-Hayah), (iii) the safeguarding of mind (Al-Aql), (iv) the safeguarding of dignity (AlMuru’ah) and, (v) the safeguarding of properties (Al-Mal). Organizations must ensure that all these five objectives are espoused in their organizations if they want to sustain their competitive advantage as it would result to retaining of talented employees. Chapra (2000) elaborated how Maqasid Shari’ah can be applied in an organizational setting. The safeguarding of faith (Al-Deen) needs to come first before other elements because it controls and influences the whole human personalities such as behaviours, life-style, preferences and others. This can be done by providing a comfortable space to pray or ensure work matter does not contradict with employee’s faith and organizing religious talk to the employees. The safeguarding of life (Al-Hayah) involves taking employees life and welfare into account like offering the employment injury scheme or pension scheme. The safeguarding of mind (Al-Aql) and dignity (AlMur’uah) is necessary to alleviate job stress and burnout while promoting a sane mind and selfesteem. Employees with sane mind and high self-esteem are highly motivated, make wise decisions, while not feeling tempted to commit fraud. The safeguarding of properties (Al-Mal) may give huge impact to an organization’s success as it controls against misappropriation of assets, hence maximising the use of resources. Based on the above discussion, it can be comprehended that the need of IPM to be implemented in the organization is undeniable. The application of maqasid shari’ah by leaders with Islamic core values will enable the organization to have a fairer system in measuring and appraising the employees’ performance. Maqasid shari’ah will guide the leaders to mould the Islamic organizational culture and to set the performance measurement system that lead to more productive employees with better quality of work life. Conclusion and future research Put bluntly PMS is a tool to control workers, or subtly it provides a justification for coercive managerial power. PMS would be useful if it recognizes effort which goes into work; more appreciation for the effort spent rather than admiration of the outcomes of the effort alone (Tweedie et al., 2018). However, to evaluate and to recognize effort entails pre-conditions of an ethical work life environment starting from the highest leadership in organization to the lowest ranking employees. An ethical work life environment serves as reference for performance appraisal system that is based on effort as well as outcome. It is important to understand that IPM is not only meant for an Islamic organization, but it can also be applied in secular organizations. As Islamic values are universal values accepted by any other religions, then non-Muslims also may embrace the same values of taqwa, ihsan, amanah, ikhlas, ‘adil, and itqan. Therefore, with these core values at the reign, Islamic or ethical work culture can be created and later embedded in the whole organization. IPM inspires an ethical work life environment because the first objective of IPM is to attain Allah’ satisfaction and secondly to achieve organizations’ objectives. The belief that Allah is All Seeing and All Hearing and every good or bad deed will be recorded, evaluated, and rewarded or punished accordingly naturally self-regulate a worker to be ethical. While trying to seek Allah’s pleasure, a worker will also obtain success in his life individually thus contributing to organizational success 16 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 generally. As a conclusion, since IPM practice is based on justice, fairness, accountability, and responsibility (Surah an-Nahl: 90), the need for IPM to be implemented in an organization is plausible and undeniable for any excellent organization. It would be a significant contribution to further research into the plausibility of implementing the IPM in an organization. The paper may start with an IPM model which may be tested in a real organizational setting, emphasizing on both materiality and spirituality or humanistic aspects that are found lacking in the current PMS. Extant literature also agrees that measuring spirituality or humanistic aspect of the employees’ performance is very abstract and subjective. Hence any research to further explore this issue would enrich the literature. Not to forget, any work on measuring employees’ effort also may give a significant contribution to the body of knowledge that should be further investigated. References Adnan, N. L. (2015). Dysfunctional performance measurement system behaviour: Its ethical antecedents and influence on organizational citizenship behaviour. Othman Yeop Graduate School of Business. Universiti Utara Malaysia. Ahmed, H. Z., Khan, N. U. A., & Ahmad, Z. (2016). The concept of Performance measurement system in Islam. AL-ADWA, 31(45), 101-116. Al-Bukhari, A. A. A. M. i. I. i. (1999). Sahih al-Bukhari (2nd ed.). Al-Riyadh: Dar al-Salam li alNashr wa al-Tawzi‘. Al Tabrani, A. a. Q. S. i. A. (1415H). Al Mu'jam Al Ausat li Al Tabrani. Cairo: Dar al Haramain. Anisuzzaman, M., & Majumder, M. (1996). Leadership: Western and Islamic–A Conceptual and Explorative Study. Dhaka: Bangladesh Institute of Islamic Thought (BIIT). Appelbaum, S. H., Iaconi, G. D., & Matousek, A. (2007). Positive and negative deviant workplace behaviors: causes, impacts and solutions. Corporate Governance, 7(5), 586-598. Argyris, C. (1953). Human problems with budgets. Harvard Business Review, 31(1), 97-110. Argyris, C. (1990). The dilemma of implementing controls: The case of managerial accounting. Accounting, Organizations and Society, 15, 503-511. Armstrong, G. S., Atkin-Plunk, C. A., & Wells, J. (2015). The Relationship Between Work– Family Conflict, Correctional Officer Job Stress, and Job Satisfaction. Criminal Justice and Behavior, 42(10), 1066-1082. doi: 10.1177/0093854815582221 Ather, S. M., & Sobhani, F. A. (2007). Managerial leadership: an Islamic perspective. Iiuc Studies, 4, 7-24. Beekun, R., & Badawi, J. (1999). The Leadership Process in Islam. A Journal of Ideas, Leaders and Leadership, 16(2), 33-38. Birnberg, J. G., Turopolec, L., & Young, S. M. (1983). The organizational context of accounting. Accounting, Organizations and Society, 8, 111-129. Brown, M. F., & Stilwell, J. (2005). The ethical foundation of performance measurement and management. Public Management, June, 22-25. Chapra, M. U. (2000). The future of economics: An Islamic perspective (Vol. 21). Leicester, United Kingdom: The Islamic Foundation. Divakar, J. B. (2015). Factors Leading To Work Stress And Its Impact On Employee Performance – A Case Study Of Reliance Fresh, India. (International Masters in Business Administration), Liverpool John Moore’s University., Dublin. 17 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Fisher, C., & Downes, B. (2008). Performance measurement and metric manipulation in the public sector. Business Ethics: A European Review, 17 (3), 245-258. Flamholtz, E. (1996). Effective organizational control: A framework, applications, and implications. European Management Journal, 14, 596-611. Fontaine, R., & Oziev, G. (2012). Performance evaluation from Islamic perspective. El-Shajarah, 17(2), 205-224. Gawankar, S., Kamble, S. S., & Raut, R. (2015). Performance measurement using balance scorecard and its applications: A review. Journal of Supply Chain Management Systems, 4(3), 6-21. Grizzle, G. A. ( 2002). Performance measurement and dysfunction: The dark side of quantifying work. Public performance & Management Review, 25(4), 363-369. Haque, S. M. (2013). The Concept of Itqan. Retrieved 30 May 2019, from https://www.amda.us/index.php/khutba/140Heini, O. (2007). Performance Measurements Designing a Generic Measure and Performance Indicator Model. (Master of Science in Communication and Information Systems), University of Geneva, Geneva. Hopwood, A. G. (1972). An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research, 10, S156-S182. HRSA. (2011). Performance Management And Measurement. USA. IPH. (2015). National Health and Morbidity Survey (NHMS 2015). Kuala Lumpur: Ministry of Health Malaysia. Ismail, R., Azlan, H. A. N., & Yusoff, F. (2015). Assessing the relationship between quality of life and marital satisfaction among malaysian married couples. Journal of Social Sciences and Humanities, Special Issue(2), 65-71. Ittner, C., Larcker, D., & Randall, T. (2003). Performance implications of strategic performance measurement in financial service firms. Accounting, Organizations and Society, 28(7-8), 715-741. Jamil, M. Y. (2015). Islamic Perspective of Leadership: A Role Model for Today’s CEOs. Journal of islamic thought and civilization, 5(2), 25-45. Jaworski, B. J., & Young, S. M. (1992). Dysfunctional behaviour and management control: An empirical study of marketing managers. Accounting, Organizations and Society, 17(1), 1735. Jensen, M. (2001). Corporate Budgeting Is Broken-Let’s Fix It. Harvard Business Review(11), 94101. Kamini, R. S. (2016). Why Malaysian couples get divorced, The Rakyat Post. Khan, B., Farooq, A., & Hussain, Z. (2010). Human resource management: an Islamic perspective. Asia-Pacific Journal of Business Administration, 2(1), 17-34. Lohman, C., Fortuin, L., & Wouters, M. (2004). Designing a performance measurement system: A case study. European Journal of Operational Research, 156(2), 267-286. doi: 10.1016/s0377-2217(02)00918-9 Md Amin, M. S. (2015). You are the best. Petaling Jaya: Galeri Ilmu Sdn Bhd. Merchant, K. A. (1981). The design of the corporate budgeting system: Influences on managerial behaviour and performance. The Accounting Review, LVI(4), 813-829. Merchant, K. A. (1990). The effects of financial controls on data manipulation and management myopia. Accounting, Organizations and Society, 15(4), 297-313. 18 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Micheli, P., & Manzoni, J.-F. (2010). Strategic performance measurement: Benefits, limitations and paradoxes. Long Range Planning. doi:10.1016/j.lrp.2009.12.004 Mo, S., & Shi, J. (2015). Linking ethical leadership to employee burnout, workplace deviance and performance: Testing the mediating roles of trust in leader and surface acting. Journal of Business Ethics, 144(2), 293-303. Mohammad, M. O., & Shahwan, S. (2013). The objective of Islamic economic and Islamic banking in light of Maqasid Al-Shariah: A critical review. Middle-East Journal of Scientific Research, 13(13), 75-84. Mohammed, M. O., Tarique, K. M., & Islam, R. (2015). Measuring the performance of Islamic banks using maqāṣid-based model. Intellectual Discourse, 23(Special Issue), 401-424. na. (2019, 22 March). PSD: No evidence 400,000 civil servants stressed, The Star. Retrieved from https://www.thestar.com.my/news/nation/2019/03/22/psd-no-evidence-400000-civilservants-stressed/ Neely, A. (2007). Business Performance Measurement: Unifying Theories and Integrating Practice (2nd ed.). Cambridge: Cambridge University Press. Ossovski, N. C., Lima, E. P. d., & Costa, S. E. G. d. (nd). Performance measurement system – a conceptual model. Otley, D. T. (1978). Budget use and managerial performance. Journal of Accounting Research, 16, 122-149. Rahman, M., & Al-Buraey, M. (1992). An Islamic perspective of organizational controls and performance evaluation. The American Journal of Islamic Social Sciences, 9(Winter), 499514. Ramli, M. I., & Janor, R. M. (2006, Mac). Hadhari Scorecard: An Islamic perspective Balanced Scorecard. Paper presented at the International Conference VII Accounting, Commerce and Finance: The Islamic Perspective, Kingdom of Bahrain. Ridgway, V. F. (1956). Dysfunctional consequences of performance measurement. Administrative Science Quarterly, 1(2), 240-247. Saghafi, M., & Amirabadi, A. (2016). The study of supervision and control in islamic financial management. Asian Economic and Financial Review, 6(7), 404-415. Schweitzer, M. E., Ordonez, L., & Douma, B. (2004). Goal setting as a motivator of unethical behaviour. Academy of Management Journal, 47(3), 422-432. Serrat, O. (2010). The perils of performance measurement. Knowledge Solutions, 84. www.adb.org/.../knowledge-solutions/perils-of-performance-measurement.pdf Shah Hanef, S. S. (2011). Ethics and Fiqh for Daily Life: An Islamic Outline. Kuala Lumpur: IIUM Press. Sharif, M. M., & Scandura, T. A. (2014). Do perceptions of ethical conduct matter during organizational change? Ethical leadership and employee involvement. Journal of Business Ethics, 124(2), 185-196. Shuriye, A. O., & Adam, I. A. H. (2009). The Concept of Itqan and Its Role In Muslim Professional Life. In A. O. Shuriye, A. F. Ismail & A. B. D. Ghazali (Eds.), Ethics of Engineering Education (pp. 100-105). Kuala Lumpur: IIUM Press. Sofyani, H., Akbar, R., & C. Ferrer, R. (2018). 20 Years of Performance Measurement System (PMS) Implementation in Indonesian Local Governments: Why is Their Performance Still Poor? Asian Journal of Business and Accounting, 11(1). 19 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Soobaroyen, T. (2007). Management control systems and manager dysfunctional behaviour: An empirical study of direct, intervening and moderating effects. (Unpublished Doctoral Thesis), The University of Wales, Aberystwyth, UK. Spitzer, D. R. (2007). Transforming Performance Measurement: Rethinking the Way We Measure and Drive Organizational Success.: New York: American Management Association. Sulaiman, M., Sabian, N. A. A., & Othman, A. K. (2014). The understanding of Islamic management practices among muslim managers in Malaysia. Asian Social Science, 10(1), 189. Tweedie, D., Wild, D., Rhodes, C., & Martinov‐Bennie, N. (2018). How Does Performance Management Affect Workers? Beyond Human Resource Management and Its Critique. International Journal of Management Reviews, 21(1), 76-96. doi: 10.1111/ijmr.12177 van Rinsum, M. (2007). The effects of performance measurement system properties and individual characteristics on dysfunctional managerial behaviour. Paper presented at the ARCA Seminar, Free University, Amsterdam. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1003981 Vijaindren, A. (2017, June 18, 2017). Bullying: Can we end it?, New Straits Time. Wan Jusoh, W. N. H., Ibrahim, U., & Mohd Napiah, M. D. (2015). An Islamic perspective on corporate social responsibility of Islamic banks. Mediterranean Journal of Social Sciences, 6(2 S1), 308. Wu, G., Wu, Y., Li, H., & Dan, C. (2018). Job Burnout, Work-Family Conflict and Project Performance for Construction Professionals: The Moderating Role of Organizational Support. Int J Environ Res Public Health, 15(12). doi: 10.3390/ijerph15122869 Yusof, A. A. (2014). Kerangka konseptual keadilan Islam dalam perlaksanaan penilaian prestasi. International Journal of Management Studies, 21(2), 83-110. 20 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 IMEJ JABATAN KEMAJUAN ISLAM MALAYSIA DALAM KACA MATA MASYARAKAT MELAYU MUSLIM Fadzila Azni Ahmad1 1 Pusat Kajian Pengurusan Pembangunan Islam (ISDEV), Universit Sains Malaysia, Malaysia, (E-mail: [email protected]) Abstrak: Tujuan makalah ini ialah untuk meneliti imej institusi Islam yang paling utama di negara ini, Jabatan Kemajuan Malaysia atau JAKIM menurut masyarakat awam di Malaysia. JAKIM merupakan institusi yang bertanggungjawab dalam menguruskan hal ehwal umat Islam di Malaysia termasuk dalam konteks memastikan pemakanan halal untuk umat Islam di Malaysia dalam bentuk pengeluaran pensijilan halal. Pensijilan Halal yang diseliai dan dikeluarkan oleh JAKIM telah meletakkan Malaysia di mata dunia dalam konteks industri halal. Persoalannya bagaimanakah imej JAKIM itu sendiri dalam konteks sebuah institusi Islam yang bertanggung jawab mengurus hal ehwal Islam dan umat Islam di negara ini? Menerusi kajian tinjauan yang dilakukan ke atas 473 orang awam, kajian ini mempamerkan dapatan melawan arus pemikiran yang melihat institusi Islam kurang relevan dalam konteks Malaysia Baharu dan dan masyarakat moden pada hari ini. Kata Kunci: JAKIM, Imej Institusi Islam, Pengurusan Institusi Islam, Pembinaan Imej Institusi. PENGENALAN Perkataan imej boleh difahami sebagai tanggapan, gambaran, persepsi dan pandangan yang wujud dalam pemikiran seseorang terhadap sesuatu. Imej memainkan peranan penting kepada individu, pemimpin, institusi dan negara. Dalam makalah ini, imej bagi institusi Islam yang utama di Malaysia yakni Jabatan Kemajuan Islam Malaysia atau JAKIM akan dikaji dengan menggunakan kaedah tinjauan atas talian ke atas masyarakat awam di negara ini. Untuk itu, makalah ini cuba mencapai tujuan untuk mengemukakan bagaimanakah sebenarnya imej JAKIM dalam kaca mata masyarakat awam. Makalah ini dibahagikan kepada 3 bahagian utama. Pertama, latar belakang dan isu yang berkaitan. Kedua, perbincangan bagaimanakah imej JAKIM dalam kaca mata masyarakat. Ketiga, bahagian yang terkakhir, rumusan berkaitan perbincangan dalam bahagian pertama dan kedua dikemukakan. LATAR BELAKANG DAN ISU Secara amnya, imej merupakan salah satu elemen dalam pengurusan strategik yang terangkum dalam komponen misi sesebuah institusi (Zainal Abidin Mohamed, 2007). Konsep pengurusan strategik merupakan alat untuk membantu institusi mengurus imej supaya lebih baik dengan adanya perancangan yang strategik. Antara perkara yang terangkum dalam pengurusan strategik 21 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 sesebuah institusi ialah budaya korporat, imej, profil, sumber tenaga manusia dan ganjaran kakitangan (Abdul Aziz Abdul Rahman,1994). Salah satu daripada elemen penting yakni pengurusan imej merupakan alat untuk mencapai sistem pengurusan yang berkesan bagi menghasilkan jangkaan yang difokuskan merangkumi bahasa, perlakuan, simbol, tradisi, budaya dan persepsi serta tidak terbatas kepada produk, perkhidmatan dan sumber manusia (Chek Mat, 2007). Justeru itu, pengurusan imej dapat membantu individu dan organisasi ke arah meningkatan kemahiran kemanusiaan, kemahiran teknikal, kemahiran pengurusan masa, kemahiran membuat keputusan dan kemahiran mengatasi masalah psikologikal. Pengurusan imej juga berkait rapat dengan penerimaan masyarakat awam dan juga nilai fungsi sesebuah institusi. Namun, pengurusan imej institusi pembangunan Islam seperti JAKIM, bankbank Islam, institusi pendidikan Islam bukan hanya mementingkan aspek teknikal dalam pengurusan tetapi mengambil kira juga nilai-nilai agama sama ada dalam melaksanakan sesuatu dasar atau hubungan hablumminallah serta hablumminannas. Penampilan imej yang positif menyumbang ke arah pembinaan imej institusi yang baik. Ekoran itu, terdapat pelbagai cara dilakukan oleh institusi untuk meningkatkan imej masing-masing antaranya pengiklanan, pemasaran dan penjenamaan semula. Imej yang baik dapat membantu institusi dalam memberi gambaran kepada masyarakat awam tentang kejayaan, kualiti dan produktiviti yang akan dihasilkan untuk manfaat bersama. Oleh itu, imej merupakan komponen yang tidak sepatutnya dipinggirkan tetapi dijaga dan diambil perhatian secara serus. Menurut Marken (1990), berdasarkan laporan oleh Opinion Research Corporation (ORC), imej merupakan elemen penting dalam aktiviti pemasaran dan pengeluaran produk. Kajian yang dilakukan mendapati sebanyak 97 peratus maklumbalas daripada pihak pengurus kanan dan dan pengurus pertengahan mengakui imej merupakan pengukuran yang signifikan dalam menentukan kejayaan dan kegagalan sesebuah institusi (Bahtiar Mohamad et al., 2003). Imej bagi institusi tidak wujud secara tiba-tiba tetapi imej lahir daripada identiti yang dimiliki dan dipamerkan oleh institusi melalui pengurusan yang dilaksanakan seperti perkhidmatan dan komunikasi yang berkesan (Bahtiar Mohamad et al., 2003). Jelas di sini kejayaan sesebuah institusi banyak bergantung kepada kemahiran pengurusan imej oleh kakitangan institusi sendiri. Bagi sesebuah institusi Islam pula, perkara yang lebih penting adalah mengurus imej dengan menerapkan prinsip-prinsip yang terkandung dalam asas pengurusan institusi pembangunan Islam. Oleh itu, dalam menguruskan imej bagi sebuah institusi pembangunan Islam adalah penting untuk cuba memahami dan mengurus institusi paling tidak mengikut prinsip-prinsip asas pembangunan berteraskan Islam. Tindakan tersebut bukan sahaja dapat meraih imej positif daripada masyarakat, malah mempunyai nilai yang tinggi dari sudut Islam. Sesuai dengan objektif makalah ini, perbincangan seterusnya dalam bahagian latar belakang dan isu ini menjurus kepada latar belakang JAKIM yang merupakan institusi fokus kajian ini. Asal usul penubuhan JAKIM bermula pada 17 Oktober 1968, apabila Mesyuarat Majlis Raja-Raja telah menubuhkan Majlis Kebangsaan bagi Hal Ehwal Ugama Islam (MKI). Kerajaan kemudiannya menubuhkan Bahagian Ugama di bawah Jabatan Perdana Menteri (JPM) sebagai urus setia kepada MKI. Bahagian Ugama ini kemudiannya ditukar nama kepada Bahagian Hal 22 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Ehwal Islam (BAHEIS) yang kini dikenali sebagai Jabatan Kemajuan Islam Malaysia (JAKIM) berkuatkuasa pada 1 Januari 1997 (Md Zaki Abd Manan et al., 1999). JAKIM merupakan agensi agama yang utama di peringkat persekutuan dan mempunyai cawangan di setiao negeri termasuk di Sabah dan Sarawak. Institusi ini terkenal sebagai sebuah institusi pentadbiran Islam yang utama di Malaysia. JAKIM berperanan menggubal dasar dan menyelaras pembangunan dan kemajuan hal ehwal Islam di Malaysia (JAKIM, 2008). Menurut Wan Mohamad Sheikh Abdul Aziz (2011), JAKIM berfungsi dalam penggubalan dan penyeragaman undang-undang syarak ataupun sivil, penyelarasan pentadbiran Islam, menyelaras dan membangunkan pendidikan Islam. JAKIM juga melaksanakan tugas-tugas MKI dalam membincang, menimbang, mengurus dan memberi nasihat berkaitan dengan agama Islam. Lazimnya, JAKIM berfungsi membantu MAIN dan JAIN yang wujud di setiap negeri. Secara umum, JAKIM merupakan badan penyelaras aktiviti pensijilan halal dan menyediakan garis panduan produk halal secara komperehensif (Zulkifli Hasan, 2007) termasuklah prosedur pemeriksaan, pengesahan dan permohonan sijil halal, kelulusan, syarat-syarat, pemantauan dan penguatkuasaan. Di Malaysia hanya JAKIM dan JAIN sahaja yang diperakui sebagai pihak yang berkuasa terhadap pensijilan halal (Othman Mustapha, 2013). Pensijilan halal Malaysia oleh JAKIM telah berkembang dengan sangat positif sehingga turut mendapat sambutan si peringkat antarabangsa. JAKIM juga telah diberi hak milik logo halal Malaysia, malah sijil halal JAKIM kini mempunyai ciri-ciri keselamatan yang direka oleh SIRIM (Nasirahjamal Zainal Abidin, 2010:13). Sehingga kini logo halal JAKIM turut mendapat pengiktirafan tinggi di negara-negara Islam (Wira Ahmad Hamzah, 2012; Jamil Khir Baharum, 2012) Selain menjadi badan tunggal dalam pengeluaran pensijilan halal, JAKIM juga diberi mandat oleh kerajaan untuk menjadi urusetia dan penyelaras dalam membuat dasar mengenai hal ehwal agama Islam peringkat kebangsaan antaranya Jawatankuasa Kemajuan Hal Ehwal Islam, Jawatankuasa Fatwa Kebangsaan, Persidangan Pengerusi Hal Ehwal Islam Seluruh Malaysia, Persidangan Ketua Jabatan atau Majlis Agama Islam Negeri Seluruh Malaysia, Badan Perunding Islam dan banyak lagi (Md. Zaki Abd. Manan et al, 1999). Ringkasnya, JAKIM merupakan badan penting dalam menguruskan pembangunan hal ehwal Islam dan membina kekuatan rohaniah masyarakat (Pelan Strategik JAKIM, 2009. Dalam menggalas fungsi ini, JAKIM antara lain bertindak menempatkan pegawai agama di hospital untuk memberi khidmat nasihat agama kepada pesakit. JAKIM juga menubuhkan Jawatankuasa Penyelarasan Pendaftar Mualaf untuk menjaga kebajikan saudara baru dengan kerjasama JAIN dan MAIN (Othman Mustapha, 2013). Selain itu, JAKIM berusaha melaksanakan pemantauan terhadap pergerakan Syiah dengan kerjasama JAIN. Namun begitu, pelaporan media arus perdana dan kajian terdahulu ada menimbulkan pelbagai tanggapan yang wujud terhadap JAKIM sehingga boleh menimbulkan pelbagai kesan terhadap imej JAKIM. Kesannya, institusi pentadbiran yang penting di peringkat nasional ini sering menjadi bahan sasaran atau kambing hitam setiap kali timbul isu berkaitan Islam dan umat Islam di Malaysia. Antaranya, kritikan terhadap JAKIM dari segi ketelusan, kebenaran dan memandang remeh berkaitan isu halal dan haram produk makanan dan kosmetik yang digunakan oleh masyarakat Islam di negara ini (Syed Abdullah Osman Jamalulail, 2012). Terdapat juga dakwaan 23 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 tentang kegagalan JAKIM menangani isu laman web yang menghina agama Islam dan sumbersumber yang boleh memesongkan akidah masyarakat (Muhammad Faizal, 2010). Selain itu, terdapat juga dakwaan di mana kakitangan JAKIM dikatakan terlibat dengan sindiket khidmat nikah palsu (Norfatimah Ahmad, 2011), membangkitkan sentimen kebencian dalam kalangan umat Islam terhadap penganut Kristian berkenaan isu penggunaan kalimah Allah dalam teks khutbah Jumaat yang disediakan (Khalid Abdul Samad dan Eu, 2013). Isu-isu yang ditimbulkan ini bukan sahaja mampu mengugat kepercayaan masyarakat terhadap kakitangan JAKIM, malah turut memberi kesan kepada institusi JAKIM sendiri. Selanjutnya, isu JAKIM berkenaan Islam Hadhari yang pernah diperkenalkan di peringkat persekutuan tidak lama dahulu juga ditimbulkan oleh Mohammad Redzuan Othman dan Amin Fadlillah (2012). Dalam kajian tersebut JAKIM dikatakan tidak melaksanakan tanggungjawab yang diamanahkan untuk memperkenalkan pendekatan Islam Hadhari kepada masyarakat sehingga menimbulkan pelbagai persoalan dan reaksi. Perkara ini dikatakan punca mengapa masyarakat kurang memahami konsep Islam Hadhari yang diwar-warkan pemerintah negara pada masa itu sebagai usaha untuk mengembalikan kegemilangan tamadun Islam. Sebaliknya, Wan Nik Wan Yusuf dan Asma Husna Ismail (2006) menyangkal dakwaan tersebut dengan menyatakan bahawa JAKIM sebenarnya aktif dalam memberi kefahaman berkenaan Islam Hadhari kepada masyarakat. Hakikatnya, pelbagai tanggapan yang wujud ini sebenarnya berpunca daripada pengetahuan atau kefahaman dimiliki oleh masyarakat awam itu sendiri. Lalu timbul persoalannya, mengapakah kepelbagaian tanggapan ini wujud? Adakah masyarakat cukup berpengetahuan tentang JAKIM? Adakah masyarakat sedar akan peranan JAKIM yang sebenarnya? Sehingga tanggapan atau imej yang terbina adalah imej yang tepat buat JAKIM? Ataupun pada hakikatnya JAKIM sebenarnya tidak berperanan seperti yang ditetapkan? Jika ya, bagaimana pula tanggapan masyarakat Islam terhadap imej JAKIM? Untuk itu, perbincangan dalam makalah ini bertujuan mengetahui tahap kefahaman dan tanggapan masyarakat awam terhadap JAKIM. Kajian ini dibuat menerusi tinjauan secara atas talian dengan menggunakan kaedah pensampelan ‘unrestricted selfselected surveys’. Ciri-ciri utama kaedah pensampelan ini ialah tiada pengkhususan terhadap siapa yang seharusnya mengambil bahagian dalam tinjauan ini dan responden yang menerima soalan bagi tinjauan ini berhak untuk mengambil bahagian atau tidak, bergantung kepada pilihan responden itu sendiri (Fricker, 2002). Hasil daripada kajian ini dijangka dapat memberikan gambaran sebenar mengenai imej JAKIM di Malaysia. DAPATAN DAN PERBINCANGAN Sebagaimana yang ditunjukkan dalam Jadual 1 berikut ini, responden yang terlibat dalam kajian ini berjumlah 473 orang. Maklumat bilangan responden berdasarkan demografi jantina, kumpulan etnik, agama, kumpulan umur, pendidikan dan pekerjaan diperincikan dalam Jadual 1 berikut. 24 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Jadual 1: Parameter Demografi Responden Frekuensi Peratus Jantina Lelaki Perempuan Jumlah: 173 300 473 36.6% 63.4% 100.0% Melayu Cina India Bumiputra Sabah & Sarawak Jumlah: 461 2 2 8 473 97.5% 0.4% 0.4% 1.7% 100.0% Islam Bukan Islam Jumlah: 471 2 473 99.6% 0.4% 100.0% Kurang 20 tahun 21 – 30 tahun 31 – 40 tahun 41 – 50 tahun 51 – 60 tahun Melebihi 60 tahun Jumlah: Tahap pendidikan tertinggi Peringkat rendah Peringkat menengah Sijil/Diploma/Matrikulasi/STPM Sarjana Muda Sarjana Doktor Falsafah Jumlah: Latar belakang Pendidikan Akademik Agama Kemahiran/Vokasional Jumlah: 16 139 151 94 59 14 473 3.4% 29.4% 31.9% 19.9% 12.5% 3.0% 100.0% 2 16 118 199 104 34 473 0.4% 3.4% 24.9% 42.1% 22.0% 7.2% 100.0% 321 116 36 473 67.9% 24.5% 7.6% 100.0% Kumpulan Etnik Agama Kumpulan Umur 25 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Maklumat sektor pekerjaan Kakitangan kerajaan Kakitangan swasta Bekerja sendiri Tidak / belum bekerja Jumlah: 207 132 53 81 473 43.8% 27.9% 11.2% 17.1% 100.0% Pendidikan Pentadbiran Perubatan/Pergigian/Veterinar Perundangan Kewangan/Ekonomi Perniagaan Perhotelan/Perlancongan/Hospitaliti Kejuruteraan/Teknikal Perkomputeras Persekitaran Fesyen/Seni/Media/Perfileman/Kewartawnan Seni bina/Perancangan dan Pembangunan Bangunan Pertanian Jumlah: 175 89 24 7 40 43 25 37 5 10 5 9 4 473 37.0% 18.8% 5.1% 1.5% 8.5% 9.1% 5.3% 7.8% 1.1% 2.1% 1.1% 1.9% 0.8% 100.0% Bidang Pekerjaan / Pembelajaran Sumber: Tinjauan atas talian (2018) Daripada 473 responden ini, pengetahuan mereka terhadap JAKIM adalah pelbagai sebagaimana ditunjukkan dalam Jadual 2 berikut. Walau bagaimanapun, hampir kesemua responden sememangnya mengetahui kewujudan JAKIM: Jadual 2: Pengetahuan Responden Tentang JAKIM Butiran Mengetahui kewujudan JAKIM Mengetahui fungsi JAKIM Mengetahui logo JAKIM Mengetahui lokasi pusat pentadbiran JAKIM Mengetahui siapakah Ketua Pengarah JAKIM Mengetahui bila JAKIM ditubuhkan Mengetahui Kementerian bertanggungjawab ke atas JAKIM Mengetahui Menteri bertanggungjawab ke atas JAKIM Sumber: Tinjauan atas talian (2018) 26 Ya Tidak Jumlah 472 (99.8%) 427 (90.3%) 382 (80.8%) 318 (67.2%) 158 (33.4%) 113 (23.9%) 337 (71.2%) 330 (69.8%) 1 (0.2%) 46 (9.7%) 91 (19.2%) 155 (32.8%) 315 (66.6%) 360 (76.1%) 136 (28.8%) 143 (30.2%) 473 (100%) 473 (100%) 473 (100%) 473 (100%) 473 (100%) 473 (100%) 473 (100%) 473 (100%) Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Secara umumnya, pengetahuan responden tentang JAKIM adalah sangat baik kecuali pengetahuan berkaitan pemimpin atau Ketua Pengarah JAKIM dan tahun penubuhan JAKIM yang hanya diketahui tidak sampai 35% daripada responden. Pengetahuan responden berkenaan adalah bersumberkan daripada sumber yang pelbagai sebagaimana yang dikemukakan dalam Rajah 1 berikut. Rajah 1: Sumber Pengetahuan Responden Tentang JAKIM Laman Web / Media Sosial JAKIM 53.10% Produk / Penerbitan JAKIM 32.30% Kakitangan / Pegawai / Pimpinan JAKIM 23.30% Guru / Pensyarah / Majikan 23.70% Keluarga / Rakan 30.00% Radio / Televisyen / Filem 68.90% Akhbar 54.10% 0.00% 10.00% 20.00% 30.00% 40.00% 50.00% 60.00% 70.00% 80.00% Umumnya, berdasarkan Rajah 1, medium yang paling banyak menyumbangkan pengetahuan tentang JAKIM kepada responden ialah akhbar, radio, televisyen, filem dan internet sama ada menerusi laman web rasmi atau media sosial milik JAKIM. Seterusnya, imej mengenai JAKIM dalam kalangan responden yang terlibat dalam tinjauan ini ialah seperti yang dikemukakan dalam Rajah 2 yang berikut. Berdasarkan Rajah 2 tersebut, dalam kesemua aspek atau fungsi yang dijalankan oleh JAKIM, tanggapan responden adalah sangat positif. Dalam kesemua aspek, tanggapan yang positif sama ada sangat baik, baik atau sederhana umumnya ditanggapi oleh lebih 80% daripada responden. Hal ini menunjukkan imej JAKIM yang sangat positif dalam kalangan responden. Walau bagaimanapun, apabila ditanyakan kepada responden berkenaan elemen khusus dalam JAKIM seperti kakitangan, kepimpinan, produk, peratus responden yang berpandangan positif agak menurun sedikit tetapi masih lagi baik secara umumnya. Hal ini ditunjukkan dalam Rajah 3 yang berikut. 27 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Rajah 2: Tanggapan Responden Mengenai JAKIM dalam Aspek-aspek Tertentu Sebagai badan pengawasan untuk menghindari perkaraperkara mungkar daripada berleluasa Sebagai badan pelaksanaan pensijilan halal di Malaysia Sebagai platform tertinggi dalam menjaga hal ehwal agama umat Islam Malaysia Sebagai penasihat dan penyelaras dalam hal berkaitan pendidikan Islam negara Sebagai model bagi pengurusan organisasi untuk institusi Islam khususnya bagi Jabatan Agama Islam Negeri-negeri Dalam melaksanakan penyelidikan mengenai isu berkaitan umat Islam sehinggalah dibawa untuk diputuskan di… Dalam memanfaatkan pelbagai medium media sosial, laman web, internet, radio dan televisyen dalam… Sebagai badan dakwah kepada segenap masyarakat di Malaysia Sebagai badan penasihat kepada pihak kerajaan dalam isuisu agama Secara umum 0% Sangat baik Baik Sederhana Tidak baik 28 20% 40% Sangat tidak baik 60% 80% Tidak pasti 100% Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Rajah 3: Imej JAKIM dalam Aspek-aspek Tertentu Menurut Responden Imej bangunan pejabat JAKIM Imej bahan penerbitan JAKIM Imej logo halal JAKIM Imej laman web JAKIM Imej peranan role-model kakitangan / pegawai JAKIM Imej kepemimpinan kakitangan / pegawai JAKIM Imej komunikasi kakitangan / pegawai JAKIM Imej keterampilan kakitangan / pegawai JAKIM Imej akhlak dan tingkah laku kakitangan / pegawai… Imej penguasaan isu kontemporari kakitangan /… Imej keilmuan kakitangan / pegawai JAKIM 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Sangat cemerlang Cemerlang Baik Sederhana Kurang memuaskan Sangat kurang memuaskan Tidak pasti RUMUSAN DAN KESIMPULAN Berpandukan tinjauan yang telah dilakukan, majoriti responden berpuas hati dengan JAKIM. Responden yang dimaksudkan ini mempunyai pengetahuan yang baik dan positif terhadap JAKIM, bermakna tanggapan mereka adalah berdasarkan ilmu dan pengetahuan yang ada. Implikasi daripada dapatan ini dapat membuktikan bahawa JAKIM bukanlah institusi yang mempunyai imej yang negatif atau buruk dalam kalangan kebanyakan umat Islam di negara ini. PENGHARGAAN Penghargaan kepada Universiti Sains Malaysia menerusi Geran Jangka Pendek bertajuk Kedudukan Hisbah Dan Tanggapan Negatif ke Atas Institusi Pembangunan Islam di Malaysia (304 / CISDEV / 6315131) kerana telah membiayai sebahagian daripada kajian yang dilakukan ini. RUJUKAN Senarai rujukan akan diberikan kepada individu yang memohonnya secara terus daripada pengarang. 29 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 ISU KEPIMPINAN ORANG BUKAN ISLAM DI MALAYSIA MENURUT PERLEMBAGAAN PERSEKUTUAN DAN AL-SIYASAH AL-SYAR’IYYAH Khairul Azhar Meerangani1* Muhammad Hilmi Mat Johar2 Ahmad Faqih Ibrahim3 Taufiq A. Rashid4 1 Fakulti Keilmuan Islam, Kolej Universiti Islam Melaka, Malaysia, (E-mail: [email protected]) Fakulti Keilmuan Islam, Kolej Universiti Islam Melaka, Malaysia, (E-mail: [email protected] 3 Fakulti Keilmuan Islam, Kolej Universiti Islam Melaka, Malaysia, (E-mail: [email protected]) 4 Fakulti Undang-Undang, Governan dan Hubungan Antarabangsa, Kolej Universiti Islam Melaka, Malaysia (E-mail: [email protected]) 2 Abstrak: Islam telah menyediakan asas panduan berkaitan penglibatan orang bukan Islam dalam aspek pemerintahan dan pentadbiran. Di Malaysia, hak ini telah diraikan sejak kemerdekaan lagi di mana warga bukan Islam telah terlibat dalam aspek pemerintahan negara termasuklah dilantik sebagai menteri yang menerajui sesebuah kementerian. Kontroversi mula tercetus mutakhir ini dengan pelantikan dua warga bukan Islam sebagai Ketua Hakim Negara dan Peguam Negara. Sebahagian pihak melihat pelantikan ini telah mencerobohi prinsip al-siyasah al-syar’iyyah yang ditetapkan namun sebahagian yang lain pula menilai daripada sudut hak asasi mereka sebagai warganegara yang sewajarnya dilunaskan. Kajian ini bertujuan menilai status pelantikan orang bukan Islam dalam dua posisi tersebut menurut Perlembagaan Persekutuan dan prinsip al-siyasah al-syar’iyyah. Secara umumnya, tiada perbezaan ketara melibatkan hak perjawatan setiap warganegara di Malaysia kerana Perlembagaan Persekutuan telah memperuntukkan elemen kesamarataan dalam aspek tersebut. Namun begitu, penglibatan mereka secara langsung dalam menerajui urusan perundangan dan kehakiman negara sewajarnya diperhalusi dengan lebih teliti menurut prinsip al-siyasah al-syar’iyyah dengan mengambil kira sentimen semasa majoriti rakyat yang beragama Islam bagi mengelakkan timbulnya ketegangan dalam hubungan antara masyarakat berbilang kaum dan agama di Malaysia. Kata Kunci: Kepimpinan, Orang bukan Islam, Kontroversi, Perlembagaan Persekutuan, alSiyasah al-Syar’iyyah Pengenalan Persoalan kepimpinan dan politik mempunyai kedudukan yang utama dalam perbahasan intelektual para sarjana Muslim. Tiga isu utama yang seringkali ditimbulkan adalah berkaitan pemimpin yang kurang berkelayakan (imamat al-mafdul), pemimpin yang melakukan maksiat (imamat al-fasiq) dan pemimpin bukan Islam (imamat al-kafir). Isu pemimpin bukan Islam kurang ditekankan secara teknikal dalam penulisan fiqh klasik kerana mereka secara umumnya berpandangan pelantikan warga bukan Islam sebagai pemimpin dalam sesebuah negara Islam adalah dilarang baik secara normatif mahupun secara historis (Dede Rodin, 2017). Banyak ayat alQuran yang menyatakan larangan untuk menjadikan golongan bukan Islam sebagai pemimpin dan penguasa (wali) terhadap urusan umat Islam. Begitu juga pengamalan Rasulullah SAW dan para khalifah selepasnya yang tidak pernah melantik mana-mana warga bukan Islam baik sebagai 30 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 gabenor mahupun panglima meskipun mereka diiktiraf sebagai sebahagian daripada warganegara Madinah yang sah (ibid., 2017). Namun begitu, dalam konteks semasa pada hari ini, perubahan geopolitik yang berlaku pasca keruntuhan empayar Turki Uthmāniyyah pada 1924 telah melenyapkan sistem pemerintahan berasaskan khalifah dan ruang kosong yang ditinggalkan itu mula diisi dengan sistem pemerintahan moden berasaskan bangsa (nation state). Hal ini telah membawa kepada dimensi baru dalam perbahasan berkaitan golongan bukan Islam terutamanya membabitkan kedudukan mereka sebagai pimpinan dalam sesebuah negara Islam (Khairul Azhar, 2016). Sebahagian sarjana masih berpegang dengan larangan sebagaimana yang wujud dalam perbahasan fiqh klasik namun dalam masa yang sama wujud juga sebahagian sarjana lain menyarankan beberapa pembaharuan dalam perbahasan berkaitan kepimpinan bukan Islam dengan mengambil kira realiti semasa yang wujud pada hari ini. Hal ini juga secara tidak langsung telah mewujudkan dua sudut pandang oleh negara-negara Islam masa kini berhubung perlantikan warga bukan Islam sebagai pimpinan utama negara. Sebahagian negara-negara dengan majoriti Muslim seperti Tunisia, Algeria, Mesir, Syria, Bangladesh, Iran dan Jordan secara umumnya menetapkan bahawa posisi presiden atau pimpinan utama di negara tersebut perlulah diisi oleh seorang Muslim. Namun dalam masa yang sama, wujud juga sebahagian negara majoriti Muslim lain yang membolehkan pelantikan pemimpin bukan Islam sebagai pimpinan utama negara. Nigeria antaranya dengan 76% penduduk Muslim, pernah dipimpin oleh Olusegun Obasanjo. Begitu juga Sinegal dengan 91% penduduk Muslim yang pernah dipimpin oleh Leopold Sedar Senghor. Lubnan pula dengan 60% penduduk Muslim memaparkan pelaksanaan dasar pelantikan yang agak unik di mana posisi presiden sentiasa diisi oleh warga bukan Muslim sejak tahun 1943 hingga kini. Ketetapan ini berdasarkan peruntukan Perjanjian Kebangsaan Lubnan 1943 (Lebanese National Pact 1943) yang antaranya menetapkan bahawa posisi Presiden Lubnan harus diisi oleh warga Kristian Maronite, Perdana Menteri dari warga Muslim Sunni, Speaker Parlimen dari warga Muslim Syiah, Menteri Pertahanan dari warga Muslim Druze dan Menteri Luar Negeri pula dari Warga Kristian Ortodoks Yunani (Abu Thalib, 2014). Di Malaysia, posisi Perdana Menteri dan Timbalan Perdana Menteri sehingga kini masih lagi disandang oleh seorang Muslim. Namun warga bukan Muslim boleh dilantik sebagai menteri kabinet berdasarkan kesepakatan yang dibentuk dalam kalangan parti-parti pemerintah. Hal ini kerana Malaysia mengamalkan sistem demokrasi berparlimen yang merujuk kepada satu sistem pemerintahan negara oleh rakyat (menerusi wakil-wakil mereka yang dipilih dalam pilihan raya) dan dinaungi oleh seorang raja berpelembagaan (Seri Paduka Baginda Yang Dipertuan Agung). Sistem Raja Berperlembagaan bererti Yang di-Pertuan Agung dan Raja-Raja Melayu menjalankan pemerintahan negara dan negeri atas nasihat ketua kerajaan di mana Perdana Menteri adalah ketua kerajaan di peringkat pusat manakala Menteri Besar atau Ketua Menteri sebagai ketua kerajaan negeri (Kamil, 1998). Selain itu, Yang di-Pertuan Agung juga melantik anggota Jemaah Menteri dan Hakim Mahkamah dengan nasihat Perdana Menteri. Baginda terlibat dalam ketiga-tiga badan pemerintahan iaitu perundangan (legislatif), pelaksanaan (eksekutif) dan kehakiman (judisiari). Maka, pengamalan semasa yang berlaku membabitkan corak sistem pemerintahan serta dasar perlembagaan yang dimplementasikan di Malaysia sudah pastinya memerlukan penelitian semula bagi mengharmonikan perbahasan fiqh dengan realiti semasa dalam isu kepimpinan bukan Islam ini. Namun begitu, penulisan ini hanya akan memfokuskan isu perlantikan warga bukan Islam sebagai Ketua Hakim Negara dan Peguam Negara sahaja dengan mengambil kira kontroversi yang 31 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 tercetus dalam kalangan masyarakat membabitkan kedua-dua posisi tersebut. Dalam masa yang sama, perbahasan berkaitan pelantikan waga bukan Islam ke posisi-posisi utama negara turut akan dibincangkan secara umum sebagai landasan terhadap isu yang dibincangkan. Kepimpinan Bukan Islam Menurut Islam Dalam penulisan karya-karya fiqh klasik, perbahasan berkaitan kepimpinan dan politik Islam berkisar dalam tema al-khilafah atau al-imamah. Institusi khilafah merupakan tunjang kekuatan politik yang menaungi seluruh empayar Islam dan rakyat yang berada di bawah naungannya. Para khalifah akan dibantu oleh barisan menteri (wuzara’) dan gabenor wilayah bagi merealisasikan dua fungsi utama institusi khilafah iaitu menegakkan syiar-syiar Islam secara komprehensif (hirasah al-din) serta mengendalikan hal ehwal dunia berdasarkan prinsip-prinsip Islam (siyasah al-dunya). Politik dan pemerintahan merupakan antara tema yang mempunyai kedudukan yang signifikan dalam Islam. Maka tidak hairanlah urusan pelantikan pemimpin diberikan perhatian utama dalam Islam bagi memastikan agenda pelaksanaan dan penguatkuasaan syiar-syiar Islam dapat dilaksanakan secara komprehensif meliputi semua cabang kehidupan (al-Mawardi, t.th). Muhammad Yusuf (t.th) menggariskan beberapa peranan yang perlu dilaksanakan oleh para pemimpin antaranya sebagai tonggak penyatuan umat Islam, menyediakan keperluan asas rakyat, menjaga keselamatan dan kedaulatan negara, menjamin pelunasan hak dan tanggungiawab rakyat secara adil serta mempertahankan syariat Islam. Peranan yang ditetapkan Islam untuk dilaksanakan oleh para pemerintah ini telah membawa kepada perbezaan pandangan dalam kalangan para sarjana Muslim terutamanya melibatkan isu pelantikan warga bukan Islam sebagai pemimpin. Sebahagian sarjana seperti al-Jassas, al-Alusi dan al-Juwayni teguh berpegang dengan literal ayat-ayat al-Quran yang melarang pembabitan warga bukan Islam dalam urusan kepimpinan negara. Namun dalam masa yang sama terdapat juga sebahagian sarjana yang lain seperti Muhammad ‘Abduh, Rashid al-Ghanushi, Yusuf al-Qardawi dan Tariq Ramadan yang mengharuskan pelantikan mereka secara bersyarat dengan mengambil kira realiti semasa yang wujud masa kini (Mujar, 2006). Menurut Mujar (2006) lagi, sekurangkurang terdapat lima asas yang membawa kepada perbezaan pandangan dalam kalangan sarjana Muslim berhubung pelantikan pemimpin bukan Muslim iaitu: a) Pertembungan antara ayat al-Quran yang melarang penyerahan sebarang urusan terhadap orang bukan Islam serta ayat yang membenarkan pembinaan hubungan antara orang Islam dan bukan Islam. b) Perbezaan pandangan berhubung fungsi ketua negara sama ada sebagai pengganti kenabian dalam urusan agama dan keduniaan atau sebagai pentadbir hal ehwal keduniaan sahaja. c) Penentuan dan perincian status sesebuah negara sama ada sebagai negara Islam atau sekular yang turut memberikan kesan secara tidak langsung dalam pemilihan ketua negaranya. d) Penilaian kedudukan manusia sebagai khalifah Allah di muka bumi sama ada dimiliki secara eksklusif oleh umat Islam sahaja atau pun terbuka kepada semua manusia yang mempunyai kredibiliti dan kelayakan yang bersesuaian. e) Penilaian kedudukan warga bukan Islam dalam sesebuah negara Islam sama ada sebagai minoriti dhimmi atau sebagai warganegara yang sama seperti umat Islam. 32 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Perbezaan pandangan ini bukanlah suatu perkara yang baru bahkan telah bermula sejak zaman sahabat sendiri antaranya melibatkan Khalifah Umar al-Khattab dengan gabenornya di Basrah iaitu Abu Musa al-Asy’ari. Kontroversi timbul apabila Abu Musa al-Asy’ari melantik seorang warga Kristian sebagai setiausaha bagi membantu urusannya di Basrah. Umar ternyata tidak bersetuju dengan pelantikan tersebut lalu mengarahkan agar setiausaha tersebut dipecat dan digantikan dengan setiausaha Muslim (al-Qurtubi, 1964). Umar berhujahkan larangan yang termaktub dalam ayat 118 surah Ali ‘Imran1 dan ayat 51 surah al-Ma’idah2 sebagai asas kepada pandangannya sedangkan Abu Musa al-Asy’ari pula lebih menekan aspek kepakaran dan keahlian warga Kristian tersebut berbanding status agamanya kerana baginya posisi setiausaha tidak dilihat mencampuri hal ehwal agama Islam (al-Khalal, 1994). Justifikasi yang diberikan oleh Umar al-Khattab dan Abu Musa al-Asy’ari ini dilihat telah menjadi titik awal kepada munculnya perdebatan dalam kalangan para sarjana Muslim berhubung hukum melantik warga bukan Islam sebagai pemimpin. Al-Juwaini merupakan antara sarjana yang cenderung dengan pandangan Umar al-Khatab yang melarang pelantikan pemimpin bukan Islam secara mutlak dalam semua hierarki pemerintahan. Menurutnya, pemimpin yang dilantik perlulah dipercayai (thiqah) sedangkan golongan dhimmi tidak termasuk dalam kalangan mereka yang boleh dipercayai dan diterima penyaksiannya (al-Mawsu’ah al-Fiqhiyyah, 1983). Begitu juga alHamawi (1985) yang menyatakan : “Tidak harus melantik golongan dhimmi untuk mengatur urusan umat Islam kecuali bagi memungut cukai jizyah dalam kalangan dhimmi atau cukai jual beli dalam kalangan musyrikin. Adapun urusan kutipan cukai daripada kalangan Muslim, tidak boleh dilantik golongan dhimmi sebagai wakil pengutip cukai. Begitu juga tidak boleh melantik mereka ke mana-mana jabatan terutamanya yang berkait dengan kepentingan umum umat Islam.” Abd al-Qadir (1986) menganggap tindakan melantik golongan bukan Islam sebagai pemimpin dilihat sebagai suatu usaha bagi mendapatkan bantuan mereka serta mendedahkan umat Islam kepada penguasaan mereka. Hal yang sama ditegaskan oleh Ibn Kathir (1997) yang melihat pelantikan tersebut boleh menyebabkan golongan dhimmi memiliki akses terhadap segala urusan rahsia umat Islam di mana kemungkinan untuk rahsia-rahsia tersebut terlepas ke tangan musuh Islam adalah tinggi. Dalam masa yang sama, wujud pula sebahagian sarjana Muslim yang mengharuskan pelantikan non Muslim dengan penetapan kriteria dan syarat tertentu yang perlu dipatuhi. Hal ini kerana wujud dua bentuk autoriti dalam politik Islam yang dinamakan sebagai autoriti penuh (wilayah ‘ammah) yang berkuasa menggubal dasar dan undang-undang negara serta autoriti terhad (wilayah khassah) yang bertindak sebagai pelaksana kepada sesuatu dasar negara sahaja. Menurut Muhammad al-Sadiq (1980), al-khilafah merupakan jawatan pentadbiran tertinggi bagi negara Islam diikuti al-wizarah dan jawatan-jawatan lain. Khalifah mempunyai autoriti penuh untuk Terjemahan : “Wahai orang-orang yang beriman, janganlah kamu mengambil orang-orang yang bukan dari kalangan kamu menjadi ‘orang dalam’ (yang dipercayai), mereka tidak akan berhenti berusaha mendatangkan bencana kepada kamu.” 2 Terjemahan : “Wahai orang-orang yang beriman, janganlah kamu mengambil orang-orang Yahudi dan Nasrani menjadi teman rapat, kerana sebahagian mereka menjadi teman rapat kepada sebahagian yang lain.” 1 33 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 memutuskan dasar dan polisi pentadbiran negara termasuk dalam urusan pelantikan para menteri/wakil pentadbir (al-wuzara’) bagi membantu beliau menjalankan urusan-urusan negara. Para sarjana membahagikan al-wizarah ini kepada dua bentuk iaitu wizarah al-tafwid merujuk kepada kementerian atau wakil yang mempunyai tauliah penuh daripada pemerintah sebagai penggubal dan pelaksana dasar mengikut budi bicara dan ijtihad mereka sendiri tanpa perlu merujuk terlebih dahulu kepada khalifah. Wizarah al-tanfiz pula mempunyai bidang kuasa yang lebih terhad di mana mereka hanya bertanggungjawab memastikan segala dasar dan polisi berjaya dilaksanakan sebagaimana yang ditetapkan oleh pihak pemerintah (al-Mawardi, t.th). Oleh kerana itulah para sarjana menetapkan Islam sebagai syarat utama bagi memenuhi posisi khalifah serta jabatan-jabatan yang mempunyai hubung secara langsung dengan agama Islam. Golongan dhimmi tidak boleh dilantik ke posisi khalifah, wizarah al-tafwid, perundangan, kehakiman, ketenteraan dan keagamaan (al-Mawardi, t.th). Adapun bagi posisi wizarah al-tanfiz, maka penyertaan golongan dhimmi ini adalah diharuskan kerana mereka hanya bertindak sebagai perantara khalifah dan rakyat sahaja. Menurut al-Qaradawi (1992), golongan bukan Islam boleh dilantik sebagai pemimpin dengan syarat posisi yang diberikan kepada mereka tidak menyentuh urusan agama Islam secara langsung. Beliau menyatakan : “Bagi ahli dhimmah (ada) hak menduduki posisi-posisi tertentu dalam negara sebagaimana kaum Muslimin, kecuali pada jabatan-jabatan yang lebih dominan unsur keagamaannya, seperti: imamah (khilafah), ketua negara, panglima tentera, hakim, pengurus sedekah, dan yang seumpamanya.” Golongan bukan Islam dilarang untuk menduduki posisi khalifah, panglima tentera dan hakim kerana ia dilihat bukan semata-mata posisi duniawi bahkan turut memiliki nilai ukhrawi. Khalifah bertanggungjawab meneruskan legasi tugas kenabian bagi memakmurkan dunia berpandukan neraca syarak. Bidang ketenteraan pula mempunyai roh jihad yang merupakan puncak ibadah dalam Islam manakala para hakim bertanggungjawab menegakkan dan melaksanakan undangundang dan peraturan Islam. Maka sudah pastinya posisi-posis ini tidak boleh dipegang oleh warga bukan Islam kerana mereka tidak beriman dengan aturan-aturan syariat Islam. Bagi posisi selain daripada yang dinyatakan, maka penglibatan golongan ini adalah diharuskan dengan syarat mereka mempunyai kepakaran, kemampuan dan nilai integriti terhadap tugasan yang dipertanggungjawabkan (ibid., 1992). Menurut Rashid Rida (1993), larangan melantik orang bukan Islam sebagai pemimpin tidak bersifat mutlak tetapi dikaitkan dengan beberapa ciri yang menjadi sebab (‘illah) kepada larangan tersebut antaranya mempunyai agenda untuk menghancurkan Islam, suka melihat umat Islam sengsara serta memiliki perasaan benci dan hasad dengki yang mendalam terhadap umat Islam. Maka sekiranya ciri-ciri tersebut tidak terdapat pada mereka, maka mereka sebenarnya dikecualikan daripada larangan sebagaimana yang ditetapkan dalam al-Quran. Al-Ramli (2003) mengharuskan kerjasama dengan orang bukan Islam apabila mereka tidak berniat khianat terhadap orang Islam dan wujud keperluan terhadap kerjasama tersebut. Hal ini kerana sejarah turut mencatatkan sumbangan golongan ini dalam pembinaan tamadun Islam merangkumi semua aspek termasuk politik dan pemerintahan. Menurut Hapiz Mahaiyadin et.al (2011), pakatan kerjasama yang dilarang oleh Islam dikhususkan dalam keadaan yang berpotensi menggadaikan kepentingan 34 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Islam. Adapun kerjasama politik yang bermatlamat membangunkan negara tanpa menyentuh isuisu sensitif berhubung agama Islam sememangnya dibenarkan. Namun kebenaran ini bukanlah bersifatlah mutlak sebaliknya perlu mengambil kira asas-asas tertentu antaranya keperluan tersebut berdasarkan maslahah ‘ammah merangkumi aspek sosial, ekonomi dan politik seperti pemanfaatan kepakaran bagi memantapkan urusan pentadbiran negara dalam bidang-bidang yang diperlukan. Isu Kepimpinan Bukan Islam Menurut Perlembagaan Persekutuan Kuasa pemerintahan menurut Perlembagaan Persekutuan dibahagikan kepada tiga cabang iaitu Badan Perundangan (Legislatif), Badan Pelaksana (Eksekutif) dan Badan Kehakiman (Judisiari). Doktrin pengasingan kuasa (separation of power) telah diamalkan bertujuan mencegah manamana pihak daripada menyalahgunakan kuasa atau melakukan perkara yang melangkaui bidang kuasa yang ditetapkan (ultra vires). Hal ini juga bagi memastikan corak pemerintahan menjadi lebih cekap dan bersistematik. Parlimen adalah badan penggubal undang-undang di peringkat persekutuan yang melibatkan tiga komponen utama iaitu Yang Dipertuan Agung, Dewan Negara dan Dewan Rakyat. Ahli-ahli parlimen ini boleh dilantik untuk menganggotai Badan Pelaksana atau kabinet iaitu badan penggubal dasar yang tertinggi di negara kita dan melaksanakan kuasa eksekutif di peringkat persekutuan atau kerajaan pusat. Kabinet menjalankan tanggungjawab secara bersama terhadap sesuatu keputusan yang diambil. Menteri dipertanggungjawabkan mengetuai sebuah atau beberapa kementerian bagi melaksanakan undang-undang, perancangan serta dasar kerajaan (Redzuwan, 2003). Badan Kehakiman pula secara dasarnya mempunyai skop kuasa yang lebih besar berbanding Badan Perundangan dan Badan Pelaksana. Sebarang perbalahan atau tuntutan membabitkan rakyat dan kerajaan akan diadili oleh pihak mahkamah. Selain itu, mahkamah juga berkuasa mentafsir perlembagaan, mentafsir dan menguatkuasakan undang-undang, mengisytiharkan sebarang undang-undang sebagai sah serta mengisytiharkan sebahagian tindakan kerajaan sebagai tidak sah atau bertentangan dengan undang-undang. Bagi memastikan badan kehakiman ini mampu melaksanakan kuasanya secara berkesan dan tidak memihak, ia perlulah dipastikan bebas daripada kawalan atau campur tangan mana-mana pihak lain terutamanya badan perundangan dan badan pelaksana (Aziz, 2001). Pelantikan warga bukan Islam sebenarnya telah berlaku membabitkan ketiga-tiga badan ini terutamanya Badan Pelaksana (Eksekutif). Namun, fokus utama kajian ini hanyalah kontroversi yang tercetuskan membabitkan pelantikan Peguam Negara di bawah Badan Perundangan (Legislatif) dan Ketua Hakim Negara di bawah Badan Kehakiman (Judisiari). a) Peguam Negara Kontroversi pelantikan Peguam Negara yang baharu timbul selepas dakwaan kelewatan pelantikan ini disebabkan pihak Istana Negara dikatakan tidak memberi perkenan terhadap cadangan Perdana Menteri, Tun Dr. Mahathir Mohamad menamakan peguam kanan, Tommy Thomas untuk menduduki jawatan tersebut. Keadaan menjadi semakin panas apabila pihak Istana Negara secara tiba-tiba pada jam 3 pagi 5 Jun 2018 mengeluarkan kenyataan bahawa Yang di-Pertuan Agong, Sultan Muhammad V telah memperkenankan pelantikan Tommy sebagai Peguam Negara yang baharu dengan kontrak selama dua tahun (Astro Awani, 2018). Hal ini seterusnya mencetuskan perdebatan dalam kalangan masyarakat sehingga menyentuh isu perkauman dan agama. 35 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Berdasarkan doktrin pengasingan kuasa yang ditetapkan oleh Perlembagaan Persekutuan, pelantikan Peguam Negara yang baharu ini sebenarnya tidak mencetuskan sebarang konflik perlembagaan. Pakar perlembagaan, Abdul Aziz Bari (2018) menjelaskan peranan sebenar Peguam Negara adalah sebagai penasihat undang-undang utama kerajaan iaitu sebagai peguam dan pendakwa raya bagi pihak kerajaan Malaysia. Kebimbangan sebahagian pihak berhubung ruang yang diperoleh Peguam Negara untuk mencampuri dan mengendalikan isu-isu syariah sebenarnya tidak berbangkit kerana bidang tugas Peguam Negara langsung tidak menyentuh bidang kuasa kehakiman termasuk Mahkamah Syariah. Meskipun Fasal 2 Perkara 145 Perlembagaan Persekutuan jelas menunjukkan Peguam Negara mempunyai kuasa budi bicara bagi memulakan, menjalankan atau memberhentikan apa-apa prosiding bagi sesuatu kesalahan, namun kuasa yang diperuntukkan ini tidak melibatkan prosiding di Mahkamah Syariah, Mahkamah Anak Negeri atau Mahkamah Tentera. Hal ini kerana Jabatan Peguam Negara (AGC) sebenarnya sudah pun mempunyai Bahagian Syariah dan Pengharmonian Undang-Undang yang menangani isu berkaitan dengan undang-undang syariah di peringkat persekutuan dan antarabangsa di bawah kendalian Peguam Cara Negara. Selain itu, AGC juga mempunyai Majlis Pakar (Pelbagai Disiplin) yang dikendalikan pakar hal ehwal undang-undang syariah, Tan Sri Sheikh Ghazali Abdul Rahman. Walau bagaimanapun, segala tindakan Peguam Negara yang dilakukan berasaskan kuasa budi bicara pendakwaan ini tidak boleh dipersoalkan oleh mahkamah atau mana-mana ahli Parlimen. Dalam aspek kelayakan pula, Fasal 1 Perkara 145 Perlembagaan Persekutuan menetapkan Yang di-Pertuan Agong hendaklah, atas nasihat Perdana Menteri, melantik seorang yang layak menjadi hakim Mahkamah Persekutuan sebagai Peguam Negara bagi Persekutuan dan tidaklah boleh dipecat daripada jawatan kecuali atas alasan dan mengikut cara yang sama seperti seorang hakim Mahkamah Persekutuan. b) Ketua Hakim Negara Bagi jawatan Ketua Hakim Negara pula, kontroversi tercetus susulan pelantikan Tan Sri Richard Malanjum sebagai Ketua Hakim Negara yang baharu menggantikan Tun Md Raus Shariff yang meletak jawatan (BH Online, 2018). Upacara mengangkat sumpah jawatan yang berlangsung di Bilik Singgahsana Kecil, Istana Negara pada malam 11 Julai 2018 ternyata telah mengundang kontroversi yang sama seperti pelantikan Peguam Negara. Sentimen perkauman dan agama mula dimainkan semula susulan pelantikan tersebut ditambah lagi dengan rekod beliau dalam kes membabitkan Lina Joy dilihat telah meningkatkan lagi bahang kontroversi tersebut. Ketua Hakim Negara merupakan ketua Mahkamah Persekutuan iaitu mahkamah tertinggi di Malaysia. Ia merupakan kedudukan tertinggi dalam sistem kehakiman Malaysia diikuti oleh Presiden Mahkamah Rayuan Malaysia, Hakim Besar Malaya dan Hakim Besar Sabah dan Sarawak. Berdasarkan Perlembagaan Persekutuan, Perkara 122B (1) memperuntukkan bahawa Ketua Hakim Negara hendaklah dilantik oleh Yang di-Pertuan Agong yang bertindak atas nasihat Perdana Menteri, selepas berunding dengan Majlis Raja-Raja. Perlembagaan Persekutuan tidak mensyaratkan Ketua Hakim Negara hendaklah seorang berbangsa Melayu beragama Islam, tetapi Perkara 123 Perlembagaan Persekutuan mensyaratkan seseorang yang hendak dilantik sebagai Ketua Hakim Negara mestilah seorang warga negara Malaysia dan hendaklah bagi tempoh 10 tahun sebelum pelantikannya dia telah menjadi peguam bela bagi mahkamah-mahkamah itu atau mana-mana satu daripada mahkamah itu atau menjadi 36 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 anggota perkhidmatan kehakiman dan perundangan Persekutuan atau perkhidmatan perundangan sesuatu Negeri, atau pada suatu masa menjadi peguam bela dan pada suatu masa lain berkhidmat sebagai anggota perkhidmatan kehakiman dan perundangan Persekutuan atau perkhidmatan perundangan sesuatu Negeri. Meskipun Ketua Hakim Negara berperanan mengetuai panel hakim perbicaraan di Mahkamah Persekutuan namun beliau sebenarnya tidak bersidang berseorangan dan tidak mempunyai kuasa veto dalam membuat keputusan. Keputusan Mahkamah Persekutuan bukan berdasarkan kehendak seorang hakim tertentu tetapi berdasarkan peruntukan undangundang negara yang digubal yang ditafsirkan oleh hakim-hakim yang bersidang. Perkara 74 (1) Bahagian 4 Akta Mahkamah Kehakiman 1964 (Akta 91) menetapkan setiap prosiding di Mahkamah Persekutuan perlu didengar dan dibereskan oleh tiga orang hakim atau apa-apa bilangan ganjil yang lebih besar sebagaimana yang ditentukan oleh Ketua Hakim Negara dalam apa-apa kes tertentu. Menurut Zaid Ibrahim (2017), Tan Sri Richard Malanjum merupakan hakim paling senior berdasarkan hierarki hakim di Mahkamah Persekutuan. Pelantikan beliau dilihat bersejarah kerana sejak pembentukan Malaysia pada tahun 1963, tiada hakim dari Sabah dan Sarawak yang pernah dilantik sebagai Ketua Hakim Negara. Pelantikan ini akan menjadi salah satu bukti prinsip kesaksamaan di bawah Perjanjian Malaysia 1963 (MA63). Berdasarkan peruntukan yang dinyatakan, pelantikan warga bukan Islam iaitu Tommy Thomas sebagai Peguam Negara dan Tan Sri Richard Malinjum sebagai Ketua Hakim Negara pada asasnya tidak bertentangan dengan Perlembagaan Persekutuan. Perkara 8 Perlembagaan Persekutuan telah memperuntukkan hak yang sama rata kepada seluruh warganegara untuk perlindungan daripada sebarang diskriminasi berasaskan agama, ras dan jantina dari sudut undang-undang. Pemeteraian kontrak sosial mencerminkan semangat permuafakatan pelbagai kaum untuk saling menerima, memahami, menghormati dan bertolak ansur mengenai status quo masing-masing dalam usaha mewujudkan perpaduan ke arah kemerdekaan (Abd Aziz et al., 2017). Ia merangkumi penghormatan warga bukan Islam terhadap kedudukan istimewa bangsa Melayu dan agama Islam sebagai agama Persekutuan, dan sebagai imbalannya mereka berhak menikmati hak yang sama sebagai seorang warganegara, antaranya untuk menempati posisi ahli Parlimen, DUN, menteri cabinet dan jawatan pentadbiran lain yang bersesuaian. Isu Kepimpinan Bukan Islam Menurut al-Siyasah al-Syar’iyyah Ibn Farhun (t.t) mendefinisikan al-siyasah al-syar‘iyyah sebagai suatu tindakan pentadbiran atau pemerintahan berasaskan kemaslahatan bagi mencapai maqasid syar‘iyyah (meraih kebaikan dan menghindar kemudaratan) meskipun tidak dinyatakan secara langsung menerusi wahyu. Dalam erti kata yang lain, ia merupakan satu sistem yang mengaplikasikan kehendak-kehendak syarak menurut kemaslahatan semasa dalam bentuk pentadbiran bagi merealisasikan objektif-objektif syariah (Ibn Qayyim, 1996). Berdasarkan kaedah al-siyasah al-syar´iyyah, setiap pemerintah berhak melaksana serta menguatkuasakan sesuatu peraturan dan peruntukan yang dirasakan perlu bagi mendatangkan kebaikan kepada manusia serta memelihara mereka daripada sebarang bentuk kerosakan dan kebinasaan meskipun perkara tersebut tidak dinyatakan secara langsung di dalam al-Quran dan al-Sunnah (ibid., 1996). Berhubung isu pelantikan warga bukan Islam sebagai sebagai penjawat pentadbiran awam dalam negara Islam, sebahagian sarjana berpandangan larangan tersebut sebenarnya tidak diimplementasikan terhadap seluruh warga bukan Islam namun hanya dikhususkan kepada mereka 37 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 yang secara nyata telah memaparkan sifat yang buruk serta permusuhan yang ketara terhadap agama Islam dan penganutnya (Rashid Rida, 1947). Bahkan, al-Quran dalam mencirikan golongan yang terbaik untuk dipertanggungjawabkan dengan sebarang urusan lebih banyak merujuk kepada kredibiliti (al-qawiy) serta integriti (al-amin). Rasulullah SAW sendiri pernah menolak permintaan Abu Zar untuk dilantik kepada satu jawatan disebabkan karakter kepimpinan beliau yang kurang meyakinkan meskipun memiliki peribadi dan akhlak yang cukup terpuji (al-Ghannuthi, 1992). Walau bagaimanapun, kebenaran ini tidaklah bersifat mutlak sebaliknya masih terdapat pengecualian khusus bagi warga bukan Islam daripada menduduki posisi pentadbiran tertentu dalam sesebuah negara Islam di mana terdapat sebahagian jawatan yang hanya diperuntukkan kepada kaum Muslimin sahaja. Panduan yang digarap oleh para sarjana Muslim khususnya berhubung pembahagian wilayah ‘ammah dan wilayah khassah sememangnya masih lagi relevan untuk diadaptasikan dengan realiti semasa yang wujud pada hari ini. Dalam konteks Malaysia, meskipun Perkara 43 (2) Perlembagaan Persekutuan hanya menetapkan bahawa Yang di-Pertuan Agong boleh melantik seorang ahli Dewan Rakyat yang pada hematnya mungkin mendapat kepercayaan majoriti ahli Dewan Rakyat sebagai Perdana Menteri, namun kedudukan Perdana Menteri sebenarnya dilihat berada dalam lingkungan wilayah ‘ammah bersama Yang di-Pertuan Agong. Maka, sewajarnya agama Islam dijadikan sebagai kriteria utama kelayakan pelantikan tersebut. Bahkan, pakar sejarah seperti Khoo Khay Kim (2012) turut mensyaratkan agar jawatan tersebut disandang oleh seorang yang berbangsa Melayu dengan mengambil kira hakikat kedudukan istimewa mereka di Malaysia ini. Wilayah khassah dengan pembahagian wizarah tafwid dan wizarah tanfiz pula sesuai dirujuk kepada jawatan-jawatan pentadbiran yang lain seperti kementerian, perundangan, kehakiman serta agensi-agensi yang berkaitan dengannya. Dalam hal ini, penglibatan warga bukan Islam adalah dibenarkan sekiranya berkisar dalam bidang yang tidak berkait secara langsung dengan hal ehwal keagamaan seperti sektor pentadbiran, kewangan, pendidikan, perubatan, perusahaan, perindustrian dan lain-lain. Walau bagaimanapun, beberapa panduan (dawabit) perlu dipenuhi bagi memastikan pelantikan warga bukan Islam tidak dilakukan sewenang-wenangnya sehingga akhirnya berpotensi merugikan agama Islam dan umat Islam itu sendiri. Antara panduan-panduan yang perlu diambil kira adalah : a) Kepimpinan utama dan posisi strategik dalam negara masih lagi didominasi oleh umat Islam. Hal ini kerana matlamat utama pembinaan negara Islam bertujuan memastikan syiar-syiar Islam mampu ditegakkan secara komprehensif. Tambahan pula, komposisi masyarakat Islam di Malaysia yang berjumlah 15,762,012 orang iaitu sebanyak 60.6% daripada keseluruhan warganegara (berdasarkan statistik tahun 2010), sudah pastinya memerlukan suara yang kuat dan kukuh bagi merealisasikan hirasah al-din wa siyasah al-dunya. Al-Razi (1981) berpandangan bahawa warga bukan Islam ditegah daripada menjadi pemimpin secara mutlak tanpa ada orang Islam yang sama-sama memimpin. b) Menumpahkan taat setia kepada kerajaan serta bebas daripada sebarang bentuk tindak tanduk yang boleh menggugat kestabilan politik dan sosial negara. Mereka yang dilihat berpotensi untuk berlaku khianat dan mencetuskan provokasi seharusnya tidak dilantik ke posisi-posisi yang penting bagi mengelakkan sebarang konflik dan ketegangan 38 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 dalam kalangan masyarakat. Menurut Ibn Sa’ad al-Hanbali (1961), keperluan melantik warga bukan Islam sebagai pemimpin disyaratkan mereka itu mempunyai pandangan yang baik terhadap orang Islam dan mereka dalam kalangan yang boleh dipercayai. c) Mempunyai kredibiliti, kepakaran dan nilai integriti yang diperlukan bagi menjalankan tugasan yang dipertanggungjawabkan. Umar al-Khattab pernah melantik sebahagian daripada para tawanan Qaisariyyah sebagai petugas di bahagian pendaftaran dan pengurusan umat Islam (Abd al-Karim, 1982) serta meminta salah seorang gabenornya di Syria untuk menghantar seorang warga Greek beragama Kristian bagi mengisi posisi sebagai salah seorang akauntan bagi menguruskan bahagian kewangan di Madinah (alBaladuri, 1997), kerana kepakaran mereka terutama dalam bidang pentadbiran dan kewangan. Dalam masa yang sama, al-Mawardi meletakkan nilai integriti sebagai antara kriteria utama selain faktor pengalaman dan kepakaran bagi mengelakkan berlakunya penyelewengan dan penyalahgunaan kuasa dan kedudukan. d) Pemantauan berterusan oleh pihak berautoriti terhadap segala tindakan dan prestasi mereka. Menurut Ibn Hajar al-Haithami (1988), harus melantik warga bukan Islam untuk sesuatu jawatan sekiranya wujud maslahah padanya dengan syarat jawatan tersebut tidak mampu dipikul oleh mana-mana orang Islam atau orang Islam mempunyai sifat khianat sedangkan yang bukan Islam bebas daripada sifat tersebut. Namun begitu, pihak yang melantik perlu mengawal selia (muraqabah) dan mampu mencegahnya daripada melakukan sebarang kemudaratan terhadap orang Islam. Berdasarkan panduan yang dinyatakan, jelaslah bahawa proses pelantikan ini sebenarnya perlu dilaksanakan menerusi prosedur yang rapi dengan menekankan aspek kemampuan bekerja serta integriti mereka di samping mengambil kira faktor-faktor tertentu bagi mengelakkan wujudnya sebarang penyelewengan dan pengkhianatan yang boleh menjejaskan perjalanan pentadbiran dan pemerintahan negara tersebut. Kerjasama secara baik yang wujud antara umat Islam dan bukan Islam ini seharusnya mampu meningkatkan lagi tahap kecekapan serta produktiviti dalam sesebuah negara. Analisis Isu Kepimpinan Bukan Islam Pelantikan warga bukan Islam sebagai Peguam Negara dan Ketua Hakim Negara meskipun dilihat tidak bertentangan dengan Perlembagaan Persekutuan namun berdasarkan prinsip al-siyasah alsyar’iyyah, beberapa kriteria seperti komposisi masyarakat majmuk di Malaysia, suhu iklim politik semasa serta implikasi (al-ma’alat) pelantikan tersebut terhadap kestabilan politik dan sosial di Malaysia. Secara umumnya, Islam menganjurkan keadilan terhadap semua pihak tanpa mengambil kira sentimen kaum dan agama sebagaimana yang ditegaskan dalam ayat berikut: Terjemahan :Dan jangan sekali-kali kebencian kamu terhadap sesuatu kaum itu mendorong kamu kepada tidak melakukan keadilan. Hendaklah kamu berlaku adil (kepada sesiapa juga) kerana sikap adil itu lebih hampir kepada takwa dan bertakwalah kepada Allah, sesungguhnya Allah Maha Mengetahui dengan mendalam akan apa yang kamu lakukan. 39 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 (Surah al-Maaidah 5:8) Dalam hal ini, sememangnya pelantikan mereka telah merealisasikan manifestasi hak sebagai warganegara sebagaimana yang diperuntukkan dalam Perlembagaan Persekutuan terutamanya membabitkan Ketua Hakim Negara, Tan Sri Richard Malanjum berdasarkan senioriti beliau dalam hierarki hakim di Mahkamah Persekutuan. Begitu juga Peguam Negara, Tommy Thomas yang dikatakan mempunyai kepakaran dan pengalaman yang luas dalam mengendalikan kes-kes jenayah terutamanya membabitkan jenayah kewangan. Namun begitu, aspek pengurusan persepsi juga perlu diberikan perhatian yang sewajarnya bagi mengelakkan timbulnya salah faham yang berpotensi mengundang bibit-bibit ketegangan dalam masyarakat. Rasulullah SAW telah memaparkan teknik pengurusan persepsi yang efektif dalam berhadapan dengan golongan bukan Islam terutamanya peristiwa pembakaran Masjid Dirar dan saranan membunuh golongan munafik. Meskipun tindakan membakar masjid dan membiarkan golongan munafik terus berleluasa secara asasnya dilihat akan mendatangkan kesulitan buat Islam, namun pertimbangan besar yang diambil oleh Baginda bagi mewujudkan maslahah yang lebih utama telah mencerminkan kebijaksaan Baginda dalam memahami sentimen dan realiti semasa masyarakat ketika itu (Muhammad Faisal, 2010). Begitu juga tindakan Umar al-Khattab yang memerintahkan gabenornya di Basrah, Abu Musa al-Asy’ari agar memecat setiausaha beliau yang beragama Kristian. Meskipun dijelaskan bahawa pelantikan tersebut dibuat atas dasar merit dan kepakaran yang ada, namun Umar melihat pertimbangan yang lebih besar iaitu ketegangan yang masih wujud membabitkan umat Islam dan penganut Kristian serta keperluan mendahulukan umat Islam ke posisi-posisi penting melainkan jika memang tiada langsung umat Islam yang berkelayakan menduduki posisi tersebut (Abu Zahrah, 2008). Namun begitu, penilaian ini tidaklah bersifat statik bahkan boleh mengalami perubahan pada masa-masa tertentu berdasarkan realiti semasa yang berlaku sejajar dengan prinsip Islam itu sendiri yang meraikan perubahan hukum disebabkan perubahan masa, tempat dan suasana. Maka, kebijaksanaan pemerintah Muslim sangat memainkan peranan penting dalam situasi ini bagi mempertimbangkan maslahah yang lebih utama dalam mewujudkan kestabilan dan kesejahteraan dalam kalangan masyarakat dan negara. Kesimpulan Perubahan sistem politik dan pemerintahan yang diimplementasikan di Malaysia menyaksiakan isu perlantikan bukan Islam sebagai pemimpin memasuki dimensi perbahasan fiqh yang baru. Persoalan ini termasuk dalam segmen ijtihadiyyah yang bersifat mutaghayyirat berdasarkan kepentingan umum (maslahah ‘ammah) masyarakat dengan pemantauan pihak pemerintah. Maka, penilaian yang dilakukan sewajarnya mengambil kira aspek nilai setempat dan semasa yang sememangnya mempunyai kedudukan yang penting dalam pembinaan hukum Islam. Elemenelemen asas seperti komposisi masyarakat Islam dan bukan Islam, sistem multi-parti politik, kerjasama politik (tahaluf al-siyasi) dengan bukan Islam, peruntukan Perlembagaan Persekutuan, sistem demokrasi berparlimen, doktrin pengasingan kuasa (separation of power) serta sentimen dan suhu politik semasa sewajarnya diperhalusi tanpa mengabaikan khazanah para sarjana Muslim klasik dan kontemporari bagi mendapatkan pertimbangan yang lebih baik. Dalam isu pelantikan warga bukan Islam sebagai Ketua Hakim Negara dan Peguam Negara, Perlembagaan Persekutuan 40 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 jelas meraikan hak mereka untuk dilantik ke posisi tersebut namun berdasarkan sentimen semasa yang wujud, keutamaan perlu diberikan kepada warga Muslim yang mempunyai kelayakan yang sama supaya sebarang bentuk salah faham terhadap tindakan pihak kerajaan dapat dileraikan. Rujukan ´Abd al-Karim Zaydan. (1982). Ahkam al-Dhimmiyyin wa al-Musta’minin. Beirut: Mu’assasah alRisālah. Abd Aziz A’zmi et.al. (2017). Realiti Kepelbagaian Kaum Ke Arah Perpaduan Nasional Pasca Merdeka. Journal of Social Science, Vol. 2, 1-24. Abu Thalib Khalik. (2014) Pemimpin Non Muslim dalam Perspektif Ibnu Taimiyah. Jurnal Studi Keislaman, Vol. 14, No. 1, 23-36. Ahmad Redzuwan Mohd Yunus. (2003). Demokrasi dan Kepimpinan Islam : Satu Perbandingan. Kuala Lumpur: Utusan Publication and Distributors. al-Baladuri, Ahmad bin Yahya bin Jabir. (1997). Jummal min Ansab al-Asyraf. Beirut: Dar al-Fikr. al-Ghannuthi, Rashid. (1992). Huquq al-Muwatanah: Huquq Ghayr al-Muslimin fi al-Mujtama´ al-Islami. Herndon: Ma´had al-´Ālami li al-Fikr al-Islami. al-Hamawi, Badr al-Din bin Jama’ah. (1985). Tahrir al-Ahkam fi Tadbir Ahl al-Islam. Qatar: t.p. al-Khalal, Ahmad bin Muhammad. (1994). Ahkam Ahl al-Milal. Beirut: Dar al-Kutub al‘Ilmiyyah. al-Mawardi, Ali bin Muhammad bin Habib. (t.th). Ahkam al-Sultaniyyah wa al-Wilayat alDiniyyah. Qahirah: al-Maktabah al-Tawfiqiyyah. al-Qarḍawi, Yusuf. (1992). Ghayr al-Muslimin fi al-Mujtama´ al-Islami. Qahirah: Maktabah Wahbah. al-Qurtubi, Muhammad bin Ahmad al-Ansari. (1964). Al-Jami‘ li Ahkam al-Qur’an. Qahirah: Dar al-Kutub al-Misriyyah. al-Ramli, Syihab al-Din. (2003). Nihayah al-Muhtaj ila Syarh al-Minhaj. Beirut: Dar al-Kutub al‘Ilmiyyah. al-Razi, Fakhr al-Din. (1981). Mafatih al-Ghayb. Beirut: Dar al-Fikr. Dede Rodin. (2017). Kepemimpinan Non-Muslim Dalam Perspektif Al-Quran. Jurnal Keilmuan Tafsir Hadis, Vol. 7, No. 1, 28-54. Ibn al-Qayyim (1996). al-Turuq al-Hukmiyyah fi al-Siyasah al-Syar‘iyyah. Beirut: Dar al-Kutub al-‘Ilmiyyah. Ibn Farhun (t.t). Tabsirah al-Hukkam fi Usul al-‘Aqdiyah wa al-Ahkam. Beirut: Dar al-Kutub al‘Ilmiyyah. Ibn Hajar al-Haithami. (1988). Tuhfah al-Muhtaj bi Syarh al-Minhaj. T.tt: al-Maktabah alTijariyyah al-Kubra. Ibn Kathir, Isma’il bin ´Umar. (1997). Tafsir al-Qurʼan al-‘Azim. Riyad: Dar al-Tayyibah. Ibn Sa’ad al-Hanbali. (1961). Matalib Uli al-Nuha fi Syarh Ghayah al-Muntaha. T.tt: al-Maktab al-Islami Khairul Azhar Meerangani. (2016) Kewajaran Penggunaan Istilah al-Dhimmi Terhadap Non Muslim di Malaysia: Satu Analisis. Jurnal Pengajian Islam, Vol. 10, No. 2, 40-53. Muhammad Abu Zahrah. (2008). Zahrah al-Tafasir. Qahirah: Dar al-Fikr al-‘Arabi. Muhammad bin Abd al-Qadir. (1986). al-Nizam al-Siyasi fi al-Islam. Oman: Dar al-Furqan. 41 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Muhammad Faisal Ashaari. (2010). Mengurus Persepsi Non-Muslim Terhadap Islam. Prosiding, Seminar Interaksi Non-Muslim, Kolej Universiti Islam Zulkifli Muhammad, Selangor. Muhammad Hapiz Mahaiyadin, Roshaimizam Suhaimi dan Irwan Mohd Subri. (2011). Isu Kepimpinan Orang Bukan Islam dalam Kerajaan Menurut Perspektif Fiqh. Kajian Syariah dan Undang-Undang, Vol. 3, No. 2, 19-45. Muhammad Kamil Awang. (1998). The Sultan and The Constitution. Kuala Lumpur: Dewan Bahasa dan Pustaka. Muhammad Rasyid Rida. (1947). Tafsir al-Qur’an al-Hakim. Qahirah: Dar al-Manar. Muhammad Yusuf Musa. (t.th). Nizam al-Hukm fi al-Islam. Qahirah: Dar al-Fikr al-‘Arabi. Mujar Syarif. (2006). Presiden Non-Muslim di Negara Islam: Tinjauan dari Perspektif Politik Islam dan Relevansinya dalam Konteks Indonesia. Jakarta: Pustaka Sinar Harapan. Wizarah al-Awqaf wa Syu’un al-Islamiyyah. (1983). al-Mawsu’ah al-Fiqhiyyah al-Kuwaitiyyah. Kuwait: Wizarah al-Awqaf wa Syu’un al-Islamiyyah. Ahmad Fadli KC. (2012). PM Malaysia Mesti Orang Melayu, Kata Tokoh Sejarah. https://www.malaysiakini.com/news/200128. Bernama. (2018). Agong Perkenan Pelantikan Tommy Thomas Sebagai Peguam Negara. http://www.astroawani.com/berita-malaysia/agong-perkenan-pelantikan-tommy-thomassebagai-peguam-negara-177343 Bernama. (2018). Faham Peranan Peguam Negara Elak Kontroversi. https://www.bharian.com.my/berita/nasional/2018/06/434027/faham-peranan-peguamnegara-elak-kontroversi Bernama. (2018). Richard Malanjum Ketua Hakim Negara yang Baharu. https://www.bharian.com.my/berita/nasional/2018/07/448012/richard-malanjum-ketuahakim-negara-yang-baharu Bernama. (2017). Zaid Gesa Abaikan Soal Kaum, Lantik Malanjum Ketua Hakim. https://www.freemalaysiatoday.com/category/bahasa/2017/07/24/zaid-gesa-abaikan-soalkaum-lantik-malanjum-ketua-hakim. 42 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 HISBAH DALAM KALANGAN PENGURUS PROJEK: MEKANISME DAN IMPLIKASI TEORETIKAL Musmuliadi Kamaruding1 Mohd Syahmir Alias2 Abang Mohd Razif Abang Muis3 Mohammad Zulfakhairi Mokthar4 1 Pusat Pengajian Perniagaan, DRB-HICOM University of Automotive Malaysia (DRB-HICOM U), Malaysia (Emel: [email protected]) 2 Pusat Pengajian Ilmu Kemanusiaan, Universiti Sains Malaysia (USM), Malaysia (Emel: [email protected]) 3 Pusat Penataran Ilmu dan Bahasa, Universiti Malaysia Sabah (UMS), Malaysia (Emel: [email protected]) 4 Fakulti Pengajian Pengurusan, Kolej Universiti Islam Pahang Sultan Ahmad Shah (KUIPSAS), Malaysia (Emel: [email protected]) Abstrak: Pengurus projek pada hari ini berhadapan dengan pelbagai isu seperti rasuah, pecah amanah, dan tidak bertanggungjawab. Dalam usaha menangani isu-isu tersebut, makalah ini mencadangkan agar perlunya amalan hisbah dalam kalangan pengurus projek. Persoalannya, bagaimanakah amalan hisbah dapat dilaksanakan dalam kalangan pengurus projek? Apakah pula implikasi teoretikal amalan ini? Untuk menjawab persoalan-persoalan tersebut, makalah ini menetapkan tujuannya iaitu untuk mengenal pasti dan menganalisis mekanisme dan implikasi teoretikal pengamalan hisbah dalam kalangan pengurus projek. Dapatan dalam makalah ini menunjukkan bahawa mekanisme hisbah adalah berasaskan penerapan konsep “amar makruf” (melaksanakan kebaikan) dan “nahi munkar” (mencegah kemungkaran) serta “muhasabah alNafs” (pengawasan diri). Melalui pengamalan tiga komponen ini, hisbah secara teoretisnya dapat melahirkan pengurus projek yang sentiasa berwaspada dengan sebarang perkara syubhah dan beriltizam untuk menjauhi perkara-perkara yang tidak mendatangkan kemaslahatan kepada diri dan masyarakatnya. Kata Kunci: Hisbah, Amar Makruf , Nahi Munkar, Muhasabah Al-Nafs, Pengurus Projek Pengenalan Pengurus projek memainkan peranan yang penting untuk memastikan sesuatu projek yang diurusnya dapat disiapkan mengikut masa, kos dan kualiti yang telah ditetapkan (Devi, 2013 & Project Management Institute (PMI, 2017). Pada masa yang sama, pengurus projek juga beperanan untuk memastikan klien berpuas hati dengan produk atau perkhidmatan yang dihasilkan di bawah pengurusannya (PMI, 2017). Untuk menjadi seorang pengurus projek, ia bukanlah sesuatu yang mudah. Menurut perspektif konvensional, ia hendaklah mempunyai karakter yang hebat seperti berpengetahuan dari aspek kemahiran teknikal, sumber manusia, kewangan dan perniagaan (Devi, 2013). Manakala dari perspektif Islam pula, seseorang itu hendaklah mempunyai rasa bertanggungjawab dan amanah serta sentiasa menjaga status mereka sebagai hamba dan khalifah di muka bumi ini (Kamaruding, Ibrahim, Zulkafa, & Naim, 2018; Kamaruding & Kamaruding, 2018). 43 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Walaupun begitu, pada masa ini, beberapa laporan berkenaan pengurus projek yang telah terlibat dengan perbuatan rasuah, pecah amanah dan tidak bertangungjawab. Sebagai contoh, ia boleh dilihat melalui laporan daripada Yakkub (2019) dan Abu Bakar (2017). Menurut Yakkub (2019), seorang pengurus projek telah ditahan oleh Suruhanjaya Pencegahan Rasuah Malaysia (SPRM) kerana terlibat dengan rasuah yang melibatkan RM180,000. Pengurus projek tersebut dikatakan telah menerima suapan daripada seorang pemilik syarikat sebagai balasan mengesahkan kerjakerja yang tidak menepati spesifikasi berhubung dengan projek pembinaan gudang. Sementara Abu Bakar (2017) pula melaporkan bahawa seorang pengurus projek yang bertugas di Tenaga Nasional Berhad (TNB) juga telah ditahan oleh SPRM kerana terlibat dengan rasuah. Pengurus projek tersebut didakwa telah menerima sebuah kereta BMW daripada seorang pemilik syarikat sebagai habuan kerana memberikan tender projek kepada pemilik syarikat tersebut. Berdasarkan laporan-laporan tersebut, ia menunjukkan bahawa pengurus projek yang terlibat dengan perbuatan rasuah itu tidak mempunyai rasa bertanggungjawab dan juga tidak amanah terhadap tugas yang telah diberikan. Untuk membantu mengatasi masalah tersebut, makalah ini mencadangkan agar perlunya amalan hisbah dipraktikkan dalam diri seorang pengurus projek. Persoalannya, apakah itu hisbah? Bagaimanakah mekanisme atau pelaksanaan hisbah dalam kalangan pengurus projek?, dan apakah implikasinya terhadap pengurus projek? Perbincangan dalam subtopik-subtopik berikutnya menjawab persoalan-persoalan yang telah dikemukakan ini. Sorotan Karya Dalam bahagian sorotan karya ini, terdapat dua tema yang dibincangkan. Pertama, konsep hisbah. Kedua, prinsip dan etika hisbah. Konsep Hisbah Sejarah menunjukkan bahawa amalan hisbah ini sebenarnya telah diamalkan oleh Rasulullah SAW pada zaman pemerintahannya. Selepas Rasulullah SAW wafat, amalan hisbah diteruskan oleh Khulafa al-Rasyidin (A. Ibrahim, 2015; Kusumawati, 2015; Makhsin & Ilias, 2013; Mamat, 2010). Sejarah ini menunjukkan bahawa amalan hisbah merupakan amalan yang sangat penting dalam pentadbiran Islam (A. Ibrahim, 2015; A. Q. Ibrahim, Ghafar, Don, & Faisal, 2017). Menurut A. Q. Ibrahim et al. (2017) lagi, amalan hisbah menjadi pengukur kejayaan sesebuah organisasi dan jika ia tidak diamalkan, sesebuah organisasi akan berhadapan dengan pelbagai masalah. Malah, ia juga mungkin menjadi bala kepada organisasi pengurusan tersebut (A. Q. Ibrahim et al., 2017). Hal ini menunjukkan bahawa hisbah juga memainkan peranan penting di sesebuah organisasi. Menurut Makhsin (2008), kemunculan hisbah dalam sejarah tamadun Islam adalah untuk memastikan bahawa manusia di muka bumi ini melaksanakan segala perkara yang telah diperintahkan kepada mereka oleh Allah SWT dan juga meninggalkan perkara-perkara yang telah dilarang oleh-Nya. Selain itu, hisbah juga memainkan peranan yang agak meluas iaitu meliputi aspek politik, ekonomi dan sosial (Makhsin, 2008; Mamat, 2010 & Kusumawati, 2015). Penjelasan lanjut mengenai hisbah dibahagikan kepada dua iaitu pertama, dari sudut bahasa dan kedua, dari sudut istilah. Hisbah dari sudut bahasa diterangkan dengan dua istilah yang berasal dari terbitan bahasa Arab iaitu hasaba dan ihtisab. Hisbah dari istilah hasaba membawa maksud 44 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 menghitung, mengira, menimbang, dan menilai (A. Q. Ibrahim et al., 2017). Manakala dari istilah ihtisab pula, A. Q. Ibrahim et al. (2017) menerangkan hisbah adalah harapan untuk mendapatkan balasan pahala daripada Allah SWT. Selain itu, hisbah dari istilah ihtisab juga membawa maksud meneliti, mentadbir, melihat, mencegah atau menahan seseorang daripada melakukan kejahatan (Zaidan, 1984). Sementara hisbah dari sudut istilah pula diertikan dengan konsep amar makruf nahi munkar. Pengertian tersebut dilakukan oleh Zaidan (2011), Makhsin dan Ilias (2013), serta A. Ibrahim (2015). Menurut Zaidan (2011), hisbah merujuk tanggungjawab atau asas sebagai seorang Muslim untuk sentiasa mencegah kemungkaran dan mengajak melakukan kebaikan. Makhsin dan Ilias (2013) pula menyatakan bahawa hisbah adalah merujuk suatu sistem pengawasan yang menyeru seseorang untuk mematuhi perintah Allah SWT dan juga menjauhi perkara-perkara yang telah dilarang oleh Allah SWT. Seterusnya, A. Ibrahim (2015) membuat kesimpulan bahawa definisi hisbah yang telah dikemukakan oleh penulis-penulis sebelum ini adalah berpaksikan amar makruf nahi munkar iaitu amalan untuk mengajak manusia kepada perbuatan yang baik dan mencegah daripada melakukan perbuatan yang jahat. Kesimpulannya, hisbah adalah amalan yang bertujuan mengajak seseorang untuk melakukan kebaikan dan mencegah mereka daripada melakukan perkara-perkara yang negatif. Dengan kata yang lain, ia adalah amalan untuk sentiasa melaksanakan segala perintah Allah SWT dan juga meninggalkan perkara-perkara yang telah dilarang oleh-Nya. Pada masa yang sama, amalan hisbah ini juga menjelaskan bahawa seseorang itu hendaklah sentiasa mengawal diri daripada melakukan kejahatan di samping sentiasa menghitung dan menilai setiap amalan yang telah dilakukan di muka bumi ini. Prinsip dan Etika Hisbah Dalam bahagian ini, sorotan dilakukan berasaskan penulisan daripada A. Ibrahim (2015). A. Ibrahim (2015) telah membincangkan secara terperinci mengenai prinsip dan etika hisbah dalam konteks pengurusan Islam dengan berasaskan penulisan daripada Dasuqi (1962), Abdullah (2000), Makhsin (2008). Melalui perbincangan yang dilakukan oleh Ibrahim (2015), terdapat lima prinsip hisbah yang telah dijelaskan seperti yang digambarkan dalam Gambar Rajah 1.1 di bawah. Pengawasan Allah SWT Kewajipan Mencegah Kemungkaran Pembalasan Prinsip Hisbah Kewajipan Memikul Amanah Tanggungjawab 45 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Gambar Rajah 1.1 Prinsip Hisbah dalam Pengurusan Islam (Diolah daripada Ibrahim, 2015) Berasaskan Gambar Rajah 1.1, lima prinsip hisbah dalam konteks pengurusan Islam seperti yang telah dibincangkan oleh A. Ibrahim (2015) iaitu pertama, prinsip pengawasan Allah SWT; kedua, prinsip pembalasan; ketiga, prinsip tanggungjawab; keempat, prinsip kewajipan memikul amanah; dan kelima, kewajipan mencegah kemungkaran. Mengenai prinsip pengawasan Allah SWT, ia adalah kepercayaan bahawa Allah SWT sentiasa melihat dan mengetahui tingkah laku atau perbuatan yang dlakukan oleh manusia sama ada yang terang atau tersembunyi. Prinsip pembalasan pula merujuk prinsip yang menerangkan setiap manusia akan menerima balasan atas setiap yang dilakukan sama ada baik atau buruk, besar atau kecil perbuatan tersebut. Seterusnya, prinsip tanggungjawab iaitu prinsip yang menjelaskan setiap manusia akan sentiasa dipertanggungjawabkan oleh Allah SWT di atas apa-apa yang telah dilakukan olehya di muka bumi ini. Sementara prinsip kewajipan memikul amanah pula merupakan prinsip yang memberikan penekanan bahawa sesiapa yang diberikan sesuatu tugas adalah amanah dan perlu ditunaikan dengan sebaik-baiknya serta tidak boleh dipandang ringan. Prinsip terakhir iaitu prinsip kewajipan mencegah kemungkaran menerangkan bahawa setiap hamba Allah SWT di muka bumi ini telah diperintahkan untuk sentiasa mencegah perkara-perkara yang tidak baik yang boleh memudaratkan (A. Ibrahim, 2015). Untuk mengukuhkan prinsip hisbah tersebut, A. Ibrahim (2015); Makhsin, Tamuri, Che Noh, dan Ilias (2012) menyatakan bahawa perlunya etika hisbah dijadikan sebagai tunjang untuk memastikan amalan hisbah dilaksankan secara holistik oleh pelaku di sesebuah organisasi pengurusan. Etika hisbah yang dimaksudkan ialah muhasabah al-nafs atau pengawasan diri iaitu merujuk amalan untuk sentiasa menghitung atau mengawal diri sendiri dalam melakukan sesuatu perkara (Makhsin et al., 2012). Amalan tersebut bertitik tolak daripada rasa kesedaran dalaman dalam diri seseorang melalui proses penghayatan dan penerapan nilai amanah dan tanggungjawab selaku khalifah dan hamba kepada Allah SWT (A. Ibrahim, 2015; Makhsin et al., 2012). Tambahan lagi, dalam penulisan A. Ibrahim (2015) dan Makhsin et al. (2012) juga, terdapat perbincangan secara terperinci mengenai tahap-tahap dalam etika muhasabah al-nafs. Dalam penulisan oleh penulis-penulis tersebut, terdapat enam tahap etika muhasabah al-nafs. Pertama, musyaratah (perjanjian hati) yang merujuk penanaman azam melalui ikatan perjanjian dalam hati dan kehidupan. Kedua, muraqabah (pemerhatian tingkah laku) iaitu amalan agar sentiasa berwaspada dan berhati-hati terhadap penyakit rohani yang akan menimpa diri. Ketiga, muhasabah (memperhitungkan diri) yang menjelaskan seseorang itu perlu menghitung dan menilai diri terhadap perbuatan yang telah dilakukan olehnya. Keempat, mu’aqabah (peneguhan rohani) merujuk amalan untuk menilai setiap usaha yang telah dilakukan di atas sesuatu perkara. Kelima, mujahadah (penentangan nafsu) yang diertikan sebagai melakukan usaha dan perjuangan yang bersungguh-sungguh untuk mendapatkan keredaan Allah SWT. Keenam, mu’atabah (pembersihan jiwa) yang membawa maksud sentiasa mengkritik diri sehingga melahirkan penyesalan dalam diri terhadap kesalahan yang telah dilakukan sebelum ini (A. Ibrahim, 2015; Makhsin et al., 2012). 46 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Secara keseluruhannya, prinsip dan etika hisbah yang telah dibincangkan ini disimpulkan bahawa pelaku dalam sesebuah organisasi perlu adanya rasa tanggungjawab, amanah, sentiasa mengajak melakukan kebaikan dan meninggalkan perbuatan yang memudaratkan, serta wajib mempercayai bahawa apa-apa yang dilakukan di muka bumi ini sentiasa diketahui oleh Allah SWT. Pada masa yang sama, pelaku tersebut juga perlu adanya etika muhasabah al-nafs (pengawasan diri) iaitu sentiasa menghitung, menilai dan mengkritik diri di atas perbuatan yang telah dilakukan serta berusaha bersungguh-sungguh untuk menjadi orang yang lebih baik ke arah mendapatkan keredaan Allah SWT. Metodologi Makalah ini menggunakan pendekatan kajian kualitatif. Pengumpulan data dalam makalah ini berasaskan dokumen-dokumen sedia ada berpandukan penulisan oleh Lebar (2015). Menurut Lebar (2015), mana-mana penyelidik yang menggunakan pendekatan kajian kualitatif boleh menggunakan dokumen-dokumen sedia ada sama ada melalui jurnal artikel, buku, web, dan tesis. Setelah itu, data yang dikumpul dianalisis menggunakan kaedah analisis kandungan kualitatif. Hal ini kerana, kaedah analisis kandungan kualitatif sangat sesuai dengan kajian yang berbentuk kualitatif (Neuendorf, 2002 & Schreier, 2012); di samping dapat menghasilkan kesimpulan yang sistematik dan tersusun (Weber, 1990). Dapatan dan Analisis Dalam bahagian ini, perbincangan tertumpu kepada mekanisme dan implikasi amalan hisbah dalam kalangan pengurus projek. Perbincangan berasaskan bahagian sorotan karya seperti yang telah dibincangkan sebelum ini. Mekanisme dan Implikasi Amalan Hisbah Dalam Kalangan Pengurus Projek Berdasarkan perbincangan dalam bahagian sorotan karya, mekanisme amalan hisbah dalam kalangan pengurus projek diringkaskan seperti yang ditunjukkan dalam Gambar Rajah 1.2. Gambar Rajah 1.2: Mekanisme Amalan Hisbah dalam Kalangan Pengurus Projek Merujuk Gambar Rajah 1.2, terdapat tiga mekanisme amalan hisbah yang perlu diamalkan oleh pengurus projek. Pertama, amar makruf (laksanakan kebaikan); kedua, nahi munkar (cegah kemungkaran) dan ketiga, muhasabah al-Nafs (pengawasan diri). Secara keselurahannya, ketigatiga mekanisme tersebut perlu dilaksanakan secara serentak untuk memudahkan keredaan Allah SWT dicapai. Dalam hal yang demikian, pengurus projek hendaklah sentiasa mengajak orang47 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 orang di bawahnya untuk sentiasa melakukan amal kebaikan di samping bersama-sama mencegah kemungkaran di dalam organisasi. Pada masa yang sama, pengurus projek perlulah menjadi contoh kepada orang bawahannya dalam hal berkenaan. Seterusnya, pengurus projek juga hendaklah mengukuhkan dirinya dengan konsemengawal diri daripada melakukan perkara-perkara yang negatif. Dalam hal itu, pengurus projek hendaklah wajib mempercayai bahawa tingkah laku atau perbuatan yang dilakukan di muka bumi ini sentiasa diperhatikan dan diketahui oleh Allah SWT. Dengan itu, ia secara langsung akan mewujudkan amar makruf dan nahi munkar dalam diri pengurus projek dan memudahkan untuk mendapatkan keredaan Allah SWT. Dalam pada itu, terdapat beberapa implikasi teoretikal apabila ketiga-tiga mekanisme amalan hisbah tersebut diamalkan oleh pengurus projek. Antaranya ialah ia dapat meningkatkan nilai keimanan dan ketakwaan pengurus projek kepada Allah SWT. Hal ini kerana, pengurus projek tersebut akan sentiasa mengajak orang lain untuk melakukan kebaikan dan meninggalkan keburukan. Dengan kata yang lain, pengurus projek akan sentiasa melaksanakan segala perintah Allah SWT dan meninggalkan perkara-perkara yang dilarang oleh-Nya kerana mereka mengetahui bahawa semua perbuatan mereka di muka bumi ini sentiasa dilihat oleh Allah SWT. Selain itu, amalan hisbah juga dapat melahirkan pengurus projek yang lebih berdisiplin dalam melaksanakan tanggungjawab dan amanah yang telah diberikan kepadanya. Hal tersebut adalah bertitik tolak daripada kawalan diri pengurus projek yang mengetahui bahawa apa-apa yang dilakukan olehnya di muka bumi ini akan sentiasa dalam pengetahuan Allah SWT. Tambahan lagi, amalan hisbah yang dikukuhkan dengan etika muhasabah al-nafs akan membuatkan pengurus projek tersebut sentiasa menghayati nilai amanah dan tanggungjawab. Hal ini kerana, mereka mengetahui bahawa tanggungjawab dan amanah yang diberikan kepadanya akan sentiasa disoal oleh Allah SWT di akhirat kelak. Implikasi teoretikal seterusnya ialah ia dapat melahirkan seorang pengurus projek yang sentiasa mampu mengawal dirinya daripada melakukan tindakan yang mengikut hawa nafsu. Hal ini kerana, seseorang yang mengamalkan hisbah khususnya dalam konteks muhasabah al-Nafs akan sentiasa berterusan dan konsisten untuk mewujudkan dalam dirinya sifat jujur, amanah, ikhlas, adil, sabar dan tekun serta terhindar daripada sifat tercelah. Malah, ia juga akan sentiasa berjuang bersungguh-sungguh di jalan Allah SWT dan meninggalkan perasaan malas dalam melakukan aktiviti harian yang didorong oleh hawa nafsu. Pada masa yang sama, pengurus projek yang lebih berakhlak mulia juga dapat dilahirkan melalui amalan hisbah yang dikukuhkan dengan etika muhasabah al-nafs. Hal ini kerana, pengurus projek tersebut akan sentiasa berwaspada dan berhati-hati terhadap penyakit-penyakit rohani yang akan mereka hadapi di samping sentiasa menilai, menghitung dan mengkritik diri di atas perbuatan yang telah dilakukan. Tujuannya adalah untuk mengetahui kesilapannya dan memperbaiki diri daripada melakukan kesilapan yang berulang serta berusaha untuk menjadi orang yang lebih baik.. Kesimpulannya, amalan hisbah melalui mekanisme amar makruf, nahi munkar dan muhasabah al-Nafs memberikan implikasi yang positif dalam kalangan pengurus projek. Antaranya, ia dapat melahirkan pengurus projek yang lebih beriman dan bertakwa kepada Allah SWT; lebih berdisiplin, amanah dan tanggungjawab, serta berakhlak mulia. Hal ini seiring dengan ajakan agar sentiasa melaksanakan amal kebaikan dan meninggalkan segala keburukan. Seterusnya, 48 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 dikukuhkan dengan pengawasan diri (muhasabah al-Nafs) yang menekankan kewajipan mempercayai bahawa segala perbuatan yang dilakukan oleh pengurus projek di muka bumi ini sentiasa diketahui oleh Allah SWT. Secara keseluruhannya, amalan hisbah secara teoretikalnya akan melahirkan pengurus projek yang sentiasa berwaspada dengan sebarang perkara syubhah dan beriltizam untuk menjauhi perkara-perkara yang tidak mendatangkan kemaslahatan kepada diri dan masyarakatnya. Kesimpulan Kesimpulannya, perbincangan dalam makalah ini telah membincangkan konsep hisbah yang menekankan amar makruf nahi munkar di samping dikukuhkan dengan etika muhasabah al-Nafs. Mana-mana pengurus projek yang mengamalkan hisbah dengan berpandukan mekanisme yang telah dibincangkan dalam pengurusannya, ia akan mudah mengawal dirinya daripada melakukan perkara-perkara yang negatif kerana semua tingkah lakunya dalam pengetahuan Allah SWT. Malah, mereka akan lebih bersungguh-sungguh untuk melakukan amal kebaikan dan berusaha untuk menjadi orang yang lebih baik. Bukan itu sahaja, mereka juga akan lebih bertanggungjawab, amanah dan berdisiplin terhadap tugas atau kerja yang diberikan. Justeru, amalan hisbah ini sangat penting dan ia perlu diamalkan oleh semua pengurus projek. Hal ini bagi membantu mengatasi masalah-masalah seperti perbuatan rasuah, pecah amanah dan tidak bertanggungjawab dalam kalangan pengurus projek. Rujukan Abdullah, A. (2000). Hisbat Dan Pentadbiran Negara. Kuala Lumpur: IKDAS Sdn. Bhd. Abu Bakar, J. M. (2017). Pengurus Projek TNB Ditahan SPRM. Retrieved from http://www.utusan.com.my/berita/jenayah/pengurus-projek-8232-tnb-ditahan-sprm1.479901 Dasuqi, I. (1962). Al-Hisbah fi al-Islam. Kaherah: Maktabah Dar al-‘Urubah. Devi, T. R. (2013). The Role of Project Manager in Improving the Projects Performance. International Journal of Engineering Research, 5(8), 27–29. Retrieved from www.ijerd.com. Ibrahim, A. (2015). Kepentingan Hisbah dan Amalannya di Malaysia. Jurnal Islam Dan Masyarakat Kontemporari, 11, 26–39. Retrieved from https://journal.unisza.edu.my/jimk/index.php/jimk/article/viewFile/81/68. Ibrahim, A. (2015). Amalah Hisbah di Malaysia. Kuala Lumpur: Dewan Bahasa dan Pustaka. Ibrahim, A. Q., Ghafar, A., Don, H., & Faisal, M. (2017). Konsep Hisbah Dan Pengurusan Hal Ehwal Islam Mais Dan Jais Di Negeri Selangor Darul Ehsan. Jurnal AL-ANWAR, Persatuan Bekas Mahasiswa Islam Timur (PBMITT), 1(June), 51–66. Kamaruding, M., Ibrahim, R. A. R. @, Zulkafa, I. S., & Naim, W. N. F. W. M. (2018). The Concept of Islamic-Based Management of Construction Project. International Journal of Academic Research in Business and Social Sciences, 8(9), 705–715. https://doi.org/10.6007/IJARBSS/v8-i9/4649 Kamaruding, M., & Kamaruding, S. (2018). Aplikasi Kaedah Kepimpinan Berteraskan Qalb dalam Kalangan Pelaku Pembangunan. Application of Qalb-based Leadership among Development Actors. Sains Insani eISSN : [ 0127-7871 ], 3(2), 83–88. Kusumawati, Z. (2015). Peran Hisbah Dalam Mekanisme Pasar Islami. Islamic Economics Journal, 1(2), 245. https://doi.org/10.21111/iej.v1i2.354. 49 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Lebar, O. (2015). Penyelidikan Kualitatif. Pengenalan Kepada Teori dan Metode. Perak: Penerbit Universiti Sultan Idris, Tanjong Malim. Makhsin, M. (2008). Hisbah: Sistem Pengawasan Dan Etika Pengurusan Islam. Sintok: Universiti Utara Malaysia. Makhsin, M., & Ilias, M. fadhli. (2013). Pengaruh Hisbah Sosial Ke atas Penghayatan Akhlak Remaja. Jurnal Pembangunan Sosial, 16, 155–169. Makhsin, M., Tamuri, A. H., Che Noh, M. A., & Ilias, M. F. (2012). Hisbah Pembelajaran Kendiri dalam Pendidikan Islam. Journal of Islamic and Arabic Education, 4(1), 45–60. Mamat, Z. (2010). Institusi Hisbah dan Peranannya dalam Mengawal Kegiatan Ekonomi Negara Islam. Jurnal Muamalat, 3, 113–138. Neuendorf, K.A. (2002). The content analysis guidebook. California, US: Sage Publications. Project Management Institue. (2017). A Guide to the Project Management Body of Knowledge, (6th Edition). USA: PMI. Schreier, M. (2012). Qualitative Content Analysis In Practice. London: Sage Publications Ltd. Weber, R.P. (1990). Basic content analysis. Newburry Park, CA: SAGE Publication Ltd. Yakkub, M. Y. (2019). Pemilik Syarikat dan Pengurus Projek Ditahan Rasuah Bina Gudang. Retrieved from http://www.kosmo.com.my/terkini/pemilik-syarikat-pengurus-projekditahan-rasuah-bina-gudang-1.891563. Zaidan, A. K. (2011). Nizām Al-Qadha’fi Al-Syariah Al-Islamiyyah. 50 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 INTEGRITI & HISBAH DALAM MEKANISMA PENGURUSAN ZAKAT DI INSTITUSI ZAKAT Caturida Meiwanto Doktoralina1 1 PhD student at the Center for Islamic Development Management Studies (ISDEV) and senior lecturer at the Faculty of Economics and Business, Accounting Program at Mercu Buana-Jakarta Indonesia, (E-mail: [email protected]; [email protected]) Abstrak: Integriti dan aktiviti pengawasan yang berakauntabiliti (hisbah) adalah sangat diperlukan dalam mekanisma pengurusan zakat. Keperluannya ialah agar institusi zakat secara tekal melakukan hisbah dalam melaksanakan pengurusan zakat. Selain itu, pelaksanaannya integriti dan hisbah pengurusan memerlukan data sebenar muzakki dan mustahikk disetiap institusi zakat. Tujuan daripada kajian ini adalah untuk memberikan peranan integriti dan hisbah dalam mekanisma pengurusan zakat institusi khususnya berkenaan kutipan dan pengagihan zakat di Indonesia. Terdapat dua objektif kajian. Pertama, bagaimana mekanisma integriti dan hisbah dilakukan atas aktiviti pembayaran zakat di institusi zakat. Kedua, Apakah peranan integriti dan hisbah telah dilakukan dengan membahagikan nisab kutipan dengan agihan zakat. Metodologi kajian adalah menggunakan analisis kandungan dokumentasi yang berkaitan dengan integriti dan hisbah dalam mekanisma kutipan dan pengagihan zakat. Data diperolehi daripada Laporan Badan Amil Zakat Nasional (BAZNAS) dan dokumen kajian empirikal. Analisis kandungan dokumentasi ini menunjukkan bahawa integriti dan hisbah wajib dilaksanakan oleh institusi zakat. Perkara ini menjadi asas pengesahan sikap profesional dalam membangun kepercayaan kepada institusi. Selain itu, integriti dan hisbah juga boleh menjadi standard asas bagi institusi zakat bagi kutipan dan agihan zakat. Implikasi kajian ini akan membantu meningkatkan kesedaran tentang pentingnya integriti dan hisbah dalam kutipan dan pengagihan zakat di institusi zakat. Kajian ini memberikan gambaran tentang faktor-faktor yang menjadi keperluan utama institusi zakat dalam meningkatkan integriti dan hisbah pengurusan zakat khususnya dalam perkara kutipan dan pengagihan zakat. Kajian ini menjelaskan konsep integriti data dari perspektif Islam dan hisbah mengenai kutipan dan pengagihan zakat di Indonesia dan diharapkan dapat menyelesaikan cabaran penyebab kurangnya kutipan zakat. Keywords: Hisbah, Institusi Zakat, Kutipan Zakat, Pengagihan Zakat. Pengenalan Kedudukan zakat selain daripada salah satu daripada rukun Islam juga merupakan ibadah yang wajib dilakukan oleh setiap Muslim yang layak. Matlamat zakat ialah membantu masyarakat untuk menyelesaikan kemiskinan dan membuat perubahan sosial di peringkat komuniti, organisasi dan antarabangsa (Ali & Hatta, 2014). Oleh itu, mekanisma pentadbiran pengurusan zakat menjadi penting dalam kehidupan umat Islam. Pentingnya perkara pengurusan zakat ini adalah sesuai dengan firman Allah SWT dalam surah at-Taubah, (9:60)1. Secara empirikal, mekanisma “Sesungguhnya zakat-zakat itu hanyalah untuk orang-orang fakir, orang-orang miskin, pengurus-pengurus zakat, para mu’allaf, yang dipujuk hatinya untuk (memerdekakan hamba), orang-orang yang berhutang, untuk jalan Allah SWT dan orang-orang yang sedang dalam perjalanan, sebagai sesuatu ketetapan yang diwajibkan Allah SWT, dan Allah Maha Mengetahui lagi Maha Bijaksana (surah at-Taubah, 9:60)” 1 51 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 pengurusan berkaitan dengan struktur fungsi pelaksanaan dalam operasional dan organisasi (Bechtel, 2008; Bechtel & Abrahamsen, 2005). Ianya kerana kebaikan operasional dalam fungsi pelaksanaan pengurusan zakat memberi impak kepada kepercayaan masyarakat (Oladimeji Abioye Mustafa, Har Sani Mohamad, & Akhyar Adnan, 2013) dan membantu asnaf yang memerlukan (Nadzri, Rahman, & Rashidah & Omar, 2012). Pengurusan zakat di Indonesia dinyatakan dalam visi dan misi institusi Badan Amil, Zakat, Infak dan Sedekah Nasional (BAZNAS) yang menyokong kewujudan pelaksanaan sistem ke arah pengoptimuman daripada al-Qur'an dalam Surah at-Taubah (9: 103)2, Surah adz-Dzariyat (51:19)3, Surah al-Ma’aarij (70:24-25)4 (Sanep & Hairunnizam, 2005). Secara teorinya, zakat yang ditunaikan oleh golongan kaya (muzakki) akan diagihkan kepada lapan asnaf (mustahikk). Namun, mekanisma pengurusan zakat di Indonesia masih belum optimum untuk meningkatkan ekonomi mustahikk kerana data muzakki dan mustahikk belum sepenuhnya terkumpul di Institusi Zakat (Badan Amil Zakat Nasional, 2017; Outlook Zakat Indonesia, 2018). Integriti dalam Islam bermakna istiqamah iaitu berpegang teguh pada pendirian untuk sentiasa mematuhi perintah Allah SWT, baik dalam kepercayaan, kata-kata, dan perbuatan5. Adapun hisbah sebagai pengawasan kepada aktiviti pengurusan bermakna tanggungjawab agama yang berasaskan menyuruh kepada kebaikan dan mencegah daripada berlakunya kemungkaran yang boleh memperteguhkan pelaksanaan pengurusan zakat di Institusi Zakat. Perkara perbezaan jumlah muzakki dan mustahikk dalam data Pemerintah Republik di pelbagai wilayah di Indonesia merupakan isu yang menjadi kajian pentingnya integriti dan hisbah. Kecenderungan masyarakat memerhatikan laporan penyata kewangan dan aktiviti pada setiap akhir tahun dapat memerhatikan mekanisma pengurusan zakat secara telus memerlukan integriti dan hisbah yang diuruskan dengan penuh keutamaan (Mahmood Zuhdi, 2003). Berdasarkan perkara tersebut, kajian integriti & hisbah dalam mekanisma pengurusan zakat di institusi zakat diperlukan kerana memberi kesan kepada pembinaan sosio-ekonomi masyarakat (Badan Amil Zakat Nasional, 2017; Doktoralina, 2016a, 2016b, 2017). Persoalannya, Pertama, bagaimana mekanisma integriti dan hisbah atas aktiviti pembayaran zakat di institusi zakat. Kedua, apakah peranan integriti dan hisbah telah dilakukan dengan membahagikan nisab kutipan dan agihan zakat. Justeru, kertas kerja ini mempunyai dua bahagian utama. Pertama, memberikan gambaran tentang faktor yang menjadi keperluan utama institusi zakat dalam meningkatkan integriti dan hisbah atas pengurusan zakat khususnya dalam hal kutipan dan pengagihan zakat. Kedua, menjelaskan konsep integriti dalam perspektif Islam dan hisbah mengenai kutipan dan pengagihan zakat di Indonesia. 2 Ayat tersebut secara eksplisit menuntut kepada negara agar memastikan kewajiban zakat dapat ditunaikan secara baik dan tepat. Dengan dasar ayat tersebut para ulama fiqh menyimpulkan pengambilan zakat dengan kekuatan hanya dapat dilakukan oleh pemerintah yang memiliki kepentingan dan kuasa yang dapat dipertanggungjawabkan. 3 “Dan pada harta-harta mereka, (ada pula bahagian yang mereka tentukan menjadi) hak untuk orang miskin yang meminta dan orang miskin yang menahan diri (daripada meminta).” 4 “Dan mereka (yang menentukan bahagian) pada harta-hartanya, menjadi hak yang termaklum. Bagi orang miskin yang meminta dan orang miskin yang menahan diri (daripada meminta);” 5 Imam Qurthubiy, Tafsir al-Qurthubiy, juz 15. 52 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Kajian lepas Terdapat dua perkara utama yang ditekankan dalam kajian lepas. Pertama, mekanisma kutipan dan pengagihan zakat di Indonesia. Kedua, intigriti dan hisbah dalam institusi zakat di Indonesia. Mekanisma Kutipan dan Pengagihan Zakat di Indonesia Islam menyatakan bahawa semua aktiviti mestilah dijalankan mengikut syariah, sebagaimana dinyatakan dalam Al-Quran surah al-Isra (17:80). Pada prinsipnya pengurusan zakat (seperti kutipan, pentadbiran dan pengagihan) di Indonesia termaktub dalam Peraturan Pemerintah Republik Indonesia Nombor 14 berhubungan dengan pelaksanaan undang-undang Nombor 23 Tahun 2014 tentang pengurusan zakat (Ministry of Religious Affairs of the Republic of Indonesia, 2018). Pemerintah bertindak sebagai pengatur dan penyelia, sementara institusi zakat menguatkan kedudukan dalam peningkatan dan kemakmuran ummah (Sudarwati & Sayekti, 2011). Namun, perkara yang harus ditekankan adalah membangkitkan usaha sama potensi zakat yang diperoleh daripada muzakki dan validiti data mustahikk. Perkara ini penting kerana potensi zakat berbanding realiti kutipan zakat masih rendah (Badan Amil, Zakat, Infak, Sedekah Nasional, 2017). Perkara ini juga menyebabkan kebimbangan masyarakat terhadap keadilan ekonomi dan sosial kerana masih belum mempunyai data muzakki serta mustahikk yang lengkap dalam insitusi zakat (Doktoralina, Bahari, Ismail, Herliansyah, & Putri, 2018). Rendahnya realiti berbanding potensi kerana belum lengkapnya data muzakki & mustahik antara Pemerintah (Kementerian Sosial) dengan Institusi zakat banyak menjadi kajian dalam pengurusan zakat daripada perspektif Islam dan konvensional. Walau Bagaimanapun matlamat kajian adalah demi meningkatkan mekanisma pengurusan yang profesional. Adapun pandangan konvensional kajian adalah berkaitan dengan peranan aktiviti seharian seperti optimum penggunaan media sosial (Doktoralina & Bahari, 2019), zakat sebagai pengurang cukai (Abu Bakar & Abdul Rahman, 2007; Andriani & Fathya, 2013; Badan Amil Zakat Nasional, 2017; Kahf, 1999) dan sosialisasi (Chalikuzhi, 2009). Salah satu contoh mekanisma pengurusan zakat di Indonesia ialah dengan mengikuti mustahikk dalam program kegiatan ekonomi sehariannya seperti perniagaan, pertanian, persekolahan dan bantuan aktiviti seperti latihan keterampilan (Manara, 2018; Muhammad, Lubis, & Hakim, 2018; Outlook Zakat Indonesia, 2018). Perkara ini juga dapat menghindarkan daripada double accounting kerana dapat mengelakkan pertindihan pengelompokan fakir dengan miskin menurut Pemerintah dan institusi zakat. Dengan demikian, kecekapan penyelenggaraan mestilah dilakukan bagi mengukuhkan amil zakat yang dipercayai, profesional dalam mengurus institusi dengan telus dan disokong oleh pemerintah (Beik & Arsyianti, 2013; Didin Hafidhuddin, 2011). Perkara ini penting kerana walaupun terdapat perpaduan dalam Islam dan konvensional dalam mekanisma pengagihan Zakat namun mekanisma integriti dan hisbah belum dilaksanakan secara optimum. Integriti dan Hisbah dalam Institusi Zakat di Indonesia Salah satu perkara umum kajian pengurusan institusi yang baik ialah berhubungan tanggungjawab sosial yang berintegriti dan prestasi kewangan (Rodriguez-Fernandez, 2016). Secara teori, integriti adalah konsep yang menonjolkan berpegang teguh pada pendirian antara tindakan, nilai dan 53 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 prinsip (Harefa, 2004). Muhammad Syukri Salleh, (2000), (2003), (2008) menyatakan Muslim sepatutnya memperhatikan tindakan, nilai dan prinsip wajib iaitu perhubungan mendatar sesama manusia dan sumber alam (hablum minannas) serta hablum minallah (perhubungan menegak antara Allah SWT dengan manusia). Selain integriti, salah satu bahagian lain yang diperlukan dalam suatu pengurusan ialah hisbah. Hisbah pula merupakan elemen penting dalam pengurusan Islam sebagaimana Surah al-A’raf (7:157). Secara deduktifnya hisbah berperanan sebagai sistem pengawasan terhadap institusi, organisasi dan individu (Abdullah, 2000; Makhsin, 2008). Beberapa kajian hisbah dalaam pengurusaan telah dilakukan di Malaysia (Ibrahim, 2015). Salah satunya adalah hisbah muttasib iaitu bertanggungjawab memastikan hak-hak Allah SWT ini ditunaikan oleh orang Islam yang berada di bawah jagaannya (Mamat, 2010). Perkara ini menjadi penting kerana mekanisma hisbah dalam institusi zakat di Indonesia masih terbatas. Badan Amil, Zakat, Infak dan Sedekah Nasional (BAZNAS) di Indonesia sebetulnya telah melaksanakan pengurusan pentadbiran berkualiti melalui International Standard Operational 9001:2015 (Tribunnews.com, 2019). Matlamatnya ialah untuk meningkatkan integriti, pengurusan yang baik, telus dan bertanggungjawab. Walau bagaimanapun perkara ini masih dilihat dalam pandangan Islam. Contoh mekanisma hisbah di institusi zakat Indonesia ialah pengauditan penyata kewangan dan pengurusan seperti membentuk polisi kutipan, pemprosesan, pengagihan hingga kepada ketelusan kutipan dan agihan zakat (Outlook Zakat Indonesia, 2018). Menurut Hafidhuddin, (2008) strategi sistem zakat nasional yang berperanan dengan baik dapat mengoptimalkan pengembangan berbagai sektor mustahikk. Bahkan seterusnya dapat menyampaikan pelaksanaan standard kecekapan kerja amil zakat untuk pembentukan unit kecekapan bagi perancangan pengumpulan, perancangan pengagihan, transaksi kewangan zakat, analisis prestasi kewangan zakat, kecairan dana pengagihan zakat, pelaporan tentang zakat dan pencegahan pengubahan wang haram di semua wilayah di Indonesia (Doktoralina, Bahari, & Abdullah, (2018); Hafidhuddin, (2008); Outlook Zakat Indonesia, 2018). Lompang Kajian Sebagaimana huraian, maka lompang kajian konseptual yang dilakukan adalah mengukuhkan konsep integriti dan hisbah dalam institusi zakat di Indonesia. Terutamanya ialah berhubungan dengan strategi perakaunan ke atas kutipan dan pengagihan zakat yang telah dinyatakan (Didin Hafidhuddin, 2008; Outlook Zakat Indonesia, 2018). Jika konsep institusi zakat hanya dilakukan audit ke atas penyata kewangan di akhir tempoh laporan kewangan. Maka analisis yang dilakukan saat ini ialah mencadangkan agar institusi zakat di Indonesia menyediakan bahagian integriti dan hisbah secara Islam untuk prinsip pelaporan perakaunan Islam sebagaimana dinyatakan dalam surat al-Baqarah (2:282)6. 6 Wahai orang-orang yang beriman! Apabila kamu menjalankan sesuatu urusan dengan hutang piutang yang diberi tempoh hingga ke suatu masa yang tertentu maka hendaklah kamu menulis (hutang dan masa bayarannya) itu dan hendaklah seorang penulis di antara kamu menulisnya dengan adil (benar) dan janganlah seseorang penulis enggan menulis sebagaimana Allah telah mengajarkannya. Oleh itu, hendaklah ia menulis dan hendaklah orang yang berhutang itu merencanakan (isi surat hutang itu dengan jelas). Dan hendaklah ia bertaqwa kepada Allah Tuhannya, dan janganlah ia mengurangkan sesuatu pun dari hutang itu. Kemudian jika orang yang berhutang itu bodoh atau lemah atau ia sendiri tidak dapat hendak merencanakan (isi itu), maka hendaklah direncanakan oleh walinya dengan 54 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Perbincangan Pentingnya masalah sosial seperti kemiskinan, kesihatan dan pendidikan seperti dinyatakan Ramadhan & Al, (2019); Ruthven, (2012); Sofyani, Ulum, Syam, & Wahjuni, (2012) memerlukan kepada pentadbiran zakat yang profesional. Islam mempunyai kaedah yang bersesuaian untuk mengatasi masalah ini dengan menggunakan dana sosial yang diperoleh daripada zakat, infaq, sedekah, dan wakaf. Oleh kerana itu, konsep pelaksanaan zakat yang memiliki integriti dan hisbah tidak hanya terhenti kepada penerimaan dan pembahagian zakat sahaja, tetapi harus ada satu bentuk pertanggung jawaban seperti laporan kewangan yang akan menjadi jambatan maklumat bagi semua pihak yang mempunyai minat. Sesetengah pengguna maklumat berkaitan dengan institusi zakat antaranya ialah muzakki, pemerintah, pengurusan amil, masyarakat umum dan mustahiq juga dapat menjadi hisbah yang dibenarkan. Matlamatnya ialah untuk menghindarkan pertindihan pengelompokan muzakki dan mustahikk menurut Pemerintah dan institusi zakat. Perakaunan Islam sebagai proses penyata maklumat yang tidak terhad kepada data kewangan kepentingan entiti sahaja tetapi turut memastikan entiti beroperasi secara berterusan dalam ikatan shari'ah Islam dan menyampaikan kepada matlamat falah untuk mencapai kebahagiaan, kebajikan rohani dan material (Triyuwono, 2012:337). Oleh itu, sebetulnya peranan integriti dan hisbah dalam perakaunan adalah menyokong penyempurnaan salah satu maksud pandangan Didin Hafidhuddin, (2008); Outlook Zakat Indonesia, (2018) agar institusi zakat menyelesaikan pola pendataan secara holistik, integriti, sistematik dan positif dalam perspektif Islam sesuai dengan alQuran Surah al-Baqarah (2;282) iaitu manusia sentiasa terarah melakukan kebaikan dan mencegah kemungkaran (Ibrahim, 2015). Institusi zakat telah banyak berperanan dalam program kegiatan agihat zakat. Beberapa program yang telah dilakukan bersesuaian dengan Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 iaitu melaksanakan aktiviti perancangan, pelaksanaan dan penyelarasan kutipan, pengedaran dan pengagihan zakat (BAZNAS & UNDP, 2017). Oleh itu, walaupun insitusi zakat telah melakukan mekanisma pengawasan perakaunan dan mekanisma audit (baik audit laporan penyata kewangan mahupun audit ke atas pentadbiran pengurusan), akan tetapi masih bersifat konvensional. Pandangan perakaunan konvensional masih lagi membawa pemikiran manusia yang dikuasai oleh nafsu yang dikendalikan syaitan (Andikawati, 2014). Adapun bagi perakaunan Islam yang berasal dari Allah SWT diharapkan dapat digunakan untuk mewujudkan sistem ekonomi Islam yang memiliki integriti dan hisbah yang tidak merosakkan alam, akidah dan ketetapan Allah SWT. Oleh itu, penyempurnaan standard mekanisma Institusi Zakat khususnya dalam peranan integriti dan hisbah ialah berhubungan dengan mekanisma pengurusan pentadbiran perakaunan. adil benar); dan hendaklah kamu mengadakan dua orang saksi lelaki dari kalangan kamu. Kemudian kalau tidak ada saksi dua orang lelaki, maka bolehlah, seorang lelaki dan dua orang perempuan dari orang-orang yang kamu setujui menjadi saksi, supaya jika yang seorang lupa dari saksi-saksi perempuan yang berdua itu maka dapat diingatkan oleh yang seorang lagi. Dan jangan saksi-saksi itu enggan apabila mereka dipanggil menjadi saksi. Dan janganlah kamu jemu menulis perkara hutang yang bertempoh masanya itu, sama ada kecil atau besar jumlahnya. Yang demikian itu, lebih adil di sisi Allah dan lebih membetulkan (menguatkan) keterangan saksi, dan juga lebih hampir kepada tidak menimbulkan keraguan kamu. Kecuali perkara itu mengenai perniagaan tunai yang kamu edarkan sesama sendiri, maka tiadalah salah jika kamu tidak menulisnya. Dan adakanlah saksi apabila kamu berjual-beli. Dan janganlah manamana jurutulis dan saksi itu disusahkan. Dan kalau kamu melakukan (apa yang dilarang itu), maka sesungguhnya yang demikian adalah perbuatan fasik (derhaka) yang ada pada kamu. Oleh itu hendaklah kamu bertaqwa kepada Allah; dan (ingatlah), Allah (dengan keterangan ini) mengajar kamu; dan Allah sentiasa Mengetahui akan tiap-tiap sesuatu. 55 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Step 1: Synchronization Step 2 OPTIMASI PERANAN INTEGRITI DAN HISBAH Muzakki Mustahiq Pusat Data Mustahiq Step 3 Pusat Data Muzakki Biasiswa Kampong Siaga PROGRAM INSTITUSI ZAKAT Rumah Sihat Integriti dan Hisbah Dakwah Modal Mikro Komuniti Pemberdayaan Pendidikan Pemuliharaan Alam Sekitar Pemberdayaan Sinergi data Boarding dengan School Pembangunan Pemerintah Perniagaan Tindak Balas Kajian Kesihatan PERAKAUNAN Strategik ZAKAT Rajah 1: Konsep Integriti dan Hisbah (IH) dalam Institusi Zakat Sumber: Pengembangan Konsep daripada BAZNAS Berdasarkan Rajah 1, model konsep Langkah Pertama adalah Institusi Zakat melakukan penyegerakan secara lengkap mengenai data muzakki dan mustahikk sebagai aset melalui pusat data muzakki dan mustahikk. Seterusnya pusat data dilaporkan dalam sesawang institusi zakat dan media sosial. Kepentingannya adalah agar masyarakat memiliki peranan dalam media pengawasan ekternal, sehingga integriti dan hisbah bukan hanya dalam penerapan internal malahan juga menyertakan penilaian ekternal. Pihak internal institusi zakat melakukan mekanisma pentadbiran pengurusan dan melakukan pengawasan internal. Adapun pihak eksternal (masyarakat) melakukan pengawasan aktiviti kegiatan. Tujuan daripada aktiviti dalaman disertakan ialah untuk memperolehi kepercayaan masyarakat. Setelah aktiviti dalaman melakukan tugasannya, maka Langkah Kedua berperanan sebagai mengoptimumkan sistem jaminan mutu dalaman institusi Zakat. Langkah tersebut haruslah memiliki integriti dan hisbah dengan memperincikan perkara dimulai dengan input-process-output pentadbiran dalaman berkaitan data muzakki serta mustahikk dan program yang akan dilaksanakan 56 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 oleh institusi Zakat. Keperluan tersebut turut berperanan untuk menguruskan operasional dengan optimum ke atas proses pengeluaran dan menganalisis kutipan serta pengagihan yang boleh diambil kira untuk perakaunan. Selain itu, integriti dan hisbah juga memainkan peranan penting dalam mengoptimumkan maklumat daripada semua pihak yang mengikut serta dalam Lembaga Zakat. Langkah Ketiga ialah program institusi zakat dan program untuk pembangunan komuniti yang dijalankan oleh BAZNAS mestilah selari dengan data Pemerintah. Matlamatnya adalah untuk membolehkan kewujudan kesepaduan data dan tidak berlaku double accounting dalam pelbagai program aktiviti yang dilakukan Pemerintah kepada mustahikk. Oleh kerananya integriti dan hisbah dalam langkah ini adalah memastikan bahawa norma dan kaedah sesuai Islam. Seterusnya Langkah Keempat ialah Akauntan atau pekerja yang bertanggungjawab terhadap organisasi dalaman zakat wajib untuk melakukan pemantauan dan penilaian aktiviti-aktiviti dan bukti-bukti fizikal laporan. Ini bermakna pihak akauntan mestilah menerima laporan aktiviti dan laporan kewangan yang telah mendapat kelulusan daripada pelbagai elemen yang dipertanggungjawabkan untuk aktiviti tersebut. Di sinilah proses terakhir iaitu semua aktiviti telah dijalankan penuh dengan integriti dan hisbah bersesuaian prinsip Islam. Selain proses audit, institusi zakat juga perlu menggunakan perkhidmatan Akauntan Awam yang profesional yang memahami konsep Perakaunan Syariah, bukanlah dari Perakaunan Konvensional. Langkah Kelima ialah menyokong semua langkah dalam penyampaian maklumat kepada orang ramai. Ia juga boleh menyokong bukti audit mengenai pengurusan pentadbiran dan perakaunan yang telah dilakukan institusi eksternal. Sehingga pada akhirnya semua laporan dikembalikan kepada orang awam dan pembuat keputusan lain. Langkah-langkah tersebut menyokong kajian Muhammad Syukri Salleh (2014) agar pengurusan zakat dapat dikonfigurasikan secara lengkap dengan merujuk kepada sumber Islam, bukan kepada definisi yang berubah daripada konsep etniksentris Barat iaitu konsep etnik-sentris Barat selalunya tidak memperhatikan peranan agama (motivasi intrinsik Islami) sebagai pengambil kira sesuatu keputusan. Sekiranya konsep integriti dan hisbah ini berjalan dengan lancar maka mekanisma pengurusan zakat di Indonesia akan berfungsi. Kesimpulan BAZNAS telah menerapkan mekanisma pengurusan zakat yang berintegriti. Mekanisma pengurusan ditunjukkan melalui program kerja secara pembangunan lestari. Bentuk sokongan dilakukan melalui kerjasama dengan United Nation Development Program. Matlamatnya adalah untuk menunjukkan profesionalisme pengurusan zakat. Perkara ini juga dalam rangkaian membantu mustahikk meningkatkan kedudukan ekonomi mereka. Namun, faktor utama yang menjadi perhatian ialah keperluan integriti dan hisbah dalam mekanisma pengurusan zakat iaitu ketepatan data muzakki dan mustahikk dalam berbagai wilayah di Indonesia. Tujuannya adalah untuk memperkuatan pelaksanaan pengurusan zakat secara optimum, data muzakki serta mustahikk yang lengkap dan kesamaan data dengan Pemerintah. Selain itu, institusi zakat turut melaksanakan prinsip perakaunan dengan baik namun belum menggunakan akauntan publik syariah dengan lebih meluas. 57 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Peranan integriti dan hisbah telah dilakukan dengan membahagikan perkadaran kutipan dan agihan zakat. Program perkadaran kutipan dan agihan telah dinyatakan dalam outlook zakat dan laporan kewangan dalam setiap tahunannya. Namun demikian, masih diperlukan sokongan Pemerintah dalam meningkatkan ekonomi mustahikk. Salah satu bentuk sokongan ialah mempunyai data yang tepat dan sama antara institusi zakat dan Pemerintah. Matlamatnya ialah supaya zakat difahami dan dilaksanakan oleh Muzakki serta perolehan data mustahikk memiliki kesamaan dengan Pemerintah yang secara positif tidak memiliki pencatat berganda antara kutipan dan pengagihan. Perkara ini juga boleh memberikan sumbangan kajian kepada pihak institusi zakat yang ada di setiap wilayah bagi memperoleh data sebenar dalam pengagihan zakat. Usaha inovatif seperti sosialisasi konsep mardhatillah dalam kutipan dan pengagihan zakat perlu mendapat pengawasan yang berintegriti. Sumbangan kajian dokumentasi ini meningkatkan kesedaran tentang pentingnya integriti dan hisbah dalam kutipan dan pengagihan zakat dalam institusi zakat. Oleh itu, objektif utama konsep kajian saintifik adalah untuk memupuk rangka kerja praktikal negara melalui institusi zakat dalam merangsangkan disiplin muzakki untuk membayar zakat dan pengumpulan data mustahikk yang komprehensif untuk menggalakkan zakat serta institusi membangunkan pemusatan data lapan asnaf zakat dan penambahan ilmu mustahikk bersesuaian dengan perkembangan perubahan zaman/teknologi. Setelah data diperolehi oleh institusi zakat, maka sistem pemberdayaan yang tepat bagi Mustahikk dapat dilaksanakan. Justeru, implikasi penerapan integriti dan hisbah ini dapat memberi kesan kepada peningkatan kutipan zakat di Indonesia. Rujukan Abdullah, A. H. (2000). Hisbah dan pentadbiran negara. IKDAS. Abu Bakar, N. B., & Abdul Rahman, A. R. (2007). A Comparative Study of Zakah and Modern Taxation. J. KAU: Islamic Economics, 20(1), 25–40. Ali, I., & Hatta, Z. A. (2014). Zakat as a Poverty Reduction Mechanism Among the Muslim Community: Case Study of Bangladesh, Malaysia, and Indonesia. Asian Social Work and Policy Review, 8(1), 59–70. Andikawati, D. (2014). Laporan Keuwangan Lembaga Masjid (Studi kasus pada lembaga masjid Agung Anaz Mahfudz dan Masjid Al--Huda). Andriani, S., & Fathya, F. (2013). Zakat Sebagai Pengurang Pajak Penghasilan pada Badan Amil Zakat. JRAK, 4(1), 13–32. Badan Amil Zakat Nasional. (2017). Indonesia Zakat Outlook 2017. Indonesia. BAZNAS & UNDP. (2017). Peran Zakat dalam Mendukung Tujuan Pembangunan Berkelanjutan. Jakarta, Indonesia: BAZNAS & UNDP. Retrieved from https://www.undp.org/content/dam/indonesia/2017/doc/INS-Zakat-Indonesian.pdf Bechtel, W. (2008). Mechanisms in cognitive psychology: What are the operations? Philosophy of Science, 75(5), 983–994. Bechtel, W., & Abrahamsen, A. (2005). Explanation: A mechanist alternative. Studies in History and Philosophy of Science Part C: Studies in History and Philosophy of Biological and Biomedical Sciences, 36(2), 421–441. Beik, I. S., & Arsyianti, L. D. (2013). Optimization of Zakat Instrument in Indonesia’s Poverty Alleviation Programme. In ‘Poverty Alleviation and Islamic Economics and Finance: Current Issues and Future Prospect’ (pp. 1–19). Chalikuzhi, A. (2009). Problems and prospects of contemporary zakat management: A qualitative embedded case studies investigation. Unpublished Dissertation. 58 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Didin Hafidhuddin. (2008). Agar Harta Berkah dan Bertambah (Gerakan Membudayakan Zakat,Infaq, Sedekah dan Wakaf) (Edisi 2). Gema Insani. Didin Hafidhuddin. (2011). Peran Strategis Organisasi Zakat Dalam Menguatkan Zakat Di Dunia (The Strategic Role of Zakat Organization in Strengthening Zakah in the World). Jurnal Ekonomi Islam Al-Infaq, 2(1), 1–4. Doktoralina, C. M. (2016a). Potential Income Zakat Revenue in Private Universities: Conceptual Framework Analysis. In The International Graduate Workshop ISDEV 11th (INGRAW-11). Doktoralina, C. M. (2016b). Relationship Between Extrinsic Motivation And Compliance To Pay Income Zakat Among Academic People In Indonesia: Conceptual Framework Analysis. In Workshop Antarbangsa Pembangunan Berteraskan Islam (Vol. 9, pp. 10–16). Doktoralina, C. M. (2017). Niat Membayar Zakat Pendapatan Dalam Kalangan Ahli Akademik. The 12 th ISDEV International Graduate Workshop (INGRAW). Doktoralina, C. M., & Bahari, Z. (2019). Hashtag (#) Zakat Play a Role in Marketing Politics. Malaysia. Doktoralina, C. M., Bahari, Z., & Abdullah, S. R. (2018). Mobilisation of Income Zakat Payment in Indonesia. Jurnal Ekonomi Dan Bisnis Islam, 3(2), 179–194. https://doi.org/https://doi.org/10.24042/febi.v3i2.3659 Doktoralina, C. M., Bahari, Z., Ismail, N. A., Herliansyah, Y., & Putri, G. P. (2018). Role of accounting Zakat as a support function in supply chain management: A resurrection of the Islamic economy. International Journal of Supply Chain Management, 7(5), 336–342. Harefa, A. (2004). Membangkitkan Etos Profesionalisme. Jakarta, Indonesia: Gramedia Pustaka Utama. Ibrahim, A. (2015). Jurnal Islam dan Masyarakat Kontemporari. Jurnal Islam Dan Masyarakat Kontemporari, 1(11), 26–39. Retrieved from https://journal.unisza.edu.my Kahf, M. (1999). The Principle of Socio-economic Justice in the Contemporary Fiqh of Zakah. IQTISAD Journal of Islamic Economics, 1(1), 24–44. Mahmood Zuhdi, A. M. (2003). Pengurusan Zakat. Kuala Lumpur: Dewan Bahasa Dan Pustaka. Makhsin, M. (2008). Hisbah: sistem pengawasan dan etika pengurusan Islam. UUM Press. Mamat, Z. (2010). Institusi Hisbah dan Peranannya dalam Mengawal Kegiatan Ekonomi Negara Islam. Jurnal Muamalat, 3, 113–138. Manara, A. S. (2018). Strategy Model for Increasing the Potential of Zakat through the Crowdfunding- Zakat System to overcome Poverty in Indonesia. International Journal of Zakat, 3(4), 17–31. Ministry of Religious Affairs of the Republic of Indonesia. (2018). Isu Pokok Pembahasan Munas Forum Zakat. Retrieved from https://kemenag.go.id Muhammad, H., Lubis, D., & Hakim, D. B. (2018). Faktor-faktor yang Memengaruhi Keberhasilan Usaha Mustahik pada Program Zakat Produktif di LAZ An-Nuur. AlMuzara’ah, 6(1), 1–14. https://doi.org/10.29244/jam.6.1.1-14 Muhammad Syukri Salleh. (2000). Ke arah pengurusan pembangunan Islam. In Seminar Pengurusan Pembangunan Islam, Universiti Sains Malaysia. Muhammad Syukri Salleh. (2003). Tujuh prinsip pembangunan berteraskan Islam. Zabra Editions Sdn. Bhd. Muhammad Syukri Salleh. (2008). ISDEV Paper Series--Islamic Development Management: Three Fundamental Questions. Pulau Pinang: Pusat Kajian Pengurusan Pembangunan Islam (ISDEV), Universiti Sains Malaysia. Muhammad Syukri Salleh. (2014). Organizational and Definitional Reconfiguration of Zakat 59 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Management. International Journal of Education Research, 2(5), 61–70. Nadzri, F. A. A., Rahman, A., & Rashidah & Omar, N. (2012). Zakat and Poverty Alleviation: Roles of Zakat Institutions in Malaysia. International Journal of Arts and Commerce, 1(7), 61–72. Oladimeji Abioye Mustafa, M., Har Sani Mohamad, M., & Akhyar Adnan, M. (2013). Antecedents of zakat payers’ trust in an emerging zakat sector: an exploratory study. Journal of Islamic Accounting and Business Research, 4(1), 4–25. Outlook Zakat Indonesia. (2018). Pusat Kajian Strategis BAZNAS. Ramadhan, A., & Al, S. (2019). The Role of The Islamic Economy in Rationalizing Consumer Behavior. Journal of Islamic Business & Economic Review, 2(1), 13–17. Retrieved from http://jiber.stebilampung.ac.id Republic of Indonesia. Regulation of the Republic of Indonesia number 14 about The implementation of Law 23/2011 on the Management of Zakat Issued, 1 § (2014). Retrieved from http://sipuu.setkab.go.id Rodriguez-Fernandez, M. (2016). Social responsibility and financial performance: The role of good corporate governance. BRQ Business Research Quarterly, 19(2), 137–151. https://doi.org/10.1016/j.brq.2015.08.001 Ruthven, M. (2012). Islam: A very short introduction. OUP Oxford. Sanep, A., & Hairunnizam, W. (2005). Potensi dan cabaran terhadap perluasaan sumber zakat sektor pertanian. Kumpulan Kajian Ekonomi Dan Kewangan Islam Pusat Pengajian Ekonomi Universiti Kebangsaan Malaysia. Sofyani, H., Ulum, I., Syam, D., & Wahjuni, S. (2012). Islamic social reporting index sebagai model pengukuran kinerja sosial perbankan syariah (studi komparasi Indonesia dan Malaysia). Jurnal Dinamika Akuntansi, 4(1). Sudarwati, Y., & Sayekti, N. W. (2011). Konsep Sentralisasi Sistem Pengelolaan Zakat Dalam Pemberdayaan Ekonomi Umat. Jurnal Ekonomi & Kebijakan Publik, 2(1), 559–584. Tribunnews.com. (2019). BAZNAS Kembali Memperoleh Sertifikat ISO 9001-2015 Dari WQA. Retrieved May 12, 2019, from http://www.tribunnews.com/nasional/2019/01/19/ Triyuwono, I. (2012). Akuntansi Syariah: Perspektif, Metodologi dan Teori (edisi kedu). Indonesia: PT RajaGrafindo Persada. Undang-Undang Republik Indonesia Nomor 23. Pengelolaan Zakat (2011). 60 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 THE INTEGRITY OF FINTECH IN INFORMATION SECURITY FROM ISLAMIC PERSPECTIVE Khuzaidah Binti Mohd Centre for Islamic Development Management Studies (ISDEV) Universiti Sains Malaysia (USM) Abstract: Fintech is an acronym of financial technology and as means for improving the delivery of financial services, integrity of fintech should be describe from Islamic perspective. Islam places the highest highlighting on the ethical value, emphasizing the integrity in all matters is a main doctrine that should be enforced. Thus, the question arise is how capable this fintech in creating the integrity of information security from Islamic perspective? Pertinent to this matter, the integrity of fintech in securing the information from Islamic perspective especially regards to the financial sector participants is really a challenge for the financial institutions. Nevertheless, the invention of technology in the financial sector have profoundly harnessing participants in the financial sector, they are extremely exposed to the unintended data or information leakage. Therefore, this research intends to analyze the integrity of fintech in information security from Islamic perspective. To attain these objectives, this research adopted qualitative method based on document research and the collated data are subjected to the traditional content analysis. The results concluded that confidentiality, trustworthiness, surveillance, trustfulness, accountability and transparency are recognized as an elements of integrity in fintech as means for information security from Islamic perspective. The integrity of fintech in information security is indispensable for all participants in the financial sector and it should be entirely emphasized to create a seamless and robust security environment in financial sector. Keywords: Integrity, Fintech, Information Security, Islamic Perspective Introduction Fintech is a portmanteau of the words finance and technology, broadly denotes to the application of technology within the financial industry. It covers a comprehensive range of activities comprising financing, payments and infrastructure, operation and risk management, data security, monetization and customer interface (Global Islamic Finance Report, 2017). Fintech is a new type of innovative technology that competes with or precedes traditional financial methods specifically on the delivery of financial services (Giuseppe et al., 2019). Incorporation of financial and technological is to embolden the innovation and enhancement in the delivery of financial services. In addition, that combination has driven the financial ecosystem to a high level of deliberation and denotes the evolution of financial services. Fintech is the most dominant solution for traditional institution to get back in track alongside with the contemporary institutions. Due to that, most of the financial institution adopt fintech in their current business strategy. However, there is issues arise with regards to the fintech adoption. According to PricewaterhouseCoopers (PwC) in their survey of Malaysia fintech on 2016, the information security is among the top threat of fintech adoption. Furthermore, in Global fintech survey 2016, 56% of global and Malaysia respondents agreed that the main threats related to the rise of fintech is regards to the information security or privacy threat. Information security is defined as means to protect the confidentiality, integrity and 61 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 availability of information assets whether in storage, processing or transmission (Whitman & Mattord, 2011). Information security is a backbone of value chain in the delivery of financial service. However, there is highly possibility of this information being disclosed and misrepresented to unauthorized parties. An extending from PwC survey, it also shows that security, regulation and talents are most important enablers to develop fintech capabilities. That survey found majority of 2/3 or 67% of respondents rated security information is very important for fintech development. The statement provided by PwC is very significant for participant in fintech either from financial institution or customers to drawn an attention about information security in fintech. Fintech keep growing, the demand on it continue increasing, without hesitate the fintech revolution should be embrace. According to Molineus (2016), indeed fintech offer a high efficiency in infrastructure, the issues on stability and integrity should be concern. Hence, the issues is about the integrity of fintech in securing the information. Therefore, the question arise is what are the element of integrity in fintech as means to secure the information of financial participants from Islamic perspective? If money is the currency of transaction integrity is the currency of relationship. Generally, the balancing between innovation and security shall harness the development of fintech in present and future. This paper pursues to address these issues with the focus of discussion on two objectives. First, to identify the element of integrity in fintech from Islamic perspective. Second, to analyze the element of integrity in fintech as means to secure the information from Islamic perspective. To achieve these objectives, this study employs the basic qualitative method via document research to obtain the relevant data. Subsequently, the collated data was subject to traditional content analysis. Furthermore, the discussion shall be divided into four section. The first section will begin with the introduction of research topic. Second section will be followed by provides the literature review of the research which contain a discussion about the revolution of fintech and information security in fintech. While, the third section will cover an analysis pertinent to the integrity of fintech in information security from Islamic perspective. The last section shall close the discussion by providing a summary and recommendation for the future research. The Revolution of Fintech Fintech could be traced back to the 1900’s till present. The innovation of fintech keep growing and changing from time to time. The greatest of fintech revolution is from physical meeting to virtual meeting. While, in the early of 21st century, financial services are being digitalized via technology purposely to offering services to the market participants (Desai, 2015). The keyword of fintech is convenience, which means from cash to credit card, branches to automated teller machine (ATM), people to robot and the list goes on. According to Kalmykova and Ryabova (2016), the most popular tendency in fintech development is regards to peer-to-peer lending, E-wallets, Bitcoins, T-commerce, M-wallets and others. Even the future of fintech get to promising exceptional, presently there are few specific areas that draw an attention for the financial services regards to blockchain technology (Bitcoin, Etereum, Dash), mobile payment technology (Android Pay, Google Wallet, Apple Pay) and cloud technology (decentralized storage system). 62 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Refer to Yan (2019), fintech has leading in advance as a solution for financial exclusion and financial inclusion. The innovation of fintech offering from mobile cheque deposits to robot advisers, banking digitalization to electronic data management and cryptocurrencies to their underlining blockchain technology. Everything is possible and done through cheap biometric systems, artificial intelligence analytics and cloud computing. While, as means for successful in fintech adoption, at least it should be managed with seven outline which is the expanding scope, increasing diversity, improving collaboration, impending consolidation, normalizing valuations, shifting regulations, and emerging ecosystems (Thomas & Morse, 2017). Arner (2016), demonstrated that the 2008 is where the game changer for fintech revolution with the emerging of cryptocurrency that backed by blockchain technology. Mcwaters and Galaski (2017), there is three phases of transformative role in fintech. First phase is highlight the foundation of new entrants and innovations on business models in financial services for a better understanding. Second phase is illustrate the role of financial infrastructure in accepting the future of financial services. The third phase is conducting a comprehensive exploration for reshaping the financial services ecosystem. While, Arner (2016) has come out with three distinct time period of fintech development. Fintech 1.0 commencement with the combination of finance and technology to produce the financial globalization. Fintech 2.0, started with an analogue to digital that led by traditional financial institutions. Fintech 3.0, relate with the entrance of new players and work alongside with the existing large companies. In the third major of fintech era, the challenges of fintech regulator is to develop a framework that can promise to maintain the market confidence especially regards to the information security. The sufficient and rigorous regulatory framework can resolve the tension in fintech security (Buckley, Arner & Barberis, 2016). Information Security in Fintech Information security in fintech is essential for all participants in financial sectors. It is crucial to be a part of element should highlight. Information is an asset for financial sector. Therefore, the protection of information from unauthorized access, use, or disruption is vital at least to minimize the possibility of information leakage or breaches. According to the international standard of information security management there is three core element that should be concerned for the information security which is the confidentiality, integrity and the availability of the data. Moreover, Zhang and Lee (2003) agreed that trust is recognized as the most complex principle in the business relationship, the adoption and innovation of fintech are influence the trust in information with the promise of confidentiality, availability, integrity and constant of wireless connection. In addition, Whitman and Mattord (2009) has added few influence factors which is the mobile application usability, cultural, transaction security and trustworthiness toward organizations. The foremost issues in the fintech development is regards to the collected and utilization of data provided by the customers. This is due, customers aware and value their data and expected it is confidentiality. The main concern from customers side to get involved in fintech is regards to the information security in term of how their essential data being protected from unauthorized person or revealed to third party (Stewart & Jurjens, 2018: Loh, 2018). The crucial part in establishing 63 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 and maintaining the trust in fintech from customer’s perspective is data security (Mcwaters & Galaski, 2017). Refer to Summerfield (2017), as fintech has matured and evolved, behavior towards it have started to shift. While, Stewart and Jurjens (2018) justified that, the adoption of fintech are mainly influenced by the information security, user design interface and customers trust. The essential element in the practicing of fintech not only focusing on innovation instead the security. With the spreading of fintech revolution, not only regulation become a mainstream instead the protection of financial data. The lack of human and capital resources had impact loophole in fintech security (Loh, 2018). The innovation of fintech should not come at the expense of security. The fintech revolution with the used of cloud technologies must be backed by security as its core (Frederiksen, 2018). Wider adoption of fintech is reported to be constrained by talent gaps, regulations, data security concerns, cost, and low infrastructure bandwidth (Lukonga, 2018). Kryparos (2018). While considering the information security in fintech the speedily in delivering services to customers ought to be concern too. The particular threats for fintech is regards to the cyber security, data security and primary protections. The reliance on “big data” means a huge potentially of personal and proprietary data being exposed to breached and accessed by malicious entities (Mansfield, 2018: Loh, 2018). Murugiah (2018) stated the biggest challenge for fintech is to emphasize the security and protection of information. Mathews (n.d), the information security is all matters since fintech handles large amount of personal and financial data of customers. Fong (2019) the need of digital transformation has increase the demand towards information security. According to Patterson (2017), he justified the interconnected relationship between future fintech and cyber security. Analysis on Integrity of Fintech in Information Security from Islamic Perspective Despite the several research on fintech and information security, the research is focusing only from contemporary practice and not from Islamic perspective. Due to that, there is an absence of the integrity analysis on fintech in securing the information of financial participants from Islamic perspective. The contemporary practice centering on confidentiality as a main element in information security. Whilst, trust is found as focal concern in the practice of fintech. Basically there is no specific element being analyze by past research regards to the integrity in fintech. From contemporary perspective integrity is merely justified as a trust. Looking from Islamic perspective, trust is a part of integrity but having a trust is insufficient to justify there is an integrity on it. Therefore it is essential to highlight a vital element of integrity in fintech as means to secure the information from Islamic perspective. According to Palanski and Yammarino (2007), there is no single unified, universally accepted definition of integrity. However, Becker (1998) had draws attention to the fact that the concept of integrity is commonly treated as tantamount with honesty. Basically, integrity means a goodness of one character in all aspect, behaves with a full ethical manner and shows consistently in words and actions (Duggar, 2007). While, Pillay (2014) justified that, integrity word are derived from Latin word known as “integer”, a mathematical term referring to whole numbers. Hence, integrity is something that are truly holistic or complete with a full of good manner (Pillay, 2014). 64 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Despite the fact, the information security measures the essentially to assurance that information is being transmitted from an identified source to a rightful recipient only .This means that information in all forms (electronic or else), and in all states (stored, transmitted, in-use), and in all locations (filing cabinet, printouts, computer storage, disks), obligate to be protected from unauthorized access (Ibrahim & Haqani, 2014). Generally, information security means the protecting of information from unauthorized access, modification, inspection, destruction, recording, use, disclosure, disruption, perusal or destruction (Ambhire & Teltumde, 2011). Based on literature review an added analysis by researcher, there is at least six element of integrity in the practice of fintech as means to secure the information from Islamic perspective. The information or data are expected to be well protected. This is due in fintech, data or information is an asset for financial sectors. The elements of integrity in information security from Islamic perspective is confidentiality, trustworthiness, surveillance, trustfulness, accountability and transparency. The details about each elements are explains in following section. Confidentiality The first element of integrity is confidentiality as this term is much closer to fintech. According to Hammer (2007), confidentiality is to ensuring that only authorized individual or institution have an accessible towards that information. Confidentiality is about the protection of personal information. The personal information should be keeping between financial institution and client without spreading the information to others even to the close family members of client. In simple definition, confidentiality means all the information obtained or acquired should be confidence from disclosing it to third party. Confidentiality is very significant elements in integrity especially it helps to build and develop trust between involved parties. Respect for client confidentiality regards to the information should be a high priority for all financial sector to comply with legislation that governs disclosure of information. Refer to Ullah and Anwar (2014), confidentiality is a set of rules or a promise as means for limited and restriction access on the certain types of information. Other than that, from Islamic perspective, confidentiality is primary to guarantee the integrity in information security. The information provided by the participants in financial institution should become a privacy within the involved party. Any information from the fintech transaction should not be exposed towards other parties. Confidential term is very vital as means to keep the data given by the participants. In fintech, the person who organize or taking care of the technology itself should ensure the information from participants privately protected. This statement can be proven in the following Quranic verse that emphasizes on maintaining treaties and confidentiality: When Yusuf said to his father, “O my father, indeed I have seen (in a dream) eleven stars and the sun and the moon; I saw them prostrating to me.” He said, “O my son, do not relate your vision to your brothers or they will contrive against you a plan. Indeed Satan, to man, is a manifest enemy.” (Yusuf (12): 4-5) 65 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 According to Ullah and Anwar (2014), Quran emphasizes on maintaining treaties and confidentiality based on Yusuf verse. Yaqub advised his son Yusuf “O my son do not share your dream in front of your brothers or they will give interpretation of your dream against you” Due to that, this is the reason why a man should keep his secrets safe until he finds it the way. Refer to the tafseer of Ibn Kathir, Yaqub feared that if Yusuf narrated his vision to any of his brothers, they would envy him and conspire evil plots against him. This is why Yaqub said to Yusuf, “Relate not your vision to your brothers, lest they should arrange a plot against you”. This verse means, they might arrange a plot against you that causes your demise. In the Sunnah, there is a confirmed Hadith that states, keep your secret confidential to help out for the acceptance of your desires, because among every blessed man there is a spiteful person. Islam really emphasize the confidentiality. There is consideration before exposure the information to others. Indeed, the confidential element is essential to not only taking care of themselves instead to prepare for the future action. In addition, the information should be protected even to the close one as to fulfill the request of the authorized person. Whoever have an information that are consider as confidential information should keep it within himself without revealed it to others. The supported hadith regards to the important of confidentiality can be illustrated based on narrated hadith from Imam Bukhari, 3715, 3716, hadith 65: Aishah RA narrated that Fatimah RA came to the house and Muhammad SAW was there, he greeted her and ask her to sit with him. He said something secretly to her and she started crying then he SAW said something again and she became happy. Aisha RA said I asked her what was the reason that you started crying and then you became happy but she remain silent. When Muhammad SAW passed away I asked again, she replied that was secret until his life but now it is no more secret. He told me at first that he came to know he has few days left so I started crying and then he inform me that you will be the first one who will met me in Heaven and you will became happy when you be the head of Heaven’s females. The above verse shows that, no matter how the situation influence an individual, the information or secret should be maintain privacy within themselves. Regards to the development of fintech, even the innovation constantly take place, the clients confidentiality information ought to be matter in any ways. Confidentiality is regarded as a trust in Islam. Hence, Zulhuda (2010) pointed out that the obligation of trusted person only discharged once the message have been deliver to the authorized person with a fully preserving the message from outsider. Trustworthiness Another element of integrity in information security is trustworthiness, or in Arabic it is known as amanah. Generally, trustworthiness means the information left by person should be able to keeping and protect it from any due negligence. Trustworthiness is about having the capabilities that match with the responsibility that one carries (Alimin, Awang, Ahmad, Safar & Nain, 2018). Trustworthiness further enhances the integrity in ethical conduct that inherent the notion of honesty. Being trustworthy implies being honest, kept promise, committed and dealing fair. Other than that, trustworthiness is an important element that being practice by Prophet Muhammad 66 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 (P.B.U.H) till he’s been known as al-Amin (the trustworthy one). The verse about trustworthiness can be seen in the Quran: “Indeed, we offered the trust to the heavens and the earth and the mountains, and they declined to bear it and feared it; but man (undertook to) bear it. Indeed, he was unjust and ignorant. (It was) so that Allah may punish the hypocrite men and hypocrite women and the men and women who associate others with Him and that Allah may accept repentance from the believing men and believing women. And ever is Allah Forgiving and Merciful.” (Al- Ahzab (33): 72-73) According to the tafseer of Ibn Kathir, Al-Aufi reported that Ibn Abbas said, al-Amanah means obedience. This obedience was offered to them before it was offered to Adam, and they could not bear it. Then Allah said to Adam ‘I have offered the amanah to the heavens and the earth and the mountains, and they could not bear it. Will you take it on? He said, ‘O Lord, what does it involve?’ Allah said, ‘If you do good, you will be rewarded, and if you do evil, you will be punished.’ Then, Adam took the amanah and bore it. The above verse explains the rejection of amanah given by Allah (S.W.T) to the heavens, the earth and the mountains. They are all concerned with their inabilities to take on amanah and fear of causing treacherous that cause to be punished later (Shuhari et al., 2019). Amanah is refused to be taken by them not because they did not want to do that, and they were afraid of it, not because their intention was sinful, but because of their respect for the religion of Allah, in case they could not fulfill the obligations involved (Abdurrahman, 2013). In some extend, in fintech transaction it is unchallenged to expose the information to public because that information being store in term of data. That data can be easily transfer or distribute from one to another in term of file or documentation. To ensure the integrity in fintech the technology should be able to rely on. As for example backed blockchain technology in fintech as to assure the information store is immutable and permanently storage in the system (Landerreche & Stevens, 2018. In some extend, even the technology is highly recommended, towards the end an authorized person still need to control the transaction and have an ability to manage that technology. Due to that, that person itself should be someone that can be trusted and rely on to keep the information properly. This point supported in the narrated hadith by Imam Bukhari, 2631, hadith 26: Narrated Abu Hurairah that the Messenger of Allah (S.W.T) said “The sign of a hypocrite is that whenever he speaks he lies, and whenever he makes a promise he does not fulfill it, and if he is entrusted he betrays.” In addition, Imam Ahmad, 177, hadith 2, recorded that Abdullah bin Amr said that the Prophet Muhammad (P.B.U.H) said: “There are four things, if you attain them, then whatever you miss in this world will not matter: preserving trust, speaking the truth, being of good character and moderation in eating.” 67 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The above verse mentioned that, promise should be fulfil, this is where the concept of trustworthiness take places. The important of trustworthiness in information security is very crucial. Any term and condition as stated in the contract or agreements should be follow well without breaching it. The information of participants should not only transfer to third party, indeed the information should not be revealed to others. Therefore, the information should be protected in term of physically and virtually. The informational should be care as the information belong to their-self. Individual shall reluctant to reveal their personal data if they do not have trust. Therefore, people cannot trust somebody easily if they are unable to hide or unrevealed their personal information (Lubis & Kartiwi, 2013). Surveillance The third element of integrity in fintech as purposely to securing the information is surveillance. Surveillance in fintech context means the precautions actions to ensure the information is being taking care well from the cyber-attack. This is due fintech is booming but visible to cyber-attack (Whitburn, 2019). The surveillance in fintech is to safeguard the information and should be observe regularly to avoid hacking in the information. While, from individual perspective, who handle that fintech the consideration is to ensure that they are being observe and watching. From Islamic perspective, nobody could escape from the surveillance of Allah, indeed Allah know everything. This situation can be illustrated based on Quran verse: “Do you not realize that Allah knows everything in the heavens and everything on earth? There is no secret counsel between three, but He is their fourth; nor between five, but He is their sixth; nor less than that, nor more, but He is with them wherever they may be. Then, on the Day of Resurrection, He will inform them of what they did. Allah has knowledge of everything.” (Al-Mujadilah (58): 7) The meaning of this verse is Allah’s being associated with them in the sense of Allah’s being AllKnowing and All-Aware, All- Hearing and All-Seeing and His being absolute in power. This is to make people realize that they may be holding secret in safe and hidden places and may be able to conceal their plans from the world but they cannot keep them concealed from Allah (Abdurrahman, 2013). An individual might escape it from every power of the world, but they unable escape the grasp of Allah. This verse can be apply in fintech, where the information in that system should be taking care well with fully security to avoid any cyber-attack. The use of technology while offering a financial services to the participants are highly exposure the information to the cyber-attack. Therefore, in order to control the cyber-attack the financial sectors should emphasize the use of high security system of technology while offering their services. The cyber-attack regards to the stolen information from unauthorized parties can be reduce by implement a high security system that immutable to breach by hacker. The security of the information can be offer in term of install and regularly update antivirus and antispyware software, use two-factor authentication, use firewall for internet connection, download and install software updates for operating systems and applications and others (Tyler, 2018). Therefore, any 68 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 application or technology being used as means for secure the information from unapproved parties is treat a surveillance from fintech view. Trustfulness The following element of integrity in fintech is about truthfulness. This element should be apply by an individual either handling it with person or information. Trustfulness is one of Prophet Muhammad (P.B.U.H) characteristic that most known as siddiq. From fintech perspective regards to trustfulness, the information should be represent same as what have been agreed in the initial agreement. The information provided by participants should be deliver in a way presented by participants. The significant of trustfulness for human being is proven in the Quran verse: “And mix not truth with falsehood, nor conceal the truth while you know (the truth)”. (Al-Baqarah (2): 42) According to the tafseer of Ibn Kathir, this verse means the prohibition of hiding the truth and distorting it with falsehood. Allah will say, “This is a Day when the truthful will benefit from their truthfulness. They will have Gardens beneath which rivers flow, wherein they will remain forever. Allah is pleased with them, and they are pleased with Him. That is the great attainment”. (Al-Maidah (5): 119) In the tafseer of Ibn Kathir, Adh-Dhahhak saying from Ibn Abbas, the truthful shall benefit to the person who applied that in life and being rewarded in the hereafter. “O ye who believe! Fear Allah and be with those who are true (in word and deed)”. (At-Taubah (9): 119) While, this verse means being and stand for the truthfulness. It able to safe from all kinds of perished and Allah shall shows a good way out for people (Abdurrahman, 2013). The information that being utilized for important matters should be stated correctly as agreed by participants. Any modification or alteration as mean for defraud purpose are disallowed either with or without the consent of participants to ensure the truth of information in financial transaction. Islam emphasize the trustfulness as narrated hadith by Muslim, 2607, hadith 134: Abdullah reported Prophet Muhammad (S.A.W) as saying “Truth leads one to Paradise and virtue leads one to Paradise and the person tells the truth until he is recorded as truthful, and lie leads to obscenity and obscenity leads to Hell, and the person tells a lie until he is recorded as a liar.” 69 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Based on the above verse, the trustfulness is very significant element that being emphasizes in Quran (Aziz, 2009). This element can be develop in the practice of fintech in financial sectors as means to secure the truthful information of participants. The information should be in intact, complete and accurate by not changes in any way as means to achieve the objective of financial sectors. Accountability The fifth element of integrity in fintech is accountability. Accountability is an act which leads to the ability of an individual to access the implication behind each action. Accountability means there is responsibility towards any accomplishment. From Islam perspective, accountability means an individual has duties to be carried out and that person fully responsible for all actions and accountable to Allah (S.W.T) (Ather & Sobhani, 2008). Accountability in fintech perspective means the authorized person who apply the technology in any transaction should take a full liability of the undertakings and challenges without put that liability on anyone or anything else. Whoever provide the transaction based on technology should take a responsibility to any due negligence. This concept of accountability being mentioned in Quran: Whoever has done an atom’s weight of good will see it. And whoever has done an atom’s weight of evil will see it. (Az-Zalzalah (99): 7-8) Denoted to the tafseer of Ibn Kathir, this means that they will know and be rewarded for what have done in the world either in the form of goodness or otherwise. In addition, an atom’s weight of good or evil done by a person, shall being recorded and he will see it in any case. “And if Allah had so willed, He would have made you a people, but He misleads whom He wills, and guides whom He wills, and verily ye shall be questioned of what you used to do.” (Al-Nahl, (16): 93) As summarize based on above verse, in the ethical aspect, individual will be held accountable for every word and deed. While, from fintech perspective, even most of the transaction performed by technology, the possessor of that technology must take responsibility on it. The conclusion is an individuals will be held responsible or accountable for errors or treacherous. If an individual fails to preserve the mandate or obligation then he will be liable to be repaid in person (Sahri, 2018). Transparency Transparency is the last element of integrity in fintech. Transparency is the principle of guarantees freedom related to the access or obtain an information about governance, making process, implementation, and the achieved results on it. The disclosure of information is expected to give 70 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 the right for people to access the information (Gaventa & Mcgee, 2013). Transparency is an essential element to ensure that all the information regards to the transaction need to be explained and clarify well before clients get involved into the transaction. Any impact regard to the information provided by customers should be notify earlier and clearly. All the matters should be clarify to avoid any miscommunication in future. The financial institution should well disclose everything regards the transaction to ensure the participants know the limit regards to the agreement or contract. According to Mikallu & Maishanu (2008), the concept of transparency has been divulged by Allah in the following verse. In the beginning verse it’s stated that every transaction must be written to avoid injustice. “O ye who believe! When ye deal with each other, in transactions involving future obligations in a fixed period of time, reduce them to writing Let a scribe write down faithfully as between the parties: let not the scribe refuse to write: as Allah Has taught him, so let him write. Let him who incurs the liability dictate, but let him fear His Lord Allah, and not diminish aught of what he owes…..” (Al-Baqarah (2): 282) Represented in the tafseer of Ibn Kathir, this verse means, do not show slackness in writing down the transaction, whether it is small or large in term of its payment. That is fairest in the sight of Allah, more solid as evidence, and more convenient to prevent doubts among yourselves (Abdurrahman, 2013). Transparency and openness objective is to explain how the responsibility to be carried on, what methods are used to carry out the task, how the reality of implementation and what impact of it (Taufiq, 2015). In simple word, transparency means all the information need to be disclose to the authorized person as it will giving an impact to the person. Through the transparency in technology, the possessor of technology which is financial institution, should give a right to participant to understand the transaction behind that technology. Hence, participant can visibly know without any cover-up of the transaction process that implemented by financial sector. From Islamic perspective, the transparency is very pertinent especially regards to the use of technology in the financial sector. Transparency in Islamic perspective specifically looking into the information that remain open and informative about key point of the information. While, from fintech view the transparency is about the technology being used in the financial sector. The technology should be explained clearly to the participants to avoid any hidden information from them. Transparency is a key of fintech credibility, due to that the transparency should remain primary for the financial sector (Stern, 2016). Conclusion The integrity of fintech in information security indeed significant for all participants in financial sectors. Islam justify integrity in the highest place that should be follow by human being. Integrity in all matter should be prioritize in fintech especially when dealing with participant’s information. The element of integrity in fintech not only entitled to the technology being used instead to an 71 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 individual who gather the information from that technology. Internally that system is running by technology but externally the system are handling or manage by individuals. In justifying the integrity of fintech in information security from Islamic perspective should be analyze from six element which is confidentiality, trustworthiness, surveillance, trustfulness, accountability and transparency. The revolution of fintech is potentially to reshape the finance industries from traditional system to contemporary system by embracing it with the balancing between innovation and security. The challenge is to have a vivid regulatory framework for information security. For fintech to truly flourish, it is important to provide a process and standard of technology that can ensure the security of customers and proprietary information. All players in the financial sectors need to work together closely to create a seamless and robust security environment in fintech. This research can be extended by specifically focusing on the technology in fintech such as blockchain technology. If this research looking from general perspective which is fintech, further research are recommended to go through on details regards to the each technology in fintech. In some extend, the element of integrity in fintech could be leverage to others elements as it is based on the necessities of technology. References Abdullah, O. (April 3, 2017). Impact of Fintech to Islamic finance. The Malaysia Reserve. Retrieved from https://themalaysianreserve.com/2017/04/03/impact-of-fintech-to-islamicfinance/, accessed on July 3, 2019. Abdurrahman, A. M. (2013). Tafsir Ibn Katsir. Jakarta: Pustaka Imam Asy-Syafi’i. Alhassana, M. M. & Quayeb, A. A. (2017). Information Security in an Organization. International Journal of Computer (IJC), 23(7). Alimin, N.S.N., Awang, S. R., Ahmad, T., Safar, J., & Nain, S. M. (2018). Trustworthiness: The Core of Leadership in Islam. SHS Web of Conferences, 56 (3). Ambhire, V. R. & Teltumde, P. S. (2011). Information security in banking and financial industry. IJCEM International Journal of Computational Engineering & Management 14. Arner, D. W. (2016). FinTech: Evolution and regulation. Retrieved from https://law.unimelb.edu.au/__data/assets/pdf_file/0011/1978256/D-Arner-FinTechEvolution-Melbourne-June-2016.pdf Asadullah, M. N. (2016). Trust, trustworthiness, and traditional Islamic education. Journal Oxford Development Studies, 44(2), 152-166. Ather, S. M. & Sobhani, F. A. (2008). Managerial leadership: An Islamic perspective. IIUC Studies 4, 7-24. Buckley, R., Arner, D. W., & Barberis, J. N. (2016). 150 years of fintech: An evolutionary analysis. JASSA The Finsia Journal of Applied Finance, (3). Desai, F. (December 13, 2015). The evolution of fintech. Forbes. Retrieved from https://www.forbes.com/sites/falgunidesai/2015/12/13/the-evolution-offintech/#6ab128257175, accessed on July 2, 2019. Duggar, J. W. (2007). The role of integrity in individual and effective corporate leadership. Journal of Academic and Business Ethics, 23(2). Frederiksen, J. (2018). The future of the fintech will require security, not just innovation. Retrieved from https://www.itproportal.com/features/the-future-of-the-fintech-will-require-securitynot-just-innovation/, accessed on July 5, 2019. 72 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Gaventa, J. & Mcgee, R. (2013). The impact of transparency and accountability initiatives. IEEE Wireless Communications Letters, 31(1), 3-28. Giuseppe, D., Munafo, P., Schena, C., Tanda, A., Arlotta, C., & Potenza, G. (2019).The development of fintech. Opportunities and risks for the financial industry in the digital age - With preface to the series dedicated to fintech. CONSOB, (1). Hammer, J. H. (2007). On the Definition and Policies of Confidentiality. Retrieved from http://heim.ifi.uio.no/~gerardo/ias2007.pdf Heidarizad, M., Kabiri, S. & Azarpanah, M. A. (2013). Security from Quran perspective. AENSI Journals Advances in Environmental Biology 7(11). Ibrahim, J. & Haqani, F. A. M. N. A. E. A. (2014). Information security in ICT from an Islamic perspective. International Journal of Science and Research (IJSR) 3 (12). Jamil, M. Y. (2015). Islamic perspective of leadership: A role model for foday’s CEOs. Journal of Islamic Thought and Civilization 5 (2), 25-45. Kalmykova, E. & Ryabova, A. (2016). FinTech market development perspectives. SHS Web of Conferences, 28 (1). Kang, J. (2018). Mobile payment in fintech environment: Trends, security challenges and services. Human-centric Computing Information Security, 32(8). Kryparos, G. (2018). Information security in the realm of fintech. In book: The rise and development of fintech, pp.43-65. Retrieved from https://www.researchgate.net/profile/Anthony_Larsson/publication/323384573_The_Rise _and_Development_of_FinTech_Accounts_of_Disruption_from_Sweden_and_Beyond/li nks/5a97f358aca27214056bdc09/The-Rise-and-Development-of-FinTech-Accounts-ofDisruption-from-Sweden-and-Beyond.pdf Landerreche, E. & Stevens, M. (2018): On Immutability of Blockchains. In: W. Prinz & P. Hoschka (Eds.), Proceedings of the 1st ERCIM Blockchain Workshop 2018, Reports of the European Society for Socially Embedded Technologies Loh, A. (April 13, 2018). Cyber-security the biggest barrier to fintech and banking sector partnerships in Asia. Digital News Asia. Retrieved from https://www.digitalnewsasia.com/digital-economy/cyber-security-biggest-barrier-fintechand-banking-sector-partnerships-asia, accessed on July 4, 2019. Lubis, M. & Kartiwi, M. (2013). Privacy and trust in the Islamic perspective: Implication of the digital age. International Conference on Information and Communication Technology for the Muslim World, 14 (3). Lukonga, I. (2018). Fintech, inclusive growth and cyber risks: A focus on the MENAP and CCA regions. IMF Working Paper. Retrieved from https://www.imf.org/~/media/Files/Publications/WP/2018/wp18201.ashx Mansfield, T. (August 9, 2018). Major fintech cybersecurity, data security, and privacy protection concerns. Data Driven Investor. Retrieved from https://medium.com/datadriveninvestor/major-fintech-cybersecurity-data-security-andprivacy-protection-concerns-51b401f5832a, accessed on July 3, 2019. Mcwaters, R., J. & Galaski, R. (2017). Beyond Fintech: A pragmatic assessment of disruptive potential in financial services. World Economic Forum. Retrieved from http://www3.weforum.org/docs/Beyond_Fintech__A_Pragmatic_Assessment_of_Disruptive_Potential_in_Financial_Services.pdf Mikallu, A.S., & Maishanu, M. M. (2008). Islamic value system, accountability and transparency in the public service. Journal of Management Studies. 73 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Murugiah, S. (April 12, 2018). Cybersecurity biggest barrier to fintech, banking sector partnerships, says Fortinet. The Edge Markets. Retrieved from https://www.theedgemarkets.com/article/cybersecurity-biggest-barrier-fintech-bankingsector-partnerships-says-fortinet, accessed on July 1, 2019. Patterson, T. (2017). The future of fintech and cybersecurity are interlocked. Unisys. Retrieved fromhttps://assets.unisys.com/Documents/Global/POVPapers/POV_170002_TheFutureof FinTechandCybersecurityareInterlocked.pdf, accessed on July 5, 2019. Pillay, P. (2014). Integrity leadership. African Journal of Public Affairs, 7(2). Sahri (2018). Interpretation of al-Quran verses of trusts. Journal of Madaniyah, 8(1), 125-139. Shuhari, M. H., Hamat, M. F., Basri, M. N. H., Khairuldin, W. M. K. F. W., Wahab, M. R., Alwi, E. A. Z. E., & Mamat, A. (2019). Concept of al-amanah (trustworthiness) and almas’uliyyah (responsibility) for human’s character from ethical Islamic perspective. Journal of legal, Ethical and Regulatory Issues, 22(1), 1-5. Siau, K. et al. (2003). Development of a framework for trust in mobile commerce, Proceedings of the Second Annual Workshop on HCI Research in MIS, Washington: Seattle, pp. 85-89. Summerfield, R. (March, 2017). Developments in fintech. Financier Worldwide. Retrieved from https://www.financierworldwide.com/developments-in-fintech#.XR6_cugzbIU, accessed on July 3, 2019. Stewart, H., & Jurjens, J. (2018). Data security and consumer trust in fintech innovation in Germany. Information and Computer Security, 26(1). Taufiq, I. (2015). Transparency and accountability in the qur’an and its role in building good governance. International Journal of Business, Economics and Law, 6(4). Teigland, R., Siri, S., Larsson, A., Puertas, A. M., & Bogusz, C. I. (Eds.). (2018). The rise and development of fintech accounts of disruption from Sweden and beyond. New York: Taylor & Francis Group. Thomas, M. L. & Morse, J. N. (2017). Fintech: Origins and prognosis. Retrieved from https://www.researchgate.net/publication/318792964_FinTech-Origins_and_Prognosis Ullah, F. & Anwar, S. (2014). The importance of confidentiality: From Islamic and psychological perspective. Acta Islamica, 2 (2). Whitman, M. E., & Mattord, H. J. (2009), Principles of information security (3rd ed.). Boston, MA: Course Technology. Whitman, M. E. & Mattord, H. J. (2011). Principles of Information Security. Boston: Cengage Learning. Yan, L. S. (April 20, 2019). Fintech shows the way forward. The Star Online. Retrieved from https://www.thestar.com.my/business/business-news/2019/04/20/fintech-shows-the-wayforward/, accessed on July 4, 2019. Zulhuda, S. (2010). Information security in the Islamic perspective: The principles and practices. Proceeding of the 3rd International Conference on Information and Communication Technology for the Moslem World (ICT4M) 74 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 KESEJAHTERAAN MENTAL: MEMBUDAYAKAN INTEGRITI DALAM INSTITUSI KELUARGA Siti Nur Aafifah Hashim 1, Shereeza Binti Mohamed Saniff 2 1 Pusat Kajian Pengurusan Pembangunan Islam (ISDEV), Universiti Sains Malaysia, 11800 Pulau Pinang 2 Pusat Kajian Pengurusan Pembangunan Islam (ISDEV), Universiti Sains Malaysia, 11800 Pulau Pinang Corresponding author’s email address: [email protected] Abstrak: Kesejahteraan mental individu meliputi psikologi, mental dan fizikal mampu menyumbang kepada masyarakat makmur dari segi sosial, ekonomi dan kesejahteraan ekologi manusia. Pelbagai konflik yang berlaku hari ini berpunca daripada kesihatan mental individu yang membawa kepada peningkatan gejala sosial, rasuah, jenayah hingga mengakibatkan kehancuran dalam masyarakat. Penelitian terhadap kajian literatur menunjukkan kepentingan institusi keluarga dalam membentuk masyarakat yang sejahtera dari sudut mental dan fizikal. Justeru itu, kertas kerja ini berhasrat untuk membincangkan secara komprehensif mengenai pembudayaan integriti dalam institusi kekeluargaan untuk tujuan kesejahteraan mental menerusi kaedah kualitatif deskriptif. Hasil penelitian terhadap artikel terdahulu mendapati institusi keluarga yang berkualiti tinggi merupakan aset penting terhadap kejayaan sesebuah organisasi dan negara. Keluarga yang sihat juga merupakan tunggak penting dalam melahirkan individu dan komuniti sejahtera. Selain itu, pembangunan institusi keluarga berteraskan integriti melalui pembinaan keluarga bahagia dan sejahtera menjadi matlamat penting dalam Pelan Antirasuah Nasional. Di akhir perbincangan kertas kerja ini akan dirumuskan setiap ahli keluarga mempunyai rasa tanggungjawab dan memegang amanah untuk melaksanakan peranan masingmasing dalam keluarga. Pendahuluan Kesejahteraan mental sangat penting dalam melahirkan masyarakat yang sejahtera serta merupakan perkara yang subjektif dan memerlukan pengertian mendalam antara sesama manusia. Malaysia kini dihidangkan dengan pelbagai isu konflik dalam masyarakat yang berpunca daripada pengabaian terhadap kesejahteraan mental. Semua ini berpunca daripada kesihatan individu yang membawa kepada kehancuran dalam masyarakat (Amran, 2011). Pelbagai kes yang melanda negara kita sama ada melibatkan pembunuhan, perogolan, pencabulan, dan jenayah dan akhirnya menyebabkan kematian adalah berpunca daripada kesihatan mental yang tidak waras hingga mengakibatkan seseorang bertindak di luar batasan (Amran Hassan, Fatimah Yusooff & Khadijah Alavi, 2012). Keadaan ini mencerminkan bahawa masyarakat sebenarnya memerlukan perancangan rawatan yang rapi bagi memulihkan keadaan. Ini bagi mengelakkan sebarang tingkah laku yang merosakkan ini berterusan tanpa menemui jalan penyelesaian. Mengikut Makzan (1992), keadaan kesihatan dan kesakitan seseorang adalah asas kepada perkembangan fizikal, psikologikal, dan sosial. Kesemua ini dialami dalam jangka hidup yang 75 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 mempengaruhi persepsi dan emosi seseorang. Tambahan Makzan (1992) lagi, perkembangan kesihatan seseorang dipengaruhi oleh keadaan institusi keluarga seseorang. Oleh itu, keluarga yang harmoni dengan nilai-nilai integriti mampu menjamin kesejahteraan mental bagi seseorang. Sehubungan dengan itu, Malaysia menerusi Pelan Antirasuah Nasional1, Perdana Menteri Malaysia ke tujuh, Tun Mahathir Mohamad, berhasrat untuk Malaysia menjadi sebuah negara yang dikenali kerana integriti. NACP mengiktiraf integriti sebagai isu manusia, maka dimensi manusia perlu diambil kira. Premis yang diguna oleh NACP ialah dalam hal ini ialah apabila manusia merealisasikan tadbir urus manusia, maka mereka dapat berhubung dengan dalaman diri mereka sendiri (inner self) yang dapat membangkitkan kesedaran. Dengan adanya kesedaran dapat mengakibatkan pematuhan secara semula jadi dengan peraturan dan pemerhatian mekanisme, proses dan prosedur (Prime Minister’s Department, 2019). Perkara ini apabila berjaya direalisasikan akan mewujudkan keadaan yang harmoni melalui masyarakat yang disemati dengan nilai-nilai integriti dan etika yang tinggi serta berupaya menjamin kesejahteraan mental semua lapisan masyarakat. Konsep Integriti Dan Keluarga Integriti sebenarnya berasal dari istilah bahasa Inggeris yang membawa erti keutuhan dari semua segi yang baik. Dalam bahasa Melayu, integriti biasanya menjurus ke arah perwatakan seseorang. Maksud integriti mengikut Kamus Dewan edisi keempat (2005) ialah kejujuran dan ketulusan; kesempurnaan; keutuhan, keadaan sempurna. Daripada definisi ini difahami bahawa integriti adalah sifat jati diri yang merangkumi keikhlasan, keterbukaan, ketelusan, amanah, benar, berpegang kepada prinsip, tidak mudah dipengaruhi, boleh dipercayai, dan sebagainya. Integriti juga merupakan satu ciri yang berkait rapat dengan peribadi seseorang secara menyeluruh. Ia meliputi amalan, tingkah-laku, sikap, perbualan, cara menjalankan tugas harian dan perhubungan tiga dimensi yang melibatkan manusia dengan Allah SWT, manusia sesama manusia dan dengan alam dan juga manusia dengan dirinya sendiri. Istilah integriti ini begitu luas dan boleh merangkumi beberapa aspek penting yang lain seperti etika, tadbir urus, disiplin, ketelusan dan sebagainya. Walau apa pun istilah integriti yang ditakrifkan, tidak terlepas daripada unsur budi pekerti yang baik serta kejujuran tetap menunjangi istilah integriti itu (Zubayry Abady Sofian, 2008). Manakala definisi keluarga menurut Kamus Dewan edisi keempat (2005) adalah seisi keluarga yang terdiri daripada suami, isteri dan anak. Islam pula agama yang selamat dan secara keseluruhan maksudnya ialah pembinaan sebuah kehidupan yang bahagia berlandaskan tuntutan agama yang benar demi membina keluarga sakinah, mawaddah warahmah. Sebagaimana firman Allah SWT: 1 Pelan Antirasuah Nasional (NACP) telah dilancarkan pada 29 Januari, 2019 untuk menggantikan Pelan Integriti Nasional (NIP). NACP merupakan perancangan lima tahun kerajaan dari 2019 sehingga 2023 dilaksanakan berdasarkan 22 strategi yang akan diberi keutamaan bagi enam sektor utama. NACP mengandungi 115 inisiatif antirasuah melibatkan sektor politik; perolehan awam; penguatkuasaan undang-undang; pentadbiran sektor awam; perundangan dan kehakiman; serta tadbir urus korporat. NACP bertujuan untuk memastikan negara dikenali sebagai sebuah negara yang berintegriti dan bukan rasuah. Walaupun NACP tidak menekankan tentang Pelaksanaan Agenda Integriti untuk Institusi Keluarga sebagaimana yang dinyatakan pada strategi pertama NIP, namun NACP tetap menekankan tentang tadbir urus manusia itu sendiri dalam 76 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 “Dan di antara tanda-tanda kekuasaan-Nya dan rahmat-Nya bahawa Dia menciptakan untuk kamu (wahai kaum lelaki), isteri-isteri daripada jenis kamu sendiri, supaya kamu bersenang hati dan hidup mesra dengannya, dan dijadikan-Nya di antara kamu (suami isteri) perasaan kasih sayang dan belas kasihan. Sesungguhnya yang demikian itu mengandungi keteranganketerangan (yang menimbulkan kesedaran) bagi orang-orang yang berfikir.” (Surah Al-Rum: 30: 21) Menurut tafsir al-Munir (2016), ayat ke-21 dari surah al-Rum ini menjelaskan bahawa antara tanda-tanda kekuasaan Allah SWT ialah menjadikan rasa mahabbah, cinta dan kasih sayang di antara lelaki dan wanita supaya mereka saling bersinergi dan saling membantu untuk menghadapi pelbagai beban dan masalah dalam kehidupan. Seharusnya, keluarga dan rumah tangga itu menjadi landasan sebuah keharmonian dan ketenangan dalam kehidupan. Integriti Dan Kesejahteraan Mental Kesejahteraan mental merupakan keadaan seorang individu bertindak balas secara positif atau negatif dengan keadaan sekeliling (Pilgrim, 2014). WHO (2010) mendefinisikan kesejahteraan mental sebagai tahap kesejahteraan psikologi. Bagi organisasi kesihatan dunia tersebut, mental yang sihat bermaksud ketiadaan penyakit yang melibatkan mental seseorang dan keupayaan berfungsi pada tahap penyesuaian emosi dan tingkah laku yang memuaskan. Manakala untuk memperolehi kesejahteraan itu hendaklah melalui empat kemuliaan iaitu, kemuliaan jiwa, kemuliaan tubuh badan, kemuliaan zahiriah dan kemuliaan kurniaan Allah SWT. Justeru, Islam menggariskan satu ketetapan bahawa untuk memperoleh kesejahteraan, setiap manusia perlu mendahulukan ketauhidan kepada Allah SWT berbanding perkara yang lain (Jabatan Kemajuan Islam Malaysia, 2016). Selain itu, rajah 1 menunjukkan Laporan Kajian Indeks Kesejahteraan Keluarga Malaysia (2011) yang didapati unsur kerohanian mencapai skor tertinggi dalam menentukan kesejahteraan keluarga yang meliputi kesejahteraan mental iaitu emosi, psikologi dan sosial seseorang. 77 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Rajah 1: Indeks Kesejahteraan Keluarga Dan Skor Kesejahteraan Mengikut Domain (Sumber: Laporan Kajian Indeks Kesejahteraan Keluarga Malaysia, 2011) Rajah 1 menunjukkan skor indeks kesejahteraan keluarga mengikut domain. Daripada rajah 1 ditunjukkan skor tertinggi yang mempengaruhi kesejahteraan keluarga adalah aspek agama dan kerohanian yang mencatat skor sebanyak 8.25. Menurut Lembaga Penduduk dan Pembangunan Keluarga Negara (LPPKN) yang menjalankan kajian terhadap indeks kesejahteraan keluarga ini, aspek agama dan kerohanian ini meliputi pegangan agama serta amalan kerohanian yang dilakukan oleh setiap ahli keluarga tersebut. Menerusi penerapan konsep integriti yang sarat dengan amalan-amalan kerohanian Islam dalam institusi keluarga ini, dipercayai mampu untuk melahirkan ahli keluarga yang bukan sahaja ia mampu untuk menerajui Negara dalam konteks pembangunan, malah ia juga memiliki tahap kesejahteraan mental yang sihat. Mental yang sihat dari perspektif Islam iaitu sihat dari segala penyakit yang boleh merosakkan diri dan juga hati. Kehidupan yang berpaksikan syariat Islam menjadikan setiap amalan dalam reda Allah SWT seperti bercakap benar, tidak mendusta, tidak berlaku zalim, cintakan keadilan dan kebijaksanaan. Membudayakan Integriti Dalam Institusi Keluarga Keluarga merupakan komponen penting dalam proses pembentukan masyarakat dan seterusnya negara. Tanpa institusi keluarga, kewujudan negara tidak akan sempurna. Islam memandang keluarga sebagai sebuah institusi pencorak masyarakat yang bakal dibina. Di dalam Islam tanggungjawab kepimpinan keluarga pada asasnya terletak pada kaum lelaki. Walau bagaimanapun bagi memastikan kesejahteraan institusi ini, semua pihak seharusnya memainkan peranan yang sama penting dalam membudayakan integriti sama ada suami, isteri mahupun anak. Suami berperanan sebagai ketua keluarga yang bertanggungjawab menyediakan keperluan seperti makanan, tempat tinggal dan pakaian. Selain itu, sebagai seorang ayah, beliau juga bertanggungjawab untuk memberi pendidikan akademik yang penting untuk perkembangan minda dan pendidikan agama untuk kesejahteraan rohani dan fizikal. Bagi isteri pula tanggungjawab utamanya ialah memastikan kelancaran dalam sistem rumah tangga yang disulami perasaan kasih sayang dan hormat menghormati (Ratna Roshida & Nik Haslinda, 2007). Manakala tanggungjawab anak ialah menzahirkan ketaatan kepada kedua ibu bapa dan saling mengasihi di antara adik beradik. Di samping itu, Rasulullah SAW juga sentiasa menggalakkan suami dan isteri saling ta’awun (tolong-menolong) dan bekerjasama dalam bentuk saling menasihati dan saling mengingatkan dalam kebaikan dan ketakwaan, sebagaimana sabda baginda: “Nasihatilah isteri-isteri kamu dengan cara yang baik, kerana sesungguhnya para wanita diciptakan daripada tulang rusuk yang bengkok dan yang paling bengkok adalah bahagian atasnya, maka jika kamu (para suami) keras dalam meluruskannya (membimbingnya), pasti kalian akan mematahkannya. Dan jika kamu membiarkannya (yakni tidak 78 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 membimbingnya), maka tetap akan bengkok. Nasihatilah isteri-isteri (para wanita) dengan cara yang baik.” (Riwayat Abu Hurairah) Dalam membudayakan integriti dalam institusi keluarga ini, dasarnya perlu selari dengan kehendak syariat agar memberi kesan yang baik kepada diri dan keluarga. Oleh itu, terdapat sekurangnya lima peringkat yang harus diberi perhatian oleh seluruh isi keluarga dalam membudaya integriti bagi institusi ini sebagaimana ditunjukkan dalam rajah 1. Memiliki Jiwa Tauhid Menjadikan Diri Sebagai Contoh Dan Teladan Yang Terbaik Memahami Syariat Islam Sentiasa Memupuk Rasa Kasih Sayang Bersedia Menjalankan Tanggungjawab Rajah 2 : Proses Membudayakan Integriti dalam Institusi Keluarga Rajah 2 menunjukkan proses membudayakan integriti dalam institusi keluarga yang bermula dari memilik jiwa tauhid, memahami syariat Islam, bersedia menjalankan tanggungjawab, memupuk rasa kasih sayang seterusnya menjadikan diri contoh dan teladan yang terbaik. Tauhid menjadi perkara pokok dalam Islam dan menjadi tunjangan dalam ibadah, syariah dan akhlak. Tunjangan ini sifatnya merentasi iaitu dengan memiliki jiwa tauhid, seseorang itu tidak sekadar percaya dan yakin terhadap pencipta, tetapi keyakinan ini terserlah dalam ibadah, terlihat dalam syariah dan tercerna dalam akhlak (Sidek Baba, 2017). Ketauhidan seseorang kepada Allah SWT menjadikan seseorang itu sentiasa berada dalam keadaan maaruf dan faham akan maksud dosa dan pahala dalam agama. Ketaatan terhadap pedoman Allah SWT menjadikan manusia terbimbing daripada melakukan kemungkaran dan sentiasa berada dalam keadaan fitrah serta bersedia untuk menjalankan setiap tanggungjawab yang diamanahkan ke atasnya. Sebagai seorang bapa, ia merupakan pemimpin tertinggi yang diberi tanggungjawab oleh Allah SWT untuk mentadbir keluarga di samping menegakkan kebenaran dan keadilan dalam batas kekuasaannya (Ratna Roshida & Nik Haslinda, 2007). Ia juga bersedia untuk menjadi ketua keluarga yang membimbing dirinya dan ahli keluarga agar sentiasa mentaati perintah Allah SWT. 79 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Seorang ibu pula berperanan sebagai pendidik kepada anak-anak. Menurut al-Hashimi (2009) peranan terbesar seorang wanita dalam mencorak keluarga yang sejahtera adalah dengan menjadi wanita solehah iaitu seorang wanita yang memiliki sahsiah dan keperibadian Muslimah yang sejati serta memahami peranannya di dunia ini sebagai seorang hamba Allah SWT, manusia, anak, isteri, ibu, menantu atau mentua, sahabat, jiran, saudara dan anggota masyarakat. Seterusnya, anak-anak pula bertanggungjawab untuk menyayangi, menghormati dan mentaati kedua ibu bapa sebagaimana yang telah diajarkan dalam Islam. Apabila seluruh ahli keluarga dapat memahami dan menjalankan tanggungjawab masing-masing, maka akan terwujudlah kasih sayang sesama mereka yang membawa keharmonian dan ketenangan dalam rumah tangga yang dibina. Ketenangan dan keharmonian rumah tangga merupakan nilai yang amat mempengaruhi terhadap kesejahteraan mental seseorang (Nor Raihan, 2017). Apabila keadaan kesejahteraan mental seseorang itu berada pada tahap yang positif, maka ia mampu untuk menjadi contoh dan teladan yang terbaik kepada masyarakat dengan menzahirkan sikap dan akhlak terpuji sebagaimana yang telah diteladani dari dalam rumah. Penutup Integriti merupakan suatu pakej nilai-nilai murni yang mulia yang terhasil dari kredibiliti dan kemuliaan kedua ibu bapa untuk menjamin kekuatan sesebuah institusi keluarga. Institusi keluarga dipimpin oleh ibu bapa yang mempunyai integriti yang tinggi apabila memiliki sekurangkurangnya lima aspek yang telah digariskan iaitu tauhid, syariat Islam, kesediaan memikul tanggungjawab, berkasih sayang serta dapat menjadi contoh dan teladan yang baik. Kelima-lima aspek ini ini pula memerlukan ibu bapa, sebagai unit asas institusi keluarga, mempunyai kesejahteraan mental. Inilah yang dimaksudkan dengan membudayakan integriti sebagai asas pembentukan sebuah masyarakat yang sejahtera. Bibliografi Al-Hashimi, Muhammad ‘Ali. (2009). Shakhsiyyah al-Muslimah Kama Yasughuha al-Islam fi al-Kitab wa al-Sunnah. Riyadh: Dar al-Basair al-Islamiyyah. Amran Hassan, Fatimah Yusooff & Khadijah Alavi. (2012). Keluarga sihat melahirkan komuniti sejahtera: Satu ulasan. Malaysia Journal of Society and Space 8 issue 5 (51 63). GEOGRAFIA OnlineTM Amran Hassan. (2011). Konflik. Universiti Tun Hussein Onn Malaysia, Batu Pahat. Dewan Bahasa dan Pustaka. (1985). Kamus Dwibahasa. Kuala Lumpur: Dewan Bahasa dan Pustaka. Dewan Bahasa dan Pustaka. (2005). Kamus Dewan (Edisi keempat.). Kuala Lumpur: Dewan Bahasa dan Pustaka. Jabatan Kemajuan Islam Malaysia. (2016). Keluarga Bahagia Negara Sejahtera. Teks Khutbah Jumaat, 4 November 2016. Diakses daripada pautan http://www.islam.gov.my/images/ eKhutbah/Keluarga_Bahagia_Negara_Sejahtera_-_Rumi.docx. Laporan Kajian Indeks Kesejahteraan Keluarga Malaysia. (2011). Lembaga Penduduk dan Pembangunan Keluarga Negara (LPPKN). Mohd Makzan Musa (1992) Psikologi kesihatan: Satu pengenalan. Jurnal Kebajikan Masyarakat 15 (2), 30-39 80 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Nor Raihan A. R. (2017). Kerapuhan sistem kekeluargaan. Utusan Online. Diakses daripada pautan http://www.utusan.com.my/rencana/forum/kerapuhan-sistem-kekeluargaan1.460210 Pilgrim, D. (2014). Key concept in mental health, 3rd edition. Sage. Prime Minister’s Department (2019). National Anti-Corruption Plan. Retrieved on 9 July, 2019 from http://integriti.my/giacc/wp-content/uploads/2019/01/National-Anti-CorruptionPlan-2019-2023.pdf Ratna Roshida A. R. & Nik Haslinda N. H. (2007). Peranan Institusi Keluarga dalam Penjanaan Bangsa Bertamadun. Jurnal Kemanusiaan. Bil. 9. Jun 2007. Sidek Baba. (2017). Akidah Islam sifatnya merentasi. Utusan Online. Diakses daripada pautan http://www.utusan.com.my/rencana/utama/akidah-islam-sifatnya-merentasi-1.527968 Wahabah az-Zuhaili. (2016). Tafsir al-Munir jld. 11. Jakarta; Gema Insani. World Health Organization. (2010). The World Health Report 2001. Mental health: New Understanding, New Hope. Switzerland. Zubayry Abady Sofian. (2008). Integriti dan Peranan Keluarga. Diakses daripada https://zubayry.wordpress.com/2008/02/06/integriti-dan-peranan-keluarga/ 81 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 PRINSIP KEILMUAN DAN KEPATUHAN DALAM MENINGKATKAN INTEGRITI PEMBANGUNAN BANDAR MAJLIS PERBANDARAN KOTA BHARU BANDAR RAYA ISLAM (MPKB-BRI) Syaidatana Siti Aishah Ab Aziz1 ([email protected]) Wan Norhaniza Wan Hasan2 ([email protected]) Pusat Kajian Pengurusan Pembangunan Islam (ISDEV) Universiti Sains Malaysia 11800 Pulau Pinang Abstrak: Majlis Perbandaran Kota Bharu Bandar Raya Islam (MPKB-BRI) merupakan salah satu institusi perbandaran yang menekankan aspek keislaman dalam setiap pembangunan bandar yang dilaksanakan. MPKB-BRI menekankan lima prinsip utama dalam pembangunan bandar iaitu prinsip keilmuan, kepatuhan, kebajikan, kebersihan dan kesejahteraan. Prinsip keilmuan dan kepatuhan dilihat penting dalam usaha meningkatkan integriti dalam kalangan pekerja MPKBBRI. Penekanan kepada nilai Islam akan mendorong para pekerja dan masyarakat untuk mengamalkan akhlak yang baik. Kini, gejala penyalah gunaan kuasa dan penyelewengan boleh dikatakan sentiasa berlaku. Kurangnya penekanan kepada akhlak yang baik menyebabkan perkara tersebut semakin berleluasa. Persoalannya, bagaimanakah MPKB-BRI sebagai sebuah institusi Islam menggunakan pendekatan prinsip keilmuan dan prinsip kepatuhan dalam menangani masalah integriti? Bagi menjawab persoalan tersebut, kertas kerja ini berhasrat mengenal pasti prinsip keilmuan dan prinsip kepatuhan di MPKB-BRI dan menganalisis prinsip tersebut dalam menangani masalah integriti dalam kalangan pekerja. Kajian kualitatif yang menggunakan maklumat dokumen rasmi daripada MPKB-BRI dan analisis kandungan ini, merumuskan bahawa dengan adanya prinsip keilmuan dan kepatuhan, kehidupan menjadi lebih teratur serta bebas daripada desakan yang mendorong kepada pelanggaran ajaran Islam dan tatasusila budaya. Kata Kunci: Prinsip Kepatuhan, Prinsip Keilmuan, Integriti, MPKB-BRI PENGENALAN MPKB-BRI merupakan pihak berkuasa tempatan yang diberi tanggungjawab bagi menguruskan bandar Kota Bharu. MPKB-BRI berhasrat untuk menjadikan bandar Kota Bharu sebagai bandar raya Islam menjelang tahun 2020. Selaras dengan matlamatnya untuk membangunkan bandar mengikut landasan Islam, dasar negeri Kelantan iaitu Membangun Bersama Islam menjadi teras utama dalam pembangunan bandar. Dalam hasrat mencapai bandar raya Islam, MPKB-BRI turut mempertingkatkan kualiti perkhidmatan yang disediakan dengan pelbagai usaha selaras dengan 1 Syaidatana Siti Aishah Ab Aziz ialah calon Doktor Falsafah Pengurusan Pembangunan Islam, Pusat Kajian Pengurusan Pembangunan Islam (ISDEV), Universiti Sains Malaysia (USM), Pulau Pinang dalam bidang pembangunan Islam dengan tumpuan perbandaran lestari Islam. 2 Wan Norhaniza Wan Hasan ialah pensyarah di Pusat Kajian Pengurusan Pembangunan Islam (ISDEV), Universiti Sains Malaysia (USM), Pulau Pinang. 82 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 gesaan Menteri Besar Kelantan yang menggesa anggota perkhidmatan awam negeri bersedia dan turut menyumbang ke arah peningkatan prestasi dan produktiviti kerja dalam usaha memenuhi kehendak rakyat. Kes-kes yang bertentangan dengan syariat Islam seperti tidak amanah, ketirisan, melanggar etika dan mendedahkan rahsia harus diberi peringatan agar dapat dijauhi di Kelantan sesuai dengan dasarnya. Pembangunan Kota Bharu sebagai bandar raya Islam adalah bertunjangkan kepada prinsip 5K. Prinsip 5K ini meliputi keilmuan, kepatuhan, kebajikan, kebersihan dan kesejahteraan. Prinsip kepatuhan yang dilaksanakan oleh MPKB-BRI bertujuan memberi kesedaran kepada masyarakat agar mematuhi segala peraturan yang telah ditetapkan. Hasil ketegasan dalam melaksanakan prinsip kepatuhan dan prinsip keilmuan dalam semua aspek pembangunan bandar dapat menggalakkan warga kerja mengamalkan sikap yang bertanggungjawab, berdisiplin dan meninggalkan kemungkaran. Perkara yang utama dalam pelaksanaan prinsip kepatuhan ialah patuh dengan ajaran Islam. Sekiranya masyarakat patuh dengan suruhan Allah SWT, pekerjaan dan segala perbuatannya akan sentiasa mengikut landasan Islam. Dalam prinsip keilmuan pula, pelbagai program keilmuan dijalankan bagi meningkatkan tahap kesedaran dan kualiti kerja oleh pihak pengurusan. Bagi kertas kerja ini, hanya prinsip keilmuan dan prinsip kepatuhan dibincangkan dalam usaha MPKB-BRI memperkemaskan pembangunan pengurusan ke arah mencapai tahap kualiti perkhidmatan yang diinginkan. Berdasarkan pelaksanaan prinsip keilmuan dan prinsip kepatuhan, nilai integriti dapat dizahirkan terhadap para pekerja. Pelaksanaan pembangunan pengurusan amat penting kerana pekerja yang baik mempunyai nilai integriti yang tinggi. Kertas kerja ini akan melihat kepada tiga perkara utama iaitu prinsip keilmuan dalam pembangunan pengurusan Majlis Perbandaran Kota Bharu Bandar Raya Islam (MPKB-BRI), prinsip keilmuan dalam pembangunan pengurusan (MPKB-BRI) dan nilai integriti dalam pembangunan pengurusan MPKB-BRI. Latar Belakang Majlis Perbandaran Kota Bharu Bandar Raya Islam (MPKB-BRI) Bandar Kota Bharu telah ditubuhkan pada tahun 1844 dan diisytiharkan sebagai pusat pemerintahan Negeri Kelantan oleh ke bawah Duli Yang Mulia Al-Marhum Sultan Muhammad Ke-II. Pada tahun 1936, bandar Kota Bharu dinaik tarafkan sebagai Majlis Bandaran Kota Bharu (MBKB). MBKB telah dimansuhkan dan ditukarkan kepada Lembaga Bandaran pada tahun 1971. Pada 1 Oktober 2005, Majlis Perisytiharan Majlis Perbandaran Kota Bharu Bandar Raya Islam oleh Ke bawah Duli Yang Maha Mulia Tuanku Al-Sultan Kelantan. MPKB-BRI mempunyai objektifnya tersendiri. Terdapat enam objektif yang diketengahkan oleh MPKB-BRI. Pertama, memperkemaskan jentera pentadbiran Majlis supaya menjadi pihak berkuasa tempatan yang melaksanakan segala tindakan berasaskan perancangan yang teratur dan tersusun. Kedua, memperkukuhkan kewangan majlis dengan mempertingkatkan keupayaan jentera pungutan hasil dan mengenal pasti punca-punca hasil baru. Ketiga, mempertingkatkan perkhidmatan perbandaran dengan memberi penekanan kepada aspek kebersihan dan keindahan bandar. Keempat, mempertingkat program pembangunan insan untuk melahirkan masyarakat bandar yang berwibawa seterusnya menyumbang ke arah pembangunan fizikal dan rohani selaras dengan Kota Bharu bandar raya Islam. Kelima, mengutamakan dan menggalakkan penglibatan masyarakat di dalam aktiviti dan program pembangunan majlis. Akhir sekali, mempertingkatkan langkah-langkah pembasmian aktiviti maksiat dan kemungkaran dalam kawasan majlis (Portal MPKB-BRI, 2016). 83 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Visi MPKB-BRI ialah menjadi sebagai sebuah organisasi yang unggul akan membangun dan memajukan bandar Kota Bharu sebagai sebuah bandar raya Islam yang bersih, indah dan berdikari berteraskan dasar Membangun Bersama Islam. Selaras dengan hasrat kerajaan memperkasakan perkhidmatan awam bertaraf dunia dengan menyediakan perkhidmatan yang proaktif, responsif, mengikut kehendak pelanggan, dan mematuhi syariat Islam maka MPKB-BRI telah menyahut cabaran melalui visinya iaitu menjadikan Majlis Perbandaran Kota Bharu Bandar Raya Islam (MPKB-BRI) mencapai pendapatan RM 100 juta menjelang 2020. Pendapatan RM 100 juta bertujuan merealisasikan hasrat kerajaan menjadikan Majlis Perbandaran Kota Bharu (MPKB) sebagai sebuah bandar raya Islam (Portal MPKB-BRI, 2016). Misi MPKB-BRI pula ialah membawa kemakmuran dan kesejahteraan hidup kepada masyarakat Bandar dan mempertingkatkan kemajuan sosio-ekonomi serta memberi sumbangan yang besar kepada pertumbuhan ekonomi bandar Kota Bharu khasnya dan negeri Kelantan amnya. MPKBBRI mempunyai empat fungsi utama. Pertama, menyediakan perkhidmatan perbandaran yang sempurna kepada masyarakat Bandar supaya mewujudkan persekitaran yang bersih, indah dan selesa. Kedua, merancang dan menyusun pembangunan dengan kemas dan teratur. Ketiga, membangunkan projek-projek sosio-ekonomi serta kemudahan-kemudahan riadah. Keempat, menguatkuasakan undang-undang bagi menjamin kesejahteraan masyarakat bandar (MPKB-BRI, 2017). Dalam merealisasikan visi, MPKB-BRI ingin memastikan Kota Bharu dibangunkan dengan cekap dan berkesan melalui pembangunan perbandaran yang kondusif, kemudahan infrastruktur yang lengkap dan berkualiti tinggi, pembangunan masyarakat bandar Kota Bharu yang cekap, proaktif dan cemerlang, pengekalan dan pemuliharaan persekitaran yang lestari serta sistem pentadbiran yang terbaik, berintegriti dan berhemah (Portal MPKB-BRI, 2016). Prinsip Kepatuhan Dalam Pembangunan Pengurusan Majlis Perbandaran Kota Bharu Bandar Raya Islam (MPKB-BRI) Dari segi prinsip kepatuhan, MPKB-BRI ingin mewujudkan masyarakat yang patuh dan berdisiplin bersesuaian dengan kehendak serta tuntutan agama Islam. Sifat-sifat ini diterapkan dalam kalangan pentadbir. Dengan adanya kepatuhan, gaya hidup masyarakat lebih teratur tanpa berlakunya pelanggaran terhadap tingkah laku dan adab yang kurang sopan. Tujuan prinsip kepatuhan dilaksanakan oleh MPKB-BRI ialah menerapkan sifat-sifat yang patuh dan undangundang bersesuaian dengan kehendak dan agama Islam dalam kalangan para pentadbir, pekerja dan masyarakat (MPKB-BRI, 2016). Dalam prinsip kepatuhan, terdapat tiga skop utama yang ditekankan. Pertama, kewujudkan sifat kepatuhan dalam setiap individu agar menjadi seorang yang berdisiplin dan patuh berpandukan kepada ajaran Islam dan undang-undang. Kedua, merangka dan menjalankan program dan kempen-kempen bagi mewujudkan kesedaran akan pentingnya kepatuhan dalam pembentukan sebuah bandar raya yang mencerminkan keindahan nilai-nilai Islam. Ketiga, memperkasakan penguatkuasaan ke atas undang-undang (MPKB-BRI, 2016). MPKB-BRI telah mengadakan program pembangunan insan dengan memberi tugas kepada jabatan pembangunan Islam untuk memanggil kakitangan yang tidak menutup aurat dengan sempurna dan memberi nasihat serta mengangkat kepada panel penasihat sekiranya masih ingkar. 84 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Bagi ketua jabatan, mereka perlu memastikan warga kerja sentiasa beruniform dengan lengkap dan mengangkat kepada panel penasihat jika masih ingkar. Selain itu, bagi memantapkan lagi aspek kerohanian, pihak MPKB-BRI telah mengadakan program kem solat secara bermodul di bawah program pemantapan solat. Antara langkah lain yang dilaksanakan oleh MPKB-BRI ialah dengan merekodkan laporan salah laku kakitangan dan dikemukakan semasa mesyuarat. Pihak MPKB-BRI turut mempunyai perintah tetap bagi mematuhi kod etika dan kelakuan. MPKB-BRI turut melantik seorang kaunselor bagi menangani warga kerja yang bermasalah (MPKB-BRI, 2016). Prinsip Keilmuan Dalam Pembangunan Pengurusan Majlis Perbandaran Kota Bharu Bandar Raya Islam (MPKB-BRI) Prinsip keilmuan yang dilaksanakan oleh MPKB-BRI bertujuan mewujudkan masyarakat yang berilmu sebagai tonggak kejayaan. Dalam prinsip keilmuan, terdapat tiga skop yang diutamakan. Pertama, meningkatkan pendidikan formal dalam kalangan warga kota di bawah kelolaan kerajaan negeri dan swasta. Kedua, merangka program-program bina insan berbentuk kesedaran, kemahiran dan jati diri bagi meningakatkan pengetahuan dan keterampilan. Ketiga, menyediakan kemudahan infrastruktur yang bersesuaian dengan keperluan mengadakan program-program keilmuan (MPKB-BRI, 2016). Penekanan terhadap prinsip keilmuan bagi pembangunan pengurusan dilaksanakan dengan membudayakan amalan baik di pelbagai kaunter. Pihak MPKB-BRI telah menjalankan kajian kepuasan pelanggan mengenai perkhidmatan berdasarkan kriteria seperti mengucapkan salam, senyum, bahasa yang sopan dan layanan mesra terhadap pelanggan. Dalam pembangunan pengurusan, pihak MPKB-BRI turut melaksanakan pelbagai program bagi meningkatkan prestasi kerja di bahagian pengurusan. Program berbentuk keilmuan tersebut seperti tazkirah, usrah, kuliah agama, kem kecemerlangan solat, kem kecemerlangan sahsiah, kursus dan bengkel (MPKB-BRI, 2016). Dengan adanya program tersebut, kakitangan MPKB-BRI diberi pendedahan yang baik berkaitan bidang tugas masing-masing. Program yang dilaksanakan membolehkan para kakitangan MPKB-BRI dapat memberikan contoh yang baik dengan melakukan tugas secara amanah dan adil. Berdasarkan prinsip kepatuhan dan prinsip keilmuan yang dilaksanakan, pihak MPKB-BRI dilihat amat menitik beratkan aspek integriti dan kualiti para pekerja. Pelbagai program yang dilaksanakan dalam meningkatkan kesedaran kepada para pekerja. Oleh itu, maksud integriti dalam Islam turut dibincangkan bagi mengetengahkan kepentingannya dalam budaya kerja Islam. Integriti Dalam Islam Integriti terbahagi kepada dua iaitu kepada individu dan organisasi. Walau bagaimanapun, pada umumnya integriti merujuk kepada kualiti yang wujud dalam kalangan individu dan kualiti ini berteraskan kepada prinsip berpegang teguh kepada kejujuran dan amalan bermoral tinggi. Di peringkat individu, integriti merupakan keselarasan di antara tindakan dengan prinsip moral, etika dan undang-undang serta keselarasan di antara kepentingan diri dengan kepentingan umum. Di peringkat organisasi, integriti telah termaktub dalam perlaksanaan kod etika, piagam pelanggan atau sistem dan proses kerja serta pematuhan kepada amalan terbaik (Megat Ayop Megat Arifin & Abd. Halim Ahmad, 2016). 85 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Menurut Nor Akrimi Mohd Ali & Anuar Puteh (2017), integriti bermaksud memilih melakukan perkara yang benar dan betul. Berintegriti penting bagi mengelakkan individu itu daripada bersifat munafik seperti khianat, dusta serta tidak menyempurnakan janji. Oleh yang demikian sebagai seorang Muslim, individu perlu berintegriti dalam semua aspek kehidupan dan di dalam setiap perlakuan dan perkataan. Sebagaimana umat Islam disuruh melakukan kebaikan serta meninggalkan larangan dan kekufuran. Bahkan perlu menghayati dan mengamalkan kehidupan berintegriti dalam konteks negara, organisasi malah untuk individu (Ros Yati Saberon, 2013). Sekiranya seseorang dapat meneguhkan konsep integriti dalam dirinya sendiri, beberapa nilai dapat diperoleh seperti kebenaran, keikhlasan, keadilan, ukhwah dan mujahadah akan menjadi sebahagian daripada kehidupannya (Dimas Bagus Wiranata Kusuma, Thaer Faisal Abdelrahim Qushtom & Nur Jamaluddin, 2013). Pengukuhan nilai integriti akan melahirkan staf berintegriti tinggi di dalam organisasi. Integriti yang tinggi dalam kalangan staf akan membolehkan mereka mencapai kecemerlangan diri dengan mempunyai kualiti yang tinggi samada dalam aspek fizikal, psikososial mahupun intelek (Jamiah Manap, Azimi Hamzah, Ezhar Tamam, Sidek Mohd. Noah, Amini Amir Abdullah, Nurizan Yahya, Halimah Alma Othman & Hanina Halimatusaadiah Hamsan, 2005).Dalam al-Qur’an terdapat perintah dan suruhan agar melaksanakan amanah, keadilan dan nilai-nilai luhur yang terkandung dalam takrifan integriti (Othman Mustapha, 2012). Antara nas al-Qur’an yang membicarakan berkaitan sifat amanah dan jujur adalah seperti berikut, seperti dalam surah alAnfaal ayat 27 Allah SWT berfirman yang bermaksud; Wahai orang-orang yang beriman! Janganlah kamu mengkhianati (amanah) Allah dan Rasul-Nya dan janganlah kamu mengkhianati amanah-amanah kamu, sedang kamu mengetahuinya (salahnya). Nilai Integriti Dalam Pembangunan Pengurusan MPKB-BRI Bagi mencapai matlamat pembangunan 5K, sebanyak enam garis panduan dasar telah dijadikan teras utama MPKB-BRI. Pertama, menegakkan dan mengamalkan syariat Islam dalam semua aspek pengurusan dan pentadbiran. Kedua, mengenepikan sikap kebendaan dan kepentingan diri. Ketiga, mengamalkan etika kerja Islam. Keempat, menggalakkan pembelajaran sepanjang hayat kepada seluruh kakitangan. Kelima, mengenengahkan kakitangan yang berdedikasi. Keenam, mengutamakan keadilan dalam setiap urusan (Suhana Saad & Marsitah Mohd Radzi, 2009). 86 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Pada peringkat negeri Kelantan pula, kerajaan negeri telah menjadikan konsep UMI iaitu ubudiyyah3, mas’uliyyah4 dan itqan5sebagai tonggak perkhidmatan awam negeri. Selaras dengan matlamat dan hasrat kerajaan Kelantan, pihak MPKB-BRI turut menekankan konsep tersebut dalam pembangunan pengurusan. Ketiga-tiga prinsip ini telah menjadi asas pentadbiran dalam kerajaan negeri Kelantan sehingga sekarang (Portal Rasmi Kerajaan Negeri Kelantan, 2016). Dalam usaha memastikan petugas di MPKB-BRI bebas rasuah, pihak terbabit turut bekerjasama dengan Suruhanya Pencegahan Rasuah Malaysia Kelantan dengan menyertai Ikrar Bebas Rasuah (IBR) (Rosalwani Che Soh, 2017). Sebelum ini terdapat kajian yang telah dilakukan untuk mengenal pasti persepsi kakitangan MPKB-BRI terhadap kefahaman mereka mengenai integriti dan rasuah. Meskipun dapatan kajian menunjukkan bahawa sejumlah kakitangan MPKB-BRI memahami konsep ubudiyyah, mas’uliyyah dan itqan tetapi masih ada yang kurang memahami konsep amanah dan integriti apabila dikaitkan dengan rasuah (Nurhafilah Musa, 2014). Hasil kajian keberkesanan program keislaman yang dijalankan oleh MPKB-BRI dari tahun 19902000 sebelum ini yang dilakukan oleh Shukeri Mohamad, Mohamad Azrien Mohamed Adnan dan Syed Abdurahman Syed Husin (2011) ke atas kakitangan MPKB-BRI mendapati bahawa kebanyakan informan mengatakan bahawa langkah-langkah yang dijalankan adalah wajar. Program tersebut turut memberi kesan positif kepada kakitangan MPKB-BRI. Walau bagaimanapun, ada sebahagian kecil kakitangan MPKB-BRI yang tidak mengetahui kewujudan program-program ini. MPKB-BRI giat mengadakan bengkel kepada seluruh kakitangan bagi memberi pendedahan khusus berkaitan falsafah ubudiyyah, mas’uliyyah dan itqan. Konsep kerja sebagai ibadah atau ‘ubudiyyah seharusnya sebati dengan penjawat awam. ‘Ubudiyyah dapat mengelakkan masalah sosial dan pelanggaran etika kerja dalam organisasi. Pekerja yang taat kepada Allah SWT akan menjauhi perkara yang dilarang dan dibenci Allah SWT seperti tidak amanah, curi tulang dan menerima rasuah (Nor Akrami Mohd Ali, 2015). Konsep integriti misalnya bukan hanya bagi mematuhi nilai-nilai murni daripada falsafah barat, namun diukur daripada prinsip mas’uliyyah yang melibatkan tanggungjawab di akhirat nanti. Bagi usaha meningkatkan kecekapan, kualiti kerja dan produktiviti, prinsip itqan dijadikan asas utama yang merangkumi segenap aspek kecemerlangan di dunia dan akhirat (Mohd Asri Mat Daud, 2017). Pengurusan sesebuah organisasi yang baik dengan penghayatan nilai-nilai murni adalah penting dalam pelaksanaan penyampaian perkhidmatan pelanggan. Nilai-nilai murni merupakan satu aspek yang perlu diterapkan kepada semua warga kerja terutama pihak MPKB-BRI. Situasi ini sesuai dengan matlamat utama pembangunan insan sebenarnya untuk melahirkan masyarakat yang bersifat khairu ummah yang bererti membangun masyarakat yang tinggi nilai 3 Ubudiyyah bermaksud manusia sebagai hamba Allah SWT yang diciptakan untuk beribadat kepada-Nya. Ubudiyyah memberi kesan kepada sifat diri, tujuan hidup dan juga cara menjalani kehidupan yang lahir daripada iman dan aqidah yang jelas (Portal Rasmi Kerajan Negeri Kelantan, 2016). Mas’uliyyah bermaksud kebertanggungjawaban (akauntabiliti) dalam segala kerja yang dilakukan di dunia dan akan dipersoalkan oleh Allah SWT di hari pengadilan kelak. Merupakan proses khalifah yang memikul amanah bagi memakmurkan bumi Allah melalui amaan yang berlandaskan syariat (Portal Rasmi Kerajan Negeri Kelantan, 2016). 4 5 Itqan merupakan kualiti kerja yang boleh diterjemahkan sebagai ketekunan, komitmen dan kesungguhan kerja dalam membentuk peribadi yang berakhlak dan bermoral serta modal insan yang cemerlang dalam melaksanakan tugas (Portal Rasmi Kerajan Negeri Kelantan, 2016). 87 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 akhlak, kaya dengan budi, sihat akal fikirannya dan mampu menilai antara perlakuan keperibadian dan sebaliknya (Ab Aziz Yusof & Mutiara Dwi Sari, 2017). Pegangan yang kuat terhadap agama akan melahirkan insan yang cemerlang daripada pandangan Allah SWT. (Ahmad Redzuwan Mohd. Yunus, 2003). Dalam konteks pembudayaan nilai murni daripada perspektif Islam, amalan nilai murni menggambarkan masyarakat beradab dan menjunjung tinggi nilai-nilai kemanusiaan yang maju dalam penguasaan ilmu pengetahuan. Islam menganjurkan umatnya supaya berakhlak dan berbudi pekerti mulia dalam setiap perbuatan dan tutur kata (Zakaria, Noranizah & Abdul Fatah, 2012). Sekiranya nilai-nilai murni ini diterapkan dalam kehidupan masyarakat, usaha ke arah mencapai integriti dalam kalangan pentadbir, pekerja dan masyarakat akan berjaya. Pelbagai program berbentuk dakwah boleh disebarkan terutamanya tentang kefahaman Islam bagi mengurangkan gejala sosial dan meningkatkan kualiti diri dalam pekerjaan. Berdasarkan program dan usaha yang dilakukan oleh pihak MPKB-BRI berdasarkan prinsip keilmuan dan kepatuhan, didapati sedikit sebanyak dapat memenuhi matlamat konsep UMI yang dibawa oleh kerajaan negeri. Perkara yang bercanggah dengan syariat Islam telah diberi peringatan agar di elakkan di Kelantan sesuai dengan negeri yang membangun bersama Islam (Mohd Asri Mat Daud, 2018). Dakwah yang berkesan mampu membimbing masyarakat melaksanakan ajaran Islam sepenuhnya dalam kehidupan harian. Nilai-nilai murni itu perlu dizahirkan dalam bentuk moral atau akhlak seseorang individu. Masyarakat bandar yang mempunyai akhlak yang baik secara tidak langsung dapat melahirkan pekerja yang berintegriti. KESIMPULAN Prinsip keilmuan dan prinsip kepatuhan yang dilaksanakan oleh MPKB-BRI dalam pembangunan pengurusan dilihat dapat membentuk warga kerja yang berilmu, berdisiplin dan amanah. Aspek keinsanan dan nilai murni merupakan aspek yang penting dalam pembentukan nilai integriti. Aspek ini perlu diberikan tumpuan dan tidak boleh diketepikan begitu sahaja. Penerapan nilai-nilai murni dalam pembangunan pengurusan di MPKB-BRI boleh meningkatkan nilai integriti dalam kalangan pekerja. Individu yang berintegriti merupakan individu yang bermoral dan patuh dengan segala peraturan. Oleh itu, usaha yang dilakukan oleh MPKB-BRI dalam meningkatkan integriti pekerja dilihat dapat mendidik individu menjalani kehidupan yang bebas daripada perilaku yang tidak diingini. RUJUKAN Ab Aziz Yusof & Mutiara Dwi Sari. (2017). Pembangunan modal insan daripada perspektif Islam: Impak kepada pengurus. Malaysian Journal of Social Sciences and Humanities, 2 (1), 4053. Diakses daripada https://www.researchgate.net/publication/316787673 Abdul Aziz Rahman, Abdul Razaq Ahmad, Jalaluddin Abdul Malek & Mohd Mahzan Awang. (2016). Penglibatan sosial dan pembudayaan nilai murni melalui pembelajaran tidak formal dalam kalangan penduduk bandar Putrajaya. Kajian Malaysia, 34, (2), 75-100. Diakses daripada http://dx.doi.org/10.21315 /km 2016.34.2.4. Ahmad Redzuwan Mohd. Yunus. (2003). Gejala sosial dalam masyarakat Islam: Punca dan penyelesaian. Kuala Lumpur: Utusan Publication & Distributors Sdn Bhd. Diakses 88 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 daripada https://books.google.com.my/books?id=TtYS464q MuAC&pg=PP5&lpg=P P5&dq=pembangunan+fizikal+dalam+islam&source = bl&ots= Azrin Ibrahim. (2015). Kepentingan hisbah dan amalannya di Malaysia. Jurnal Islam dan Masyarakat Kontemporari, 11, 26-39. Diakses daripada https://journal.unisza. edu.my/jimk/index.php/jimk/article/view/135/102. Bahagian Perhubungan Awam, Majlis Perbandaran Kota Bharu, Bandar Raya Islam (MPKB-BRI). (2017). Kelantan sejahtera untuk Islam, Kota Bharu Bandar Raya Islam, siri 14.. Kota Bharu, Kelantan: Bahagian Perhubungan Awam, Majlis Perbandaran Kota Bharu, Bandar Raya Islam (MPKB-BRI). Bahagian Seketariat Bandar Islam, (MPKB-BRI). (2016). Laporan penilaian pencapaian 10 tahun (2006-2015) pelaksanaan bandar raya Islam (MPKB-BRI). Kota Bharu: Bahagian Seketariat Bandar Islam, (MPKB-BRI). Jabatan Kemajuan Islam Malaysia (JAKIM). (2017). Buletin integriti edisi khas kementerian luar negeri. Integriti di dalam Islam. Diakses daripada http://mw.kln.gov. my/c/document_library/get_file?p_l_id=73198&folderId=8019368&name=DLFE177401.pdf. Dimas Bagus Wiranata Kusuma, Thaer Faisal Abdelrahim Qushtom & Nur Jamaluddin. (2013). How does Islamic worldview building integrity di Asean Seminar & Conference “Educating Asean Societies for Integrity” The Role of Educators and Students in Building Integrity. Diakses daripada https://www.academia.edu/57926 99/HowDoesIslamicWorldviewBuildIntegrity. Nik Suhaida Nik Abdul Majid. (2014). Pelaksanaan kawalan penjualan arak di negeri Kelantan : Kajian dari aspek metode dakwah kepada orang bukan Islam (Tesis Sarjana yang tidak diterbitkan). Jabatan Dakwah dan Pembangunan Insan, Akademi Pengajian Islam, Universiti Malaya, Kuala Lumpur. Ros Yati Saberon. (2015). Pengamalan integriti dalam mencari keredhaan-Nya. FiePortal, artikel integriti tahun 2013. Diakses daripada https://myfinancial.uitm.edu.my/new/ index. php/staf-uitm/136-artikel/450-pengamalan-integriti-dalam-mencari-keredhaannya2?Show all =1. Nor Akrimi Binti Haji Mohd Ali, Anuar bin Puteh. (2017). Penghayatan Ihsan Sebagai Medium Pengukuhan Budaya Kerja Berintegriti. Fikiran Masyarakat, 5 (3), 112-118, ISSN No. 2338-512X. Diakses daripada http://www.kemalapublisher.com/index.php/fm/article/ view/258/pdf1. Jamiah Manap, Azimi Hamzah, Ezhar Tamam, Sidek Mohd. Noah, Amini Amir Abdullah, Norizan Yahaya, Halimah Alma Othman dan Hanina Halimatus Saadiah Hamsan. 2005. Pemantapan nilai integriti individu sebagai teras pembangunan staf berkualiti, Prosiding Seminar Kebangsaan Sumber Manusia2005, anjuran Universiti Teknologi Malaysia. 2- 3 Februari 2005. Hotel Sifitel, Senai, Johor Bahru. Diakses daripada http://jurnalakademik.blogspot.com/2006/09/pemantapan-nilai-integriti-individu.html. Mohd Asri Mat Daud. (September, 2018). Qiadah Edisi ke-17, Majalah Korporat Perbadanan Menteri Besar Kelantan. Pengukuhan 3K (Keberkatan, kemakmuran dan kebajikan) era menteri besar. Kota Bharu: Perbadanan Menteri Besar Kelantan, pp13. Mohd Azhar Abdullah and Raihanah. (2010). Peruntukan undang-undang mengenai aurat dan pakaian sopan menurut bidangkuasa Majlis Perbandaran Kota Bharu- Bandaraya Islam: Satu huraian. Jurnal Syariah,18 (2), 361-400. Diakses daripada http://repository.um. edu. my/6901/1/Undang2%20Aurat%20-%20JS. pdf. 89 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Nurhafilah Musa. (2014). Penerapan konsep ma’uliyyah dan amanah dalam pentadbiran awam kea rah bersih rasuah: Kajian di Majlis Perbandaran Kota Bharu Bandar Raya Islam (MPKBBRI). Jurnal Keputeraan. 3, 133-181. Diakses daripada http://jurnal keputeraan.jaheaik.gov.my/wp-content/uploads/2017/11/5-amanah-dalam-pentadbiran .pdf. Rosalwani Che Soh. (2017, Ogos 6). MPKB-BRI mahu tangani rasuah hingga ke akar umbi. Sinar Harian. Diakses daripada http://www.sinarharian.com.my/edisi/ kelantan/ mpkb-bri-mahu-tangani-rasuah-hingga-akar-umbi-1.714391. Shukeri Mohamad, Mohamad Azrien Mohamed Adnan & Syed Abdulrahman Syed Hussin. (2011). Keberkesanan program keislaman yang dijalankan oleh Majlis Perbadaran Kota Bharu (MPKB) dari tahun 1990 hingga tahun 2000: Kajian di kalangan kakitangan MPKB. Al-Basirah, 1(1), 27-52. Diakses daripada http://repository.um.edu.my/ 16852/1/27%20-%2052%20Dr%20Shukeri.pdf. Suzie Mat Nurudin, Nor Suhaiza Md Khalid & Zarina Mohd Zain. (2018). Peranan undang-undang kecil dalam membentuk keperibadian masyarakat. E-prosiding Persidangan Antarabangsa Sains Sosial dan Kemanusiaan PASAK3, 233-240. Diakses daripada conference.kuis.edu.my/pasak3/ images/PASAK3_1115.pdf. eISBN: 978-967-2122-46-3. Othman Mustapha. (2012). Pengukuhan integrity perkhidmatan awam: Pendekatan melalui nilainilai murni. Jurnal Pengurusan Awam, 7-16. Diakses daripada http://www. myjurnal.my/filebank/ published_article/25882/Article__2.PDF. Zakaria Stapa, Noranizah Yusuf & Abdul Fatah Shaharudin. (2012). Islam asas pembentukan jati diri bangsa melayu-muslim. Jurnal Hadhari Special Edition, 129-141. Diakses daripada www.ukm.my/jhadhari 90 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 PEMERKASAAN INTEGRITI MELALUI AMALAN HISBAH KENDIRI Afifi Farhana Mhd Poad Pusat Kajian Pengurusan Pembangunan Islam (ISDEV) Universiti Sains Malaysia (USM) 11800 Pulau Pinang, Malaysia E-mel: [email protected] Abstrak: Berdasarkan indeks yang dikeluarkan oleh Transperancy International pada tahun 2019, isu rasuah di Malaysia dilihat semakin membimbangkan. Buktinya, pada tahun 2015 Malaysia berada pada tangga ke 50, tahun 2016 pada tangga ke 49 dan semakin menurun kepada tangga ke 47 pada tahun 2017 dan 2018. Isu rasuah ini sangat berkait rapat dengan integriti seseorang insan. Dalam Islam, integriti merupakan elemen yang sangat penting dan dapat dipertingkatkan melalui amalan rohani seperti amalan hisbah kendiri. Oleh yang demikian, untuk memastikan masalah rasuah ini tidak terus membarah ia perlu diberikan perhatian dengan memperkasakan amalan-amalan yang mampu meningkatkan integriti seseorang dan seterusnya dapat mengurangkan masalah ini daripada terus berleluasa. Persoalannya, bagaimanakah integriti seorang insan dapat diperkasakan melalui amalan hisbah kendiri dalam melahirkan manusia yang bertangunggajawab, amanah dan adil dalam setiap pekerjaannya? Untuk menjawab persoalan berikut, kertas kerja ini menyenaraikan dua objektif utama iaitu, pertama; mengenal pasti usaha untuk meningkatkan integriti insan, kedua; menganalisis amalan hisbah kendiri dalam memperkasakan integriti insan. Kajian ini menggunakan reka bentuk kajian kualitatif menerusi kajian dokumen yang dilakukan pada kajian lepas, karya dan dokumen rasmi. Setelah itu, data yang diperoleh melalui kajian dokumen akan dianalisis menggunakan kaedah analisis kandungan. Dapatan kajian mendapati bahawa amalan hisbah kendiri mampu menjadi salah satu penyumbang kepada peningkatan integriti seseorang melalui enam proses yang dibincangkan. Kata kunci: integriti, amalan hisbah kendiri. Pengenalan Dalam sesebuah organisasi, seruan untuk melaksanakan perkara yang baik dan mencegah untuk melakukan kemungkaran mampu mewujudkan suasana kerja yang berintegriti. Menurut Megat Ayop Megat Arifin dan Abd. Halim Ahmad (2016) integriti menjadi prasayarat kepada kejayaan diri individu dan sesebuah organisasi disamping mewujudkan kepercayaan orang lain terhadap diri mereka. Integriti merupakan perkataan yang berasal dari perkataan Latin iaitu integer yang bermaksud menyeluruh, sempurna dan kesatuan yang teguh (Widang & Fridlund, 2003). Integriti menurut Kamus Dewan (2005) pula bermaksud kejujuran, ketulusan dan keadaan yang sempurna serta utuh untuk mempertahankan dari sebarang penyelewengan seperti rasuah dan sebagainya. Megat Ayop Megat Arifin dan Abd. Halim Ahmad (2016) menyatakan bahawa integriti adalah nadi utama untuk mencapai hasil kerja yang berkualiti dan berlandaskan ciri-ciri kerja bersepadu dan menyeluruh disamping dapat memerangi rasuah daripada terus membarah. 91 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Integriti Dalam Islam Menurut Wan Mohamad Sheikh Abd. Aziz (2009) integriti dalam Islam dilihat sangat berkait rapat dengan akhlak terpuji. Akhlak terpuji merupakan sifat dan ciri yang dijelmakan oleh seseorang insan ketika melaksanakan sesuatu pekerjaan dan akan menjana kebaikan yang dapat membangunkan potensi manusia serta mengelakkan dari berlakunya kerosakan kepada seluruh alam (Mohd Yusof Othman, 2009). Selain itu, ciri integriti yang paling unggul dalam Islam ialah takwa yang bererti melaksanakan segala suruhan Allah SWT dan menjauhi segala laranganNya (Wan Mohamad Sheikh Abd. Aziz, 2009). Ia bersesuaian dengan firman Allah SWT yang bermaksud: “Kamu adalah sebaik-baik umat yang dilahirkan bagi umat manusia, (kerana) kamu menyuruh berbuat segala perkara yang baik dan melarang daripada yang mungkar, serta kamu pula beriman kepada Allah”. (Surah ali;Imran, 3:110) Oleh yang demikian, dapat difahami bahawa integriti dalam Islam dapat dipupuk melalui akhlak mulia yang dapat dibentuk dan dikawal menerusi pendekatan al-’Amr bi al-Ma‘ruf wa al-Nahy ‘an al-Munkar. Pendekatan ini sangat berkait rapat dengan hisbah yang merupakan suatu bentuk pengawalan pada awal Islam. Hisbah merupakan perkataan Arab yang membawa maksud bersegera dalam mendapatkan ganjaran pahala daripada Allah SWT dengan melaksanakan kebaikan yang dituntut (Ibn Manzur, 1997). Secara istilah hisbah bermaksud perbuatan menyeru ke arah kebaikan apabila manusia meninggalkannya secara terang-terangan dan mencegah melakukan kemungkaran apabila manusia melakukannya secara terang-terangan (al-Mawardi, 1993). Peranan awal hisbah adalah sebagai pengawal untuk meningkatkan integriti individu bagi membanteras penindasan atau penipuan yang berlaku dalam urusniaga (Auni Abdullah, 2000). Selain itu, hisbah berfungsi untuk mengawal dan mengendalikan urusan diri sendiri, orang ramai serta melindungi agama. Buktinya, integriti pada awal Islam diperkasakan dengan amalan hisbah iaitu melalui pengawasan yang dilakukan oleh Rasulullah SAW dalam membasmi gejala penyelewengan dan sebagainya. Hal ini disebabkan, hisbah merangkumi pelbagai peringkat pengawasan iaitu pengawasan kendiri, pengawasan Ilahi, pengawasan oleh masyarakat, dan pengawasan rasmi oleh pihak berkuasa (Auni Abdullah, 2000). Namun berdasarkan kajian Megat Ayop Megat Arifin dan Abd. Halim Ahmad (2016) punca kurangnya integriti dalam diri seseorang insan ialah disebabkan faktor diri individu itu sendiri seperti bersifat egoistik dan individualistik dalam melaksanakan tugasannya. Hal ini menyokong pandangan Afizah Abd. Jalal (2015) yang menyatakan bahawa integriti dibentuk melalui nilai dan etika diri individu. Oleh yang demikian, untuk memastikan agar integriti dapat diperkasakan ia juga haruslah bermula dengan diri individu itu sendiri. Maka, amalan hisbah kendiri dilihat bersesuai bagi memperkasakan integriti dalam diri seseorang individu. Hal ini disebabkan, amalan hisbah kendiri merupakan perbuatan mengawasi diri sendiri oleh seseorang insan untuk menilai dirinya dalam melaksanakan al-’Amr bi al-Ma‘ruf wa al-Nahy ‘an al-Munkar. Lantaran itu, kertas 92 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 kerja ini membincangkan amalan hisbah kendiri yang mampu memperkasakan integriti individu seterusnya dapat mencapai matlamat yang telah ditetapkan. Pemerkasaan Integriti Melalui Amalan Hisbah Kendiri Perkara utama dalam memperkasakan integriti melalui amalan hisbah kendiri ialah dengan berazam bersunguh-sungguh atau dikenali juga sebagai proses musyaratah. Musyaratah bermaksud menaman azam dengan menyematkannya di dalam hati (al-Ghazali, 1968; Auni Abdullah, 2000). Tujuannya adalah bagi memastikan agar seorang insan dapat melaksanakan tanggungjawab sebagaimana yang telah ditetapkan (Panel Akademi Pengurusan YaPEIM, 2012). Hal ini dapat mengelakkan sebarang pertentangan konflik dalaman yang dapat membantu diri seseorang insan daripada melakukan perkara-perkara di luar batas agama seperti rasuah, penyelewengan dan sebagainya. Proses seterusnya ialah muraqabah yang bermaksud berwaspada atau berhati-hati terhadap sebarang penyakit rohani yang wujud dalam diri manusia (al-Ghazali, 1968; Sa‘id Hawa, 2001). Hal ini bagi memastikan agar setiap insan mampu mengatasi kelemahan diri sendiri dalam menjalankan pekerjaannya disamping melaksanakan tanggungjawabnya kepada Allah SWT serta dapat membatasi dirinya daripada cenderung kepada kemaksiatan sekaligus dapat meningkatkan integriti seseorang insan. Hal ini disebabkan wujudnya rasa kewujudan Allah SWT dalam setiap gerak geri insan sebagaimana dengan firman Allah SWT yang bermaksud: “Dia (Allah) mengetahui batin kamu dan lahir kamu, dan Dia mengetahui apa yang kamu akan usahakan.” (al-An’am 6:3) Surah al-An’am (6:3) menjelaskan bahawa Allah SWT mengetahui rahsia manusia yang tersembunyi dalam segala keadaan sama ada nyata atau tidak (Sayyid Qutb, 2000). Justeru, dalam melaksanakan setiap tugasan yang diberikan dalam sesebuah organisasi, setiap insan seharusnya bermula dengan proses musyaratah dan muraqabah. Dengan menetapkan keazaman diri dengan jelas dan tetap serta berwaspada dari perkara yang buruk akan membuahkan integriti dan melahirkan perbuatan-perbuatan baik seterusnya mampu mencapai matlamat-matlamat yang ditetapkan oleh sesebuah institusi tanpa dicampuri dengan hal-hal yang negatif. Setelah itu, untuk memastikan agar integriti dapat diperkasakan dalam diri seseorang insan, proses muhasabah atau memperhitung dan menganalisis diri terhadap pekerjaan juga perlu dilakukan agar dapat segera memperbaiki kesalahan dan beriltizam untuk memperkukuhkan kebenaran terutamanya hubungan dengan Allah SWT (Mohd Nakhaie Ahmad, 1998). Hal ini disokong oleh Auni Abdullah (2000) yang menyatakan bahawa memperhitung amalan dalam pekerjaan ini memerlukan kepada penilaian melalui analisis setiap perbuatan diri yang dilakukan. Oleh itu, seseorang insan perlu memikirkan kaedah yang terbaik untuk menyelesaikan masalah tersebut tanpa mengambil jalan yang tidak diredai Allah SWT seperti rasuah, penyelewengan, penyalahgunaan kuasa dan sebagainya. Melalui proses ini pemerkasaan integriti dapat ditingkatkan dan masalah-masalah tersebut dapat dihentikan. Proses menghitung amalan dan perbuatan diri ini adalah seperti firman Allah SWT yang bermaksud: 93 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 “Wahai orang-orang yang beriman! bertakwalah kepada Allah (dengan mengerjakan suruhanNya dan meninggalkan laranganNya); dan hendaklah tiap-tiap diri melihat dan memerhatikan apa yang ia telah sediakan (dari amal-amalnya) untuk hari esok (hari Akhirat). dan bertakwalah kepada Allah, Sesungguhnya Allah amat meliputi pengetahuannya akan segala yang kamu kerjakan.” (al-Hasyr 59:18) Ayat dari surah al-Hasyr (59:18) menjelaskan bahawa setiap insan perlu berwaspada dan sentiasa ingat kepada Allah SWT dalam setiap situasi (Sayyid Qutb, 2000). Ia bersesuaian dengan proses memperkasakan integriti seseorang dalam melakukan sesuatu pekerjaan agar dapat meningkatkan ketelusan dan kebenaran dalam menjalankan amanahnya. Oleh itu, muhasabah dilihat penting bagi menganalisis perbuatan-perbuatan yang dilakukan dalam sesebuah organisasi agar dapat membenteras segala perbuatan negatif yang mampu merosakkan diri dan organisasi. Seterusnya, integriti seseorang insan juga dilihat mampu diperkasakan melalui proses mu’aqabah yang merupakan proses penilaian hasil kerja yang dilakukan melalui proses penelitian terhadap kelemahan dan kekurangan amalan-amalannya (Sa‘id Hawa, 2001; Ahmad Bashir Aziz, 2015). Kelemahan diri adalah disebabkan kelalaian dalam mengawal nafsu boleh menyebabkan berlakunya perkara-perkara yang dilarang oleh Islam seperti tamak, berbohong, mungkir janji, berlaku ketidakadilan dan sebagainya. Oleh itu, untuk memastikan pemerkasaan integriti dapat diperluaskan dalam sesebuah organisasi, seseorang individu perlulah sentiasa menerapkan proses mu’aqabat semasa melaksanakan tugasan. Ia bertujuan untuk memastikan seseorang insan dapat menganalisis dan menilai hasil kerja semasa bagi memastikan setiap kesalahan yang dilakukannya dapat diperbaiki dan diperbetulkan dengan segera supaya setiap urusan pekerjaannya dapat dilaksanakan selari dengan matlamat sesebuah organisasi. Setelah itu, perlunya proses mujahadah untuk memastikan integriti dapat dipertingkatkan melalui amalan hisbah kendiri. Mujahadah bermaksud berjuang bersungguh-sungguh di jalan Allah SWT tanpa menghiraukan perasaan takut atau gentar terhadap sebarang tentangan dari pihak luar (alGhazali, 1968; Sa‘id Hawa, 2001). Dengan melahirkan rasa bersunguh-sungguh semasa melaksanakan tugasan dan tanggungjawab akan membolehkan integriti pada diri seseorang insan dapat diperkasakan seterusnya mampu mencerminkan kejayaan pada diri dan organisai. Menurut Mardzelah Makhsin (2008) proses mujahadah ini dapat menghindari sifat negatif yang didorong oleh hawa nafsu dalam setiap pekerjaannya. Lantaran itu, seseorang insan yang menerapkan proses mujahadah mampu melahirkan semangat dalam melaksanakan tugasannya tanpa sebarang penyelewengan kepada sesiapa sahaja terutamanya kepada Allah SWT. Hal ini sekaligus dapat memastikan integriti seseorang dapat diperkasakan dengan sebaik mungkin. Proses seterusnya dalam amalan hisbah kendiri ialah proses mu’atabah yang bertujuan untuk mengkritik diri sehingga melahirkan rasa kekesalan terhadap kesalahan yang dilakukan (alGhazali, 1968; Mardzelah Makhsin, 2008). Tujuannya adalah untuk memastikan agar setiap insan dapat mengenal pasti kesalahan dan tidak melakukan segala kesilapan yang boleh menggugatkan integriti seseorang. Dalam pada itu, sifat mengkritik ini juga adalah sebagai pemberi peringatan dan amaran dalam melakukan sesuatu tugasan (Mardzelah Makhsin, 2008). Tanpa peringatan dan amaran ini akan menyebabkan insan dalam sesebuah organisasi terdedah kepada masalah integriti 94 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 dan membawa kepada kemudaratan diri dan organisasi. Secara ringkasnya pemerkasaan integriti melalui amalan hisbah kendiri dapat dilihat pada Rajah 1 berikut: Mu'atabah (Mengkritik Diri) Musyaratah (Berazam) Mujahadah (Berjuang Bersungguhsungguh) Mu'aqabah (Menilai Hasil Kerja) Muraqabah (Berhati-hati) Muhasabah (Analisis Diri) Rajah 1: Amalan Hisbah Kendiri untuk Pemerkasaan Integriti Rajah 1 menunjukkan kitaran amalan hisbah kendiri yang perlu dilakukan dalam memperkasakan integriti seseorang. Hal ini disebabkan, proses yang terkandung dalam amalan hisbah kendiri mempunyai kaitan antara satu sama lain sehingga membawa kepada rasa diawasi dan dikawal untuk melakukan kerja bersungguh-sungguh. Tanpa keazaman, penganalisisan, penilaian, kritikan dan rasa diawasi dalam setiap tugasan yang dilakukan akan menyebabkan seseorang mudah untuk terjerumus kepada perkara mungkar seperti rasuah, penyelewengan dan sebagainya. Kesimpulan Secara keseluruhannya, integriti memainkan peranan yang penting dalam setiap organisasi dan masyarakat. Hal ini bagi memastikan tidak berlakunya fenomena negatif seperti rasuah, pecah amanah, penyalahgunaan kuasa, keruntuhan akhlak dan sebagainya. Oleh yang demikian, pemerkasaan integriti dalam diri setiap individu sangat diperlukan agar dapat memastikan kejayaan dalam kehidupan mereka. Lantaran itu, amalan hisbah kendiri dilihat dapat memainkan peranan untuk memerkasakan integriti seseorang insan melalui beberapa fasa yang di isi dengan proses-proses seperti musyaratah, muraqabah, muhasabah, mu’aqabah, mujahadah dan mu’atabah. Hal ini tidak lain bertujuan untuk bertindak sebagai proses mendidik dalaman insan untuk melahirkan gerak kerja yang sentiasa selari dengan syariat Islam. 95 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Penghargaan Penghargaan kepada Universiti Sains Malaysia menerusi Geran Universiti Penyelidikan Individu (RUI) bertajuk Model Psiko-Hisbah untuk Penilaian Prestasi (1001/CISDEV/8016039) kerana telah membiayai sebahagian daripada kajian yang dilakukan ini. Rujukan Afizah Abd. Jalal. (2015). Membudayakan etika, nilai dan integriti dalam koperasi. Dimensi Koop, 45, November 2015. Ahmad Bashir Aziz. (2015). Pengurusan Islam alternatif pengurusan moden. Sintok: Universiti Utara Malaysia. Al-Ghazali, Abu Hamid Muhammad Al-Ghazali. (1968). Ihya’ ‘Ulumuddin. Kaherah: Mu’assasah Al-Halabi Wa Syurakah. al-Mawardi. (1993). Al-ahkam al-sultaniyyah wa al-wilayah al-diniyyah. (Uthman Khalid, Terj). Kuala Lumpur: Institut Pengajian Tradisional Islam. Auni Abdullah. (2000). Hisbah dan pentadbiran negara. Kuala Lumpur: IKDAS Sdn Bhd. Mustafar Ali. (2009). Integriti dan Islam: aplikasi berkesan membangun ummah. Mustafar Ali & Adanan Mat Junoh (Editor), Integriti dan Islam aplikasi berkesan membangun ummah (4465). Kuala Lumpur: Institut Integriti Malaysia. Ibn Manzur. (1997). Lisan al-arab. Beirut: Dar Ihya’ Al-Turath Al-‘Arabiy. Institut Integriti Nasional. (2004). Pelan Integriti Nasional. Putrajaya: Kerajaan Malaysia. Kamus Dewan. (2005). Kuala Lumpur: Dewan Bahasa dan Pustaka. Megat Ayob Megat Arifin, Abd. Halim Ahmad. (2016). Kepentingan budaya integriti dan etika kerja dalam organisasi di Malaysia: suatu tinjauan umum. Malaysian Journal of Society and Space, 12 issue 9, 138-149, ISSN 2180- 2491. Mohd Nakhaie Ahmad. (1998). Dibawah naungan Islam. Kuala Lumpur: Institusi Muamalat Islam Malaysia. Mohd Yusof Othman. (2009). Menghayati makna integriti dari perspektif Islam. Mustafar Ali & Adanan Mat Junoh (Editor), Integriti dan Islam aplikasi berkesan membangun ummah (1539). Kuala Lumpur: Institut Integriti Malaysia. Panel Akademi Pengurusan Yapeim. (2010). Pengurusan Islami menghayati prinsip dan nilai Qurani. Kuala Lumpur: Akademi Pengurusan YaPEIM. Sa‘id Hawa (2001). Mensucikan jiwa kaedah tazkiyatun nafs bersepadu. (Aunur Rafiq Shaleh Tahmid, Terj). Selangor: Pustaka Dini Sdn Bhd. Sayyid Qutb. (2000). Tafsir fizilalil Quran. (Yussof Zaky Yacob, Terj) Kelantan: Pustaka Aman Press Sdn Bhd. Wan Mohamad Sheikh Abd. Aziz. (2009). Menyemai benih integriti dalam masyarakat: dasar dan peraturan. Mustafar Ali & Adanan Mat Junoh (Editor), Integriti dan Islam aplikasi berkesan membangun ummah (91-111). Kuala Lumpur: Institut Integriti Malaysia. Widang I, Fridlund B (2003) Self-respect, Dignity and Confidence: Conceptions of Integrity Among Male Patients. Journal of Advanced Nursing 42 (1), 47. 96 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 ISLAMIC/ TAKĀFUL INSURANCE: THE NIGERIAN TAKĀFUL PROSPECTS AND CHALENGES Jumah Habeeblai Abiodun Alhikmah University, Ilorin, Nigeria. [email protected] Aminu Yakubu Centre for Islamic development management (ISDEV) University Sains Malaysia [email protected] Abstract: With the increasing growth of the Muslims population globally, halal earnings and consumptions are becoming not only required but also necessary. The unique moral, economic and social lives of the Muslims in the world have made excluding them from the socio-economic policies of the world not only a mirage but also an impossible task. Based on these facts and other related, the new socio- economic order of the world necessarily needs to tap from the rich cultural heritage of the Muslims the most apparent of which is their economic heritage. The growth of the Islamic economic and financial institutions across the globe is self-appealing to the fact that no developed or developing country will wish to be excluded from its abundant benefits. Of these concepts is the Islamic /Takāful practice, the concept of which this research has delved in its evolution, juristic discussion and some other basic guidelines of the scheme were painstakingly discussed. The Nigerian Takāful experiences and applications are also worthy of discussion and a synoptic overview of how the scheme evolved and operates in Nigeria is stated after which the work is duly concluded alongside necessary recommendations. The research methodology used in this work is both descriptive and analytical 1.0: INTRODUCTION “Security is a natural desire, which Man seeks by different means. Man naturally loves his property and takes care of his life. This is confirmed by the Holy Quran, where God says: "You love money amply" (Al-Fajer 20). Man's love for his life motivates him to avoid perils he anticipates by all possible means and measures. If these perils come upon him, they trouble him and cost him enormous losses and worries” (Mulhim & Sabbagh, n.d, p.2). According to Othman (2015): “The insurance industry has been around for more than two hundred years and operates in every corner of the world. It plays an important role for both Muslim and non-Muslim with its primary purpose to eliminate risks for the premium holder, spreads risks from the individual to the larger community and is an important source of long-term finance for the public and private sectors”. (p.1). There is however, no gainsaying the fact that Islam is an all–encompassing religion that leaves any human’s endeavors untouched. For any humanly enunciated and identified problem, Islam will not only seek to identify the genuiness of the problem but also it will proffer its sacred solution(s) where and how necessary. Takaful insurance remains one of the Sharī’ah compliant solutions devised as a substitutive concept to the wide spread commercial and conventional insurance. 97 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Outstripping the irregularities, immoralities and illicit concepts attached with the latter, the former stands out to be the lawful and moral-friendly alternative insurance scheme. This work seeks to explore the Islamic framework for the Takāful insurance, its evolution and areas of differences between the commercial and the Takāful or Islamic insurance, Islamic legal guidelines and principles of Takāful insurance are spelt out after which a synoptic account of how Takāful insurance emerged and operates in Nigeria is given. After a necessary summary and recommendations, the work is duly concluded alongside references information. 2.0: What is Takāful Insurance? The real concept and perception of what Takāful insurance represents remains a juristic problem as there exist a list of contradictory perceptions among Sharīcah scholars. (Muhammad, 2012, 9394). Irrespective of the scholastic differences on whether Takāful insurance could be a businessoriented or only be based on mutual assistance and donation, there seems to be a close agreement on the fact that “Takāful refers to an arrangement of joint guarantee by a group of participants based on mutualagreement to indemnify one another in the event of a defined loss” (Ardo &Saiti, 2017, p.1). Mulhim & Sabbagh (n.d) posit that “Cooperative Insurance is generally based on the concept that the negative impact of a specific incident is distributed among a group of persons instead of making the person who experienced the loss to bear its results alone” (p.2) Takāful insurance is alternatively defined as: “Pooling out a voluntary donation in a designated family box/account with the intention that whoever has a pressing need is helped from the pool. The donor however does not stand to benefit any return from the pool” (uthaemīn, 2010, 29:423). According to Insurance authority United Arab Emirates (IAUE) (2014) in its financial regulations for Takāful insurance companies “Takāful insurance is a collective contractual system aiming at attaining cooperation between a group of participants to face specific risks whereby each one of them pays a certain contribution that leads to formation of an account called the participants' account through which the due compensation will be paid to whomever the risks are realized in his respect. The Takaful operator will manage the account and invest the amounts collected therein against a specified remuneration” (p.8). Additionally, the national insurance commission of Nigeria (Naicom) (2013) defines Takāful as “a form of insurance that is compatible with Shariah provisions based on the principles of Tabarru (donation/contribution) and Ta’awun (cooperation)” (p.4). From the aforementioned conceptual citations of the term Takāful, it is almost a unanimous concept among the scholars, jurists and experts that Takāful, as suggested from the Arabic lingual meaning, connotes the coming together of a group of people having a common social, religious or 98 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 family bond on the agreement to be jointly liable and responsible to indemnify one another against certain perils, hazards or frequently occurring live responsibilities. 3.0: Evolution of Takāful insurance Generally, insurance as a concept is an alien economic tool in Islamic jurisprudence. Prior to the Hanafī jurist Ibn CAbidīn (died: 1252 A.H), there was no scholastic discussion on insurance and its related terminologies even though Kafalah (guaranty) as a contractual transaction is noticeably present in Islamic transactional law. Ibnu cAbidīn was the pioneer jurist to have exercised his legal verdict on the case and to have adjudged insurance impermissible (Salūs, 1986, p, 164). Until after a century later, the legal status quo of insurance remained as adjudged by this scholar until it was later opened to a scholastic discussion when some jurist seemed unsupportive to the formal judgment. In May 1965, the Islamic research center in Cairo held a conference and tabled for juristic discussion- among others- the legality of the prevailing commercial and conventional insurance. The conference with its majority participants ruled the commercial insurance impermissible and devised therein another Sharī’ah compliant module that is latterly known as a Takāful or Ta’awun insurance. (Salūs, 1986, p, 164). Researches later continued rereading and reappraising the commercial insurance and the majority of the jurists still opined its impermissibility until 1972 that a group of scholars attended a conference held in the Libya University discussing among other topics the commercial insurance in Islamic jurisprudence. Even though the majority of the attendees unanimously agreed to utilize other means of commercial insurance except live insurance, they still believed an alternative insurance that is Sharī’ah compliant be devised. Until 1976 that a maiden international conference on Islamic economics was held in Makkah which had in attendance more than two hundred scholars, professors and experts of Islamic economics and finance who agreed to the fact that commercial insurance does not represent the Islamic principle of solidarity and mutual association and that a committee of experts be charged to devise out a Sharī’ah compliant module of insurance that is devoid of interest and speculation and will at the same time connote the Islamic recipe that will substitute the conventional commercial insurance (Salūs, 1986,164). From this synoptic overview, it is deduced that the practical evolution of the Takāful insurance could be linked to the early seventies of the twentieth century having its main start point in the gulf countries such as Saudi Arabia, Bahrain etcetera and spreading across Asian countries where Malaysia assumes both the pioneering and the leading position followed by Indonesia Pakistan etcetera. The spread and entrenchment later got to Egypt ,Maghreb Algeria and other countries in the northern zones of Africa not leaving behind- even with slow wheeling- countries in the sub-Saharan zones such as Kenya and Nigeria. According to a research (“Emergence and evolution,” 2017). Takāful insurance is currently operational in more than 75 countries. The research also affirmed that starting from 2006; Takāful insurance has been gathering momentum spreading to other areas in Africa and even in Europe where a big community of Muslim people has settled down. 99 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 4.0: Takāful Insurance: a compliant alternative to Commercial Insurance It is needless to say that insurance as a policy proffers numerous solutions to mankind at large. Since vulnerability to risk and perils is almost axiomatic not only in their contemporary lives but also across ages of human habitation on the earth. With the evolution of insurance scheme in general, humanity would have surpassed all risks and perils that could have hindered the peaceful livelihood of humankind. Unfortunately, since insurance is ab initio a scheme coming from nonreligious settings and from communities with moral selectivity, the products will necessarily house some anti-moral and illicit practices of which will render its consumption at least unhealthy for the Muslims. Just like the banking sector, in order to create a financially inclusive society there must be an all-inclusive products/modules that are not only moral compliant but also religiously accommodating that will at the same time break the isolative fences erected by these selective financing schemes. With the takeoff of Islamic Takāful insurance, the following and other humanitarian roles have been played across the countries of its subscription: 4.1: Financial inclusion: unlike financial exclusion, financial inclusion is where individuals and businesses have access to useful and affordable financial products and services that meet their needs. More so, financial inclusion is defined as the availability and equality of opportunities to access financial services (Wikipedia, n.d). Until in recent years when the negative effects of financial exclusion policies become apparent, Muslims have mainly been in the receiving ends of not enjoining many dividends of economic and financial activities in their respective places if living. The prevalent interest eating economy of the western worlds has been greatly responsible for this menace. As the Muslims came out en mass to showcase their economic alternative products taking into consideration the Muslim population and demand from non-Muslim customers for Halal industry, there is greater need to supply and produce Halal products to meet the demand of both types of customers. Therefore, Halal finance can play an important role in Halal industry not only to make sure the respective demand is met but also to offer products like Sukuk etc. where Muslim and non-Muslim can both invest in Halal industry” (Abd Hamid, 2018). Through these and related means, financial inclusion will be maximally provided for. For instance, the national insurance commission of Nigeria (NAICOM) having indicated a significant religiously based objection to conventional insurance desires to enhancing financial inclusion in the country by ensuring that Takāful insurance providers are not disadvantaged. (NAICOM, 2013, p.4-5). 4.2: Proliferation of halal investment opportunities: According to Jumah (2017, p.20) one of the main characteristics of Islamic finance is its richness to provide and adopt any legitimate financing concepts. It is not restricted to the common available products of financing that are available in the conventional Islamic banking and insurance industries but also comprise all legitimate transactions and businesses that are found both in and non-Islamic conventional banking/insurance industries because all legitimate trade is generally acceptable under the Islamic law of transaction”. Islamic Takāful insurance offers a wider choice of products as it uses a variety of innovative profit-sharing financing techniques. With this feature, Islamic finance stands to conveniently compete and triumph over the existing conventional counterparts. By application of the Islamic transactional modules of Takāful as carefully tailored by Sharī’ah jurists and experts, incorporation of Wakāla (agency), Mudarabah (partnership), Tabaruc (donation), Waqf (endowment) and other permissible hybrid transactions in the Takāful 100 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 insurance scheme there will be a promising serene climate for the success of Islamic Takāful industries and as such contributing immensely to the socio-economy growth of the world in halal ways. 4.3: Indemnity against both the Spiritual and Mundane Perils: Unlike in the prevalent commercial and conventional insurance, the Takāful insurance seeks to indemnify against any social and economic risks and perils without being guilty of other apparent and concealed immoral atrocities from the backdoors. A careful reappraisal of the activities of the commercial insurance reveals how perilous and callous it is in actuality. Supposed a few people really benefited from their scheme, a great number of participants in their scheme neither enjoyed from the hard labored earnings they have pooled with them nor the returns of those with no perilous claims benefit the common folks of mankind. With the elucidation above, it is clear that commercial insurance only indemnify a selected number of its participants against their mundane perilous occurrences not minding to indemnify them against the social, moral, religious cum spiritual perils they might have sustained through speculative transactions, usurious usurpation, uncertainty and the list of immoral acts saddled with this kind of transaction is however endless. As such, Islamic Takāful is only a social solidarity aimed only at benefitting humanity especially those that are vulnerable to risks and perils with much interest in staying clear against any transaction that could directly or otherwise lead to spiritual and moral perils. 5.0: Islamic legal guidelines for Takāful insurance 5.1: Legality of Takaful insurance in Islamic law: it is almost a consensus that Sharī’ah jurists and experts in the field of Islamic jurisprudence, economics and finance adjudged Takāful insurance permissible to the extent that Dāgī claimed none of the contemporary scholars contended its permissibility (Muhammad, 2014, p.15). According to Onagun(2010,p.) the legality status of Takaful insurance is not concealing as there have been Qur’ānic injuctions enunciating the need to assist one another on goodness and piety among which is His saying :”help you one another in Al-Birr and Taqwa (virtue, righteousness and piety);but do not help one another in sin and transgression” (Quran 5:2). Likewise in the prophetic tradition, there exist a plethora of sound sayings and tacit approval of mutual and social assistance. The prophet (sallalau alayhi wasallam) was reported to have said (Allah will assist a servant as long as the servant assists his brother” (Muslim n.d, vol.4:2074). also he said:” the similarity of the believers in their assisting, being merciful and sympathizing with one another is like that of a body that when a part of it complains of sleeplessness and malaria the whole body complains suit” (Muslim, n.d, vol.4:1999). These traditions only suggest the general Islamic legal provisions for the permissibility of the Takāful insurance as they connote by general implication the propriety of assisting and helping one another the benchmark on which Takāful insurance is built. However there exist other direct and specific traditions that establish to the fact that concepts similar to Takāful insurance schemes were commonly practiced during the days and rein of our beloved prophet (sallalau alayhi wasallam). Among these concepts with social assistance intonations are: • ‫الد ية‬ ِّ Diyah Blood-money, sometimes blood-wit, paid as a compensation for murder, wounds, etc., (Caused intentionally or unintentionally) to the victim or next of kin (Islamic pedia, 2014). Even though the members of family to the perpetrator are not his partners in crime but they are only charged to indemnify the perils by paying up the bill under the basis of social and family solidarity so prevalent. 101 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 • The concept of endowment carrying condition to benefit therein as happened in the case Rumat well. When people of Madinah were suffering draught of water and there was sufficient water in a well belonging to one Jew. The Jew named Rumat al Giffari was selling water to the poor inhabitants of Madinah with a high price. The prophet -Sallalau Alayhi Wasallam- assured Paradise to those who will buy the well and endow it to the residents of Madinah and the righteous Uthmān bn Affān volunteered the purchase and it served as a social assistance for the whole of the Ummah not only then but even till now.( Ibn Kathir, 1986,7:187). • Pooling zakat proceeds in the treasury from which the pooler stands to benefit should in case the needs warrant. (Dawsaki, n.d, p.15). From the aforementioned, it is established that Takāful insurance does not only benefit from the general evidences of Sharī’ah on mutual assistance but rather has some specific concepts which could be made the establishing facts for its legality in Islamic law. 5.2: Other guiding rules for Takaful insurance: Needless to say that since Takāful insurance is an Islamic alternative to commercial insurance, a fullfledged compliance to the dictates of Sharī’ah must be duly considered. Interest, speculation, uncertainty and other impermissible transactional atrocities most not be allowed vis-à-vis the laid down guidelines and operational principles earmarked for this module, the main of which is that: 5.2.1: Takaful insurance is based on volunteer donation: Of the basics of Takāful insurance is that a group of people come together to agree to indemnify one another against specified risks they are all vulnerable to with the intent to volunteer the indemnity whenever and on whomever it occurs. Hence, Takāful is not a commercial profitmaking insurance. Even when an element of business is later noticed, it is only meant to strengthen the indemnity and not for profit-making. In view of this and since donation-based contracts contradicts business-bassed contracts in essence and effects , scholars have sternly warned against any acts that will shift Takāful insurance from its status quo of being only a donation-based transactions and not otherwise. 5.2.2: Managing the investments tools in Takāful insurance As noted earlier, there could be elements of investments and commerce in Takāful insurance if the intent is to strengthen the financial state of the Takāful insurance pool so that whenever severe perils occur the financial reserve of the Takāful pool would take care of the perils as perfectly as it could. In view of this, emerging Takāful insurance companies need to be very creative and innovative by investing in abundant halal investments such as Mudarabah, Waqf, Zakat funds, bank deposits and what have you. The fear however emanates from how licit and operational these products could be used in Takāful insurance and how compliant the Takāful insurance companies operate with the laid down Sharī’ah operational and transactional guidelines of these products. Nevertheless, efforts need to be made in the reappraisal of the applicability of these products in Takāful insurance and then in the operational compliance of the licensed Takāful companies in Nigeria with the operational guidelines. 102 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 6.0: Between commercial and Takāful insurance: This study may not be worthwhile if a summative survey of the differences between both conventional and Islamic insurance are not discussed. It is by this comparison and juxtaposition that a clear picture of what Islamic insurance stands for and what it does not represent is spelt. According to a study (Misab 2015, p.55-56). Differences between conventional and Takāful insurance can be summarized in the following table: Table 1. 6.1: Differences between conventional and Takaful insurance No Issue Conventional insurance Takaful insurance 1 Basis Risk transfer, company assurance Cooperative risk sharing, joint guarantee 2 Governance Cooperate governance, no religious consideration, solely profit motivated Shariah governance( Al- Contract Agency contract (Wakāla), or Waqf with Tabaru’ contribution, cooperative assistance using investment vehicles like Mudarabah. 3 Form of contract of sale 4 Quran, AL- Hadith,Ijma’,Qiyas,islamic ethics) Organizational principle Profit shareholder participants 5 Laws Secular regulations Shariah and prudential 6 Ownership shareholders Participants 7 Management status Company management Operator 8 Responsibility of policy holder’s participants Policy holders premium to insurer Participants make contribution to the scheme& mutually guarantee each other under the scheme 103 for pay Mutual goodness for Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 9 Investments No restriction, mostly interest based, non- Only Sharī’ah compliant &Riba free investments are allowed 10 Profit Shariah compliant Belong to shareholders 11 Surplus Shareholder’s account Participant’s account 12 Shariah council Not applicable Obligatory Shared between participants and operator based on profit sharing principles. Note: reprinted from Misab (2015) used in Takāful – Islamic insurance comparative study of conventional Insurance and Islamic insurance in the Mawlana Azad national Urdu University, 2015. From the above table, a pictorial explanation has been sampled on how commercial and Takāful Insurances are divergent hence the concept of Islamic insurance becomes clearer understandable. 7.0: Takaful insurance in Nigeria In general, the Nigerian government has made provisions for insurance scheme support through law enactment of some compulsory products of insurance as developmental strategies for insurance industry. For instance, there exist legal and constitutional provisions making group life assurance policy compelling on every employer in favour of each employee. The employees’ compensation act of 2010 was enacted in favor of employer’s liability, building under construction insurance, public buildings’ insurance, third party property damage, healthcare professional indemnity and agricultural insurance all having enacted legal provisions which make it apparently clear that the Nigerian government has duly exercised its powers in facilitating the development of the insurance industry by enacting several laws which create a market for insurance (Ardo and Saiti,2017,p.4). It is uniquely interesting that Takāful insurance, being one of the non-interest financial institutions (NIFIs) in Nigeria, precedes the Islamic banking industry with legal and statutory establishment even though it is unfortunately managing to exist amidst its conventional counterparts. The Nigeria Takāful insurance history is dated back to 2004 where Takāful insurance services was firstly introduced by African Alliance insurance company Limited running a Takāful insurance windows alongside its commercial and conventional insurance services. In following suit, Niger insurance plc. and cornerstone insurance plc. Joined the Takāful insurance industry respectively. None of these insurance companies run a full-fledged Takāful insurance rather their Takāful services are just subsidiaries to their existing commercial insurance services. Until recently in April 2016 that Noor Takāful obtained a license from the national insurance commission of Nigeria (NAICOM) making it the pioneering full-fledged Takāful insurance institution in Nigeria. It is however fortunate for the industry that many other intending companies signified their interest even though only Jaiz Takāful was offered the operational license for Takāful insurance in August 2016 making Noor and jaiz Takāful companies the only licensed Islamic industry by Naicom (NAICOM, 2019). While African Alliance, Niger insurance and cornerstone are registered under the composite insurance scheme, Noor and jaiz Takāful are registered under the Takaful insurance scheme. The first three insurance companies only have 104 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 subsidiary windows operational with Takāful products. The Takāful subsidiary of Niger insurance is known as Niger mutual halal plan while that of cornerstone is branded with halal Takāful. Basically the international standard operational model for Takāful insurance is in two portfolios namely family and general Takāful insurance. According to (NAICOM, 2013, p.5): “Family Takaful-Insurance- typically a long term arrangement between the Takaful-Insurance Operator andTakaful-Insurance participants providing the policyholder with financial relief. For instance, bereavement, critical illness or disabling injury to a fund contributor. General TakafulInsurancetypically a short term agreement between the Takaful-Insurance Operator andTakafulInsurance participant providing financial compensation for specified losses such as theft or damage etc. But will exclude Family Takaful-Insurance”. In application, all licensed Takāful insurance within the researcher’s reach, either from those with subsidiary Takāful windows or from those licensed with full-fledged Takāful activities are only operational under these two schemes –general and family Takāful- although adopting variety of healthy and halal products that are compliant to the operational guidelines of the regulating industry. Even though the operating models provided for by the Nigerian Takāful regulatory board are only; a) Takaful insurance based on Mudārabah (profit sharing) contract. b) Takāful insurance based on Wakāla (agency) contract c) Takāful insurance based on hybrid wakalah-mudarabah (agency-profit sharing) contract (Naicom, 2013, p.6). The commission still gives room for adoption of any other operating models besides these provided they are first approved by the commission before they are implemented. Interestingly, according to the research findings gathered by the current researcher, Noor and jaiz Takāful insurance operate in twenty two(22) and twenty (20) products respectively under their general Takāful plan while under the family Takāful plan they run ten(10) and seven(7) products respectively.(Noor Takāful 2019 and jaiz Takāful 2019). It is however necessary to reaffirm the need for emerging researchers and scholars in the fields of Islamic jurisprudence and finance to research and appraise the practicability of these products in the Takāful insurance industries of Nigeria in order to adjudge how compliant they are and to proffer redress where and how necessary. 8.0: Prospects and challenges of Takāful insurance in Nigeria: According to a research (“Takaful.”, 2019) Nigeria, which is Africa’s largest economy, has also been identified as a promising market for Takāful. In reality, the potential for Takāful insurance in Nigeria is unarguably enormous. With the Muslims constituting the majority population in Nigeria which is born out of their socio-religious convictions and practices as “Muslims are noted to be skeptical about the use of contraceptives to plan their families. Muslims are also noted to marry early and even more, permitted to marry up to four wives at a time. These and other demographic characteristics account for the growing population of the Muslims” (Yusuf, 2012, 226-227). With these facts, running selective and anti-Muslim financial policies is not only detrimental to the Nigerian socio-economic growth but also ruinous and erroneous. In addition, Muslims by the virtue of their religious and moral state cannot subscribe to the prevalent commercial insurance industries while the rich among them – the African richest man is however a Muslim- will not invest in unethical businesses that are ruinous to their spiritual lives. All these 105 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 and other more factors are evidently convincing to the reason why Islamic Takāful industries have an increasing prospects in the country. Nigeria also houses a significant amount of Islamic Sharī’ah experts, jurists, graduates of financial institutions whom have been excluded economically and socially from accessing the available job opportunities due to their religious and moral restrictions and consequently living below the expected average of economic and social livelihood. With the proliferation of Islamic insurance companies and other pro-Islamic financial institutions, there exist copious ethical job opportunities for young graduates of financial related disciplines among the Muslims. As noted earlier, the dividends of insurance concept that Muslims have been sidelined to benefit due to the commercial unethical insurance application prevalent in Nigeria will be maximally enjoyed by Muslims vis-à-vis the presence of the ethical Takāful insurance industries. It is unfortunate to note here that upon all these promising prospects of Takāful insurance in Nigeria, there still exist a list of challenges that could thwart the required smooth application of the scheme and consequently thwarting the expected spiritual and mundane benefits. Noted among these challenges is the statutory and constitutional challenge. Ideally, no Takāful insurance can run in Nigeria except under the statutory provision of the state. This makes the regulatory independence and sincerity a big challenge to the Takāful industry in Nigeria. With the presence hatred and interreligious disaffection between the duo Muslims and Christians, it is noticeable that this has been so responsible for recurrent hate speeches, disparagement and criticism of the Christendom to any Islamic related concept aimed at contributing to the growth and betterment of the country. It is though assumed that this could have been responsible to the snail growth of Takāful in Nigeria. Also worthy of note at this juncture is the Sharī’ah supervisory challenge of the scheme. According to Jumah (2017, p.97): “selecting members of Sharicah research board and supervisory committee, scholars of high experience and expertise in Sharicah law should be employed as the main activities of this board and committee is to give Sharicah rulings based on their ijtihãd and in that case any member in this board should be qualified to be addressed as mujtahid even if with a restricted ijtihãd and anyone below this level is not qualified to adjudicate any case of banking activities as Halal or Haram” Even though according to Naicom (2013, p.7-8), the conditions set out for a member of advisory committee of experts (ACE) are worthwhile and sufficient only if applied accordingly. 9.0: conclusion and recommendations: The Islamic/Takaful insurance has come to stay in Nigeria in order to contribute its long-awaited roles in the developmental circles of the country. Based on ethical solidarity, support, guarantee and social assistance, Islamic Takāful is antithetical to the prevalent commercial insurance companies in the country which are based on unethical principles such as gambling, speculation uncertainty and usurious usurpation. The Nigeria Takāful has been operational in Nigeria since 2004 and even though it is snail working, two full-fledged and three subsidiary windows of the scheme have been operational in the system running basically under the nomenclature of general and family Takāful models. In the conclusion of this work, the researcher herby recommends as follows: I. That the insurance regulatory agency of Nigeria should make compelling on the Takāful 106 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 industries to increase in their awareness program as many Muslims who supposedly are the beneficiaries of the scheme are unaware of the products let alone the benefits. II. That Takāful insurance should be ready to be innovative and current in the use of newly international Sharī’ah compliant standards that are prevalent in the scheme in order to affect positively the betterment of the industry and hence make it presentable not only for the Muslims but also for the generality of Nigerian citizens. III. That the Takāful insurance companies need to incorporate Islamic scholars, Jurists and propagators in order that everyone is aware of the scheme and consequently making the idea clearer to them and to give rooms for any scholastic discussion wherever necessary on the propriety of any of their products and models. In conclusion, I pray that Allah the Almighty accept this from me as a righteous act of worship and that He makes it beneficial for humanity in general. 107 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 References Abd Hamid B. (Ass. Prof). (2018). the role of Halal finance in production and investment of Halal industry .IF Hub. 10, 1-6. Retrieved from https://www.inceif.org/wpcontent/themes/inceif/downloads/IFHUB2018 (2ndIssue)_Edition8.pdf Al-uthaemīn M.S (2010). Majmū’ Fatāwā wa rasāil (vol.29). Dāru-thuraya, Riyadh (1st ed.). o A.A & Saiti. B (2017) Takāful practice in Nigeria: history, present and future. Institute of Islamic banking and finance. Retrieved from http://www.osj.unito.it/index.php/EJIF Dawsaki A.H (n.d). At-Ta’minu Takāful fi dawhi maqāsidi Sharicah. Retrieved from www.alukah.net h. ‫( الدية‬2019, October 2014). Retrieved from http://islamicencyclopedia.org/islamic-pediatopic.php?id=276 Emergence and evolution of Takaful insurance. (2017, April 14). Retrieved fromhttps://www.atlasmag.net/en/article/emergence-and-evolution-of-takaful-insurance Financial inclusion (n.d) retrieved from https://en.wikipedia.org/wiki/Financial_inclusion MuhammadNur,A.M, A.M(2012). At-Ta’minu-Takāful min khilālil waqf (1st ed.). DāruTadmuriyah-Riyadh Ibnu Kathir I.U (1986). Al-Bidāya wa Nihāyah (vol. 7). Darul-fikr, Bairut, Lebanon. Insurance Authority United Arab Emirates (2014). Financial Regulations for Takaful Insurance Companies. United Arab Emirates. Jumah H.A (2017) Mudarabah and Murabaha transactions; between the juristic provisions and the practical applications: a juristic appraisal study on jaiz bank plc. (Master’s dissertati on). Alhikmah University, Ilorin, Nigeria. Misab P.T (2015).Takāful – Islamic insurance Comparative Study of Conventional Insurance and Islamic Insurance (master’s thesis). Mawlana Azad national Urdu university, Hyderabad, India. Muslim M.H (n.d). Sahīh Muslim. Dāru Tawfiqiyah li-Turāth, Cairo. National insurance commission of Nigeria. (2013). Operational guidelines 2013 Takāful-insurance operators. Abuja, national insurance commission. Onagun, A.I (2010). Al-Mabādiul-Asāsiyah li-Ta’mimi-Takāful wa Ta’silihā Sharcī. Takaful insurance workshop held between 11 and 13, April 2010 in Jordan. Othman, M. (2017). Takaful: Realities and Challenges. Institutions and Economies, 187-190. Retrieved from https://ijie.um.edu.my/article/view/5015). s A.A (1987). Al-Kafalah wa Tatbīqātuhā l-Mu’āsirah (2nd ed.). Maktabatul-falāh, Kuwait: DarulI’tisām. Takaful: rich in potential for expansion. (2019, march 26). Retrieved from https://theeuropean.eu/story-10961/fwu.html Yusuf T.O (2012). Prospects of Takaful’s (Islamic Insurance) Contributions to the Nigerian Economy. Journal of finance and investment analysis, 1(3), 217-230. Retrieved from http://www.scienpress.com/Upload/JFIA/Vol%201_3_12.pdf 108 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 PERBANDINGAN KESAN PENCELAH FAKTOR PROMOSI DAN FAKTOR KEPATUHAN BERAGAMA TERHADAP PEMILIHAN PRODUK MUSYARAKAH MUTANAQISAH (MM) Nor Hatizal binti Amarul Shah Zakaria Bahari Pusat Kajian Pengurusan Pembangunan Islam (ISDEV), Universiti Sains Malaysia, Pulau Pinang Abstrak: Kajian ini menganalisis pengaruh dan kesan faktor promosi dan faktor kepatuhan beragama sebagai pencelah antara faktor intrinsik dan faktor ekstrinsik terhadap pemilihan produk pembiayaan perumahan Musyārakat Mutanāqiṣat (MM). Faktor intrinsik terdiri daripada faktor motivasi intrinsik, faktor keyakinan dari sudut pematuhan nilai syariah dan tahap pengetahuan pengguna manakala faktor ekstrinsik pula terdiri daripada faktor ciri-ciri produk MM, faktor kualiti perkhidmatan, faktor kos dan faktor manfaat produk. Perkembangan produk MM yang agak perlahan sejak dimulakan dari tahun 2005 hingga tahun 2016 merupakan asas kepada pengkajian ini. Perkembangan produk MM agak perlahan walaupun produk MM mempunyai kelebihan iaitu meringankan bebanan pelanggan dari sudut bayaran bulanan yang lebih rendah, tempoh masa bayaran bulanan secara relatifnya juga lebih pendek dan lebih memberikan manfaat dan keuntungan kepada kedua-dua pihak bank dan pelanggan. Data dikumpulkan daripada 100 orang pelanggan MM di Malaysia melalui talian internet dan facebook dan dianalisis dengan menggunakan perisian Model Persamaan Berstruktur (Structural Equation Modeling SEM -SMART PLS) dan perisian statistik SPSS (Statistical Package of Social Sciences). Dapatan kajian menunjukkan bahawa dengan adanya faktor promosi sebagai pencelah, faktor motivasi intrinsik, faktor tahap pengetahuan pengguna, faktor ciri-ciri produk MM, faktor kualiti perkhidmatan dan faktor manfaat produk memberikan kesan penuh dan signifikan terhadap pemilihan MM. Manakala dengan kewujudan faktor kepatuhan beragama sebagai pencelah, faktor motivasi intrinsik, faktor keyakinan dari sudut pematuhan nilai Syariah, faktor ciri-ciri produk, faktor kualiti perkhidmatan dan faktor kos signifikan dan memberikan kesan penuh sebagai pencelah terhadap pemilihan MM. Kesan faktor promosi memberikan impak yang lebih besar daripada kesan kepatuhan beragama. Oleh itu, pihak perbankan Islam disaran meningkatkan strategi promosi dan turut mengadakan penerangan mengenai hukum beragama dalam memilih produk perbankan Islam agar pelanggan dapat memilih produk MM bagi memenuhi keperluan pelanggan di samping memenuhi tuntutan beragama. Kata kunci : Pembiayaan Perumahan, Musyārakat Mutanāqiṣat, Faktor Intrinsik, Faktor Ekstrinsik Latarbelakang Di Malaysia, konsep pembiayaan perumahan MM telah mula ditawarkan bermula pada tahun 2005 (Mohd Sollehudin, Ahmad Azam Sulaiman dan Mohammad Taqiuddin, 2011). Kaedah ini kemudian telah diluluskan oleh MPS, Bank Negara pada 6 Februari 2006 sebagai kaedah pembiayaan yang mematuhi syariah kerana ia adalah satu kontrak yang dibenarkan dalam 109 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 muamalat Islam. Namun begitu, perkembangan M agak perlahan antara tahun 2005 hingga 2015. Kajian ini cuba mengetengahkan statistik perkembangan konsep Musyārakat (M) sebagai kiasan perbandingan antara perkembangan produk pembiayaan perumahan MM dan produk pembiayaan BBA. Statistik produk Musyārakat dijadikan sebagai kiasan kepada produk pembiayaan perumahan MM kerana produk pembiayaan MM berasaskan kepada produk pembiayaan Musyārakat, Ijārat dan Al-Bay’. Statistik Jadual 1.0 menunjukkan bahawa produk pembiayaan Musyārakat (M) menunjukkan peningkatan tetapi masih tidak dapat menandingi jumlah pembiayaan Al-Bay’ Bi-thaman Ājil (BBA). Penawaran pembiayaan M bagi bank-bank Islam meningkat iaitu RM 1,876.6 juta pada tahun 2009 kepada RM 32,948.2 juta pada tahun 2016 manakala produk BBA pula ditawarkan dengan nilai yang jauh lebih tinggi berbanding produk MM iaitu RM 42,739.9 pada tahun 2009 meningkat kepada RM 70,719.5 pada tahun 2016. Jadual 1.0 : Jumlah Pembiayaan Musyārakat (M) dan BBA antara Bank-bank Islam dan Sistem Perbankan Islam (RM Juta) Pembiayaa n/ 2009 Tahun BBI 1,876.6 (IPI) M SPI 473.7 (IPI) BBI 42,73 BB (IPI) 2.9 A SPI 180.7 (IPI) 2010 2011 2012 2013 2014 2015 2016 3,496. 0 6,981. 5 11,462. 8 16,031. 6 22,83 3.8 28,85 4.6 32,94 8.2 462.3 416.1 369.4 322.6 279.3 234.0 219.2 53,65 1.9 63,17 6.5 74,251. 6 83,115. 0 79,76 3.1 75,64 1.4 70,71 9.5 45.4 34.7 29.0 24.5 20.1 17.4 13.2 Sumber : Bank Negara Malaysia (2009-2016) Petunjuk M - Musyārakat BBA - Al-Bay’ Bi-thaman Ājil BBI – Bank-bank Islam di Malaysia SPI – Skim Perbankan Islam (Bank perdagangan yang menawarkan produk pembiayaan Islam). IPI – BBI dan SPI Produk pembiayaan perumahan MM dikatakan mempunyai kelebihan iaitu meringankan bebanan pelanggan dari sudut bayaran bulanan yang lebih rendah, tempoh masa bayaran bulanan secara relatifnya juga lebih pendek dan lebih memberikan manfaat dan keuntungan kepada kedua-dua pihak bank dan pelanggan. Namun begitu penawarannya masih rendah. Menurut Suraya Ismail (2013), pihak bank tidak berminat untuk menawarkan produk pembiayaan perumahan MM. Oleh kerana permintaan mewujudkan penawaran, maka kajian ini memfokuskan kajian kepada pemilihan pengguna. Permintaan produk pembiayaan perumahan MM oleh pelanggan boleh mendorong pihak bank meningkatkan penawaran produk pembiayaan perumahan MM. Oleh itu, pengkaji merasa terpanggil untuk melakukan kajian ini untuk mengenal pasti sama ada faktor promosi atau faktor kepatuhan beragama yang mempengaruhi pemilihan pelanggan terhadap produk pembiayaan perumahan MM. Kajian ini akan mengenal pasti hubungan dan kesan faktor 110 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 promosi dan kepatuhan beragama sebagai pencelah diantara faktor penentu yang dikenal pasti iaitu faktor motivasi intrinsik, faktor keyakinan dari sudut pematuhan nilai syariah, faktor tahap pengetahuan pelanggan, faktor ciri-ciri produk MM, faktor kualiti perkhidmatan, faktor kos dan faktor manfaat produk. Persoalannya ialah adakah bank mempromosikan produk pembiayaan perumahan MM kepada masyarakat kerana promosi memberikan pengaruh yang cukup kuat terhadap pemilihan produk pembiayaan perumahan MM? Sebaliknya adakah pelanggan memilih produk MM kerana faktor kepatuhan beragamanya? Adakah faktor promosi lebih besar kesannya berbanding faktor promosi? Oleh itu tujuan kajian ini adalah untuk menganalisis pengaruh faktor promosi dan faktor kepatuhan beragama sebagai pencelah antara faktor intrinsik dan faktor ekstrinsik dengan pemilihan produk MM. Kajian Lepas Berdasarkan kajian-kajian lepas didapati bahawa kajian kuantitatif mengenai bank konvensional dan perbankan Islam sama ada di peringkat antarabangsa atau di Malaysia banyak berkisar mengenai kajian faktor-faktor yang mempengaruhi keputusan memilih bank oleh pelanggan dan juga kajian mengenai faktor-faktor yang mempengaruhi kesetiaan pelanggan terhadap bank konvensional atau perbankan Islam. Bahagian ini akan membincangkan kajian-kajian lepas tersebut. Faktor Promosi Sebagai Pencelah Pengiklanan atau promosi ialah proses komunikasi maklumat bukan personal yang berbayar bertujuan untuk memujuk pengguna membuat keputusan membeli produk dan perkhidmatan. Promosi juga merupakan satu proses komunikasi pemujukan yang bermatlamat mengubah tingkah laku sosial melalui pelbagai saluran seperti media cetak atau elektronik dan dipersembah dalam pelbagai cara seperti drama, naratif dan nyanyian. Dari sudut pemasaran, promosi berfungsi untuk meningkatkan jualan dan keuntungan manakala dari sudut komunikasi, ianya berfungsi menyampaikan maklumat produk mengenai idea baru dan produk baru kepada pengguna. Dalam kajian ini, promosi merupakan usaha-usaha yang dilakukan oleh pihak bank bertujuan untuk memperkenalkan produk dan perkhidmtan yang ditawarkan oleh bank tersebut kepada masyarakat baik melalui media elektronik dan media cetak (Yupitri, Evi & Raina Linda Sari, 2012). Menurut Mohammed M. Almossawi (2015), peranan promosi bermaksud bertukar-tukar pendapat (positif atau negatif) mengenai sesuatu produk firma dan ianya boleh memberi kesan yang besar ke atas tingkah laku pengguna. Promosi mampu mengubah sikap pengguna dan mempengaruhi keputusan membeli (Katz & Lazarsfeld, 1955; Day, 1971; Morin, 1983). Kajian Mohammed M. Almossawi (2015) telah mengenal pasti dua jenis promosi iaitu promosi daripada sumber peribadi dan sumber bersifat bukan peribadi. Sumber peribadi termasuk rakanrakan, keluarga dan pakar-pakar (Goyyette, Ricard, Bergeron & Marticotte, 2010; Brown & Reingen, 1987; Duhan, Johnson, Wilcox & Harrell, 1997) manakala sumber bersifat bukan peribadi termasuk berita, artikel, pandangan dan ulasan yang terdapat dalam media cetak, siaran media, penerbitan khusus, atau forum-forum perbincangan dalam talian (Goyyette, Ricard, Bergeron & Marticotte, 2010; Senecal, Kalczynski & Nantel, 2005; Senecal & Nantel, 2004). 111 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Duhan, Johnson, Wilcox dan Harrell (1997) pula mendapati bahawa promosi dari mulut ke mulut adalah paling berkuasa mampu menarik dan mengekalkan pelanggan. Pelanggan yang berpuas hati akan menyampaikan maklumat yang positif kepada orang lain manakala semasa tidak berpuas hati, pelanggan menyampaikan maklumat yang negatif (Tucker, 2011; Vermeulen & Seegers, 2009; Jalilvand, Samiei, Dini & Manzari, 2012; Dennis, Merrilees, Jayawardhena & Wright, 2009). Sumber-sumber lain promosi dari mulut ke mulut ialah komunikasi daripada orang yang dipercayai (Bergeron, Ricard & Perrien, 2003). Severin dan Tankard (2001) pula menyatakan bahawa media komunikasi merupakan satu set institusi media seperti surat khabar, majalah, buku, filem, radio, TV dan lain-lain industri sokongan iaitu pengiklanan dan perhubungan awam. Kajian Yuserrie Zainuddin, Jahyd dan Thuraisamy,R.,(2004) mendapati bahawa pengguna bank Islam juga dipengaruhi oleh iklan atau promosi di media massa. Walau bagaimanapun, Sudin Haron, Norafifah Ahmad dan Sandra L. Planisek (1994) mendapati bahawa pengiklanan media massa mempunyai sedikit kesan kepada pemilihan bank pelanggan. John Mylonakis (2008) juga melalui kajiannya di bank-bank di negara Greek mendapati bahawa pengiklanan bukan merupakan kriteria utama pilihan bagi pengguna. Kewujudan iklan hanyalah sebagai pra-syarat yang mengesahkan kewujudan bank. Kajian Shani Bashiru dan Alhassan Bunyaminu (2013) di sektor perbankan di Greater Accra dan Timur Ghana mendapati bahawa elemen-elemen promosi iaitu televisyen hanya menyumbang sebanyak 10 peratus, surat khabar 11 peratus, radio 19 peratus, maklumat dari mulut ke mulut sebanyak 25 peratus dan 34 peratus adalah hasil daripada peranan bank atau CSR yang dilakukan oleh pihak bank dalam masyarakat. 15.4 peratus melalui maklumat yang disampaikan oleh keluarga, 49 peratus daripada kawan manakala 8.7 peratus daripada pertanyaan yang diajukan oleh pelanggan kepada pihak bank. Daripada data empirikal, kajian Shani Bashiru dan Alhassan Bunyaminu mendapati bahawa majoriti responden berpendapat bahawa mereka berurusan dengan bank sebahagian besarnya berpunca daripada promosi mulut ke mulut. 68.8 peratus responden mengesahkan bahawa mereka berurusan dengan bank kerana pengaruh promosi oleh bank. Ini bermakna sebahagian besar responden berfikir bahawa promosi berpengaruh dalam mempromosikan produk dan perkhidmatan bank. Namun begitu ujian regresi kajian Shani Bashiru dan Alhassan Bunyaminu (2013) menunjukkan bahawa elemen-elemen promosi (televisyen, surat khabar, radio, WOM, CSR) tidak signifikan terhadap kesan promosi ke atas produk dan perkhidmatan bank. Kajian oleh Bushra Zulfiqar, Hafiz Muhammad Arshad, Zeeshan Fareed, Farrukh Shahzad, dan Shahbaz Hussain (2014) keatas 150 pelanggan Bank of Punjab di daerah Sahiwal, Pakistan juga mendapati bahawa promosi tidak berhubungan signifikan dengan pemilihan bank. Manakala hasil kajian oleh Radiah Abdul Kader, Roza Hazli Zakaria, Norhafizan Razali dan Nurhidayah Abdullah (2014) yang membuat kajian ke atas pelanggan di Bank Rakyat di Malaysia pula mendapati bahawa pengiklanan media massa berpengaruh signifikan terhadap pemilihan perkhidmatan bank oleh pelanggan. Kajian kepentingan promosi turut dikaji oleh kajian oleh Didik Isnadi (2005) yang membincangkan mengenai pengaruh faktor hubungan pemasaran pelanggan (customer relantionship marketing), faktor nilai pelanggan, faktor keunggulan produk dan faktor kepuasan pelanggan terhadap faktor kesetiaan pelanggan. Kajian Mokhtar Mahamad dan Izah Mohd Tahir (2010) pula menyatakan bahawa iklan melalui akhbar menyumbang 29 peratus sumber maklumat kepada responden-responden berbanding dengan sumber-sumber yang lain. 112 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Sumber-sumber selain akhbar yang dibincangkan oleh pengkaji adalah majalah, televisyen, radio, kawan-kawan dan saudara-mara. Manakala kajian oleh Zuraini Anang, Roshanim Koris dan Roseliza Mat Alipiah (2004) di Terengganu mendapati bahawa iklan dan promosi juga merupakan faktor yang menyumbang ke arah penerimaan perbankan Islam. Faktor promosi dijadikan sebagai pencelah dalam kajian ini kerana mengandaikan bahawa perkembangan lambat produk MM turut dipengaruhi oleh promosi yang dijalankan oleh pihak perbankan Islam dan pemahaman mengenai produk MM boleh ditingkatkan melalui mediummedium promosi seperti media cetak, media elektronik, risalah, kain rentang dan juga melalui medium televisyen. Kajian ini turut ingin membuktikan adakah promosi benar-benar mempengaruhi perkembangan produk pembiayaan perumahan MM kerana penggunaan mediummedium promosi secara optimum dapat memperkenalkan dan menyampaikan maklumat produk pembiayaan perumahan MM kepada masyarakat (Rida Faiqoh, 2013:282). Kajian ini turut mengandaikan bahawa pemahaman mengenai produk MM boleh ditingkatkan melalui mediummedium promosi seperti media cetak, media elektronik, risalah, kain rentang dan juga melalui medium televisyen. Faktor Kepatuhan Beragama Sebagai Pencelah Terdapat pelbagai takrifan mengenai faktor agama. Menurut beberapa pengkaji seperti Kirkpatrick (2005) mentakrifkan agama sebagai lampiran psikologi dan mempunyai hubungan yang kuat antara emosi dengan perkara-perkara yang akan dilakukan. Menurut Haron (2002) pula, Islam pada dasarnya tidak hanya membicarakan soal rukun iman dan rukun Islam, pahala dan dosa, syurga dan neraka. Aspek agama juga merupakan aspek yang paling tinggi dan mendahului aspek kebudayaan. Aspek agama ini merangkumi seluruh kehidupan manusia dari alam roh (sebelum kejadian) sehinggalah ke alam akhirat (hari pengadilan). Matlamat kehidupan manusia bukan sahaja mencapai kebahagiaan dunia malah juga kebahagiaan akhirat. Asas matlamat itulah yang memberikan panduan pada manusia supaya mengamalkan nilai-nilai Islam dalam setiap perkara. Pengamalan nilai-nilai Islam itu perlu dihadiri oleh kepercayaan dan keyakinan kepada Allah SWT. Kepatuhan beragama bermaksud tidak hanya mengetahui mengenai soal hukum halal dan haram namun lebih daripada itu. Faktor ini mengukur sejauh mana responden patuh terhadap hukum dan larangan yang telah diperintahkan oleh Allah SWT kepada manusia. Faktor ini juga mengukur kepatuhan manusia kepada Allah SWT melalui penyembahan dalam bentuk beribadat kepada Allah SWT. Bagi mengukur kepatuhan beragama tersebut, maka elemen dalam faktor kepatuhan beragama yang diuji dalam kajian ini terdiri daripada elemen ibadah wajib dan sunat. Kajian terhadap faktor kepatuhan beragama telah banyak dilakukan di dalam dan luar negara. Menurut kajian yang dilakukan oleh Muhammad Nafik dan Ririn Tri Ratnasari (2012:290) mendapati bahawa faktor pematuhan etika Islam dalam perbankan Islam mempunyai hubungan positif terhadap faktor kepercayaan. Namun begitu hasil dapatan kajian ini adalah menunjukkan bahawa semakin tinggi tahap pengetahuan agama masyarakat Islam di Surabaya, semakin rendah tahap kepercayaan terhadap sistem perbankan Islam. Selain itu, kajian di Turki oleh Okumus. H., (2005) mendapati bahawa faktor agama merupakan faktor yang terpenting dalam pemilihan bank Islam. Di Bangladesh pula, Khan dan Bhatti (2008) mendapati bahawa faktor agama juga merupakan faktor terpenting yang mendorong responden113 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 responden menggunakan perkhidmatan perbankan Islam. Terdapat juga kajian-kajian lain yang mendapati bahawa faktor agama antara faktor yang diberi perhatian semasa membuat pemilihan terhadap produk perbankan Islam. Kajian–kajian tersebut adalah kajian Jasim Al-Ajmi, Hameeda Abo Hussain dan Nadhem Al-Saleh (2009), Bley dan Kuehn (2004), Gait dan Worthington (2008), Ahasanul Haque, Jamil Osman dan Ahmad Zaki Ismail (2009), Okumus (2005), dan Norafifah Ahmad dan Sudin Haron (2002). Begitu juga dengan kajian yang dilakukan di Kenya oleh Wario Guyo dan Noordin Adan (2013) mendapati bahawa faktor agama kurang mempengaruhi pemilihan pelanggan terhadap produk perbankan Islam berbanding faktor kewangan. Omer (1992) pula menunjukkan bahawa faktor agama adalah pemboleh ubah utama yang mempengaruhi jumlah deposit umat Islam di United Kingdom dan melaporkan bahawa semakin tinggi komitmen agama dan lebih rendah tahap pendidikan umum, semakin kuat keutamaan memilih perbankan Islam berbanding bank konvensional. Sudin Haron, Norafifah Ahmad dan Sandra L. Planisek (1994) pula berhujah bahawa hanya 38.7 peratus daripada responden menyatakan bahawa agama adalah satu sebab utama untuk menggunakan perkhidmatan perbankan Islam. Manakala Othman dan Owen (2001) membuat kesimpulan bahawa faktor budaya dan agama telah dikenal pasti sebagai faktor yang paling berpengaruh yang memberi kesan kepada penggunaan perbankan Islam di Kuwait. Walau bagaimanapun, kajian oleh Ahmad Azrin Adnan, Noor Azeanti Mohd Nasir dan Dalfiza Mohd Yusof (2013) yang melakukan kajian di Terengganu mendapati bahawa, walaupun masyarakat Terengganu terdedah dengan persekitaran dan budaya agama Islam, masyarakat Terengganu masih memilih bank konvensional. Pemerhatian daripada kajian ini mendapati bahawa pendidikan agama yang formal atau tidak formal tidak mempengaruhi gelagat pelanggan untuk membuat pemilihan terhadap bank. Ini kerana persepsi negatif terhadap perbankan Islam masih tidak berubah. Kajian mereka mendapati bahawa pelanggan tidak memilih perbankan Islam bukanlah kerana kekurangan penawaran produk oleh perbankan Islam tetapi sikap ketidakpatuhan pelanggan terhadap Syariah menyebabkan pelanggan masih memilih bank konvensional. Namun begitu, faktor kepatuhan beragama sebagai pencelah telah dikaji sebelum ini iaitu kajian oleh Sunaryo (2012). Kajian Sunaryo (2012) adalah untuk mengenal pasti pengaruh faktor-faktor penentu terhadap kesetiaan pelanggan Muslim di perbankan Syariah di Malang, Jawa Timur, Indonesia. Faktor kepatuhan beragama dijadikan sebagai pencelah antara faktor-faktor penentu yang lain iaitu faktor kepercayaan, faktor kualiti perkhidmatan dan faktor kepuasan pelanggan. Kajian ini bertujuan untuk menentukan faktor yang paling sesuai berperanan sebagai pencelah. Hasil dapatan menunjukkan bahawa faktor kepuasan pelanggan sebagai pencelah adalah bersesuaian antara hubungan kualiti perkhidmatan dengan kesetiaan pelanggan. Oleh kerana terdapat hasil kajian faktor kepatuhan beragama yang mempunyai kesan negatif dan kesan positif terhadap pemilihan produk perbankan Islam, maka ini mengandaikan bahawa faktor kepatuhan beragama pelanggan menjadi faktor yang harus dikaji dalam pemilihan produk MM dengan keyakinan bahawa faktor ini dapat mendorong motivasi intrinsik untuk memilih produk pembiayaan perumahan MM di Malaysia. Faktor kepatuhan beragama dan faktor motivasi intrinsik merupakan faktor yang berkaitan dengan keimanan seseorang. Iman akan mendorong pelanggan mematuhi perintah Allah SWT dan berusaha menjauhi larangannya iaitu terlibat dengan aktiviti riba. Seterusnya pelanggan hanya memilih produk MM kerana kehalalannya tidak diragui. 114 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Metodologi Kajian ini menggunakan 100 orang responden yang dipilih dalam kalangan responden yang menggunakan produk pembiayaan perumahan MM di Malaysia. Data premier dikumpulkan melalui kaedah ’snowball’ dan kaedah dalam talian internet dan facebook. Laman web talian internet yang digunakan untuk tujuan pengumpulan data adalah https //www.esurveycreator.co.uk/s/52b4. Analisis Deskriptif Responden Sebanyak 55 peratus daripada responden adalah lelaki, kebanyakkan responden iaitu sebanyak 55 peratus berumur antara 31 dan 40 tahun keatas, 90 peratus daripada responden sudah berkahwin, 86 peratus responden memiliki ijazah sarjana muda dan keatas, kakitangan kerajaan golongan profesional sebanyak 69 peratus dan 62 peratus responden menerima pendapatan kasar melebihi RM5001 sebulan. Jantina Umur Taraf Perkahwinan Tahap Pendidikan Tertinggi Pekerjaan Pendapatan Kasar Isirumah Bulanan Jadual 3.0 : Analisis Deskriptif Demografi Responden Item Kekerapan Peratusan Lelaki 55 55 Perempuan 45 45 20 hingga 30 tahun 7 7 31 hingga 40 tahun 55 55 41 hingga keatas 38 38 Bujang 8 8 Berkahwin 90 90 Balu/Duda 2 2 MCE/SPM/STAM 5 5 Sijil 1 1 Diploma 8 8 Ijazah Sarjana Muda 28 28 Ijazah Sarjana dan keatas 58 58 Kakitangan Kerajaan (Profesional) 69 69 Kakitangan Swasta (Profesional) 11 11 Kakitangan Kerajaan (Sokongan) 18 18 Kakitangan Swasta (Sokongan) 2 2 RM1000 - RM2000 4 4 RM2000 -RM3000 6 6 RM3001 – RM4000 12 12 RM4001 - RM5000 16 16 Lebih Dari RM5001 62 62 Sumber : Analisis Borang Soal Selidik 115 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Menganalisis Pengaruh Faktor Promosi Sebagai Pencelah terhadap Pemilihan MM Kajian ini menganalisis pengaruh faktor promosi dan faktor kepatuhan beragama sebagai pencelah di antara faktor penentu iaitu faktor intrinsik dan faktor ekstrinsik dengan pemilihan produk pembiayaan perumahan MM. Faktor intrinsik terdiri daripada faktor motivasi intrinsik (INT), faktor keyakinan dari sudut pematuhan nilai Syariah, faktor tahap pengetahuan pelanggan (TP) manakala faktor ekstrinsik terdiri daripada faktor ciri-ciri produk (CPMM), faktor kualiti perkhidmatan (KP), faktor kos (KOS) dan faktor manfaat produk (MP). Pengaruh Faktor Promosi Sebagai Pencelah Hasil dapatan kajian ini pada Jadual 4.1 menunjukkan bahawa secara tidak langsung, hanya faktor motivasi intrinsik (INT), faktor tahap pengetahuan pelanggan (TP), faktor ciri-ciri produk (CPMM), faktor kualiti perkhidmatan (KP) dan faktor manfaat produk (MP) signifikan mempengaruhi pemilihan MM selepas melalui faktor promosi sebagai pencelah. Faktor motivasi intrinsik (INT) mempengaruhi pemilihan MM sebanyak 0.079 peratus, faktor tahap pengetahuan pelanggan sebanyak 0.065 peratus, faktor ciri-ciri produk (CPMM) sebanyak 0.047 peratus, faktor kualiti perkhidmatan sebanyak 0.153 peratus dan faktor manfaat produk sebanyak 0.104 peratus. Maklumat boleh merujuk kepada Jadual 4.1 Jadual 4.1 : Hubungan Antara Penentu dengan Pemilihan MM Sebelum dan Selepas Melalui Faktor Promosi dan Faktor Kepatuhan Beragama sebagai Pencelah Pembol eh Ubah Laten INT→ PLHM M KS→ PLHM M TP→ PLHM M CPMM → PLHM M Sebelum Pencelah (Model 1) Koefisie t-stat n Terangg ar Sig -0.048 0.356 0.013 0.866 *** 0.076 0.065 5.416 3.125 - 0.276 - 0.053 Selepas Kepatuhan Beragama Sebagai Pencelah (Model 3) Koefisie t-stat Sig n Terangg ar *** -0.050 0.047 Selepas Promosi Sebagai Pencelah (Model 2) Koefisie t-stat Sig n Terangg ar -0.079 6.076 *** 4.750 *** 0.368 -0.002 0.118 -0.029 1.706 -0.047 -0.087 0.525 3.133 *** 116 ** Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 KP→ PLHM M KOS→ PLHM M MP→ PLHM M PR→ PLHM M KB→ PLHM M -0.216 -0.076 0.068 0.153 11.76 9 *** 1.173 *** 0.086 - 0.009 0.643 - - 0.104 6.500 *** 0.410 *** -0.057 0.491 5.375 3.167 - 0.021 1.235 ** 0.316 2.431 ** 0.197 1.691 Sumber : Analisis Borang Soal Selidik Hasil dapatan kajian ini pada Jadual 4.1 menunjukkan bahawa dengan adanya promosi secara besar-besaran oleh pihak perbankan Islam, maka pelanggan akan mendapat maklumat mengenai manfaat produk MM dan perbezaannya dengan produk-produk pembiayaan perumahan yang lain. Melalui promosi, gelagat pengguna yang membandingkan manfaat yang didapati daripada produk MM dengan produk-produk lain akan dapat meningkatkan tahap pengetahuan pelanggan mengenai produk MM. Dengan promosi juga pelanggan dapat merasakan kualiti perkhidmatan yang turut ditawarkan oleh perbankan tersebut. Promosi dapat meningkatkan kefahaman pelanggan terhadap sesuatu konsep pembiayaan. Menurut kajian Mokhtar Mahamad dan Izah Mohd Tahir (2010), iklan melalui akhbar menyumbang 29 peratus sumber maklumat kepada responden-responden berbanding dengan sumber-sumber yang lain. Sumber-sumber selain akhbar yang dibincangkan oleh Mokhtar Mahamad dan Izah Mohd Tahir (2010) adalah majalah, televisyen, radio, kawankawan dan saudara. Kajian oleh Mokhtar Mahamad dan Izah Mohd Tahir (2010) membuktikan bahawa majoriti pelanggan kurang mengetahui tentang konsep perbankan. Kajian oleh Zuraini Awang, Roshanim Koris dan Roseliza Mat Alipiah (2004) terhadap masyarakat Terengganu juga mendapati bahawa iklan dan promosi merupakan faktor penyumbang ke arah penerimaan perbankan Islam. Antara kajian yang menyokong promosi sebagai faktor utama kepada pemilihan bank adalah Robert, Aihie dan Abednego (2013), Tilahun dan Gedifew (2014), Anan Fathi Srouji, Mohd Suberi Ab Halim, Zulkarnain Lubis dan Madher Ebrahim Hamdallah (2015), Himyar Pasrizal, Ubud Salim dan Umar Nimran (2011), Zuraini Anang, Roshanim Koris dan Roseliza Mat Alipiah (2004) di Terengganu, Malaysia, Mokhtar Mahamad dan Izah Mohd Tahir (2010) dan Marimuthu M, Jing C.W, Gie L.P, Mun L.P dan Ping T.Y (2010). Pengaruh Faktor Kepatuhan Beragama Sebagai Pencelah Jadual 4.1 turut memaparkan hasil dapatan sebelum dan selepas melalui faktor kepatuhan beragama sebagai pencelah. Faktor intrinsik dan faktor ekstrinsik dengan pemilihan MM melalui faktor kepatuhan beragama sebagai pencelah menunjukkan bahawa faktor motivasi intrinsik (INT), faktor keyakinan dari sudut pematuhan nilai Syariah (KS), faktor ciri-ciri produk (CPMM), faktor kualiti perkhidmatan (KP) dan faktor kos (KOS) signifikan mempengaruhi pemilihan MM. Hasil dapatan pada Jadual 1 menunjukkan bahawa faktor motivasi intrinsik (INT) mempengaruhi 117 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 pemilihan MM sebanyak 0.050 peratus, faktor keyakinan dari sudut pematuhan nilai Syariah (KS) sebanyak 0.076 peratus, faktor ciri-ciri produk (CPMM) sebanyak 0.029 peratus, faktor kualiti perkhidmatan sebanyak 0.086 peratus dan faktor kos (KOS) sebanyak 0.057 peratus. Hasil dapatan menunjukkan bahawa responden memilih produk pembiayaan perumahan adalah disebabkan oleh faktor kepatuhan beragama iaitu untuk mendapatkan keredaan Allah SWT, kemudian diikuti oleh dorongan faktor motivasi intrinsik, faktor keyakinan dari sudut pematuhan nilai syariah, faktor ciri-ciri produk, faktor kos dan faktor kualiti perkhidmatan. Kajian yang turut mendapati bahawa faktor kepatuhan beragama memainkan peranan utama dalam pemilihan produk perbankan Islam ialah kajian oleh Okumus (2005) perbankan Islam di Turki, Khan dan Bhatti (2008), Al-Ajmi, Hameeda Abo Hussain dan Nadhem Al-Saleh (2009), Bley dan Kuehn (2004), Gait dan Worthington (2008), Ahasanul Haque, Jamil Osman dan Ahmad Zaki Ismail (2009) kajian perbankan Islam di Malaysia, Norafifah Ahmad dan Sudin Haron (2002), Othman dan Owen (2001), Sunaryo (2012), Kumajdi Yamirudeng (2013), Mokhtar Mahamad dan Izah Mohd Tahir (2010) dan Muhammad Nafik dan Ririn Tri Ratnasari (2012). Menganalisis Kesan Faktor Promosi dan Faktor Kepatuhan Beragama Sebagai Pencelah Ujian f square (f ²) pula digunakan untuk mengukur saiz kesan pencelah untuk setiap penentu dengan pemilihan MM. Jika nilai f square (f ²) adalah 0.02 bermaksud kesan saiz pencelah antara penentu dangan pemilihan MM adalah lemah, nilai 0.15 adalah sederhana manakala melebihi daripada 0.35 maka saiz kesan adalah sangat besar (Cohen, 1988), maka boleh dibuat kesimpulan bahawa pencelah memainkan peranan yang berkesan dan sesuai antara faktor intrinsik dan faktor ekstrinsik dengan pemilihan MM. Kesan pencelah faktor promosi dan faktor kepatuhan beragama seperti di Jadual 4.2. Formula f square seperti berikut : Formula Mengukur Saiz Kesan Pencelah (f square) = f ² ada pencelah - f ² tanpa pencelah / 1 - f ² ada pencelah f² Jadual 4.2 : Saiz Kesan Pencelah Bagi Setiap Penentu Sumber : output dari Koefisien PR PLHMM PR KB sebagai Pencelah INT 0.002 0.101 0.065 Lemah Tiada KS 0.001 0.002 0.108 Kesan TP 0.002 0.045 0.000 Lemah CPMM 0.004 0.025 0.015 Lemah KP 0.023 0.291 0.151 Sederhana Tiada KOS 0.003 0.001 0.053 kesan MP 0.002 0.109 0.008 Lemah menggunakan Program SMART-PLS Petunjuk : KB – Kepatuhan Beragama 118 KB sebagai Pencelah Lemah Lemah Tiada Kesan Lemah Sederhana Lemah Tiada Kesan Ringkasan analisis Jalur Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 PLHMM – Pemilihan MM PR- Promosi Jadual 4.2 menunjukkan saiz kesan pencelah faktor promosi antara faktor motivasi intrinsik (INT), faktor keyakinan dari sudut pematuhan nilai Syariah (KS), faktor tahap pengetahuan pelanggan (TP) dan faktor ekstrinsik iaitu faktor ciri-ciri produk MM (CPMM), faktor kualiti perkhidmatan (KP), faktor kos (KOS) dan faktor manfaat produk (MP) dengan pemilihan MM. Faktor promosi sesuai berperanan sebagai pencelah walaupun mempunyai kesan yang lemah antara faktor motivasi intrinsik ( 0.15 > 0.101 > 0.02) dengan pemilihan MM kerana kurang daripada nilai 0.15, kesan yang lemah antara faktor tahap pengetahuan pelanggan (0.15 > 0.045 > 0.02) dengan pemilihan MM, kesan yang lemah antara faktor ciri-ciri produk MM (0.15 > 0.025 > 0.02) dengan pemilihan MM dan kesan yang lemah antara faktor manfaat produk (0.15 > 0.109 > 0.02) dengan pemilihan MM. Manakala Faktor promosi sangat sesuai berperanan sebagai pencelah kerana memberikan kesan pencelah yang sedehana antara faktor kualiti perkhidmatan kerana nilai f square (f ²) adalah 0.0291 melebihi nilai 0.15 (0.291 > 0.15) dengan pemilihan MM. Jadual 4.2 turut menunjukkan saiz kesan pencelah faktor kepatuhan beragama antara faktor motivasi intrinsik (INT), faktor keyakinan dari sudut pematuhan nilai Syariah (KS), faktor tahap pengetahuan pelanggan (TP) dan faktor ekstrinsik iaitu faktor ciri-ciri produk MM (CPMM), faktor kualiti perkhidmatan (KP), faktor kos (KOS) dan faktor manfaat produk (MP) dengan pemilihan MM. Faktor kepatuhan beragama sesuai berperanan sebagai pencelah walaupun mempunyai kesan yang lemah antara faktor motivasi intrinsik dengan pemilihan MM kerana nilai f square (f ²) adalah 0.065 melebihi 0.02 (0.065 > 0.02), kesan yang lemah antara faktor keyakinan dari sudut pematuhan nilai Syariah (0.108 > 0.02) dengan pemilihan MM kerana nilai f square (f ²) 0.108 melebihi 0.02, kesan yang lemah antara faktor ciri-ciri produk MM (0.015 < 0.02) dengan pemilihan MM, dan kesan yang lemah antara faktor kos (0.15 > 0.053 > 0.02) dengan pemilihan MM. Manakala, faktor kepatuhan beragama sangat sesuai berperanan sebagai pencelah kerana memberikan kesan pencelah yang sederhana antara faktor kualiti perkhidmatan (0.151 > 0.15) dengan pemilihan MM. Berdasarkan hasil dapatan di Jadual 4.2 menunjukkan bahawa kesan promosi lebih besar berbanding kesan kepatuhan beragama. Kesan faktor promosi antara faktor motivasi Intrinsik (INT) dengan pemilihan MM adalah 0.101 lebih besar berbanding kesan kepatuhan beragama iaitu 0.065, faktor ciri-ciri produk MM iaitu 0.025 faktor promosi berbanding 0.015 faktor kepatuhan beragama, faktor kualiti perkhidmatan 0.291 faktor promosi berbanding 0.15 faktor kepatuhan beragama. Kesimpulan dan Saranan Hasil dapatan kajian ini menunjukkan bahawa faktor promosi dan faktor kepatuhan beragama sesuai berperanan sebagai pencelah antara faktor penentu dengan pemilihan produk MM. Promosi secara besar-besaran oleh pihak perbankan Islam akan dapat meningkatkan tahap pengetahuan dan maklumat pelanggan mengenai manfaat produk MM dan perbezaannya dengan produk-produk pembiayaan perumahan yang lain. Melalui promosi, gelagat pengguna yang membandingkan manfaat yang didapati daripada produk MM dengan produk-produk lain akan dapat meningkatkan tahap pengetahuan pelanggan mengenai produk MM. Promosi memainkan peranan yang penting 119 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 dalam memperkenalkan MM kepada pelanggan, sekaligus dapat mencipta permintaan keatas produk MM. Promosi yang berbentuk pendidikan boleh meningkatkan pemahaman pelanggan terhadap hukum bermuamalah seterusnya dapat mendorong kepada pemilihan produk pembiayaan perumahan MM khasnya. Peningkatan pemahaman dapat meningkatkan permintaan terhadap pemilihan MM. Peningkatan permintaan akan meningkatkan penawaran MM oleh pihak perbankan. Maka dapat disimpulkan bahawa promosi adalah elemen yang paling penting dalam usaha memperkenalkan produk MM kepada pelanggan. Untuk meningkatkan permintaan MM, promosi harus ditingkatkan. Berasaskan teori ekonomi konvensional, permintaan dikatakan dapat mencipta penawaran. Oleh itu, peningkatan permintaan diharapkan akan dapat meningkatkan penawaran produk MM oleh pihak perbankan. Hasil dapatan turut menunjukkan bahawa faktor motivasi Intrinsik (INT) signifikan dengan pemilihan MM selepas melalui faktor promosi dan faktor kepatuhan beragama sebagai pencelah. Ini bermaksud apabila meningkatnya akidah pelanggan kepada Allah, pelanggan merasakan bahawa mencari yang halal adalah fardu, pelanggan yakin bahawa produk pembiayaan perumahan MM yang ditawarkan oleh perbankan Islam tiada unsur kadar bunga dan pemilihan MM untuk memperolehi ganjaran pahala, demi mencapai keberkatan dalam kehidupan, memenuhi tanggungjawab ibadah, berlandaskan Syariah dan adil kepada pengguna, pulangan keuntungan di dunia dan akhirat, mengutamakan halal berbanding syubhat, mengutamakan sunat berbanding makruh dan mengutamakan kepentingan masyarakat berbanding individu. Faktor ciri-ciri produk MM (CPMM) turut signifikan dengan pemilihan MM selepas melalui faktor promosi dan faktor kepatuhan beragama sebagai pencelah. Ini bermaksud apabila pihak bank menambah baik ciri-ciri produk MM, maka pemilihan pelanggan terhadap produk MM akan meningkat sekiranya terdapat penambahbaikan kaedah pihak bank menyewakan bahagian sahamnya kepada pelanggan, bayaran bulanan adalah sebagai sewa terhadap rumah yang dibeli kepada pihak bank, penetapan harga mengikut sewa beli (Ijārat) dan bayaran balik dikenakan mengikut kadar sewa dan sekiranya pihak bank dapat meningkatkan pengetahuan mengenai produk MM melalui promosi yang dijalankan, maka pengetahuan mengenai hukum memilih produk MM dapat ditingkatkan seterusnya dapat meningkatkan permintaan terhadapnya. Faktor kualiti perkhidmatan (KP) juga signifikan dengan pemilihan MM selepas melalui faktor promosi dan faktor kepatuhan beragama sebagai pencelah. Peningkatan kualiti perkhidmtan yang dibincangkan dalam kajian ini adalah penyediaan pengawal keselamatan oleh bank, waktu operasi bank, kemudahan ATM, lokasi cawangan sesuai, jumlah cawangan bank banyak dan kemudahan internet memuaskan. Jika promosi ditingkatkan, maka pelanggan dapat mengetahui mengenai kelebihan dan kualiti perkhidmatan yang ditawarkan oleh Istitusi perbankan Islam, maka ini dapat meningkatkan pemilihan produk MM. Hasil kajian ini membuktikan bahawa faktor promosi dan faktor kepatuhan beragama mempunyai pengaruh dan kesan antara faktor penentu dan pemilihan MM. Hasil kajian ini turut membuktikan bahawa faktor promosi memberikan kesan yang kuat terhadap pemilihan MM berbanding faktor kepatuhan beragama. Oleh itu, kajian ini berhasrat agar kajian ini dapat dijadikan rujukan kepada pihak perbankan Islam dan meningkatkan strategi pemasaran dan promosi untuk menarik perhatian pengguna memilih produk MM. Sekiranya pihak perbankan dapat meningkatkan aktiviti promosi dan menggunakan medium-medium promosi secara optimum, tahap pengetahuan dan maklumat 120 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 mengenai manfaat produk juga akan dapat meningkatkan pemilihan MM. Usaha ini dapat mendorong kepada perkembangan produk pembiayaan perumahan MM. Rujukan Ahasanul Haque, Jamil Osman & Ahmad Zaki Ismail (2009). Factor Influences Selection Of Islamic Banking: A Study On Malaysian Customer Preferences. American Journal of Applied Sciences 2009, Vol 6, No.5,pp 922-928 Ahmad Azrin Adnan , Noor Azeanti Mohd Nasir & Dalfiza Mohd Yusof (2013). Bank Choice Behaviour Among Malaysian Muslims: A Qualitative Approach. International Research Journal of Social Sciences.,Vol. 3, No 2,pp 1-8 Anan Fathi Srouji, Mohd Suberi Ab Halim, Zulkarnain Lubis & Madher Ebrahim Hamdallah (2015). Determinants of Bank Selection Criteria’s In Relation to Jordanian Islamic and Conventional Banks, International Journal of Economics, Commerce and Management, Vol. 3, No.10, pp 294-305 Bergeron, J., Ricard, L., & Perrien, J. (2003). Les Déterminants De la Fi délité des Clients Commerciaux dans l’industrie Bancaire Canadienne. Canadian Journal of Administrative Sciences, 20(2), pp. 107–120 Bley, J. & Kuehn, K. (2004). Conventional Versus Islamic Finance: Student Knowledge And Perception In The United Arab Emirates, International Journal of Islamic Financial Services, Vol 5 No (4), pp. 1-13. Brown, J.J., & Reingen, P.H. (1987). Social Ties And Word-of-Mouth Referral Behavior, Journal of Consumer Research, Vol.14, No.3, pp. 350–362. Bushra Zulfiqar, Hafiz Muhammad Arshad, Zeeshan Fareed, Farrukh Shahzad & Shahbaz Hussain (2014). Criteria Of Selecting Bank In Pakistani Banking Sector : Study Of Banking Customers In Sahiwal, Pakistan, International Journal of Managing Value and Supply Chains (IJMVSC) Vol. 5, No. 4 Day, G. (1971). Attitude Change, Media And Word Of Mouth, Journal of Advertising Research, Vol.11, No.6, pp. 31-40. Didik Isnadi (2005). Analisis Pengaruh Customer Relationship Marketing Terhadap Nilai Nasabah Dan Keunggulan Produk Dalam Meningkatkan Kepuasan Dan Loyalitas Nasabah. Disertasi, Universiti Diponegoro, Semarang, Indonesia. pp. 1-115 Duhan, D., Johnson, S., Wilcox, J., & Harrell, G. (1997). Influences On Consumer Use Of Wordof-Mouth Recommendation Sources, Journal of the Academy of Marketing Science, Vol. 25, No.4, pp. 283-295. Dennis, C., Merrilees, B., Jayawardhena, C., & Wright, L. (2009). E-Commerce Behavior, European Journal of Marketing, Vol. 33, No. 10, pp. 1121-1139. Gait, A. & Worthington, A. (2008). An Empirical Survey of Individual Consumer, Business Firm and Financial Institution Attitudes Towards Islamic Methods of Finance, pp. 1-24. Goyyette, I., Ricard, L., Bergeron, J., & Marticotte, F. (2010). E-WOM Scale: Word-of-Mouth Measurement Scale For E-Services Context. Canadian Journal of Administrative Sciences, 27, pp. 5-23. Haron Din (2002). Manusia dan Islam (Ed. ke-3). Kuala Lumpur: Dewan Bahasa dan Pustaka. Himyar Pasrizal , Ubud Salim & Umar Nimran (2011). Pengaruh Keperibadian, Kelas Sosial Dan Budaya Pengusaha Terhadap Strategi Pemasaran Dan Keputusan Menjadi Nasabah Bank 121 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Syariah Mandiri Di Sumatera Barat, Terakreditasi SK Dirjen Dikti No.66b/dikti/Kep/2011,No 6, pp 710-121. Jalilvand, M., Samiei, N., Dini, B., & Manzari, P. (2012). Examining the Structural Relationship of Electronic Word of Mouth, Destination Image, Tourist Attitude Toward Destination and Travel Intention: An Integrated Approach. Journal of Destination Marketing and Management, 1(1-2), pp.134-143. Jasim Al-Ajmi, Hameeda Abo Hussain & Nadhem Al-Saleh (2009). Clients of Conventional and Islamic Banks in Bahrain: How They Choose Which Bank to Patronize, International Journal of Social Economics, Vol. 36. No. 11, pp. 1086-112 John Mylonakis (2008). The Influence of Banking Advertising on Bank Customers: An Examination of Greek Bank Customers’ Choices, Banks and Bank Systems, Vol 3, No. 4 Katz, E., & Lazarsfeld, P. (1955). Personal Influence. Glencoe, IL, USA, Free press Khan, M. & Bhatti, M. (2008). Islamic Banking And Finance: On Its Way to Globalization, Managerial Finance, Vol. 34, No. 10, pp. 708-725. Kirkpatrick, L. (2005). Attachment, Evolution, and the Psychology of Religion. New York: The Guilford Press. Kumajdi Yamirudeng (2013). Factors Influencing Selection of Islamic Banking in Thailand : The Mediating Effect Of Confidence. Tesis Doktor Falsafah, Universiti Utara Malaysia, pp.152. Marimuthu M, Jing C.W, Gie L.P, Mun L.P. & Ping T.Y (2010). Islamic Banking: Selection Criteria and Implications, Global Journal of Human Social Science, Vol. 10, No. 4 pp 5262. Mohammed M. Almossawi (2015). The Impact of Word of Mouth (WOM) on the Bank Selection Decision of the Youth: A Case of Bahrain, International Journal of Business and Management, Vol. 10, No. 4 Mohd Sollehudin, Ahmad Azam Sulaiman@Mohamad & Mohammad Taqiuddin Mohamad (2011). Pembiayaan Perumahan Secara Islam Di Malaysia: Analisis Kelebihan Produk Berasaskan Musharakah Mutanaqisah Di Kuwait Finance House Malaysia Berhad (KFHMB), Jurnal Teknologi Sains Sosial, Mei 2011, Vol 55,pp 107–119. Mokhtar Mahamad & Izah Mohd Tahir (2010). Persepsi Pelanggan Bukan Islam terhadap Perbankan Islam: Satu kajian rintis, Jurnal Kemanusiaan bil.16, Dis 2010, pp 44-61. Morin, S. (1983). Influentials Advising Their Friends to Sell Lots of High Tech Gadgetry. Wall Street Journal. Muhammad Nafik & Ririn Tri Ratnasari (2012). Measuring Islamic Compliance on The Moderating Effects of Islamic knowledge Level and The Relationship Between Trust and Loyalty Intention. International Conference on Business and Management 6 – 7 September 2012, Phuket – Thailand Norafifah Ahmad & Sudin Haron. (2002) Perceptions of Malaysian corporate customers towards Islamic banking products and services, International Journal of Islamic Financial Services, Vol. 3 No. 4, pp. 1-16. H. Saduman Okumus (2005), Interest Free Banking In Turkey: A Study of Customer Satisfaction and Bank Selection Criteria, Journal of Economics Cooperation, Vol 26, No 4, pp 51-86 Omer, H.S.H. (1992). The Implications of Islamic Beliefs and Practice on the Islamic Financial Institutions in the UK: Case study of Albaraka International Bank UK. Tesis Doktor Falsafah, Loughborough University, Tidak diterbitkan 122 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Othman, A. & Owen, L. (2001). Adopting and Measuring Customer Service Quality in Islamic Banks: A Case Study in Kuwait Finance House, International Journal of Islamic Financial Services, Vol 3, No. 4, pp. 1-12. Radiah Abdul Kader, Roza Hazli Zakaria, Norhafizan Razali & Nurhidayah Abdullah (2014). Why this Bank? Understanding Customers’ Preference for an Islamic Bank in a Competitive Market, Journal of Islamic Economics, Banking and Finance, Vol. 10 No. 2 Rida Faiqoh (2013). Analisis Strategi Pemasaran KPRS di Bank Muamalat Cabang Kudus, Iqtishadia, Vol. 6, No. 2, pp 279-29 Robert E. Hinson, Aihie Osarenkhoe & Abednego Feehi Okoe (2013). Determinants of Bank Selection: A Study of Undergraduate Students in the University of Ghana, Journal of Service Science and Management, Vol.6, pp 197-205 Senecal, S., & Nantel, J. (2004). The Influence of Online Product Recommendations on Consumer’s Online Choices. Journal of Retailing, Vol 80, No 2, pp.159-169. Senecal, S., Kalczynski, P., & Nantel, J. (2005). Consumers’ Decision Making Process and Their Online Shopping Behavior: A Clickstream Analysis. Journal of Business Research, Vol.58, pp. 1599-1608. Severin, W. J., & Tankard JR, J. W. (2001).Communication Theories: Origins, Methods and Uses in the Mass Media, New York: Longman. Shani Bashiru & Alhassan Bunyaminu (2013). A Critical Analysis on Advertising Banks Products and Services in Ghana, International Journal of Marketing Studies; Vol. 5, No. 3 Sudin Haron, Norafifah Ahmad & Sandra L. Planisek (1994). Bank Patronage Factors of Muslim and Non-Muslim Customers, International Journal of Bank Marketing, Vol.12 No.1, pp. 3240. Sunaryo (2012). Pengaruh Faktor-faktor Penentu Terhadap Kesetiaan Pelanggan Muslim Di Perbankan Syariah Malang, Indonesia. Tesis Doktor Falsafah, Pusat Kajian Pengurusan Pembangunan Islam (ISDEV), Pusat Pengajian Sains Kemasyarakatan, Universiti Sains Malaysia, Pulau Pinang. Tidak Diterbitkan Suraya Ismail (2013). Latar Belakang dan Pemikiran Ahli Majlis Penasihat Syariah (MPS) di Malaysia dan Implikasinya ke atas Pembinaan Produk Pembiayaan Perumahan. Tesis Doktor Falsafah, Pusat Kajian Pengurusan Pembangunan Islam (ISDEV), Pusat Pengajian Sains Kemasyarakatan, Universiti Sains Malaysia, Pulau Pinang. Tidak Diterbitkan Tilahun Aemiro Tehulu & Gedifew Agalu Wondmagegn (2014). Factors Influencing Customers’ Bank Selection Decision in Ethiopia: The Case of Bahir Dar City, Research Journal of Finance and Accounting, Vol.5, No.21, pp 57-68 Tucker, T. (2011). Online word-of-mouth: Characteristics of Yelp.co review. The Elon Journal of Undergraduate Research in Communications, Vol 2, No. 1, pp. 37-42. Wario Guyo and Noordin Adan (2013). The Determinants of Retail Consumer choice of Islamic Banking In Kenya, International Journal of Arts and Entrepreneurship, Vol.1, No.2. Vermeulen, I., & Seegers, D. (2009). Tried and Tested: The Impact of Online Hotel Reviews on Consumer Consideration, Tourism Management Journal, Vol. 30, No.1, pp.123-127 Yupitri, Evi & Raina Linda Sari (2012). Analisis Faktor-faktor yang Mempengaruhi Non Muslim Menjadi Nasabah Bank Syariah Mandiri Di Medan, Jurnal Ekonomi dan Keuangan, Vol. 1, No. 1, pp. 46-60 Yuserrie Zainuddin, Jahyd, N. & T. Ramayah (2004). Perception of Islamic Banking: Does it Differ Among Users and Non Users, Journal Management and Businesses, Vol.6, No. 3, pp.221-232. 123 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Zuraini Anang, Roshanim Koris & Roseliza Mat Alipiah (2004). Perbankan Islam dan penerimaan masyarakat di Terengganu. 4th International Malaysian Studies Conference; 3-5 August 2004, Universiti Kebangsaan Malaysia, Bangi , pp. 97-114. 124 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 ISLAMIC BANK AND ECONOMIC GROWTH IN NIGERIA AND MALAYSIAN SIMILARITIES Tijjani Muhammad1 Auwal Salisu2 1Faculty of Arts, Management and Social Sciences (Islamic Banking & Finance) Federal University, Gashua, (FUGA), Yobe State, Nigeria, ([email protected]) 2Faculty of Arts, Management and Social Sciences, Department of Islamic Studies, Federal University, Gashua, (FUGA), Yobe State, Nigeria, ([email protected]) Abstract: Islamic Bank has become increasingly interested in developing and developed countries around the globe. The global financial system is gradually attracting the attention of global financial services towards the development of Islamic finance and it’s been recognized as a recent phenomenon where financial institutions are creating windows for Muslim and Non- Muslim to participate at their convenience. The paper aims to explore the contribution of Islamic Banking on the Nigerian economy growth indicating Malaysia as modern and example for imitation. Malaysian Islamic bank would be considered and analyzed its influence and same with Nigerian content. Series of data from 2005-2018 Thirteen years (13 years) used on an annual basis for Gross Domestic Product (GDP) as an explanatory variable while Islamic Banking and Finance (IBFinance) used to measure the relationship between two country’s economic growths. For the analysis, ganger causality, correlation, regression and time series test were used. The findings revealed that there is a strong positive relationship between Islamic Bank and economic growth in Nigeria as indicated in Malaysia respectively; furthermore, the causal relationship focuses on both directions from an Islamic bank to economic growth. The paper recommends the standard and codes redevelopment and creation of Islamic banks in Nigerian and more of Islamic products under Shariah compliant, application of Islamic finance and develops Shariah- compliant money market and capital market. Keywords: Islamic Bank, Malaysian Islamic Bank, Nigerian Islamic Bank, Economic Growth JEL Code: G 21, O1, O4 Introduction The impact estimation of the Islamic finance activity has been considered as a subject on some empirical studies. A lot of the researches compare the effectiveness of the monetary aspect of the interest-based and interest-free financial system. Darrat (1988) investigated Tunisian with such case over the period of 1960-1984 and tested the hypothesis indicating that banking and finance become stable while interest rate afflicted. He concluded that the interest-free monetary system 125 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 stabilizes the velocity of money compared to the system of interest-based. And further proofs the structural demand for money is more stable in the interest-free system. Charles et al. Pop, & Darn (2011) tested the hypothesis indicating the resilience between Islamic finance and conventional one, and assumption whether Islamic stock indices are affected by changes in the regime of volatility. The finding of the research indicates the resilient and shock control system than conventional finance, and it’s found both of their indices were affected at the same degree by the changes in volatility. Yousefi et al. (1997) Investigate Islamic bank in Tunisia to replicate the Darrat (1988) research after nine (9) years criticizing his case study as Tunisia indicating despite the country has no significant experience in interest-free system of banking, however, the case study using by them is the Iranian case that has experience compared to Tunisian in term of Islamic banking. The result of their research indicated. Darrat (1988) do not the validation of hypothesis and assuming partially that the resilient of Islamic banks. In order hands, Arouri et al. Shahbaz, Onchang, Islam, & Teulon, (2013) indicate that Islamic finance granger helps investors to save and crises free comparing some conventional stocks to Islamic stock indices. Literature review The development of Islamic bank on economic growth remains uncertain at both theoretical and empirical stages. Chapra (1988) Hassan and Dridi (2010) theoretically contributed and predicted how the Islamic framework enhanced the performance of banking and finance and the economic activity under said Shariah. Khan and Bashar (2008) Tag Eldin (2008) Hassan (2014) and Gudaizi Farahanl and Dastan (2013) recommended the generalization and implementation of the Islamic economic principles. However, these authors considered it as significant and to improve contractual and economic efficiency. Bjorvatn (1998) Yusof and Wilson (2005) argued and Kuran (2004) highlighted issues related to principles of economic as handicapped in terms of Islamic economic development activities. Furqani and Mulyany (2009) Darrat (1988), Ammar et al. (2013) and Yousefi et al. (1997) have unanimously agreed that the Islamic finance has no impact on the economic activity and is been considered to be ambiguous and also has no superiority over the interest-based system of economy. In this research, we propose to investigate the development of Islamic banks, which acknowledge a particular framework which is an interest-free system based on the work of Taq El-din (2008), Chapra (2008) and Khan and Bashar (2008) whether the Islamic finance does contribute in improving the economic activity. We decided to select two countries Malaysian and as an experienced country with decades of experience and Nigeria as a starter with not more than a decade plus experience to see whether the system is contributing to economic activity. Zeitum (2012) investigated the impact of ownership on foreign bank and specific variables and performance of microeconomic indictor on Islamic and conventional banking in the GGC region. Explore annual data from 2002-2009. The results indicated that the inflation and GDP significantly impacted on bank performance, however, income ration and cost impacts negative performance on both Islamic and Conventional banks whilst foreign ownership has no impact on bank performance. Muhammad and Dauda (2018) examined the contribution and development towards the growth of Islamic finance in Nigeria. The research used a series of data from 2012-2015 and the variables used are GDP, IBFinancing and trade. The regression analyses used OLS, Granger causality was used to measure the relationship between Islamic finance and economic growth. The results revealed that there is a positive relationship between Islamic finance and the economic growth 126 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Furaqani and Mulyany (2009) used cointegration and Granger causality to investigate and test the empirical relationship between the economic growth in Malaysia and Islamic finance over the period of eight (8) years from 1997-2005 quarterly. The predicted results show that there is no causality between Islamic finance and economic growth in Malaysia in the short-run but assumes the long-term relationship. However, the result shows Islamic finance influences the fixed investment positively and indicates the clear relationship between Islamic finance and investment as the relationship between Islamic finance development and economic growth. Abduh and Omar (2012) examine a long-term relationship in Indonesia from the period of 2003- 2010 in quarterly based, the results suggested that the developing and improving Islamic finance will be relevant policies to enhance and promote economic growth in Indonesia. Abduh and Chowdhury (2012) examined the long-run and short-run dynamic between Islamic banking development and the Bangladesh economic growth over the period of seven (7) years from 2004Q1-2011Q2. The findings show the significant bi-directional relationship in long-run and short-run between economic growth and Islamic finance. Malaysian Banking Reforms After the Malaysian independence, majority of Muslim traditions realized that Islamic finance is an alternative to distance themselves from the conventional and colonial period in their transactions and financial institutions. Malaysia was not an exception; in the 1950s during preparation for independence Malaysian government developed an interest to create an investment institution that would tackle the majority Muslims need in the country. The Tabung hajj was created in 1963 by the Malaysian government, a financial institution that oversees and supervised by the government, its major role to gathered household savings for the purpose of pilgrimage (Al-hajj) and invests in a Shariah-compliant product (Herrera and Martenis, 2001). In July 1983, the creation of first Islamic banking under the (IBA) act, from the Central Bank of Malaysia begun issuing licenses to foreign investors and those willingly want to invest in the Islamic banking system to operate in Malaysia. Currently, Malaysia has seventeen (17) licensed Islamic banks, after a decade Malaysian authorities in compliance with (Skim Perbankan Islam) Islamic banking scheme granted some conventional banks to operate Islamic windows with the commitment of Shariah board for the activities of such window to remove the constraints of Shariah-compliant products and enhanced the liberalization of Islamic bank and was fully in operation in June 2011. Figure1: 127 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Source: BNM/author’s, Najib and Amine (2015) Malaysian implemented reforms on their financial institution aiming at stimulating and facilitating the integrations of Islamic financial institution and another financial system to achieve remarkable growth and development of the economic and in the above graphs as presented is clearly shown the improvement in growth of both balance sheet of Islamic financial institution and the conventional institution as above. Nigerian Islamic Bank The contribution of Nigerian Islamic banking remains low compared to Malaysia despite the situation and condition differ, we classified the Malaysian Islamic banking system as grown while for Nigeria as an infant just coming up. The Nigeria government initiated its permission was given in 2005. The Jaiz bank was the first full-fledged Islamic bank started its operation in 2012 under Shariah compliant products and it activities. An Islamic bank is one of the satisfactory policy that accommodates financial excludes in Northern Nigeria where the population of the region is hugely excluded from the financial institutions. Within a year with the operation, the Jaiz bank in 2014 witnessed remarkable growth from 33.9 billion to 42 billion. Jaiz bank is appeared to be one of the strongest mechanism and successful financial institution that is fighting financial exclusion and attracting more inclusion with different strategy regardless of ethnicity or religion, its provides a platform for people to operate and participate at all levels (Muhammad and Dauda, 2018). Figure 2: Source: Muhammad and Dauda (2018) calculation for Islamic Bank asset The graph above shows the maximum value of Islamic banking and finance from its inception 20122017 1Q the red line is showing how the assets relate with the growth of the economic and IBF increases its value from 2012 -2015, whilst decreases in 2016 and maintain its stand in 2017 at the first quarter. Methodology The approach used is quantitative data extracted from different sources from Central Bank of Nigeria website and Bank Negara Malaysian website as well as Journals, textbooks, and magazines. The method used is time series, correlation and regression analyses for both countries. However, the variables used Nigerian IBFinance, Malaysian IBFinance and GDP based on economy growth of countries and Shariah compliant. 128 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 To achieve the objective, appropriate variables were used to identify the relationships between the variables and determine the econometric prediction method. The time series data used for annual indication, IBFinance, GDP and FDI were considered for the determination of both Malaysia and Nigerian economic growth. GDP: represent the income level of a country within a certain range and indicate financial growth (GDP) and reflecting economic growth as well. FDI: as a representation foreign investment and also economic indicator with the highly prompt activity of business and promotes economic growth as well as the efficiency of the investment and supply long-term capital with managerial and technological skills, huge market capacity, foster skills innovation and accommodate unemployment within the community (Asiedu, 2002). Result The finding interprets the details of the graph and examined the relationship between Malaysian and Nigerian GDP based on the table and graphs below. Table 1: The determinant of IBF towards Malaysian GDP Dependent Variables R R2 Sig Regression coefficient β tSig Gross Domestic Product .411 .156 .003 IBF Malaysian 3.155 _ .003 .394 Source: Designed by authors The result in the above table indicated that the Malaysian IBFinance on the Gross Domestic Product (GDP) is related, which indicate significant level statistically, however, the correlation coefficient (R=.411) and its probability level is (sig:.003) these above indicates the strong positive relationship between the variables and value determinant of R2 which remain constant with 15.6%. The regression coefficient indicates a total determinant on the (GDP) by Malaysian Islamic Bank with β: 0.394 and t-value 3.160 with significant level .003 as above. Table 2: The determinant of IBF towards Nigerian GDP Dependent Variables Gross Domestic R .583 R2 .281 Sig .000 Regression coefficient IBF Nigerian .451 Source: Designed by authors 129 β 4.671 .000 Product t Sig Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The table above indicates the effect of independent variable Nigeria IBFinance on the dependent variable Gross Domestic Product (GDP) is statistically significant and its level of significance is 0.000. The correlation coefficient shows R2: 0.281 while R:.583 and that explained the IBF financial capability and determinants while the variables are constant, and regression coefficient is (β: 0.451) and t-value maintained 4.561 and the significant level at the 0.000. Table 3: Matrix correlation between the variables Variables (1) (2) (3) ---------------------------------------------------------------------------------------------------------------- GDP 1 IBF Malaysia .668 1 IBF Nigeria .729 .764 1 Source: Designed by authors The graph above is clearly indicated that the Nigerian GDP is moving in a Negative direction with a negative relationship with IBFinance from 2015-2016 due to the infancy of In the above table, the relationship between the above variable indicates positive relationship as Gross Domestic Product showed with Malaysian IBfinance and the same with Nigerian scenario where is considered stronger at the level of 0.729 compared to Malaysia at 0.668 as indicated. The graphs in the below table indicate that the Malaysian and its IBFinance are positively significant based on the linear graphs as shown. However, the estimation of the respective analyses is expected for long operation and many decades of Figure 3: Source: Designed by the authors For Nigeria is partially differ with Malaysian scenario, where the IBFinance is just starting with less a decade experience in Nigeria. However, that is been considered as an infant financial system which is struggling to standardize the system. 130 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 experience. Figure 4: Source: Designed by the authors the financial institution and it's restoring it glory from 2017-2018 ahead as shown in the graph. Figure 5: Source: Designed by the authors According to result shows the graph 3 has shown an insignificant relationship with Malaysia and Nigerian (GDPs) which linear regression indicates negative and parallel between the GDP from 2005-2018 as indicated in the above table. Table 4 Hypothesis IBF granger cause GDP Maly GDP granger cause IBF Maly IBF granger cause FDI Maly FDI granger cause IBF Maly IBF granger cause GDP Nig GDP granger cause IBF Nig FDI granger cause IBF Nig IBF Granger cause FDI Nig Source: Designed by the authors, Probability 0.01821 0.03207 0.03091 0.21816 0.00121 0.01391 0.03161 0.18612 F-Statistics 1.12321 3.13742 1.21621 1.15169 1.12686 1.23121 1.13686 1.53212 Remark Accept H1 Accept H1 Accept H1 Accept H1 Accept H1 Accept H1 Accept H1 Accept H1 Significant level at < 5 Table pair wise causality test 131 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Causality test Probability and statistic value assembled under the alternative hypothesis as causality reported in table 4 above, it is clearly indicated the causal relationship between GDP and IBF, However, our results reported that two- side of causality exist from the economic growth and Islamic banks towards GDP; that indicates the probability value 0.01821 and 0.03207 which both are less than (0.01) significant level. The alternative hypotheses accepted and reject the null hypothesis, that interprets the higher flow of Islamic banks led to economic growth. Furthermore, the influence of Islamic banking and its acceptability amongst the developed and developing countries stimulate the growth of GDP and attract FDI into the country for more development. However, the results predict unidirectional causality between IBF and Foreign Direct Investment which indicated its significant level at 1% (0.18612) and (0.03091) in Malaysia. Thus, IBF granger causes the development of GDP in both Malaysia and Nigerian as indicated and also considered as unidirectional since at the level of 1% for both variables respectively. Conclusion The research investigated the relationship between the development of Islamic Banking and Finance and economic growth in Malaysia and Nigeria while Malaysia is been considered as sample not to comparison with Nigeria system, as Nigeria is just starting. The research used quantitative data under time series and Granger causality techniques have been applied. It is clearly indicated that there is an obvious relationship between IBF, GDP, and FDI as shown above. Moving up in the direction of growth the fig 1 - 2 directions and causality exist in a bidirectional relationship and the results predict the improvement of IBF system in Nigeria, will drastically reduce poverty and financial exclusion in Nigeria. The data were obtained from two different Islamic Banks, Bank Negara Malaysia (BNM) and the other is Jaiz Bank Plc Nigeria. The regression analysis, time series, and matrix correlation were used for the analyses. The research findings revealed confidence level on both Malaysian and Nigerian Islamic banking that influence economic growth despite Nigeria has partially insignificant in 2015-2016 but restored its glory in 2017-2018 as shown in the linear regression graph 2. The study recommends that the Nigerian Government should maintain the standard and codes redevelopment and creation of Islamic banks in Nigeria and more of Islamic products under Shariah compliant and that shall be adapt for the proper starting and application. The money market and capital market shall be considered based on Shariah compliant. 132 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 References Abduh, M., & Azmi Omar, M. (2012). Islamic banking and economic growth: the Indonesian experience. International Journal of Islamic and Middle Eastern Finance and Management, 5(1), 3547. Abduh, M., & Chowdhury, N. T. (2012). Islamic banking–Economic growth nexus: Evidence from Bangladesh. Journal of Islamic Economics, Banking and Finance, 8(3), 104-113. Arouri, M., Shahbaz, M., Onchang, R., Islam, F., & Teulon, F. (2013). Environmental Kuznets curve in Thailand: cointegration and causality analysis. The Journal of Energy and Development, 39(1/2), 149-170. Asiedu, E. (2002). On the determinants of foreign direct investment to developing countries: is Africa different?. World development, 30(1), 107-119. Bjorvatn, K. (1998, January). Islamic economics and economic development. In Forum for development studies (Vol. 25, No. 2, pp. 229-243). Taylor & Francis Group. Chapra, M. U. (1988). Towards an Islamic financial system. IIUM Journal of Economics and Management, 1(2), 1-3 Charles, A., Pop, A., & Darn e, O. (2011, May). Is the Islamic Finance modelmore resilient than the conventional finance model? Evidence from suddenchanges in the volatility of Dow Jones indexes. InInternational Confer-ence of the French Finance Association (AFFI). Darrat, A. F. (1988). The Islamic interest-free banking system: some empirical evidence. Applied Economics, 20(3), 417-425. El-Din, T., & el-Din, S. (2008). Income ratio, risk-sharing, and the optimality of Mudarabah. Journal of King Abdulaziz University: Islamic Economics, 21(2). Furqani, H., & Mulyany, R. (2009). Islamic banking and economic growth: Empirical evidence from Malaysia. Journal of Economic Cooperation & Development, 30(2). Hassan, M., and Dridi,. J (2010) The effects of the Global Crisis on Islamic and Conventional Banks: A comparative study. Interational Monetary Fund (IMF WP/10.201). Herrera, F., & Martínez, L. (2001). A model based on linguistic 2-tuples for dealing with multigranular hierarchical linguistic contexts in multi-expert decision-making. IEEE Transactions on Systems, Man, and Cybernetics, Part B (Cybernetics), 31(2), 227-234. Karim, M. A., Hassan, M. K., Hassan, T., & Mohamad, S. (2014). Capital adequacy and lending and deposit behaviors of conventional and Islamic banks. Pacific-Basin Finance Journal, 28, 58-75. Khan, H., & Bashar, O. K. (2008). Islamic Finance: growth and prospects in Singapore. Kuran, T. (2004). Why the Middle East is economically underdeveloped: historical mechanisms of institutional stagnation. Journal of economic perspectives, 18(3), 71-90. Muhammad., T. and Dauda., S. A. (2018) Islamic Finance in Promoting Economic Growth in Nigeria. South East Asia Journal of Contemporary Business, Economics and Law, Vol. 15, Issue 5 (April) ISSN 2289-1560 Yusoff, R., & Wilson, R. (2005). An econometric analysis of conventional and Islamic bank deposits in Malaysia. Review of Islamic Economics, 9(1), 31. Zeitun, R. (2012). Determinants of Islamic and conventional banks performance in GCC countries using panel data analysis. Global Economy and Finance Journal, 5(1), 53-72. 133 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 EFFICIENCY OF ISLAMIC BANKING IN MALAYSIA Siti Maryam Idris Centre of Islamic Development Management Studies, Universiti Sains Malaysia,11800 Penang. Email: [email protected] Abstract: Bank efficiency is important for the bank to face the financial crisis that may affect the banking. Financial crisis in the late 2007 witness the importance of efficiency especially in banking industry. Furthermore, efficiency in banking plays a crucial role in economic development in order to improve the sustainability of the banks. The efficiency level has been studied throughout many types of characteristics of banks such as risks, bank size, profitability, non-performing loans/financings, bank capitalization, and market power. Based on past research, Nor Aiza (2007) argued that Islamic banks tend to be less efficient compare to conventional banks. The question that spark researcher interest to conduct this study is, it is true that Islamic banks tend to be less efficient compared to conventional banks? Therefore, this study would like to delve more into previous studies that focusing on Islamic bank efficiency in Malaysia. Objective of this study is to determine the factors of bank efficiency in Islamic home financing in Malaysia. Second, to analyse the factors of bank efficiency in Islamic banks in Malaysia. Methodology that has been used in this study includes quantitative method comprising of econometric approach. The data sources involved data obtained by Bank Negara Malaysia. There are four variables tested in this study consist of Islamic banks’ total deposits, total financings, total assets (dependant variable) and equities. For the finding expectation, researcher may discuss the aspect of efficiency that important in Islamic banking in Malaysia and factors that may have relationship towards Islamic bank efficiency in Malaysia. Keywords: Bank Efficiency, Islamic Banking, Efficiency INTRODUCTION Banks are exposed to pressure of keeping their stability and revenue while controlling the cost in order to be more competitive in the market (Spong et. al., 1994). Hence, efficiency plays an important factor for the banks. In Malaysia, there are two types of banking system comprise of Islamic banks and conventional banks. The establishment of Islamic bank is based on the idea of Syariah based banking which is seen as important in Malaysia as this country is Muslim majority. Accordance to this, this paper would like to identify the efficiency in Islamic banking in Malaysia. This will show the situation of efficiency of Islamic banks in Malaysia. Researcher would like to delve the factor that may contribute towards the efficiency of Islamic banks in Malaysia. In addition, this study will show whether Islamic banks in Malaysia is consider efficient or otherwise. Most of past studies highlights regarding efficiency in conventional banking. Therefore, it sparks the interest of researcher to dig more into efficiency in Islamic banking. On the other hand, most of stakeholders, investors, policy makers, and customer would look into the efficiency of the bank before they start choosing which bank is better to invest. 134 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Therefore, this study comprises of two objectives. Objectives of this study is to determine the factors of bank efficiency in Islamic home financing in Malaysia. Second, to analyse the factors of bank efficiency of Islamic banks in Malaysia. LITERATURE REVIEW Previous researches focused on the efficiency of conventional banking rather than Islamic banking. However, there are researches on the efficiency of Islamic banking that has been conducted by past researchers. Donshah Yudistira (2004) determined whether Islamic banks are efficient compared to conventional banking. Through his research, he measured the efficiency level of 18 Islamic banks through three types of efficiency which include technical efficiency, pure technical efficiency, and scale efficiency. The results implied that Islamic banks would become more efficient if the small Islamic banks merged as it will become more stable to compete in the banking industry. In 2007, Fadzlan Sufian measured the efficiency in Islamic banks from the year 2001 and 2005. The results showed that foreign Islamic banks tend to have higher technical efficiency than domestic Islamic banks. The cause of this matter is because of Islamic banks have less experience than conventional bank. As conventional banks have established long before the establishment of Islamic banks in Malaysia. In addition, pure technical efficiency is chosen as the one that effect efficiency in Islamic banks the most. This is statement supported by Raef Bahrini (2010) which emphasized that pure technical efficiency determined the technical efficiency in Islamic banks in Middle and North America Region (MENA). However, Abdul Rahim Abdul Rahman and Romzie Rosman (2013) shared their different opinion regarding this matter. They highlighted that scale operation is the source of efficiency in banking. Firodelisi et. al. (2010) stated that bank risk and capital contribute to efficiency in banks. Research by Donsyah Yudistira (2004) used variables comprising of total loans, total deposits and fixed assets to determine the efficiency in banking. While, Ahmad et. al. (2010) measure variables such as investment, total loans, total deposits and non-performing loans in order to check the efficiency of Islamic banks in Malaysia. In contrast, Farandy et. al. (2017) stated that the efficiency is not influenced by certain variables such as capital adequacy ratio and non-performing financing. The result of his study is based on Islamic banking in Indonesia. The author emphasized the reason why capital adequacy ratio does not give an impact on efficiency is because the Islamic banks in Indonesia have enough capital adequacy ratio provide by government of Indonesia comprise of 8%. Besides capital adequacy ratio and non-performing, other variables such as assets, number of branches and return of asset do have an influence towards bank efficiency in Islamic banks in Indonesia. Based on past research it can be summarize that some of the factors studied may contribute to efficiency level in Islamic banks. Hence, some of the factors based on past researches have been chosen in this study. The choosing criteria is according to the suitability of this study and researcher will analyse the impact of these factors towards efficiency in Islamic banks in Malaysia. METHODOLOGY Methodology of this study comprise of descriptive research design. Descriptive research design is chosen because it is used to describe characteristic of specific interest in systematic term. It is also used to determine the situation of certain area as it naturally occurs. Data collection of this study contains information solely from secondary data. Secondary data is known as pre-existing data 135 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 obtained from other sources such as document, books, and journals (Paterson, Leung, Jackson, Macintosh & O’Gorman, 2016). There are two types of secondary data obtained by researcher which is through documentation review and statistic data. Documentation review is collected from theses, journals, articles, and books regarding Islamic bank efficiency. Researcher obtained statistical data of Islamic banking in Malaysia from Bank Negara Malaysia statistic report. For analysis data, there are five tests chose to determine the factors that may contribute to efficiency in Islamic banking in Malaysia. The tests are Augmented Dickey-Fuller test (ADF)1, Autoregressive Distribute Lag (ARDL)2 test, long run and bound test, Error Correction Model (ECM)3 test and Granger Casuality Test. Researcher uses EViews10 software to analyse the model. Four variables comprise of total assets, total deposits, total financing and equities are described in theoretical framework as: Dependant Variable Independant Variables Total Deposits Bank Efficiency Equities (Total Asset) Total Financing Figure 1.1: Theoretical Framework Figure 1.1 shows that bank efficiency is represented by total assets. It is defined as dependant variables. On the other hand, independent variables consist of three variables which is total 1 The Augmented Dickey Fuller Test (ADF) is a unit root test for stationarity as the existence of unit root may cause unpredictable result in the time series analysis. 2 The purpose of ARDL cointegration techniques is to determine the long run relationship between series with different order of integration (Pesaran et al., 2001). 3 ECM was developed by Sargan (1964) and it is used to describe both short rum dynamics and long run relationship between the variables (Kanioura & Turner, 2003; Nkoro & Uko, 2016). 136 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 deposits, equities and total financings. These four variables are obtained based on literature review where researcher chose these variables based on the suitability of this research. Given the model as: Where, EF (Total Asset) = 𝜆0 + 𝜆1 𝑇𝐷 + 𝜆2 𝑇𝐹 + 𝜆3 𝑇𝐹 + 𝜆4 𝐸𝑄 𝜀 TA = Efficiency (Total Asset) – dependant variable TD = Total Deposits – independent variable TF = Total Financing – independent variable EQ= Equities- independent variable 𝜀 = Specification Error 𝜆0 𝜆1 𝜆2 𝜆3 𝜆4 𝜆5 – coefficient Basic equation of an ARDL regression model can be interpret as: yt = β0 + β1yt-1 + .......+ βkyt-p + α0xt + α1xt-1 + α2xt-2 + ......... + αqxt-q + εt (1) Where 𝜀𝑡 is a random disturbance term which we will assume would give an large effect on this model.For this study, researcher uses ARDL and Bound Testing methodology developed by Pesaran and Shin (1999). Pesaran et. al. (2001) also stated that few numbers of features of this method would give some advantages compare to conventional cointegration testing. For instance, different variables can be put into different lag-lengths and it involves a single equation which is simple to implement. This study uses conditional ECM test where the coefficient is not restricts (Pesaran et. al., 2001). ECM equation is as follows: yt = β0 + Σ βiΔyt-i + ΣγjΔx1t-j + ΣδkΔx2t-k + θ0yt-1 + θ1x1t-1 + θ2 x2t-1 + et DISCUSSION 137 (2) Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 This part comprises of analysis regarding the factors of efficiency of Islamic banking in Malaysia. Four variables consist of total assets (dependant variable), total deposits, total financings, and equities have been analysed in this study. First analysis is through ARDL cointegration test where it is done to determine the cointegration in this model. ARDL cointegration test does not require the pre-testing of the variables for unit roots such as Dickey-Fuller test and Durbin Watson test (Nkoro & Uko, 2016). However, researcher still proceed with Augmented Dickey Fuller test on this model and to check the stationarity of the variables. Table 1.1: ADF test ADF Test Variables Level First Difference Stationary Status LTA -3.921945** -7.5115896*** I(0) LTD -3.165795 -9.051025*** I(1) LTF -2.804447 -4.788823*** I(1) LEQ -3.928923** -7.732564*** I(0) Notes: Lag lengths are selected based on Schawarz Informaton Criterion, the test statistics are compared with critical values fro Mckinnon (1996); ***,** and * denotes significance at 1%, 5%, and 10% respectively. Table 1.1 shows that only variable total assets and equities are stationary at level I(0) meanwhile total deposit and total financing are stationary at I(1). Hence, these variables are significant to measure and eligible to use in this model. As the variables are stationary, researcher will proceed with ARDL test. ARDL approach to cointegration identify the cointegrating vector or else known as the variable stands as single long-run relationship equation. When cointegrating vector exists in this model, ARDL model would be re-parameterized into ECM. Table. 1.2 Output of ARDL Test Regressors Coefficients t-statistics LTA(-1) 0.267304** 3.066381 LTA(-2) 0.057597* 0.5542 LTA(-3) -0.336416*** 0.0023 LTA(-4) -0.147126* 0.0949 LTD 0.634572*** 9.985849 LTF 0.348976*** 4.233744 138 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 LEQ 0.142203** 2.268260 Notes: Lag lengths are selected based on AIC (4,0,0,0), the test statistics are compared with critical values fro Mckinnon (1996); ***,** and * denotes significance at 1%, 5%, and 10% respectively. Total of four variables where total assets as dependant variable and total deposit, total financing and equities are run through ARDL model using Eviews10 software. Researcher choose 4 lags to estimate the model. Based on the table above, lag 1, 3, and 4 display a significant value of -p. As the value of -p of total assets on lag 1,3, and 4 are less than critical value of 5%. This follows by the other three independent variables which scored the value less than -p value of 5%. It indicates that there is relationship between the variables. Next step, researcher need to identify the long-run relationship between the three independent variables towards the dependant variable. This is because when there is relationship between the variables, it shows that the factors of total deposits, total financings and equities in Islamic banking may contribute to the increasing of total assets as a whole. This matter will lead to Islamic bank efficiency. In order to measure the long-run relationship and cointegration between the variables, researcher use long run and bound test. Table 1.3: Bound and long run test Computed F-Statistic Level of Significance 1% 5% 10% 34.81647 Critical Bound (k=3) I(0) 4.29 3.23 2.72 I(1) 5.61 4.35 3.77 Table 1.3 displays the output from long run and bound test. To determine whether there is cointegration among the variables, we will refer the value of F-statistic. The F-statistic is higher than the value of I(1), and that means there is cointegration in this model. As the hypothesis of this test is as below: H 0 ∶ There is no cointegration if the value of − F statistic is lower than the value of I(0) H1 ∶ There is cointegration if the value of − F statistic is higher than the value of I(1) Hence, the null hypothesis is rejected as the value of –F statistic in this model is 34.81647 which is higher than the value of I(1) which is 3.77.When there is cointegration in the model, researcher need to run an Error Correction Model. Table 1.3 shows that the value of -p among the three independent variables are significant. As the value of -p of total deposits, total financings and equities is less than 5%. This is means that the 139 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 three variables have long-run relationship toward total assets which is dependant variable. This also can interpret as the increasing in total deposits, total financings and equities would contribute to the increasing of total assets that will lead to efficiency in Islamic banks in Malaysia. The third test is ECM. ECM is time series regression model based on behavioural assumption that the time series (it occurs more than once) displays an equilibrium relationship either on short-run and long-run behaviour (Lewis-Beck, Bryman & Liao, 2004). The ECM can be interpreted into equation: ∆𝑇𝐴𝑡 = 𝑎0 + ∑ 𝑝 𝑎1𝑖 ∆𝑇𝐴𝑡−𝑖 + ∑ 𝑖=1 𝑞 + ∑ 𝑞 𝑎2𝑖 ∆𝑇𝐷𝑡−1 + ∑ 𝑖=1 𝑎4𝑖 ∆𝐸𝑄𝑡−𝑖 + 𝜆𝐸𝐶𝑇𝑡−1 + 𝑒𝑡 𝑖=1 𝑞 𝑎3𝑖 ∆𝑇𝐹𝑡−𝑖 𝑖=1 Table 1.4: ECM Test Variable D(LTA(-1)) D(LTA(-2)) D(LTA(-3)) CointEq(-1) Coefficient 0.425945*** 0.483542*** 0.147126* -1.158641*** t-Statistic 4.438475 5.321761 1.909264 -12.41721 Table 1.4 displays the output of ECM test. The coefficient value is -1.158641 which is good sign in this model. It indicates that there is long run reversion to equilibrium and it is significance at 1% level. It can be intrepret as the reversion to long-run equilibrium at adjustment speed of 115%. To determine the casuality effect in this model researcher uses Granger-Casuality test. The table below displays the output of the test: Table 1.5: Granger-Casuality Test Dependant Variable TA TD TF EQ TA TD TF 0.9231* 0.1732 0.0546* 0.1021* 0.0998* 0.0289** 0.6345* 0.6542* 0.6469 EQ 0.2913 0.8982* 0.0206** - Notes: ***,** and * denotes significance at 1%, 5%, and 10% respectively. Based on the table 1.5, there are two granger-cause relationship in this model. It involves the granger-cause relationship between equities on total deposits and total financings on equities. As a summary, we can conclude that the factors/ variables comprise of total deposits, total financings, and equities have a long run relationship with the dependant variables which is total 140 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 assets. Cointegration exists in this model whereas ECM will take place in the next part of the test. Granger-casuality test also has been conducted in this model where there is positive grangercaused in this model consisting of equities granger-caused the total deposits and total financings granger-caused equities. Hence, there is positive relationship between total assets and total deposits, total financings and equities. The increase of total deposits, total financings and equities would contribute to the increasing of Islamic bank efficiency in Malaysia. CONCLUSION The tests are conducted to analyse the factors that may contribute to the efficiency of Islamic banks in Malaysia. Based on the result, the relationship between independent variables and dependant variable exists where the long run relationship is strong. In other means, there is long run relationship between total deposit, total financings, and equities towards total assets. Therefore, efficiency in Islamic banks may increase if the focus on total deposits, total financings, and equities are emphasized. BIBLIOGRAPHY Ahmed Salhin, Khiu, A., Taheri, B., Porter, C., Valantias-Kanellos, N., & Konig, C. (2016). Quantitative data gathering methods and techniques. In Research method for accounting and finance (pp. 168-171). Oxford: Goodfellow Publishers Ltd. Aik, N. C., & Tan, K. E. (2012). Cost and profit efficiency of the full-fledged Islamic banks and Islamic windows in Malaysia. SEGi Review, 5(1), 41-46. Aliyu, S., & Rosylin Mohd Yusof. (2016). Profitability and cost efficiency of Islamic banks: A Panel analysis of some selected countries. International Journal of Economics and Financial Issues, 6(4), 1736-1743. Andries, A. M., & Capraru, B. (2012). Impact of European integration on banks' efficiency. Procedia- Social and Behavioral Sciences, 58, 587-595. Donsyah Yudistira. (2004). Efficiency in Islamic banking: An empirical analysis of eighteen banks. Islamic Economic Studies, 12(1), 1-18. Fadzlan Sufian. (2006). The efficiency of Islamic banking industry in Malaysia. Review of Islamic Economics, 10(2), 27-50. Fadzlan Sufian. (2006). The efficiency of Islamic banking industry: A non-parametric analysis with non-discretionary input variable. Islamic Economic Studies, 14(1), 54-78. Farandy, A. R., Suwito, D. A., & Dabutar, L. K. (2017). Efficiency of Islamic banks in Indonesia: Data Envelopment Analysis. International Journal of Economics, Management and Accounting, 25(2), 337-354. Fiordelisi, F., Ibanez, D. M., & Molyneux, P. (2010). Efficiency and risk in European Banking (ISSN1725-2806). Retrieved from European Central Bank website: http://ecb.europa.eu Fischer, H. E., Neumann, K., & Boone, W. J. (2014). Quantitative research designs and approaches. Fries, S., & Taci, A. (n.d.). Cost efficiency of banks in transition: Evidence from 289 banks in 15 post-communist countries. European Bank for Reconstruction and Development. Girardone, C., Molyneux, P., & Gardener, E. P. (2004). Analysing the determinants of bank efficiency: The case of Italian banks. Applied Economics. 141 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Hamim S. Ahmad Mokhtar, Naziruddin Abdullah, & Syed M. Al-Habshi. (2006). Efficiency of Islamic banking in Malaysia: A stochastic frontier approach. Journal of Economic Cooperation, 27(2), 37-70. Hauner, D., & Peiris, S. J. (2005). Bank efficiency and competition in low-income countries: The case of Uganda. IMF Working Paper. Idah Zuhroh, Munawar Ismail, & Ghozali Maskie. (2015). Cost efficiency of Islamic banks in Indonesia - A stochastic frontier analysis. Social and Behavioral Sciences, 211, 11221131. Ioannidis, C., Molyneux, P., & Pasiouras, F. (2008). The relationship between bank efficiency and stock returns: Evidence from Asian and Latin America. Izah Mohd Tahir, & Sudin Haron. (2010). Cost and profit efficiency of Islamic banks: International evidence using the stochastic frontier approach. Banks and Bank Systems, 5(4), 78-83. Jabnal Effendi, Usy Thiarany, & Tita Nursyamsiah. (2017). Factos influencing Non-Performing Financing (NPF) at Shariah banking. Jurnal Penelitian Sosial Keagamaan, 25(1), 109-138. Kablan, S. (2007). Measuring bank efficiency in developing countries: The case of WAEMU (West African Economic Monetary Union). African Economic Resarch Consortium. Kablan, S., & Yousfi, O. (2011). Efficiency of Islamic and conventional banks in countries with Islamic banking. Munich Personal RePEc Archive. Kumar, S., & Gulati, R. (2008). An examination of technical, purte technical and scale efficiencies in Indian Public Sector Banks using Data Envelopment Analysis. Eurasian Journal of Business and Economics, 1(2), 33-69. Maria Aslam Gishkori, & Naeem Ullah. (2013). Technical efficiency of Islamic and commercial banks: Evidence from Pakistan using DEA model (2007-2011). Journal of Business and Management, 7(4), 68-76. Mertler, C. A. (2016). Quantitative research methods. In Introduction to educational research (2nd ed., pp. 107-143). SAGE Publications. Mester, L. J. (1996). A Study of bank efficiency taking into account risk-preferences. Jounal of Banking and Finance, 20, 1025-1045. Mohammed Akacem & Gilliam, L. (2002). Principles of Islamic banking: Debt versus equity financing. Middle East Policy, 9(1), 124-138. Mohd Azmi Omar, Abdul Rahim Abdul Rahman, Rosylin Mohd Yusof, M. Shabri Abd Majid, & Mohd Eskandar Shah Mohd Rasid. (2006). Efficiency of commercial banks in Malaysia. Asian Academic of Management Journal of Accounting and Finance, 2(2), 1942. Mohd Zaini Abd Karim, Chan, S. G., & Sallahudin Hassan. (2010). Bank efficiency and nonperforming loans: Evidence from Malaysia and Singapore. Prague Economic Papers, 2, 118-132. Muhammad Irfan, Yasir Majeed, & Khalid Zaman. (2014). The performance and efficiency of Islamic banking in South Asian Countries. Economia. Seria Management, 17(2), 223-237. Muhammad Tariq Majeed, & Abida Zanib. (2016). Efficiency analysis of Islamic banks in Pakistan. Humanomics, 32(1), 19-32. doi:10.1108/H-07-2015-0054 Nitoi, M., & Spulbar, C. (2015). An examination of banks' cost efficiency in Central and Eastern Europe. Procedia Economics and Finance, 544-551. 142 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Nkoro, E., & Uko, K. (2016). Autoregressive Distributed Lag (ARDL) cointegration technique: Application and interpretation. Journal of Statistical and Econometric Methods, 5(4), 6391. Pasiouras, F., Liadaki, A., & Zopoundis, C. (n.d.). Bank efficiency and share performance: Evidence from Greece. Applied Financial Economics, 18(14), 1121-1130. doi:10.1080/09603100701564346 Raef Bahrini. (2016). Efficiency analysis of MENA Islamic banks during and after the global financial crisis. Journal of Islamic banking and finance, 4(2), 15-24. doi:10.15640/jibf.v4n2a3 Raef Bahrini. (2017). Efficiency Analysis of Islamic Banks in the Middle East and North Africa Region: A bootstrap DEA approach. International Journal of Financial Studies, 5(7), 113. doi:10.3390/ijfs5010007 Rengasamy, D. (2014). Impact of Loan Deposit Ratio (LDR) on profitability: Panel evidence from commercial banks in Malaysia. Proceedings of the Third International Conference on Global Business, Economics, Finance and Social Sciences. Rengasamy, D. (2014). Impact of Loan Deposit Ratio (LDR) on profitability: Panel evidence from commercial banks in Malaysia. In Proceedings of the Third International Conference on Global Business, Economics, Finance and Social Sciences (GB14 Mumbah Conference) (pp. 1-12). Mumbai, India. Repkova, I. (2015). Banking efficiency determinants in the Czech banking sector. Procedia Economics and Finance, 23, 191-196. Shafinar Ismail, Farah Azmi & Thurasamy, R. (2014). Selection criteria for Islamic home financing in Malaysia. International Journal of Business and Society, 15(1), 97-110. Sherman, H. D., & Zhu, J. (2006). Data Envelopment Analysis explained. In Service productivity managemen: Improving service performance using Data Envelopment Analysis (DEA) (pp. 49-89). Springer. Siti Rohaya Mat Rahim, Juliana Abu Bakar, & Ganapathy, T. (2015). How efficient are Islamic banks in Malaysia? Journal of Business Studies Quarterly, 6(3), 163-174. Svitalkova, Z. (2014). Comparison and evaluation of bank efficiency in selected countries in EU. Procedia Economics and Finance, 12, 644-653. Wezel, T. (2010). Bank efficiency amid foreign entry: Evidence from the Central American Region. 143 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 ZERO INTEREST RATE FROM ISLAMIC TASAWUR AND EPISTEMOLOGY Gul Ghutai1 [email protected] Centre for Islamic Development Management Studies (ISDEV) Universiti Sains Malaysia Pulau Pinang Abstract: Zero Interest rate is introduced in economic sectors of developed countries to stabilize as well as to offset the effects of global financial crisis of 2008-2009. However, as far as interest is concerned no matter in whatever name and form it may be, it is clearly declared prohibited for Muslims throughout the globe according to Islamic Shariah. Therefore, the issue in view is to identify whether zero interest rate is in line with Islamic Shariah or not because at its extrinsic aspect at operational level it seems identical to interest free phenomenon but intrinsically at philosophical underpinning aspect it needs to be analysed that whether or not it is in line with Islamic shariah. While keeping in view that there is difference of opinion or ruling judgement regarding zero interest rate and its equivalence to interest based economic activity. Because it depends upon the nature of contracts and the nature of contracts differs. Therefore, the study is conducted to analyse zero interest rate and also to identify zero interest rate from Islamic tasawur in terms of philosophical underpinning and operational mechanism. Whereas, from methodological point of view qualitative research is conducted in order to build conceptual framework by using inductive paradigm to address the issue of understanding the applicability of zero interest rate from its Islamic tasawur. The expected outcome suggests that zero interest rate from conventional aspect is rejected by its philosophical underpinning as it is not in line with Islamic shariah such as decreasing interest rate below zero percent or near zero percentage is not according to Islamic shariah but it can be implemented in Muslim countries if its philosophical and operational side is according to Islamic shariah and Islamic tasawur by eliminating interest purely at zero percent in economic activity. Key words: Zero interest rate, Islamic shariah, Economic activity, Zero Interest rate policy (ZIRP). Introduction The study is conducted to analyse how Islamic is the zero-interest rate in its phenomenon and can be related with interest free phenomena. However, to analyse at its applicability at operational level whether it is in line with Islamic shariah or not and how would zero interest rate be implemented in Muslim world according to Islamic shariah of interest free phenomena at conventional side of banking business. The Islamic shariah of interest free phenomena is based upon two fundamental financial prohibition that is to avoid any excess or discrepancy upon principle amount of loan and any contract based upon condition or ambiguity as gharar stated by Ahmed, Mohieldin, Verbeek, and Aboulmagd (2015). As apparently in common man understanding the name zero interest rate implies exactly the same as the word interest free pronounced in his mind. As stated Qureshi (1974) that in Islam there is a fixed zero rate of interest and if there is any rate given above zero rate comes under usurious rate of interest. But according to a research-based finding’s and ruling judgement (fatwa) are not the same according to their philosophical underpinnings and applicability at operational levels such as 144 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 in response to one of the questions for availing the debt option even without interest for purchasing car or any other commodity from usurious bank [against certain time period and in case of nonpayment of loan at expiry of time period interest would be deducted upon] was consider not permissible according to Islamic shariah Islamweb (2007) because of availing loan from usurious bank. moreover, reducing interest rate above zero percent or near zero percent or below zero percent violates the Ahkam upon complete abolishment of interest. But, zero interest rate policy can be implemented in Muslim countries if its philosophical and operational side is according to Islamic shariah and Islamic tasawor. Such as, in regard to a question upon car financing at zero percent interest, the Basser (2010) responded by saying that it depends upon the nature of contracts because the nature of contracts differs as some of contracts are permissible to pursue as zero interest or zero percent financing while others are not allowed as loan agreement or sale agreement containing ribawi or usurious stipulation such as hidden late penalty charges and interest charges. According to him hakam varies from contracts to contracts. As far as loan-based contract is considered then according to the hadith of “Muslim 2991” Bhatti (n.d.) The Prophet Muhammad (PBUH) has said that: "Verily riba lies in loaning." As any extra amount or additional amount against loan-based contract would give rise to riba stated by Iqbal (2006). 1. Background Interest free phenomena is based upon the divine rulings that Interest in any form is clearly declared prohibited and therefore Islamic shariah condemns Interest based dealings no matter what ever the circumstances be. However, zero interest rate is the phenomenon adopted by the Central banks of Japan, America and European world in an attempt to stabilize their economy after financial crisis, to accelerate economic growth as well as to offset the effects of financial crisis. It is applicable since two and a half decades in one way or the other way because capitalism has been failed since 2008 stated by Foster (2019). United Kingdom has been using zero lower bound rate by reducing interest rate to 0.5% and stayed at same lower bound percentage since march 2009 till 2013. Likewise, in United State of America, the Federal Reserve Bank adopted zero lower bound monetary policy by reducing interest rates in between 0% to 0.25% since December 2008 till 2013 stated by Pettinger (2013). where, as Japan has set a precedence for the economies of the world to adopt zero interest rate policy back in 1999 to combat deflationary concerns as well as to boost the economy stated by Nishad (2018). The developed world is trying their best to fluctuate interest as zero, near to zero, below zero, above zero to help their economies but fails to get desired result without considering solid foundation of divine law they are not helping their economies. Thus, ZIRP is a new phenomenon adopted by the countries of developed world for the first time by japan in 1999 as compared to interest free phenomena based upon Islamic principles of shariah has been advocated and in practiced since thousands of years. Islamic finance is as old as divine religion has been stated by Uddin (2015). That’s why All divine books clearly advocated the phenomena based upon interest free mechanism to ensure the wellbeing of humans and their societies. In Muslim world like Pakistan in the presence of prevailing dual banking system such as conventional and Islamic banking system, the implementation of zero interest rate from Islamic tasawur in context of conventional banking will help Muslim majority in population to service humanity without exploiting or abuse of their religious, financial, economic and social rights. Also, to contribute their part in flourishing complete interest free banking in Pakistan by enabling 145 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 all stakeholders in the economy to practice their lives according to Islamic Shariah and divine decree. These are the objectives to ensure complete shariah adherence towards abolishment of interest in all form and from all financial institutions. 2. Literature Review As the business of conventional banking is mainly relying upon lending business and acts as a financial intermediary between saver as depositor and the borrower as customer and creates its profit by the difference of interest received from the borrower upon banks loan and interest paid to the depositor. The conventional banking business of receiving deposits and by further giving as loans has been decreased in US in recent years described by Allen and Santomero (2001). According to Habib (2002), the goal of financial institution as depository institution as well investment intermediaries is to maximize banks profit and also to maximize the value for shareholders of the institution. World is facing frequent financial and economic crisis due to conventional banking system and the root cause lies in capitalism which relies upon interest rates and speculations. However, Islamic banks during global financial crisis has shown its highest potential to survive in adverse macroeconomic conditions due to its engagement in real business activity rather than speculative interest-based business activities stated by Awan (2009). Whereas, for overcoming the effects of financial crisis, central banks in developed world has introduces new monetary tools to stabilize economy on consistent basis but fails to do it so on permanent basis to abolish future financial and economic crisis (Faizulayev, 2011). however, financial crisis of 20072009 was mainly due to interest rates. Business of banking is considered as an important pillar of economy but still due to the presence of banks as well as their lending practices based mainly upon secularism concept which segregates religious practices from business practices, hence the status of common man is not improved. Therefore, the rationale behind abolishment of interest rate is due to its inherent injustice whether at a borrower’s side or lender side (El-Gamal, 2006). Whereas, world has witnessed that recent financial crisis has affected conventional banking system globally but did not affected Islamic banking system or if affected then on nominal basis. Because, Islamic banks as a system are not involved in trading of debt over debt or involves in speculation and interest based financial transactions (Faizulayev, 2011). However, Islamic banking system in one way or the other way is in operation since thousands of years and Az-Zubair al-Awwam was entitled to provide services of safe keeping of money and valuables before and post Islamic era in Makkah (Wan Ibrahim & Ismail, 2015). As far as Islam is concerned it strictly prohibits interest, usury or riba based transactions. El-Gamal (2006) states that riba or interest rate is prohibited as an institution because it does not promote economic efficiency and social justice. whereas, Islamic banks are efficient and playing its role in improving the overall economy by contributing in the welfare of society positively as stated by Sadiq, Arshed, and Ahmad (2017). Although conventional banking business is operative for almost 400 years back but still unable to resolve economic and financial problems of the world (Wan Ibrahim & Ismail, 2015). The reason behind it is solely due to interest-based dealings which is considered as a curse for economy. This is because it only enhances profit margin of banking institution on the basis of lending institution. However, contrary to conventional banking practices the situation changes if the financial institutions provide business opportunities without interest or at zero interest rate microcredit towards below average market participants. Hence, will improves entrepreneurial activities in the society. Islamic microfinance is an interest free short-term loans emerged with the advent of Islam as Qerd-e-hasana to meet up personal consumption requirements whereas for investment purposes 146 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 there were mudaraba and musharakah modes of financings (Khurshid & Zaman, 2018). Akhuwat is the first Islamic microfinance institution that provides short term loans to poor residents of Pakistan at zero interest rate or interest free basis to practically alleviate poverty in the society (Khurshid & Zaman, 2018). Thus, Islamic concept of microfinance at interest free basis or at zero interest basis can be used as a tool to reduce poverty and to improve socio economic growth among market participants and the practical implication has been performed by Akhuwat as an institution in Pakistan since its inception in 2001. In Muslim worlds where conventional banking practices are based solely upon interest and on lending businesses moves parallel to interest free banking practices in the economy such like in Pakistan. The country of Pakistan is having constitutional requirements and legal judgements (1991-1999) to switch from interest based to interest free economy but central bank of Pakistan is failed to develop interest free economy in Pakistan since its inception 1948 till present date. While in the opening ceremony of state bank of Pakistan the father of the nation Muhammad Ali Jinnah in 1948 has stated that I shall observe with interest the work of this organization to carry out banking practices in compliance to Islamic notion of social and economic life AAhmed (2010). The ideology of Pakistan is based upon Islam and Pakistan as a Muslim state having constitutional responsibility towards complete abolishment of interest from the economy in order to promote fair and just socio-economic practices in Pakistan stated by Mansoor Khan (2008). It’s the time for central bank of Pakistan to adopt unconventional monetary policy but in accordance to Islamic principles of Shariah just like western world’s central banks has taken initiatives to introduce unconventional monetary policies after financial crisis and failure of capitalism. thus, the central Bank of Islamic republic of Pakistan can adopt Islamic economic philosophy specially in the domain of Banking sector without riba according to Islamic tasawor for lending practices to practically represent Islam as a true code of life. Zero interest rates from Islamic tasawor can be realised if conventional banks in Pakistan adopts interest free banking practices by allowing its customers to participate as an investor or RabulMaal. And bank will act as Mudarib against his expertise to use the investment of Rabul-maal for productive purposes on the basis of profit being specified according to mutual consent but the losses will be shared by the Rabul-Maal the customer as investor as stated by Ariff (1988). Also, by considering that the conventional banking businesses will not further invest banks money in illegal or Islamically declared haram business practices for marginalizing their businesses without considering risk of loss. And also, to adhere in compliance to Islamic Shariah advisory board of state bank of Pakistan. By doing it so all market participants will participate in risk sharing activity and will be entitled to share profit and loss among market participants. Thus, due to increase in equity participation in the economy the status of common man living below average poverty line would start improving. This happens because, most important feature of Islamic banking lies in interest free phenomenon and contributes in equitable distribution of wealth and income due to equity participation stated by Chapra (1982). As Islamic banks in Pakistan collects deposits with respect to Mudaraba basis by distributing profit as 50:50 percentage among depositors and shareholders therefore, Islamic banks are contributing in decreasing Income inequality and by equitable distribution of income as stated by Awan (2009).Whereas, in an interest free economic regime, the central bank needs to operate in interest free banking system other than relying upon loan on interest-based economy. Central bank can use investment share ratio as its policy tool to regulate money supply and depositors share ratio to govern economic activities on the basis of profit and loss sharing among banks and their customer or depositor’s as well as among banks and 147 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 their depositors (Zangeneh & Salam, 1993) instead of using interest as the basic monetary tool for regulating money supply in the economy. Economies prosper if they extend loans then it should be without any opportunity costs, all profit concerns such as interest rates and time value of money towards extending loan needs to be ignored as well as by enhancing business participation among market participants to promote business opportunities on the basis of profit and loss sharing. Thus, the maximum entrepreneurs will be generated in the economy. Time value of money in traditional economics justifies to charge interest on principle amount of loans (Khir, 2012). The time value of money, inflation and transaction cost are the costs used by conventional banks as compensation to charge riba or interest upon loans. While, time value of money, inflation cost is ignored if extending banks loan to customers in an Islamic modes of banking businesses. In Pakistan Islamic Banks provides shariah compliant deposit schemes to facilitate customers to invest their funds most preferably upon mudaraba basis upon saving accounts, term deposits and certificates of investments. While, current account is offered as loan as interest free loan in compliance to Islamic shariah stated by Awan (2009). 3. Gap of the study Gap of the study lies in the fact that there is no previous study towards zero interest rate with respect to Islamic tasawur specially in context of Pakistan. therefore, the study is conducted to fill the gap. Secondly it is needed to study the mindset and readiness of Pakistan’s population towards the implementation of zero interest rate with respect to Islamic tasawur. Central Bank of Pakistan needs to acquire experts in Islamic finance, Islamic Economics and Islamic Shariah to fill the gap towards complete adoption of Islamic Banking System in the economy of Pakistan according to the needs and demands of Muslim population of Pakistan. 4. Methodology The study on zero interest rate with Islamic tasawur and epistemology is conducted by applying qualitative research methodology. And the conceptual framework is built by using inductive content analysis paradigm to address the issue of understanding the applicability of zero interest rate from its Islamic tasawur and epistemology. 5. Discussion The philosophical underpinning and Islamic tasawur of Interest free phenomena lies in its rational of discouraging injustice and tyranny(poverty, hunger) among fellow human beings by capitalism due to which nations are oppressed and enslaved (racism, imperialism) and the outcome of injustices (unemployment’s, inequalities, mass wasteful of output and lives of people), tyranny associated with interest-based dealings, implemented in the world through financial system of capitalism, has created power imbalances among countries of today’s modern and developed world due to which powerful countries are oppressing other nations as they are power deficient(by imposing war) stated by Foster (2019). Riba is prohibited because it widens poverty gap whereas 60% Resources of the world are concentrated and consumed by world’s 20% rich (Arif, Hussaini, & Azzem, 2012). Riba is defined as something much broader than interest rates and usury and is defined as discrepancies that is created in order to fulfil party’s contractual duties to exchange items of same kind and is not only confined to Riba in loans but also considers riba in trade as well as investment (Tahir, 1999). 148 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 However, the philosophical underpinnings of zero interest-based phenomenon being adopted by developed world was to stabilise their economies after financial crisis. And to offset the effects of financial crisis and system collapse experiences due to their adopted economic and financial models of reducing interest rates because man made financial and economic laws are not absolute laws. Therefore, have been failed to overcome human sufferings and guarantee global peace and prosperity because man-made laws can never be superior than divine laws as stated by Blackstone (1783). That’s why if they aim to target and rectify any problem at the same time another problem is aroused due to prevalent interest-based phenomenon. While divine laws are the absolute laws to promote prosperity and peace among fellow human beings because it condemns interest-based dealings as it gives rise to oppression, injustices, hoardings of wealth and tyranny among residents of the world. Allah the Almighty Lord has allowed trade and has forbidden Riba (Q. Al-Baqarah, n.d.). This Ayah 2:275 describes about disbelievers claims to defend Riba by presenting a wrong theory as permissible as Allah the exalted has allowed trade but forbids riba because Allah is the all knower and knows what is benefited for human beings and what is most harmful for them in both worlds as well as there is a huge difference between profit and Riba (Maududi, n.d.). The rational lies in divine decree of prohibiting riba based dealings lies in its relationship with injustice and tyranny while trade is allowed because it creates real economic activities & considers both profit and loss factors to be shared among market participants. In order to implement zero interest rate policy according to Islamic tasawor within conventional level of banking business. Conventional mode of banking operates parallel with Islamic banking business in Pakistan thus, can be used to practice and implement Divine decree of Almighty Allah the exalted against interest based financial and economic dealings as a first step towards complete abolishment of interest in Islamic country like Pakistan. To forgo opportunity cost whether in the form of inflation cost [as indexation against giving loan has not been considered lawful or accepted by any school of Islamic jurisprudence stated by Imran (2002) or Consideration of Time value of money while giving loan is completely rejected by Islamic law stated by Daim (2010). With such practice adopted by conventional banks for sanctioning loans to improve socio economic condition of residents of Pakistan & to alleviate poverty practically with its interest free or zero interest based micro credit will take a stake to enjoy hereafter benefits. Whereas, on depository level for long term financial instruments conventional banks of Pakistan can practice modaraba and musharaka financial instruments to contribute to generate real business activities. Zero interest rate policy can be applied in accordance to Islamic tasawor if the motto behind its applicability is to surrender to divine order and ruling against Interest based dealings besides its effectivity in stabilizing economies as well as at its operational side is to completely abolish interest rates in all its forms whether it is interest rates reduced to near zero rate or below zero rates in order to forgo all its effectiveness in generating employments and economic growth. The philosophy of Islamic economics is not based upon riba instead in Islam the philosophy of Islamic economics lies in the distribution of wealth among the market participants by assuming risks rather than concentration of wealth in few hands and earn interest against their hoardings of wealth described by Imran (2002). Thus, zero interest rate if applied from Islamic tasawor towards interest free businesses would be based upon profit and loss sharing aspect of business dealings. As, subjected to risk sharing among market participants and will result in economic wellbeing, investments, economic growth, employments (entrepreneurships) would be generated rather than 149 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 to safeguard the profit concerns of individuals or few market participants which results in widening the gap between poor and effluents in economy. As far as shariah justification or fatwah is concerned there is difference of opinion although there is zero percent financing offers by different banks throughout the world but it depends upon the nature of the contract whether it contains hidden riba or not. as well as contents of the contract whether in accordance to Islamic shariah or not. Whereas, interest rates whether positive, negative or near to zero is always interest rates and all Shariah rulings against interest rates applied to them accordingly. According to Sudin and Wan (2009), the philosophical underpinnings of Islamic financial institution is based upon Islamic legislation in collecting funds and further investment on behalf of its clients with respect to profit and loss sharing. But, without involving contracts based upon interest and Shariah prohibited transactions such as speculation, gambling and investment in alcohol, tobacco and also to extend loans to contribute in socio economic growth of Muslim population. The Islamic tasawur of zero interest rate financing is the complete abolishment of interest against bank loans. The Islamic tasawur of interest free financing would be incomplete without the concept of hereafter. that is why Quran guides Muslims such as “O believers, be afraid to Allah and surrender all outstanding riba (interest) if you truly believe, (Maududi, n.d.). Else, you should be prepared for war against Allah and His Messenger Prophet Muhammad (PBUH) but if you refrain you are entitled to your principle amount neither you do injustice nor you will be committed to it (Al-Baqarah, n.d.) is the best example to describe Islamic tasawor of interest free financing or zero percent interest based loans. As the violator of divine Law would be responsible for his consequence in the form of curse in this world but hereafter as well. So, his action to violate the Ahkam of Almighty Allah despite of having faith would weakens his relationship with the creator of this universe for the mare benefit of this world. And the same ayah describes if the person as a creditor refrains for demanding extra money as compensation would be having his principal amount and the reward hereafter for surrendering his nasty desire against indebted person by charging riba. As a result, He will pave the way to build an environment where no one would do injustice against other fellow human being and thus civilizations will be uplifted in the absence of injustice as riba is tied up with injustice. However, zero interest rate policy being implemented by western world has been criticised due to the fact that it reduces banks profitability because the bank’s profit is dependent upon interest as a result liquidity trap. Zero interest rate or negative interest rates might affect banks profitability adversely as commercial enterprise as well as financial intermediary and during financial crisis it can result in credit contraction (Ojo & Newton, 2016). as according to Stöferle (2015) lowest possible interest rates acts as a sweet poison and will rise asset prices. Hence, the outcome will be asset price inflation. The beauty of implementing zero interest rate policy as an unconventional monitory policy tool according to Islamic tasawur will be used to reduce conventional banks profitability which depends upon interest. therefore, by using interest free financing according to Islamic shariah will ensure free market system where demand and supply forces will determine prices of commodity as opposed to capitalist system to ensure only the wealth creation (Nickolas, 2018). Whereas, interest rate predetermination will be one of the basic causes of increasing inflation as well as price levels in an economy. Islamic economic system condemns fixation of price levels and interest rates on the basis of lending business. Therefore, inflation would be almost zero in a zero interest rate or interest free environment by letting real economic activities to contribute in equity based financing in sharing profit and loss rather than debt financing on the basis of interest 150 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 rates to maximize the profit margin of banking institution (Amir, 2014). Although Islam as a complete code of life does not restrict fellow human right to profit or being wealthy instead Islam condemns wealth creation on the basis of greed for hoarding money and goods to enjoy concentration of wealth in few hands. Islam allows wealth creation by participating in economic activities on the basis of profit and loss sharing among participants as well as to contribute the share of profit to meet the needs of poor people living in the same societies as charity, zakat and sadaqah. In Islamic financial system equitable distribution of wealth is ensured by levying annual 2.5% of zakat as compulsory tax on the wealth of rich person stated Awan (2009). So that the status of poor can also be improved by zakat and the evil of poverty cannot trap poor to contribute their part in promoting societal ills. Conclusion: Pakistan as a 97% Muslim majority country and second largest Muslim country in population in the world needs major reforms in central banking operations and also in conventional banking system according to the principles of Islamic shariah so that wellbeing of all nation could be ensured along with ensuring their wellbeing’s hereafter. As far as Islam is concerned, the welfare and socio-economic growth and development lies in real economic activities such as trade and condemns trading of loans on the basis of interests as it is related with severe injustice against fellow human beings and the parties involved. However, state bank of Pakistan can play its role to implement Islamic economic policies in order to conduct, monitor and regulate banking businesses in Pakistan. Although in Pakistan conventional banking goes side by side to Islamic banking system and every conventional bank is required to open its Islamic banking branches except national bank and scheduled banks which needs serious efforts to allow them to also operate as Islamic mode of banking subsidiaries. So that with the passage of time full-fledged Islamic banking system can be implemented. However, central bank by introducing zero interest rate policy with respect to Islamic shariah in conventional banking setup can switch easily to Islamic modes of banking businesses by adopting Islamic micro finance model as operating by Akhuwat institution to alleviate poverty and reduce gap between poor and affluent. Similarly, for long run business contracts conventional banks can adopt modaraba and musharka based financial models. Whereas, zero interest rate policy in Islamic perspective means there should be no interest as well as bank’s funds shall be invested in gharar free, gambling free and purely in Shariah based businesses so that welfare of masses can be achieved. 151 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Reference: AAhmed, A. M. E. T. (2010). Islamic banking: How to manage risk and improve profitability (Vol. 640): John Wiley & Sons. Ahmed, H., Mohieldin, M., Verbeek, J., & Aboulmagd, F. (2015). On the sustainable development goals and the role of Islamic finance: The World Bank. Al-Baqarah. (n.d.). Surah Al-Baqarah [2:278-279]. Retrieved from https://quran.com/2/279286?translations=20 Al-Baqarah, Q. (n.d.). Al-Baqarah, Quran. Allen, F., & Santomero, A. M. (2001). What do financial intermediaries do? Journal of banking & Finance, 25(2), 271-294. Amir, K. (2014). Inflation: Islamic and Conventional Economic Systems-Evidence from the United States. International Journal, 8(3), 19-40. Arif, M., Hussaini, A., & Azzem, M. (2012). Riba Free Economy Model. International Journal of Humanities and Social Sciences, 2(6), 141. Ariff, M. (1988). Islamic banking: Asian-Pacific Economic Literature Vol. 2, No. 2 (September 1988), pp. 48-64. Awan, A. G. (2009). Comparison of Islamic and conventional banking in Pakistan. Proceedings 2nd CBRC, Lahore, Pakistan, 1-36. Basser, S. T. A. (2010). Zero-Percent Financing”: Is It Really Interest Free? Retrieved from http://seekershub.org/ans-blog/2010/06/11/zero-percent-financing-is-it-really-interestfree/ Bhatti, O. K. (n.d.). Riba: The underpinning principles. Blackstone, W. (1783). Commentaries on the Laws of England: Strahan. Chapra, M. U. (1982). Money and banking in an Islamic economy. Monetary and Fiscal Economics of Islam, Jeddah: International Centre for Research in Islamic Economics, 145186. Daim, M. V. A. (2010). Time Value of Money in Islamic Law of Transactions: A Brief Comparison with Conventional Practices. Ahmad Ibrahim Kulliyyah of Laws, International Islamic University Malaysia. El-Gamal, M. A. (2006). Islamic finance: Law, economics, and practice: Cambridge University Press. Faizulayev, A. (2011). Comparative analysis between Islamic banking and conventional banking firms in terms of profitability, 2006-2009. Eastern Mediterranean University (EMU). Foster, J. B. (2019). Capitalism Has Failed—What Next? Retrieved from https://monthlyreview.org/2019/02/01/capitalism-has-failed-what-next/ Habib, A. (2002). A microeconomic model of an Islamic bank. Retrieved from Imran, M. A. U. (2002). Meezan Bank's Guide to. Islamic Banking: Darul-Ishaat Karachi, Pakistan. Iqbal, M. M. (2006). A broader definition of Riba. Pakistan Institute of Development Economics working paper. Islamweb. (2007). Took a car loan with zero interest for 36 months. Retrieved from https://islamweb.net/en/fatwa/98959/ Khir, M. F. A. (2012). The Concept of the Time Value of Money: A Shari'ah Viewpoint. Khurshid, U., & Zaman, K. (2018). Micro Finance To Islamic Micro Finance: Akhuwat Model. . Mansoor Khan, M. (2008). Main features of the interest-free banking movement in Pakistan (19802006). Managerial Finance, 34(9), 660-674. Maududi, T. (n.d.). Tafsir Maududi- Surah 2. Al-Baqara, Ayaat 274 To 277. 152 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Nickolas, S. (2018). How is a Capitalist System Different Than a Free Market System? Nishad, P. N. (2018). Effectiveness of Japan’s Zero and Negative Interest rate Policy. Ojo, M., & Newton, S. (2016). Assessing the appropriateness of zero and negative interest rate regimes: recent developments and comparative analyses Pettinger, T. (2013). Zero lower bound rate (ZLB). Retrieved from https://www.economicshelp.org/blog/7603/economics/zero-lower-bound-rate-zlb/ Qureshi, A. I. (1974). Islam and the Theory of Interest: With a New Chapter on Interest Free Banking: Sh. Muhammad Ashraf. Sadiq, R., Arshed, N., & Ahmad, H. K. (2017). Determinants of Cost Efficiency of Islamic Banks of Pakistan. The Journal of Muamalat and Islamic Finance Research, 111-128. Stöferle, R.-P. (2015). The Unseen Consequences of Zero-Interest-Rate Policy. Sudin, H., & Wan, N. (2009). Islamic Finance and Banking System. Malaysia, Sdn, Bhd: McGrawHill. Tahir, S. (1999). IIIE’s Blueprint of Islamic Financial System including Strategy for Elimination of Riba: Islamabad: International Institute of Islamic Economics. Uddin, M. A. (2015). Principles of Islamic Finance: Prohibition of Riba, Gharar and Maysir. Wan Ibrahim, W. H., & Ismail, A. G. (2015). Conventional bank and Islamic banking as institutions: similarities and differences. Humanomics, 31(3), 272-298. Zangeneh, H., & Salam, A. (1993). Central banking in an interest-free banking system. 153 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 AN ANALYSIS OF ISLAMIC FINANCIAL ACTIVITIES AND ECONOMIC GROWTH RELATIONSHIP: ANOTHER EVIDENCE FROM MALAYSIA Gani, Ibrahim Musa ISDEV Universiti Sains Malaysia. [email protected] Associate Prof. Dr Zakaria Bin Bahari ISDEV University Sains Malaysia [email protected] Abstract: Islamic financial activities plays a significant role in promoting investment and savings, it create wealth and increase income within the economy, hence serve as critical agent of economic growth. Islamic financial activities may be influencing Malaysian economic growth, and may have a causal relationship among them. The influence of Islamic finance on growth may be through a specific channels. Therefore, this study explored the relationship between Islamic financial system activities and Malaysian economic growth. It also identified the channels through which Islamic finance affects economic growth. The study employed the ARDL bounds test approach to cointegration, using a new combination of measures of Islamic financial activities (Islamic banking deposits and Islamic stock market turnover). The assessment revealed the existence of a long-run relationship between Islamic financial activities and economic growth in Malaysia. However, no sign of short-run relationship was found. It evident that total investment or capital accumulation and efficiency or productivity of capital served as the channel of transmitting growth by Islamic finance in the long-run. Thus, only capital accumulation served as the channel of transmitting growth in the short-run. The direction of causality is bidirectional between Islamic banking deposits and Malaysian GDP but the causation between Islamic stock market turnover and GDP is unidirectional and a supply-leading. The study confirmed that the Islamic financial system in Malaysia is efficient and effective; it spur as well as influence the growth of the economy through the quantity and quality of investment. Keywords: Islamic financial activities, economic growth, Islamic banking deposits, Islamic stock market returns, capital accumulation, the productivity of capital. Introduction The financial sector development of any given financial economy comprises different sectors, which includes banking sector development and nonbanking sector development. The latter also divided into financial markets, insurance companies, pension fund administrators, mutual fund management among others. Banking sector of any given economy has its impact on the growth of the economy by promoting investments through the accumulation of capital and enhancing the productivity of the capital. This sector is the backbone of any financial system. The role it plays is significant in trying to ensure the attainment of economic growth through financial processes. The main activities of the banking sector in any giving economy are the mobilisation and pooling of savings, evaluating and monitoring investment ideas, diversification of risks among others. These can be achieved through Capital accumulation and productivity of the capital (King and Levine 1993). The first theoretically based arguments in banking sector development – growth relationship were postulated by Mckinnon (1973) and Shaw (1973) in their hypotheses and models. 154 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Their models focuses on complementarity hypothesis and debt intermediation hypothesis, respectively. These scholars argued that higher level of financial intermediation development by banks (transferring wealth from surplus side to deficit side through accepting deposit and giving out loans or credits) due to financial liberalisation, resulted in bringing positive growth of an economy (Ang, 2007). The capital market is another channel where capital is accumulated and efficiency as well as productivity of capital is ensured. Capital market serves as a critical agent of economic growth. It is an organised and highly specialised financial market with an ability of facilitating and mobilising savings and investments. Anyanwu (1996) postulated that the positive connection between capital market and real economic growth through capital accumulation and capital productivity has long been avowed in economic theories. The capital market provides access to a range of financial assets through instruments with appealing yields, highly liquid and attractive risk characteristics that enable market agents to pool exchange and price (Gani and Sani 2015). Capital market also encourages savings in a financial form and it is a supplier of long-term funds. It is indispensable for the enterprises, government and other institutions that are in need of long-term funds. The operation of enterprises and companies can be financed by the fund raised from capital market. Funds are raised through either equity (like shares and stocks), or debt securities (like debenture and bond). Equity is a perpetual enduring life on the ownership of an assets while debt securities are issued to mature within period of years. The period can either be medium or long-term, and it varies between five and twenty-five years. ( Mbat, 2001). Financial sector activities affects the economy in different patterns. Deltuvaitė and Sinevičienė (2014) exhibited that the banking sector and market sector development level is higher in countries with higher GDP per capita. Capital markets become much more pertinent in the process of capital accumulation. It means there is higher economic development in countries that have Market based financial system. Nevertheless, the relationship between the structure of the financial system and economic growth and development exists, and both bank-based, market-based financial systems are needed for stable and faster economic growth through financial intermediation as confirmed by Levine (2004). Even though, the financial activities are vigorously associated with economic growth. However, it is important to note that this financial system contributions on economic growth discussed earlier, are based on the doctrine of conventional interest-based economics. The gains and the contributions are highly associated with interest. It therefore considered as null and void by Islamic faithful. Islam as a religion prohibited paying or receiving interest (Hasnuddeen, 2009). Interest is a rent of money and also serves as price of loans. The prohibition of Interest was categorically stated in the Islamic Holy book (Quran), and the teachings of the Islamic Prophet Muhammad supported the Quranic verses. Furthermore, interest was condemned by prominent thinkers in human history; Aristotle branded interest as “birth of money for money” (Ahmad, 1993). Consequently, financial activities in modern time are a necessity; it is needed for the growth and development of an economy. Therefore, Muslims transformed Islamic economics ideas into practice and introduced trade concept financial system labelled “Islamic finance” which is based on profit and loss sharing. It is an alternative for interest-based conventional modern financing. This type of finance is to be guided by Islamic teachings and principles (Shariah). 155 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Islamic financial activities played a significant role in financial intermediation. It provides an opportunity for Investment accumulation as well as the efficiency of the capital. Though, the impact of Islamic finance on economic growth may likely differ from that of conventional finance, especially on the Malaysian economy. Malaysia has a dual financial system which consists of a sound conventional financial system and a robust Islamic financial system (NST, 2018). Although Malaysian economy suffered from a recession in 2001 and 2009, the assets/capital of the Islamic financial system significantly increased from RM1.8 billion in 2008 to RM2.4billion in 2009 which is an increase of over 76% (2009 is one of the Malaysian years of recent economic crisis) (Bank Negara Malaysia, 2017). However, upon all the robust Islamic financial system asset growth in Malaysia, does it influence the growth of the economy? Through what channels does Islamic finance determined economic growth in Malaysia? What is the direction of causality between Islamic finance and economic growth in Malaysia? These are the main issues of concern for this study. Therefore, the main aim and objectives of this study are to investigate the impact and contributions of Islamic financial system (Islamic banking and Islamic capital market) on Malaysian economy. It will also determine the channels through which Islamic financial activities influence economic growth. The study will also determine the direction of causality between Islamic financial activities and Malaysian economic growth. This study was divided into five parts; the first part is an introduction where the background, problem and objectives were discussed. The second part is the framework of the study as well as reviewing of past related literature. The third part is the methodology, where the variables, data and estimations techniques discussed. The fourth part is the presentation, discussions and interpretations of the results obtained. The last part is the conclusion and recommendations. 2. Literature Review and framework The effects of financial intermediation on growth could be determined endogenously than exogenously. According to the endogenous growth theories, growth accumulation is based on the quantifying the magnitude in which the variations in output or income is attributing to physical and human capital accumulation, and to the extent, at which it is contributing to the efficiency on the utilisation of the capital. Given this, an appropriate tool for investigation has been provided in order to evaluate how things like institutions, government policies and financial deepening and development and so on, impacting the prosperous significant engines of economic growth. Growth accumulation started with the specification of an aggregate production function which reflected an endogenous growth model. Therefore, Mankiw, Romer, and Weil (1992) and de Gregorio (1996) endogenous growth model is followed by this study to examine the relationship between Islamic financial activities and economic growth. Several empirical studies were conducted on the relationship between Islamic financial development and economic growth to determine the kind of relationship that exists among them. Different measures for Islamic finance were used. Some of the studies used the measures representing the whole Islamic financial sector or measures representing the sectors (Islamic banking and Islamic markets) separately. 156 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Majority of the findings of the studies that used the measures for the whole financial sector indicates an immense relationship between Islamic financial activities and economic growth in both panel of countries and individual countries. The findings of the studies demonstrate the support of Islamic finance contributing to the growth of the real economy. It revealed that Islamic financial activities positively and significantly affected the economic growth in both the long-run and the short-run. The causal relationship is also bi-directional. It include the studies of Furqany and Mulyny (2009), Kassim (2016), Majid & Kassim (2015), Djennas (2016), Daly, Frikha, and McMillan (2016), and Grassa and Gazdar (2014). However, the findings of Abduh, Brahim and Omar (2012) shows no sign of short-run effects but only long-run effects of Islamic finance on economic growth. In the same vein, the investigation of Goiaed & Sassi (2011) revealed an insignificant and weak but positive effects of Islamic finance on economic growth in both longrun and short-run. There are also studies that consider the measures of either Islamic banking activities or Islamic financial market activities to represent Islamic financial activities in assessing its relationship with economic growth, on both panel of countries and individual economies. The findings of those studies indicates a connectivity between Islamic finance and economic growth. It revealed the positive and significant impact of Islamic finance on economic growth in both the long-run and the short-run. The findings include that of Abduh and Omar (2012), Boukhatem and Ben Moussa (2017), Altarturi and Abduh ( 2016), Imam and Kpodar (2016), Smaoui and Nechi (2017), Ahmad, Daud, and Kefeli (2012), Yusof and Bahlous (2013), and Farahani & Sadr (2012) Yahya, Muhammad, Fauzi, and Awang (2012). The findings established a bi-directional causal relationship among the major variables except that of yahya et.al. (2012) which shows an evidence of supply-leading unidirectional causal relationship. Furthermore, Gani (2015) shows only longrun positive and significant effect of Islamic finance on economic growth with a bi-directional causal association. However, the findings of Hachicha and Ben Amar (2015) and Lebdaoui and Wild (2016) show no sign of the long-run relationship between Islamic finance and economic growth, but only positive and significant relationship in the short-run. The literature reviewed earlier revealed a gap or shortcomings in the area that needs to fill. Firstly, it was discovered that strong control variables were missing in some of the studies models. The second shortcoming is that most of the studies covered short period of less than 15 years. Thirdly, no clear direction of causality among the variables is specified. Fourthly, representing Islamic financial system with only one sector (banking or market) is another shortcoming. The last shortcoming discovered is that of channels of affecting growth by Islamic financial system were not identified or partially included. Therefore, this study will consider all the loopholes as mentioned earlier from the past studies and re-examines the relationship between Islamic financial development and economic growth. The study employs new combination of measures for Islamic financial system that has not been used by any other study before and supported it with a strong control variables. The study also employed 20 years data for the variables which make the research first of its kind. The direction of causality between Islamic finance and growth was clearly specified. 157 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 3. Methodology This section of the study presented the method used for this study to estimate the relationship between Islamic financial system development and economic growth of Malaysia empirically. Variables Descriptions and Data The model of this study was constructed as follows: GDP= f (IBD, ISMT, GFCF, TFP, GOVT, INF)…………. (1) What appears to be the dependent variable in the regression model of this study is the real Gross Domestic Product (GDP) of the economy. GDP is the total production of the economy at a particular period. It is therefore be described as the total production of the Malaysian economy in this study. When the GDP raises, it means there is an increase in an economic growth. The explanatory variables that are representing and measuring financial deepening of Islamic financial system in this study are the total Islamic Banking Deposits (IBD) representing Islamic banking activities, and Islamic Stock Market Turnover (ISMT) representing Islamic capital market activities. These variable combinations were not used by any study before to represent the Islamic financial system. IBD affects GDP when savings and investments deposits of Islamic banks changes. An increase will make more funds available for Islamic banks to finance economic activities, which will leads to an increase in marginal productivity of capital and production volume within the economy. Islamic banking financial deepening and intermediation activities are essential precondition for the growth of an economy (Darrat, 1999). ISMT is the turnover ratio of Islamic stock market, it is an indicator for the liquidity of the market. ISMT equals to the value of the shares that are traded on the floor of Islamic stock market divided by the total listed shares value. Islamic stock market liquidity is measured relative to its size. The theoretical prediction states that an active and liquid stock market is capable of facilitating efficient allocation of resources and nurture economic growth (Fufa & Kim, 2017). The total investment of an economy or capital accumulation and productivity of capital or efficiency are included as an intermediate variables and measured as channels through which Islamic financial system affects economy. Total investment was proxies by the Gross Fixed Capital Formation (GFCF). It measures net investment by the indigenous companies of the economy in fixed capital assets during a one year period (Furqani and Mulyany, 2009). When there is an increase in investment, production will increase, and income increased, hence an increase in GDP. Moreover, the Total Factor Productivity (TFP) is the proxy of productivity of capital of efficiency. It is the share of output not explicated by the number of inputs engaged in production. Therefore, the level of TFP is gritty by the intense and efficient usage of the inputs in production(Adak, 2009). A change in the factor inputs such as labour and capital affects the volume of goods and services produced within the economy, hence affects GDP. However, if only these variables were applied in a bivariate analysis, a bivariate model may experience a misleading conclusion due to causal relations of these variables which are reflecting responses to the other common variables (Altarturi & Abduh, 2016). For justifications and 158 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 preventions, additional variables are needed as control variables to make the results of the findings more accurate and comprehensive. Therefore, government expenditure (GOVT) and Inflation (INF) are included as control variables. GOVT is the level of spending by the government within the economy. It affects the economy through annual budget. When the government experienced a budget deficit, and the deficit is financed by internal borrowing from the financial sector of the economy, this can potentially causes crowding-out effect on private investment, and hence negatively affects the growth of the economy. (Kassim, 2016). INF is inflation, and proxies by consumer price index (CPI); when the inflation rate changes the purchasing power of individuals and their spending on the economy is affected, which in turn affects the GDP. Potential investments in productive projects can be reduced by the high rate of inflation and harms economic growth (Aziakpono 2003). Based on the variables descriptions, the selection of the variables can be justified in order to avoid specifying the wrong model. The variables are in line with the existing studies in this area such as Altarturi and Abduh 2016, Kassim (2016), Gani (2015) among other studies. The study employs twenty years quarterly secondary data of the Malaysian economy and covers years from 1998Q1 – 2017Q4. The data was from different sources which include statistical bulleting and publications of Bank Negara Malaysia (BNM), the International Monetary Fund (IMF) publications, United Nation Industrial Development Organisation (UNIDO) publications, and department of statistics Malaysia. Others are international financial statistics, bursa Malaysia and Malaysian security and exchange commission. Estimation Techniques This study applied the co-integration techniques in estimating the interaction of Islamic financial activities and the Malaysian economy. The choosing of these techniques can be justified because there is a tendency of the presence of unit root in most macroeconomic and financial time series data, which may be able to cause spurious regression (Narayan, 2005). The co-integration method with its prospective error - correction specification has been assumed to have specific virtues over the traditional partial adjustment model. The virtues include stable parameter estimates, as stationary time series data is being analysed. It also admitted data and it’s consistent with the theory, this would enhance the forecasting power and policy formulation capabilities of the model (Essien, 1997). Additionally, it is critical to a modelling in econometrics for integrated variables as well as analysis of long-run relationships among those variables. When the time series data are integrated of order one I (1) which means it has been non-stationary at the level I(0), then it provided a room to proceed and check the occurrence of a long-run relationship among the data sets (Aliyu, 2009). There are many approaches for co-integration, however, this study employed ARDL approach to estimate co-integration among the variables. ARDL overcome the identified weakness of other most accepted tests of co-integration. ARDL approach as one of the various tests for Integration can be applied even if the essential regressors are at I(0) or I(I) and or fractionally integrated (Pesaran, Shin, and smith 2001). The ARDL approach involves the estimation of the restricted error correction (EC) term of the ARDL model. Additionally, Narayan (2004) affirmed that ARDL overcome the challenges related to variables omissions and autocorrelations, and all the variables in the model assumed to be a vector or an endogenous variables. 159 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 ARDL model comprising the Islamic financial system and the Malaysian economy from the model of this study can be presented as follows: ln(GDP) t =  0 + 1 ln( IBD)t −1 + 2 ln( ISMT )t −1 + 3 ln(GFCF )t −1 + 4 ln(TFP)t −1 + 5 ln(GOVT )t −1 p p p +6 ln( INF )t −1 7 + ln(GDP)t −1 +  1  ln( IBD)t −i +   2  ln( ISMT )t −i +  3 ln(GFCF )t −i i =1 i =0 i =0 p p p p i =0 i =0 i =0 i =0 +   4  ln(TFP)t −i +  5  ln(GOVT )t −i +   6  ln( INF )t −i +   7  ln(GDP)t −i +  t ......(2) In the equation (2) above, p is the lag length of the model, Δ is the first difference operator, α is the intercept, λβ1 to λ β7 is the elasticity or coefficients, and εt is the error correction or disturbance term. The first thing to do in estimating co-integration using ARDL to find out whether the variables are co-integrated is the estimation of the equations in the Ordinary least square (OLS) method. The next step to follow is the calculation of the joint significance of the variables through F-statistics to determine the long-run relationship among the variables. The following is the null and alternative hypotheses for the test of the above models: H0 = λ1= λ2= λ3= λ4= λ5= λ6= λ7= 0 H1 = λ1 ≠ λ2≠λ3 ≠λ4 ≠ λ5 ≠λ6 ≠λ7 ≠ 0 The calculated F-statistics distribution to find the evidence of the long-run relationship among the variables is not a bound testing standard. Therefore, there are critical values of the F-statistics provided by Pesaran et al. (2001). The critical values were divided in to two different categories; the lower critical bound category (LBC) which assumed that all variables are to be at I (0), the upper bound critical values (UBC), it assumed that all the variables are to be I (1). Thus, when the calculated F-statistics is less than the lower bound value, H0 cannot be rejected and no long-run relationship exist. Equally, when the calculated F-statistics is greater than the lower bound value, H0 rejected and a long-run relationship is established (Pesaran et. al, 2001). However, in a condition whereby the computed value is within and equal to the two bounds, then the results would be considered as inconclusive and declared nonexistence of long-run relationship. The modified ARDL approach has to estimate (p + 1) k number of regressions to obtain each variable optimal lag length, where p stand for some lags to be adopted, and k represents the number of variables in the models. Given that, therefore, choosing an appropriate number of lags is vital in the model. F-statistics can be affected by many lags in the models if not chosen appropriately. Many lag criterions are available to choose. It include Akaike information criterion (AIC), Schawartz-Bayesian criteria (SBC), Hannan-Quinn criterion (HQC), and Schawartz Information criteria (SIC). This research used Schawartz information criterion (SIC) for the selection of lag length; this is because it gives the lowest value among the other criterions when the lag length of the model was computed using eviews package. The SIC is widely recognised by scholars and researchers. After the co-integration among the variables established, what will follow is to estimate a long-run equation for the model as follows: p p p p p p p i =1 i =0 i =0 i =0 i =0 i =0 i =0 ln(GDP)t =  0 +  1 ln(GDP)t −i +   2 ln( IBD)t −i +  3 ln( ISMT )t −i +   4 ln(GFCF )t −i +  5 ln(TFP)t −i +   6 ln(GOVT )t −i +   7 INFt −i +  t ....(3) 160 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Moreover, to establish the short-run relationship among the variables, a short-run relationship equation is formulated. It is by replacing the lagged level variables with an error correction model (ECT) or error correction term (ECM) as shown below: p p p p i =0 i =0 ln(GDP)t = 0 +  1 ln(GDP)t −i +  2  ln( IBD)t −i +  3 ln( ISMT )t −i +   4 ln(GFCF )t −i i =1 i =0 p p p i =0 i =0 i =0 + 5  ln(TFP)t −i +   6  ln(GOVT )t −i +   7  ln( INF )t −i +  ECTt −1 +  t .....(4) The ECM or ECT shows the speed of the adjustments and also specifies the speed of the variables in going back to the long-run equilibrium. Thus, ECM co-integration relationship exists when the coefficient value is statistically significant and negative. An error correction term brought the opportunity to differentiate the long-run and short-run Granger causality. The short-run dynamics are known clearly in the specific coefficients of the lagged terms, while the error correction mechanism provides a clue for the long-run causality. Therefore, the significant coefficient of each lag independent variable means an evidence of short term causation. The negative and significant error correction term is an evidence of long-run causality (Adebola, Yusoff and Dahalan, 2011). Although, co-integration implies that causality exists between the two series. However, the direction of the causality is not indicated. Therefore, dynamic Granger causality can be generated from the Vector Error Correction Model (VECM) derived from the long-run co-integrating relationships (Mozumder and Marathe, 2006). The VECM is also capable of differentiating between short-run and long-run relationships among variables as well as identifying the sources of causation (Oh and Lee, 2004). Accordingly, this study used the VECM to detect the direction of the causality between the financial depth of the Islamic financial system and economic growth. Nevertheless, since Granger-causality test is susceptible to the number of lags included in the regression (Aliyu, 2009), Schwarz Information Criteria (SIC) was used in order to find the optimal lag length for the models. The vector error-correction model equations can be written and summarised as follows:  LGDP   10       LIBD   20   LISMT    30   p     = LGFCF   40       LTFP    i =1    50   LGOVT    60   LINF        70   11    21  31    41  51   61   71 12  22 32  42 52 62 72 13  23 33  43 53 63 73 14  24 34  44 54 64 74 15 16  25  26 35 36  45  46 55 56 65  66 75  76   t1  17   LGDPt-i   1         LIBD  27   t-i  t2    2   t3  37   LISMTt −i   3         47   LGFCFt-i  +  4  ECTt −1   t 4  ...(5)   57   LTFPt −i   5   t5       67   LGOVTt-i   6   t6          77   LINFt-i   7   t7  Where Δ is the first difference operator, α is the intercept, β1 to β7 are the elasticity or coefficients, the term ECTt-1 which is the error correction term that must be stationary. It is the first lagged value of the error terms from the co-integration regression, ϕ is the coefficient of the error term, and εt is the error term or white noise. All the variables are expressed in logarithm (l). The errorcorrection representation lets the causality to appear in two places. One is the testing of the joint 161 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 significance of the coefficients (βij) of the independent variables to check for short-run causality. Two, the long-run causality is tested and can be identified by observing the significance of the speed of adjustment (  ), which is the coefficient of the error correction term. Besides, diagnostic tests are conducted to test the goodness of fit of the model and to enable the results to be relevant for policy recommendation. At this point, the serial correlation test (Lagrange multiplier), and stability test (CUSUM and CUSUMSQ), as well as heteroskedasticity test, is conducted. 4. Results and Discussions In this part, the study presented the results of the findings after conducting the tests mentioned in the previous part. The part divided into four, first is the unit roots tests to check the stationarity status of the variables. Second is the establishment of the existence of a long-run relationship among the variables through the bound test. The third is the estimation of the long-run and shortrun coefficient, as well as the error correction term of the model, and the diagnostic tests. The fourth and the last is the direction of causality among the variables. Tests of Stationarity (Unit root) The techniques of ARDL to co-integration can be estimated whether the variables are integrated of the same order or not, let say the variables are at order zero or one, i.e. I(0) or I(1). However, it is viable to conduct stationarity tests, so that to be sure and confirm that no variable is integrated of order two, i.e. I(2) which may classify the computed F-statistics provided by Pesaran et al. (2001) invalid (Ouattara 2004). Therefore, the stationarity tests of Augmented Dickey-Fuller (ADF) and the Phillips-Perron (PP) that were widely accepted and recognised were employed. All of the variables are plotted to indicate the appearance of intercept and trend. Conversely, the constant and linear trend was included in all the tests run. Table 1. Results of Unit Root Tests ADF Test PP test Variables Level First Level Difference LGDP -3.799** -5.730*** -3.225* First Difference -10.396*** Stationarit y Status I(0) LIBD -2.564 -7.693*** -2.564 -7.694*** I(1) LISMT -3.628** -7.596*** -3.480** -7.558*** I(0) LGFCF -3.743** -5.733*** -10.917*** I(0) LTFP -2.500 -4.051*** 4.976*** -1.968 -4.052*** I(1) LGOVT -1.747*** -5.622*** -33.314*** I(0) LINF -2.495 -9.300*** 8.654*** -2.519 -9.340*** I(1) 162 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Notes: Lag lengths are selected based on Schwarz Information Criterion, the test statistics are compared with critical values from Mckinnon (1996); ***, ** and * denotes significance at 1%, 5% and 10% respectively. The test for unit root results in table 1 revealed that the variables are the mixture of stationarity at level and at the first difference. The mixture found in this result justified the selection of the ARDL approach to co-integration for this study. The results also confirmed that none of the variables is stationary at the second difference I (2). Co-integration Test: Bounds Test (F-test) The bound test to establish whether there is a long-run relationship among the variables in the ARDL approach to co-integration was conducted, and the result is presented as follows: Table 2. Results of Bounds F-Test for Long Run Relationship Computed F-Statistic 5.82 Levels of Significance Critical Bounds (k = 6) I(0) I(1) 1% 2.88 3.99 5% 2.27 3.28 10% 1.99 2.94 Note: The critical values are based on Pesaran et al., (2001), case table C (iii) case ii: restricted intercept. In table 2, the result confirmed that the computed F-statistics in this model is higher than upper critical bounds at 5% level of significance (i.e. 5.82>3.99). Therefore, it evident that a strong longrun co-integration relationship exist among the variables. This confirmed that Islamic financial system activities established a robust long-run equilibrium relationship with the Malaysian economy. The Estimation of the Long-run and Short-run Relationship and Diagnostic Tests The estimation of the long-run and the short-run relationship among the variables in this study has been conducted, and the diagnostic tests were also run, the results for the estimation and the tests are presented in the following tables. Regressors Table 3. Long Run Relationship Coefficients t-Statistics LIBD 0.100*** 2.997 LISMT 0.097* 1.887 163 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 LGFCF 0.454*** 5.495 LTFP 1.538*** 4.859 LGOVT -0.084 -1.150 LINF 0.671*** 2.798 Intercept 2.630** 2.488 Note: ***, ** and * represent statistical significance level at 1%, 5% and 10% respectively. ARDL (2 0 0 0 0 1 0) is selected based on SIC From the table 3, it revealed that the Islamic financial system represented by Islamic banking deposit and Islamic stock market turnover was found to be positive and statistically significant on their long-run relationship with the real economy. It can be said that a 1% change in Islamic banking deposits causes a 0.10% increase in Malaysian economic growth. Similarly, 1% change in Islamic stock market turnover causes 0.097% increase in Malaysian economic growth. Although the increase is not much, it evident that Islamic finance is one of the movers and shakers of the Malaysian economy. Both the deposits and market turnover are productive within the economy and influences the growth of the economy in the long-run. These findings are unswerving with the finding of Kassim (2016), Rafay and Farid (2017) and Majid and Kassim (2015). However, it is in contrary to that of Hachicha and Ben Amar (2015) on Islamic banking deposits in Malaysia. The productivity of capital represented by total factor productivity is positive and significant. It can be translated as a 1% change in efficiency of capital through Islamic financial activities leads to 1.54% change on economic growth. It is the most substantial impact caused by any variable in the model. It confirmed that productivity or efficiency of capital served as the most substantial channel through which Islamic financial activities affects economic growth in Malaysia. It also indicated that capital from Islamic financial activities is efficient and highly productive in Malaysia. Capital formation or total investments proxies by gross fixed capital formation is also positive and significant. It charges as 1% change in capital formed through Islamic finance causes 0.45% change on economic growth. It also served as a channel of transmitting economic growth by Islamic finance. It transfigured that a proficient investment is formed through Islamic financial activities and the capital is also efficient which leads to the spurring the growth of the Malaysian economy. Conversely, government spending is negative and has an insignificant relationship with the Malaysian economy. It confirmed that Government spending in Malaysia would reduce the country’s GDP by 0.08% in the future. It evidence that fiscal policy mechanism in Malaysia is not performing its practical function of driving the economy. It means the Malaysian government expenditure is not for capital projects that can contribute to the economy through Islamic financial activities, and the government overcrowded Islamic financial sector. Moreover, Inflation is positive and may significantly affect Malaysian Growth by 0.67% in the future. 164 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Table 4 Diagnostic Tests Serial Correlation LM Test 1.323[0.27] (Breusch-Godfrey) Normality Test 5.10[0.07] (Jarque-Bera) Heteroskedasticity Test 1.586[ 0.14] (Breusch-Pagan-Godfrey) Note: p-values in parenthesis and the tests name in bracket, ARDL (2 0 0 0 0 1 0) is selected based on SIC The diagnostic tests results in Table 4 demonstrated that the residuals of the data contained no element of serial correlation. The probability of F-statistics in the Lagrange multiplier (LM) test is 0.27 which is greater than 0.05% significance level. The Jarque-Bera normality test also indicates that the data is normally distributed. The Heteroskedasticity test conducted shows that the data is not heteroskedastic as it is probability value which is 0.14 is above 0.05% significance level. The CUSUM and CUSUMSQ stability test conducted shows a graph of the data in a stable situation within 0.05 line graph. It means the data is in good shape; it is not drifting and also fit to make a good prediction and produce a reliable result. However, the graph not shown due to the lack of enough space. It confirmed that the model was specified correctly and the coefficients estimated in this model are efficient, unbiased, and it is also stable. Thus, it can effectively be used for policy recommendation. The Estimation of Short-Run Relationship and the ECM The short-run relationship among the variables as well as ECM co-efficient is assessed and computed, it is presented in the following table: Regressors Table 5. Results of ARDL Short Run Estimate and ECM Coefficients t-Statistics ∆LGDP(-1) ∆LIBD 0.449*** 0.013 5.425 0.419 ∆LISMT 0.041 1.305 ∆LGFCF 0.189*** 3.306 ∆LTFP 0.725 1.348 ∆LGOVT ∆LINF 0.024 0.390* 1.510 1.986 ECM (-1) -0.530*** -6.897 Note: ***, ** and * represent statistical significance at 1%, 5% and 10% respectively. ARDL (2, 0, 0, 0, 0, 1, 0) for the model selected based on SIC In table 5 the result findings revealed that the indicators or measures of Islamic financial activities have no effect on Malaysian economic growth in the short-run. Islamic banking deposits does not influence Malaysian GDP. It implies that deposits in Islamic banks attract more profit in the future than now. It may be due to nature of the deposits in Islamic banks, Bank Negara Malaysia (2019) 165 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 provided that RM 343.9 million which is 63.2% of the total deposit of Islamic banks were on long term Tawarruq investment deposit. This confirmed that majority of Islamic banking deposits are long term. On the other hand, Islamic stock market turnover does not spur Malaysian GDP in the short-run as well. It implies that the turnover received does not make the market to be more liquid and hence not contributing to the economy within short term. The result also suggests no granger causal relationship between Islamic finance and economic growth in the short-run. The value of the error correction term is -0.530 which is significant at 1%. It can be interpreted as 53% of all the deviations from the long-run equilibrium route can be adjusted in one quarter. The error correction term re-affirmed the existence of a long-run relationship between Islamic financial activities among other variables and Malaysian economic growth. Capital formation or total investment affects the Malaysian economy in the short-run. It can be translated as a 1% change in total investment causes 0.19% change on GDP. It implies that total investments is a channel through which Islamic finance can affect GDP, even though in the shortrun there is no evidence of any effect of Islamic finance on GDP. This finding is in line with the trend of the long-run finding. However, the productivity of capital does not have any impact on Malaysian economic growth in the short-run. Implying that capital efficiency does not serve as a channel through which Islamic financial activities affect growth in Malaysia in the short-run. Government spending is insignificant and has no effect on the economy in the short-run as well. Just like in the long-run, the government fiscal instrument is not serving its purpose. The inflation is positive with weak significant relation with the economic growth in the short-run. The good fit of the model is shown in table 6, as the R Square is 0.47 (>0.05); this means the model is fit for policy recommendations. Table 6 Test Statistics R-Squared R-Bar-Squared F Statistics SE-Regression Residual Sum of Squares DW-Statistic 0.470 0.400 6.703 0.032 0.068 2.246 The Long-run Granger Causality among the Variables. There is a need for a causal relationship to be demonstrated with the direction of the causality among the variables in the long-run. It was estimated and is presented in the following table: 166 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Table 7 Pairwise Granger causality DEPENDENT LGDP LIBD LISMT LGFCF LTFP LGOVT LINF VARIABLES LGDP 4.108** 3.284** 5.550*** 0.027 6.147*** 0.452 LIBD 3.916** 2.926* 2.467* 5.028*** 2.814* 0.232 LISMT 2.350 1.958 5.809*** 3.211** 5.657 0.381 LGFCF 9.578*** 6.278*** 10.623 2.414 16.281 0.820 LTFP 2.084 1.739 1.386 0.510 0.913 0.62 LGOVT 13.986 10.165*** 1.148 9.786*** 3.453** 0.177 LINF 1.862 1.600 1.650 1.874 0.861 0.958 NOTE: F-Statistics reported and ***,**,* denotes 1%, 5% and 10% p-value level of significance respectively. From the above table, the pairwise Granger causality test shows the existence of Granger causal relationship between Islamic finnacial activities indices and economic growth. It indicates an evidence of a bi-directional causal relationship between Islamic banking deposits and Malaysian economic growth. This signifies the influence of Islamic financial intermediation on attaining economic growth. The deposits of Islamic banks were effectively utilised in financing economic activities, which in turn created more economic activities and in the end increases Malaysian GDP. In the same vein, the Malaysian economy influence people to save in Islamic banks. The activities created within the economy by Islamic financial intermediation provided more surplus fund within the economy, and people found profit/loss accounts more attractive to save. The finding is in line that of Altarturi and Abduh (2016). In the case of Islamic stock market turnover and GDP, it is a unidirectional and a supply-leading causal relationship from the direction of Islamic stock market turnover. It indicates that the real economy does not make Islamic stock market to become liquid but the liquidity of Islamic stock market causes Malaysian economy to grow. Furthermore, it is a unidirectional causal relationship between Islamic banking deposit (IBD) and Islamic stock market turnover (ISMT). IBD does not Granger causes ISMT, however, ISMT causes IBD. It therefore, means Islamic banking deposits have no liquidity effects on Islamic stock market, but stock market liquidity provided more cash to people which make them to save more in Islamic banks. Conclusion This study explored the relationship between Islamic financial activities and Malaysian economic growth. The study employed the ARDL bounds test approach to co-integration and examined the impact of Islamic financial activities on the Malaysian economy. The assessment revealed no sign of the relationship between Islamic financial activities and economic growth in the short-run. It means Islamic capital market and Islamic banks need to come up with short term profitable products that can entice customers to participate in short term Islamic financial activities. Capital formation or total investment served as a channel of transmitting growth. The productivity of capital or efficiency does not serve as a channel of transmitting growth. Government expenditure also not significantly contributing to the economy. However, inflation has a short term effect on the real economy. 167 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Moreover, in the long-run Islamic financial activities influences the economy and contributed to the growth of the Malaysian real economy. Total investment and capital efficiency served as the channels utilised by Islamic finance in contributing to the economy. Government expenditure negatively affected the real economy. Inflation link with the real economy is also positive and significant. The direction of causality is bidirectional between deposits of Islamic banks and GDP, but a unidirectional supply-leading causal relationship exist between ISMT and Malaysian GDP. Subsequently, a unidirectional causation exist between IBD and ISMT, it is from ISMT direction. The results revealed that the Islamic financial system in Malaysia is doing effectively well in trying to spur and influence the growth and development of the economy. The channels through which Islamic finance affected growth are efficiently and effectively working. This study recommends the development and design of new products as well as more financial inclusion in Islamic financial system so that many people can participate and enhance the sector to be more viable in both the short-run and the long-run. References Abduh, M., & Azmi Omar, M. (2012). Islamic banking and economic growth: the Indonesian experience. International Journal of Islamic and Middle Eastern Finance and Management, 5(1), 35-47. Abduh, M., Brahim, S. A, & Omar, M. A. (2012). A Study on Finance-Growth Nexus in Dual Financial System Countries: Evidence from Bahrain. World Applied Sciences Journal, 20(8), 1166-1174. Abdulkader Thomas, Stella Cox and Bryan Kraty,(2005) eds, Structuring Islamic Finance Transactions (London: Euromoney Books, 2005) p.47 Adak, M. (2009). Total factor productivity and economic growth. Istanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi Yıl 2009, 8, 49–56. Adebola, S. S. Yuoff, U. S. and Dahalan, J. (2011). An ARDL approach to the determinants of non- performing loans in the Islamic banking system in Malaysia. Arabian Journal of Business and Management Review. 1(2). Ahmad, A. (1993) Contemporary Practices of Islamic Financing Techniques. Journal Institute of Muslim Minority Affairs, 14(1), 193-207. Ahmad, N., Daud, S. N. M., & Kefeli, Z. (2012). Economic Forces and the Sukuk Market. Procedia - Social and Behavioral Sciences, 65, 127-133. Aliyu, S. U. R. (2009). Impact of oil price shock and exchange rate volatility on economic growth in Nigeria: An empirical investigation. Research Journal of International Studies, vol. 11, 4-15. Altarturi, B. H. M., & Abduh, M. ( 2016). Stock markets and economic growth: a comparative analysis between Islamic and conventional markets in Malaysia Middle East J. Management, 3(1), 34–48. Amadeo, Kimberly (2018) Economic Growth, Its Measurements, Causes, and Effects : How It's Measured and What Are the Causes. https://www.thebalance.com/what-is-economicgrowth-3306014 Ang, J. B. (2007). Financial deepening and economic development in Malaysia. Asian Business and Economics Research Unit. Discussion Paper 42, 2007. Anyanwu, J. C. (1996). Empirical Evidence on the relationship between Human Capital and the Income of Nigerian Women. Journal of Economic Management, 3(1), 45-67. 168 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Aziakpono, M. (2003). Financial intermediation and economic growth in an economic and monetary union: The case of SACU and CMA. In the EESA Conference, South Africa. Boukhatem, J., & Ben Moussa, F. (2017). The effect of Islamic banks on GDP growth: Some evidence from selected MENA countries. Borsa Istanbul Review. Bank Negara Malaysia (2019) Quarterly statistical report bulleting www.bnm.my. (Accessed on 29 March 2019) Bank Negara Malaysia (2017) Quarterly statistical report bulleting www.bnm.my. (Accessed on 18 April 2018). Daly, S., Frikha, M., & McMillan, D. (2016). Banks and economic growth in developing countries: What about Islamic banks? Cogent Economics & Finance, 4(1). Darrat A.F1(1999). Are financial deepening and economic growth causally related? another look at the evidence; International economic journal, (13)3 De Gregorio, J. (1996). Borrowing constraints, human capital accumulation and growth. Journal of Monetary Economics, 37, 49-71. Deltuvaitė, V., & Sinevičienė, L. (2014). Research on the Relationship between the Structure of Financial System and Economic Development. Procedia - Social and Behavioral Sciences, 156, 533-537. Djennas, M. (2016). Business cycle volatility, growth and financial openness: Does Islamic finance make any difference? Borsa Istanbul Review, 16(3), 121-145. Essien E.A. (1997): “Public Sector Growth, An Econometric Test of Wagner’s Law” Economic and Financial Review, Vol.35, No.3, 1997. Central Bank of Nigeria. Farahani, G. Y., & Sadr, S. M. H. (2012). Analysis of Islamic Bank's Financing and Economic Growth: Case Study Iran and Indonesia Journal of Economic Cooperation & Development; Ankara 33(4), 1-24. Fufa, T., & Kim, J. (2017). Stock markets, banks, and economic growth: Evidence from more homogeneous panels. Research in International Business and Finance. Furqani, H., & Mulyany, R. (2009). Islamic banking and economic growth: Empirical evidence from Malaysia. Journal of Economic Cooperation & Development, 30(2). Gani, I. M. & Sani, I. S. (2015). Capital Market Development and Economic Growth: Evidence from Nigeria. International Journal of Social Sciences and Humanities Research, 3( 5), 22-32. Gani, I. M. (2015). Islamic Banking Sector Development and Economic Growth: Empirical Evidence From Malaysia and A Lesson For Nigeria. Islamic banking and finance, The nexus with the real economy, proceedings book of 2nd IIIBF BayeroUniversity kano. Benchmark publishers limited Kano. pp 352-368 Grassa, R., & Gazdar, K. (2014). Financial development and economic growth in GCC countries. International Journal of Social Economics, 41(6), 493-514. Goiaed, M. a., & Sassi, S. (2011). Financial development, Islamic banking and economic growth evidence from the MENA region. International Journal of Islamic and Middle Eastern Finance and Management, 4, 43-56. Hachicha, N., & Ben Amar, A. (2015). Does Islamic bank financing contribute to economic growth? The Malaysian case. International Journal of Islamic and Middle Eastern Finance and Management, 8(3), 349-368. Hasnuddeen A. (2009). Islamic Banking (1st ed.) Kuala Lumpur: IIUM press. Imam, P., & Kpodar, K. (2016). Islamic banking: Good for growth? Economic Modelling, 59, 387401. 169 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 ISRA (2012) Islamic Financial system; principles and operation (1st ed.) Kuala Lumpur: International Research Academy for Islamic Finance publication Kassim, S. (2016). Islamic finance and economic growth: The Malaysian experience. Global Finance Journal, 30, 66-76. King R. G & Levine R. (1993a) Finance, Entrepreneurship, and Growth, Theory and Evidence. Journal of Monetary Economics, vol.32, 513-542. Lebdaoui, H, & Wild, J (2016). Islamic banking presence and economic growth in Southeast Asia. International Journal of Islamic and Middle Eastern Finance and Management, 9(4), 551-569. Levine R. (2004) Finance and Growth: Theory and Evidence. Carlson School of Management, University of Minnesota and the NBER Working Paper Majid, M. S., & H. Kassim, S. (2015). Assessing the contribution of Islamic finance to economic growth. Journal of Islamic Accounting and Business Research, 6(2), 292310 Mankiw, N. G., Romer, D. & Weil, D. N. (1992). A contribution to the empirics of economic growth. The Quarterly Journal of Economics, 107(2), 407-437. Mbat, D. O. (2001). Financial management. Uyo: Domes associates. McKinnon, R.I. (1973). Money and Capital in Economic Development. Washington D.C: Brookings Institution. Mohd. Yusof, R., & Bahlous, M. (2013). Islamic banking and economic growth in GCC & East Asia countries. Journal of Islamic Accounting and Business Research, 4(2), 151-172. Mozumder,P.&Marathe,A.(2006). Causality relationship Between Electricity Consumption and GDP in Bangladesh. Energy Economics, vol. 35, 395-402. Narayan, P. K. (2005) the saving and investment nexus for China: evidence from cointegration tests. Applied Economics, Vol. 37 No.17, pp 1979-1990. NST (2018) Malaysia maintains position as Islamic finance global leader. New Straits Times newpaper october 3rd 2018 https://www.nst.com.my/business/2018/10/417367/malaysiamaintainsposition-islamic-finance-global-leader (accesed on 29 march, 2019) Oh W. & Lee, K. (2004) Energy Consumption and Economic Growth in Korea: Testing the Causality relation. Journal of Policy Modeling, vol. 26, 973–981 Ouattara, B. (2004). The impact of project aid and programme aid on domestic savings: A case study of Côte d’Ivoire, paper presented at the conference “Growth, poverty reduction and human development in Africa” Centre for the Study of African Economies, April Pesaran, M. H., Shin, Y., & Smith, R. J. (2001). Bounds testing approaches to the analysis of level relationships. Journal of Applied Econometrics, 16(3), 289-326. Ross M.L (2018) Working With Islamic Finance; an article in Investopedia Working With IslamicFinance|Investopediahttps://www.investopedia.com/articles/07/islamic_investi ng.asp#ixzz5STOGuwOw Shaw, E.S. (1973). Financial Deepening in Economic Development. New York: Oxford University Press. Sinha, T. (2001). The role of financial intermediation in economic growth: Schumpeter revisited. In S. B. Dahiya and V. Orati (eds.). Economic Theory in the Light of Schumpeter's Scientific Heritage. Rohtak, India: Spellbound Publishers, (2001) Smaoui, H., & Nechi, S. (2017). Does Sukuk market development spur economic growth? Research in International Business and Finance, 41, 136-147. 170 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Yahya, M. M., Muhammad, F., Fauzi, M., & Awang, S. A. ( 2012). Macroeconomic variables and Malaysian Islamic stock market: a time series analysis. Journal of Business Studies Quarterly, 3( 4), 1–13. 171 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 THE ISLAMIC ETHICS AND MORALITY IN ALIGNING INTEGRITY FUNCTION FOR THE CONCEPTUALISATION OF ISLAMIC ACCOUNTING CONCEPTS Norazita Marina Abdul Aziz1 Fadzila Azni Ahmad2 1 Centre for Islamic Development Management Studies (ISDEV) Universiti Sains Malaysia, 11800 Minden, Pulau Pinang Email: [email protected] 2 Centre for Islamic Development Management Studies (ISDEV) Universiti Sains Malaysia, 11800 Minden, Pulau Pinang Email: [email protected] Abstract: Islamic axiological stances comprises of Islamic ethics and morality, which is essential in explaining the integrity and transparency issues. In line with this, the axiological stances in constructing Islamic accounting concepts involves the delineation of the moral values and essence of the ethics in securing the integrity through Islamic monitoring (hisbah). In fact, the philosophical position derives from the true knowledge founded in the Al-Quran, Hadis, Ijmak and Qiyas in bringing justice in the life of the hereafter. The articulation of Islamic accounting concepts defined from the position of Islamic philosophical stances that highlight the moral and ethical functions in outlining the concepts. Based on the limitations of conventional Western accounting, the Shari’ah Islami’iah is proposed as the foundation in building a theoretical framework for Islamic Accounting. Since adherence to Shari’ah Islami’iah is a form of worship, the role of Islamic Perspective of Accounting (IPA) is thus an act of worship in fulfilling obligations to Allah (God), society and self as well as achieving Al-Falah (rewards in this world and hereafter). The paper inductively employed qualitative as a research method in contextualising the Islamic accounting philosophical underpinnings within its values and principles, which can be translated within the Islamic social accountability engagement in assessing the moral imperatives. Thus, the study is conducted to provide a holistic view of the underlying ethical values and morality principles of the Shari’ah Islami’iah (Islamic teachings) and its application to the IPA, which we defined as an assurance function that seeks to establish integrity and transparency through its formalised procedures, routines, objective measurement, control and reporting in accordance with Shari’ah Islami’iah principles. In line with this, the Islamic moral values and ethical conduct of an individual is essential in delineating the relationship of between man and Allah; man and another man; and lastly man and nature (through the conception of hablum minnallah, hablum minnas). The ontological position is founded from the Tawhidic position, which underpins the concept of Oneness of the God. Parallel to this, the epistemological foundation follows the understanding of the scope of social integrity and Islamic monitoring (hisbah) as an underpinnings knowledge that may construct the evidence of tolerance, moral and ethical values within Islamic setting. Keywords: Islamic morality, Islamic ethics, Islamic accounting, Islamic integrity, Islamic accounting concepts. Introduction 172 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The Islamic accounting conception is essential for recording and deliberating Islamic transactions for Islamic business entities (Djeffal, 2014; Sivakumar Velayutham, 2014; Zurina Shafii & Nurazalia Zakaria, 2013). The complexity of Islamic transactions in the global markets, is comprehended to be an important factor in constructing the Islamic accounting concepts based on the Islamic Shariah Law. However, the construction of Islamic accounting concepts has to be derived from the Islamic philosophical stances, which has to be interpreted within the fundamental philosophical direction comprises of tasawur, epistemology, ontology, and axiology from Islamic position (Abdul Rahman Abdullah, 2005, 2016; al-Faruqi, 1982; al-Zarqa, 1980 ; Sayyid Qutb, 1991, 2000). Currently in Malaysia, Islamic accounting has becoming an important issue in deliberating and applying the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) for the Islamic transactions. The Islamic accounting research focus on the Islamic teachings, law and values in deliberating the Islamic accounting (Gambling & Karim, 1986, 1991; Haniffa, 2002; Haniffa & Hudaib, 2004; Lewis, 2001, 2006). Interestingly, the fundamental Islamic teachings revolves within the Islamic trades and borrowings, which is essential in Islamic business transactions, and justice in the life of the hereafter. These fundamental principles can be viewed in the al-Quran and also Hadiths that is narrated from the Prophet Muhammad Sayings. The understanding of the debt in the al-Quran is translated, which gives the meaning of: “O you who have believed, when you contract a debt for a specified term, write it down. And let a scribe write [it] between you in justice. Let no scribe refuse to write as Allah has taught him. So let him write and let the one who has the obligation dictate.” (al-Baqarah, 2:282) Thus, the interpretation of this verse from Tafseer Ibnu Kathir denoted that if man undertaking a financial debt, the transactions have to be clearly written, with the appropriate date and amount of the debt has been transacted. The obligation highlights the promotion of justice and fair transactions of one party with another. Thus, the settlement of the debt has been precisely articulated and have to settle before one’s death. Thus, the interpretation from the verse above show that the Islamic financial reporting has to be fully disclosed and appropriately communicated to users to assess whether an entity is operating within the Shariah boundary. Additionally, the financial reports has to fulfil its responsibilities to society, environment, and users to make decisions to be fully accountable for their actions (Hamid, Craig, & Clarke, 1993; Haniffa, 2002; Lewis, 2006; Shahul Hameed, 2001). For the Islamic business, an entity has to associate with the lawful and disassociate the unlawful Islamic transactions. The unlawful transactions include the element of interest (riba); uncertainty (gharar), gambling (masyir) and prohibition of production of unlawful products (such as alcohol and pork and its derivatives) (Lewis, 2010). 173 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 In Malaysia, Islamic accounting standards are regulated by the Malaysian Accounting Standard Board (MASB). In 2009, they stopped the development of the Islamic accounting standards in Malaysia as they believe that the values and principles in Islam is similar to that is being proposed by International Standard Board (IAS) (MASB, 2011). The MASB will refer to the Shariah Supervisory Board and specialist in the area should they encounter any discrepancies pertaining to the Shariah Compliant (MASB, 2011). Due to the complexity in the Islamic business transactions, the concerns of the lawful and unlawful elements and the accountingisation of the transactions has to be discussed further by incorporating the Islamic philosophical stances. It is expect to open a wider perspectives and broaden a new platform for research to be conducted especially on the applicability of the current Malaysian Financial Reporting Standards (MFRS) to the Islamic accounting transactions. Further, the discussion on the Islamic conceptual framework can be delineated on the suitability for adoption and modification of the MFRS to the Islamic accounting concepts and the harmonisation of Islamic accounting standards in the Islamic countries. Consequently, this paper aims to investigate the Islamic accounting concepts within the Islamic philosophical stances and scrutinise the requirements within the Islamic accounting spectrum for recording Islamic transactions conducted by Islamic management entities. The paper develops the Islamic context through the lens of Islamic philosophical stances, which is deliberated from the Islamic tasawur, epistemology, ontology and axiology. The study employs a grounded theory research design from interpretive position. The interview of five (5) informants and thick documentary review following the position of Gioia (2012) has been conducted for this grounded theory position. Later, the finding section will discuss on the fundamental base of Islamic accounting conception for Islamic management entities in attaining sustainable growth and financial stability for the public sphere as a whole. Islamic Accounting Currently, the trend of the accounting standard setters in the Muslim country tend to adopt and modify the International Accounting Standards (IAS) by withdrawing the unlawful elements in the business transactions to make them suitable for the Islamic transactions (Asian-Oceanian Standard-Setters Group, 2011, 2013a, 2015; Asian-Oceanian Standard-Setters Group (AOSSG), 2011, 2013, 2015). Alternatively, some scholars questions on the adoption and modification strategies that have been undertaken, for example, a discussion on a few debatable position such as fair value (Dodik Siswantoro, 2016; Zurina Shafii & Nurazalia Zakaria, 2013), policy choices (Mirza & Baydoun, 1999), Islamic accounting conceptual framework (Aprilia Beta Suandi, 2017), social responsibility disclosure (Haniffa, 2002; Haniffa & Hudaib, 2004, 2007, 2010; Haniffa, Hudaib, & Mirza, 2004), philosophical stances for Islamic accounting concepts (Lewis, 2001; Shahul Hameed, 2000, 2001). From the review of the literature reveals the conventional accounting is developed under the premise of utilitarianism that holds the actions in producing greatest amount of goods for a number of people in the society (Neu, 1992; Shahul Hameed, 2001), which leads to greediness (Haniffa, 2002) and uneven wealth distribution to the society due to the failure in the capitalist systems (Antonio, 2003; Friedman, 1962). Thus, the Islamic accounting concepts is differ from the 174 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 conventional as it promotes the distribution of wealth, equal profit sharing and emphasis of the social welfare of the Islamic community (Atikullah Abdullah, 2005; Choudhury, Harahap, & Yuswar, 2009; Dhar & Akhan, 2010; Harahap, 2006; Hasan & Siti Nabihah, 2010; Kamla & Rammal, 2013; Shahul Hameed, 2000, 2001; Sivakumar Velayutham, 2014; Suraini & Noraaini, 2012). Therefore, the Islamic Shariah Law is proposed as the foundation in building a theoretical framework for Islamic perspective accounting. Since adherence to Islamic Shariah Law is a form of worship, the role of Islamic perspective accounting is thus an act of worship in fulfilling obligations to Allah (God), society and self as well as achieving al-Falah (rewards in this world and hereafter) (Ahmed Alim, 2012; Mohamad Aslam & Hafas, 2011; Napier & Roszaini Haniffa, 2011; Rochiana Ayu & Norakma, 2011; Zakaria, 2011). The articulation of the justice and accounts of the good deeds and bad deeds is deemed important and it shall be accounted for in the life oft the hereafter. Indeed, the verse of the al-Quran that emphasis on this notion can be seen from the al-Quran’s translation as below: “And We place the scales of justice for the Day of Resurrection, so no soul will be treated unjustly at all. And if there is [even] the weight of a mustard seed, We will bring it forth. And sufficient are We as accountant.” (al-Anbiyaa’, 21:47) Thus, the paper delineates a holistic view of the underlying values and principles of the Islamic accounting concepts from the Islamic philosophical stances and its application for securing and promoting wealth stability for Islamic community especially for the zakat and waqf institutions. Social Welfare Of Waqf And Zakat Institutions Islamic management entities concerns with the complex Islamic transactions, which is essential for recording and reporting of accounting records. The recording systems has to be adhered to the Malaysian Financial Reporting Standards (MFRS) that is set by Malaysian Accounting Standard Board (MASB). Thus, the paper defines the Islamic management entities as an Islamic organisation, which is dealing with Islamic transactions in undertaking Islamic social welfare and benefits to the people especially within the Islamic community. The paper focuses on the waqf and zakat institutions, which are deemed important in recording, assessing and analysing Islamic accounting reports that include the lawful and exclude the unlawful elements in the Islamic accounting concepts. In the Islamic management entities, the focuses is made to the waqf and zakat institutions, which acts as mediator in the collections and distributions of the waqf or zakat money (Mohd Yusof Othman, 2017). For zakat, the payment is regarded as one of the five pillars in Islamic principle. Zakat is an important mechanism for the country’s development of social welfare of the people to reduce poverty, securing equal wealth and strengthen the economic prosperity of Muslims’’ society. The financial and physical support of the zakat institutions to the people in need, which is classified as asnaf, are essential for constructing independent Muslim society (Mohd Yusof Othman, 2017). 175 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 In general, the distribution of zakat funds may assist the government to improve the social economic welfare of the people in the Muslim society (Mohd Yusof Othman, 2017). It is the mission of the zakat institution to maximise its collection and distribution to the people in needs, which lead to alleviate poverty. The zakat funds is contemplated to be one of the mechanism that may assist the government to reduce poverty, which is aligned to the Government Transformation Plan (GTP), NKRA Raising Living Standards of Low-Income Households (Asian Institute of Finance, 2017). It is expected the zakat collection and distribution may improve the living standards of the public sphere in the urban and rural area, especially targeted to the low income households. Zakat management is important to help Muslims perform the third pillar of Islam and establish its primary function as a means to alleviate poverty (Dhar & Akhan, 2010). Additionally, the effectiveness of zakat management is important to enable zakat to be a catalyst in improving the lives of the poor and needy. Efficiency which refers to how well zakat institutions are using its resources to meet its objectives of socio-economic justice (e.g. reducing poverty) and governance which refers to the process and structure in directing and managing the affairs of the zakat institution have been argued as one means in demonstrating accountability to the zakat payers and ultimately to Allah, whilst taking into consideration the requirements of the Islamic Shariah Law. In waqf, the distribution will be conducted by the respective Islamic bodies and agencies according to the states in Malaysia. The distribution will be allocated to the people in the society through the land and cash waqf based on the sum of waqf allocations received from the public (Mohd Yusof Othman, 2017). According to Imam Abu Hanifa, waqf is the provisions of a specific thing within the hold-ownership of the waqif (appropriator) and the devoting of its profits for charitable welfare for the poor or other actions through pious intentions. For Muslims, the belief related to waqf focuses solely for religious matters and waqf can benefit all level of society. It is essential to complete the meaning of waqf and the influential effect of the waqf in the modern era to secure the financial sustainable development in the society. Waqf is standardly known as benevolence instruments where the profit is used to improve the welfare of the unfortunate society. However, the expansion of the waqf institutions has to be taken into account through intensive efforts from all respective parties to be ahead in the waqf development for the benefit of the Islamic community. The Philosophical Stances In Developing Islamic Accounting The philosophical direction in articulating and constructing the Islamic accounting concepts has becoming an important area to be discussed. In Malaysia, the adoption of accounting standards based on the International Accounting Standards (IAS) and later, the modification strategies has been conducted by withdrawing certain paragraphs, which deviate the nature of Islamic accounting. However, interestingly in the report stated by the Financial Accounting Standard Board (FASB), the deliberation of the Adam Smith position is taken to be the fundamental position in setting the accounting standard’s direction (Bryer, 2012, 2013). Adam Smith is known as semicapitalist thinkers, which can be delineated from his suggestions on “capitalist” and “social reality” in accounting (Antonio, 2003). 176 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Adam Smith position has widely influenced the ideology of American politics to the top business organisations, which undertaken hostility acts to oppress the labourers, unions and other related parties for “populism” of Smithian rhetoric (Antonio, 2003; Smith, 1776). However, Adam Smith position has becoming a dominant influence in setting the direction of FASB in 1953, which promoting anti-monopoly, free-market and individual liberalism (Smith, 1776; Soares, 2007). The critic to Adam Smith position revolves within the line of the labour market and division of labour, which he believed that if labour was divided up too much, and people were stuck doing small tasks repeatedly throughout the day, it would affect them negatively (Antonio, 2003; Smith, 1776; Soares, 2007). His position may increase the greediness and egoism in maximising of wealth, which deviates the social welfare of the society (Kamla, 2009; Napier, 2009; Napier & Roszaini Haniffa, 2011; Rochiana Ayu & Norakma, 2011; Sivakumar Velayutham, 2014; Zurina Shafii & Nurazalia Zakaria, 2013). This deliberation violates the Islamic direction in cooperating the Islamic welfare for the social-economic in the society (Omar Abdullah, 2000; Shahul Hameed, 2000, 2001). In this platform, the philosophical stances has to take into consideration as it is the root for understanding the fundamental paradigm in the constructing the Islamic accounting concepts (Abdul Rahman Abdullah, 1987, 2016; al-Faruqi, 1982; Haron Din, 1992; Sayyid Qutb, 1991; Syed Muhammad Naquib Al-Attas, 1995). The important of tasawur has to be developed in a proper manner as a guidance to be referred to the collaborative Islamic research philosophy, which is directed from tasawur, epistemology, ontology and axiology (Abdul Rahman Abdullah, 1987, 2016; al-Faruqi, 1982; Haron Din, 1992; Sayyid Qutb, 1991; Syed Muhammad Naquib Al-Attas, 1995). The differentiation between these features is unique, which it interprets different layer of Islamic tasawur in describing certain functions and elements for each one. Epistemology relates to the theory of knowledge that underpins the seeking of the truth (Haas, 1992; Morgan, 1988). The epistemological stances comprises sources, method, limitation and effect of acquiring the true knowledge (Audi, 1998; Maynard, 1994; Muhammad, 2009; Naail Mohammed Kamil, 2011). The conventional sources of knowledge focus on the literatures, books or conversational truth that provide a social construction of the social reality through human nature. The social reality can be driven from the texts, languages, conversations or gestures in deliberating the factual truth about the knowledge acquired (Schwandt, 2000). However, in the Islamic virtues the absolute and authentic sources of al-Qur’an, Sunah, Ijmak and Qiyas are regarded as the important source of referral (Muhammad, 2009; Naail Mohammed Kamil, 2011; Neuman, 2006, 2017). The references of authentic scriptures mark an essential proclamation related to Islamic concepts for attaining the absolute truth (Muhammad, 2009; Naail Mohammed Kamil, 2011; Neuman, 2006, 2017). In consequence, the study focus on the Islamic epistemological stances as a point of deliverance in considering the development of Islamic accounting concepts based on narrative reviews, which highlights the al-Quran and Hadith in reflecting to the aims of this paper. 177 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Research Methodology The grounded theory research design is conducted through the lens of interpretive position. The data collection was gathered from five interviews in contemplating its procedures and routines in addressing the research objectives. The documentary review was conducted through interpretive inquiry of the texts mainly from the al-Quran, Hadiths and other specific literatures to gain the true knowledge. In-depth content analysis has been undertaken to investigate the Islamic accounting concepts and scrutinise on the possible ways in securing sustainable growth and financial stability in the Islamic society. The findings reflect the Islamic accounting concepts has to be motivated from the Islamic epistemological stances in seeking for the true knowledge, particularly in delineating the contribution of Islamic management entities and ensuring the distribution of wealth to people in need. The Islamic accounting concept highlights the operationalization, management and implementation of Islamic management entities to accommodate social needs and social welfare. In this paper, the identification of the Islamic accounting concepts has been conducted in two phase that are the first related to the grounded analysis on the concepts by following the stages suggested by Gioia (2012). The second phase involves the interview sessions from the five specialist in the philosophical stances in highlighting the Islamic accounting concepts. The expertise for this area is important to validate the data based on their experience and respective knowledge. The documentary review were conducted based on the grounded analysis, which employs interpretive inquiry of the texts mainly from the al-Quran, Hadiths and related literatures available in accounting written in traditional and Islamic perspective (Corbin & Strauss, 2015; King & Horrocks, 2010; Marshall & Rossman, 2016; Patton, 2015). The research philosophical stances are driven within the Islamic tasawur, epistemology, ontology and axiology that is driven from the Islamic viewpoint (Abu-Zayd, 2010; Schleiermarher, 2002). The tasawur is the Islamic worldview, which is stipulated within the role of the servant in the whole-wide-world (Mohd Shukri Hanapi, 2014). The tasawur relates the development of a human as a great servant to Allah in attaining the success in the straight path for the life in the hereafter (Mohd Shukri Hanapi, 2014). The seeking of knowledge for the truth can be delivered within the epistemological analysis of the al-Quran and Hadiths, which are regarded as the authentic sources of the truth (Ahmed Alim, 2012; al-Faruqi, 1982; al-Imam Abu Hamid Muhammad ibn Muhammad ibn Muhammah ibn Ahmad alTusi al-Shafii, 2013). The epistemology that is based on the Islamic scriptures can be accepted as a direct information of an Islamic absolute truth through the revelation from The One God. Once a person accepted the tasawur and epistemological stances through the absolute knowledge of truth, the innate knowledge is developed through the understanding as a servant to Allah. The inner-developed intuition based on the religious basis will lead to the understanding of ontological position regarding the true worldview as a Muslim (Ahmed Alim, 2012; al-Faruqi, 1982; al-Imam Abu Hamid Muhammad ibn Muhammad ibn Muhammah ibn Ahmad al-Tusi al-Shafii, 2013). 178 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Later, the development of the one philosophical stances from the Islamic ontological position will indirectly lead to the development of one axiology through ethics and aesthetic that parallel the Islamic authentic scriptures (al-Quran, Hadiths, Ijmak and Qiyas). The contemplation of the Islamic philosophical stances influence the actions in oneself based on individual personal attitude who defined the truth within one locus of true innate knowledge that construct one belief of truth. The grounded theory research design was employed in analysing the data. The method taken into action for this grounded theory involves documentary review and series of interviews to obtain in in-depth insights based on iterative approach (Gioia & Chittipeddi, 1991; Gioia, Corley, & Hamilton, 2012). The grounded theory position allows the researcher to analyse the data deeply through an iterative process. A grounded analysis is conducted to create appropriate themes from various documentary reviews, which addressed the field of inquiry(Corbin & Strauss, 2015). The analysis may be more related to initial analysis and the coding process, which identifying for redundant and similar codes (Gioia & Chittipeddi, 1991; Gioia et al., 2012). In general, this grounded analysis approach involves a rigorous and systematic classification process of coding and identifying themes or patterns that emphasize the reliability and may replicable for other subsequent interpretations (Butt, Thorp, & Donohew, 1967; Holsti, 1969; Kassarjian, 1977; Weber, 1988). The analysis is a particularly useful approach when the purpose is to classify, summarize, quantify and tabulate qualitative data. Once all data is organized and coded, qualitative (e.g., content, relationships between categories) and qualitative analysis will be carried out (by using qualitative analysis for attaining the prevalence of different categories) can be performed and followed by an interpretation of the results (Flick, 2006; Humphrey & Lee, 2004; Marshall & Rossman, 2016; Miles & Huberman, 1994; Patton, 2015). Findings The Element of Accounts (Hisab) In Islam, the rights and obligations of individuals and organizations with respect to others are clearly defined by religion, and are neither imposed by secular law that is exposed to change, nor subject to personal views. “And how many a city rebelled against the Commandments of its Lord and His Messengers then we took a severe account from it, and gave it a horrible punishment.” (al-Talaq, 65:8) From an Islamic standpoint, the action of undertaking good or bad deeds will be accounted as rewards or punishment from the Allah the al-Mighty. The verse reflected the consideration of a man to embrace Islam and following the guidance, rules and regulation stipulated in the absolute and authentic book of scriptures. Despite the presence of many schools of thought in Islam, there is agreement on basic matters of principle (Hamid et. al, 1993, p. 136). The Islamic accountability considers an organisation to be 179 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 accountable to God (Allah) and to the communities in which they operate and have a duty of truthful within the society they engaged in. In addition, the social responsibilities of an individual within the Islamic context are derived from the words of God (contained in the Al-Quran); and the good deeds and sayings (the Sunnah) of the Prophet Muhammad (peace and blessings be upon him) (Haniffa, 2002; Lewis, 2006). In Islam, the responsibility between human, The One God and other creatures are stated clearly articulated in the al-Quran and Hadith, which can be considered as worshiping of God (Haniffa, 2002; Haniffa & Hudaib, 2004). The relationship to Allah can be considered through the “hisab”, which brings a universal sense of one’s obligation to Allah and to other mankind. In this viewpoint, every Muslim has an “account” to Allah, in “recording” all good and bad deeds, which will continue until the death. And, for Allah, the accounts for all his servants will be delivered to the mankind on the day of judgement. “To Allah belongs whatever is in the heaven and whatever is in the earth; and if you disclose whatever is in your heart or keep it hidden, Allah will call you to account for it; then He will forgive whomsoever He pleases and punish whomsoever He pleases, and Allah is potent over everything.” (al-Baqarah, 2:284) The deliberation on the relationship with Allah is stated by Lewis (2006) as the concept of accountability in Islam is derived from the concept of Tawhid (the unity of Allah). The verse below reinforces the notion that everyone is accountable to Allah on the day of judgement for their actions during their lives. “Allah takes careful account of everything” (an-Nisa, 4:86) “Undoubtedly, in the creation of heavens and earth and in the mutual alternation of night and day, there are signs for men of understanding. Who remember Allah standing and sitting and lying on their sides, and contemplate in the creation of heavens and earth; (saying) "O our Lord! You have not made it in vain, hallowed be You, You save us from the torment of the Hell.” (ali-‘Imran, 3:190-191) Thus, the paper discusses the basic features in Islamic accounting concepts within the Islamic philosophical background, which is deemed essential in constructing the Islamic accounting concepts for the Islamic management entities such as zakat and waqf institutions. Empirical Evidence from Phase 1 and Phase 2 From this element of accounts, the first phase of the data, which is taken from the documentary review were conducted in seeking the true knowledge. A review of 15 articles in delineating 180 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Islamic accounting concepts were analysed to investigate the epistemological analysis understanding about the true knowledge. The analysis of the philosophical stances is presented in Table 1. The findings reveals that the knowledge about the Islamic accounting has becoming an important elements in seeking for the true knowledge. The documentary review analysis refers that 13 papers reflected the epistemological position has to be defined within the Islamic Shariah Law, which is based from the absolute and authentic scriptures that is al-Quran and Hadis. Thus, the Islamic accounting concepts cannot be differentiate the rules and regulations behind it from the Islamic teachings. In both cases, the Islam and Islamic accounting concepts are related to one another through the fundamental book of law. The primary unlawful elements are stipulated clearly in the al-Quran and Hadith and this is excluded from the Islamic transactions considerations. The unlawful elements comprises of the uncertainty features, gambling activities, usury and exclusion of the production of alcohol and its derivatives in the Islamic transactions. 15 papers highlights on the unlawful elements and need to be excluded in considering the constructions of the Islamic accounting concepts. The documentary analysis discloses on the importance of the philosophical stances in constructing the Islamic accounting concepts. Many of the research focus on the adoption and modification of the International Accounting Standards for considering the Islamic accounting concepts, gambling and Karim (1986), Omar Abdullah (2000), Shahul Hameed (2001), Lewis (2001) and Napier (2009) emphasises the deliberation of the Tauhidic position based on the Islamic Shariah Law in developing Islamic accounting concepts. This is due to the fundamental tasawur and epistemological stances in Islam follows the absolute and authentic book that are al-Quran and Hadith. From this, the researchers discovers the development of the Islamic accounting cannot be separated from the Islamic teachings especially in ensuring the philosophical position is correctly fulfilled. This findings reflects an important emphasis for the developing of the Islamic accounting concepts and the exclusion of the capitalist or Western free market is seen to be inappropriate for addressing the fundamental philosophical stances. The Islamic accounting emphasis on the social welfare and benefits of the Islamic society rather focusing on the material matter such as profit and maximisation of wealth. The Islamic teaching accentuate on the social values for collaborative and cooperative function in undertaking the Islamic business entities. The driven social values and social welfare have to be indicated in the development of the Islamic management entity for promoting a good allocation and distribution of wealth to the people in need especially in improving social wealth and reducing poverty in the Islamic community. In Islam, the property or assets are the rights of The God. Man delivers as a trustees in managing the assets. Man has to ensure that the benefit of the assets is shared among the Islamic society and to strengthen the Islamic society, which can be distributed in terms of zakat or secured the land or cash for waqf purposes. 181 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Table 1: Epistemological Analysis from Documentary Review based on Gioia (2012) No Yea Authors’ Epistemological Impact elements Patterns . r Citation features (Ontological stances) (Epistemological stances) Sou Met Li Eff Islamic Accounting Islamic Reflection from the documentary review based rces hod mit ect Concepts Accounting on Gioia (2012) 1 2 3 4 Conceptual Framework 1. 198 Gamblin √ √ √ √ Islamic accounting The Islamic - The derivation of the conceptual in this paper 6 g and concepts has to be accounting delineates the Islamic epistemological position Karim developed from the conceptions and recognised the spirituality values and (1986) Islamic laws in should be based divinity. The paper identifies the elements of Manual constructing the social on the research believing the metaphysics position such as search reality. philosophy of a revelation and life of the hereafter in the The argument made in Muslim based argumentation of epistemological underpinning this paper is based on on Islamic laws that lies in Islamic accounting values. the Islamic virtues and divinity, which stipulated in the alQur’an and Hadith. 2. 199 (Hamid √ √ √ √ The Islamic Shariah Proposed the - The existence of Islamic accounting procedural 3 et al., Law is the point of Islamic systems that is delivered from the authentic 1993) referral for Islamic accounting scriptures. Manual accounting conception conception search through the lens of divinity and References is based on the fundamental authentic sources that are from al-Quran, Hadith, Ijma’ and Qiyas. However, the authentication of Ijma’ and Qiyas were given less priorities as compared to the Quran and Hadith for the epistemological selection of sources due to the complexity. 2 The method in acquiring the true knowledge is driven from the fundamental Islamic Shariah Law, which is stipulated in the details related to Usul Fiqh and Muamalah. 3 The limitation of the knowledge is driven by the knowledge acquired by the nature of beings through the Islamic faith, belief systems and divinity. 4 The axiological stances is derived from the foundation of aesthetics and ethics. The referral point for axiology is directed by Islamic Ethics and Morality, which includes humanity, cooperation, justice, trust, togetherness, rights and reasonable behavioural conduct of human agency. 1 182 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 No . Yea Authors’ r Citation Epistemological features (Epistemological stances) Sou Met Li Eff rces hod mit ect 1 2 3 4 Impact elements (Ontological stances) Islamic Accounting Concepts 3. 200 0 Shahul Hameed (2000) √ √ √ √ Islamic accounting philosophy 4. 200 0 (Omar Abdulla h, 2000) √ √ √ √ The deliberation between Islam and Islamic accounting concepts 5. 200 1 Shahul Hameed (2001) √ √ √ √ Explaining the need for Islamic accounting 6. 200 1 Lewis (2001) √ √ √ √ The deliberation between Islam and Islamic accounting concepts 183 Islamic Accounting Conceptual Framework spirituality to the One God. Proposing an Islamic conceptual framework Proposing an Islamic accounting framework based on Islamic Shariah Law Proposing an Islamic conceptual framework Proposing an Islamic accounting framework based on Islamic Shariah Law Patterns Reflection from the documentary review based on Gioia (2012) - The Islamic accounting concepts must follow the Tawhidic position as the Western models is deviate from Islamic viewpoint - The derivation of the conceptual in this paper delineates the Islamic epistemological position and recognised the spirituality values and divinity. - Islamic Shariah Law compliance of socioeconomy - Discussion follow the theological perspective in Islam. - Draw the line between Islam and Islamic accounting through the divinity and faith based Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 No . Yea Authors’ r Citation Epistemological features (Epistemological stances) Sou Met Li Eff rces hod mit ect 1 7. 200 1 Maliah and Willet (2001) 8. 200 1 Lewis (2001) 9. 200 1 Napier (2001) 2 3 4 The argument was made from the perspective of conventional Islamic rationality to the Islamic teachings. There imprecise definition of the Islamic epistemological stances and the driven values from Islamic stances. √ √ √ √ √ √ √ √ Impact elements (Ontological stances) Islamic Accounting Concepts The paper discusses the appropriateness of economic rationalist worldview and Islamic worldview The emphasis of this paper founded from the values in Islamic law. The deliberation between Islam and Islamic accounting concepts 184 Islamic Accounting Conceptual Framework Slight indication on the development of Islamic concepts but the discussion is vague, which need further clarification Recognises the Islamic accounting conception has to be delineated from the Islamic law Proposing an Islamic accounting framework based on Patterns Reflection from the documentary review based on Gioia (2012) - The argument in this paper highlights on the weaknesses in the conventional and comparing it with the Islamic teachings. Little being discuss on the description on the Islamic regulations in setting up the Islamic accounting concepts - Discussion enlightened the social accountability engagement within the society and the accountability to the one God. The explanation follows the stipulated Islamic epistemological stances, which referred to the al-Qur’an and Hadith as the source of authentic and absolute scriptures. - The derivation of the conceptual in this paper delineates the Islamic epistemological position and recognised the spirituality values and divinity. Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 No . Yea Authors’ r Citation Epistemological features (Epistemological stances) Sou Met Li Eff rces hod mit ect 1 2 3 4 Impact elements (Ontological stances) Islamic Accounting Concepts 10. 200 2 Haniffa (2002) Manual search √ √ √ √ Social accounting 11. 200 6 Kamla, Gallhofe r, and Haslam (2006) √ √ √ √ Providing explanation on the Islamic accounting concepts specifically to the environment. 12. 200 9 Napier (2009) √ √ √ √ The deliberation between Islam and Islamic accounting concepts 13. 200 9 Kamla (2009) The delineation on Islamic accounting from the Islamic position. Then, the Explanation highlights on the narrower conventional concepts directed from 185 Patterns Islamic Reflection from the documentary review based Accounting on Gioia (2012) Conceptual Framework Islamic Shariah Law Slight - Taking sided on the Islamic accounting concepts discussion on by proposing Islamic Accounting Conceptual the Islamic Framework conceptual framework Discussions - This paper develops the Islamic accounting based on the principles for the environment. Proposal was deliverance of made by looking at the seeking of knowledge for Islamic the trust based on al-Qur’an and Hadith from the environmental Tawhidic position. values Explanation of - The existence of Islamic accounting procedural Islamic systems that is delivered from the authentic accounting scriptures. through the lens - The explanation of faith based practices and of Islam that is divinity based on the Islamic absolute scriptures The Islamic - The liberation in the Islamic accounting accounting is concepts should exclude imposes of capitalist discussed in position. This reason being the capitalist terms of social oppressed the society especially the poor Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 No . Yea Authors’ r Citation Epistemological features (Epistemological stances) Sou Met Li Eff rces hod mit ect 1 14. 200 9 Napier (2009) 2 3 4 paper analyse the Islamic values set by the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI). The discussion focuses on the deliverance of AAOIFI as a body in sustaining the Islamic fundamental position in setting out the policy. √ √ √ √ Impact elements (Ontological stances) Islamic Accounting Concepts capitalist position and AAOIFI as regulator in Islamic financial institutions Islamic accounting concepts has to be developed from the Islamic laws in constructing the social reality. The argument made in this paper is based on the Islamic virtues and divinity, which 186 Patterns Islamic Accounting Conceptual Framework welfare, reduce poverty, social justice, opening wider role in the society and social welfare. Reflection from the documentary review based on Gioia (2012) The Islamic accounting conceptions should be based on the research philosophy of a Muslim based on Islamic laws - The derivation of the conceptual in this paper delineates the Islamic epistemological position and recognised the spirituality values and divinity. The paper identifies the elements of believing the metaphysics position such as revelation and life of the hereafter in the argumentation of epistemological underpinning that lies in Islamic accounting values. whereas in Islamic the social welfare and social responsibility are the priorities. Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 No . Yea Authors’ r Citation Epistemological features (Epistemological stances) Sou Met Li Eff rces hod mit ect 1 15. 201 4 Sivakum ar Velayut ham (2014) 2 3 4 The comparison of Islamic accounting following the Financial Accounting Standard Board (FASB) Impact elements (Ontological stances) Islamic Accounting Concepts stipulated in the alQur’an and Hadith. Revisiting Islamic accounting concepts 187 Islamic Accounting Conceptual Framework The argument based on the International Accounting Standards Patterns Reflection from the documentary review based on Gioia (2012) - This paper is merely the application of FASB in the Islamic accounting conceptions. - Purely, the discussion is based on the FASB adoption-modification in the Islamic accounting standard procedures Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Thus, from this derivation, the first phase analysis also involve the search of the literature pertaining to the important features in constructing the Islamic accounting concepts. The thorough analysis of the literatures is delineated in Table 2. The deliverance of the Islamic accounting concepts in securing sustainable growth and financial stability for the Islamic society is essential especially related to the distribution of wealth to the public society from the economic source of waqf and zakat. Table 2: The Grounded Theory Documentary Review Conducted Based on Gioia (2012) Themes Author Elaboration on Islamic accounting based on Gioia (2012) Fundamen Eltegani (1994); Haniffa and • The fundamental principles of the Islamic tal Hudaib (2010); Harahap accounting concepts recognizes the truth of principle (2006); Hasan and Siti knowledge through the absolute and authentic Nabihah (2010); Kamla sources from the al-Qur’an and Hadis (example (2009); Kamla et al. (2006); social justice), which cannot be changed or Shahul Hameed (2001) modified from the Islamic Absolute Scriptures. • It includes the derivation of the Islamic accounting concepts which the modification can be made to the accountingisation elements but not the fundamental, root and divine law that is stipulated in the Islamic Scripture. Interest Hasan and Siti Nabihah • The interest entity is unlimited only to the capital (2010); Maali, Casson, and owner’s but to the public spheres, which Napier (2006); Najwa (2012) reflected the Islamic community as a whole. • This is well-defined that the Islam emphasizes the community engagement and social obligations to all creatures in this whole-wideworld. Ethics and Lewis (2001, 2006, 2010) • The epistemological truth of Islamic accounting morality is based on the authentic and absolute resources that are al-Qur’an and Hadith. • Islamic transactions have to fulfil and comply with the Islamic Shariah Law by associating with the lawful and disassociate with the unlawful elements. Take for example, the Islamic transaction should detached from the unlawful transactions (haram) such as unlawful interest (usury), gambling, uncertainty (gharar) and avoid the unlawful productions such as pork and its derivatives. Full Choudhury et al. (2009); • The full disclosures of financial reports has to be disclosure Haniffa (2002); Harahap disseminated to the stakeholders to comply with s (2006); Mohd Rizal, Rusnah, the transparency, truthfulness and righteousness and Kamaruzaman (2006); acts parallel to the Islamic Syariah Law Najwa (2012); B. Zakaria and requirements’ and to fulfil Islamic Corporate Muhammad Yasir (2014) Report (ICR). Objectivit Asian-Oceanian Standard• The organizational entity has to be responsible in y Setters Group (2013b); preparing the financial statement based on Choudhury et al. (2009); Dhar trustworthiness, honesty, righteousness and full 188 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Themes Consisten cy Accountin g period Materialit y Author and Akhan (2010); (2010); Djeffal (2014); Dwi (2005); Eltegani (1994); Haniffa and Hudaib (2010); Harahap (2006); Hasan and Siti Nabihah (2010); Kamla (2009); Kamla et al. (2006); Karim (1999); Malaysian Accounting Standards Board (2011); Shahul Hameed (2001) Eltegani (1994), (Dhar & Akhan, 2010) Eltegani (1994); Kamla et al. (2006); Khalifa (1993); Taheri (2003) Elaboration on Islamic accounting based on Gioia (2012) of integrity with the intention to attain the blessings from Allah the Almighty. • All transactions and productions have to fulfil the lawful conditions that the profit need to be from lawful resources and not from the unlawful one (example, interest and gambling). • Islamic accounting records has to be recorded and reported in consistent matter following the specific duration especially in zakat payment and distribution. • The accounting report has to state the time frame when the transactions occurred. • The emphasis on the principle responsibilities to Allah the al-Mighty, society and individual, has to be considered in the recording and reporting procedures. • In Islamic accounting, the entity has to report every single amount of receipts and payment to ensure that the borrowing is clearly and precisely written based on the Surah Baqarah, Verse 282. The subsequent analysis can be triangulated from the second phase of the data collection to evaluate the accuracy in deliberating the features and elements in the constructing Islamic accounting concepts. In the previous analysis, the themes represent the classifications of the sub-categories and categories in deriving to the themes. The identified themes is then being triangulated with the five informants to obtain an in-depth and thick description about the deliberation of Islamic accounting concepts. From the interview all the informants are objective that the Islamic accounting concepts has to be addressed within the Islamic philosophical stances in providing consistency and coherency for the Islamic management entities’ actions. The deliberation of the five informants are reflected in the Table 3. Table 3: The Comparative Content Analysis from the Interviews for Grounded Theory I* Descriptions of excerpts from the interviews Themes Pattern 1 “The Islamic management entities has to follow • Values • Values of the Islamic teachings in deriving to the Islamic mankind • Islamic accounting concepts. The philosophical stances philosophical and • Tauhidic has to be developed within the Islamic virtue and epistemological position divinity. Mapping up the adoption and stances modification strategies from the conventional • Islamic rules accounting is unacceptable. This is because the • Divinity tauhidic positions and the Islamic values from 189 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 I* 2 3 4 5 Descriptions of excerpts from the interviews the al-Quran and Hadith are not being address accordingly.” “The values of Islam is very unique in nature. Accounting has to be driven from Islamic pillars. The Islamic accounting concepts has to be expressed in terms of monetary values, time of transaction, profit sharing, rights, ethical values, and transaction amount. This is very important as to enhance the recording systems to ensure transparency and accuracy of the accounting data. You may not want to see the figures but wrongly interpreted in the accounts.” “The element of hard work (ikhtiyar) in Islam is very important. In fact, in Islam, the promotion od prayers that lead to success is overwhelming. If a person wanted to be a success person, they have to pray and make prayers. This element is very important on top of the element of account. One more thing is the relationship between man, other man and the Creator. This unbreakable relationship is the source of the binding responsibility in Islam. This makes the Islamic accounting concepts a uniqueness in nature. Allah will grant a huge sustenance to His servant. The concept of profit sharing to the society will increase the wealth of a person. So, keep on sharing. The more you give, the more you get back is relevant in zakat and waqf. If both institutions are properly managed the Islamic community will face a huge success in the dunya and akhirah.” “Islam is a way of life. The Islamic teaching is relevant to all position regardless in the philosophical terms or the acts. The Islamic accounting concepts has t be address within the Islamic pillars. The collection and distribution of zakat and waqf has to manage accordingly. The Islamic accounting concepts has to ensure a clear description between lawful and unlawful activities. This is the main element stated in the al-Quran and Hadith.” “The Islamic accounting concepts has to stand within the Islamic teachings. The zakat is essential in the income-purity and it will strengthen the Islamic community economy and managed them wisely. The concepts has to ensure the clarity in the amount of transactions, the date, the full disclosures, the materiality 190 Themes Pattern • Islamic philosophical stances • Monetary values • Timeliness • Profit sharing • Ethical values • Transparency • Accuracy • Amount stated • Additional elements of hard work, sustenance and success. • Relationship • Accounts of actions • Ethical values • Accounting concepts • Transparency • Rights • Tauhidic position • Strengthen the social and economic welfare • Sharing • Success • Islamic • Tauhidic philosophical position stances • Strengthen the • Lawful and social and unlawful activities economic welfare • Sharing • Sharing • Islamic pillars • Amount • Date • Full disclosures • Materiality • Profit sharing • Transparency • Purify the wealth • Strengthen the economy • Well-managed resources Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 I* Descriptions of excerpts from the interviews concerns for profit sharing, and transparency. The success of a man is not how much the wealth the man has, but how he managed to distribute his wealth to other people in the society. Purify the wealth, Allah will give you more.” Themes Pattern I*: Informants The empirical data from the phase 1 and 2 can be deliberated in the Figure 1 below. The zakat and waqf institutions of transacting the Islamic transactions have a different values. Thus, the development of the Islamic accounting based on the Islamic philosophical stances can be articulated implicitly as the correspondence of Islamic virtue and divinity principles, which relates to the Tauhidic position in nature. Islamic Philosophical Stances •Tasawur •Epistemology •Ontology •Axiology Islamic Accounting Concepts •Accounts •Relationships •Sustenance •Hardwork •Success •Purify of wealth •Islamic accounting concepts in Table 2 Actions: Sustenance and Securing •Allocation and distribution of Islamic wealth through waqf and zakat •Reducing poverty •Undertaking good lawful (halal) activities •Operationalisation management systems Figure 1: The Inter-connected Relationship of Islamic Philosophical Stances, Concepts and Actions Conclusion In Islamic foundation, accountable to Allah the al-Mighty implies accountable to society, which emphasized on rights of others. This can be concluded in the second discussion, which concerns the relational obligation to the mankind. In Islam, the rights and obligations of individuals and organizations with respect to each others are clearly defined. The findings reflect the appropriate management of Islamic accounting in delineating the contribution of and allocation of zakat are essential in ensuring the distribution of wealth to people in need. The Islamic accounting consists on the operationalization, management and implementation of waqf and zakat strategies to accommodate social needs and social welfare. Thus, the foundation of Islamic accounting is based on submission to the Allah includes recognising the rights of others and the involvement of oneself to the society justly (Maali et al., 2006). This can be verified through the verses in the Al-Quran, which provide the relational factor between Allah and other mankind. In summary, the paper suggests a thorough future research to be conducted in extending the accounting for waqf and zakat transactions. The development will accommodate social welfare through appropriate distribution of wealth that indirectly reduced the poverty level within the social community and retaining for sustainable growth. Acknowledgement 191 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 This paper is written by the author and her supervisor. The empirical research is part of the research conducted for the first author doctoral ship. References Abdul Rahman Abdullah. (1987). Pemikiran Islam Masa Kini: Sejarah dan Aliran Kuala Lumpur Dewan Bahasa dan Pustaka Abdul Rahman Abdullah. (2005). Wacana Falsafah Ilmu: Analisis Konsep-konsep Asas dan Falsafah Pendidikan Negara. Kuala Lumpur: Utusan Publications and Distributors Sdn Bhd. Abdul Rahman Abdullah. (2016). Wacana Falsafah Barat: Tinjauan dan Kritikan Kuala Lumpur: Institut Terjemahan dan Buku Malaysia. Abu-Zayd, N. (2010). The "others" in the Quran: a hermeneutical approach Philosophy Social Criticism, 36(3-4), 281-295. doi:10.1177/0191453709358530 Ahmed Alim, A. (2012). Accounting in Islamic Perspective: A timely opportunity a timely change. ASA University Review, 6(2), 11-31. al-Faruqi. (1982). Islamization of Knowledge International. Institute of Islamic Thought, VA: Herndon. al-Imam Abu Hamid Muhammad ibn Muhammad ibn Muhammah ibn Ahmad al-Tusi alShafii. (2013). The Book of the Lawful and the Unlawful In Translated by Nicholas Mahdi Lock (Ed.). Kuala Lumpur, Malaysia: Islamic Banking and Finance Institute Malaysia (IBFIM). al-Zarqa, M. A. (1980 ). Islamic Economics: An approach to Human Welfare In Khurshid Ahmad (Ed.), Studies in Islamic Economics. Jeddah: International Centre for Research in Islamic Economics and UK: The Islamic Foundation. Antonio, R. J. (2003). Marx and Modernity: Key Readings and Commentary London, United Kingdom Blackwell Publishing Aprilia Beta Suandi. (2017). Classification of profit-sharing investment accounts: A survey of financial statements of Islamic banks in Asia. International Journal of Islamic and Middle Eastern Finance and Management, 10(3). doi:https://doi.org/10.1108/IMEFM05-2015-0067 Asian-Oceanian Standard-Setters Group. (2011). Accounting for Islamic Financial Transactions and Entities. Retrieved from Asian-Oceanian Standard-Setters Group. (2013a). Accounting and Islamic Finance in the Middle East and North Africa. Retrieved from Asian-Oceanian Standard-Setters Group. (2013b). Accounting and Islamic Finance in the Middle East and North Africa (ISBN 978-0-9870459-2-8). Retrieved from Asian-Oceanian Standard-Setters Group. (2015). Financial reporting by Islamic Financial Institutions: A Study of Financial Statements of Islamic Financial Institutions Retrieved from Asian-Oceanian Standard-Setters Group (AOSSG). (2011). Accounting for Islamic Financial Transactions and Entities. Retrieved from Asian-Oceanian Standard-Setters Group (AOSSG). (2013). Accounting and Islamic Finance in the Middle East and North Africa. Retrieved from Asian-Oceanian Standard-Setters Group (AOSSG). (2015). AOSSG Strategic Plan 2015 2019. Retrieved from Asian Institute of Finance. (2017). Supporting Transformasi Nasional 2050 (TN50) Initiative. Retrieved from Kuala Lumpur: Atikullah Abdullah. (2005). al-Hilah al Fiqhiyyah: konsep kedudukan dan pemakaiannya dalam muamalat perniagaan Islamiyyat, 27(2), 25-39. 192 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Audi, R. (1998). Epistemology: A contemporary introduction to the theory of knowledge. United Kingdom Routledge. Bryer, R. (2012). Americanism and financial accounting theory – Part 1: Was America born capitalist? Critical Perspectives on Accounting, 23(7-8), 511-555. Bryer, R. (2013). Americanism and financial accounting theory – Part 3: Adam Smith, the rise and fall of socialism, and Irving Fisher's theory of accounting. Critical Perspectives on Accounting, 24(7), 572-615. doi:https://doi.org/10.1016/j.cpa.2012.09.004 Butt, R. W., Thorp, R. K., & Donohew, L. (1967). Content analysis of Communication. New York: Macmillan Company. Choudhury, M. A., Harahap, S. S., & Yuswar, Z. B. (2009). Social accounting in Islamic political economy. Innovatio, VIII(2), 207-229. Corbin, J., & Strauss, A. (2015). Basic Qualitative Research: Techniques and Procedures for Developing Grounded Theory (4 ed.). London, Uk: Sage. Dhar, P., & Akhan, A. J. (2010). The role of zakat in Islamic accounting and finance: an overview. Journal of Business and Economics Issues, 2(1), 37-45. Dima, S. M., David, D., & Paiusan, L. (2010). Specific features of Islamic accounting and cultural paradigm. http://mpra.ub.uni-muenchen.de/27174 Djeffal, K. (2014). The effect of economic knowledge in Islamic civilisation on accounting evolution International Journal of Arts and Commerce, 3(7), 103-116. Dodik Siswantoro. (2016). The influence of IFRS 9 on the Sukuk Accounting Standard in Indonesia. Middle East Insights, 4 August (2016), 1-13. Dwi, R. (2005). The nature of Islamic accounting and cultural influence on perceived usefulness of the Islamic corporate reporting: perception of Moslem accounting academicians in Java. (Masters), University of Diponegoro, Semarang, Indonesia. Eltegani, A. A. (1994). Accounting postulates and principles from an Islamic perspective. Review of Islamic Economics, 3(2), 1-18. Flick, U. (2006). An Introduction to Qualitative Research (Third ed.). London Sage Publication Ltd. Friedman, M. (1962). Capitalism and Freedom. Chicago II: University of Chicago Press. Gambling, T. E., & Karim, R. A. (1986). Islam and 'social accounting'. Journal of Business Finance and Accounting, 13(1), 39-50. Gambling, T. E., & Karim, R. A. (1991). Business and Accounting Ethics in Islam. London Mansell. Gioia, D. A., & Chittipeddi, K. (1991). Sensemaking and Sensegiving in Strategic Change Initiation Strategic Management Journal, 12(6 ), 433-448. Gioia, D. A., Corley, K. G., & Hamilton, A. L. (2012). Seeking qualitative rigor in inductive research: Notes on Gioia Methodology Organisational Research Methods, 16(1), 1531. Haas, P. M. (1992). Introduction: epistemic communities and international policy coordination International Organisation 46, 1-35. Hamid, S., Craig, R., & Clarke, F. (1993). Religion: A confounding cultural element in the international harmonisation of accounting? ABACUS, 29(2), 131-148. Haniffa, R. (2002). Social responsibility disclosure: an Islamic perspective. Indonesian Management and Accounting Journal, 1(2). Haniffa, R., & Hudaib, M. (2004, 15-17 June). Disclosure practices of Islamic financial institutions: an exploratory study. Paper presented at the Accounting, Commerce and Finance: The Islamic Perspective International Conference V, Brisbane, Australia. 193 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic banks via communication in annual reports. Journal of Business Ethics, 76, 97-116. doi:10.1007/s10551-006-9272-5 Haniffa, R., & Hudaib, M. (2010). The two Ws of Islamic accounting research. Journal of Islamic Accounting and Business Research, 1(1), 5-9. doi:10.1108/17590811011033370 Haniffa, R., Hudaib, M., & Mirza, M. (2004). Accounting policy choice within the Shariah Islamiah framework (pp. 1-27). Harahap, S. S. (2006). Social accounting in Islamic political economy Humanomics, 22(1), 3446. doi:10.1108/082886606110647783 Haron Din. (1992). Tasawwur Islam. Shah Alam: Pustaka Hizbi. Hasan, B., & Siti Nabihah, A. K. (2010). Towards good accountability: the role of accounting in Islamic religious organisations World Academy of Science, Engineering and Technology, 42, 1366-1372. Holsti, O. H. (1969). Content Analysis for the Social Sciences and Humanities. Reading, MA: Addison-Wesley Publishing Company. Humphrey, C., & Lee, B. (2004). The real Life Guide to Accounting Research: A Behind Scenes View of Using Qualitative Research Methods. Oxford, Uk: Elsevier Ltd. . Kamla, R. (2009). Critical insights into contemporary Islamic accounting Critical Perspectives on Accounting, 20, 921-932. doi:10.1016/j.cpa.2009.01.002 Kamla, R., Gallhofer, S., & Haslam, J. (2006). Islam, nature and accounting: Islamic principles and the notion of accounting for environment. Accounting Forum, 30, 245-265. Kamla, R., & Rammal, H. G. (2013). Social reporting by Islamic banks: does social justice matter? Accounting, Auditing and Accountability Journal, 26(6), 911-945. doi:10.1108/AAAJ-03-2013-1268 Karim, R. A. A. (1999). Accounting and auditing standards for Islamic financial institutions. Paper presented at the Second Harvard University Forum on Islamic Finance: Islamic Finance into the 21st Century, Cambridge, Massachusetts Kassarjian, H. H. (1977). Content analysis in consumer research. Journal of Consumer Research, June, 8-18. Khalifa, A. H. (1993). Islamic Ideology, The Fundamental Beliefs and Principles of Islam and their Application of Practical Life. Lahore, Pakistan Institute of Islamic Culture. King, N., & Horrocks, C. (2010). Interviews in Qualitative Research lOndon, Uk: Sage. Lewis, M. K. (2001). Islam and accounting Accounting Forum, 25(2), 103-127. Lewis, M. K. (2006, April 10-12). Accountability and Islam. Paper presented at the Fourth International Conference on Accounting and Finance in Transitions, Adelaide. Lewis, M. K. (2010). Accentuating the positive: governance of Islamic investment funds. Journal of Islamic Accounting and Business Research, 1(1), 42-59. Maali, B., Casson, P., & Napier, C. (2006). Social reporting by Islamic banks. ABACUS, 42(2), 266-289. doi:10.1111/j.1468-4497.2006.00200.x Malaysian Accounting Standards Board. (2011). Accounting for Islamic Financial Transactions and Entities Retrieved from Maliah, S., & Willet, R. (2001). Islam, economic rationalism and accounting The American Journal of Islamic Social Science, 18(2), 1-36. Marshall, C., & Rossman, G. B. (2016). Designing Qualitative Research (6 ed.). London, UK: Sage. MASB. (2011). Accounting for Islamic Financial Transactions and Entities Retrieved from Maynard, M. (1994). Methods, practice and epistemology: the debate about feminism and research In M. Maynard & P. J. (Eds.), Researching Women's Lives from a Feminist Perspective (pp. 10-26). London Taylor and Francis 194 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Miles, M. B., & Huberman, A. M. (1994). Qualitative Data Analysis. London: Sage Publication. Mirza, M., & Baydoun, N. (1999). Accounting policy in an interest-free environment Quensland University of Technology Quensland University of Technology Mohamad Aslam, H., & Hafas, F. (2011). Methodology of Islamic economics: overview of present state and future direction International Journal of Economics, Management and Accounting 19(1), 1-26. Mohd Rizal, M., Rusnah, M., & Kamaruzaman, N. (2006). Corporate social responsibility disclosure: A tawhidic approach Jurnal Syariah, 14(1), 1265-1142. Mohd Shukri Hanapi. (2014). Tasawur Islam dan Pembangunan. Kuala Lumpur: Dewan Bahasa dan Pustaka. Mohd Yusof Othman. (2017). Peradaban Islam Teras Transformasi Nasional. Jurnal Hadhari Edisi Khas, 2017, 11-19. Morgan, G. (1988). Accounting as reality construction: towards a new epistemology for accounting practice. Accounting, Organizations and Society, 477-485. Muhammad, A. (2009). Muslim epistemology: An analytical appraisal of Islamisation of knowledge. Retrieved from Pakistan: Naail Mohammed Kamil. (2011). Ontology and epistemology in management research: An Islamic perspective. Postmodern Openings, 7, 67-74. Najwa, M. (2012). Self-accountability: the link between self-accountability and accountability in Islam. International Journal of Humanities and Social Science, 2(5), 240-245. Napier, C. (2001). Accounting history and accounting progress. Accounting History, 6(2), 731. doi:10.1177/103237320100600202 Napier, C. (2009). Defining islamic accounting: current issues, past roots Accounting History, 14(1-2), 121-144. doi:10.1177/1032373208098555 Napier, C., & Roszaini Haniffa (Eds.). (2011). Islamic Accounting Cheltenham, UK: Edward Elgar Publishing Limited. Neu, D. (1992). The social contsruction of positive choices. Accounting, Organisation and Society 17(3/4), 223-237. Neuman, W. L. (2006). Social Science Methods: Qualitative and Quantitative Approaches (6 ed.). Boston, US: Pearson. Neuman, W. L. (2017). Social Research Methods: Qualitative and Quantitative Approaches. Edinburgh Gate, Harlow, Essex CM20 2JE, United Kingdom: Pearson Education Limited. Omar Abdullah, Z. (2000). Were Islamic records precursors to accounting books based on the Italian method? Accounting Historians Journal, 27(1), 73-90. Patton, M. Q. (2015). Qualitative Research and Evaluation Methods (4 ed.). London, UK: Sage. Rochiana Ayu, Y., & Norakma, A. M. (2011). The contribution of islamic ethics towards ethical accounting practices. Issues in Social and Environmental Accounting, 5(1/2), 124-137. Sayyid Qutb. (1991). The Islamic Concept and Its Characteristics United States: American Trust Publications. Sayyid Qutb. (2000). Social Justice in Islam In Translated by Hardie J.B. and Hamid Algar (Ed.). Kuala Lumpur, Malaysia: Islamic Book Trust. Schleiermarher, F. (2002). Lectures on Philosophy Ethics (Edited by Louden, R.; Translated by Huish L.A.). Cambridge: Cambridge University Press. Schwandt, T. A. (2000). Three epistemological stances for qualitative inquiry: interpretivism, hermenuetics, and social constructionism. In N. K. Denzin & Y. S. Lincoln (Eds.), Handbook of Qualitative Research. California: Sage Publication, Thousands Oaks. 195 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Shahul Hameed. (2000). Nurtured by ‘kufr’: The western philosophical assumptions underlying conventional (Anglo-american) accounting. International Journal of Islamic Financial Services, 2(2), 1-19. Shahul Hameed. (2001, 10 - 12 October). Islamic accounting - accounting for the new millenium? Paper presented at the Asia Pacific Conference 1, Kota Bahru, Kelantan, Malaysia. Sivakumar Velayutham. (2014). "Conventional" accounting vs "Islamic" accounting: the debate revisited. Journal of Islamic Accounting and Business Research, 5(2), 126-141. Smith, A. (1776). An Inquiry into the Nature and Causes of the Wealth of Nations Retrieved from http://www.earlymoderntexts.com/assets/pdfs/smith1776_1.pdf Soares, S. M. (Ed.) (2007). An Inquiry into the Nature and Causes of the Wealth Nation - Adam Smith Amsterdam Metalibari Digital Library Suraini, S., & Noraaini, M. (2012). Islamic accounting and business practices: a conceptual framework. Paper presented at the UMT 11th International Annual Symposium on Sustainability Science and Management Trengganu. Syed Muhammad Naquib Al-Attas. (1995). Prolegomena to the Metaphysics of Islam: An Exposition of the Fundamental Elements of the Worldview of Islam. Kuala Lumpur: International Institute of Islamic Thought and Civilisation (ISTAC). Taheri, M. R. (2003). The basic principles of Islamic economy and their effects on accounting standards-setting Retrieved 5 January 2016, from Accountancy www.accountancy.com.pl/articles.asp?id=100 Weber, R. P. (1988). Basic Content Analysis. Beverly Hills & London: Sage Publications. Zakaria. (2011). Memperakaunkan Ilmu Dalam Organisasi: Meluaskan Horizon Zakaria, B., & Muhammad Yasir, Y. (2014). Corporate social responsibility in Islamic banking institutions in Acheh: An analysis of criteria and perception Journal of Education and Social Research, 4(2), 390-408. Zurina Shafii, & Nurazalia Zakaria. (2013). Adoption of international financial reporting standards and international accounting standards in Islamic financial institutions from the practitioners' viewpoint. Middle East Journal of Scientific Research 13 (Research in Contemporary Islamic Finance and Wealth Management, 13, 42-49. 196 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 MAQĀṢID AL-SHARĪ’AH : PROTECTION OF ‘AQL IN THE ERA OF INDUSTRIAL REVOLUTION 4.0 Siti Noor Mawar Abdul Rahman Center for Islamic Development Management Studies (ISDEV) Universiti Sains Malaysia 11800 Pulau Pinang, Malaysia email:[email protected]/[email protected] Azrin binti Ibrahim Center for Islamic Development Management Studies (ISDEV) Universiti Sains Malaysia 11800 Pulau Pinang, Malaysia email:[email protected] Abstract: Among the wisdom of Islamic Sharī’ah lies in its maqāṣid al-sharī’ah on protection of ‘aql. Protection of ‘aql is deem importance as one global consideration that need to be given serious thought especially in the context of Industrial Revolution 4.0 (IR 4.0). Artificial intelligence, data sciences, learning machines, automated algorithms, analytic data, quantum are the lists of latest development in brain sciences studies as well as human intelligence. IR 4.0 is the era of networking between artificial intelligences and human intelligence and its environment totally new to social human being. These new environment known as Cyber Physical System (CPSs) and Internet of Things (ToT) need to be controlled and evaluated carefully before its gone uncotrollable. It must follow suit the spirit of maqāṣid al-sharī’ah. Thus, this paper sets three objectives to be achieved. First objective, is to identify three major discussion which are the concept of maqāṣid al-sharī’ah, the doctrine of protection of ‘aql in maqāșid al-sharī’ah and some issues in Industrial Revolution 4.0 (IR 4.0). Second objective is to analyse the protection of ‘aql in the context of Industrial revolution of 4.0. Third objective is to conclude the finding of protection of ‘aql in maqāṣid al-sharī’ah and Industrial Revolution 4.0. This paper will adopt descriptive methodoloy using content analysis from secondary source of data. It is expected to create awarness and readiness to the downside impact of Industrial Revolution 4.0 to the mankind. Keywords: Maqāṣid al-sharī’ah , protection of ‘aql, Artificial Intelligence, Industrial Revolution 4.0 1.0 Introduction One of importance principles in maqāṣid al-sharī’ah that has been given due attention in Islamic scholarly writing is protection of ‘aql (intellect, mind, reason). Even in Islamic jurisprudence the importance of protection of ‘aql has been recognized, studies on brain, mind, intellect is championed by western scholars. The study of the functions of brain led to the manipulation of it which has reached to a level that can imitate the function of brain in the form of artificial intelligence. It has dominated the wave of Fourth Industrial Revolution or Industrial Revoultion 4.0 (IR 4.0). The domination of artificial intelligence is made through integration and networking between intelligence things thus creating environment totally new and challenging to social human being. It leaves human with two options either to impede or accelerate with this new challenging environment. In history, we have seen the negative reaction of human in second revolution to the invention of automated machines that replaced the labor workers. 197 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 In Islam, some great thinkers of Muslim minds had outlined some basic principles to be considered by evaluating the benefit and harm of these new inventions which not be found during prophet times. These new inventions have no clear indication regarding it ‘do’ and ‘donts’. However, Islamic scholars managed to develop science in Islamic jurisprudence known as maqāṣid al-sharī’ah after thoughtfully studied dalil naqli (evidence from revelation) and dalil ‘aql (evidence from reason). Therefore, this paper is an attempt made to discuss the concept of maqāṣid al-sharī’ah generally and further extent to discuss on one of its principles that is protection of ‘aql and its doctrine. Before the analysis of protection of ‘aql in the era of fourth industrial revolution take place, the understanding of what lies behind Industrial Revolution 4.0 also being captured in this paper. So, first and foremost to be captured is the general concept of maqāṣid al-sharī’ah. 2.0 Maqȧșid Al-Sharī’ah In Concept The term maqāṣid al-shari’ah is in Arabic from two words “maqāṣid” and “sharī’ah”. The word maqāṣid is a plural form of maqāṣid and derive from the root word “qasada” which literally means purposes, objectives, principles, intents, goals and ends. According to Ibn Ashur (t.t) maqāṣid of the Islamic law are the objectives/purposes/intents/ends/principles behind the Islamic rulings. As for sharī’ah, it refers to the staright path to be followed. Technically it has been defined as the purpose for which the law is established to fulfil for the benefit of humankind. It can also be described as meanings and wise purposes derived by the creator in His injunctions in general and specifically aiming for public interest. From all these meanings it can be concluded that maqāṣid al-sharī’ah is a divine wisdom of Allah derived behind most of His laws which guide towards the end and goals of the sharī’ah, which can either be general or specific. Commonly, maqāṣid al-sharī’ah is also described as the objectives of sharī’ah. (Ahcene Lahsasna, 2013). The objective of sharī’ah is to protect the well-being of the people irrespective of gender and without any discrimination as to sex, colour, tribe and religion. The underlying theme is the realization of the benefit of the people (mașlaḥah) or public interest (Ibn al-Subki, 2004; AlShatibi, t.t). Thus, where a sharī’ah rule does not have a direct legislation from the Quran and Sunnah of the Prophet Muhammad, the scholars could apply ijtihad to deduce the appropriate rulings by considering what would be the best interest of the Muslims and Islam within the prevailing global trend. Scholars have stated that the principles and rules of sharī’ah are basically underlined with the objective of compassion and must be applied in a manner that will reflect the compassion in the daily affairs of the citizens (Abdul Raheem Taofeeq Abolaji & Farah Salwani Muda Ismail, 2018). In consequences, maqāṣid al-sharī’ah merge as a result of social interaction within a society which also indicates to the development of intelligence. Maqāṣid al-sharī’ah is one of the sciences developed in Islam. It is associated with science because theory of reasoning represents one major aspects of maqāṣid al-sharī’ah and considered as importance in the process of exercising ijtihad and fatwa (Achene Lahsansa, 2013; Kamali, M. H.,2011). In time of prophet, this science appears as practical (applied) knowledge rather than theoretical. Later, the development of the science of maqāṣid was advanced by some of the greatest minds of the Islamic Ummah. Among the scholars are Imam al-Juwaini (478AH), the first scholar to write about Maqāṣid as a separate discipline in his book al-Burhan, followed by Imam al-Shatib (790AH) wrote a book al-muwafaqqat which treat maqāṣid al-sharī’ah as independence science and Tahir ibn ‘Ashur (1394AH) with his book maqāṣid al-sharī’ah. These scholars 198 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 address directly to the topic of maqāṣid al-sharī’ah. These great scholars of Islam had analogized maqāṣid al-sharī’ah as the foundation of a building, where ușul fiqh as a pillar and fiqh as a building itself and serve as end product to Islamic jurisprudence. In conclusion to the above discussion, maqāṣid al-sharī’ah is foundation science to Islamic jurisprudence which study the secret and wisdom of lawful and prohibited in Islam. The discussion of maqāṣid al-sharī’ah majorly concern with mașlaḥah (benefit) and mafsadah (evil). Meaning and concepts of maqāṣid al-sharī’ah share simillarly concept of hisbat which emphasises enjoining good and preventing evil. It is about the “do” and “donts”, prohibition and command. Indirectly, it is related to the concept of hisbat which emphasis on enjoining the goods and preventing the evil. The underpinning of maqāṣid al-sharī’ah is to do justice in society (Bakar, O. ,2011; Auda, J. ,2008). This is also true with the concept and ethics of implementing hisbah (Ibn Taymiyyah, 1990; Ibrahim, 2015). As for maqāṣid al-sharī’ah, it must be observed through five main principles which are protection of religion (al-dīn), protection of self (al-nafs), protection of intellect (‘aql), protection of lineage (al-nasl) and protection of wealth (al-māl). Protection of ‘aqlis discussed here due to challenge posed by Industrial Revolution 4.0 in the form of artificial intelligence and its by-product. Thus, next discussion is about the doctrine of protection of ‘aql. 3.0 Doctrines Of Protection Of ‘Aql Doctrines is defined as a belief or set of beliefs, especially political or religious ones, that are taught and accepted by a particular group and doctrine in American English is a belief, theory or set of belief especially political or religious, taught and accepted by a particular group (Cambridge Dictionary, t.t). In this discussion, the doctrine here refers to a set of Islamic belief in protection of ‘aql by referring to several prophetic saying and scholars who used legal analogy (Qiyas) to extend the ruling. This paper will not discuss the word ‘aql in the Quran as it requires thematic analysis and rigorous investigation of the occurrence of the word ‘aql in the Quran. Therefore, this paper will only discuss about the basic principles underpinning the doctrine of protection of ‘aql. It has been in the Islamic beliefs that protection of ‘aql obviously about intoxicant drink and anything that can corrupted the mind(intellect) from sound reason as well its functioning (Abdul Raheem Taofeeq Abolaji & Farah Salwani Muda Ismail,2018; Yasmin Hanani Mohd Safian,2013). Intoxicant drink in the Quran being mentioned as khamr and the word khamr has been given broad definition not to consists of wine only. The word used in the Qur’an khamr, refers specifically to wine, all alcoholic drinks are prohibited in Islamic Law, as are all intoxicating substances. When the Qur’an was revealed wine was the prevalent alcoholic beverage being consumed, so this was addressed specifically. By referring to several Prophetic sayings and using Legal Analogy (Qiyaas) scholars (‘Ulema) are able to extend the ruling to any type of intoxicant, including drugs. Therefore, in conclusion anything effected and jeopardise the mind’s capability as wine does, must be prohibited. Drug also subject under this condition. However, Muslim jurist tolerate drugs to certain degree for its medical benefit (Yasmin Hanani Mohd Safian,2013). The prohibition of alcohol in Islam is absolute, rather than just being limited to drinking, the prohibition extends to production, selling, buying, transportation etc, namely all those things which support and maintain its presence in society. The rules of thumbs prevention are better than cure is applied here. As something deemed harmful to the very fabric of society, the laws of the sharī’ah are designed to sever it from the root. 199 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Although we’ve focused here on alcohol, everything that has been said can be applied to any intoxicating substance, whether it be soft drugs such as marijuana, or hard drugs such as heroin, cocaine etc. no distinction is made. These kinds of drug have been recognised harmful to the mind. Consumption of alcohol and drug are harm due to their effect to the ‘aql(reason) to lose control and function properly. The proper function of ‘aql is importance for contemplation, thought processing and planning. Therefore, the doctrine of protection of ‘aql should be viewed from the perspectives what maintains and strengthen it as follows: 1. ‘Aql should be the means by which we come to recognise our Creator through contemplation of its creation and to be used for the benefits of mankind. It is supposed to be used to get closer to the Creator as His vicegerent. It is designed for the purpose of reflection, thought and planning for self-satisfaction or common good. Self-satisfaction is achieved through contemplation to the reality of nature and the creator behind it (Sulaiman, K. U, 2017). Besides that, thought and planning is the process takes place to achieve common good in society. Therefore, anything that could strengthen that conditions should be preserved and encouraged individually or collectively. This can be achieved through learning and gaining new knowledge through formal and informal education. 2. ‘Aql should be protected from substance that corrupts its verily function and purpose. Substance here can be in the form of products, thought and ideas. As for products, wine and alcoholic drink is totally prohibited, and anything related to the operation and business of wine and alcoholic also being banned. While products such as drugs, its prohibition depend on the degree of its benefits and harms usage. Other intoxicants products should be subjected to scrutiny of reason as to its harms and benefits. Meanwhile, the prohibition on harmful thoughts and idea means a prohibition to think about the essence of God and thinking like God. This is not the purpose of ‘aql because as vicegerent ‘aql should be used for the execution and planning of what being ordained by God in best way. 4.0 Industrial Revolution 4.0: Issues To Be Addressed We will be living in the future of high technology characterized by artifical intelligence (AI) as a symbol of achievements of developing mind. However, over the time which passed since the AI problem was defined, a computer is still unable to tell a cat from a dog and solving AI the AI problem is forcing most humans out of any intellectual activity, and consequently, inevitable intellectual degradation of people (Antonov.A.A, 2011). Besides that, the challenges will be intense with the phenomenon known as the end of globalization and post normal times which posed some threats to human intelligence1 All these reflects the minds capability and its challenges. The new era of IR 4.0 is the era of the achievements of physical, biological and digital technology. This era is driven by these three importance aspects. The fundamental background Muhammad Syukri Salleh in key note address “Integrating Humanity and Technology at Konferens Antarabangsa Pengurusan Pembangunan Islam, Medan 22nd April 2019. In delivering topic of Good Governance in Islamic Development Management, he addresses the issues of artificial intelligence, Industrial Revolution 4.0, the end of globalisation and post normal times. In post normal times, it was awakening signal to discover we will be living in the future of uncertainty, rapid change, realignment of power, upheavel and chaotic behaviour. The ignorance period prevalence due to overlapping tomorrows known as extended present, familiar future and unthought future. This also poses serious threat to the ‘aql (intellect). 1 200 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 of the Fourth Industrial Revolution is the deep integration of intelligence and networking system (Li, G., Hou, Y., & Wu, A.,2017). This fourth industrial revolution is characterized with wide application of the Cyber-Physical System in manufacturing environment. Therefore, the term Fourth Industrial Revolution is often understood as the Cyber Physical Systems (CPSs) (Drath and Horch, 2014; Mosterman and Zander, 2017). They are both enabling technologies which create the integration of the virtuality and the reality (Jopp, 2013), a network where intelligent objects communicate with each other. Even people used to discuss IR 4.0 in the context of industrial production, the impact is greater as it covers society and most aspects of life. There are issues to be address here whether CPSs is guaranteed to be beneficial or can cause great harm. For example, autonomous weapons are artificial intelligence systems that are programmed to kill and operated just in finger click. In the hands of the wrong person, these weapons could easily cause mass casualties. To avoid being thwarted by the enemy, these weapons would be designed to be extremely difficult to simply “turn off,” so humans could plausibly lose control of such a situation. It also happens to some other system of programming which initial idea is for beneficial, but it can turn destructive method for achieving its. The problem here if the goals is not aligned with human, it creates problem to human being as the CPSs is good at achieving its goal but lack of humanity and another humans’ consideration. Other issue to be address is the potential of Artificial Intelligence (AI) to be super intelligence and become more intelligent than human. Artificial General Intelligence (AGI) or super intelligence is the focus of AI’s research today. We are in control of this world because we are the smartest. Our civilization will flourish if we win the race between the growing power of technology and the wisdom with which we manage it. 5.0 Protecton Of ‘Aql In The Era Of Industrial Revolution 4.0 The risk and benefit of AI started to attract many researchers in various field even the impact could not be studied yet (Yudkowsky, E. ,2008). However, there were number of studies on the impact of AI in manufacturing setting such as in lean production system (Wagner, T., Herrmann, C., & Thiede, S. ,2017). The most concern is the potential of the upcoming AI becoming Artificial General Intelligence (AGI) or super intelligence (Tom Everitt, Gary Lea, and Marcus Hutter ,2018; Antonov, A. A.,2011). In order to gain control of the upcoming AGI and super intelligence technology of IR4.0, researchers begin to come out finding solution to the suitable model, mechanism in form of safety plan and control. Therefore, as a finding to this paper discussion on protection of ‘aql in the era of IR 4.0, writer in opinion that it should be viewed in the parameter maslahah (benefit) and mafsadah (harm) of maqāṣid al-shari’ah. Maslahah is to consider the benefit of AI and the mafsadah is to evaluate the harm/risk of AI in term of protection of ‘aql. In the scope of maslahah, the aspect to be emphasized is to produce the scientifically driven society and top talent (Li, G., Hou, Y., & Wu, A.,2017). In the conducive environment of Internet of things (IoT), individual and society can maximize their capability, creativity and innovative mind. The mindset and attitude should be geared towards accelerating the super intelligence technology and not to impede it. In history during the revolution of automated machines, there were groups of labors who destroyed the textile machine because it had been seen the cause of job lost. The mindset and attitude that incapable to understand the need to change according to time can cause great lost to society. Our society is expected to come out 201 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 with innovation that is beneficial to mankind. Therefore, protection of ‘aql in this scope is by imposing law to protect the intellectual property of individual and also society. In the scope of mafsadah, AI as in automated weapon even efficiently able to achieve its target and objective, the target and objective may not align with human objectives. This ‘misalignment’ identified to be major problem of AI. Misaligned goals between human and super intelligence technology is treated as threat to technology (Tom Everitt, Gary Lea, and Marcus Hutter (2018). By enhancing the skills and knowledge in physical, biological and digital technology only, it does not serve the purpose of producing human with the ability to control the misalignment. Eventhough the mastering of these skills could be achieved by teaching Higher Order Thinking Skills (HOTS) which become the background policy in producing scientifically driven society, the science of wisdom as in maqāṣid al-sharī’ah also plays important aspects to be taken into consideration to be taught and practiced. Government’s role in introducing policy and regulation will be vital in the IR 4.0. This also can be achieved through the concept of hisbah which has four basic pillars; muhtasib (implementer of hisbah), muhtasab ‘alayh (target of hisbah), muhtasab fih (the jurisdiction of muhtasib) also ihtisab (the form of action) as the pillar or element in implementing hisbah (Ibrahim, A.,2015). Besides the teaching and practices of maqāṣid al-sharī’ah and hisbah, the need of having a global perspective layout, worldview or strong tasawur is also importance because it serves as main guide and principles to the new challenges imposed by IR 4.0. The understanding of how universal work and global perform in the IR 4.0 environment can help in capturing an ideal model of system to strive in the fierce competition of innovation ability and overall performance. The figure 5.1 below shows the gist of the discussion and findings between the major idea of this paper: Artifical Intelligence Physical, Biology & Digital Industrial Revolution 4.0 Maslahah/Mafsadah (Safety Plan & Maqāṣid al- Control) =Tasawur (Global perspective Sharī'ah: Hisbah Protection of 'Aqllayout)+ Figure 5.1: The mechanism of & protection (Law Policy) of ‘aql in the era of IR4.0. Figure 5.1 is the mechanism as a suggestion for protection of ‘aql in the era of IR4.0 dominated by AI. As a symbol of great achievements in science, AI which becomes heart and beat in physical, biological and digital driver must be balanced by the science of wisdom. In Islam this could be achieved through maqāṣid al-sharī’ah and its wisdom of protection of ‘aql. Mental 202 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 purity is one of the objectives of Islam. Islam aims, among others, to free human mind from all obstacles to iman (belief in Allah and the hidden reality) and to guide people on how to purify and preserve the mind. Iman signifies peace, safety and calmness while kufr (rejection of Allah) signifies restlessness (Sulaiman, K. U.,2017). Therefore, the ultimate objective (what is the purpose) of AI should be put under reviewed and evaluated according to maqāṣid al-sharī’ah. Since the complexity and capability of AI is difficult to be comprehended and predicted, it puts human intelligence under serious challenges and threats as its tendency to cause the loss of human rational capability. This loss of rational capability does not only lead to the suffering of one individual but also to the society. As for safety plan and control, research on maslahah and mafsadah of AI in the context of protection of ‘aql has been the main discussion of this paper. This paper also found Tasawur and Hisbah as the mechanism to put everything back on track to shape better future of IR4.0. 6.0 Conclusion The purity and the stability of ‘aql is critical to overall health, productivity and efficiency. The inability to be in the state of control reflects instability of mind to its real sense. The discussion of AI’s has triggered on the risk of being lost to its control and real sense. Hence, this paper has reached its objective to conclude how it can be preserved in the era of IR 4.0. One cannot lead an honourable life or live in peace and security without preserving his ‘aql(mind) (Sulaiman, K. U.,2017). In Islam, the intellect or ‘‘aql is the means by which we know our Lord and by use of which, a successful human society can be built. This is the ultimate objective of ‘aql. Therefore, the ultimate objective of the creation of AI is vague and in big question mark? 7.0 Acknowledgement The appreciation is directed to Universiti Sains Malaysia which enables this paper to be produced. This paper also under the provisions of The Research University Individual Grant (RUI), entitled The Model of Phyco-Hisbah for Performance Appraisal (1001/CISDEV/8016039) by Universiti Sains Malaysia. References Abdul Raheem Taofeeq Abolaji & Farah Salwani Muda Ismail. (2018). Maqāṣid al-Sharī’ah: A Pathway for Protecting Children’s Right to Health. Jurnal Undang-undang & Masyarakat (Journal of Law & Society), 22, 75-84. Achene Lahsasna (2013). Maqȧșid al-sharī’ah in Islamic Finance. Kuala Lumpur. IBFIM Al-Shatibi. (undated). Al-Muwafaqaat. Beirut: Dar al-Fikr Antonov, A. A. (2011). Realisation of Human Super-Intelligence: Developmental Learning. WSEAS Transactions on Advances in Engineering Education, 8(4), 109-119. Auda, J. (2008). Maqasid al-Shariah: An introductory guide. Herndon: International Institute of Islamic Thought (IIIT). Bakar, O. (2011). The Place and Role of Maqāṣid al-Sharī'ah in the Ummah 21st Century Civilisational Renewal. Islam and Civilisational Renewal (ICR), 2(2). Bitesize Isam, Access from https://bitesizeislam.wordpress.com/2008/ 03/ 07/ ms093 protection of intellect-part- 2-of-2/. Cambridge Dictionary (t.t). Accessed from https://dictionary.cambridge.org/dictionary/english/doctrine 203 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Drath R, Horch A, 2014. Industrie 4.0: Hit or hype? doi: 10.1109/MIE. 2014.2312079 Future of life (t.t). Accessed from https://futureoflife.org/background/benefits-risks-ofartificial-intelligence/ Ibn al-Subki (2004). Al-Ibhaj. Beirut: Dar al-Kutub al-Ilmiyyah Ibn Ashur (t.t). Maqasid Al-Shari’ah Al-Islamiyah p 183 Ibn Taymiyyah. (1994). Amar ma’ruf nahi mungkar. Kuala Lumpur: al-Ramadhan Publication. Ibrahim, A. (2015). Asas-Asas Hisbah dalam Kitab al-Hisbah fi al-Islam: Kajian di Majlis Perbandaran Kota Bharu Bandar Raya Islam (MPKB-BRI), Kelantan. Unpublished. Jabeen, Z., Bangash, R., & Hussain, S. W. (2018). A Survey measuring Hifzun Nafs in Maqȧșid e Sharī’ah. Abasyn University Journal of Social Sciences. Jopp K, 2013. Industry 4.0: The growing together of real and virtual worlds: The internet of things drives the fourth industrial revolution. Stahl Und Elsen, 133(6): 86–88. Kamali, M. H. (2011). Maqasid al-shari'ah and ijtihad as instruments of civilisational renewal: A methodological perspective. Islam and Civilisational Renewal (ICR), 2(2). Li, G., Hou, Y., & Wu, A. (2017). Fourth Industrial Revolution: Technological drivers, impacts and coping methods. Chinese Geographical Science, 27(4), 626-637. Mosterman P J, Zander J, 2017. Industry 4.0 as a cyber-physical system study. Software and Systems Modeling, 15(1): 17–29. doi: 10.1007/s10270-015-0439-x Oladapo, I. A., & Ab Rahman, A. (2017). Maqȧșid Sharī’ah: The Drive For An Inclusive Human Sulaiman, K. U. (2017). An Islamic Perspective On The Protection Of The Mind And Attainment Of Happiness. Proceeding–3rd Kuala Lumpur International Islamic Studies and Civilisations. Feb, 25, 26. Development Policy. Jurnal Syariah, 24(2). Salleh, A. B. M., Noor, A. H. B. M., Bahrom, H. B., Ridzuan, A. R., & Zainol, N. F. B. (2013). Establishing Human Well-Being Framework based on Maqasid Al-Shariah Principles Tom Everitt, Gary Lea, and Marcus Hutter (2018). “AGI Safety Literature Review”. In: International Joint Conference on Artificial Intelligence (IJCAI). arXiv: 1805.01109. Wagner, T., Herrmann, C., & Thiede, S. (2017). Industry 4.0 impacts on lean production systems. Procedia CIRP, 63, 125-131. Yasmin Hanani Mohd Safian (2013). An analysis on Islamic rules on drugs. International Journal of Education and Research, 1, 1-16. Yudkowsky, E. (2008). Artificial intelligence as a positive and negative factor in global risk. Global catastrophic risks, 1(303), 184. 204 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 INDIKATOR KESAHAN DALAM PENYELIDIKAN ZAKAT: ANALISIS PENDEKATAN RABBANI1 Nor Hanani Binti Ismail Pusat Pengajian Bahasa, Tamadun dan Falsafah Universiti Utara Malaysia 06010 UUM Sintok, Kedah 017-2825409 Email: [email protected] [email protected] Abstrak:Kertas kerja ini mempunyai dua tujuan utama. Pertama, menganalisis pandangan ulama terhadap dalil- dalil berkaitan zakat. Kedua, merumuskan indikator kesahan dalam penyelidikan berkaitan zakat. Kesahan merupakan indikator yang paling penting dalam penyelidikan. Menerusi kesahan, sesuatu penyelidikan itu boleh diterima sebagai benar atau sebaliknya. Salah satu prinsip bagi memastikan konsep kesahan itu mampu diperoleh ialah menggunakan pengukuran daripada sumber yang sama. Oleh kerana, zakat merupakan salah satu instrumen yang berasal daripada Islam, maka konsep kesahan yang diperlukan dalam penyelidikan zakat perlu bersumberkan daripada wahyu. Hal ini bagi menjamin kebenaran dalam menentukan kesahan dalam penyelidikan tersebut. Persoalannya bagaimanakah pandangan ulama terhadap dalil-dalil berkaitan zakat? Berdasarkan pandangan ulama itu, bagaimana indikator kesahan dalam penyelidikan berkaitan zakat dapat dibincangkan. Kertas kerja ini berhasrat menjawab kedua-dua persoalan tersebut menerusi analisis tekstual terhadap beberapa literature. Bagi persoalan pertama, kertas kerja ini membincangkan pandangan ulama berkaitan dalil-dalil zakat. Bagi persoalan kedua, kertas kerja ini merumuskan pendekatan Rabbani sebagai indikator kesahan dalam penyelidikan zakat. Kata Kunci: Indikator Kesahan, Penyelidikan Zakat, Kaedah Penyelidikan Islam, Rabbani Pendahuluan Dalam konteks penyelidikan, keperluan kepada dapatan atau kesimpulan yang benar amat diperlukan. Hal ini menjadikan penyelidikan itu memperoleh kesahan yang tinggi. Kesahan berada di bawah perbincangan kaedah penyelidikan. Sekiranya penyelidikan itu memperoleh kesahan, maka penyelidikan itu merupakan penyelidikan yang telah mencapai tahap kebenaran. Oleh itu, apakah indikator yang boleh digunakan untuk mengukur penyelidikan yang memperoleh dapatan atau kesimpulan yang benar. Falsafah kebenaran dalam Islam berbeza dengan falsafah kebenaran yang terdapat dalam konvensional. Zakat misalnya merupakan instrument Islam, maka penyelidikan zakat perlu mencapai kesahan yang menjurus kepada kebenaran yang berpaksikan falsafah kebenaran Islam. Dengan itu kaedah penyelidikan Islam yang mampu menghasilkan kesahan dalam penyelidikan Islam diperlukan supaya instrument zakat diukur dan dianalisis dengan alat atau konsep dari Islam juga. Di samping itu, konsep kesahan itu perlu dilihat daripada sumber Islam iaitu al-Quran dan Hadith supaya pengukurannya tepat dan benar, dan mencapai tahap kesahan mengikut falsafah kebenaran Islam. Kertas kerja ini mempunyai dua bahagian utama. Bahagian pertama, kertas kerja ini menganalisis pandangan ulama terhadap dua ayat yang berkaitan zakat. Bahagian kedua, kertas 1 Kertas kerja ini merupakan kajian daripada Geran Penyelidikan Lembaga Zakat Negeri Kedah dan Institut Penyelidikan dan Inovasi Zakat (IPIZ-UUM). 205 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 kerja ini merumuskan pendekatan Rabbani sebagai indikator utama kesahan dalam penyelidikan berkaitan zakat. Bahagian Pertama Berdasarkan objektif kertas kerja ini mengganalisis dua dlil daripada al-Quran yang berkaitan dengan zakat. Dalil yang pertama ialah firman Allah SWT yang bermaksud: “Ambillah zakat dari sebagian harta mereka, dengan zakat itu kamu membersihkan dan mensucikan mereka dan doalah untuk mereka. Sesungguhnya doa kamu itu (menjadi) ketenteraman jiwa bagi mereka. dan Allah Maha mendengar lagi Maha Mengetahui” (al-Taubah, (103) Berdasarkan ayat ini, zakat berupaya membersihkan. Rasulullah SAW mendoakan ketenangan pada hati golongan yang membayar zakat. Zakat yang dimaksudkan pada ayat ini merupakan zakat yang wajib (Ahmad 'Ajibah al-Husniy, 2002; Muhammad Yusuf Hayyan al-Andalusi, t.t). Baginda Rasulullah SAW mengetahui bahawa Allah SWT mengampuni dosa-dosa golongan yang membayar zakat ini. Pelaksanaan zakat merupakan lambang ketakwaan, malah ciri-ciri orang yang bertakwa adalah golongan yang mengeluarkan zakat (Muhammad al-Tohir 'Asyur, 1984). Terdapat ulama yang menerangkan bahawa syarat taubat bagi seorang Muslim adalah dengan membayar zakat kepada orang Islam yang lain. Hal ini berlaku apabila golongan tersebut tidak menyertai peperangan bersama Rasulullah SAW dan tidak menginfaqkan hartanya pada jihad dalam peperangan itu (Muhammad al-Tohir 'Asyur, 1984). Jadi, golongan ini meminta Rasulullah SAW mengambil harta mereka, bersihkan mereka daripada kesalahan mereka serta mendoakan mereka agar diampuni dosa mereka. Dalam ayat tersebut disebut tuzakkihim memberi erti menyucikan mereka. Penyucian ini merujuk kepada menjadikan sesuatu itu suci. Apabila sesuatu itu suci maka ia memberikan kebaikan yang banyak. Kebaikan yang banyak ini disebut juga sebagai keberkatan iaitu pertambahan pada unsur kebaikan (Mahmud Umar al-Zamakhsyariy, 2009). Manakala tutahhiruhum merujuk kepada membersihkan diri dari dosa atau kejahatan atau disebut sebagai kaffarah (penghapusan dosa). Dari itu, pada ayat ini memberi erti, penghapusan dosa dan pertambahan kebaikan dan kerahmatan daripada Allah SWT (Muhammad al-Tohir 'Asyur, 1984). Dalam ayat tersebut juga Rasulullah SAW mendoakan golongan yang membayar zakat. Dengan doa itu, mereka akan beroleh ketenangan. Ketenangan ini terhasil daripada kebaikan yang datang selepas pembayaran zakat. Ketenangan itu juga terhasil setelah berlaku proses penghapusan dosa dan rasa selamat daripada ketakutan dosa. Allah SWT juga memerintahkan baginda Rasulullah SAW untuk mengambil harta (zakat) dalam kalangan mereka yang telah menginsafi dosa dan kesalahan mereka. Zakat tersebut berupaya membersihkan mereka daripada sifat tamak, keji serta kezaliman dan penindasan terhadap orang miskin. Dengan zakat berupaya menyucikan dan mengangkat mereka kepada satu darjat yang tinggi yang menjadikan mereka selamat di dunia dan akhirat. Seterusnya Allah SWT meminta Rasulullah SAW mendoakan mereka kerana dengan doa Rasulullah SAW berupaya memberikan rahmat dan keberkatan serta keampunan dari Allah SWT kepada mereka (As'ad Mahmud Haumad, 2009). 206 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Abu Bakar al-Jazairiy (1990) menyatakan harta dalam ayat yang dibincangkan ini berupaya mendekatkan diri manusia kepada Allah SWT. Malah golongan yang mengeluarkan zakat akan memperoleh ketenangan disebabkan rahmat Allah SWT kepadanya. Dalam ayat itu juga, Allah SWT memerintahkan Rasulullah SAW mengambil harta golongan yang sepatutnya mengeluarkan zakat. Ini merupakan gambaran bahawa Allah SWT telah menerima taubat mereka pada ketika itu. Sesungguhnya Allah SWT Maha Penerima Taubat. Allah SWT juga meminta hambanya untuk ikhlas dalam melakukan ketaatan kerana pada kalimah tuzakkihim dan tutahhiruhum merupakan hasil daripada perbuatan yang ikhlas dalam melakukan ketaatan. Selain itu, zakat juga berupaya merealisasikan keadilan sosial dan pembangunan ekonomi (Husein Sahata, 2003). Dengan doa Rasulullah SAW berupaya memberikan ketenangan kepada seseorang. Ulama menyebut bahawa pada ruh Rasulullah SAW itu sudah memiliki kekuatan roh yang suci. Apabila baginda mendoakan kebaikan, maka kesan kebaikan roh Rasulullah akan meliputi golongan yang didoakan, segala bentuk kegelapan akan bertukar kepada cahaya yang menerangi jiwa serta ruh seterusnya memberikan ketenangan (Muhammad Yusuf Hayyan alAndalusi, t.t). Selain itu, terdapat satu lagi dalil berkaitan zakat yang dibincangkan dalam kertas kerja ini. Firman Allah yang berbunyi: “Dan Dirikanlah shalat dan tunaikanlah zakat dan kebaikan apa saja yang kamu usahakan bagi dirimu, tentu kamu akan mendapat pahala nya pada sisi Allah. Sesungguhnya Alah Maha melihat apa-apa yang kamu kerjakan” (Surah al-Baqarah, (110) Zakat yang dimaksudkan pada ayat ini merupakan zakat harta yang diwajibkan ke atas umat Islam yang berkemampuan. Dengan amalan zakat tersebut berupaya menyucikan jiwa dan menghilangkan segala bentuk kesyirikan dan dosa maksiat. Tidak syak lagi, hal yang dapat menyucikan jiwa manusia adalah dengan melakukan kebaikan. Dari itu, terdapat ulama yang menyatakan zakat ini merupakan zakat fitrah kerana zakat fitrah adalah yang terkaitan dengan diri manusia. Walaupun begitu, zakat harta adalah sebahagian daripada zakat fitrah (Muhammad al-Syanqitiy, 1995). Pandangan ulama juga menyatakan pengeluaran zakat berupaya membiasakan seseorang untuk melaksanakan dan mentaati perintah Allah. Melalui zakat juga membentuk peribadi seseorang untuk selalu bersyukur dengan Allah SWT. Allah SWT memerintahkan kita agar selalu mensyukuri nikmat yang tidak terhitung. Allah SWT juga memberikan kepada kita kemampuan kepada kita untuk berusaha di muka bumi ini, memakan rezeki yang telah diberikan dan memanfaatkan makhluk lain untuk keperluan manusia. Oleh itu, bagi mengwujudkan rasa syukur tersebut adalah dengan mengeluarkan zakat. Malah zakat bukanlah sekadar harta semata-mata tetapi berupaya menjadikan jiwa seseorang untuk mentaati dan menyerah diri kepada Allah SWT. Setelah itu, golongan yang mengeluarkan zakat akan berlapang dada dalam menghadap Allah SWT kerana meyakini bahawa zakat tersebut akan diganjari dan dinilai oleh Allah SWT untuk akhiratnya nanti (Husein Sahata, 2003). Menurut HAMKA, kewajipan solat dan zakat berfungsi sebagai pembersihan jiwa. Solat menatijahkan hati yang bersih dan khusyuk manakala zakat menghilangkan penyakit bakhil. Kewajipan zakat ini turut berperanan memperdalamkan iman seseorang. Justeru,seseorang yang tidak menunaikan zakat maka ia dikira bersifat bakhil dan dianggap tidak benar-benar 207 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 beriman (Muhammad Yusry Affandy Md Isa, 2015). Zakat adalah fardhu dalam rukun Islam. Hadis yang diriwayatkan oleh sahih al-Bukhari: (Muin, Hussain, Ahmad, Bakar, & Abdullah, 2015) “Demi Allah! Aku akan memerangi siapa yang yang membezakan antara solat dan zakat kerana itu adalah hak harta. Demi Allah! jika mereka menahanku dari seekor anak kambing yang pernah mereka tunaikannya kepada Rasulullah s.a.w, nescaya aku akan memerangi mereka lantaran enggan memberikannya kepadaku”. (Hadis sahih al-Bukhari, Kitab al-Zakat, Bab Wujub alZakat) Berdasarkan huraian ulama terhadap kedua-dua dalil berkaitan zakat, dapat disimpulkan elemen -elemen yang terkait dengan zakat: Jadual 1: Rumusan elemen -elemen berkaitan Zakat berdasarkan dua ayat al-Quran ELEMEN-ELEMEN ZAKAT • • • • • • • • • • • • • Keampunan Allah SWT Solat Penghapusan dosa Kebaikan yang banyak Keberkatan pada diri Rasulullah SAW Pembayaran/ kutipan zakat Agihan zakat Ketakwaan Doa Keadilan Kesejahteraan pada pemberi dan penerima zakat Kesejahteraan di dunia dan akhirat (pemberi dan penerima) Bersyukur Bahagian Kedua Pada bahagian ini, kertas kerja ini meneliti kesesuaian elemen -elemen zakat yang dirumuskan pada bahagian satu dalam konteks kesahan dalam penyelidikan. Pada asasnya, kesahan merujuk kepada ilmu yang diperoleh daripada sesuatu kajian yang bertepatan dengan realiti sebenar (Eisner & Peshkin, 1990; Klenke, 2008; Yin, 2011). Kesahan juga adalah kesimpulan yang benar dan mampu dicapai hasil daripada kajian yang dilakukan. Kebenaran di sini masih merujuk kepada realiti alam yang sebenar (McBurney & White, 2009). Kesahan dalam Islam merujuk kepada realiti sebenar (Fazlur Rehman Faridi, 1995; Sayyid Zainul Abedin, 1995). Bagi Irfan Ahmad Khan (1995) kesahan merujuk kepada kebenaran. Kebenaran diperincikan dengan konsep keabsahan (verification), kebolehkerjaan (workability) dan kebergunaan (usefulness). 208 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Salah satu pengertian bagi kesahan ialah kebenaran. Sekiranya kebenaran itu dilihat dari kaca mata Islam, tidak dapat tidak kebenaran itu mesti dalam perbincangan al-Quran dan al-Sunnah yang menjadi rujukan utama Islam. Oleh itu, bagi memperoleh kesahan dalam penyelidikan, maka indikator-indikator yang membawa kepada kebenaran perlu dititik beratkan oleh para penyelidik. Berdasarkan rumusan yang dibuat pada jadual 1, dapat dibina perkaitan konsep kesahan dalam penyelidikan terutamanya penyelidikan yang berkaitan zakat. Rajah 1 berikut menunjukkan perkaitan antara konsep kesahan dalam penyelidikan zakat. Penyelidik Penyelidikan • • • • • Solat Syukur Mohon keampunan Melakukan amal kebaikan Selawat dan amalan sunnah Rasullullah SWT • Doa • • • • Berkaitan pembayaran zakat Berkaitan agihan zakat Bermatlamat keadilan Bermatlamat sejahtera di dunia dan akhirat (pemberi dan penerima zakat) Rajah 1: Perkaitan Konsep Kesahan dengan Penyelidikan zakat Berdasarkan rajah 1 di atas dapat dirumuskan semua elemen tersebut terkait dengan konsep Rabbani/ ketuhanan. Maka konsep Rabbani ini dapat diaplikasikan dalam gerak kerja penyelidikan melalui enam perihal berikut. Enam gerak kerja ini, bertujuan memastikan dapatan daripada penyelidikan zakat mencapai tahap kesahan. Pertama; menerusi penyelidikan zakat sepatutnya menjadikan penyelidik supaya sentiasa berada dalam ketaatan. Penyelidik mesti memastikan perlakuan dalam gerak kerja penyelidikan berkaitan zakat adalah untuk meningkatkan ketaatan pada diri mereka. Malah ketaatan ini meliputi fardhu ain dan fardhu kifayah. Peningkatan kualiti ketaatan juga antara kayu ukur kesahan dalam penyelidikan zakatnya. Seterusnya memastikan hasil dari penyelidikannya menjurus kepada ketaatan pada kumpulan sasar. Kedua, merujuk al-Quran, al-Sunnah dan pandangan ulama dalam mentafsirkan dalil dari kedua-dua sumber tersebut. Hal ini boleh dilakukan oleh para penyelidik tidak kira penyelidikan yang berkaitan dengan zakat atau pun tidak berkaitan dengan zakat kerana Islam merupakan agama yang memberi kerahmatan keseluruh alam. Proses merujuk al-Quran dan al-Sunnah serta pandangan ulama dalam memahami maksud dalil boleh digunakan semasa pembinaan latar belakang kajian serta penentuan pernyataan masalah 209 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 sehingga penganalisisan data. Sebagai contoh, sesuatu penyelidikan tidak lengkap sekiranya pernyataan masalah tidak dinyatakan dengan tepat berkaitan dengan isu yang hendak dikaji (Othman Mohamed, 2012). Oleh itu, bagi memperoleh ketepatan dalam menentukan penyataan masalah adalah menerusi proses merujuk sumber naqli ini. Pada hakikatnya, pernyataan masalah itu bukan sahaja tepat tetapi perlu benar mengikut kaca mata Islam. Maka kesahan dalam menentukan pernyataan masalah itu perlu tepat dan benar mengikut Islam. Ketiga; sentiasa memohon bantuan Allah SWT dalam setiap gerak kerja penyelidikan yang dilakukan. Contohnya, permulaan dalam menjalankan penyelidikan, penyelidik perlu menentukan pernyataan masalah. Memohon pertolongan kepada Allah SWT supaya Allah SWT memberi ilham dalam menentukan pernyataan masalah yang akan dilakukan. Contoh lain, ketika proses penganalisisan data dilakukan dalam bentuk kualitatif. Sekali lagi penyelidik perlu memohon kepada Allah SWT supaya analisis yang dilakukan berupaya menghasilkan dapatan dan keputusan yang benar serta memberi kesejahteraan kepada ummah. Sekiranya penyelidik berkeperluan dalam menemuramah pakar, tidak dapat tidak penyelidik perlu memohon bantuan Allah SWT sekurang-kurangnya dengan cara solat hajat dua rakaat sebelum menemuramah pakar yang telah dipilih. Hal ini didasarkan kepada konsep rasa bertuhan yang sebenarnya Pemilik kepada setiap bentuk ilmu dan hikmah. Keempat, penyelidik perlu sentiasa menjaga hubungannya dengan Allah SWT dan tidak menafikan hubungannya dengan makhluk Allah SWT yang lain. Kebenaran dalam gerak kerja penyelidikan bukan semata-mata terhasil daripada dapatan atau keputusan tetapi kebenaran itu ada pada diri penyelidik. Dengan kata lain, bukti kebenaran ilmu yang ada pada diri penyelidik ialah ma’rifatullah (mengenal Allah SWT) dengan ilmu yang diperoleh. Kelima, walaupun perbincangan sebelum ini menggambarkan semua ilmu adalah diperoleh menerusi “hubungan/ bantuan daripada Allah SWT’, namun hal ini tidak menafikan penelitian yang mendalam yang perlu ada dalam gerak kerja penyelidikan. Penyelidik perlu melakukan gerak kerja penyelidikan secara bersungguh-sungguh serta memastikan ketepatan bagi menghasilkan kebenaran dalam penyelidikan. Malah dalam penyelidikan berkaitan zakat, penyelidik perlu memastikan elemen keadilan dan kesejahteraan dunia dan akhirat perlu sentiasa ditekankan. Keadilan dan kesejahteraan ini adalah pada dua keadaan iaitu kutipan/pembayaran zakat dan pengagihan zakat. Keenam, walaupun penelitian yang mendalam perlu ada dalam gerak kerja penyelidikan, hal ini sebenarnya tidak menafikan konsep rasa bertuhan. Hakikatnya Allah SWT yang memberi keupayaan kepada penyelidik dalam melakukan penelitian yang mendalam itu. Sesungguhnya perkara ini terkaitan dengan konsep “tidak ada daya upaya manusia melainkan dengan Allah jua” dari dari situ bagi melahirkan konsep syukur. Sudah semestikan konsep syukur dalam penyelidikan ini seiring dengan elemen syukur dalam perbincangan zakat. 210 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Kebenaran dalam Penyelidikan berkaitan zakat Konsep Rasa Bertuhan / Rabbani dalam Proses Penyelidikan (elemen syukur dalam penyelidikan) Peningkatan kualiti ketaatan pada diri penyelidik dan kumpulan sasar Rajah 2: Pendekatan Rabbani merupakan indikator utama kesahan dalam penyelidikan zakat Kesimpulan Berdasarkan perbincangan ini dapat disimpulkan tiga perkara. Zakat merupakan istrumen dalam Islam yang mampu melahirkan indikator ketaatan. Kedua, kebenaran diertikan dengan kesahan dalam penyelidikan. Prinsip kesahan yang acap kali dibincangkan dalam penyelidikan sepatutnya mengambil kira konsep Rabbani bagi memperoleh kebenaran. Kebenaran dalam penyelidikan mengikut kaca mata Islam ialah mengenal Pencipta alam ini iaitu Allah SWT yang sepatutnya sentiasa diamati oleh penyelidik sepanjang tempoh menjalankan penyelidikannya. Selain itu konsep Rabbani juga terkait dengan konsep keberkatan . Keberkatan dalam Islam ialah kebaikan yang berterusan. Dalam konteks penyelidikan hal ini diertikan sebagai kebaikan yang mampu memberikan indikator kelestarian. Ketiga, setiap penyelidik perlu memastikan hasil daripada penyelidikannya berkaitan zakat mampu meningkatkan kualiti ketaatan pada diri penyelidik dan golongan sasar. Rujukan Abu Bakar al-Jazairiy. (1990). Aisar al-Tafasir li Kalam al-'Ali al-Kabir. Jeddah: Raceh Advertising Ahmad 'Ajibah al-Husniy. (2002). al-Bahr al-Madid. Beirut: Dar al-Kutub al-'Ilmiyyah. As'ad Mahmud Haumad. (2009). Aisar al-Tafasir. Syiria: Republique Arabe Syrienne, Academie Arabe. Eisner, E. W., & Peshkin, A. (1990). Qualitative Inquiry in Education: The Continuing Debate. New York: Teachers College Press. Fazlur Rehman Faridi (1995). “Islamic Reseacrh Methodology: Some Reflections”, dlm. Muhammad Mumtaz Ali, Conceptual and Methodological Issues: A Few Milestones. Kuala Lumpur: Dewan Bahasa dan Pustaka. Irfan Ahmad Khan (1995). “Problems of Islamic Research in Philosophy”, dlm. Muhammad Mumtaz Ali, Conceptual and Methodological Issues in Islamic Research. Kuala Lumpur: Dewan Bahasa dan Pustaka. Ismail Kathir. (1999). Tafsir al-Quran al-'Azim. Riyadh: Dar al-Tayyibah. Klenke, K. (2008). Qualitative Research In The Study Of Leadership. United Kingdom: Emerald Group Pub. Husein Sahata. (2003). Muhasabah Az-Zakah (Kaedah Agihan Zakat Harta: Pengertian, Sistem dan Agihannya). Mesir: Dar el-Syuruq. 211 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Mahmud Umar al-Zamakhsyariy. (2009). Tafsir al-Kasyaf. Beirut: Dar al-Marefah. McBurney, D. H., & White, T. L. (2009). Research Methods. United State of America: Wadsworth Cengage Learning. Muhammad al-Syanqitiy. (1995). Adwa’ al-Bayan Fi Idah al-Qur’an bi al-Qur’an. Beirut: Dar al-Fikr. Muhammad al-Tohir 'Asyur. (1984). Tafsir al-Tahrir wa al-Tanwir. al-Dar al-Tunisiyyah: Tunisia. Muhammad Yusry Affandy Md Isa. (2015). Penghayatan Fiqh Zakat Dalam Membangunkan Ummah Menurut Perspektif Hamka. Paper presented at the International Conference on Masjid, Zakat and Waqf (IMAF 2015) Shah Alam. Muhammad Yusuf Hayyan al-Andalusi. (t.t). Tafsir al-Bahr al-Muhit. Beirut: Dar al-Ihya' alTurath al-Arabiy. Muin, M. A. A., Hussain, M. N. M., Ahmad, M., Bakar, M. A., & Abdullah, S. (2015). Pelaksanaan konsep zakat dalam keusahawanan sosial Islam: isu dan cabaran. Nor Hanani Binti Ismail. (2016). Elemen Keberkatan Sebagai Indikator Kesahan Dalam Penyelidikan. In Wan Norhaniza Wan Hasan & Nurul Suhada Ismail (Eds.), Pembangunan Lestari Islam: Konsep dan Aplikasi (Vol. 1, pp. 137-150). Universiti Sains Malaysia: Pusat Kajian Pengurusan Pembangunan Islam (ISDEV), USM. Othman Mohamed. (2012). Penulisan Tesis dalam Bidang Sains Sosial Terapan. Selangor: Universiti Putra Malaysia. Sayyid Zainul Abedin (1995). “Problems of Islamic Research in Muslim Philosophy”, dlm. Muhammad Mumtaz Ali. Conceptual and Methodological Issues in Islamic Research: A Few Milestones. Kuala Lumpur: Dewan Bahasa dan Pustaka. Yin, R. K. (2011). Qualitative Research from Start to Finish. New York: The Guilford Press. 212 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 IMPLEMENTATION OF ISLAMIC MANAGEMENT IN IMPROVING QUALITY OF EDUCATION Kholilul Kholik Faculty of Social Sciences Panca Budi Development University Email: [email protected] Abstract: Improving the quality of education in an area will be related to the success of the Education Office to throw programs and policies as effort to support the realization of the goals the national education system. The education policies implemented must be supported by quality programs, but the program and policies implemented must be supervised and controlled by the relevant Office, namely the Education Office of TebingTinggi City, North Sumatra Province. Control and supervision efforts carried out are called management, which leads to steps that must be done by someone such as understanding how to do and measure the effectiveness of the work done in the work. Quality education can produce a good and quality generation, because Islam also wants humans to be in a high and noble order. Therefore humans are endowed with perfect mind, feeling, and body. So, the implementation of management to be carried out by the Education Office of TebingTinggi City of North Sumatra Province, in carrying out its responsibilities in ensuring the improvement of the quality of education its district in accordance with Islamic management. The research objective was to analyze the application of Islamic management in improving the quality of education in TebingTinggi City, North Sumatra Province. The method used in this study is a descriptive research method with a qualitative approach. Keywords: Islamic management, quality and education Introduction Logically education is a learning process that is carried out by someone with the aim of not knowing to know, from not understanding to understanding and understanding something. Education should have been carried out by everyone since he was born, even when still in the womb. This education is an important factor in the continuity of human life because education cannot be separated from every problem that exists in the world. Education in Islam, leads people to human behavior and actions that are guided by the Shari'a of Allah. Three forms of education that can bring to that goal are, 1) Individual education that brings people to faith and submission to the Shari'a of Allah SWT 2) Self-education that brings people to good deeds in living their daily lives and 3) Community education that brings people on the attitude of reminding each other in truth (based on QS Al-Ashr; 1-3) Indonesian in supporting education has established a policy of compulsory education for the community. The policy is regulated in Government Regulation No. 47 of 2008 Compulsory Education Tetang which states that citizens are required to get an education at least at the level of basic education such as equivalent primary and junior secondary schools. This compulsory education is carried out to expand and equalize opportunities to obtain quality education for every citizen so that they can develop their potential to be able to live independently. So, in order to achieve these goals, it has become imperative that the education office help the central government in controlling every educational institution. As delegation of authority from the central government to the education offices of each District / City area to take care of education affairs in their regions. 213 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The presence of the education office in general is an effort to ensure the quality and quality of education provided by each school institution in each of its areas of authority. The head of the education office as the leader of the education office has the main task of helping the Bupati in the decentralization authority in the field of education and other tasks given by the Regent. Of the several duties of the head of the department in the field of education, one of them is a lever in the supervision and control of schools both at the primary and upper secondary levels. Each school principal at the education level must be under the care and control of the education office so that the performance of the principal can be carried out in accordance with the aim of improving the quality and quality of education. As is the case with the education office in Tebing Tinggi City, North Sumatra. Where was stated by the daily online daily analysis (2016) that education in Tebing Tinggi City was ranked as the fourth best in North Sumatra. This causes many migrants from outside the region who want to carry out their education in this city. This phenomenon drew attention to the head of the local office to find out the efforts made by the head of the education office on school principals in Tebing Tinggi City such as supervision and control so that it became a good fourth place of education throughout North Sumatra. The efforts of the head of the department in supervising and controlling the principal are commonly known as management. Management means some people as a form of work or profession that is required to work professionally as Schein (2008: 2) argues that management is a profession whose characteristics are professionals who must make decisions based on general principles. While other theories argue that management is a process or framework of activities in work, which involves guidance or direction of a group of people to achieve organizational goals (Terry, 2005: 1). This opinion leads to ways or steps that must be done by someone such as understanding how to do it and measuring the effectiveness of the effort that has been done in the work. Based on the definition of management, in order to carry out work as the head of the education office with the aim of ensuring the quality and quality of education at each school institution in Tebing Tinggi City, the management intended for the head of education activities is in accordance with Terry's definition. That management is a process and framework as well as steps taken by the education office head in carrying out his responsibility in ensuring education in his area of authority. Sulistiyorini (2009), explains that management is also interpreted as knowledge because management is seen as a field of knowledge that systematically seeks to understand why and how one cooperates to achieve goals and make this system of cooperation more useful for humanity. Management in education has the same function, as stated by Pidarta (2004), namely: 1. Planning Educational planning is a process of systematic thinking and rational analysis (about what will be done, how to do it, who does it, why should it be done, and when an activity is carried out?) To improve the quality of education to be more effective and efficient. meet the demands and needs of the community. In education planning there are several models, including the following: 214 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 a. Comprehensive planning model. Serves as a benchmark in describing plans that are more specific towards broader goals. b. Target setting model. Used in an effort to make projections or estimate the level of development in a certain period of time, demographic analysis, project the number of students listed and labor requirements. c. Model costing and cost effectiveness. Used to analyze projects in the criteria of economic efficiency and effectiveness. d. Model planning, programming, and budgeting systems (PPBS) are also referred to as SP4 systems (planning, programming, and budgeting). Only applied to complex problems. The success of the implementation process of the plan, in addition to depending on the accuracy of its arrangement, will also be determined by the subsequent management functions of education, namely organizing, directing, and supervising. 2. Organizing In organizing, the division of tasks is adjusted to the abilities and expertise of the person holding the task. For example, in education, the division of teacher assignments in the field of study taught must be in accordance with their abilities and educational background. 3. Direction Basically the direction is related to the following: a. Motivation. In the field of education, the head of the school as the highest leader should understand and motivate all of his subordinates. Because, this will be the key for them to work more effectively. b. Communication. The principal must establish good communication with all staff and the school environment in order to achieve education efficiency and effectiveness. c. Group dynamics. In an organization, there are formal and informal groups. Leaders must direct and streamline these groups so that they can support the achievement of organizational goals. d. Leadership. In the world of education, leadership is carried out by the principal. And, the minimum requirement is to have the ability to carry out their duties and in developing good relations with all school personalities. 215 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 4. Supervision In order for education supervision to function effectively, the following points must be considered: a. b. c. d. e. f. g. Supervision must be linked to relevance, effectiveness, efficiency, and productivity. Standards that can still be achieved must be determined. Supervision must be adjusted to the nature and needs of educational institutions. The quantity of supervisor must be limited. The supervision system must be piloted and controlled. Supervision should refer to corrective actions. Supervision should refer to problem solving procedures. Discussion Activities in management itself include the process of planning, organizing, mobilizing, and controlling, while in improving the quality of education there are several aspects that are directly related and very substantive, namely curriculum, students, human resources, infrastructure, finance and public relations. It is not easy to do it as a whole, especially when the management process is running. Therefore it is very important that the monitoring process (controlling) is carried out so that the synergy of all aspects runs. At this stage of supervision, it can actually affect the management planning process that will come, because with supervision means doing an evaluation to find out the weaknesses and errors that occur in order to be corrected in the management process in the future. Therefore, supervision must be done as well as possible so that the objectives achieved can be realized. Organizing education, both at the macro and micro levels, the concept of supervision actually occupies a very strategic position. Because, no matter how good an educational program is planning, if it is not accompanied by an adequate supervision process, then all programs proclaimed beforehand will be clearly measurable levels of success, even very possible that there will be irregularities that occur to be difficult to detect. That's why the concept of supervision is a very important part and cannot be ignored at all the role and function in achieving the goals of an educational process. The importance of implementing Islamic management in improving the quality of education is inseparable from the ability of a leader in carrying out his duties through management functions, Siagian (2001), that there is a superiority of a leader in carrying out management functions to complete tasks: 1) flexibility of the time available for him work, 2) appointment of members based on the selection of skills and skills, 3) the number of members is easily adjusted to needs, 4) the ability to act quickly, responsively and innovatively, 5) it is not difficult to coordinate in a steady manner. This is also the same as the application of the concept of Islamic management in improving the quality of education is an important step that must be carried out thoroughly by using and empowering all aspects of existing resources. The superiority of Islamic management in improving the quality of education by studying and developing education to give birth to superior human beings by holding fast to the Qur'an and Sunnah. The position of the Qur'an as the main source of education in Islam and can be understood from the verses of the Koran, namely Surat Al-Nahl: 64; "And We have not sent down to this Book, but that you may explain to them what they are disputing and be a guide 216 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 and a mercy to the people who believe." Basyit (2018) explained that the Sunnah that the practice carried out by the Prophet Muhammad in the process of changing daily life became the main source of education in Islam because Allah SWT made Muhammad an example for his people. Based on the explanation above that the quality of education in Islam through the implementation of management functions is called Total Quality Education (TQE), which emphasizes the consistent search for continuous improvement to achieve customer needs and satisfaction, especially in the field of education. The quality of good and effective education can provide the principle of mutual benefit in the application of management. Fulfillment of demands and customer satisfaction in the field of education as a solution to overcome the problem of low quality education through optimizing the resources of educational institutions with the implementation of Islamic management that can directly improve the quality of education. This is because to overcome the quality problem lies in management problems. Cover Improving the quality of education through the application of Islamic management is an important step that must be carried out thoroughly and continuously. Efforts that must be made are an increase in education staff, students, curriculum, learning process, educational infrastructure, finance and including relations to the community. And also do not forget the main purpose in improving the quality of education, namely customer satisfaction. Referensi Al-Qur’an danTerjemahan.2014. PenerbitWali; Jakarta. Analisa daily. 2016. Pendidikantebingtinggiperingkatempat. Online: Diaksesmelaluihttp://harian.analisadaily.com/sumut/news/pendidikan-tebingtinggiperingkat-empat/221179/2016/03/12pada 25 September 2017 pukul 23.01 WIB Basyit, Abdul. 2018. ImplementasiManajemenMutuPendidikan Islam.JurnalKoordinat: Volume XVII Nomor 1 Edisi April 2018; UniversitasMuhammadiyahTangerang PeraturanPemerintahNomor 47 Tahun 2008 TentangWajibBelajar Pidarta, Made. (2004) ManajemenPendidikan Indonesia, Crt. II, Jakarta, RinekaCipta. Schein, Edgar H. (2008). Organizational Culture and Leadership. San Francisco: Jossey-Bass Publisher. Siagian, Sondang P. (2001) Manajemen Abad 21, Jakarta: BumiAksara Sulistiyorini. 2009. ManajemenPendidikan Islam (Konsep, StrategidanAplikasi), Yogyakarta; TERAS Terry, George R.. 2005. Dasar – DasarManajemen. Jakarta :BumiAksara. 217 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 VERIFIKASI VARIASI BACAAN DAN ANALISIS INTERTEKSTUAL DALAM ‘FATWA MARDIN’ IBNU TAYMIYYAH Mohd Farid Mohd Sharif1 1 Bahagian Pengajian Islam, Pusat Pengajian Ilmu Kemanusiaan, Universiti Sains Malaysia (USM), Malaysia, ([email protected]) Abstrak: Di dalam literatur moden, ‘Fatwa Mardin’ diungkapkan untuk merujuk kepada jawapan atau nasihat hukum yang ditulis oleh Ibnu Taymiyyah berkaitan status penduduk Islam di Mardin. Jawapan beliau ialah tentang soalan berkisar pada status Mardin sebagai negeri Islam dan status penduduknya yang beragama Islam. Masalah tentang Mardin ini muncul setelah Ibnu Taymiyyah menganggap Mongol yang menakluki Mardin bukan lagi beragama Islam. Teks ‘Fatwa Mardin’ itu kemudiannya telah dijenguk oleh Michot dan Bayyah; dan pengkaji mendapati keduanya telah mengemukakan dua variasi bacaan. Perbezaan ini berlaku pada ungkapan ‘yuqātal’ atau ‘yu‘āmal’. Michot menggunakan ‘yuqātal’ dalam konteks yang bererti ‘boleh diperangi’ manakala Bayyah pula menggunakan ‘yu‘āmal’ yang bererti ‘boleh diperlakukan’. Jika kedua ungkapan itu dibaca dalam teksnya yang penuh, masing-masing boleh diertikan sebagai ‘pemerintah Mongol di Mardin boleh diperangi’; dan ‘pemerintah Mongol di Mardin boleh diperlakukan’. Versi bacaan Bayyah kelihatan lebih umum kerana maksud ‘yu‘āmal’ itu boleh membuka kepada pentafsiran yang luas tentang bentuk tindakan yang mahu dilakukan; manakala versi bacaan Michot pula lebih ketat dan hanya boleh memberikan satu maksud iaitu tindakan peperangan yang melibatkan pembunuhan. Maka, perbezaan tentang variasi bacaan ini dilihat boleh memberikan dampak yang besar terhadap pemahaman orang Islam. Pertama, teks fatwa ini boleh difahami sebagai topangan untuk melaksanakan perang jihad; dan kedua, tidak boleh langsung difahami sebagai kebenaran untuk melakukan perang jihad. Justeru, kertas ini mahu meneliti semula, dengan lebih berhati-hati, variasi bacaan Michot dan Bayyah, melalui pemeriksaan terhadap teks ‘Fatwa Mardin’ yang digunakan oleh mereka berdua. Seterusnya dibandingkan dengan dokumen dan cetakan lain yang ada. Selain itu, sebuah analisa konseptual yang lengkap berhubung ‘Fatwa Mardin’ itu turut dilakukan dengan melihat kronologi dan konteks fatwa itu dikeluarkan. Hasil penelitian mendapati bahawa versi bacaan Michot lebih tepat. Justeru, kertas ini mahu mencadangkan ungkapan ‘yuqātal’ seperti yang dibaca oleh Michot wajar dikekalkan dan digunakan kepada teks ‘Fatwa Mardin’. Kata kunci: Pemikiran Islam, Fatwa Mardin, Ibnu Taymiyyah, Jihad, Mongol ___________________________________________________________________________ Pendahuluan Di dalam buku terbitan tahun 2011 (Sharif, 2011), penulis telah mengemukakan pendapat Ibnu Taymiyyah (m. 728/1328), seorang sarjana Islam Mamluk yang terkenal, tentang pembahagian sempadan dunia ini kepada dua kategori: domain atau negara Islam (dār al-islām) dan domain perang (dār al-ḥarb). Penulis juga telah menggariskan sejumlah kriteria yang digunakan oleh Ibnu Taymiyyah untuk meletakkan sesebuah kawasan itu di bawah domain Islam atau domain perang. Seterusnya penulis membahaskan konsep dan jenis jihad qitāl menurut pemikiran Ibnu Taymiyyah. Di dalam buku ini (Sharif, 2011), penulis tidak memuatkan perbincangan perihal pendapat Ibnu Taymiyyah tentang kota Mardin dan kaitannya dengan status kota itu sama ada berada di bawah domain Islam atau domain perang. Menurut Robinson (1994) dan Bosworth (2004), Mardin ialah sebuah kota indah terletak di kaki bukit yang mana pernah ditadbir oleh Mongol dan sekarang terletak di kawasan tenggara dalam negara Turki. Kekurangan yang 218 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 terdapat dalam buku penulis itu disebabkan isi kandungan buku tersebut tidak memberi skop atau ruang yang sesuai dan cukup untuk membahaskan pertalian penting antara Ibnu Taymiyyah dengan kota Mardin. Kertas ini mahu mengemukakan lakuna yang ditinggalkan oleh buku itu. Melalui kajian yang dibuat oleh penulis secara carian Google Scholar (carian dilakukan pada 2 Julai 2019), apabila nama kota Mardin digandingkan dengan nama Ibnu Taymiyyah, hasil carian menjumpai beberapa literatur moden menggunakan perkataan ‘Mardin Fatwa’ (Fatwa Mardin). Sebagai contoh, al-Turayri (2010), Michot (2011) dan Rahimullah (2013) menggunakan ungkapan ‘Mardin Fatwa’ untuk merujuk kepada jawapan atau nasihat hukum yang ditulis oleh Ibnu Taymiyyah berkaitan status penduduk Islam di kota Mardin. Dalam tulisan Barclay (2010), Bori (2017) dan Hassan (2017), masing-masing hanya menggunakan ungkapan ‘Ibn Taymiyya’s Mardin Fatwa’ yang juga merujuk kepada kandungan fatwa yang serupa. Secara umumnya, konsep pembahagian sempadan geografi kepada dār al-islām dan dār alḥarb dalam pemikiran Islam telah diinspirasikan oleh kewujudan negara Islam Madinah (Sharif, 2011). Hillenbrand (1999) dan al-Zuhaylī (1962) berpendapat bahawa setelah berlakunya peristiwa hijrah yang melibatkan komuniti Islam dari Mekah ke Madinah, sebuah unit politik telah ditubuhkan oleh komuniti Islam ini untuk menjaga keamanan dan mengatur urusan kehidupan mereka di Madinah. Pada awalnya, Madinah hanyalah sebuah unit kecil atau ‘a city-state’ (negara kota), istilah yang sering disebut oleh beberapa penulis seperti Hillenbrand (1999), Enayat (2005) dan Black (2001). Transformasi mula berlaku ke atas negara kota Madinah ini sehingga menjadi sebuah negara Islam setelah komuniti Islam di Madinah terlibat dalam peperangan dan beroleh banyak kejayaan atau kemenangan, maka melalui kemenangan itu hak jurisdiksi terhadap beberapa wilayah di luar kota Madinah mula berada secara langsung dibawah tampuk kepimpinan politik negara Islam Madinah (Hillenbrand, 1999). Sehubungan dengan kewujudan negara Islam Madinah itu, maka timbul istilah dār alḥarb yang mana merujuk pula kepada wilayah yang didiami dan diperintah oleh komuniti bukan Islam. Perbincangan tentang dār al-islām dan dār al-ḥarb dalam pemikiran Islam bukan sahaja menarik minat ramai sarjana moden seperti nama-nama yang telah disebutkan di atas, tetapi juga telah menarik perhatian ramai sarjana klasik. Antara sarjana yang paling menonjol membincangkan konsep dār al-islām dan dār al-ḥarb dalam genre pemikiran politik Islam klasik ialah seperti al-Māwardī (m. 450/1058) (1996) dan al-Sarakhsī (m. 483/1090) (1992). Kedua sarjana ini telah mengemukakan pendapat bahawa teori tentang dār al-islām dan dār alḥarb memang dikaitkan dengan kemunculan negara Islam Madinah di bawah kepimpinan Nabi Muhammad S.A.W. Selain itu, Abū Yūsuf (m. 182/798) (1979) dan al-Shāfi‘ī (m. 204/820) (1904), dua sarjana klasik yang turut banyak menulis tentang pemikiran politik Islam, berpandangan bahawa perbincangan tentang dār al-islām dan dār al-ḥarb tidak diperolehi secara terperinci daripada al-Qur’an dan al-Hadith. Tetapi konsep dār al-islām dan dār al-ḥarb dalam pemikiran Islam sebenarnya telah dibina dan dikembangkan oleh para sarjana melalui suatu proses ijtihad. Ibnu Taymiyyah juga tidak terkecuali dalam memberikan sumbangannya kepada perkembangan teori dār al-islām dan dār al-ḥarb. Terdapat sebahagian tulisan yang dihasilkan oleh Ibnu Taymiyyah menyentuh tentang dār alislām dan dār al-ḥarb. Perbezaan yang wujud dalam tulisan-tulisan ini hanyalah daripada aspek keterangan dalam sudut perbincangan yang dipaparkan oleh beliau dalam setiap karya yang ditulisnya. Hal ini menunjukkan satu trend bahawa Ibnu Taymiyyah ketika hidupnya juga 219 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 terlibat dalam membahaskan persoalan tentang dār al-islām dan dār al-ḥarb. Walau bagaimanapun, dalam ‘Fatwa Mardin’, perbincangan yang dikemukakan oleh Ibnu Taymiyyah dilihat memberikan penekanan yang lebih istimewa kepada kota Mardin. Di dalam ‘Fatwa Mardin’ ini, Ibnu Taymiyyah tidak lagi mengikat dirinya hanya kepada dua domain iaitu dār al-islām dan dār al-ḥarb. Tetapi beliau mencadangkan domain yang ketiga iaitu murakkab (lebih dari dua unsur) (Ibn Taymiyyah, 1998). Berikut ialah petikan fatwa Ibnu Taymiyyah tentang kota Mardin yang dikenali sebagai ‘Fatwa Mardin’ itu: Dan adakah Mardin domain perang [dār al-ḥarb] atau domain aman [dār al-islām]? Maka ia [Mardin] ialah murakkab: di dalamnya terdapat dua perkara [dār al-ḥarb dan dār al-islām]. Bukan [Mardin] domain aman [dār al-islām] yang mana dilaksanakan didalamnya [Mardin] hukum-hakam Islam (aḥkām al-Islām), kerana terdapat tenteranya [di dalam kota Mardin] beragama Islam. Dan bukan kawasan domain perang [dār al-ḥarb] yang mana penduduknya orang-orang kafir; bahkan, ia [Mardin] jenis ketiga boleh diperlakukan (yu‘āmal) orang Islam didalamnya [Mardin] dengan apa yang layak untuknya, dan boleh diperangi (yuqātal) orang yang meninggalkan undang-undang Islam (syarī‘ah al-Islām) dengan apa yang layak untuknya (Ibn Taymiyyah, 1998). Teks ‘Fatwa Mardin’ itu kemudiannya telah diteliti dan diterjemahkan oleh sarjana Muslim di Hartford Seminary, Connecticut, iaitu Michot (2011) ke dalam bahasa Perancis di dalam bukunya Mardin: Hégire, fuite du péché et demeure de I’Islam, diterbitkan pada tahun 2004 di Paris. Buku ini kemudian diterjemahkan ke bahasa Inggeris pada tahun 2006 dengan judul Muslims under non-Muslim Rule dan diterbitkan di Oxford. Dalam kedua karya itu, Michot (2011) memetik versi bacaan ‘Fatwa Mardin’ yang menggunakan ungkapan ‘yuqātal’ dalam konteks yang bererti ‘boleh diperangi’. Versi ini telah dikritik oleh Bayyah (2011), sarjana Muslim di al-Muwatta Centre, Abu Dhabi, dan beliau mencadangkan versi bacaan yang berbeza iaitu ‘yu‘āmal’pada baris yang sama. Maksudnya juga berbeza iaitu lebih sesuai diertikan sebagai ‘boleh diperlakukan’. Justeru wujud perbezaan besar antara kedua versi bacaan tersebut. Jika kedua ungkapan itu dibaca dalam teks ‘Fatwa Mardin’ yang penuh, masing-masing boleh diertikan sebagai ‘pemerintah Mongol di Mardin boleh diperangi’; dan ‘pemerintah Mongol di Mardin boleh diperlakukan’. Justeru, kertas ini mahu melakukan verifikasi, dengan lebih berhati-hati, terhadap variasi bacaan Michot dan Bayyah, melalui penelitian terhadap teks ‘Fatwa Mardin’ yang digunakan oleh mereka berdua. Seterusnya dibandingkan dengan dokumen dan cetakan lain yang ada melalui penganalisaan intertekstual. Selain membuat rumusan terhadap semua pandangan Michot dan Bayyah berkaitan ‘Fatwa Mardin’, makalah ini mahu memberikan ruang yang cukup kepada kedua sarjana itu untuk bercakap terlebih dahulu, kemudian barulah komen akan dikeluarkan pada setiap kali selepas pandangan mereka dipetik. Ulasan Literatur Terdapat dua isi utama yang akan dibincangkan dalam bahagian ulasan literatur ini. Pertama ialah penulis akan mengemukakan pendapat sekumpulan sarjana moden tentang teori dār alislām dan dār al-ḥarb; dan yang kedua pula ialah pendapat mereka tentang ‘Fatwa Mardin’. 220 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Perbincangan tentang dār al-islām dan dār al-ḥarb dalam literatur moden telah dilakukan oleh beberapa penulis. Melalui tulisan-tulisan itu, beberapa pandangan telah dikemukakan tentang teori pembahagian negara-negara dunia kepada dār al-islām dan dār al-ḥarb. Seperti yang telah dijelaskan sebelum ini, Abū Yūsuf (1979) dan al-Shāfi‘ī (1904), berpendapat bahawa alQur’an dan al-Hadith tidak memperincikan perbincangan tentang dār al-islām dan dār al-ḥarb. Sebaliknya, pencerahan tentang konsep dār al-islām dan dār al-ḥarb dalam pemikiran politik Islam dibina melalui proses ijtihad oleh para sarjana. Dalam erti kata lain, para sarjana Islam klasik ketika menghasilkan tulisan berkaitan politik dan kenegaraan sering dipengaruhi oleh konteks dan senario politik semasa. Menurut Abū Zahrah (1995), penamaan negara-negara di dunia kepada dār al-islām dan dār al-ḥarb oleh para sarjana klasik lebih diwarnai dengan agenda perluasan kuasa politik dan peperangan. Pendapat yang sama seperti Abū Zahrah juga telah dikemukakan oleh Audah (2012) dan Ali Nadwi (1977). Mereka menegaskan bahawa kebanyakan teori berkaitan politik yang terdapat dalam karya politik Islam klasik dipengaruhi oleh keadaan semasa dan masyarakat setempat. Malah, Abū Zahrah (1995) menjelaskan bahawa asas kepada hubungan di antara negara yang wujud pada zaman klasik itu ialah dengan peperangan. Keadaan itu berbeza pada zaman sekarang yang mana semua negara mahu mengelakkan peperangan dan mendahulukan perdamaian. Ketiga sarjana ini bersetuju bahawa itulah prinsip yang telah menjadi landskap hubungan antarabangsa negara moden. Berdasarkan premis itu, mereka melihat penamaan dār al-islām dan dār al-ḥarb kepada negara-negara di dunia sudah tidak lagi relevan. Dalam nada yang berbeza, sarjana seperti Watt (1999), Hamidullah (1977), Armstrong (2002), Bori (2017) dan Haron & Hussin (2013) tidak pernah menyatakan bahawa penamaan dār alislām dan dār al-ḥarb kepada negara-negara di dunia adalah tidak lagi relevan. Walaupun mereka memberikan pandangan yang hampir sama dengan Abū Zahrah (1995), Audah (2012) dan Ali Nadwi (1977) iaitu kemunculan teori dār al-islām dan dār al-ḥarb adalah merupakan produk ijtihad para sarjana klasik dalam pemikiran politik Islam dan tidak lagi menjadi topik yang popular selepas terbinanya landskap baru hubungan antarabangsa moden seperti kata Armstrong (2002): “...when the Muslims had established their great empire, Islamic law would give a religious interpretation of this conquest, dividing the world into Dar al-Islam (the House of Islam), which was in perpetual conflict with the Dar al-Harb (the House of War). But, in practice the Muslims accepted that they had reached the limits of their expansion by this date, and coexisted amicably with the non-Muslim world.”, namun begitu, penamaan dār al-islām dan dār al-ḥarb itu mempunyai potensi untuk digunakan kembali oleh mana-mana komuniti Islam di dunia. Menurut Bori (2017), keadaan ini amat bergantung kepada cara komuniti Islam itu memberi makna terhadap aktiviti jihad qitāl. Selain dār al-islām dan dār al-ḥarb, penamaan negara-negara di dunia turut pernah dibahagikan kepada dār al-‘ahd, dār al-ijābah dan dār al-da’wah. Al-Shāfi‘ī (1904) dan alSarakhsī (1992) berpandangan bahawa jika terdapat sebuah perjanjian dimeterai oleh komuniti sebuah negara dengan ketua sebuah negara Islam yang lain, negara itu dinamakan dār al-‘ahd. Komuniti dalam domain dār al-‘ahd diberikan hak untuk meneruskan urusan kehidupan mereka seperti biasa di bawah pemantauan seorang ketua dalam domain dār al-islām. Status dār al-‘ahd ini kekal selagi mana negara itu mematuhi isi kandungan dalam dokumen perjanjian yang dibuat dan membayar sejumlah cukai tahunan yang dikenali sebagai kharāj kepada kerajaan dār al-islām. Nama dār al-ijābah dan dār al-da’wah pula muncul di dalam literatur pemikiran politik Islam setelah al-Alwani (1998) menulis panjang lebar tentangnya di dalam artikel berjudul “Globalization: Centralization not Globalism”. Beliau mencadangkan agar penamaan negara-negara di dunia ini dibahagikan kepada dār al-ijābah yang bermaksud sebuah negara yang tunduk kepada sistem pemerintahan Islam dan dār al-da’wah yang 221 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 bermaksud pula sebuah negara yang masih belum tunduk dan sedang diajak untuk tunduk kepada sistem pemerintahan agama Islam. Penulis dapati dalam tulisan al-Alwani, beliau tidak membuat apa-apa perbezaan pun yang signifikan dengan dār al-islām dan dār al-ḥarb. Justeru, penulis berpandangan bahawa al-Alwani tidak pernah menolak penamaan negara-negara di dunia kepada dār al-islām dan dār al-ḥarb. Sebaliknya beliau hanya mencadangkan dua nama lain yang lebih bersesuaian, pada hematnya, untuk digunakan pada zaman moden. Berdasarkan analisis yang dibuat di atas terhadap teori dār al-islām dan dār al-ḥarb baik dalam literatur klasik mahupun kontemporari, penulis boleh mengemukakan lima jenis domain yang pernah digunakan dalam literatur pemikiran politik Islam sebagai penamaan kepada negaranegara di dunia: dār al-islām, dār al-ḥarb, dār al-‘ahd, dār al-ijābah dan dār al-da’wah. Berbalik kepada pandangan Ibnu Taymiyyah tentang status kota Mardin. Menurut beliau (Ibn Taymiyyah, 1998), status kota Mardin tidak wajar dilihat hanya kepada dua domain yang utama iaitu dār al-islām dan dār al-ḥarb. Sebaliknya, Ibnu Taymiyyah mencadangkan agar kota Mardin diberikan domain yang baru iaitu murakkab. Setakat ini, melalui penelitian yang dibuat oleh penulis sendiri, belum lagi dijumpai terdapat sarjana sebelum Ibnu Taymiyyah yang menggunakan istilah murakkab bagi merujuk kepada status sebuah negara. Walaupun Ibnu Taymiyyah tidak memperincikan apakah sebenarnya yang beliau mahu maksudkan dengan dār al-murakkab itu, namun melalui paparan yang dibuat dalam ‘Fatwa Mardin’, penulis berpendapat hal yang pasti ialah dār al-murakkab itu bukan dār al-islām dan dār al-ḥarb. Tetapi sebuah negara atau kawasan atau domain yang mempunyai gabungan ciri-ciri yang terdapat dalam dār al-islām dan dār al-ḥarb (...Maka ia [Mardin] ialah murakkab: di dalamnya terdapat dua perkara...) (Ibn Taymiyyah, 1998). Melalui penamaan negara dengan istilah dār al-murakkab ini, kewujudannya membuka dimensi perbincangan yang lebih luas berhubung teori pembahagian negara-negara di dunia kepada dār al-islām dan dār al-ḥarb. Keadaan ini dilihat sesuai dengan personaliti Ibnu Taymiyyah yang sering disifatkan sebagai seorang yang genius, pragmatik dan tidak ultra konservatif dalam ilmu (Sharif M., 2017; Bazzano, 2015; Michot Y., 2012). Perbincangan di atas tadi dianggap memadai untuk mengemukakan satu formula tentang teori dār al-islām dan dār al-ḥarb dalam pemikiran politik Islam. Perenggan seterusnya akan mengemukakan pendapat para sarjana tentang ‘Fatwa Mardin’. Istilah ‘Fatwa Mardin’ dalam literatur moden telah disebut oleh beberapa penulis seperti alTurayri (2010), Barclay, (2010), Michot (2011), Bayyah, (2011), Rahimullah (2013), Bori (2017) dan Hassan (2017). Walau bagaimanapun, hanya ungkapan ‘Fatwa Mardin’ itu yang disebut oleh mereka tanpa memberikan pendetilan yang lebih lanjut. Kecuali Michot (2011) dan Bayyah (2011) yang mana penulis dapati telah mengemukakan sedikit perincian yang lebih mendalam. Seperti yang penulis telah sebutkan sebelum ini, melalui kajian yang dibuat secara carian Google Scholar (carian dilakukan pada 2 Julai 2019) dalam tempoh sepuluh tahun iaitu antara tahun 2009 hingga 2019, hasil carian mendapati tidak ramai sarjana moden yang telah membincangkan dengan terperinci persoalan tentang ‘Fatwa Mardin’. Dalam tempoh sepuluh tahun tersebut, hanya Michot (2011) dan Bayyah (2011) dijumpai telah menghasilkan makalah berhubung ‘Fatwa Mardin’ yang dikemukakan oleh Ibnu Taymiyyah berkaitan status penduduk Islam di kota Mardin. Michot telah memuatkan perbincangannya tentang ‘Fatwa Mardin’ di dalam sebuah makalah yang berjudul “Ibn Taymiyya's "New Mardin Fatwa". Is genetically modified Islam (GMI) carcinogenic?”. Manakala Bayyah menulis sebuah artikel dan memuat naiknya di dalam sebuah laman web dengan judul “The New Mardin Declaration”. Kedua-dua sarjana ini telah mengemukakan ‘Fatwa Mardin’ tetapi masing-masing menggunakan ungkapan yang berbeza iaitu ‘yuqātal’ dan ‘yu‘āmal’pada bahagian fatwa itu yang menyebut 222 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 “...dan boleh diperangi (yuqātal) orang yang meninggalkan undang-undang Islam (syarī‘ah al-Islām) dengan apa yang layak untuknya” (Ibn Taymiyyah, 1998). Justeru, makalah ini bertujuan untuk meneliti semula, dengan lebih berhati-hati, sebab berlakunya perbezaan versi bacaan antara Michot dan Bayyah. Dalam erti kata lain, apa rasional yang telah digunakan oleh kedua-duanya untuk mengemukakan dua bacaan tersebut. Fokus hanya diberikan kepada dua tulisan ini. Selain itu, makalah ini juga mahu memberikan pandangan, setelah melakukan analisa terhadap hasil tulisan Michot dan Bayyah, tentang mana satukah versi bacaan yang dilihat lebih tepat. Teks ‘Fatwa Mardin’ Makalah ini mahu memulakan penganalisaan terhadap teks ‘Fatwa Mardin’ yang digunakan oleh Michot terlebih dahulu. Michot menggunakan naskhah Majmū’ah al-Fatāwā yang dicetak pada tahun 1981 dalam 37 jilid di Rabat oleh Maktabah al-Ma’arif. Naskhah ini disunting oleh Muḥammad ‘Abd al-Raḥman b. Qāsim (selepas ini Ibnu Qāsim). Naskhah cetakan Rabat ini mengemukakan ungkapan ‘yuqātal’ di dalam ‘Fatwa Mardin’ dan boleh ditemui pada halaman 502 hingga 503 dalam jilid yang ke 28. Untuk memastikan kekonsistenan penggunaan ungkapan ‘yuqātal’ dalam ‘Fatwa Mardin’, penulis telah membuat perbandingan dengan beberapa naskhah Majmū’ah al-Fatāwā cetakan yang lain. Naskhah-naskhah yang dipilih ini merupakan naskhah yang paling popular dan disimpan oleh sebahagian besar perpustakaan utama dunia baik dalam negara ataupun di luar negara. Naskhah pertama yang disemak ialah cetakan 5 jilid oleh penerbit Dar al-Fikr, Beirut, tahun 1980. Teks ‘Fatwa Mardin’ boleh ditemui pada halaman 279-280 dalam jilid yang keempat. Naskhah ini menyebut ungkapan ‘yuqātal’. Naskhah kedua pula dicetak pada tahun 1978 tanpa dinyatakan syarikat yang menerbitkannya. Naskhah ini juga disunting oleh Ibnu Qāsim dan mempunyai 37 jilid. Naskhah ini memuatkan teks ‘Fatwa Mardin’ pada halaman 240-241 dalam jilid yang ke 28. Ungkapan ‘yuqātal’ yang sama turut digunakan di dalam naskhah ini. Seterusnya naskhah ketiga yang disemak ialah naskhah tahun 1997. Naskah ini diterbitkan di Kaherah dalam 20 jilid oleh penerbit Dar al-Wafa dan disunting oleh Anwār al-Bāz (selepas ini al-Bāz) dan ‘Āmir al-Jazzār (selepas ini al-Jazzār). Sama seperti naskhah sebelumnya, naskhah Kaherah ini juga menyebut ungkapan ‘yuqātal’ pada halaman 380, jilid 14. Naskhah berikutnya yang dijumpai ialah terbitan Maktabah al-‘Ubaykan, Riyadh. Naskhah ini diterbitkan pada tahun 1998 dalam 20 jilid dan disunting oleh al-Bāz dan al-Jazzār. Mereka juga menggunakan perkataan ‘yuqātal’ di dalam teks ‘Fatwa Mardin’ yang boleh didapati pada halaman 401 dalam jilid yang ke 14. Ungkapan yang sama juga boleh didapati dalam naskhah 20 jilid yang disunting oleh ‘Abd al‘Azīz Jundī dan Ashraf Jalāl Sharqāwī terbitan tahun 2006 oleh penerbit Dar al-Hadith, Kaherah. Begitu juga dalam naskhah tahun 2011 yang diterbitkan sebanyak 20 jilid oleh penerbit Dar Ibn Hazm, Beirut. Naskhah suntingan al-Bāz dan al-Jazzār ini menyebut perkataan yang sama. Terdapat sebuah naskhah yang agak lama iaitu diterbitkan pada tahun 1908 oleh penerbit Matba’at Kurdistan, Kaherah sebanyak lima jilid. Seperti enam naskhah “Majmū’ah al-Fatāwā” sebelumnya, ungkapan‘yuqātal’ juga digunakan di dalamnya. Selain itu, di dalam naskhah terjemahan “Majmū’ah al-Fatāwā” ke dalam Bahasa Melayu pula, perkataan ‘diperangi’ digunakan sebagai terjemahan yang merujuk kepada ungkapan ‘yuqātal’. Naskhah terjemahan ini dihasilkan oleh Ahmad Syaikhu dan diterbitkan oleh penerbit Darul Haq, Jakarta pada tahun 2005. Berdasarkan semakan terhadap lapan naskhah “Majmū’ah al-Fatāwā” di atas yang diterbitkan antara tahun 1908 hingga 2011, dan satu naskhah terjemahan bahasa Melayu, semuanya didapati konsisten menggunakan ungkapan ‘yuqātal’ dalam teks ‘Fatwa Mardin’. 223 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Seterusnya makalah ini mahu meneliti pula teks ‘Fatwa Mardin’ yang digunakan oleh Bayyah. Beliau didapati tidak memetik ‘Fatwa Mardin’ itu daripada mana-mana naskhah yang telah penulis kemukakan sebelum ini. Sebaliknya Bayyah hanya mengemukakan dua sumber: pertama ialah sebuah manuskrip yang menurut dakwaan beliau merupakan naskhah yang paling awal memuatkan ‘Fatwa Mardin’. Manuskrip yang dikenali oleh beliau sebagai ‘Manuskrip Damsyik’ (Damascus Manuscript) itu diperolehi daripada Perpustakaan Nasional Syria (Maktabah al-Asad al-Wataniyah). Manuskrip itu bertanda MS. Zahiriyya 2757, f. 192r. Gambarfoto di bawah ialah keratan manuskrip itu yang memaparkan baris akhir teks ‘Fatwa Mardin’. Gambarfoto 1: Keratan ‘Fatwa Mardin’ dalam Manuskrip Damsyik (MS. Zahiriyya 2757, f. 192r) Sumber: Michot Y. , 2011. Maklumat yang diperolehi tentang ‘Manuskrip Damsyik’ itu amat bergantung kepada analisa yang dibuat oleh Michot (2011). Tidak ada maklumat lain setakat ini yang telah dijumpai tentangnya. Tarikh pada kolofon yang dideskripsikan ketika digunakan di dalam perpustakaan itu ialah 19 Jumada 1 774/16 November 1372 dan ditandatangani oleh seorang penyalin yang bernama Aḥmad b. Muḥammad b. Aḥmad al-Shushtarī al-Ba‘lī al-Ḥanbalī (Michot Y. , 2011). Dari sudut kesahihan sama ada manuskrip itu benar-benar terdapat di sana dan masih lagi berada di sana, tidak dapat dipastikan, kerana sejak Mei 2019 hingga sekarang laman web rasmi yang dibina untuk perpustakaan itu (www.alassad-library.gov.sy) masih gagal untuk diakses. Selain itu, penulis juga tidak dapat memastikan sama ada salinan manuskrip itu benar-benar ditiru daripada tulisan asal milik Ibnu Taymiyyah. Setakat pengetahuan penulis, belum dijumpai terdapat pengkaji lepas, termasuk Bayyah, yang mendakwa salinan ‘Manuskrip Damsyik’ itu seratus peratus telah mengikut tulisan asal Ibnu Taymiyyah. Justeru, penulis mendapati dakwaan Bayyah yang mengatakan bahawa manuskrip itulah yang paling awal memuatkan kandungan ‘Fatwa Mardin’ masih boleh dikatakan belum muktamad dan perlu kepada penyelidikan lanjut yang lebih mendalam. Walau bagaimanapun, ‘Manuskrip Damsyik’ itu telah dikemukakan oleh Bayyah (2011) sebagai sumber pertama digunakan untuk bercakap tentang ‘Fatwa Mardin’. Seperti yang boleh dilihat dalam gambarfoto 1 di atas, kelihatan seluruh ayat tidak mempunyai tanda-tanda diakritik. Namun, jika diperhatikan betul-betul gambarfoto 1 itu, terdapat dua perkataan yang ditulis dengan cara yang hampir sama: pertama ialah perkataan yang kelima dari atas sebelah kanan; dan kedua ialah perkataan yang terletak di penjuru atas sebelah kiri. Menurut Bayyah, dua perkataan itu harus dibaca sebagai ‘yu‘āmal’. Dan ungkapan yang terletak di penjuru atas kiri itulah yang menjadi polemik antara beliau dengan Michot. Sumber kedua yang digunakan oleh Bayyah ialah kitab yang berjudul al-Adāb al-Shar‘iyyah (selepas ini al-Adāb), hasil tulisan Shams al-Dīn b. Mufliḥ (selepas ini Ibnu Mufliḥ; m. 763/1362), menurut al-Turayri (2010), beliau ialah salah seorang pelajar Ibnu Taymiyyah. Bayyah mendakwa di dalam kitab itu terdapat kandungan yang memuatkan teks ‘Fatwa Mardin’ dan Ibnu Mufliḥ menggunakan ungkapan ‘yu‘āmal’. Penulis telah membuat semakan terhadap kitab al-Adāb cetakan tahun 1999 oleh penerbit Mu’assasat al-Risalah, Beirut dan 224 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 mendapati teks ‘Fatwa Mardin’ itu memang wujud. Justeru, berdasarkan penemuan terhadap tulisan Ibnu Mufliḥ itu, maka Bayyah berpendapat bahawa perkataan tanpa tanda diakritik yang terdapat dalam ‘Manuskrip Damsyik’ boleh dibaca sebagai ‘yu‘āmal’, seperti yang disebut oleh Bayyah: “…make the truth evident concerning this question” (Bayyah, 2011). Untuk memudahkan tujuan penganalisaan terhadap semua naskhah yang telah diteliti berhubung teks’ Fatwa Mardin’, sebelum dibuat penelitian lanjut secara kaedah intertekstualiti, penulis menyusun naskhah-naskhah yang disebut di atas dalam jadual berikut: Jadual 1: Sumber ‘Fatwa Mardin’ Judul 1. Majmū’ah alFatāwā 2. Majmū’ah alFatāwā 3. Majmū’ah alFatāwā 4. Majmū’ah alFatāwā 5. Majmū’ah alFatāwā 6. Majmū’ah alFatāwā 7. Majmū’ah alFatāwā 8. Majmū’ah alFatāwā 9. Majmū’ah alFatāwā (terjemahan Melayu) 10. Manuskrip Damsyik Penerbit/Tahun Maktabah al-Ma’arif, Rabat/1981 Dar al-Fikr, Beirut/1980 Tiada dinyatakan penerbit/1978 Dar al-Wafa, Kaherah/1997 Maktabah al-‘Ubaykan, Riyadh/1998 Dar al-Hadith, Kaherah/2006 Dar Ibn Hazm, Beirut/2011 Matba’at Kurdistan, Kaherah/1908 Darul Haq, Jakarta/2005 MS. Zahiriyya 2757, f. 192r Mu’assasat al-Risalah, Beirut/1999 Penyunting Ibnu Qāsim Ungkapan yuqātal Tidak dinyatakan yuqātal Ibnu Qāsim al-Bāz & alJazzār yuqātal yuqātal al-Bāz & alyuqātal Jazzār yuqātal Jundī & yuqātal Sharqāwī yuqātal al-Bāz & alJazzār yuqātal Tidak dinyatakan Ahmad Syaikhu ‘yu‘āmal’ (penterjemah) al-Shushtarī ‘yu‘āmal’ (penyalin) al-Arna’ut & al-Qayyam 11. al-Adāb alShar‘iyyah Sumber: Melalui Analisa Yang Dibuat Oleh Penulis Berdasarkan jadual 1 di atas, penulis mendapati walaupun naskhah-naskhah Majmū’ah alFatāwā itu diterbitkan di lima buah negara yang berbeza dan disunting pula oleh lima orang penyunting yang berlainan, namun semua naskhah konsisten menggunakan ungkapan ‘yuqātal’. Manakala ungkapan ‘yu‘āmal’ disebut hanya dalam dua sumber iaitu ‘Manuskrip Damsyik’ yang berupa keratan helaian dalam kolofon dan kitab tulisan Ibnu Mufliḥ. Satu persoalan yang mungkin boleh ditimbulkan di sebalik corak bacaan di atas ialah tidak ada langsung naskhah Majmū’ah al-Fatāwā sejak tahun 1908 hingga 2011 yang menyebut ungkapan ‘yu‘āmal’. Dalam hal ini, penulis mendapati terdapat tiga kemungkinan yang boleh 225 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 dikemukakan; pertama ialah berkemungkinan semua lima orang penyunting tidak mengetahui tentang ‘Manuskrip Damsyik’ dan terlepas pandang tulisan Ibnu Mufliḥ; kedua ialah wujud kemungkinan mereka mengetahui tentang kedua-dua sumber itu tetapi masih beranggapan ungkapan ‘yuqātal’ itulah yang paling sahih; dan ketiga ialah terdapat juga kemungkinan bahawa variasi bacaan itu mula dimaklumi oleh semua penyunting sebaik sahaja Bayyah membuat pendedahan tentangnya pada tahun 2011 dan mungkin mereka sedang bersedia untuk membetulkannya dalam cetakan-cetakan yang akan datang. Setelah meneliti pelbagai aspek yang berkaitan dengan turut mengambil kira tahap keahlian dan pengalaman para penyunting naskhah, maka penulis berpendapat bahawa kemungkinan yang kedua adalah lebih munasabah untuk digunakan. Penulis merasakan kurang logik jika tiada langsung sarjana atau penyunting manuskrip sebelum Bayyah yang tidak mengetahui tentang kewujudan ‘Manuskrip Damsyik’ dan kitab al-Adāb. Selain itu, hampir semua naskhah Majmū’ah al-Fatāwā dicetak dengan menggunakan ungkapan ‘yuqātal’. Malah, tidak juga didengari ada komen atau pendapat yang selari dengan Bayyah dikemukakan sebelum ini oleh ulama-ulama besar di negara Arab khususnya di Arab Saudi yang diketahui banyak merujuk kepada karya-karya besar Ibnu Taymiyyah (Sharif M. , 2017; Bori, 2018). Penulis juga tidak melihat wujud usaha atau perkembangan terkini dalam kalangan sarjana di negara-negara Arab dan Barat untuk menggantikan ungkapan ‘yuqātal’ itu dengan ‘yu‘āmal’. Ketiadaan respons dalam usaha tersebut sehingga ke hari ini boleh memberikan petunjuk bahawa ungkapan ‘yu‘āmal’ dalam versi bacaan Bayyah belum lagi diterima sepenuhnya. ‘Fatwa Mardin’ Secara Intertekstual Dalam bahagian ini, penulis mahu meneliti pula teks ‘Fatwa Mardin’ dengan teks-teks lain yang relevan. Di dalam kandungan teks ‘Fatwa Mardin’ seperti yang telah dikemukakan di atas, Ibnu Taymiyyah menonjolkan pendapatnya tentang kedudukan pemerintah kota Mardin. Menurut Ibnu Taymiyyah (1998), pemerintah kota Mardin pada waktu itu ialah pihak Mongol. Ibnu Taymiyyah telah didapati terlibat secara langsung mencipta isu dengan pihak Mongol (Sharif M. F., 2011). Pendapat Ibnu Taymiyyah tentang Mongol, menurut Hillenbrand (1999) dapat dikesan dalam banyak karya yang dihasilkan oleh beliau. Justeru, untuk mendapatkan gambaran menyeluruh tentang Mongol, maka pada hemat penulis, perlu dan mustahak untuk disemak teks-teks fatwa atau kenyataan lain yang dikemukakan oleh Ibnu Taymiyyah berhubung dengan kedudukan Mongol yang mana dilihat amat signifikan dari aspek pengaruh dan kelibat mereka pada zaman beliau sendiri. Dengan cara ini barulah boleh dikenal pasti apakah sikap sebenar yang ditunjukkan oleh Ibnu Taymiyyah kepada Mongol dan berdasarkan sikap beliau itu barulah dapat satu cadangan dikemukakan oleh makalah ini sebagai salah satu usaha untuk menguraikan kemelut tentang ungkapan yang betul dalam ‘Fatwa Mardin’. Perbincangan tentang Mongol dalam karya Ibnu Taymiyyah boleh dijumpai melalui beberapa penulisan moden. Antaranya ialah buku penulis sendiri yang berjudul Ibn Taymiyyah on Jihad and Baghy. Melalui buku ini, penulis (Sharif M. F., 2011) telah membuat penganalisaan terhadap kenyataan-kenyataan Ibnu Taymiyyah berhubung Mongol yang dikutip daripada karya-karya Ibnu Taymiyyah. Hillenbrand (1999) dan Rapoport (2010) juga dikesan telah memuatkan sedikit analisa tentang hubungan ini dalam tulisan masing-masing. Ibnu Taymiyyah telah mengeluarkan fatwa bahawa tentera Mongol yang beragama Islam boleh diperangi dalam jihad qitāl. Itu dianggap sebagai salah satu pencapaian terbesar Ibnu Taymiyyah pada zamannya, seperti yang telah disebut dalam buku penulis (Sharif M. F., 2011): 226 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 “Ibn Taymiyyah’s most significant achievement was his key role in initiating jihād against the Mongols. At that time, the Mongols were the greatest danger facing the entire Muslim, because of their military power and the terrifying nature of their warfare. Ibn Taymiyyah was not satisfied with simply appealing to the sultans only, but he also addressed the public and gave the fatwā necessitating the defending of Islam against the Mongols.” Fatwa Ibnu Taymiyyah yang membolehkan umat Islam melakukan jihad qitāl terhadap Mongol telah menimbulkan reaksi dalam kalangan sarjana Muslim lain pada zamannya (Sharif M. F., 2011; Hillenbrand, 1999; Rapoport & Ahmed, 2010). Hal ini kerana terdapat larangan umum disebutkan di dalam al-Qu’ran yang tidak membenarkan peperangan sesama orang Islam (lihat Surah al-Nisa’: 93). Ibnu Taymiyyah telah menjelaskan kedudukan Mongol ini di dalam kitab Thalāth Rasā’il (1993) bahawa kewajaran memerangi Mongol diperolehi melalui pengajaran daripada dua kisah insiden peperangan yang berlaku pada zaman Khulafa’ al-Rashidun: pertama ialah antara Khalifah Abū Bakr al-Ṣiddiq (m. 14/634) dengan golongan yang enggan membayar zakat; dan kedua ialah antara Khalifah ‘Alī b. Abī Ṭālib (m. 40/660) dengan kumpulan Khawarij: “Ibn Taymiyyah presented the analogy of the Khawārij that was fought by ‘Alī b. Abī Ṭālib, and the group who denounced the duty of zakāh that was fought by Abū Bakr al-Ṣiddiq” (Sharif M. F., 2011). Dua kisah peperangan di atas telah memberikan petunjuk bahawa golongan yang enggan membayar zakat itu diperangi kerana mereka, menurut ijtihad Khalifah Abū Bakr, telah terkeluar daripada agama Islam dan membahayakan perpaduan umat Islam; manakala golongan Khawarij pula diperangi, walaupun mereka masih beragama Islam, kerana mereka ghulūw atau berpegang kepada fahaman yang ekstrim, membudayakan perbuatan kafir-mengkafir (takfiri) dan membunuh orang Islam yang tidak sealiran dengan mereka (Sharif M. F., 2011). Justeru, apabila Ibnu Taymiyyah membuat perbandingan antara Mongol dengan dua golongan di atas, perkara yang boleh disimpulkan daripada perbandingan itu ialah kedudukan Mongol itu boleh dibahagikan kepada dua keadaan yang utama: pertama, Mongol itu boleh dianggap murtad dan membahayakan komuniti Islam; kedua, Mongol itu juga boleh dianggap ghulūw. Berdasarkan kepada analisa di atas, penulis berpendapat bahawa terdapat ruang yang munasabah atau maakul bahawa pemerintah Mongol yang menjadi subjek dalam ‘Fatwa Mardin’ tidak terlepas daripada mana-mana dua keadaan tadi iaitu sama ada pemerintah Mongol di kota Mardin itu telah menjadi murtad ataupun menjadi ghulūw, sekaligus dianggap boleh membawa ancaman kepada keamanan yang sepatutnya dinikmati oleh penduduk yang beragama Islam di kota itu. Berdasarkan premis itu, makalah ini mendapati dakwaan Bayyah bahawa bacaan ‘yu‘āmal’ itulah yang sepatutnya digunakan dalam ‘Fatwa Mardin’ didapati agak longgar. Apabila dilihat semula kepada komentar yang dibuat oleh Bayyah (2011) berhubung penggunaan ungkapan ‘yu‘āmal’ itu, Bayyah dilihat agak terkesan dengan perkembangan politik semasa yang berlaku khususnya yang melibatkan kegiatan kumpulan teroris. Menurut al-Turayri (2010), kebimbangan Bayyah dapat dikesan apabila beliau mengaitkan ‘Fatwa Mardin’ yang menggunakan ungkapan ‘yuqātal’ dengan pandangan ekstrim yang dimiliki oleh ‘Abd al-Salām Faraj (selepas ini Faraj): “the corrupted text of the Mardin fatwa [teks yang menggunakan ungkapan ‘yuqātal’] has become the basis for the legitimization of many violent and militant groups within Muslim society. Among those who used the fatwa in this manner was Abdussalam Faraj in his book al-Faridah ahl-Ghai’ibah (p. 6), which has become a manifesto for militant groups.” (al-Turayri, 2010). Faraj adalah seorang juruteknik elektrik berbangsa Mesir yang dipercayai telah memberikan inspirasi kepada kumpulan militan lain agar melakukan pemberontakan sehingga menyebabkan berlakunya pembunuhan ke atas 227 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Presiden Anwar Sadat pada tahun 1982. Menurut Jansen (1986), teks ‘Fatwa Mardin’ telah disebut lebih daripada sekali dalam buku yang ditulis oleh Faraj. Walaupun penulis tidak pasti sama ada Bayyah telah membaca buku Jansen itu dan kemudian terpengaruh dengan ulasan yang dikemukakan dalam buku itu, namun begitu penulis percaya tulisan Faraj yang merujuk kepada ‘Fatwa Mardin’ itu dan konspirasi pembunuhan Anwar Sadat telah diketahui oleh Bayyah. Kerisauan Bayyah terhadap kesilapan ungkapan ‘yuqātal’ barangkali akan menjadi lebih bertambah jika beliau mengetahui bahawa kumpulan militan ISIL (the Islamic State of Iraq and the Levant) turut memanipulasikan ‘Fatwa Mardin’ untuk menyokong beberapa tindakan keganasan yang dilakukan oleh mereka (aljazeera, 2015). Meskipun begitu, tidaklah begitu penting dalam konteks perbincangan makalah ini untuk meneliti bagaimana Faraj dan kumpulan militan lain menggunakan ‘Fatwa Mardin’ secara tidak bertanggungjawab, sebaliknya hal yang ingin penulis tunjukkan melalui insiden Faraj di atas ialah Bayyah telah mencadangkan ungkapan ‘yu‘āmal’ sebagai ganti ‘yuqātal’ dalam ‘Fatwa Mardin’ kerana kebimbangannya terhadap ancaman kumpulan militan: “Ibn Taymiyya’s fatwa concerning Mardin can under no circumstances be appropriated and used as evidence for leveling the charge of kufr (unbelief) against fellow Muslims, rebelling against rulers...” (Bayyah, 2011). Kesimpulan Perbincangan Ibnu Taymiyyah tentang ‘Fatwa Mardin’ seperti yang dimuatkan dalam Majmū’ah al-Fatāwā sebenarnya bermula dengan sebuah soalan seperti berikut: “[Ibnu Taymiyyah] moga Allah mengasihinya, telah disoal tentang kota Mardin. Adakah ia [Mardin] domain perang (balad ḥarb) atau domain aman (balad silm)? Dan adakah penduduk Islam yang tinggal di dalamnya [Mardin] mempunyai kewajipan untuk berhijrah ke negara Islam atau tidak? Dan jika hijrah itu wajib ke atasnya dan dia tidak berhijrah, dan dia memberi pertolongan kepada musuh-musuh Islam dengan dirinya atau hartanya, adakah dia berdosa kerana melakukannya? Dan orang yang menuduhnya sebagai munafik (nifāq) dan mengeji dengannya [memanggilnya dengan gelaran munafik] berdosa atau tidak?” (Ibn Taymiyyah, 1998). Ketika memberikan jawapan, Ibnu Taymiyyah tidak hanya membataskan respons beliau kepada soalan itu, sebaliknya beliau telah mengambil peluang itu untuk mengemukakan perbincangan yang lebih lanjut berhubung status kota Mardin termasuklah pihak Mongol yang memerintah kota itu. Ibnu Taymiyyah tidak membataskan kota Mardin hanya kepada dua domain klise yang utama iaitu dār al-islām dan dār al-ḥarb seperti yang sering disebutkan oleh para fuqaha sebelum beliau. Sebaliknya, Ibnu Taymiyyah menggunakan domain baru iaitu murakkab kepada kota Mardin. Dan melalui perincian yang beliau jelaskan dalam ‘Fatwa Mardin’, dār al-murakkab itu ialah bukan dār al-islām dan dār al-ḥarb, malah sebuah domain yang mempunyai gabungan ciri-ciri yang terdapat dalam dār al-islām dan dār al-ḥarb. Berdasarkan analisis yang dijalankan terhadap teks ‘Fatwa Mardin’, penulis tidak meragui bahawa teks fatwa itu memang benar-benar merupakan pendapat Ibnu Taymiyyah. Penulis tidak menjumpai setakat ini terdapat pertikaian dalam kalangan sarjana tentang kesahihan teks fatwa itu. Walau bagaimanapun, polemik tentang teks ‘Fatwa Mardin’ hanya dikesan berlaku tentang ungkapan yu‘āmal’ atau ‘yuqātal’, khususnya antara Michot dengan Bayyah. Sebanyak sembilan naskhah Majmū’ah al-Fatāwā dari pelbagai edisi cetakan dan suntingan termasuk terjemahan di dalam bahasa Melayu telah disemak. Semua naskhah itu konsisten menulis ungkapan‘yuqātal’. Penulis tidak mendapati setakat ini berlaku perbincangan yang serius dalam kalangan sarjana di negara-negara Arab, penyalin dan pakar manuskrip khususnya penyunting-penyunting karya Ibnu Taymiyyah untuk melakukan membetulkan ungkapan yang telah sedia ada itu. Seterusnya teks ‘Fatwa Mardin’ itu dibandingkan dengan teks-teks lain secara intertekstual dan mendapati Ibnu Taymiyyah berpendapat bahawa kedudukan Mongol 228 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 pada zamannya terbahagi kepada dua keadaan yang mana amat bergantung kepada tindakan yang mereka lakukan, iaitu sama ada menjadi murtad atau ghulūw. Dengan dapatan tersebut, hasil kajian mendapati bahawa versi bacaan Michot iaitu menggunakan ungkapan ‘yuqātal’ lebih tepat. Justeru, makalah ini mahu mencadangkan agar ungkapan ‘yuqātal’ seperti yang dibaca oleh Michot wajar terus dikekalkan dan digunakan kepada teks ‘Fatwa Mardin’. * Penulis ingin merakamkan penghargaan kepada Geran Penyelidikan Bridging-Insentif Universiti Sains Malaysia (304.PHUMANITI.6316408) yang telah membiayai penyelidikan ini dari 15 Disember 2018 hingga 14 Disember 2019. References Abu Yusuf, Y. (1979). Kitab al-Kharaj. (A. A. Ali, Trans.) Lahore: Dar al-Ulum. Abu Zahrah, M. (1995). Al-'Alaqat al-Duwaliyah fi al-Fikr al-'Islam. Madinah: Dar al-Fikr al'Arabi. Al-Alwani, T. (1998). Globalization: Centralization not Globalism. The American Journal of Islamic Social Sciences, 15(7), 3-15. Ali Nadwi, A. (1977). Islam and the World. (M. Kidwai, Trans.) Beirut: International Islamic Federation of Student Organizations. aljazeera. (4 Feb, 2015). ISIL video purports to show Jordanian pilot's killing. Retrieved 15 July, 2019, from www.aljazeera.com: https://www.aljazeera.com/news/middleeast/2015/02/isil-releases-video-showingkilling-jordanian-pilot-150203163349915.html al-Mawardi, '. (1996). al-Ahkam al-Sultaniyyah. (A. Yate, Trans.) London: Ta-Ha Publishers. al-Sarakhsi, S.-D. (1992). Sharh li siyar al-kabir. Lubnan: Dar al-Kutub al-Ilmiyyah. al-Shafi'i, M. (1904). al-Umm. (I. b. al-Muzani, Ed.) Cairo: Dar al-Kutub al-'Ilmiyyah. al-Turayri, A. a.-W. (29 June, 2010). The Mardin Conference-Understanding Ibn Taymiyyah's Fatwa. Retrieved 3 March, 2019, from Muslim Matters: http://muslimmatters.org/2010/06/29/the-mardin-conference-a-detailed-account/ al-Zuhayli, W. (1962). Athar al-harb fi al-fiqh al-Islami. Lubnan: Dar al-Fikr. Armstrong, K. (2002). Islam: A Short History. London: Phoenix Press. Audah, J. (2012). Bayna al-Shari'ah wa al-Siyasah. Beirut: Arab Network for Research and Publishing. Barclay, J. (2010). Anwar al-Awlaki Attacks Mardin Conference's Declaration on Jihad. TerrorismMonitor, VIII(42), 6-9. Bayyah, '. (t.t. t.t., 2011). The New Mardin Declaration. Retrieved 2019, from binbayyah.net: http://binbayyah.net/english/the-new-mardin-declaration/ Bazzano, E. (2015). Ibn Taymiyya, Radical Polymath, Part 2: Intellectual Contributions. Religion Compass, 9(4), 117-139. Black, A. (2001). The History of Islamic Political Thought. Edinburgh: Edinburgh University Press. Bori, C. (2017). Dar al-islam/dar al-harb: Territories, People, Identities. Cyber Review of Modern Historiography, 21(1), 143-149. Bori, C. (2018). Ibn Taymiyya (14th to 17th Century): Transregional Spaces of Reading and Reception. The Muslim World, 108(1), 87-123. doi:10.1111/muwo.12230 Bosworth, C. (2004). New Islamic Dynasties. Edinburgh: Edinburgh University Press. Enayat, H. (2005). Modern Islamic Political Thought . London: I.B Tauris. Hamidullah, M. (1977). Muslim Conduct of State. Lahore: Sh. Muhammad Ashraf. Haron, Z., & Hussin, N. (2013). A Study of the Salafi Jihadist Doctrine and the Interpretation of Jihad by Al Jama'ah Al Islamiyah. KEMANUSIAAN, 20(2), 15-37. 229 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Hassan, M. H. (April, 2017). The Danger of Takfir (Excommunication): Exposing IS' Takfiri Ideology. Counter Terrorist Trends and Analyses, 9(4), 3-12. Hillenbrand, C. (1999). The Crusades: Islamic Perspectives. Edinburgh: Edinburgh University Press. Ibn Taymiyyah, A.-H. (1993). Thalath rasa'il fi al-jihad. (M. Su'aylik, & I. al-'Ali, Eds.) 'Amman: Dar al-Nafa'is. Ibn Taymiyyah, A.-H. (1998). Majmu'ah al-Fatawa. Riyadh: Maktabah al-'Ubaykan. Jansen, J. (1986). The Neglected Duty: The Creed of Sadat's Assasins and Islamic Resurgence in the Middle East. New York: Macmillan. Michot, Y. (2011). Ibn Taymiyya's "New Mardin Fatwa". Is genetically modified Islam (GMI) carcinogenic? The Muslim World, 101(2), 130-181. Michot, Y. (2012). Ibn Taymiyya. In G. Bowering, & G. Bowering (Ed.), The Princeton Encyclopedia of Islamic Political Thought (pp. 238-241). Princeton: Princeton University Press. Rahimullah, R. H., Larmar, S., & Abdalla, M. (2013). Radicalization and Terrorism: Research within the Australian Context. International Journal of Criminology and Sociology, 2(1), 180-185. doi:http://dx.doi.org/10.6000/1929-4409.2013.02.18 Rapoport, Y., & Ahmed, S. (2010). Ibn Taymiyya and his Times. In Y. Rapoport, S. Ahmed, Y. Rapoport, & S. Ahmed (Eds.), Ibn Taymiyya and His Times (pp. 3-22). Oxford: Oxford University Press. Robinson, F. (1994). Atlas of the Islamic World since 1500. Amsterdam: Time-Life Books. Sharif, M. (2017). Perayaan Maulid Menurut Ibnu Taymiyyah dalam Iqtida'. KEMANUSIAAN, 24(1), 51-80. Sharif, M. F. (2011). Ibn Taymiyyah on Jihad and Baghy. Pulau Pinang: Penerbit Universiti Sains Malaysia. Watt, W. (1999). Islamic Political Thought. Edinburgh: Edinburgh University Press. 230 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 THE IMPLEMENTATION OF MAQASHID SYARIAH IN FORMING NAZHIR ORGANIZATION AND LEGAL ENTITY FOR INDONESIAN WAQF REGULATION Ani Yumarni1 Endeh Suhartini2 Mulyadi3 1 Faculty of Law, Djuanda University of Bogor (UNIDA), Indonesia, (E-mail: [email protected]) Faculty of Law, Djuanda University of Bogor (UNIDA), Indonesia, (E-mail: [email protected]) 3 Faculty of Law, Djuanda University of Bogor (UNIDA), Indonesia, (E-mail: [email protected]) 2 Abstract: The concept of Waqf in the perspective of Imam Syafi'i confirms that the pillars of waqf consist of: Wakif (the people), Mauquf alaihi, mauquf bihi, and Ikrar Wakaf (statements). Meanwhile, the concept of Nazhir waqf developed in Indonesia nowadays is through the regulation in Law Number 41 of 2004 and Government Regulation No. 28 of 1977 about Perwakafan Tanah Milik. In the practice of administering and managing waqf property, Islam outlines that the community, especially Muslims, must have experience and capacity so that the ummah is able to fulfill their needs. Nazhir ability in having productive thinking and applying modern management of waqf assets is needed in order to realize a tangible contribution from a waqf asset in ensuring the sustainability of the social interests of the community. The issue of social interests of the general public is very synonymous with the joints listed in Maqashid Syariah, namely maintaining Religion, Maintaining the Soul, Maintaining Intellect, Maintaining Descendants, and Maintaining Property. This paper confirms that the establishment of the Nazhir institution in the Indonesian Waqf Act is an embodiment of the explanation of the provisions in sharia that are global in nature (mujmal). Keywords:Maqashid Syariah, Nazhir, UU Waqf, Indonesia Introduction Coulson (1969) states that the one of the most popular ways of tying up property in traditional Islam was by a settelement under the waqf system. The essence of a waqf lies in the relinquishment by the founder of his ownership of the property which is the subject of the settlement. The property henceforth belongs in perpetuity only to Allah and therefore cannot be transferred by any form of alienation. The institution of waqf was therefore often used to established a family settlement, the income being enjoyed by the founder’s children or other relatives, generation after generation. Two "holy cities", also known as "Al Haramain", are institutions of Waqf that illustrate how the spirit of Muslims in developing waqf which is useful to fulfill the welfare of the residents of these two cities. Hoexter underlined how the relationship between al-Haramain and the environment around the Arabian Peninsula. Contributions to the poor in Mecca and Medina are a source of pride for Islam and as a form of Islam existence in the presence of state authorities (Thielmann, 2001, p.1). At the time of the Al Mamluk in Egypt, which received appreciation from Ibn Bathutah (1304-1377 AD) and Ibn Khaldun (1332-1406 AD), where the education system and the construction of public libraries increased rapidly at that time, which was caused by the role of waqf. Meanwhile, at this time also known as waqf ‘servant’ who was represented to care for religious institutions, Waqf to help the needy and poor, also included waqf for the facilities in Haramain, Mecca and Medina. This Waqf for Haramain was first carried out by King Shaleh bin al-Nasir who bought the village of Bisus and was represented 231 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 to finance the kiswah (cloth) of the Ka'bah each year and replace the cloth of the Prophet Muhammad's grave and its pulpit every five years. According to Sanrego (2018), Islam has incorporated into the structure of its pillars a social self-help preparation by giving contribution according to their individual abilities to fulfill their brotherly vision. So that everyone enjoys his dignity as a human beings on earth and his brother's attention as one of the members of the ummah. while Islam requires every Muslim to make ends meet, he also establishes a collective obligation for Muslim communities to meet the needs of all those who could not help themselves because of disabilities that are beyond their control. If all of these obligations have been fulfilled, but there is still poverty coupled with wealth, the community is not worthy of being seen as a true Muslim community (p. 179). As the Messenger of Allah. said: "It is not a true Muslim, those whose stomachs are full while their neighbors are starving". In the Prophet's Hadith narrated by Imam Muslim (An-Naisabuuri, tth), namely: "From Abu Hurairah ra, Rasulullah saw. said: ‘When a human dies. Disconnected from his charity except for three things (ie): from alms fingers, useful knowledge, or pious children who pray for them." (Muslim history, no. 1631) Furthermore, Sanrego (2018) stated that to ensure or guarantee the sustainability of a community for both micro and macro level (in the context of the country) - which is safe and harmonious, Islam makes social guarantee (at-takaful al-Ijtima'i) with several the financial instruments mentioned above. In fact, this could have a positive impact on the country's economy as well as a balance of monetary stability. Besides the role of the government naturally, the calling of the community to jointly create this social security system will naturally be realized when the concept of ukhuwwah is properly understood by every Muslim (p. 212). As stated by Mulla & Alam (2013), cash waqf for example; by having cash waqf collected from the community as wakif (provision of waqf funds), the government can become Nazir (waqf fund managers) who can use the waqf funds for government projects that are low risk and bring significant benefits (usually infrastructure projects for the public interest ). By having this, there are at least three positive effects resulted; (1) the government can get interest-free funds and release the dependence and "entanglement" of debt to other countries, (2) the benefits of low-risk based projects can be used as redistribution income for the benefit of the wider community (social security and others), (3) as a counterweight to national financial stability and can even contribute to national economic growth in the long run (Sanrego, 2018, p. 213). Regarding to the formulation of the ideals of Indonesian State Law as stated in the Preamble of the 1945 Constitution as strongly attached to the term social justice for all Indonesian people, symbolized by the symbol of rice and cotton, both the version of Bung Karno and Muhammad Yamin, referred to as "welfare the people or walfare, only, not referred to " social welfare "or with the words" social justice for all the people of Indonesia ". The term welfare and social welfare certainly differ in their content, so the understanding of the state welfare must also be understood differently from the social welfare state (J. Asshiddieqy, 2016). 232 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Since the beginning before Indonesian independence, the practice and tradition of waqf has been known and developed and continues to grow until now, the number of waqf increased to 7 waqf and continued to increase on1751-1800 to 61 locations of waqf. The next, it has been developed in the 19th century with 303 locations of owned land waqf (D. Ali, 1988, p. 78). The practices and traditions of waqf has spread almost in the Indonesian archipelago. In Java, Waqf is practiced through the establishment of mosques and Islamic boarding schools, in other regions, such as Sumatra waqf practiced from the establishment of Surau in Minangkabau, in the hands of religious leaders, such as Sheikh Khatib, Sheikh Thaher Djalaludin, Sheikh Muhammad Djamil Djambek, Sheikh Ibrahim Musa, and Hajj Rasul, religious institutions; Surau and mosques were established. In addition, some waqf are used to develop religious schools, such as Thawalib, Parabek, and Diniyah (Azra, 2003, p. 49). According to Hasanah (2007), waqf has been known for a long time, but it only received special attention around 2001, when it was formed by the Directorate of Zakat and Wakaf of the Ministry of Religion of the Republic of Indonesia. However, this does not mean that waqf was not taken care by the government. Even in the days of the Dutch East Indies government waqf had received attention. This is indicated by the existence of several regulations relating to waqf, such as when the Religious Court (Pristerraad) was established (Stbl. Number 152 of 1882). One of the authorities is resolving the waqf problem. Therefore, in the period of the Dutch East Indies several regulations were implemented relating to representatives. These regulations include the Circular of the Secretary of the Governor of June 4, 1931 No. 125/3. The principle of Waqf as part of the Philanthropy in Islam is believed to be one of the basic means of embodiment of mutual assistance (mu'awwanah) (Kencana, 2017). Furthermore, Quthb (1994) asserted that people are responsible for protecting the weak members and maintaining their interests. He has to make war against those who disturb the weak. "... why do you not fight in the way of Allah and defend the weak men, women, and children ..." (Surah 4: 75). According to Qutb (1994), the problem of ownership (in this case the management and regulation of waqf assets) is the problem closest to the core of the issue of 'Social Justice'. As formulated in the MPR Decree Number 11 / MPR / 1978 concerning the Guidelines for Living and Practicing the Indonesian philosophy (Pancasila), the fifth principle of the Pancasila is translated into 11 points of value, namely: 1) Developing deeds; 2) Be fair; 3) Maintain a balance between rights and obligations; 4) Respecting the rights of others; 5) Like giving help to others; 6) Avoid extortion towards others; 7) Not a luxurious lifestyle; 8) Do not commit a harming acts to the public interest; 9) Like working hard; 10) Respect the work of others; 11) Together strive to achieve equitable and social justice progress. Islam views toward the problem of 'ownership politics' based on its universal philosophy, and its all-encompassed. Islam considers individual welfare and affirms social welfare, stands between individual interests and the interests of society without harming either party. Islam does not hinder the path of human nature and the rules of life that are genuine and its aims are noble (J. Asshiddiqie, 2017, p. 222). As stated in the regulation of Islamic waqf, there is no literature found which makes Nazhir as one of the pillars of waqf, while the waqf law in Indonesia includes Nazhir in the element of waqf. In the interests of the continuing the use of a waqf object, a figure of a personal or group of Nazhir becomes the dominant figure. 233 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The word Nazhir comes from the Arabic language, verb nazhara-yanzhuru-nazharan, which means keeping, maintaining, managing, and monitoring. Isim fa'ilnya, Nazhir means Supervisor, guardian, manager, manager, and administrator. Another name Nazhir, which is managing waqf property, is called qayyim or nazhir or mutawalli (D. Ali, 1985). In Islamic law, according to Manan (2006), although the jurists (fuqaha) do not include the nazhir as one of the pillars of waqf, because the jurists (fuqaha) argues that waqf is tabarru' (Sunnah worship). Even though the implementation of waqf is carried out anywhere. Nazhir's position is very important and central. It is on the shoulders of Nazhir that it is the responsibility to maintain, maintain and develop waqf so that the waqf can function as expected (p. 269). Nazhir is in charge of distributing the results of the waqf and using it for the benefit of the community as planned. Nazhir was able to manage and develop waqf productively and utilize the results using good management, besides that, he was able to collaborate internally with the Nazhirs themselves or with various parties, both at home and abroad who were concerned about the management and development of waqf ( Faturohman, 2014). The concept of Waqf in the perspective of Imam Syafi'i confirmed that the pillars of waqf consist of: Wakif, Mauquf alaihi, mauquf bihi, and Ikrar Wakaf. Meanwhile, the Nazhir waqf concept developed in Indonesia today, through regulation in Law Number 41 of 2004 and Government Regulation No. 28 of 1977 concerning Owned Land Representatives, confirms that the pillars of waqf consist of: wakif, object of waqf, Ikar Wakaf, Nazhir, Witness, and PPAIW-KUA. Which, the concept is a development of the Imam of Syafi'i's thoughts; 2) according to Imam Syafi'i, when stating the pledge does not appoint who will act as Nazhir, it can be concluded that the aim is to determine the legality of who is authorized to manage the waqf assets (Purwanto et al., 2016, p. 51) J. Asshiddiqie (2017) argues that in order to realize social justice for all the people of Indonesia, as the ideals of the rule of law, all elements, both state superstructure and society, need to be involved. First, the effectiveness role of the state and the role of the community are key and determinants. Even though the government has a very large position and role in the formulation and implementation of welfare and social justice policies (policy making and policy executing), it does not mean that only the government has the right and can be relied on to deal with social welfare issues fairly. Second, the legal norms, application, and enforcement in practice. Legal instruments have force that is compelling, especially through a system of sanctions inherent in it. Therefore, social welfare policies require legal instruments that support them to be applied and enforced as social welfare policies in practice. Third, the human and institutional factors. The formulators and stake holder of all public policies, including those in the fields of welfare and social justice, are none other than humans, namely human resources organized in government institutions, and non-governmental organizations in general, both regarding their quantity and quality. What is needed is not only knowledgeable and intelligent people, but also those who have passion in thinking and working for the benefit of the wider community, especially in the effort to realize social justice for all Indonesian people. Besides that, what is also very necessary is that they are expected to be able to work in an institution, with the ability to distinguish and separate all personal matters from institutional affairs, both state institutions, government and public institutions and non-governmental organizations or community organizations that give mandate to individuals to realize the ideals of social justice for the entire Indonesian community. Fourth, the importance of quantity and quality of services and social assistance. The importance of social services and social assistance for improving the quality of life of the community is an important issue that needs attention in welfare policies and social 234 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 justice. Social services and social assistance are related to social investment which is positively correlated with the quality of life of the community (p. 21). Nazhir's existence is one of the uniqueness of the form of Islamic philanthropic fund management, namely waqf. The same is true for other Islamic philanthropic funds, such as zakat, grants, infaq, and alms. However, one principle principle that applies in waqf, is the permanence of sustainability, and its usefulness, which is a long time. As the provisions stated in Article 1 paragraph (5) of the Waqf Law, waqf property is property that has long-term durability and / or long-term benefits and has economic value according to sharia which is represented by Wakif. Furthermore, in the Waqf Law it is stipulated that Nazhir is a person and / or legal entity that is assigned the task of maintaining and managing waqf property. According to Regulation number 41 of 2004 is categorized into two groups, namely individual Nazhir and Institutionalized Nazhir. An indidividual Nazhir needs to adhere to the following requirements: a. a citizen of the Republic of Indonesia b. a Muslim c. be an adult d. be sound of mind e. not under an amnesty f. resident in an area where the endowment is located. For an institutionalized Nāẓir, the requirements are: a. a legal Indonesian firm and located in Indonesia b. a representative in a district where the plot of land (waqf) is located c. every Nāẓir endowment is obliged to register to the Office of Religious Affairs to be legalized. d. the number of Nāẓir endowment in every district is determined by the Minister of Religious Affairs. Although the number of waqf assets that affect the economy is managed by mutawalli, mutawalli, on the other hand, it does not always have commitments in accordance with the purpose of waqf asset allocation, pragmatic tendencies in the management of waqf is found. So such management of waqf tends to occur by managers, because they have personal interests (Kuran, 2001). One example is the constraint in the management of waqf assets in the Philippines, which explains the reasons for the lack of maximum management of waqf assets, as follows (D. Gamon & Tagoranao, 2018, p. 1210): 1. Majority of the Muslim Filipinos do not understand the meaning and importance of waqf; 2. Some trustees or mutawalli abused or mismanaged the waqf properties and used it for their own benefit; 3. Waqf properties could not be developed because of lack of capital from halal sources; 4. Lack of interest from the ‘Ulama’ in promoting the teaching of Islam Relating to the advantages of waqf system; 5. Lack of support from private and goverment institutions; 235 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 6. Only few rich muslims are around, who are willing to give some part of their wealth for waqf purposes. Literature Review The sustainability and benefits of a waqf asset that is fully supported by the existence of the Nazhir Institution Five Rules in Maqashid Syariah Maqashid Sharia is the desired goal by al-Syâri ‘in the laws which is established through the holy texts of Sharia (nushss al-syarî‘ah) in the form of the Qur'an and Hadith. According to AlSyatibi (1996) the purpose of the benefits contained in Maqashid Syariah includes 5 (five) main things, namely protection of aqeedah / religion, protection of self / soul, protection of reason, protection of offspring, protection of self-respect, and protection of property. Maslahah is divided into three parts, namely darûriyyât, hâjiyyât and tahsîniyyât. Something that is able to guarantee the existence of each of the five main things is maslahah at the level of darriyyat. Something that is able to provide convenience and support for guaranteeing the existence of each of the five main things is maslahah at the level of the hâjiyyât. Something that is able to give beauty, perfection, optimism for guaranteeing the existence of each of the five main things is maslahah at the level of tahsîniyyât (Asmawi, 2014). Islamic Shari'a is intended to provide goodness, prosperity, and benefit for all humanity. Maqashid Syariah aims to safeguard the interests and needs of human beings in the world and the hereafter. The content contained in Maqashid Syariah is the secrets that have been set by Allah SWT. in every law that has been prescribed, namely to achieve happiness in individuals and society and to maintain the law to further prosper the world so as to achieve high perfection, kindness, progress and civilization. Furthermore in this article also explains, that Al Syatibi (1996) in his book 'al Muwafaqat fi Usul al Shariah' affirms beside maintaining human interests in world life, Maqashid sharia also aims to preserve human interests after death (N. Muhammad et al ., 2015, p. 4). Furthermore, N. Muhammad et al. (2015) stated that the recommendations for the implementation of waqf in Islam, in addition to the dimension of worship, waqf also had a considerable contribution in the aspect of improving and sustaining the economic of mankind. So that the waqf should be used as an instrument for the development of the life of Muslims from all aspects. Economic, social, educational and other aspects. history has proven that the triumph of waqf institutions in Islamic countries in the Middle East is caused by and by the existence of a spirit of waqf. As for maintaining sustainability of waqf contributions, management towards waqf productivity is increasingly improved (p. 7). All Sharia objectives, as shown in Figure 1 below, and further explained in due course, must be analyzed individually and collectively, as the relationship between each value and the others is causal and interrelated, because the benefits of these values interrelated with each other. In other words, people can focus on individual religious values. But when a Muslim achieves such values perfectly or in part, his achievements will affect the achievement of the other four values proportionally. This relationship is real, because it will affect the inner self, and also someone's motivation and dedication to the achievement of other values. Active on the contrary, all values (eg, rational thinking, safe living, protected human intelligence, sustainable generations of Muslims, and 236 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 access to wealth) will influence religious protection. (H. Mohammad: 2018; pp. 1065-1091) Figure 1: Maqashid al-Shariah (H. Mohammad, 2018) All objectives of Sharī‘ah, as displayed in Figure 1 and explained further in due course, have to be analyzed individually and collectively, as the relationship between each value and others is causal and interrelated, because the benefits of these values are related to each other. In other words, one may focus on religious value individually. However, when a Muslim achieves such a value perfectly or partially, his achievement will affect the achievement of the other four values proportionally. This relationship is real, as it will affect the inner self, and accordingly one’s motivation and dedication to the achievement of the other values. On the converse, all values (i.e., sound rational thinking, safe life, protected human intelligence, continued generations of Muslims, and access to wealth) will affect the protection of religion (H. Mohammad, 2018, p.1065-1091). According to H. Mohammad (2018), by taking several opinions of Islamic jurists, stating that Sharī ah protects five basic human interests. Al Shatibi (d. 790 AH) argues that protection includes positive actions and prevention of threats to the existence of five human interests (Raqib, 2015). Ibn Ashur (1978) asserts that the purpose of Sharī‘ah is to attract human benefit and prevent crime. In this case, according to Rahhal and Sa'd (2013), waqf is for the protection of benefits for humans. However, if we take all three categories of benefits as the main goal, endowments can contribute both to the attractiveness of benefits and prevention of crime, all for the benefit of humans. These ideas are: 1) Protection of religion (al-din), 2) Protection of human persons (al nafs), 3) protection of the human mind (al 'aql), 4) protection of the human race (al nasl) , 5) protection of individual proverty (al mal) (p. 1070). One of the five objectives of Maqashid Syariah is to maintain property, which is very synonymous with matters of social problems. Where Islam sided with the interests of the ummah and made the need as a benchmark of power, then in fact Islam had a target to avoid all dangers and people - in the face of a small number of rich people who twisted and limited them among them, because in the concentration of assets like this right there really is damage in the fields of matter, mind, world, and religion. Islam establishes and makes samples about this, complete with advice and lessons on human experience throughout its history (Jauhar, 2017, p. 178). 237 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Furthermore, Jauhar (2017) argues that wealth must be distributed according to needs, so that the wealth of rich people will not increase, and property does not become their persecutors, where they always circulate around it. "Any of the spoils that Allah gave to His Messenger (from property) that came from the inhabitants of the cities were for Allah and the Messenger, relatives, orphans, poor people and people on the way so that the wealth should not be circulated among the rich among you. What the Apostle gives you, accept it. Leave what he forbids. And fear Allah. Indeed, Allah is very hard in his punishment. " (QS. Al-Hasyr (59): 7) Why Nazhir Institution is Needed to Manage Waqf Assets? According to Rozalinda (2015) the issues concerning who will carry out maintenance, management, and management of waqf assets which in fiqh terms are known as nazhir waqf or mutawalli wakaf are very crucial. That happened because waqf assets were the mandate of Allah which was in the hands of Nazhir. Every Nazhir activity must be taken into consideration for the continuity of waqf assets so that the benefits can be distributed to mauquf ‘alaih. The benefits to be enjoyed by waqif are very dependent on Nazhir because in the hands of nazhir waqf wealth can be guaranteed continuity (p. 40). Accountability is one of the prime considerations of the noble institution of Islamic Waqf. Mutawallis must be answerable and accountable in discharging their responsibilities (Husain & Rashid, 1979). The contractual relation between the endower and the mutawalli is a relationship based on trust, whereby the mutawalli has to manage and act on behalf of the endower. As a trustee, it’s mutawalli’s responsibility to report to the waqf endower and beneficiaries how the waqf endowment are fully used to generate the revenue for the beneficiaries. The mutawallis should keep account of every penny and submit statements of income and expenditure every year to the waqf board. (Aziz & Ali, 2018, p. 1240) As the provisions contained in Article 1 paragraph (4) of Law Number 41 of 2004 Nazhir is a party that receives waqf property from wakif to be managed and developed in accordance with its designation. Which includes (1)individual Nazhir ; (2) organization Nazhir; (3) Legal Entity. As for Article 215 paragraph (5) Compilation of Islamic Law defines Nazhir as a group of people or legal entities entrusted with the task of maintenance and management of waqf objects. In the Government Regulation Number 28 of 1977 concerning the Land Ownership Representative stated Nazhir, is a group of people or legal entities entrusted with the task of maintenance and managing waqf objects. Based on the provisions in Article 9 of Law Number 41 of 2004 concerning Waqf states that Nazhir includes: (1) Individuals, (2) Organizations, and (3) Legal Entities. The requirements of Nazhir Individuals are regulated in Article 10 paragraph (1) of Law Number 41 of 2004, namely (1) Indonesian Citizens, (2) Muslims, (3) adults, (4) trustees, (5) capable physically and spiritually , and (6) are not prevented from carrying out legal actions. The requirements of the Nazhir are regulated in Article 10 paragraph (2) of Law Number 41 of 2004, namely (1) the management of the organization fulfills the requirements of individual 238 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 nazhir, and (2) organizations that operate in the social, educational, social and / or religious fields . The requirements of the Nazir Legal Entity are (1) the management of the legal entity concerned fulfills the requirements of the individual legal entity, (2) an Indonesian legal entity established in accordance with the prevailing laws and regulations, and (3) the legal entity concerned is engaged in social, educational, social, and / or religious of Islam. Whereas in relation to the resource of managing waqf assets referred to in this discussion, Nazhir waqf. As the provisions stated in Article 10 of Law Number 41 of 2004 concerning Waqf affirm that: (1) Individuals as referred to in article 9 letter a can only become Nazhir if they fulfill the following requirements:Warga negara Indonesia; a. b. c. d. e. Muslim; Mature; Trustees Capable physically and spiritually; are not prevented from carrying out legal actions. (2) The organization as mentioned in article 9 letter b can only become Nazhir if it meets the following requirements: a. The management of the pointed organization fulfills the requirements of individual Nazhir as referred in paragraph (1); b. Organizations engaged in the social, educational, social and / or religious fields of Islam. (3) Legal entities as referred to in article 9 letter c can only become Nazhir if they meet the following requirements: a. The management of the legal entity concerned fulfills the requirements of the individual nazhir as referred to in paragraph (1); and b. Indonesian legal entities formed in accordance with applicable laws and regulations; and c. The legal entity concerned, and / or religious Islam. As stated in Article 13 paragraph (1) and paragraph (2) of PP No. 42/2006 on the Implementation of the Law on Wakaf, generally the duty of nazhir is formulated as follows: (1) Nazhir is obliged to administer, manage, develop, supervise and protect waqf property; (2) Nazhir shall make periodic reports to the Minister and BWI regarding the welfare of the warden as referred to in paragraph (1). The formulation of Law Number 41 of 2004 concerning Endowments, confirms how is the ideal professional Nazhir as the manager of waqf assets, so that it fits the expertise and mandate carried out by the Nazhir's and / or groups. This is in line with the Prophet's Hadith, which means: "When the trust is no longer held firmly, then wait for the devastation, Abu Hurairah asks, how does the person who does not hold the trust 239 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 be Allah's Messenger? The Apostle replied: When a matter is handed over to the non-members then wait for destruction.” (Al Bukhari, No. 6131) The availability and commitment of the government allocates facilities, infrastructure, and other resources as well as the budget for social service efforts, and improving the quality of life of the community. One of the concrete manifestations of this fifth point, contained in the formulation of Article 12 of Law Number 41 of 2004 stipulates that Nazhir (a person or legal entity responsible for property granted as a waqf) can obtain no more than 10% of net income from managing and developing waqf objects. This remuneration comes as a result of Nazhir's responsibility in managing waqf. The concept of remuneration has the potential to reflect financial material in waqf. If land waqf can also be used to gain profits where a Nazir has a share, this can be seen as a commercial interest (Sihombing, 2016). The Relation of Maqashid Syariah with Nazhir in Wakaf Regulation The purpose of the synthesis is to explain the extent of awqāf’s (sing. waqf) role in the achievement of Sharī‘ah t, and purpose of a waqf donation. Hence any donation in the form of waqf has to be for the objectives. In other words, the objectives of Sharī‘ah may provide a guide to a philanthropist in defining the cause, objec protection of the objectives of Sharī‘ah, regardless of whether these objectives are textual or otherwise, i.e., accepted human benefits (maṣlaḥah al mu’tabarh) or unrestricted ones (maṣlaḥah mursalah) (H. Mohammad, 2018). Islām has protected five fundamental human rights: religion, person, mind and its faculties, lineage, and property. These five fundamental interests of humans are protected in various ways including the use of the property. Waqf is one of such tools, which requires donors to be selfless and offer it to many in their time and after that. The five values are considered to be the objectives of waqf for the waqif and the activities in which the nāẓir can invest waqf assets (H. Mohammad, 2018). As Manan (2006) argues, that waqf worship has divine "Ilahiyah" and human dimensions, it means that in its implementation the responsibility of the world and the hereafter. As well as the new paradigm contained in Law No. 41 of 2004 concerning Waqf which requires a form of management of waqf assets well, there is transparency by taking responsibility both to Allah SWT, institutional, social, and accountability in the eyes of the law. Accountability of waqf asset management is likely to be the same as the charitable accountability of the institution that describes the relationship between wakif, the government and beneficiaries (mauquf bihi). This form of asset is obtained from government and private donors. Asset management institutions must be responsible for these assets. Furthermore, donors (wakif) will benefit from good effects due to compliance with regulations, while regulators (government) provide regulator tools as guidelines for the operation and management of these assets, as well as aspects of tax supervision and exemption. This institution provides benefits to the community, even though they do not have a direct obligation to the community (Tumirin et al., 2017, p.). The accountability of waqf asset management is likely the same as the accountability of charity institutions (Hyndman & McDonnell, 2009) which describes the relationship of donors, governments and beneficiaries. Charities are obtained from both government and private donors. The charitable institutions must be responsible for the charities given according to the 240 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 agreement with the donors. The donors gain benefits from the good effects due to observance of the regulations, while the regulator gives to the charity institutions the legality for the operation, supervision and tax exemptions. The institution provides benefits to the community, even though they have no direct obligation to the community (Tumirin et al., 2017, p. 10). The social assumptions of waqf assets are assets that will be useful to the community in general, such as the construction of worship facilities (mosques), schools, orphanages, hospitals, maternity clinics, libraries, and others; these places are intended for social purposes. Provided that waqf assets succeed in providing good benefits to the community, then donors (wakif) will receive rewards from God. The social assumption of the waqf asset is the asset that would be useful for the community in general, such as to build a house of worships (mosque), schools, orphanages, hospitals, maternity clinics, libraries, and others; those places are intended for social purposes. As long as the waqf assets are managed to give good benefits for the community, then the donors will get rewards from God (Tumirin et al., 2017, p. 14). Nazhir Principal Duties under Article 11 of Law Number 41 Year 2004: 1. Conducting administration of waqf property; 2. Managing and developing waqf property in accordance with its objectives, functions, and designations; 3. Supervising and protect waqf property; 4. Reporting the implementation of duties to BWI The concept of Social Justice according to Quthb (1994) in his book entitled 'al-is al-Jam'iyyah fi al-Islam (Social Justice in Islam), is influenced by the basic Islamic thought of life and the universe that is in universal purpose. Islam's view of human life has made this social justice a humanitarian justice that does not cease on material and economic issues. Islam demonstrates a holistic view and aims to realize the ideals of humanity that Quthb says is a matter that can include economic, political, and other social issues (page 24). In the perspective of Islamic Law, the law does not just apply to the dogma and norms. Even in some of the rules that his regulation has been firmed (Qath'ie ad be) and sourced from the Sharia (Quran and Hadith), the rules are not immediately enforced. As noted in the history of the formation and development of Islamic Law, at Caliph Umar bin Khattab, he did not apply hand-held sanctions for the perpetrators of the theft, whereas the text of the Quran QS. Al Maidah verse 38 has clearly mentioned "the man who stole and the woman who stole, cut off their hands as a retribution for what they did and as punishment from Allah, and Allah is Mighty, Wise." Caliph Umar's verdict This is against the nash of the Quran, and is reinforced by the Sunnah Fi'liyyah (Hadist Fi'liyyah) where the Messenger of Allah. practicing law of hand cuts for thieves at that time. Umar's consideration By not applying this type of punishment is the background of the current state of the society to prevent the imposition of penalties. For Caliph Umar ra. the most fundamental thing is how the spirit and spirit of upholding religious teachings can be applied for the benefit of the people whose size will never be the same in every space and time. Islamic law looks at all human laws that are linked to the motivation that motivates the perpetrator to do so and with his intentions. When in this world everything is based on reality, to the practice of birth, then in the hereafter all the practice is based on the intention contained 241 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 in the heart of the perpetrator. That is the basis for receiving good or bad rewards. This is the perfect state of affairs which means to bring about the ultimate improvement which results in the improvement of the soul, then all the practices of human beings are built on the basis of justice and truth. Perfect laws place humans under two supervision: (a) fearing God and being conscious of his calling; (b) Fear of law (H. Ash-Shiddieqy, 2013, p. 81). According to 'Izz ad-Din bin Abdul Salam, the maslahah and mafsadah are often meant good and bad, benefit and harmful, good and ugly, useful and good because all maslahah is good, while mafsadah is all bad , harmful and bad for humans. In the Qur'an the word al-hasanat (goodness) is often used for the understanding of al-masalih (kindness), and the word alsayyi'at (disadvantage) is used for the understanding of al-mafasid (damages). In another section 'Izz Din said that there are four kinds of maslahah, namely the delicacy, the reason or the means, the pleasure and the reasons, or the means, while the mafsadah also have four kinds, namely pain or badness, the thing that causes it (H. Ash-Shiddieqy, 2013, p.24). Al Ghazali explains that according to the maslahah origin it means something that benefits or benefits and avoids harmfulness (damages) which in essence is maintaining the purpose of syara 'in establishing the law. It is meant that maslahat is something that is not indicated by certain arguments that justify or abrogate it and it is in line with the act of syara 'and the purpose of the law of syara' (maqashid shariah), is maintaining the religion (hifzu addin), nurturing the soul (hifzu annafs) maintaining the property (hifzu al maal), nurturing the offspring (hifzu annasl), and maintaining the honor (hifzu an-nasab) (D. Ali, 2000, p.54). Furthermore, Al-Ghazali made the maslahah operational limit to be accepted as a basis for the determination of Islamic law, as follows (Mas'ud, 1977, p. 149): 1) Maslahah should be in line with the purpose of setting up Islamic law, namely maintaining the soul, religion, ancestry, wealth, and honor. 2) Maslahah should not contradict the Qur'an, as-sunnah, and ijma '(consensus or agreement)Maslahah menempati level daruriyat (primer) atau hajiyah (sekunder) yang setingkat dengan daruriyah. 3) The benefit must be qathiyya (clear legal) or dzanny (doubting the law) that approaches the qath'iy. 4) certain cases required requirements, must be qath'iyyah, daruriyyah, and kulliyah. In the practice of administering and managing waqf property, Islam outlines that the community, especially Muslims, must have experience and capacity so that the ummah is able to fulfill their needs. Hence it leads to the realization of economic independence in a personal and economic manner as a whole. Because according to Al-Qaradawi (1994) without economic independence, then Muslims will not have izzah (power or self-esteem). So that it will continue to depend on other nations (p. 221). Despite the perspective of society in general, that waqf assets in the form of land are only sufficiently built for mosques and / or musholla or other educational institutions. So, this is where the importance of professionalism and productive thinking of a Nazir is here, that the waqf asset, if possible, still has extensive and untapped land, can be sought for other interests needed by the community, and bring value economically and sustainably. So, Nazhir who thinks productively and applies modern management of waqf assets, can be assumed to realize a real contribution from one waqf asset in ensuring the sustainability of the social interests of the community. 242 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Conclusion As such, classical fiqh, including fiqh as it applies to the waqf, is subject to constant reconsideration and, when appropriate, reformation to meet contemporary needs. One such area of reform that should be studied and considered more carefully is the adoption of those legal and equitable concepts in trust law that have encouraged the flexibility and widespread popularity of the trust (White, 2006). Therefore, classical fiqh, including fiqh that applies to waqf, is subject to constant reconsideration and, if appropriate, reform to meet contemporary needs. One of the fields of reform that must be studied and considered more carefully is the adoption of legal and fair concepts in the law of trust which has encouraged the flexibility and popularity of that trust. Discussing Islamic Law, then one can not escape from the term the Maqashid Shariah. Talking of sharia maqashid, then one can not escape the Islamic Law Philosophy. The philosophy of Islamic Law is very much synonymous with the wisdom contained in the command, the advice or the prohibition of a law. According to H. Ash-Shiddieqy (2013), that when Islamic philosophers use the word hikmah as a muradif for the philosophy, then the fuqaha, as well as the compiler of asy-shari'ah book uses the word hikmah as the name of asrar al-ahkam (legal secrets). The purpose of Islamic law is merely to realize the benefits of society, both in the world and in the hereafter, and to deny the harm and unity, and to realize absolute justice. Both to the law enshrined in nash, or the law which is the result of ijtihad. The establishment of the Nazir institution waqf in the Law of Waqf Indonesia is a manifestation of the clarification of the provisions in the shariah (nash Al-Quran and al-Hadiths) which are global (mujmal). So the formulation of nazhir institution is a form of 'Islamic jurisprudence' (fiqh) as a result of the understanding of 'Islamic law' (syariah). Legal policies for the establishment of Nazhir Wakaf, both Nazhir individual or Nazhir Organization / Legal Entity in Indonesia, show a spirit of Muslim society and the government towards the tangible manifestation of the contribution of the waqf Institution to the country's development, namely, the Accountable and Professional Nazhir in creating continuity and prosperity for the people, nation, and country of Indonesia. Furthermore, the legal policy of the establishment of the Nazir is directly proportional to the values referred to in Maqashid Syariah, namely maintaining religion, soul, reason, offspring, and property. As Al Ghazali asserted in his book "al Mustashfa min" Ilm al-Ushul "that all efforts made in order to maintain the existence of the five cases are categorized as maslahat, and things that can damage the existence of the five things are categorized as a mafsadat. References Al Hasan, Fahadil Amin., (2017). Waqf Management in Indonesia Through Asset Based Community Development (ABCD) Approach. International Journal of Social Sicence and Economic Research (IJSSER), Volume 02, 4070-4087 Ali, Muhammad Daud., (1988). Sistem Ekonomi Islam, Zakat dan Wakaf. Jakarta: UI Press. Al-Bukhari, Imam Abu Abdullah Muhammad., (n.d.). Sahih al-Bukhari. hadits ke 6131, juz 5, Beirut: Dar al-Fikr. hlm. 2382 243 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Al-Qaradhawi, Yusuf., (1993). Malamih al-Mujtama’ al-Muslim allazii nansyuduhu. Kairo: Maktabah Wahbah. hlm. 212 An-Naisabuuri, Muslim bin Hajjaj., (n.d.). Shahih Muslim. Beirut: Dar Ihya’ At-Turats ‘AlAraby. Asshiddiqie, Jimly., (2017). Konstitusi Keadilan Sosial: Serial Gagasan Konstitusi Sosial Negara Kesejahteraan Sosial Indonesia. Jakarta: Kompas. Ash-Shiddieqy, T. M. Hasby., (2013). Falsafah Hukum Islam. Semarang: Pustaka Rizki Putra. Asmawi. (2014, Nopember 22). Konseptualisasi Teori Maslahah. Jurnal Filsafat dan Budaya Hukum, 312-328, diakses melalui https://www.academia.edu/9998895 Aziz, Anwar., & Ali, Jawwad., (2018). A Comparative Study of Waqf Institutions Governance in India and Malaysia. Journal of Intellectual Discourse, Special Issue, 1229 – 1246. Azra, Azyumardi., (2003). Surau: Pendidikan Islam Tradisional dalam Transisi dan Modernisasi. Jakarta: Logos. Faturohman, Tata., (2014). Wakaf dan Usaha Penanggulangan Kemiskinan Tinjauan Hukum Islam dan Peraturan Perundang-undangan di Indonesia (Studi Kasus Pengelolaan Wakaf di Kabupaten Bandung). (Unpublished doctoral thesis), Universitas of Indonesia, Jakarta. Gamon, Alizaman D., & Tagoranao. Mariam Saidona., (2018). The Role of Waqf Properties in the Development of the Islamic Institutions in the Philippines: Issues and Challenges. Journal of Intellectual Discourse, Special Issue, 1191-1212. Hasanah, Uswatun., (2009). Wakaf Produktif untuk Kesejahteraan dalam Perspektif Hukum Islam di Indonesia. Pidato Pengukuhan Guru Besar Universitas Indonesia. Jakarta. Jauhar, Ahmad al Mursi Husain., (2017). Maqashid Syariah. Pent. Khikmawati (Kuwais), Jakarta: Amzah. 178 Kencana, Ulya., (2017). Hukum Wakaf Indonesia: Sejarah, Landasan Hukum dan Perbandingan antara Hukum Barat, Adat, dan Islam. Malang: Setara Press. Kuran, T., (2001). The Provision of Public Goods Under Islamic Law: Origins, Impact, and Limitations of the Waqf System. Journal of Law and Society Review, 35 (841), 1-41. Manan, Abdul., (2006). Aneka Masalah Hukum Perdata Islam di Indonesia. Jakarta: Kencana. Mas’ud, Muhammad Khalid., (1977). Islamic Legal Philosophy: A Study of Abu Ishaq alShatibi’s Life and Thought. Islamabad, Pakistan: Islamic Research Institute. p. 149 Mohammad, Mohammad Tahir Sabit Haji., (2018). Maqasid al-Shari’ah and Waqf: Their Effect on Waqf Law and Economy. Journal of Intellectual Discourse, Special Issue, 1065-1091. Muhamad, Nasrul Hisyam N., Jaafar, Arafat Mohd., Abdullah, Muhibbuddin., Nizaludin, Nurul Atikah., Salleh, Mohd Muslim., & Zin, Mohd Muammar Mohd., (2015). Konsep Maqashid Syariah dalam Pengurusan Wakaf. International Journal of Islamic and Civilization Studies; UMRAN, Vol. 2 no. 3, 01-09. Purwanto, Yedi, Utomo, H., & Noor, R. (2016). Nazhir Al Waqf in Imam Syafii’s View and Its Implementation in Indonesia.Internastional Journal of Nusantara Islam, Vol. 04 No. 01, 49-62, doi: 10 .1 5575 / ijn i . v4 i1 .1 20 2 Quthb, Sayyid., (1994). Al-adalah al-Ijtimaiyyah fi al-Islam (Keadilan Sosial dalam Islam), Penerjemah: Afif Mohammad, Pustaka: Bandung. Sanrego, Yulizar D., & Taufik, Moch., (2016). Fiqih Tamkin: Fikih Pemberdayaan. Jakarta: Qisthi Press. Sihombing, B. F., & Sugiantoro, Aden., (2016). A Comparative Study of Waqf Land for Commercial Use in Indonesia. International Journal of Business, Economics and Law, Vol. 11, Issue 5, 53-56. 244 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Thielmann. John. (2001). Review Book: Endowments, Rulers and Community: Waqf alHaramayn in Ottoman Algiers: by Miriam Hoexter. Journal of Law and Religion 437, Hamline University, Leiden. 15, 437. 1-3. Tumirin., Triyuwono, Iwan., Mulawarman, Aji Dedi., & Prihatiningtias, Yeney Widya., (2017). Transcendental and Social Accountability in Productive Waqf Assets. Accounting and Finance Review (AFR), pp. 9-16 White, Andrew., (2006). Breathing New Life Into the Contemporary Islamic Waqf: what Reforms can figh Regarding Awqaf adopt from the Common Law of Trusts without Violating Sharī'ah?. 41 Real Property, Probate and Trust Journal, Fall. 245 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 MAUQUF ALAIH DI MALAYSIA: ISU DAN CABARAN Baihaki Bin Abdullah1 Center for Islamic Development Management Studies (ISDEV) Universiti Sains Malaysia 11800 Pulau Pinang, Malaysia [email protected] Abstrak: Kertas kerja ini bertujuan untuk meneliti mauquf alaih di Malaysia seterusnya mengenalpasti isu dan cabaran dalam melestarikan wakaf sebagai instrumen kewangan Islam. Hal ini demikian kerana, harta wakaf merupakan satu alat yang efisyen untuk membasmi kemiskinan yang mencekam umat Islam hari ini. Harta wakaf perlu dibangunkan secara inovatif agar fungsi harta wakaf tersebut dapat diteruskan sehingga mauquf alaih mendapat manfaatnya dan pewakaf mendapat pahala yang berterusan agar tujuan wakaf tercapai. Namun begitu, perlaksanaan wakaf juga mengalami masalah kepada pewakaf untuk menyalurkan manfaat dan sumbangan wakaf. Mauquf alaihi tidak menerima manfaat dan sumbangan wakaf sepenuhnya daripada manfaat wakaf. Persoalannya apakah halangan yang dihadapi oleh mauquf alaih dalam menerima manfaat wakaf? Oleh itu kepentingan kajian ini untuk membantu pihak yang mengelola tanah wakaf di Malaysia untuk menangani halangan dan cabaran yang timbul dari segi aspek dalaman dan luaran dalam memberi manfaat wakaf. Kertas kerja ini mengandungi dua objektif. Pertama mengenalpasti isu dan cabaran yang dihadapi oleh mauquf alaih. Kedua, menganalisis dan merumuskan isu dan cabaran yang dihadapi oleh mauquf alaih dalam menerima manfaat wakaf. Analisis ini dilakukan dengan menggunakan analisis kandungan dokumen. Metodologi kajian ini menggunakan kaedah kutipan data dan analisis data. Dijangka cabaran yang dihadapi oleh mauquf alaih di Malaysia ialah kefahaman tentang wakaf yang rendah. Kata kunci: Mauquf Alaih 1.0 Pendahuluan Mawquf alaih atau penerima wakaf merupakan individu, sekumpulan individu atau organisasi yang diberikan atau menerima manfaat daripada harta wakaf tersebut (Mustofa al-Khin, 2005). Mauquf alaih merupakan satu dalam empat komponen syarat untuk berwakaf. Bagi menjadikan sebuah harta yang diwakafkan itu sah, maka empat komponen ini harus dipatuhi iaitu pewakaf (waqif), harta yang diwakafkan (mauquf), penerima wakaf (mauquf alaih), dan akad atau lafaz wakaf (sighah) (Mustofa al-Khin et.al.,2005). Amalan wakaf menjadi tidak sah jika salah satu daripada empat komponen ini tidak dipatuhi (Wahbah al-Zuhaili, 2011) Hasil daripada aktiviti wakaf ini disalurkan kepada mauquf alaih ini sehingga terbinanya kemudahan institusi keagamaan, pendidikan, kemudahan awam, pertanian, kesihatan dan perladangan. Jika hasil wakaf ini tidak disalurkan kepada mauquf alaih keadaan ini menyebabkan harta wakaf sudah tidak dapat memberi manfaat yang berterusan kepada mauquf alaih seolah-olah terputus pahalanya (Noor Naemah Abd Rahman, Luqman Abdullah & Anisah Abd Ghani, 2006). 1 Calon Sarjana Pengurusan Pembangunan Islam, ISDEV, Universiti Sains Malaysia. 246 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Oleh itu, Majlis Agama Islam Negeri (MAIN) yang diberi amanah untuk menjaga harta wakaf dan zakat di Malaysia perlulah mengorak langkah untuk mengelak daripada berlakunya pembekuan harta wakaf yang tidak ekonomik dan menjadi terbiar. Hal ini demikian kerana untuk memastikan dapat menjaga dan memelihara tujuan atau niat pewakaf mendapat ganjaran secara berkekalan sebagai sedekah jariah (Zulkifli Hasan & Muhammad Najib Abdullah, 2008). Jadual 1 mempamerkan pelaksanaan program pembangunan hartanah wakaf JAWHAR tahun 2015 yang diperolehi daripada pihak Jabatan Wakaf, Zakat dan Haji (JAWHAR). Pelaksanaan program pembangunan pembangunan hartanah wakaf JAWHAR untuk Rancangan Malaysia ke 9 (RMK-9) sebanyak 23 projek baru diluluskan dengan peruntukan syiling sebanyak RM256.4 Juta. Manakala untuk RMK-10 sebanyak 10 projek sambungan dan dua projek sambungan dibatalkan. Seluas 3,300.78 hektar atau 29.75% daripada 11,091.82 hektar telah dimajukan. Keluasan ini termasuk 23.771 hektar atau 0.21% dimajukan di bawah program Pembangunan Hartanah Wakaf JAWHAR. Terdapat 7,791.04 hektar atau 70.25% tanah wakaf masih belum dimajukan lagi. (JAWHAR, 2015). Data ini menunjukkan bahawa kerajaan Malaysia komited dibawah JAWHAR untuk membangunkan tanah wakaf dan menyalurkan manfaatnya untuk orang awam. Oleh itu, dengan adanya pengurusan yang baik daripada MAIN dan kefahaman daripada masyarakat mampu memberi pulangan yang besar kepada negara dan pewakif dalam merealisasikan harta wakaf sebagai usaha mengurangkan kemiskinan umat Islam hari ini. Jadual 1 : Pelaksanaan Program Pembangunan Hartanah Wakaf JAWHAR Projek Pembangunan Hartanah Wakaf JAWHAR Tempoh Bilangan Peruntukan Bilangan Silling Projek Siap Projek dipohon Projek Peruntukan (sehingga RM (juta) diluluskan diluluskan 2015) RM (juta) RMK-9 (20162010) 39 Projek RM 310.9 23 Projek Baru RM 256.4 RMK-10 (20112015) 42 Projek RM 1,181.7 -10 Projek Sambungan - Tiada Projek Baru Nota: 30 Projek baru 12 Projek Sambungan 11 Projek Siap Kelulusan 8 Projek siap mengikut Rolling Plan 2 Dalam Pembinaan Nota: 2 Projek Sambungan dibatalkan Sumber: jabatan Wakaf, Zakat dan Haji (JAWHAR, 2015) 247 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Namun begitu, terdapat masalah yang timbul apabila harta wakaf tidak dapat dibangunkan dan dimanfaatkan seterusnya gagal disalurkan manfaatnya kepada mauquf alaih. Tanah wakaf yang sepatutnya dapat dimajukan seperti di Pulau Pinang yang kebanyakan tanah wakafnya berada di tengah pusat bandar mampu menjana ekonomi mauquf alaih itu sendiri jika dibangunkan taman perumahan, rumah kedai dan pusat perniagaan. Antara cadangan yang mampu dikembangkan ialah pembinaan lot perniagaan yang berkos rendah bagi golongan kurang berkemampuan. Sehingga saat ini masalah berkaitan pembinaan seperti rumah pangsa berkos rendah di negeri Pulau Pinang mendapat tentangan dari mauquf alaih itu sendiri. Selain daripada tanah wakaf yang tidak ekonomik, masalah mauquf alaih untuk menerima manfaat wakaf itu juga menjadi punca halangan kepada pembangunan asset wakaf untuk dikembangkan. Oleh itu, objektif kajian ini adalah untuk mengenalpasti isu dan cabaran yang dihadapi oleh mauquf di Malaysia. Hal ini demikian kerana isu dan cabaran ini menyebabkan manfaat wakaf itu tidak dapat disalurkan dan mengekang kepada perkembangan harta wakaf di Malaysia termasuklah wakaf am dan wakaf khusus. Penulisan ini mengandungi enam bahagian. Pertama pendahuluan, kedua kepentingan kajian, ketiga definisi mauquf alaih, keempat bentuk-bentuk mauquf alaih, kelima isu dan cabaran mauquf alaih dan keenam kesimpulan. 2.0 Kepentingan Kajian Hasil kajian ini diharap mampu membantu pihak institusi wakaf seperti pihak Majlis Agama Negeri khususnya untuk mengetahui isu dan cabaran mawquf alaih sebagai panduan mereka untuk memahami dan menambaikkan terutama dalam memberi sumbangan manfaat wakaf kepada mauquf alaih di masa hadapan. Hal ini demikian kerana, proses penambaikkan yang diambil oleh pihak Majlis Agama Negeri dapat disalur terus kepada masyarakat sekaligus dapat selaras dengan perkara yang dituntut dalam agama Islam. Penulis juga berharap akan menggalakkan lagi aktiviti wakaf di Malaysia dan mendapat keredaan Allah SWT. 3.0 Mauquf Alaih Mauquf alaih atau penerima wakaf merupakan individu, sekumpulan individu atau organisasi yang diberikan atau menerima manfaat daripada harta wakaf tersebut (Mustofa al-Khin, 2005). Antara syarat mauquf ialah penerimaan tersebut hendaklah bertujuan keredaan dan mendekatkan diri kepada Allah SWT2. Mauquf alaih merupakan pihak yang menerima manfaat sesuatu harta wakaf. Antara syarat penerima harta wakaf adalah mestilah mereka yang boleh diserah hak milik. Ini bermaksud janin yang masih di dalam kandungan tidak boleh diserah hak milik kerana dalam kandungan dan kafir harbi juga tidak boleh diserah milik kerana golongan orang yang memerangi orang Islam. Penerima diketahui dengan jelas (al-muaiyin) adalah yang telah dikhususkan oleh pewakaf kepada individu, kumpulan atau pertubuhan tertentu. Mereka disyaratkan bersedia menerima Anwar Mahmud Dabbur, ahkam al-Wasiah fi al-fiqah al-islami wa al-Qanun Ma’a Mujaz li Ahkam al-Waqh (Kaherah: Dar al-Thaqafah al-Arabiyah, 1985), 291. 2 248 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 pemberian wakaf. Jika mereka menolak pemberian wakaf, maka wakaf yang dimaksudkan tidak sah. Pemegang amanah wakaf juga boleh menyalurkan manfaat harta wakaf untuk membantu kafir zimmi yang patuh kepada pemerintah. Sekiranya golongan ini memberontak serta melawan pemerintah, manfaat harta tersebut diharamkan untuk agihan kepada mereka, ini kerana mereka telah bertukar kepada kafir harbi. Mauquf alaih yang diketahui dengan jelas (ghair al-muayain) pula merujuk kepada wakaf bersifat umum seperti wakaf untuk orang ramai atau tanah untuk perkuburan. Wakaf jenis ini dianggap terlaksana atau benar-benar terjadi wakaf apabila hasrat pewakaf telah dilakukan, walaupun oleh seseorang insan. Sebagai contoh ini akan terlaksana apabila bangunan masjid atau tanah perkuburan yang dimaksudkan mula digunakan walaupun oleh seorang sahaja. 4.0 Bentuk-Bentuk Mauquf Alaih Sebelum kita memahami bentuk-bentuk mauquf alaih, terlebih dahulu kita berkenalan dengan jenis wakaf yang ada untuk lebih memahami bentuk mauquf alaih dengan baik. Terdapat tiga jenis wakaf mengikut penerima harta wakaf iaitu wakaf am (waqf khairi), wakaf keluarga (waqf zurri) dan wakaf gabungan antara wakaf keluarga dan wakaf am (waqf al-mushtarak) (Muhammed Obaidullah, 2008:32). Wakaf keluarga atau wakaf khusus ialah harta yang diwakafkan pada permulaanya untuk diri si pewakaf sendiri, kemudian untuk anak-anaknya dan akhirnya untuk tujuan kebajikan (Yusof Qaradawi, 1999). Sekiranya harta itu diwakafkan dalam penggunaan yang khusus, ini bermakna harta wakaf tersebut tidak boleh digunakan untuk tujuan yang lain. Sebagai contohnya ialah seseorang pewakaf itu mewakafkan tanahnya untuk dijadikan rumah untuk sanak-saudaranya. Oleh itu, wakaf tanah tersebut dikira sebagai sah dan yang berhak ke atas tanah tersebut adalah sanak saudaranya (Yahaya Ibrahim, 2005). Jika sanak saudara dan wakifnya sudah tiada lagi, maka hendaklah dipindahkan harta wakaf itu kepada keluarga pewakaf atau keturnannya yang lain. Sehubungan dengan itu, mauquf alaih disini adalah sanak saudara pewakaf dan keturunannya. Sementara wakaf am pula, ialah harta yang diwakafkan untuk tujuan kebajikan umum yang tertakluk kepada penggunaanya yang tertentu (Al-Asyqari, 2000). Wakaf jenis ini tidak ditetapkan atau dtijukan kepentingan dan kepenggunaanya kepada orang atau kumpulan tertentu. Wakaf umum ini mampu untuk memberi kebajikan dan kepentingan kepada masyarakat secara meluas dan juga merupakan suatu yang dapat mewujudkan kesejahteraan ummah dan pembangunan masyarakat secara umumnya (Rohaya Ibrahim, 2005). Perancangan pembangunan dan pengurusannya diserahkan kepada pemerintah seperti MAIN dan hasil pendapatan dar wakaf itu termasuk dalam kumpulan harta Baitulmal. Oleh itu, mauquf alaih disini adalah ialah orang ramai menerima manfaat wakaf umum ini seperti kariah masjid (keagamaan), pelajar (pendidikan), orang awam (kemudahan awam), petani (pertanian), pesakit (kesihatan) dan peladang (perladangan). Jenis wakaf ketiga pula dipanggil wakaf al-mushtarak, iaitu gabungan antara kedua-dua wakaf am dan wakaf keluarga. Wakaf ini diwujudkan oleh pewakaf bagi tujuan membantu keluarganya dan orang lain yang ditentukannya (wakaf am). Sebagai contohnya wakaf tanah pertanian yang sebahagian daripada hasilnya ditujukan kepada suadaranya atau anak cucunya sementara sebahagian lagi ditujukan untuk tujuan umum (Rohaya Ibrahim, 2005). Oleh itu, mauquf alaih disini adalah sanak-saudaranya atau anak cucunya dan orang lain yang disalurkan manfaat wakaf itu tadi. 249 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Secara tuntasnya, bentuk-bentuk mauquf alaih boleh dibahagikan kepada tiga bentuk mengikut jenis wakaf itu sendiri iaitu wakaf am, wakaf keluarga dan wakaf gabungan. Wakaf am yang bersifat umum mauquf alaih lebih besar menerima manfaat seperti orang awam. Manakala wakaf keluarga yang bersifat khusus kepada golongan tertentu seperti sanak saudaranya, maka mauquf alaih adalah dalam kalangan keturunanya. Wakaf gabungan yang merupakan wakaf campuran antara wakaf am dan wakaf keluarga ini mauquf alaihnya ialah orang awam dan keturunan pewakaf. Namun begitu, pengambil manfaat seperti penyewa tanah wakaf tidak dikira sebagai mauquf alaih kerana mereka bukan yang menerima manfaat wakaf. 5.0 Isu dan Cabaran Mauquf Alaih Dalam perbincangan beberapa bahagian sebelum ini ini memberi gambaran tentang mauquf alaih dan wakaf di Malaysia. Institusi wakaf di Malaysia mempuyai potensi yang besar untuk dimajukan secara produktif dan sistematik. Malangnya istitusi wakaf ini masih belum berjaya membawa umat Islam berada di landasan tepat untuk membantu dari segi ekonomi, pendidikan, kesihatan, keagamaan, pertanian, kemudahan awam dan sebagainya. Menurut Muhammad Syukri Salleh di Wacana Tadbir Urus Wakaf Pendidikan Tinggi anjuran ISDEV Universiti Sains Malaysia pada 20 Jun 2019, salah satu sebabnya adalah umat Islam hari ini masih lagi melihat wakaf itu secara tradisional iaitu wakaf kubur dan masjid sahaja. Masyarakat juga masih terjajah dengan pemikiran yang tidak mampu untuk berdaya saing dan menangani masalah yang timbul daripada proses pembangunan kerana menganggap pembangunan berasaskan Islam itu tidak sesuai dengan konteks moden hari ini. Oleh itu, akan dibincangkan beberapa isu dan cabaran yang dihadapi oleh mauquf alaih dalam menerima manfaat wakaf. 5.1 Kurang Kefahaman Isu kurang kefahaman dalam masyarakat Islam khususnya mauquf alaih terhadap wakaf terutamanya wakaf kotemporari adalah masih wujud. Mauquf alaih hanya faham kepada konsep wakaf tradisional iaitu wakaf kubur dan masjid. Hal ini telah dibuktikan oleh kajian Nadiah Zulkiflee, HairunnizamWahid & Sanep Ahmad (2015). Bagi mereka wakaf ini hanyalah tujuan untuk beribadat seperti masjid dan kubur dan hanya untuk benda tak alih sahaja yang boleh dilakukan. Tetapi tidak melihat masalah ekonomi yang mencekam umat Islam hari ini. Keadaan ini berdasarkan kepada kajian Nadiah Zulkiflee, HairunnizamWahid & Sanep Ahmad (2015), mengenai kesedaran terhadap wakaf tunai di Besut Terengganu, mendapati bahawa mereka yang tahu mengenai wakaf tunai dengan tidak tahu mengenai wakaf tunai iaitu masing-masing sebanyak 42.1% dan 57.9%. Perkara ini menunjukkan masyarakat yang tidak tahu mengetahui mengenai wakaf tunai tunai adalah lebihtinggi berbanding mereka yang tahu. Kajian mengenai Ilmu berkaitan wakaf dalam kalangan mauquf alaih masih lagi berada di tahap yang rendah. Kurang kefahaman tentang wakaf ini menyukarkan manfaat wakaf ini disalurkan kepada mauquf alaih. Perkara ini bersesuai dengan kajian Ahmad Fatin, Safura, Mohammad Aizham & Hazlina Falina (2017), mengenai tahap kefahaman mengenai wakaf di kajian kes Selangor. Mereka mendapati segelintir masyarakat masih keliru dengan pengertian wakaf serta masih tidak dapat membezakan di antara wakaf dengan sedekah. Oleh itu, usaha untuk meningkatkan kefahaman perlulah digiatkan supaya mauquf alaih sudah faham akan berwakaf dan konsepnya yang tidak terhad kepada wakaf tradisional sahaja, maka ia akan memberi manfaat kepada lapisan masyarakat sama ada individu, organisasi, dan negara secara keseluruhan. Bagi maksud untuk meningkat kefahaman ini, Ahmad Shaiful Anuar Ahmad Shukor (2015) telah mencadangkan kembali kepada sistem wakaf yang berasaskan pengabdian kepada ALLAH 250 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 SWT, mempunyai acuan wakaf tersendiri yang boleh dijadikan model dan memberi kesedaran terhadap kumpulan berwakaf tentang konsep wakaf dan tujuan utamanya. 5.2 Pengagihan Hasil Manfaat Wakaf Selain itu, penulis juga mendapati pengagihan hasil manfaat wakaf juga menjadi isu kepada mauquf alaih. Hal ini demikian kerana peratusan hasil manfaat yang diperoleh oleh institusi wakaf yang perlu diberikan kepada Perbadanan dilihat tidak adil. Hasil kajian oleh Suziana Mohamed Nor & Romzie Rosman (2017) mendapati bahawa kebanyakan responden kurang senang dengan pembahagian peratusan hasil manfaat wakaf yang disyaratkan oleh Perbadanan dalam memorandum perjanjian untuk melaksanakan wakaf. Cara pengagihan yang tidak adil ini merugikan kepada mauquf alaih kerana menerima manfaat wakaf dengan jumlah yang sedikit manakala perbadanan memperoleh dengan jumlah yang agak besar. Hal ini demikian kerana Perbadanan memberi alasan 30% labur semula, 30% kos operasi dan 40%(untuk laksanakan hasrat pewakaf untuk disalurkan kepada mauquf alaih. Hasrat Perbadanan sebenarnya untuk melestarikan wakaf untuk mengusahakan dan memberi pulangan kepada kos operasi mereka. Kos operasi yang ditapung daripada manfaat wakaf ini sebenarnya dilihat sebagai helah untuk menjana pendapatan kepada Perbadanan. Hal ini perlu mendapat persetujuan daripada kedua-dua pihak untuk mengelakkan berlakunya perselisih fahaman antara pihak intitusi wakaf dan perbadanan dan seterusnya merugikan mauquf alaih. 5.3 Pengurusan Wakaf Masalah pengurusan wakaf juga menjadi cabaran kepada mauquf alaih. Mauquf alaih kurang faham tentang wakaf yang dilaksanakan kerana pihak pengurusan wakaf yang tidak turun padang untuk menerangkan kepada mauquf alaih akhrinya usaha yang baik dan ikhlas juga menghadapi kegagalan dan kesukaran (Sallehuddin, 2013). Iklan dan penerangan yang kurang dilakukan menyebabkan manfaat yang ingin disalurkan kepada mauquf alaih gagal dilaksanakan. Hal ini bertetapan dengan kajian yang dilakukan oleh Rohayu Abdul Majid & Rosli Said (2014) dan Sohaimi Mohd Salleh & Syarqawi Muhammad, (2008) mendapati bukan sahaja Unit Wakaf ini kekurangan pekerja, malah dalam masa yang sama terpaksa juga menanggung bidang tugas lain seperti terlibat dalam pungutan dan pengagihan zakat, hal ehwa baitulmal dan perkara-perkara berkaitan dengan pentadbiran agama. Kerja yang berlebihan seperti ini akan menghasilkan pekerjaan yang tidak produktif. Tambah lagi dengan kepimpinan pengurusan wakaf yang tidak cekap dan tidak efektif mengundang rasa was-was kepada pewakaf (Noor Inayah, 2014). Hal ini menyebabkan harta wakaf gagal dibangunkan dan manfaat wakaf dak dapat disalurkan kepada mauquf alaih. Ini merupakan kerugian yang besar kepada negara dalam melaksanakan wakaf kerana mereka tidak faham dan cekap melaksanakan tugasan yang diberikan. Perkara ini telah mendorong kepada berlakunya mereka yang dipertanggungjawabkan menguruskan harta wakaf tidak mempuyai visi dan berpandangan jauh (Nor Azeera Mohd Ariffin, 2010). 5.4 Kurang Kepakaran Kurang kepakaran juga menyebabkan mauquf alaih gagal mendapatkan manfaat wakaf. Hal ini demikian kerana wakaf memerlukan pengurus wakaf yang pakar dalam menguruskan harta wakaf tersebut. Sebagai contoh deretan dan pusat perniagaan yang diwakafkan memerlukan pengurus wakaf mengetahui kaedah perniagaaan untuk mengembangkan harta wakaf tersebut. Pengurus wakaf yang kurang kepakaran dan menguruskan harta wakaf ini menyebabkan lot 251 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 perniagaan tidak berkembang dan pusat perniagaan tidak menguntungkan. Penyewa premis gagal melunaskan sewanya sehingga merugikan kepada pihak institusi wakaf seperti MAIN dalam kutipan sewa bulanan. Perkara ini bertepatan dengan kajian Razi Yaakob, Daud Ismail, Hamdan Aziz & Mohd Shukri Jusoh (2017). Mengikut kajian ini mendapati Tanah Wakaf Shaikh Eusoff di Pulau Pinang secara purata diaggarkan bernilai sekitar RM25-RM30 sekaki persegi. Manakala nilai keseluruhan tanah mencecah RM16 juta sehingga RM19.5 juta. Nilai yang tinggi ini disebabkan oleh kedudukan yang strategik di antara pusat perniagaan dan pelancongan ke Bukit Bendera. Namun begitu kutipan hasil sewa oleh MAINPP keseluruhan bagi kawasan ini sebanyak RM549 sebulan iaitu kutipan yang tidak kondusif pada masa kini. Manakala purata setiap rumah rumah di atas lot tanah wakaf bernilai RM6.30 sahaja (Razi Yaakob, Daud Ismail, Hamdan Aziz & Mohd Shukri Jusoh, 2017). Kesimpulan Mauquf alaih merupakan salah satu komponen yang penting untuk menjadikan wakaf itu mendapatkan ganjaran pahala disisi ALLAH SWT. Jika harta wakaf tidak dapat disalurkan manfaatnya kepada mauquf alaih maka terputuslah amalan yang dilakukan oleh pewakif. Namun begitu, mauquf alaih juga mempuyai isu dan cabarannya yang tersendiri dengan mengikut perkembangan semasa. Antara isu dan cabarannya ialah kurang kefahaman, kurang kefahaman, pengagihan hasil manfaat wakaf, kurang kepakaran dan masalah pengurusan wakaf. Harta wakaf di Malaysia yang dianggarkan bernilai hampir RM60 juta ringgit jika manfaatnya dapat disalurkan kepada mauquf alaih amatlah besar keuntungannya kepada umat Islam pada hari ini. Oleh itu, kerjasama dari pihak kerajaan dan institusi wakaf serta masyarakat diharap dapat membuka minda dan mencelikkan mata untuk bersama-sama berganding bahu cabaran dan isu yang dihadapi oleh mauquf alaih dan menyelesaikan kemelut yang berlaku. Bibliografi Afiffudin Mohamed, Ahmad Zaki Ghazali & Mohd. Afandi Mat Rani. (2014). Pengurusan dan Pembangunan Harta Wakaf di Kedah. Proceeding of the International Coference on Masjid, Zakat and Waqf (2014), Kuala Lumpur, 1-2 December. Ahmad Shaifful Annuar Ahmad Shukor. (2015). Potensi Wakaf Pendidikan Tinggi di Malaysia. Kuala Lumpur: Dewan Bahasa dan Pustaka Malaysia. Azrin Hamiza (2015). Kefahaman Aplikasi Istibdal Wakaf: Kajian Kes di Selangor dan Kedah. Prosiding Bangkel RUT Pembangunan Berteraskan Islam. Kumpulan Penyelidikan RUT, Pusat Kajian Pengurusan Pembangunan Islam, Universiti Sains Malaysia -2-4 Mac. Hasnol Zam Zam Ahmad. (2007). Cabaran dalam Mempertingkatkan Potensi Pembangunan Tanah Wakaf. Jurnal Pengurusan JAWHAR, Vol. 1 Jurnal Pentadbiran Tanah, Jilid 3 Bil 1, ms. 1 – 24. Muhammad Obaidullah, 2008. Introduction to Islamic Microfinance. New Delhi: International Institute of Islamic Business and Finance (IBF) Net. Mustafa Al-Khin, Mustafa Al-Bugha & Ali Asy-Syarbaji, 2005. Kitab Fikah Mazhab Syafie: Wakaf, Wasiat dan Faraid. Jilid 5. Kuala Lumpur Pustaka Salam Sdn. Bhd. Nadiah Zulkiflee, Hairunnizam Wahid & Sanep Ahmad (2015). Kesedaran Terhadap Wakaf Tunai: Kajian di Besut, Terengganu. eProsiding Seminar Fiqh Semasa (SeFis). Sepang: Usuli Faqih Research Centre, Universiti Sains Islam Malaysia. 252 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Noor Inayah Yaakob. (2014). Mencorakkan Kejayaan Wakaf Pendidikan. Utusan Malaysia, 13 Jun 2014. Razali Othman. (2001). Konsep, Prinsip dan Pelaksanaan Pengurusan Institusi Wakaf: Kajian Kes di Negeri Selangor. Tesis Ijazah Sarjana Pengurusan Perniagaan dan Pentadbiran, Fakulti Pengurusan perniagaan, Universiti Kebangsaan Malaysia (UKM). Razi Yaakob, Daud Ismail, Hamdan Aziz & Mohd Shukri Jusoh (2017). Pemantapan Institusi Wakaf Pulau Pinang dalam Aspek Pembangunan Fizikal dan Kerohanian. Proceedings of the International Conference on Islam, Development and Social Harmony in Southeast Asia 2017. Rohayu Abdul Majid & Rosli Said. (2014). Permasalahan Pengurusan Hartanah Wakaf di Malaysia. International Surveying Journal (ISrJ), Vol. 4, no. 1: hlm 29-43. Sallehuddin Ishak. (2013). Kuasa Menghurai Model Goodchild Dan Munton (1986) Dan Van Assen (2009) Dalam Masalah Pembangunan Tanah Wakaf Di Malaysia. Sohaimi Mohd Salleh & Syarqawi Muhammad. (2008). Waqf Development in Malaysia: Issues and Challenges, Jurnal Pengurusan JAWHAR, Vol.2:1. Suziana Mohamed Nor & Romzie Rosman. (2017). Cabaran dalam Melaksanakan Wakaf Pendidikan Bagi Institusi Pengajian Tinggi di Malaysia. E-Proceeding of the 4th International Conference on Masjid, Zakat and Waqf Management 2017 (IMAF2017) 4 & 5 December 2017, Bangi, Selangor, Malaysia. Wahbah al-Zuhaili, 2011. Fiqh dan Perundangan Islam. Jilid V111. Diterjemahkan oleh Syed Ahmad Syed Hussain et al. Kuala Lumpur: Dewan Bahasa dan Pustaka (DBP). Yusof Al-Qaradhawi, 1996. Fatwa Antara Ketelitian dan Kecorpbuhan. Diterjemahkan oleh Ahmad Nuryadi Asmawi. Kuala Lumpur: Thinker’s Library. Zakaria Bahari. (2014). Kefahaman dan Kesedaran Aplikasi Istibdal Wakaf: Kes Kajian di Semenanjung Malaysia. Proceeding Bengkel RUT Pengurusan Pembangunan Berteraskan Islam, Mac 2014, Bilik Persidangan Pusat Pengajian Sains Kemasyarakatan, Universiti Sains Malaysia. 253 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 KONSEP KELESTARIAN: ANALISIS TERHADAP PEMBANGUNAN HARTA WAKAF Surita Hartini Mat Hassan1 Zakaria Bahari2 1) Akademi Pengajian Islam Kontemporari (ACIS), UiTM Cawangan Kedah, Merbok, Kedah. 2) Pusat Kajian Pengurusan Pembangunan Islam (ISDEV), USM, Pulau Pinang. Abstrak: Pembangunan secara lestari ke atas harta wakaf merupakan tanggungjawab mutawalli agar harta wakaf berkembang secara produktif dan dapat menghasilkan manfaat yang boleh menambah atau memperbanyakkan harta wakaf. Pembangunan yang bukan hanya menyumbang kepada kebajikan semata-mata malah dapat menyumbang manfaat dalam bentuk kewangan atau pendapatan merupakan salah satu bentuk pembangunan yang lestari. Hal ini membuktikan pembangunan secara lestari ke atas harta wakaf dapat menyumbang dalam pembangunan sosioekonomi umat Islam. Namun begitu, sejauh manakah konsep kelestarian terhadap pembangunan harta wakaf difahami? Apakah ciri-ciri pembangunan harta wakaf lestari? Bagaimanakah konsep kelestarian pembangunan harta wakaf dapat dilaksanakan? Persoalan-persoalan inilah yang membawa kepada kajian ini dilakukan untuk mencapai dua matlamat. Pertama, mengenal pasti konsep kelestarian dalam pembangunan harta wakaf. Kedua, menganalisis pelaksanaan konsep kelestarian dalam membangunkan harta wakaf di Malaysia. Kajian ini menggunakan rekabentuk kajian penerokaan. Bersumberkan data primer dan sekunder. Data primer diperoleh melalui temu bual mendalam terhadap enam orang pengamal wakaf yang terdiri daripada pegawai di Majlis Agama Islam Negeri (MAIN) yang terpilih dan telah berkhidmat dalam menguruskan harta wakaf melebihi lima tahun. Data sekunder diperoleh berdasarkan penelitian terhadap kajian-kajian terdahulu seperti tesis, buku, artikel, jurnal, majalah dan sebagainya. Data-data ini kemudiannya dianalisis secara analisis kandungan kualitatif menggunakan perisian ATLAS.ti Version 8.0 (AV8). Hasil kajian ini menemukan tiga elemen dalam konsep kelestarian pembangunan harta wakaf. Analisis mendapati telah wujud bentuk-bentuk pembangunan lestari ke atas tanah wakaf terutamanya melibatkan pembangunan yang bersifat sosioekonomi kerana dapat menjana dana dan memperbanyakkan harta wakaf. Kata kunci: Konsep Kelestarian, Pembangunan Harta Wakaf 1.0 Pendahuluan Pembangunan harta wakaf secara lestari bermaksud mengekalkan fizikal (‘ayn) harta wakaf dan manfaatnya dapat digunakan secara berterusan oleh masyarakat (mauquf ‘alaih) serta dapat memperbanyakkan harta wakaf (Surita Hartini Mat Hassan, 2018). Manfaat tersebut bukan hanya dalam bentuk perkhidmatan bagi tujuan kebajikan semata-mata, malah hasil manfaat tersebut dapat menjana dana. Pembangunan yang dapat menjana dana hasil daripada manfaat yang wujud merupakan sebahagian daripada ciri-ciri pembangunan lestari. Dengan kata lain, pembangunan yang dilaksanakan dalam bentuk yang produktif dapat menjana dana bagi tujuan melestarikan pembangunan harta wakaf tersebut. Di samping itu juga, dapat mengurangkan bebanan mutawalli dalam usaha membangunkan harta wakaf lain yang masih terbiar tanpa sebarang pembangunan. 254 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Terdapat pelbagai bentuk pembangunan harta wakaf yang telah dilaksanakan pada masa kini. Namun, antara kaedah yang paling sesuai dilaksanakan ialah melalui kaedah-kaedah kontemporari seperti pembinaan bangunan berbentuk komersil seperti perumahan (rumah teres, pangsapuri), penginapan (hotel, rumah tumpangan), pasaraya (bazar rakyat) dan sebagainya (Hydzukifli Hashim Omar & Asmak Ab. Rahman, 2015). Disamping itu juga, pelaksanaan skim-skim wakaf tunai oleh Majlis Agama Islam Negeri (MAIN) dan Yayasan Wakaf Malaysia seperti wakaf saham, saham wakaf, wakaf kaki atau lot, wakaf wang tunai yang akhirnya ditukarkan dengan harta kekal secara badal juga dapat melestarikan harta wakaf (Zakaria Bahari & Surita Hartini Mat Hassan, 2016). Persoalannya, adakah kaedah-kaedah tersebut menepati konsep kelestarian harta wakaf? Sekiranya menepati, adakah pelaksanaannya selari dengan kehendak atau tujuan wakaf itu sendiri? Apakah pandangan pengamal wakaf terhadap perkara ini? Ekoran daripada persoalan-persoalan inilah, kajian ini dilakukan untuk mengenalpasti konsep kelestarian harta wakaf berdasarkan pandangan informan yang terdiri daripada enam orang pengamal wakaf yang mempunyai pengalaman dan kepakaran dalam mengurus serta mentadbir pembangunan harta wakaf. Kertas kerja ini bermula dengan perbincangan tentang sorotan kajian lepas. Diikuti dengan perbincangan berkaitan metodologi kajian, konsep kelestarian harta wakaf, analisis pelaksanaan konsep kelestarian harta wakaf dan diakhiri dengan kesimpulan. 2.0 Sorotan Kajian Lepas Kajian berkaitan kelestarian harta wakaf merangkumi pelbagai aspek perbincangan antaranya berkaitan kaedah dan instrumen yang diaplikasikan dalam membangunkan harta wakaf yang lestari. Kajian berkaitan kaedah dan instrumen yang sesuai diaplikasikan dalam pembangunan harta wakaf yang lestari dilakukan oleh Hydzulkifli Hashim dan Asmak Ab Rahman (2013). Kajian mereka memfokuskan kepada penggunaan instrumen sukuk wakaf berdasarkan pengalaman pelaksanaan sukuk wakaf di Singapura dan Arab Saudi. Hasil kajian mereka mendapati pelaksanaan sukuk dapat melestarikan harta wakaf kerana bangunan tersebut berjaya dibangunkan dan manfaatnya dapat digunakan secara berterusan. Oleh itu, dapat disimpulkan bahawa kelestarian terhadap harta wakaf dapat diukur berdasarkan aktiviti yang dilakukan di atas tanah wakaf yang berjaya membawa perubahan yang positif terhadap harta wakaf tersebut. Perubahan yang dimaksudkan adalah berlakunya peningkatan dalam nilai (value) hartanah tersebut dan menjadi lebih produktif serta manfaatnya dapat digunakan secara berterusan. Dalam pada itu berdasarkan kajian Azila Ahmad Sarkawi et al. (2016) berkaitan dengan konsep kelestarian dari perspektif Islam merumuskan bahawa kelestarian dalam Islam perlu diseimbangkan antara keperluan dunia dan akhirat. Menurut mereka hubungan manusia dan alam sekitar perlu seimbang dalam memenuhi keperluan dunia dan akhirat. Jika dilihat dalam konteks pembangunan harta wakaf ianya perlu diseimbangkan antara kepentingan dunia dan akhirat. Hal ini akan memberikan gambaran bahawa pengekalan harta dan manfaat wakaf yang berterusan perlu diseimbangkan antara memenuhi keperluan di dunia dan juga di akhirat. Menurut Maliah Sulaiman & Muntaka Alhaji Zakari (2015), yang mengkaji berkaitan keberkesanan urus tadbir mutawalli harta wakaf mendapati kecekapan mutawalli dalam mengurus dan mentadbir harta wakaf merupakan aspek utama yang perlu diperkemaskan dalam usaha melestarikan harta wakaf. Oleh sebab itu, mutawalli sewajarnya terdiri daripada organisasi atau individu yang berkaliber dan memiliki kepakaran yang tinggi dan mendalam berkaitan pembangunan dan pentadbiran wakaf. Hal ini menunjukkan kelestarian wakaf dapat dizahirkan di bawah pentadbir yang cekap dan berkesan. 255 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Kajian berkaitan kelestarian pembangunan harta wakaf juga telah menjadi fokus kajian Surita Hartini Mat Hassan (2018). Kajian beliau dilakukan secara khusus terhadap pembangunan dalam bentuk perumahan di atas tanah wakaf di Pulau Pinang. Berdasarkan kajian tersebut pembinaan bangunan perumahan sama ada teres, rumah kedai, kedai pejabat mahupun pangsapuri memberi impak positif kepada perkembangan harta wakaf di Pulau Pinang terutamanya dalam usaha-usaha menjana hasil dan sumber kewangan wakaf. Keadaan ini menggambarkan pembangunan dalam bentuk bangunan komersial dapat menjamin kelestarian harta wakaf. Berdasarkan penelitian terhadap kajian-kajian lepas, perbincangan berkaitan konsep kelestarian pembangunan harta wakaf masih kurang dan tidak begitu mendalam. Perbincangan kajian-kajian lepas tidak dinyatakan secara jelas tentang prinsip dan elemen dalam konsep kelestarian pembangunan harta wakaf. Oleh sebab itu, kertas kerja ini mengemukakan perbincangan dengan lebih terperinci berkaitan konsep tersebut berdasarkan analisis dapatan daripada pandangan ahli akademik yang pakar dalam bidang pembangunan harta wakaf. 3.0 Metodologi Kajian Kajian ini melibatkan pengumpulan data primer dan sekunder. Data primer diperoleh melalui temu bual mendalam terhadap enam orang pengamal wakaf yang mempunyai pengalaman melebihi lima tahun dalam menguruskan harta wakaf dan terlibat secara langsung dalam hal berkaitan pembangunan harta wakaf serta pakar dalam bidang wakaf. Dalam kertas kerja ini informan dilabelkan dengan kod yang ditetapkan iaitu PPW 01, PPW 02, PPW 03, PPW 04, PPW 05 dan PPW 06. Data sekunder diperoleh berdasarkan penelitian terhadap kajian-kajian terdahulu seperti tesis, buku, artikel, jurnal, majalah dan sebagainya. Data-data ini kemudiannya dianalisis secara analisis kandungan kualitatif dengan bantuan Atlas t.i versi 8 (AV8). 4.0 Konsep Kelestarian Kelestarian seringkali dikaitkan dengan pembangunan dan alam sekitar. Menurut Bruntland (1987), kelestarian membawa maksud memenuhi keperluan sekarang tanpa menjejaskan keperluan generasi akan datang. Walau bagaimanapun menurut pandangan tokoh-tokoh Islam pula, kelestarian lebih kepada keseimbangan, kesamarataan dan keadilan dalam mengurus dan mentadbir sumber alam. Pandangan ini selari dengan Zubair Hassan (2006), yang menyatakan kelestarian adalah menyeimbangkan ekonomi, masyarakat dan alam sekitar dalam memenuhi keperluan spiritual dengan mengambil kira material sebagai pengukur ekonomi. Muhammad Nouh (2012) pula membahagikan kelestarian kepada dua komponen. Pertama, mencapai keseimbangan ekonomi, sosial dan rohani; kedua, mencapai keseimbangan alam sekitar. Menurut beliau juga, penggunaan dan pengagihan sumber mestilah cekap dan optimum dengan mengambil kira sumber yang terhad. Berdasarkan pandangan sarjana Islam yang disebutkan di atas, dapat disimpulkan bahawa kelestarian dari perspektif Islam ialah keseimbangan dalam penggunaan sumber alam untuk manfaat ekonomi, sosial dan rohani masyarakat dahulu, sekarang dan masa depan. Secara ringkasnya, kelestarian adalah sesuatu yang seimbang, adil dan berterusan dalam pelbagai aspek kehidupan manusia termasuklah rohani dan jasmani. Dalam pada itu, Niaz Ahmad Khan (2001) mengemukakan tujuh prinsip kelestarian iaitu menghindari pembaziran; pembentukkan peraturan dan penilaian kendiri melalui sejarah; mengekalkan keseimbangan dalam pemikiran, tindakan dan penggunaan sumber; kebertanggungjawaban dalam pemerintahan dan 256 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 pentadbiran; mewujudkan ekuiti dan keadilan dalam ekonomi dan perniagaan; penyucian jiwa (tazkiyyah); dan pemuliharaan dan pembangunan sumber sebagai khidmat kepada manusia dan makhluk lain. Zabariah Matali (2012) pula menyatakan terdapat lapan prinsip kelestarian yang terkandung di dalam al-Quran sebagai panduan iaitu al-‘adl (keadilan), al-mizan (keseimbangan), al-wasat (kesederhanaan), al-rahmah (belas kasihan/pengasih), al-amanah (amanah/bertanggungjawab/hak penjagaan), al-taharah (kesucian rohani dan kebersihan fizikal), al-haqq (kebenaran hak) dan al-‘ilm al-nafi‘ (kegunaan pengetahuan dan sains). Manakala Muhammad Nouh (2012) pula mengemukakan lima prinsip dalam mencapai kelestarian iaitu menghormati manusia, alam sekitar yang komprehensif, keseimbangan, keterhadan sumber dan perlindungan alam sekitar. Selain itu, Noor Hanita Abdul Majid dan Ibrahim Udale Hussaini (2011), mengemukakan enam syarat untuk mencapai kelestarian iaitu pertama, pemahaman dan kepercayaan yang selari dengan syahadah; kedua, melaksanakan tanggungjawab sebagai khalifah; ketiga, menegakkan peraturan Allah SWT; keempat, mewujudkan asas-asas kukuh berdasarkan al-Quran dan Hadith; kelima, menjaga identiti dan prinsip Islam dalam semua aspek kehidupan; dan keenam, mewujudkan negara Islam yang mendasari undang-undang syariah. Manakala Dewan Mahboob Hossain (2014) pula mengemukakan empat ciri kelestarian iaitu keseimbangan, kesaksamaan ekonomi, larangan terhadap riba, mementingkan etika dalam pelbagai aspek. Aspek-aspek yang dikemukakan ini merujuk kepada elemen-elemen kelestarian dalam KI. Berdasarkan pandangan informan dan Sarjana Islam yang dikemukakan menunjukkan prinsip kelestarian dalam KI melibatkan hubungan tiga dimensi iaitu manusia dengan Allah SWT, manusia sesama manusia dan manusia dengan alam sekitar. Hubungan tersebut perlu bergerak selari secara adil dan saksama. Hubungan ini perlu dipelihara sebaik mungkin agar setiap perkara yang dilakukan mendapat keredaan daripada Allah SWT. Berdasarkan perbincangan sebelum ini, dapat disimpulkan bahawa terdapat beberapa aspek yang perlu diteliti dalam memahami konsep kelestarian dari perspektif Islam. Aspek yang pertama ialah berkaitan dengan definisi; kedua, berkaitan dengan sumber rujukan asas; ketiga, berkaitan dengan prinsip; dan keempat berkaitan elemen kelestarian. Ringkasan keempatempat aspek ini ditunjukkan dalam Jadual 4.1. DEFINISI • Satu proses multi-dimensi untuk mencapai wusta (keseimbangan, kesederhanaan) ekonomi, sosial, alam sekitar, rohani (spritual) dan budaya berpandukan ajaran Islam. Jadual 4.1: Konsep Kelestarian Islam SUMBER PRINSIP ASAS • Al-Quran • Keadilan • • Hadith • Keseimbangan • • Kesederhanaan • • Amanah • Patuh syariah • • Melindungi alam sekitar • Membenarkan hak setiap • makhluk • Menjaga etika dalam setiap 257 ELEMEN Keseimbangan Kesaksamaan ekonomi Beretika dalam semua aspek Berpaksikan hukum dan undang-undang Islam Kesucian rohani dan jasmani Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 tindakan dan pemikiran. Sumber: Surita Hartini Mat Hassan (2018). Justeru itu konsep kelestarian dalam Islam mempunyai asas daripada sumber al-Quran dan alHadith yang memperlihatkan prinsip keadilan, keseimbangn, kesederhanaan, amanah, patuh syariah, memelihara alam sekitar, menjaga hak setiap makhluk dan etika dalam segala tindakan dan pemikiran yang akhirnya membuahkan keseimbangan, kesaksamaan kemakmuran, beretika, bertunjangkan hukum dan undang-undang Islam dan akhirnya memperoleh kesucian rohani dan jasmani iaitu mendapat keredaan Allah SWT. Perkara ini berlaku kepada semua aktiviti manusia yang ingin mendapatkan kelestrian Islami. 5.0 Konsep Pembangunan Harta Wakaf Secara umumnya, pembangunan merujuk kepada satu proses yang bersifat proaktif untuk memajukan dan meningkatkan kualiti hidup manusia (Nik Mustapha Nik Hassan, 1999). Miswan@Abdul Hakim Mohammed, Abdul Hamid Mar Iman dan Adibah Awang (2009) menyatakan pembangunan merupakan satu proses transformasi atau perubahan daripada suatu keadaan yang tidak berhasil atau kurang berhasil kepada suatu keadaan yang lebih berhasil secara lebih produktif bagi melahirkan sesuatu yang berfaedah. Setiap pembangunan yang dilaksanakan mestilah bermatlamat untuk memberi kebaikan dan manfaat kepada manusia (Wan Norhaniza Wan Hassan, 2014). Dalam konteks wakaf, pembangunan ke atas harta wakaf (bangunan atau tanah) membawa maksud berlakunya kemajuan (pengembangan atau perubahan) terhadap harta tersebut secara lebih produktif untuk menghasilkan manfaat secara berterusan atau lestari kepada mauquf ‘alayh sebagaimana diniatkan waqif (Syahnaz Sulaiman et al., 2016). Pembangunan produktif dapat ditakrifkan sebagai pembangunan yang boleh menjana hasil daripada manfaat pembangunan yang dilaksanakan. Menurut Syahnaz Sulaiman (2012:155), perkara utama yang perlu dititikberatkan dalam membangunkan harta wakaf ialah memastikan hak harta wakaf (property right) terpelihara dan dilindungi bagi menjamin ciri-ciri ta’bid atau kekekalannya serta kelestarian dari sudut fizikal dan penjanaan manfaat yang berterusan kepada pihak tertentu yang berkepentingan dalam hak wakaf tersebut. Hal ini menunjukkan selain dapat menjana dana, sebarang bentuk pembangunan ke atas harta wakaf juga mestilah dapat mengekalkan status harta wakaf tersebut sebagai harta wakaf dan manfaatnya dapat dimanfaatkan secara berterusan. Oleh itu, konsep pembangunan harta wakaf merujuk kepada berlakunya pengembangan serta perubahan ke atas harta wakaf kepada yang lebih baik dan bermanfaat tanpa mengubah status harta tersebut sebagai harta wakaf. Pembangunan tersebut juga dapat memberikan manfaat yang berterusan. Dalam masa yang sama dapat menjana manfaat sama ada dalam bentuk kewangan atau bukan kewangan kepada umat Islam dan menyumbang pendapatan kepada pentadbir harta wakaf. Penjanaan dana sangat penting dalam usaha melestarikan harta dan manfaat wakaf. 6.0 Konsep Kelestarian Pembangunan Harta Wakaf 258 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Kelestarian dalam harta wakaf lebih kepada usaha-usaha untuk mengekalkan harta yang diwakafkan melalui penghasilan manfaat wakaf secara berterusan. Manfaat yang terhasil bukan sahaja bertujuan kebajikan semata-mata malah dalam masa yang sama dapat menjana dana bagi tujuan penambahbaikkan harta wakaf sedia ada dan juga memperbanyakkan lagi harta wakaf. Dapatan temu bual dengan lima orang pengamal wakaf menemukan tiga elemen dalam pembangunan harta wakaf lestari iaitu pengekalan ‘ayn harta wakaf, berkembang secara produktif dan menghasilkan manfaat yang berterusan. Elemen bermaksud sesuatu yang menjadi sebahagian dalam sesuatu keseluruhan unsur (Kamus Dewan, 2007). Dalam konteks kajian ini, elemen merupakan ciri-ciri atau syarat-syarat yang perlu ada dalam konsep kelestarian harta wakaf. Berdasarkan penganalisisan terhadap “pernyataan” yang telah di “kod” melalui transkrip informan dalam AV8 menunjukkan terdapat tiga elemen kelestarian harta wakaf. Elemen tersebut ialah pengekalan ‘ayn harta wakaf, berkembang secara produktif dan manfaat yang berterusan. Ringkasan dapatan ini ditunjukkan dalam Jadual 1. Jadual 1: Jumlah dan Peratusan Pandangan Informan Terhadap Elemen KPHW Informan PPW 01 PPW 02 PPW 03 PPW 04 PPW 05 PPW 06 Jumlah Peratus (%) ELEMEN KPHW Pengekalan Berkembang Manfaat ‘ayn harta secara yang wakaf produktif berterusan √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 6 6 6 100 100 100 Sumber: Data AV8 Jadual 1 menunjukkan jumlah dan peratusan pandangan informan terhadap tiga elemen kelestarian iaitu pengekalan harta wakaf (kekal), berkembang secara produktif dan manfaat yang berterusan. Berdasarkan Jadual 1 dapat dirumuskan bahawa kesemua informan bersetuju bahawa ketiga-tiga elemen tersebut perlu wujud dalam setiap pembangunan ke atas harta wakaf untuk memastikan kelestariannya. Keadaan ini menunjukkan kesemua informan memahami konsep amalan dan pelaksanaan wakaf yang sebenar. Penjelasan lanjut dalam subtopik berikutnya. 6.1 Pengekalan ‘Ayn Harta Wakaf Pengekalan ‘ayn harta wakaf merujuk kepada sifat kekal sesuatu harta yang diwakafkan. Menurut Nor Asiah Mohamad (2015), ukuran kelestarian bagi harta wakaf ialah berasaskan konsep kekal atau tetap (permenancy), tidak boleh pindah milik (inalienability), patuh syariah, memberi keutamaan kepada kehendak pewaqif dan hasil wakaf mestilah untuk tujuan kebajikan awam. Perbincangan fiqh berkaitan elemen kekal boleh dilihat dalam tiga keadaan iaitu 259 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 berkekalan dari sudut tempoh masa perwakafan, jenis harta yang diwakafkan dan manfaat harta wakaf yang disalurkan kepada benefisiari secara berterusan (Siti Umairah Ali Hamdan & Siti Mashitoh Mahamood, 2016). Berkekalan dari sudut tempoh masa ialah apabila sesuatu harta telah diwakafkan, maka harta tersebut hendaklah menjadi harta wakaf selama-lamanya dan ianya tidak boleh dibatasi dengan masa (Muhammad Abu Zahrah, 2007). Mazhab Shafi‘i berpandangan elemen kekal adalah menjadi syarat mutlak kepada harta wakaf tanpa terikat dengan masa berdasarkan kepada niat atau tujuan wakaf yang dibuat atas dasar kebaikan3 (Siti Umairah Ali Hamdan & Siti Mashitoh Mahamood, 2016). Berkekalan dari sudut jenis harta merujuk kepada pengekalan fizikal (‘ayn) wakaf iaitu harta yang diwakafkan sama ada dalam bentuk harta alih atau tak alih 4 (Hisham Sabri et al., 2015). Misalnya waqif mewakafkan lima hektar tanah sawah untuk manfaat masyarakat Islam. Mutawalli haruslah memastikan tidak berlaku sebarang kekurangan ke atas nilai tanah tersebut dan tidak berlaku sebarang pindah milik atau pencerobohan ke atas tanah yang diwakafkan dan dibangunkan sebagaimana yang dihasratkan waqif. Menahan harta wakaf bagi menjamin kekekalan bukanlah bermaksud membiarkan harta tersebut terpendam atau ditumbuhi lalang tanpa sebarang usaha (Syahnaz Sulaiman et al., 2016) tetapi merujuk kepada penahanan harta daripada sebarang bentuk pemilikan individu kepada hak milik Allah SWT secara kekal (alSyarbini, 2000: 522). Berkekalan dari sudut manfaat wakaf pula merujuk kepada manfaat daripada harta yang diwakafkan sentiasa berterusan. Mustafa al-Khin, Mustafa al-Bugho dan A’li Sharbaji (2004) menyatakan pandangan tafsiran kekal kepada ‘kekal dimanfaatkan’ yang boleh direalisasikan menerusi tempoh kekal secara relatif dan tidak semestinya kekal selama-lamanya. Apa yang penting ialah harta wakaf tersebut boleh menghasilkan sesuatu atau hasilnya menyamai sesuatu upah secara berterusan. Hal ini menunjukkan bahawa tanah wakaf perlu dikekalkan fizikalnya (‘ayn) tanpa berlaku sebarang pindah milik dan hak ke atasnya adalah milik Allah SWT. Manusia hanya bertanggungjawab menguruskan serta mengembangkannya agar dapat dimanfaatkan secara berterusan. Pandangan ini selari dengan pandangan PPW 03, (2016) bahawa kelestarian pembangunan perumahan wakaf ditakrifkan sebagai amalan pengurusan wakaf yang baik, iaitu aset wakaf dikekalkan ‘aynnya atau ditambah baik melalui pewujudan dana penyelenggaraan (sinking fund), dan manfaatnya dapat membantu meningkatkan sosioekonomi umat Islam secara berterusan. Begitu juga dengan pandangan PPW 02 (2016) bahawa pembangunan ke atas tanah wakaf tidak boleh lari daripada tiga perkara iaitu kekal, tidak boleh pindah milik dan muktamad. Muktamad yang dimaksudkan oleh beliau ialah kekal sebagai harta wakaf. 3 Al-Syarbini berpandangan syarat kekal itu adalah mengikat tanpa melihat kepada tujuan wakaf sama ada melibatkan qurbah atau sebaliknya. Ibn Qudamah membuat penambahan dengan menjelaskan bahawa tidak sah sekiranya wakaf tersebut mengikat syarat seperti jual beli, dihibahkan dan dikembalikan semula kepada waqif kerana bertentangan dengan prinsip wakaf. Muhammad Ibn Hasan pula menegaskan bahawa elemen kekal adalah syarat utama dalam mewujudkan wakaf dan perlu disebutkan dalam sighah wakaf sama ada secara lafaz ataupun tersirat. Abu Yusuf juga mempunyai pandangan yang sama tetapi tidak perlu ditekankan dalam sighah wakaf. Hal ini berbeza dengan pandangan Abu Hanifah dan Mazhab Maliki yang tidak mensyaratkan elemen kekal dalam sesuatu perwakafan bahkan mereka berpandangan bahawa sah sesuatu perwakafan yang dibuat secara bertempoh (Muhammad Abu Zahrah, 2007: 93-104). 4 Perkara ini sesuai dengan Hadith berkaitan dengan pewakafan tanah di Khaybar oleh Saidina Umar. Menurut Hadith tersebut Rasulullah SAW meminta Saidina Umar menahan iaitu mengekalkan tanah tersebut, manakala manfaatnya disalurkan bagi tujuan kebajikan (Muhammad Anas Zarqa, 1994: 10). 260 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Menurut PPW 01 (2016) elemen ini telah wujud dalam pelaksanaan pembangunan perumahan wakaf sebagaimana yang dilaksanakan oleh MAINPP melalui pembinaan pangsapuri Khan Mohammed5 dan perumahan wakaf Siti Aisah6. Jualan rumah tersebut menggunakan kaedah leased hold untuk tempoh 99 tahun. Pembinaan taman perumahan ini juga melibatkan kaedah pembiayaan musyarakah. Pelaksnaan kaedah menjadikan harta wakaf iaitu tanah dikekalkan statusnya sebagai tanah tanpa berlaku sebarang pindah milik. Hal ini menunjukkan pembangunan perumahan di atas tanah wakaf dapat mengekalkan harta wakaf. 6.2 Berkembang secara Produktif Seterusnya, berdasarkan Jadual 1 elemen kelestarian kedua ialah berkembang secara produktif. Kesemua informan bersetuju bahawa bagi memastikan pembangunan harta wakaf lestari, harta tersebut mestilah dikembangkan secara produktif sebagaimana yang dibuktikan dalam Jadual 1. Pembangunan yang produktif tersebut mestilah sesuatu yang bermanfaat dan dapat meningkatkan nilai harta wakaf itu sendiri (Hisham Sabri et al., 2015). Pembangunan harta wakaf yang produktif dapat menambahkan jumlah harta wakaf dan meneruskan fungsinya dengan meneruskan manfaatnya kepada mawquf ‘alaih (Zakaria Bahari dan Surita Hartini Mat Hassan, 2016). Berkembang secara produktif sesuatu harta wakaf terutamanya tanah dapat dilihat apabila berlakunya perubahan ke atas tanah tersebut yang dapat memberi manfaat dan menambah nilai (value) tanah wakaf. Maka, pembangunan tanah wakaf tersebut dapat memberikan manfaat yang bersifat jangka panjang. Perkara ini selari dengan pandangan PPW 01 (2016) dan PPW 03 (2016) yang berpandangan bahawa berkembangnya sesuatu harta wakaf terutamanya tanah ialah apabila berlakunya perubahan ke atas tanah tersebut yang memberi manfaat dan menambah nilai (value) tanah wakaf. Bagi mengukur tahap keproduktifan sesuatu pembangunan ke atas wakaf PPW 03 (2016) menyatakan terdapat lima indikator perlu diambil kira iaitu bilangan harta wakaf, nilai harta wakaf, kesan pembangunannya, geografi dan jenis pembangunan yang dilaksanakan. Hal ini tambah beliau lagi cukup penting untuk memastikan pembangunan yang dilaksanakan memenuhi konsep kelestarian itu sendiri. Perkara seumpama ini juga mendapat perhatian PPW 04 (2016) dan PPW 05 (2016) bahawa produktifnya sesuatu pembangunan lestari terutamanya ke atas harta tanah bukan hanya bermotifkan keuntungan semata-mata malah, mestilah dalam masa yang sama menjaga hubungan dengan alam sekitar. Menurut mereka lagi kesesuaian bentuk dan kaedah pembangunan di sesebuah kawasan atau tempat perlu dinilai dan diteliti secara mendalam supaya pembangunan yang dilaksanakan strategik dan tidak menzalimi alam sekitar. 5 Pembangunan yang dijalankan di Pangsapuri Wakaf Khan Mohamed merupakan pembangunan sebuah blok pangsapuri kos sederhana. Pangsapuri Wakaf tersebut mempunyai empat tingkat dengan jumlah kediaman sebanyak 32 unit dan setiap unit mempunyai keluasan 73.51 meter persegi. Sehingga kini MAINPP dan JKP telah mengeluarkan tiga kali pajakan untuk setiap unit di mana setiap pajakan mempunyai tempoh selama 33 tahun untuk unit-unit Pangsapuri Wakaf tersebut. Harga pajakan bagi setiap unit kediaman ialah RM 112700.00++. Kaedah pelaksanaan ini ditunjukkan dalam Rajah 2. Melalui “Jointventure Agreement” yang telah ditandatangani oleh JKP dan MAINPP, unit kediaman Pangsapuri Wakaf tersebut telah dipersetujui untuk diagihkan dengan nisbah 24 unit kepada JKP manakala lapan unit lagi kepada MAINPP. Tujuh unit kediaman milik MAINPP telah disewakan dengan kadar sebanyak RM500 sebulan dan jumlah pendapatan bulanan Wakaf Khan Mohamed ini adalah sebanyak RM4000 sebulan (Shereeza Mohamed Saniff & Wan Norhaniza Wan Hasan, 2009; Surita hartini Mat Hassan & Zakaria Bahari, 2017). 6 Tanah wakaf ini telah berjaya dibina bangunan perumahan dengan usaha sama secara musyarakah dengan Projek yang bermula pada 25 Februari 2010 menelan belanja sebanyak RM 15 juta. Projek ini merangkumi pembinaan sembilan unit kedai tiga tingkat dan 76 unit rumah teres dua tingkat yang siap sepenuhnya pada Februari 2013 (Surita hartini Mat Hassan & Zakaria Bahari, 2017) 261 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Begitu juga dengan kajian Zakaria Bahari dan Surita Hartini Mat Hassan (2017) mendapati produktifnya pembangunan harta wakaf secara tidak langsung telah menggambarkan kelestariannya. Jika diteliti secara mendalam, wakaf memainkan peranan penting dalam pembangunan sosioekonomi umat Islam. Oleh itu adalah menjadi satu kemestian dalam kalangan mutawalli selaku pemegang amanah untuk mengembangkan tanah wakaf yang tidak produktif agar dapat dimanfaatkan oleh setiap lapisan masyarakat. Terdapat pelbagai kaedah yang telah dilaksanakan dalam mengembangkan tanah wakaf. Namun begitu, pengembangan ke atas tanah wakaf perlu dilakukan dengan bentuk-bentuk pembangunan yang produktif dan bersifat ekonomi untuk melahirkan satu bentuk pembangunan yang bernilai tinggi. Pembangunan yang bersifat ekonomi dapat menyumbang manfaat bukan hanya untuk kebajikan malah bagi tujuan meningkatkan taraf ekonomi masyarakat khususnya umat Islam. Misalnya pembinaan hotel dapat memberi peluang perniagaan dan pekerjaan kepada masyarakat. Sehingga kini terdapat empat buah hotel wakaf telah dibina hasil kerjasama YWM dengan Majlis agama Islam dan Adat Resam Negeri Terengganu (MAIDAM)7, Majlis Agama Islam Melaka (MAIM)8, Majlis Agama Islam Negeri Sembilan (MAINS)9 dan Majlis Agama Islam Negeri Perak (MAIPk)10. Hotel-hotel wakaf tersebut juga telah mula beroperasi sejak dari tahun 2011. Terdapat pelbagai kemudahan yang disediakan selain bilik, turut disediakan kafetaria, kolam renang, dewan seminar dan sebagainya. Kemudahan-kemudahan ini disediakan bagi menarik lebih ramai pelanggan dari dalam dan luar negara. Pembangunan seperti ini juga bukan hanya dapat mengembangkan tanah wakaf malah dapat mencipta harta baru wakaf iaitu bangunan yang didirikan di atas tanah wakaf dan secara tidak langsung meningkatkan nilai tanah wakaf itu sendiri. Maka dapat dirumuskan bahawa pembangunan yang berjaya mengubah keadaan asal tanah wakaf dengan penghasilan manfaat yang bersifat ekonomi dan bernilai tinggi merupakan salah satu bentuk pembangunan yang lestari. Dengan ini, berkembang secara produktif merupakan salah satu cara ke arah menghasilkan satu bentuk pembangunan yang lestari. 6.3 Manfaat yang Berterusan Seterusnya, berdasarkan Jadual 1 elemen kelestarian yang ketiga ialah manfaat yang berterusan. Jadual 1 juga menunjukkan majoriti informan bersetuju sesebuah pembangunan dapat dikatakan lestari apabila manfaat hasil wakaf dapat diagihkan secara berterusan kepada mauquf ‘alayh. Manfaat membawa maksud faedah, hasil atau pulangan daripada aktiviti pembangunan yang telah dilakukan ke atas tanah wakaf. Dalam konteks amalan wakaf, manfaat tersebut mestilah berterusan. Sebagaimana Hadith Nabi Muhammad SAW yang bermaksud: “Apabila seseorang insan meninggal dunia, maka terputuslah amalannya kecuali tiga perkara iaitu sedekah jariah, ilmu yang bermanfaat dan anak soleh yang mendoakan orang tuanya” (Riwayat Muslim, No. Hadith 1631). 7 Hotel Grand Puteri, PT 3981, Jalan Masjid Abidin, Bandar Kuala Terengganu, 20100 Kuala Terengganu, Terengganu. 8 Hotel Pantai Puteri, Mukim Tanjung Kling, Daerah Melaka Tengah,76400 Melaka. 9 Hotel Kelana Beach Resort, Kompleks Baitul Hilal, Lot 4506 Batu 8, Jalan Pantai, 71050 Port Dickson, Negeri Sembilan. 10 Hotel Seri Warisan, 2453 Jalan Convent, 34000 Taiping, Perak. 262 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Berdasarkan Hadith yang dikemukakan tersebut, ulama bersetuju sedekah jariah yang dimaksudkan dalam Hadith tersebut ialah amalan wakaf (Mahmud Saedon Awang Othman, 1998). Hal ini menunjukkan amalan wakaf merupakan satu amalan yang pahalanya berterusan walaupun setelah meninggal dunia. Perkara ini menggambarkan bahawa pahala orang yang mewakafkan harta sentiasa mengalir. Namun begitu, ada pandangan mengatakan setakat mana atau selama mana pahala tersebut mengalir kepada waqif bergantung kepada selama mana harta yang diwakafkan dimanfaatkan. Dengan kata lain pahala orang yang berwakaf akan senantiasa mengalir selagi mana harta tersebut dimanfaatkan walaupun setelah meninggal dunia. Perkara ini selari dengan pandangan PPW 03, (2016) yang berbunyi “....... lestari wakaf lebih kepada penjanaan dana dan manfaat dapat diagih kepada banyak pihak”. Penjanaan dana yang dimaksudkan oleh beliau bukanlah untuk mendapatkan keuntungan semata-mata, tetapi digunakan bagi tujuan penambahbaikkan bangunan sedia ada dan juga untuk bayaran kos dan upah pengurusan dan sebagainya. Manfaat wakaf tersebut dapat diagihkan sebagaimana tujuan wakaf itu sendiri. Begitu juga dengan pandangan PPW 02 (2016), yang menyifatkan pengurusan harta wakaf yang terbaik ialah dapat mengekalkan atau menambah nilai aset wakaf dan seterusnya menjana manfaat yang berterusan. Oleh sebab itu, harta wakaf perlu dikembangkan dan dijana dana agar manfaatnya berterusan dalam jangkamasa yang lama sesuai dengan konsep wakaf iaitu sedekah yang berterusan pahalanya selagi mana harta tersebut dimanfaatkan. Oleh itu, sebarang bentuk pembangunan yang dilaksanakan mestilah dapat mewujudkan manfaat yang dapat digunakan secara berterusan agar pahala sentiasa mengalir kepada waqif walaupun telah meninggal dunia. Manfaat tersebut bukan hanya untuk tujuan kebajikan kepada mauquf ‘alayh, malah perlu diagihkan untuk tujuan penjanaan dana (PPW 03, 2016). Mauquf ‘alayh merupakan penerima manfaat wakaf. Dalam konteks kefahaman masyarakat secara tradisinya mauquf ‘alayh terdiri daripada golongan miskin, anak-anak yatim dan mereka yang tidak berkemampuan sahaja layak untuk menerima manfaat daripada harta wakaf. Namun begitu, dalam konteks yang lebih luas manfaat wakaf sepatutnya dapat dinikmati oleh seluruh masyarakat. Oleh sebab itu, pembangunan yang dilaksanakan haruslah bertujuan untuk memenuhi keperluan setiap lapisan masyarakat. Perkara ini selari dengan pandangan PPW 04 (2016), bahawa manfaat wakaf sebenarnya adalah untuk kegunaan masyarakat secara umum termasuklah masyarakat bukan Islam. Tambahan pula, pembangunan ke atas sesuatu tanah wakaf melibatkan dana yang cukup besar. Keadaan ini memerlukan kerjasama dan sokongan daripada golongan yang berkeupayaan. Jika manfaatnya hanya untuk dimanfaatkan oleh golongan miskin dan tidak berkemampuan akan menghalang usaha-usaha mengekalkan manfaat harta wakaf. Perkara ini juga mendapat perhatian PPW 03 (2016), bahawa amalan kebiasaan sebagaimana amalan MAIN di Malaysia termasuklah MAINPP, memberi manfaat hanya kepada golongan yang tidak berkemampuan. Sebagai contoh, pihak MAIN meletakkan syarat penyewa unit kediaman wakaf mestilah pendapatan bawah RM1000. Jika diteliti, timbul pelbagai masalah seperti kelewatan bayaran sewa, tunggakan, tidak membuat pembayaran dan sebagainya. Keadaan ini boleh menghalang kelestarian premis-premis tersebut kerana MAIN tidak dapat menambahbaik bangunan akibat kekurangan dana. Kutipan sewa yang rendah tidak dapat menampung kos untuk penambahbaikkan bangunan. Beliau mencadangkan agar harta wakaf dimanfaatkan oleh mereka yang berkemampuan untuk manfaat mereka yang tidak berkemampuan. Sebagai contoh, sebidang tanah disewakan kepada kontraktor atau mereka yang berkeupayaan untuk membayar sewaan dengan kadar yang tinggi. Manfaatkan tanah tersebut kepada golongan yang miskin dengan menyediakan peluang pekerjaan kepada mereka. 263 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Jika ini berlaku manfaat wakaf dapat dilaksanakan selari dengan tujuan wakaf itu sendiri. Bayaran sewa yang baik dapat meneruskan agihan kepada mauquf ‘alayh. Menurut Hydzulkifli Hashim Omar dan Asmak Ab Rahman (2013) menyatakan kelestarian harta wakaf merujuk kepada pembangunan terhadap sesebuah harta wakaf dengan tujuan menambahkan atau memperbanyakan harta. Menurut mereka lagi, matlamat asas wakaf adalah untuk menjadikan harta wakaf bermanfaat (produktif) yang merujuk kepada aktiviti pelaburan (istithmar) terhadap harta wakaf untuk mendapatkan pulangan (hasil manfaat). Tambah beliau lagi, hasil pulangan daripada pembangunan tersebut akan diagihkan kepada mauquf ‘alayh secara berterusan. Oleh sebab itu, dalam melaksanakan amalan wakaf, perkara utama yang perlu dinilai ialah harta yang boleh dimanfaatkan secara berterusan seperti tanah dan bangunan. Hal ini menunjukkan elemen manfaat yang berterusan merupakan satu keperluan dalam merealisasikan pembangunan perumahan wakaf yang lestari. Oleh itu, sebarang bentuk pembangunan yang dilaksanakan mestilah dapat mewujudkan manfaat yang dapat digunakan secara berterusan agar pahala sentiasa mengalir kepada waqif walaupun telah meninggal dunia. 7.0 Kesimpulan Sebagai kesimpulannya, terdapat tiga elemen kelestarian dalam pembangunan harta wakaf. Pertama pengekalan ‘ayn harta wakaf. Kedua, berkembang secara produktif. Ketiga, manfaat yang berterusan. Ketiga-tiga elemen bergerak secara serentak dan selari agar pembangunan harta wakaf lestari dapat direalisasikan. Dengan adanya pembangunan harta wakaf lestari bukan hanya dapat memberi kesejahteraan kepada masyarakat malah, dapat menyumbang dalam meningkatkan taraf sosioekonomi umat Islam dengan terbinanya bangunan yang kekal utuh dan berdaya maju seiring dengan keperluan masyarakat pada masa kini dan mencapai matlamat pembangunan secara Islam untuk mardhatillah. Dengan adanya reda Allah SWT, pembangunan yang dilaksanakan pasti sentiasa dalam peliharaan Allah SWT dari sebarang bencana yang tidak diingini seperti kebakaran, bencana alam dan sebagainya. Hasil kajian ini dapat menyumbang kepada dasar pembangunan dan pelaksanaan harta wakaf yang dibangunkan dapat memberi manfaat yang berterusan dari satu generasi ke satu generasi. Rujukan Hisham Sabri, Khairil Faizal Khairi, Mohamad Yazis Ali Basah, Nurhidayah Laili, Muhamad Ridhwan Abd. Aziz & Nurhidayah Damiron. (2015). Sumbangan manfaat wakaf terhadap pembangunan ummah di Malaysia: Satu analisis dalam pengurusan Johor Corporation (Jcorp)- waqaf an-Nur Corporation Berhad (WanCorp). Kertas kerja yang di bentangkan dalam 2nd International Research Management and Innovation Conference (IRMIC 2015), Langkawi, pada 26-27 Ogos 2015. Hydzulkifli Hashim & Asmak Ab. Rahman (2013). Aplikasi sukuk dalam usaha melestarikan aset wakaf: Pengalaman pemegang amanah wakaf terpilih. Jurnal Syariah, vol. 21, No. 2, hlm. 89-116. Hydzulkifli Hashim & Asmak Ab. Rahman. (2013). Aplikasi sukuk dalam usaha melestarikan aset wakaf: Pengalaman pemegang amanah wakaf terpilih. Jurnal Syariah, vol. 21, No. 2, hlm. 89-116. Hydzulkifli Hashim & Asmak Ab. Rahman. (2015). Pembiayaan pembangunan harta wakaf menggunakan sukuk. Kuala Lumpur: Universiti Malaya. Hydzulkifli Hashim, Azizi Abu Bakar, Mohd Sollehudin Shuib & Mohd Kamal Azman Jusoh. (2014). Penggunaan kaedah B.O.T dalam usaha membangunkan tanah wakaf Majoodsaw Pulau Pinang. Kerta kerja yang dibentangkan di Muktamar Waqf Iqlimi 264 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 2014, The Asean Endowment Seminar 2014, pada 29 April 2014, bertempat di Universiti Sains Islam Malaysia, Nilai, Negeri Sembilan. Diakses dari (UUM)1file:///C:/Users/User/Downloads/PENGGUNAAN%20KAEDAH%20Bot%2 0dalam%20pembangunan%20harta%20wakaf.pdf Mahmud Saedon Awang Othman. (1998). Peranan wakaf di dalam pembangunan ummah. Dlm. Ahmad Ibrahim et al., Al-Ahkam Jilid 6, Undang-undang keluarga dan pentadbiran harta wakaf, hlm. 157-178, Selangor Darul Ehsan: DBP. Miswan @ Abdul Hakim Mohammed, Abdul Hamid Mar Iman & Adibah Awang (2009). Pembangunan harta tanah dan pelestarian alam. Kertas kerja yang dibentangkan di Seminar Pembangunan Harta Tanah Kebangsaan Menurut Perspektif Islam, Dewan Besar Institut Kefahaman Islam (IKIM) pada 11-12 Ogos. Muhammad Abu Zahrah (2007). Wakaf menurut agama dan undang-undang (Terj.:H.M.Yusuf Sinaga). Puchong Selangor: Berlian Publications. Muhammad Nouh. (2012). Sustainable development in a muslim context. Dlm. Clugston, R & Holt (Eds.), Exploring Synergies between Faith Values and Education for Sustainable Development, hlm. 39-43. International: Eci Secretariat. I.S.B.N: 978-9977-925-66-0. Mustofa Al-Khin, Mustofa Al-Bugho & Ali Asy-Syarbaji (1998). Kitab Fikah Mazhab Syafie (Jilid: 5): Menghuraikan bab wakaf, wasiat dan faraid. Kuala Lumpur: Pustaka Salam. Nik Mustapha Nik Hassan. (1999). Konsep dan pelaksanaan wakaf di Malaysia. Kuala Lumpur: Institut Kefahaman Islam Malaysia (IKIM). Nor Asiah Mohamad. (2015). Looking into adequacy of waqf protection in the national land code 1965: Towards sustainability of waqf land. Proceedings of the International Conference on Waqf 2015 (ICW2015) (hlm: 90-100). Universiti Sultan Zainal Abidin (UniSZA), Kuala Terengganu, Terengganu pada 10 – 11 Mei 2015. Nur Syaimasyaza Mansor, Farhan Ramli, Zakiah Ponrahono, Nur Izzah Abu Bakar & Azila Ahmad Sarkawi. (t.t). Reconceptualizing the sustainable development key dimension with the Islamic built environment principles. RKGS 6100 Value, Ethics and Built Environment, hlm. 1-25. Shaharir Mohd Zain. (2012). A new paradigm of sustainability. Journal of Sustainable Development, Vol.5, No. 1, hlm 91-99. doi: 10.5539/jsd.v5n1p91. Shereeza Mohamed Saniff & Wan Norhaniza Wan Hasan. (2009). Isu dan cabaran dalam pasca PTW: Kajian kes Pangsapuri Wakaf Khan Mohamed di Jalan Perak, Pulau Pinang. Kertas kerja yang dibentangkan di Worskhop Antarabangsa II, Universitas Muhammadiyah Sumatera Utara (UMSU), Medan, Indonesia, pada 4-10 Mei 2009. Siti Umairah Ali Hamdan & Siti Mashitoh Mahamood. (2016). Aplikasi prinsip berkekalan wakaf di institusi pengajian tinggi terpilih: Perspektif perundangan. JSLR. pp.229-250 Surita Hartini Mat Hassan. (2018). Kelestarian pembangunan harta wakaf: Analisis terhadap perumahan wakaf di Pulau Pinang. Tesis Ijazah Doktor Falsafah, Universiti Sains Malaysia, tidak diterbitkan. Surita Hartini Mat Hassan & Zakaria Bahari. (2017). Aplikasi pembiayaan musyarakah ke arah memproduktifkan tanah wakaf di Pulau Pinang. Kertas kerja yang dibentangkan di Seminar Serantau Fiqh Harta dan Masyarakat Wasatiyyah (FIHAM 2017), pada 2324 Ogos bertempat di Hotel Tabung Haji, Bayan Lepas, Pulau Pinang, anjuran Pusat Pengajian Ilmu Kemanusiaan, Universiti Sains Malaysia (USM), Pulau Pinang. Syahnaz Sulaiman, Aznan Hasan & Ahmad Azam Sulaiman @ Mohamad. (2016). Pembangunan dan pelaburan lestari harta wakaf dari persektif Islam. Dlm. KANUN: Jurnal Undang-Undang Malaysia, Jilid. 28, Bil. 1 Januari 2016, hlm 69-100. Kuala Lumpur: DBP. 265 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Syahnaz Sulaiman, Aznan Hassan & Ahmad Azan Sulaiman @ Mohamad. (2016). Pembangunan dan pelaburan lestari harta wakaf dari perspektif Islam. Jurnal KANUN bil.1 Januari 2016, hlm. 68-100. Syahnaz Sulaiman. (2012). Isu pembangunan wakaf menggunakan struktur Amanah Pelaburan Tanah Islam di Malaysia: Satu Tinjauan. Diakses dari http://jurnalkanun.dbp.my/wordpress/wp-content/uploads/2014/08/1-Wakaf-9-nov2012-cs5.pdf pada 27 Mac 2015. Wan Norhaniza Wan Hassan. (2014). Kedudukan dan hala tuju ukuran pembangunan berteraskan Islam. Dlm. Wan Norhaniza Wan Hassan (ed.). Ukuran pembangunan: Pendekatan kapitalis dan Islami. Kuala Lumpur: Dewan Bahasa dan Pustaka (DBP). Zakaria Bahari & Surita Hartini Mat Hassan. (2017). Pembangunan wakaf produktif: Kes kajian di Pulau Pinang. Dlm. Muhammad Iqbal, Himawan Bayu Patriadi, Budhy Santoso, Mohd Shukri Hanapi & Shahir Akram Hassan (Eds.), Menemukan kembali paradigma pembangunan Islami (hlm. 333-346). Jember, Indonesia: Pusat Kajian Pembangunan Islami Universitas Jember (PusKAPI). Zakaria Bahari. (2012). Pemerkasaan instrumen wakaf dalam pembangunan ekonomi. Siri Kertas ISDEV, No. 38. Pulau Pinang: Pusat Kajian Pengurusan Pembangunan Islam (ISDEV), USM. Zubair Hasan. (2006). Sustainable development from an Islamic perspective: Meaning, implication, and policy concern. Journal of King Abdul Aziz: Islamic Economy, No. 119, bil. 1, hlm. 3-18. Maliah Sulaiman & Muntaka Alhaji Zakari (2015). Efficiency and effectiveness of waqf institutions in Malaysia: Toward financial sustainability. Dlm. H A El-Karanshawy et al. (Eds.), Access to finance and human development – Essays on zakah, awqaf and microfinance. Doha, Qatar: Bloomsbury Qatar Foundation. Azila Ahmad Sarkawi, Alias Abdullah, Norimah Md. Dali. (2016). The concept of sustainability from Islamic perspectives. International Journal of Business, Economics and Law, Vol. 9, Issue 5 (Apr.) ISSN 2289-1552. 266 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 OPTIMALIZATION CASH WAQF FOR INDONESIAN WELFARE Ririn Tri Ratnasari Dina Fitrisia Septiarini Raditya Sukmana Kusuma Chandra Kirana Sri Herianingrum Lintang Titian Purbasari Faculty of Economics and Business Universitas Airlangga, Surabaya, Indonesia [email protected] Abstract: Waqf is one manifestation of love for Allah SWT, by partially endowing possessions that are possessed of course hoping and seeking His blessing. Endowments play an important role in economic development so as to bring benefit to the entire ummah. Endowments are not only in the form of land and buildings but can be cash that can be directly produced. In producing waqf must use appropriate management so that the principal of the waqf is maintained. This study uses a type of qualitative research with a case study approach and is reinforced by literature studies. Informants in this study were 2 members of the Waqf Board located in Surabaya and 2 Waqif people who resided in Surabaya. Triangulation is done with the type of data source. In the still condition of the Indonesian economy apprehensive, even though it has natural resources and extraordinary human beings, actually the role of waqf very significant in empowering the economy of the community. Waqf and other Islamic economic instruments should be like infaq, shadaqah and zakat can be felt by Muslim communities in Indonesia, of course if managed as well as possible. The ideal use of Indonesian waqf should be more directed to the interests of the wider community, not only for the purposes of special worship activities Introduction Waqf, in etymologically means "to hold back, prevent, remain and so forth" (Ma’luf in Haq: 2013). The word waqf itself in the Big Indonesian Dictionary means: "A sincere gift from someone in the form of a movable or immovable object in the public interest formed and related to Islamic religion." The word Waqf is used in Islam in the meaning of holding certain property and preserving it for the confined benefit of certain philanthropy and prohibiting any use or disposition of it outside that specific objective. Waqf (pl. Awqaf) is called Habs (pl. Ahbas) in North and West Africa. Waqaf are alms from individuals whose principal cannot be exhausted. This definition accords perpetuity to Waqf, i.e., it applies to nonperishable property whose benefit can be extracted without consuming the property itself. Therefore Waqf widely relates to land and buildings. However, there are Waqf of books, agricultural machinery, cattles, shares and stocks and cash money (Kahf, 1999). In Surah Al Imran, verse 92, Allah (s.w.t.) says, “Never will you attain the good [reward] until you spend [in the way of Allah ] from that which you love. And whatever you spend - indeed, Allah is knowing of it”. The verse states that Muslims will not be rewarded with goodness unless they are willing to give their best to others. The gift must be of value and which is dear to the giver. The perfect example of the value of a gift may be learned from the history of the sons of Prophet Adam (a.s.), Qabil and Habil who prepared sacrifices or qurban in the name of Allah (s.w.t.). One gave some defective items and was rejected, whereas the other gave the 267 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 most healthy and beloved animals and was accepted by Allah (s.w.t.). A good Muslim should give anything that is good, useful and valuable to achieve the pleasure of Allah (s.w.t.) (Imtiaz, 1988). Allah (s.w.t.) commanded human beings to do good things (waqf will provide benefits for the maslahah, thus it is considered a righteous deed) only then will mankind live in prosperity. So, doing good things is also considered as an act of worship or ibadah towards Allah (s.w.t.). Allah (s.w.t.) further says in Surah Al Nahl, verse 97, “Whoever works righteousness, man or woman, and has Faith, verily, to him will We give a new Life, a life that is good and pure and We will bestow on such their reward according to the best of their actions”. Allah (s.w.t.) will reward all believers, irrespective of man or woman handsomely for all their good deeds. It can be inferred here that the act of waqf is not constrained to Muslim men but is also open to women and verily Allah (s.w.t.) is the Most Gracious and the Most Merciful. Muslims are encouraged to give a portion of their wealth to the poor and needy not just in terms of zakat but for other good causes such as for commercial and non-profit interests. In general, waqf is known as an infrastructure provider for non-profit activities can be in the form of the building of Masjid (Mosque), hospitals and schools. Consequently, such Muslims will be rewarded with Jannah (paradise) as their home in the hereafter (Ghazi and Ghazi, 1991). There is also the hadith of Umar who acquires a piece of land in Khaibar and then goes to see the Prophet (peace be upon him.) about his new asset. He tells the Prophet (peace be upon him) that he has acquired a good piece of land in Khaibar and he asks what he should do with it. The Prophet (peace be upon him) tells him to keep the land if he likes it. However, if he held the land for charity (to sadaqah the usufruct) it is much better for him and Allah (s.w.t.) Knows best. So, Umar declared the piece of land as a waqf and denoted part of the usufruct for his descendants and another part for charities (Hadith narrated by Al Bukhari, Kitab 55 Chapter 28 in Sahih Al Bukhari; Baharuddin, 1998; Mahmood, 1999; Zain, 1982). Waqf means voluntary relinquishing of the right of a disposal of an asset by its owner and the dedication of its usufruct to several beneficiaries, as a charitable gift (Kahf, 2003; McChesney, 1991). Sadeq (2002) defined waqf as a perpetual and voluntary charitable act which serves as a mechanism to strive for the SIRC objectives of an Islamic economic system, namely equitable and just distribution of wealth. Socio-economic roles of waqf institutions are indeed conspicuous in many aspects of life of the Muslims as well as the non-Muslims in large part of the world. Historian Marshall Hodgson in Iqbal and Ariff (2011) described waqf as ‘the vehicle for financing Islam as a society’. Waqf institutions have made significant contributions in the construction of mosques, which commonly become the centre of education, cultural and administration, are considered instrumental in reinforcing religious practices and sustaining the civilization of Muslim societies (Latiff et al., 2006; Abu-Zahrah, 2007; Latiff et al., 2008). It is also evident that waqf actively contributes towards the development of education system (Gaudiosi, 1987; Setia, 2011) and improvement of social welfare through establishment of hospitals, libraries and orphanage (Cizacka, 1998; Leeuwen, 1999; Hassan, 2007). On the economy-wide basis, waqf contributes positively towards the expansion of domestic economy through cultivating social enterprises (Adnan, 2005) and ultimately, becomes an effective poverty alleviation tool to reduce income inequality (Sadeq, 2002). Waqf is one of the achievements of the Muslim ummah. Quranic verses urging Muslims to be charitable, to do good deeds and spend in the way of Allah have paved the way for waqf. The Prophet Mohammad (pbuh) articulated it in his Sunnah and encouraged his Companions to do it while the believers raced to implement it. Waqf had a significantly positive effect on 268 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 development and prosperity which led to the distinction of Islamic civilization (Al-Gebori & Humaish, 2008). There were many kinds of awqaf (plural of waqf) that encompassed but were not restricted to establishing houses of worship, centres of learning and hospitals as well as shelters. They also included building roads, caring for the poor, the needy and travellers. They even covered the funding of war efforts and caring for animals. Waqf is an important tributary of social, cultural as well as economic life. It is based on compassion, communication, social takaful and empathy among Muslims. That non-Muslims were taken care of through waqf is also noteworthy (Al-Gebori & Humaish, 2008). Specifically, the waqif of the waqf must be ‘aqil (someone in full possession of their mental capacity), baligh (adult), and hurr (free person). The charitable giving of waqf forms an important part of Islamic doctrine. The extant Islamic literature suggests that waqf provides viable solution for better wealth redistribution among Muslims and promotes the spiritual investments towards social well-being and betterment of ummah (Kahf, 1999). Derived from the Arabic verb “waqafe”, the word “waqf” means to hold, keep or detain. The concept of waqf denotes an act of holding or preserving property, and devoting its profits for the poor or other pious intentions. The waqf can be established in many forms depending on its purpose and nature of outcome. The most typical forms of wafq are the property and monetary. For the present study, we focus on the latter of cash waqf contributions. The extant studies most notably suggest that cash waqf offers benefits for community development (e.g. Ibrahim et al., 2013). For instance, the liquidity of cash waqf creates opportunity for generating more funds, which could be used to develop assets such as undeveloped waqf land and other abandoned land for business and agriculture (Kahf, 1999). Second, the minimal amount required by cash waqf allows for more participation from Muslims community (Sadeq, 2002). Besides the land and properties type of waqf, cash waqf also played an important role during the times of the Prophet S.A.W, his companions and during the Ottoman Empire (1299-1922). It was reported that during the time of the Prophet S.A.W, his companions utilized the institution of waqf as a medium to donate their farmland for development purposes. The concept of cash waqf is often related to the Ottoman Empire. In the 15th until 16th century, the Ottoman court gave their approval of cash endowments. Sub sequential to that, cash endowments become very famous throughout the European part of the Empire. It is also during the Ottoman Empire that cash waqf was seen to be channeled to microfinance initiatives. During that time, some generous resource surplus people establish charitable cash endowments which were lent to various borrowers. The ownership of the borrowers’ houses will be transferred to the lenders as collateral. The borrowers are still allowed to stay in their houses; however they are required to pay a certain amount to the cash endowment as rent. Finally, when the capital has been returned, the ownership of the houses will be reverted to the borrowers. The rent collected will be distributed into 3 parts which are administrative cost, charitable purposes and will be added to original waqf to protect the real value from inflation. Through proper Cash Waqf management, it is easily possible to hold waqf value as well as value enhancement. As a result, those who do not have land can participate in endowment through Cash Waqf. Cash Waqf is far more important since it is more productive compared to land, buildings, books, cattles and so on., as it is testified by the existing research studies and have been found profitable in the practices of modern Islamic financial system. In fact, in Cash Waqf the amount or value of the waqf is not an important issue, rather it is worthy to involve whole ummah in the process of waqf, so that everyone irrespective of financial condition could be involved by contributing as little as a cent within the prescribed systems of institutionalizing 269 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 the concepts under government and / or private initiatives and guidelines provided by Islamic doctrines. Because, it is not only the preserve of the wealthy. According to Lahsasna (2010), cash waqf refers to mobilization of funds from donors based on perpetuity and investing them in productive assets that provide either usufruct or revenues for future consumption by individuals or groups taking into account the policy and guideline provided by the donors. Cash waqf is an waqf by someone, groups of people, and institutions or legal entities in the form cash. Cash waqf is still a debate among people Indonesian 'ulama are legitimate or not, but the Ulema Council Indonesia (MUI) has seen the importance of development endowment thinking that is not limited to endowments only, the MUI responds positively to allowing waqf this cash. On May 11, 2002 MUI issued a fatwa about allowing money waqf (waqf al-nuqud), with the terms of the waqf principal value are guaranteed for sustainability and can utilized for an unlimited time both interests individuals and groups of society (Atabik, 2014). Cash waqf is a powerful alternative method to Western economic system ofriba’ (Ahmad, 2015) Money which is used as a revolving loan fund without interest for those who need and become capital for productive businesses (Uha, 2013: 155). So cash waqf has a huge potential to empower people in order to achieve public welfare. Mohd Marzuki et al. (2012) showed by using system dynamics methodology that cash waqf has a significant impact in poverty alleviation by up to 50%. Mannan (1999) revealed the 32 purposes of cash waqf funds encompassing family empowerment, education and culture, health and sanitation, and social utility services. Cash waqf has been assured as one of the victorious financial institutions among Muslim to take off from the government, both in the different Muslim and Muslim minority (Mohsin, 2013). Cash-Waqf as a financial instrument is, indeed, a new product in the history of Islamic banking. One of the pioneer practices of Cash-Waqf was in Bangladesh. Professor Mannan has socialized Cash-Waqf in Bangladesh through Social Investment Bank Limited (SIBL). SIBL issues Cash-Waqf Certificate to collect funds from the rich and to distribute gains of the managed funds between the poor (Mannan, 1998). Like those of Bangladesh, in other Islamic countries, most people are poor, therefore, effectiveness of Cash-Waqf program can help to reduce poverty in some countries. These days, we have found out that this model is being adopted by most of Islamic and even Western countries. Method This study uses a type of qualitative research with a case study approach and is reinforced by literature studies. Informants in this study were 2 members of the Waqf Board located in Surabaya and 2 Waqif people who resided in Surabaya. Triangulation is done with the type of data source. Result and Discussion Cash Waqf needs proper management to ensure its effectiveness and efficiency. Kahf (1999) stressed several requirements that must be realized for the Waqf industry to be the main role in economic development. One significant requirement that is worth to be mentioned in this research is the complete revision of the Waqf management, especially the investments in order to enhance efficiency and minimize corruption of Nadzir. The same author also highlighted that Waqf institutions shall provide a new style of management that will uphold the concept of amanah (trustworthy). The cash Waqf management system in Indonesia that has been proposed 270 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 by Masyita et al. (2005) comprises of six interrelated components. These includes Waqif (rich), cash Waqf fund, investment portfolios, investment profits, available funds for the poverty programs and the Mawquf a’laihi (poor). Since Waqf institutions serve as the third sector of non-profit organizations, Waqf institutions should be independent, committed, specialized and altruist in order to be more effective and efficient in socio-economic development (Iman & Mohammad, 2014). Nafis (2011) studied the implementation of cash waqf in Indonesia. He found that the collected waqf funds should be allocated by nazhir into various business sectors which comply shariah (halal) and productive. The funds can be invested in the products of Islamic financial institutions. The investment will be protected by Islamic insurance. In relation to Islamic Financial institution, Zamhari (2011) did a research on the implementation of Islamic Financial Institutions in developing cash waqf in Indonesia. The result shows that the role of Islamic financial institution (LKS) in developing cash waqf has a strong legal basis as stipulated in the act No. 41 year 2004. Besides, LKS has a wide network, compatible human resources, and Deposit Insurance Corporation that guarantee the safety of waqf funds. However, there are some challenges: lack of nazhir, the difficulty of LKSPWU to explain the prospective waqif about the real project, different understanding among LKSPWU, BWI and Kemenag about some points in the codes of conduct. In relation to those challenges, BWI and LKS-PWU need to synergize in the waqf socialization to the whole society. Furqon (2011) analyzed the practice of cash waqf in Islamic financial institutions, especially in Bank Syariah Mandiri. He made some conclusion from his study; 1) the dissemination of cash waqf is relatively limited, 2) BSM has no a specific counter that may serve customers who is willing to register/donate cash waqf, 3) there are two investment models for cash waqf in the bank: investment in real sectors such as building a maternity hospital, and in financial sectors, where the funds are deposited in the term deposits of bank syariah mandiri. In relation to the small number of waqf collection, Mikail (2013) argued that it is due to lack of support and participation of government. Siswantoro and Dewi (2011) argued that ineffectiveness of cash waqf institutions is caused by 1) lack of government support, 2) the understanding of people about waqf is still limited to the physical asset. Rusdiyana and Devi (2014) studied the problems of cash waqf management in Indonesia. They found four basic problems: 1) Human aspect, 2) Trust aspect, 3) System aspect and 4) Shariah aspect. Using the ANP method, the result shows that the main problem is trust (most priority), then shariah, human resource and last is the system. Therefore, they proposed some strategies as follwos: 1) management with computer basis, 2) developing waqf education institutions, 3) increasing the ability of nazhir, 4) transparency and accountability in every stage of waqf management. Ubaid (2014) analyzed the result and method of fundraising cash waqf of BWI. He found that the performance of BWI in collecting funds is unstable (up and down). This is due to the working rhythm of BWI. Compared to other nazhirs, the amount of cash waqf collected by BWI is lower. Therefore, BWI must consider using other methods to fundraise at maximum. Of the methods are collecting funds from membership, offering letter through direct email, employing voluntary labor force, and utilize the funds of the company. Moreover, BWI should create a special division assigned to fundraise cash waqf. Mu’allim and Abdurrahman (2014) proposed cash waqf as a tool that may increase people’s welfare. Cash waqf can be utilized as a new source to activate potential economy empowerment sectors. Even though there are still many challenges in the implementation, hence, cash waqf should be developed by strengthening the regulation, institutions, and cooperation with other institutions. Osman et al (2012) studied variables that may influence the willingness of people 271 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 to make a waqf donation. By doing literature survey, they found six factors at least: 1) spiritual satisfaction, 2) understanding about waqf, 3) trust, 4) demography, 5) inefficient management, 6) tax incentives. Al-Arif (2010) explored about community empowerment through cash waqf. He argued that cash waqf has a significant role to design community empowerment programs. He emphasized that community empowerment is not a task of government only, but every segment of community must participate in the economic empowerment. The collection and management of cash waqf can be integrated with Islamic financial institutions. Nazhir is assigned to invest those funds in the projects which comply shariah with one requirement: the nominal value of cash waqf invested should be maintained, not diminishes. The result of the investment is allocated for nazhir fee (10%) and people’s welfare (minimum 90%). Kachkar (2017) Empirical studies have shown that many refugees are equipped with marketable skills and talents that can be utilised to improve their socio-economic situations. The proposed model – cash waqf refugee microfinance fund (CWRMF) – is structured to extend microfinance to potential refugee micro entrepreneurs. To address the lack of collateral, which is a requirement to gain any microfinance, CWRMF has been incorporated with a takaful unit (cooperation) by which refugees may guarantee each other. Additionally, the model has also been structured to address the challenge of sustainability of the institution that would provide microfinance. Hence, a reserve fund has also been integrated into the model. Rizal dan Hanudin (2017) The results of this study offer several important managerial implications. First, the significant antecedents of perceived ihsan and Islamic egalitarian suggest that managers should try to incorporate elements that reflect benevolence and humanitarian values to stimulate consumers’ sense of generosity in their marketing campaign. For instance, the Islamic banks that offer cash waqf facility may want to consider participating in corporate social responsibility activities as this may induce Muslims consumer perception towards ihsan and egalitarianism. Second, the consistent effect of religiosity on the dependent variable is saliently notable. Our respondents show that the religious factors have a strong influence on their perception of generosity that correspondingly persuades them to contribute in the cash waqf giving. For the Islamic bank managers, highlighting the religious aspects of cash waqf may help to encourage more participation from Muslims consumers. When marketing cash waqf products, it is important for managers to reflect strong Islamic values in cash waqf products. For instance, Islamic banks may want to highlight that they are operating accordingly with sharia compliance, since this would help to alleviate consumers’ perception of religiosity. Seong-Gin’s (2017) study and the authors recognized trust between donors and a non profit organization is an essential ingredient for fundraising from potential donors. They further added that the thinning of public’s trust toward non-profit organizations is problematic, as the credibility and legitimacy of the organizations is dependent upon public trust. In a speech given by The Sultan of Perak, strong governance and professionalism are the keys to inspiring public trust in awqaf institutions, which will, in turn generate greater vibrancy within the system, thereby addressing many challenges of managing awaqf institutions (Waqf-Gaining the trust for social economic sustainability, 2018). 272 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Indonesia is the world largest Muslims population, possess a huge potential of waqf. According to Nasution (2005), the potential of cash waqf in Indonesia could reach three trillion per year. The existence and implementation of cash waqf have been implemented since 2004. However, the government agreed and inaugurated the act in 2004 by releasing act no 41 2004 pertaining to waqf which also comprises of tangible awqaf such as money, stock and securities. Until today, there are many waqf institutions established in Indonesia such as Indonesian waqf deposit, Center for Justice and Caring for Ummah, Caring for Ummah Daarut Tauhid and many more other cash waqf institutions (Affandi & Nufus, 2010). The most aggressive institution that has been collecting waqf fund in Indonesia is Tabung Waqf Indonesia. The institution was established under Dompet Dhuafa. However, although there are many cash waqf fund bodies, but the system and its allocation still need to be rejuvenated to reach the desired goals in an effective and efficient. This is evidenced by the small amount of cash waqf collection and effectiveness of distributions and allocation. The awareness of people, government regulatory framework and the management of waqf institutions are primary indicators of the allocation of cash waqf remains an obstacle of waqf development in Indonesia (Affandi & Nufus, 2010). According to Siswantoro & Dewi (2002) the main constraint to raising a cash waqf is its unpopularity of cash waqf among Muslims in Indonesia. There are at least two reasons why the waqf institution in Indonesia has not been effective. First, the government does not perceive that waqf fund can be a potential source of income to support high economy growth. Second, most Indonesian people still assume that waqf is only limited in the form of fixed assets such as land and building, without knowing that actually there is cash waqf that is based on cash certification, as other variety of waqf (Siswantoro & Dewi, 2002). The aspect of ‘system’ is the key to the challenge of developing cash waqf in Indonesia. This is relevant to the study of Hassan, Rahman, & Yazid (2018). They found that a proper management system is crucial for efficient waqf management comprising property management, investment management, and research management. In the context of Islamic waqf bank, agent Contribution method and appointment is essential to enable the appropriate Islamic banking system (Muhammad Ridhwan Ab. Aziz & Yusof, 2014). However, although there are many cash waqf fund bodies, but the system and its allocation still need to be rejuvenated to reach the desired goals in an effective and efficient. This is evidenced by small amount of cash waqf collection and effectiveness of distributions and allocation. The awareness of people, government regulatory framework and the management of waqf institutions are primary indicators of the allocation of cash waqf remains an obstacle of waqf development in Indonesia (Affandi & Nufus, 2010). According to Siswantoro & Dewi (2002) the main constraint to raise a cash waqf is its unpopularity of cash waqf among Muslims in Indonesia. There are at least two reasons why the waqf institution in Indonesia has not been effective. First, the government does not perceive that waqf fund can be potential source of income to support high economy growth. Second, most Indonesian people still assume that waqf is only limited in the form of fixed assets such as land and building, without knowing that actually there is cash waqf that is based on cash certification, as other variety of waqf (Siswantoro & Dewi, 2002). Conclusion and Suggestion In the still condition of the Indonesian economy apprehensive, even though it has natural resources and extraordinary human beings, actually the role of waqf very significant in 273 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 empowering the economy of the community. Waqf and other Islamic economic instruments should be like infaq, shadaqah and zakat can be felt by Muslim communities in Indonesia, of course if managed as well as possible. The ideal use of Indonesian waqf should be moredirected to the interests of the wider community, not only for the purposes of special worship activities (Tim Republic of Indonesia Ministry of Religion Empowerment Endowment Directorate, 2007: 96). So, so that Indonesian waqf can provide social welfare for the community, it is necessary optimal management of waqf by waqf managers (nadzir). Nadzir must optimize waqf management productive or money. Therefore, management of waqf funds as an investment instrument can be an alternative deadlock management of waqf assets. In a sense, utilization the utilization that has been impressed by 'road in place' can run again. Management of this model is quite interesting because the benefits of the investment will be enjoyed community anywhere. This is possible because of the benefits the investment is in the form of cash and can be transferred to the beneficiary anywhere in the world. References Abu As-Su’ud Muhammad, Risalatu fi Jawazi Waqfi An-Nuqud (Beirut; Dar Ibn-Hazm, 1997), hal. 20-21. Abu-Zahrah, M. (2007), Waqf according to religion and laws (Wakaf menurut agama dan undang-undang), Jasmin Enterprise, Puchong. Adnan, M. A. (2005), Akuntansi Syariah; Arah, Prospek dan Tantangannya, UII Press, Yogyakarta, Indonesia. Ahmad, M. (2015), “Cash waqf: historical evolution, nature and role as an alternative to ribabased financing for the grass root”, Journal of Islamic Finance, Vol. 4 No. 1, pp. 63-74. Ahmed, Habib. The Role of Zakah and Awqaf in Property Alleviation. Jeddah: Islamic Development Bank, 2004. Amirul Faiz Osman, Sheila Nu Nu Htay and Mustafa Omar Muhammad. "Determinats of Cash Waqf Giving in Malaysia:Survey of Selected Works." Al-Gebori, M., & Humaish, A.H. (2008). Ahkam Al Mawarith Wal Wasaya Wal Waqf Fil Shariah L Islamiyyah. Kuala Lumpur, Malaysia: Fajar Ulung. Al-Shatibi, al-Muwafaqat fi Usul al-Shari`ah, vol.2, p.8, see also Masud, Islamic Legal Philosophy, p.226. Antonio, Muhammad Shafii (2002), Cash Waqf dan Anggaran Pendidikan Umat, Republika. Ahmad Affandi & Diah Nurhayati Nufus. (2010) .Analysis on Cash Waqf Return Fund Allocation in Indonesia Waqf Deposit. Seventh International Conference : The Tawhidi Epistemology: Zakat and Waqf Economy, Ariff, M., & Iqbal, M. (2011), “The Foundation of Islamic Banking: Theory, Practice and Education”, Edward Elgar Publishing. Atabik, Ahmad (2014), “Manajemen Pengelolaan Wakaf Tunai di Indonesia”, Jurnal Zakat dan Wakaf, Vol. 1, No. 1. Bank Indonesia. (2016) Wakaf: Pengaturan dan Tata Kelola yang Efektif. Bank Indonesia Departemen Ekonomi dan Keuangan Syariah. Basyuni, M. (2015). Pengembangan Wakaf Korporasi Di Indonesia. Paper presented at Seminar Nasional Ekonomi Syariah, Ruang Rekreasi, Bank Indonesia, Jakarta, 30 Maret. Bello, Doragawa Ahmad. "Poverty Alleviation Through Zakah and Waqf Institutions:A Case for the Muslim Ummah in Ghana." Munich Personal RePec Archive Paper. Nigeria: Ahmadu Bello University, 10 June, 2010. Clarke, Aimatul Yumna and Matthew. 274 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 "Integrating Zakat and Islamic Charities with Microeconomic Initiative in the Purpose of Poverty Alleviation in Indonesia." International Conference on Islamic Economics and Finance. Qatar. Borham, A. S. (2003). Konsep wakaf menurut Islam. Jurnal Kemanusian, 14(1) Bukhary. (Undated). Sahih Bukhary. Translation of Hadith. Volume IV, V and VI. Victory Agencie. 1993. Kuala Lumpur. Che Hassan, S. N. A., & Rahman, A. A. (2018). The Potential of Cash Waqf in the Socioeconomic Development of Society in Kelantan. New Developments in Islamic Economics, 67–82. Chowdhury, Md. Shahedur Rahaman, et. al (2011). Economics of Cash WAQF Management in Malaysia: A proposed Cash WAQF model for practitioners and future researchers. African Journal of Business Management, 5(30). Cizacka, M. (1998), “Awqaf in history and its implications for modern economics”, Islamic Economic Studies, 6(1), 43-70. Dian Masyita, (2005) A Dynamic Model for Cash Waqf Management as One of The Alternative Instruments for The Poverty Alleviation in Indonesia, The Faculty of Economics, Padjadjaran University. MIT. Direktorat Pemberdayaan Wakaf, (2007) Strategi Pengembangan Wakaf Tunai di Indonesia, Kemenag RI. Furqon. (2011).Analisis Praktek Perwakafan Uang Pada Lembaga Keuangan Syariah. Jurnal Walisongo, Vol. 19 No 1 pp. 157-178. Gaudiosi, M. M. (1987), “The influence of the Islamic law of waqf on the development of the trust in England: The case of Merton College”, University of Pennsylvania Law Review 136, 1231-1262. Haji Mohammad, Mohammad Tahir Sabit b. & b. Hj. Mar Iman, Abdul Hamid, (2006). Obstacles of the Current Concept of Waqf to the Development of Waqf Properties and the Recommended Alternative, Malaysian Journal of Real Estate, 1(1). Haq, A. Faishal. (2013). Hukum Perwakafan di Indonesia. Sidoarjo: CV. Dwiputra Pustaka Jaya. Haron, M., Kamarudin, M.K., Fauzi, N.A.M., Ariff, M.M., and Zainuddin, M.Z. (2016). International Journal of Business, Economics, and Law, Vol 9, Issue 2, pp 27-33. Hilmi, H. (2012). Dinamika Pengelolaan Wakaf Uang: Studi sosio-legal perilaku pengelolaan wakaf uang pasca pemberlakuan UU No. 41 tahun 2004 tentang wakaf. Jurnal Wacana Hukum Islam Dan Kemanusiaan, 12(2), 123–143. Hisham, Y. (2013). Waqf history and legislation in Malaysia: A contemporary perspective. Journal of Islamic and Human Advanced Research, 3, 387-402 Huda, M. (2013). Mekanisme Penciptaan Tata kelola Wakaf Kreatif di Indonesia.Jurnal AlAwqaf, Vol. 6 No. 2 pp. 94- 107. Ibrahim, H., Amir, A. and Masron, T. A. (2013), “Cash waqf: An innovative instrument for economic development”, International Review of Social Sciences and Humanities, Vol. 6 No. 1, pp. 1-7. Islahi, Abdul Azim, (1992). Provision of Public Goods: Role of the Voluntary Sector (Waqf) In Islamic History. (Financing Development In Islam: Seminar proceeding series IRTI & IDB) Iman, A. H. M., & Mohammad, M. T. S. (2014). Waqf Property: Concept, Management, Development, and Financing (1st ed.). Johor Bahru: PENERBIT UTM PRESS. Iman, Abdul Hamid Mar, Mohammad Tahir Sabit Haji Mohammad, (2017) "Waqf as a framework for entrepreneurship", Humanomics, Vol. 33 Issue: 4, pp.419-440 Imtiaz, A.K. (1988). What is wakf. Idarah-I-Adabiyat-I-Delli. Jayyed Press. Delhi, India. 275 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Hassan, M. H. (2007), “Explaining Islam's special position and the politic of Islam in Malaysia”, The Muslim World 97(April), 287-316. Jabatan Wakaf, Zakat dan Haji (JAWHAR) website : http://www.jawhar.gov.my/ Johor Administration of Islamic Law Enactment, (1978), Enakmen/Ordinan/Akta Mahkamah Syariah. [Online] Available: http://www2. esyariah.gov.my/esyariah/mal/portalv1/enakmen2011/eng_undang2009.nsf/listsjhr?Op enForm. Kachkar, Omar Ahmad, (2017) "Towards the establishment of cash waqf microfinance fund for refugees", ISRA International Journal of Islamic Finance, Vol. 9 Issue: 1, pp.81-86. Kahf,Monzer,(1998). Financing The Development of Awqaf Property, Working Paper for the Seminar on Development of Awqaf by IRTI, (Malaysia:Kuala Lumpur). Kahf, M. (1999), “Financing the development of Awqaf property”, The American Journal of Islamic Social Sciences, Vol. 16 No. 4, pp. 39-66. Khademolhoseini, M. (2008). Cash Waqf a New Financial Instrument for Financing Issues: An Analysis of Structure and Islamic Justification of Its Commercialization. Imam Sadiq University. Kuran, T. (2001), “The provision of public goods under Islamic law: origins, impact, and limitations of the waqf system”, Law & Society Review, Vol. 35 No. 4, pp. 841-898. Latiff, A. Z. A., Ismail, C. Z., & Daud, N.M. (2008), “Waqf: The management and contribution towards Islamic education in Malaysia (Wakaf: Pengurusan dan sumbangannya terhadap pendidikan Islam di Malaysia)”, Shah Alam: UPENA, Universiti Teknologi Mara (UITM). Lahsasna, Ahcene.“The Role Of Cash Waqf In Financing Micro And Medium Sized Enterprises (MMES), A New Islamic Financial Approach By Using Cash Waqf Model.”Seventh International Conference – The Tawhidi Epistemology: Zakat and Waqf Economy. (2010).Bangi, Selangor. Malaysia Leeuwen, R. (1999), “Waqfs and urban structures: The case of Ottoman Damascus”, Leiden: BRILL. Mahamood, S. M. (2007). Pembentukan dana wakaf menurut perspektif syariah dan undangundang serta aplikasinya di Malaysia. Jurnal Syariah, 15(2), 61-83. Mannan, M. A. (1999). Cash-waqf Certificate Global Opportunities for Developing the Social Capital Market in 21st-Century Voluntarysector Banking. In Third Harvard University Forum on Islamic Finance: Local Challenges, Global Opportunities (pp. 243–256). McChesney, R. D. (1991), “Waqf in Central Asia: Four Hundred Years in the History of a Muslim Shrine”, 1480-1889, New Jersey, Princeton University Press, USA. Nahar, H.S. and H. Yaacob (2011). Accountability in the sacred context: the case of management, accounting and reporting of a Malaysian cash awqaf institution. Journal of Islamic Accounting and Business Research, 2(2), 87-113. Nasution,Mustafa E. (2001). Wakaf Tunai dan Sektor volunteer strategi untuk mensejahterakan dan melepaskan ketergantungan hutang luar negeri. Otoritas Jasa Keuangan.(2015). Siaran Pers OJK dan Perbankan Syariah Gelar Expo IB Vaganza 2015. Jakarta Penang Administration of Muslim Law Enactment, (1959), Enakmen/Ordinan/Akta Mahkamah Syariah. [Online] Available: http://www2. esyariah.gov.my/esyariah/mal/portalv1/enakmen2011/eng_undang2009.nsf/listspng?O penForm Perak Administration of Muslim Law Enactment, (1965), Enakmen/Ordinan/Akta Mahkamah Syariah. [Online] Available: http://www2. esyariah.gov.my/esyariah/mal/portalv1/enakmen2011/eng_undang2009.nsf/listsprk?O penForm. 276 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Rizal, Hamid, Hanudin Amin, (2017) "Perceived Ihsan, Islamic egalitarian and Islamic religiosity towards charitable giving of cash waqf", Journal of Islamic Marketing. Rusydiana, A and Devi, A. (2014).Analysis of Cash Waqf Fund Management in Indonesia: An Analytic Network Process (ANP) Method Approach. Presented at the 2nd ASEAN International Conference on Islamic Finance, Royal Ambarukmo Hotel, November, 2014. Sabit and Tahir, M. (2011). Permissibility of Establishing Waqf Bank in Islamic Law. International Conference on Sociality and Economics Development IPEDR vol.10. Singapore. IACSIT Press Sadeq, A. H. M. (2002), “Waqaf, perpetual charity and poverty alleviation”, International Journal of Social Economics, Vol. 29 No. 1/2, pp. 135-151. Seong-Gin, M. (2017), “The effect of trust in giving: evidence from Korean-Americans in California”, The Korean Journal of Policy Studies, Vol. 32 No. 1, pp. 53-70. Shahedur Rahaman, Mohd Fahmi bin Ghazali and Mohd Faisol Ibrahim (2011) Economics of Cash WAQF management in Malaysia: A proposed Cash WAQF model for practitioners and future researchers African Journal of Business Management Vol. 5(30), pp. 1215512163. Shukor, Syadiyah Abdul, dkk (2018) "Trust on awqaf institutions: evidence from Malaysia", Journal of Islamic Marketing. Siswantoro, Dodik & Kartika Dewi Miranti (2011) “The effectiveness of waqf fund raising through mutual fund in Indonesia”. Essential readings in contemporary waqf issues. Kuala Lumpur. CERT publication Ubaid, A. (2014). Kemitraan Nazhir Dengan Bank Syariah Dalam Mengembangkan Wakaf Uang: Studi Kasus Di Indonesia, Bangladesh, dan Yoordania. Jurnal Al-Awqaf, Vol. 7 No. 1. Waqf-Gaining the trust for social economic sustainability (2018), The New Straits Time, available at: www.nst.com.my/opinion/columnists/2018/02/338153/waqf-gaining-trustsocial-economicsustainability. Yaacob, H., S. Petra, A. Sumardi and H. S. Nahar (2012). Awqaf Accounting and Reporting for Accountability: A Case Study of Awqaf S. 19th International Research Conference, Monash University, November 19 – 21 2012, Melbourne, Australia. 277 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 KAJIAN ISTIBDAL WAKAF DI MALAYSIA: ANALISIS TERHADAP SOROTAN KARYA1 Juniza Binti Mohamad Jamari Pusat Kajian Pengurusan Pembangunan Islam (ISDEV) Universiti Sains Malaysia, Pulau Pinang E-mel: [email protected] Telefon: 019-4918506 Abstrak: Berwakaf adalah amalan mulia dan merupakan salah satu bentuk transaksi kehartaan yang dapat mengatasi masalah kemiskinan ummah selain zakat dan sedekah. Amalan berwakaf ini telah dilakukan sejak dari zaman Rasulullah SAW sebagai pemangkin ekonomi dan pembangunan umat Islam. Justeru, instrumen ini dilihat relevan sepanjang zaman. Istibdal pula merupakan salah satu bentuk instrumen wakaf yang dilaksanakan di beberapa buah negeri di Malaysia. Terdapat kes-kes pelaksanaan Istibdal yang terbukti berjaya dijalankan dan mendatangkan manfaat kepada mawquf ‘alaih. Sejajar dengan senario tersebut, terdapat pelbagai kajian berkaitan Istibdal wakaf dijalankan. Persoalannya, apakah tema yang sering dibincangkan oleh pengkaji-pengkaji terdahulu berkenaan Istibdal wakaf? Justeru, adakah tema yang dibincangkan memberi manfaat kepada golongan yang berkepentingan tersebut? Oleh yang demikian, kertas kerja ini melihat kajian-kajian terdahulu berkenaan Istibdal wakaf. Bagi tujuan tersebut, kajian dokumentasi yang melibatkan analisis kandungan akan dijalankan bagi melihat kajian-kajian terdahulu seterusnya langkah yang diambil bagi memperkasa Istibdal wakaf di Malaysia. Di akhir kertas kerja ini dijangkakan akan menemukan kaedah tukar tanah yang mana nilainya lebih besar berbanding kaedah Istibdal yang lain. 1.0 Pengenalan Berwakaf merupakan amalan mulia yang kewujudannya sangat penting dalam membangunkan ekonomi dan kesejahteraan masyarakat Islam sejak zaman dahulu lagi. Melalui institusi ini Islam memberi peluang yang seluasnya untuk individu yang mempunyai harta untuk mendekati dan mensyukuri nikmat Allah SWT yang telah dikurniakan kepadanya dengan membantu dengan cara tertentu dan menyediakan projek untuk keperluan masyarakat. Peluang beribadat ini secara keseluruhannya mampu berperanan dalam menyusun dan membangunkan kekuatan ummah dalam pelbagai aspek kemasyarakatan termasuk ekonomi (Razali Nawawi, 1998). Institusi wakaf mempunyai potensi besar dalam membangunkan ekonomi ummah. Usaha bagi mendapatkan harta wakaf adalah satu pendekatan yang relevan dan bersifat dinamik dalam menyusun masyarakat seterusnya memperkasa ekonomi. Perkataan wakaf berasal daripada terma waqf atau waqafa (kata jamak) dalam bahasa Arab yang bermaksud “menahan”, “menegah” atau “berhenti” (Ibnu Munzur, 1990; Wehr, 1971). Dengan kata lain, terma wakaf membawa maksud “pembekuan” hak milik bagi faedah tertentu apabila dikaitkan dengan harta seperti tanah atau bangunan. “Berhenti” pula bermaksud menyerahkan hak milik secara keseluruhannya kepada pemilik asal, iaitu Allah SWT. Pembangunan harta wakaf bertujuan melakukan kebaikan dan kebajikan bagi mendekatkan diri kepada Allah SWT. Wakaf telah diterima dan menjadi satu sistem kehidupan yang sangat 1 Kertas kerja yang dibentangkan di ISDEV International Islamic Development Management Conference pada 30-31 Julai 2019 di Dewan Persidangan Utama, Universiti Sains Malaysia. 278 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 penting, sekali gus memainkan peranannya sebagai sumber pembiayaan yang sangat hebat seiring dengan sejarah ketamadunan Islam (Razali Othman, 2013). Menurut M. A Mannan (2001), skop pembangunan harta wakaf merangkumi dua aspek kesejahteraan umat Islam iaitu aspek rohani (spiritual) dan aspek jasmani (fizikal dan material). Terdapat dua bentuk wakaf iaitu wakaf am dan wakaf khas2. Namun demikian di Malaysia kebanyakan wakaf lebih berbentuk wakaf khas. Walau bagaimanapun, wakaf tetap terikat dengan prinsipnya yang tidak boleh ditukargantikan dengan urusniaga biasa dalam muamalah Islam (Osman Sabran, 2002). Perkara ini kerana wakaf hak milik tetap Allah SWT. Di luar prinsip wakaf bererti akan berlakunya pertentangan tujuan wakaf tersebut dan bertentangan dengan niat pewakaf khususnya berhubungan dengan wakaf khas3. Di samping itu, terdapat banyak situasi yang mana harta wakaf tidak dapat dibangunkan kerana permasalahan seperti kedudukan yang kurang strategik, penguatkuasaan undang-undang dan sebagainya. Walau bagaimanapun, terdapat kaedah yang dicadangkan untuk mengatasi masalah tersebut iaitu melalui Istibdal. Istibdal merupakan salah satu bentuk instrumen wakaf yang telah dilaksanakan di beberapa buah negeri di Malaysia. Terdapat kes-kes pelaksanaan Istibdal yang terbukti berjaya dijalankan dan mendatangkan manfaat kepada mawquf ‘alaih. Istibdal wakaf dikatakan dapat membantu umat Islam berwakaf khususnya bagi tanah yang terbiar, tidak strategik, kedudukan tanah yang berpecah-pecah, kedudukannya yang jauh daripada masyarakat dan kawasan yang kecil (Meor Hezbullah, 2012 dan Mohd Afendi Mat Rani, 2014). Pelaksanaan konsep Istibdal adalah jalan keluar terbaik untuk membangunkan semula harta wakaf berkenaan dan telah diputuskan oleh Muzakarah Jawatankuasa Fatwa Kebangsaan pada tahun 1982. Istibdal adalah rangkuman tiga perkataan iaitu istibdala, ibdal dan badala atau tabadulu. Dalam konteks Malaysia, ibdala bermaksud menjual harta wakaf dengan wang, istibdala pula bermaksud membeli harta wakaf dengan mata wang dan badala atau tabadalu bermaksud menukar harta wakaf dengan harta lain. Sekiranya ketiga-tiga pengertian ini disatukan dan disebut sebagai Istibdal, ia bermaksud menukar atau menggantikan harta wakaf dengan harta yang lain dengan jualan atau belian dan sebagainya dengan tujuan untuk mengekalkan wakaf. Wakaf gantian (wakaf ibdal) bermaksud menukar harta wakaf dengan harta yang lain melalui jualan atau belian dan sebagainya bagi tujuan mengekalkan harta wakaf. Ini diharuskan mengikut pendapat Imam Abu Hanifah. Ibdala dan Istibdala adalah dua perkataan yang mempunyai hubung kait yang rapat dalam proses Istibdal harta wakaf. Perkataan ibdala ialah mengeluar atau menukar sesuatu harta wakaf, manakala perkataan istibdala bermaksud membeli sesuatu yang lain dengan hasil yang diperolehi daripada jualan ke atas harta wakaf yang asal untuk dijadikan sebagai harta wakaf yang baru bagi menggantikan harta wakaf asal yang telah dijual dan harta tersebut dikenali sebagai harta badal (Al-Zarqa’, 1994:74). 2 Wakaf am ditakrifkan sebagai wakaf yang diwujudkan untuk kebajikan umum menurut hukum syarak (Seksyen 2, Enakmen Wakaf Negeri Selangor, 1999). Menurut Zulkifli Mohamad Al-Bakri (2011) pula, wakaf am bermaksud mewakafkan harta bagi tujuan kebajikan Islam semata-mata tanpa di tentukan sebarang tujuan khusus. Wakaf jenis ini amat digalakkan dalam Islam kerana wakaf ini ditujukan kepada umum atau orang ramai dan pahala terus diterima oleh wakil walaupun setelah ia meninggal dunia. Maka wakaf jenis ini amat sesuai sebagai salah satu sumber pembiayaan aktiviti-aktiviti pembangunan ummah, sama ada dalam bidang sosial, ekonomi, pendidikan dan sebagainya. Manakala wakaf khas bermaksud wakaf yang diwujudkan bagi tujuan kebajikan khusus mengikut hukum syarak. Hukum syarak dalam kedua-dua takrifan tersebut bermaksud hukum syarak mengikut Mazhab Shafie atau mana-mana satu Mazhab Hanafi, Maliki dan Hanbali (Seksyen 2, Enakmen Wakaf Negeri Selangor (1999). Wakaf khas juga bermaksud mewakafkan harta bagi tujuan sesuatu kebajikan secara khusus seperti bagi tujuan pembinaan masjid, surau, kubur dan sebagainya. Wakaf ini tidak boleh digunakan bagi tujuan selain diniatkan (Zulkifli Mohamad Al-Bakri, 2011). 3 Wakaf khas memberi manfaat kepada ahli keluarga dan waris pewakaf harta tersebut dengan niat tertentu atau khusus. 279 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Pelaksanaan Istibdal harta wakaf bertujuan untuk mengekalkan harta wakaf agar berterusan memberi manfaat dan hasil kepada al-mawquf ‘alaih di samping memelihara tujuan asal wakaf. Pengekalan sesuatu manfaat harta wakaf adalah dengan mengekalkan sifat fizikal harta wakaf itu (Abu Zahrah, 2007:214). Sejajar dengan senario tersebut, terdapat pelbagai kajian berkaitan Istibdal wakaf dijalankan. Persoalannya, apakah tema yang sering dibincangkan oleh pengkajipengkaji terdahulu berkenaan Istibdal wakaf? Justeru, adakah isu-isu yang dibincangkan memberi manfaat kepada golongan yang berkepentingan tersebut? Oleh yang demikian, kertas kerja ini melihat kajian-kajian terdahulu berkenaan Istibdal wakaf. 2.0 Kajian Lepas Dan Sorotan Karya Berkenaan Istibdal Wakaf Kajian lepas merupakan sorotan kajian-kajian lalu seperti tesis, kertas kerja, jurnal, majalah dan sebagainya. Perbincangan berkaitan wakaf Istibdal wakaf pernah dijalankan oleh beberapa penyelidik dari pelbagai sudut seperti perundangan, pengurusan, pelaksanaan, pembiayaan dan kefahaman Istibdal wakaf. 2.1 Pengurusan Istibdal Wakaf Kajian oleh Mozer Kahf (1998) telah membincangkan kaedah-kaedah pembiayaan pembangunan harta wakaf secara tradisional. Menurut beliau, kaedah pembangunan harta wakaf yang terdiri daripada kaedah secara tradisional melibatkan beberapa kaedah pembiayaan Islam seperti Istisna, Murabahah dan Mudharabah. Kajian tersebut telah dipersetujui oleh kajian Umar Ahmed, Mustapha Omar dan Ahamad Aosiy Ogunbadu (2015) dalam hujahnya yang mengatakan bahawa kaedah tradisional melalui pendekatan Istibdal turut diakui sebagai salah satu pembiayaan pembangunan harta wakaf dan mempunyai kebaikan tersendiri terhadap pembangunan sosio-ekonomi. Hasil kajian tersebut turut menyatakan pelaksanaan kaedah tradisional seperti Istibdal perlu diperhalusi dengan sebaiknya agar tiada penyalahgunaan kuasa seperti tanah wakaf yang disalah guna dan dirampas. Pembangunan Istibdal wakaf semestinya bergantung kepada pengurusan yang cekap bagi menjayakan matlamat tersebut. Menurut Mohd Daud Bakar (1999), kaedah pengurusan harta wakaf yang strategik dan fleksibel diharuskan oleh syarak berdasarkan kesepakatan ulama fiqh wajar diaplikasikan agar harta wakaf boleh dioptimumkan bagi meneruskan niat pewakaf, penyaluran manfaat kepada al-mawquf ‘alaih4dan mengelakkan harta wakaf daripada beku. Cara ini sekaligus boleh meningkatkan pendapatan dan ekonomi umat Islam dengan pulangan dan peluang pekerjaan yang tersedia dengan pembangunan harta wakaf ini (Isamail et al., 2013). Bagi merealisasikan matlamat tersebut, MAIN perlu menubuhkan satu badan yang dapat mengurus dan melicinkan pelaksanaan wakaf dan Istibdal di negeri masing-masing. Sehingga kini terdapat empat buah MAIN sahaja yang telah menubuhkan enakmen wakaf di negeri masing-masing iaitu negeri Selangor (Enakmen Wakaf Selangor 1999), Negeri Sembilan (Enakmen Wakaf Negeri Sembilan 2005), Melaka (Enakmen Wakaf Negeri Melaka 2005) dan Kaedah- Kaedah Wakaf Johor 1983 bagi negeri Johor. Keempat-empat enakmen wakaf negeri tersebut telah memperuntukkan dengan jelas kaedah pelaksanaan Istibdal bagi membagunkan harta wakaf yang didaftarkan di negeri-negeri berkenaan. Walau bagaimanapun, pelaksanaan Istibdal bagi negeri-negeri yang mempunyai enakmen khas Istibdal masih lagi merujuk kepada Mufti dan juga Mesyuarat Majlis Fatwa Negeri dalam rangka mengambil tindakan untuk pengistibdalan harta wakaf (Zakaria Bahari, 2017). Sehubungan itu, tanah wakaf juga sering diistibdalkan apabila terlibat dengan pengambilan tanah oleh Pihak Berkuasa Negeri (PBN) bagi sesuatu tujuan pembangunan seperti yang berlaku di Terengganu dan Wilayah Persekutuan Kuala 4 Penerima manfaat harta wakaf. 280 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Lumpur (Afiffuddin Mohammed Noor, 2013). Tuntasnya, berdasarkan penjelasan di atas dapatlah difahami bahawa konsep Istibdal adalah diharuskan dalam konteks pengurusan pembangunan harta wakaf di negeri-negeri di Malaysia walaupun terdapat sesetengah negeri yang tidak mempunyai enakmen khas untuk melaksanakan Istibdal wakaf tetapi dbenarkan melalui keputusan Fatwa Mufti melalui Mesyuarat Jawatankuasa Fatwa Negeri. Namun, apa yang pasti dapat disimpulkan bahawa dengan pelaksanaan Istibdal ini, tanah wakaf dapat dibangunkan dengan menghilangkan kelemahan-kelemahan yang ada pada tanah wakaf dengan penggantian harta wakaf yang baru dan lebih produktif serta dapat menghasilkan manfaat yang berterusan (Sakinatul Raadiyah Abdullah, 2017). 2.2 Pelaksanaan Istibdal Wakaf Kajian berkaitan dengan pelaksanaan Istibdal wakaf juga telah menarik minat ramai pengkaji di samping terdapat juga kajian berbentuk kajian kes dijalankan melibatkan Majlis Agama Islam Negeri (MAIN) seperti yang pernah dilakukan di Majlis Agama Islam Pulau Pinang (MAIPP). Setakat ini pula, negeri yang mempunyai enakmen berkenaan Istibdal wakaf yang jelas ialah negeri Selangor, Negeri Sembilan, Melaka dan Johor. Pelaksanaan Istibdal bagi negeri-negeri lain pula lebih kepada keputusan Mufti Negeri melalui Mesyuarat Majlis Fatwa Negeri sebelum diluluskan (Jasni Sulong, 2012). Walau bagaimanapun, pelaksanaan Istibdal bagi negeri-negeri yang mempunyai enakmen khas Istibdal masih lagi merujuk kepada Mufti Negeri dan Mesyuarat Majlis Fatwa Negeri dalam rangka mengambil tindakan untuk pengIstibdalan harta wakaf (Zakaria Bahari, 2017). Istibdal dilaksanakan mengikut keperluan masyarakat setempat di samping terdapat juga yang melibatkan campur tangan Pihak Berkuasa Negeri (PNB). Secara lebih terperinci, pelaksanaan Istibdal yang telah berjaya dijalankan adalah seperti jadual berikut: Jadual 1: Senarai Pelaksanaan Istibdal Wakaf oleh MAIN di Malaysia Negeri Tujuan Istibdal Tanah Wakaf Asal Penggantian Dilakukan Kedah Pembesaran Lapangan Terbang Sultan Abdul Halim Lot 35 GM 1002, Mukim Titi Gajah, Lot 783 H.S (M) 6000/87 Mukim Titi Gajah dan Lot 121 SP 8907, Mukim Titi Gajah, Kota Setar. Pertukaran bentuk kepada Lot 16-H.S (M) 1624 PT 584Rumah kedai di Taman Angsana Pokok Sena dengan lot baro (RM350,000.00) Pembinaan Empangan Beris Lot 12613 H.S (M) 88/85- Kampung Besar Sungai Batang bagi tujuan sebuah masjid dan tanah perkuburan dan Lot 242 H.S (M) 71/86- Kampung Charuk Bakong untuk wakaf tanah perkuburan Jual beli dilakukan dan digantikan dengan Lot 1220 (0.2429 hektar) dan Lot 1221 dengan keluasan 0.5530 hektar di Mukim Pengkalan Kundor, Kota Setar (RM1.92 juta) 281 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Melaka Projek Menaiktaraf Jalan Raya Lot t728 GM 161 dan Lot GM 763 (Mukim Kubang Rotan), Kota Setar, Jalan Pantai dari Kuala Kedah ke Kota Setar dan Lot 3789 SPB3305 (Ladang Getah), Mukim Pulai, Baling. Pertukaran bentuk kepada Lot 15HS (M) 1663, Mukim Bandar Pokok Sena, MAIKRumah kedai di Mukim Bandar Pokok Sena (RM250,000.00) Pembangunan Tanah wakaf dan 3 tingkat rumah kedai (Lot 233)- Bandar Melaka dan Tapak Masjid Tanah Merah, Pantai Kundur Pertukaran tanah dilakukan bagi Masjid Pantai Kundur yang baru- Pihak Berkuasa Negeri Jual beli dilakukan dan digantikan dengan Lot 8186 dan Lot 8187. Taman Tasik Utama, Air Keroh. Kuala Lumpur Fatwa Mufti Lot 168 dan Lot 169 di Wilayah Jalan Perak dan Lot Persekutuan 107 di Jalan Raja Muda Perak Kepentingan Umum Lot 3758 dan Kampung Kacu, Tapah Digantikan dengan lot tanah lain- Pihak Berkuasa Negeri (PNB) Teregganu Kepentingan Umum Tanah Wakaf (tidak disebut lotnya) Tanah lain sebagai tanah wakaf baru Kelantan Kepentingan Umum Lot 146 Sek. 12, Kota Bharu-Kawasan perkuburan lama. Jual beli yang mana PNB perlu membayar pampasan RM 2,650,000 beserta kos pemindahan jenazahdigantikan dengan kawasan perkuburan baru. 282 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Pulau Pinang Pembinaan Wakaf khas Maahad alSekolah Agama Mashoor al-Islami di al- Mashoor Lebuh Teik Soon (Jalan Pokok Ru) Pembinaan semula masjid Pertukaran tanah dilakukan dengan Lot 100 dan 103, Mukim Genting, Daeran Barat Daya Pulau Pinang. Merobohkan dan membina semula Masjid Jamek ArRahman, Batu Ferringhi, Daerah Timur Laut Pulau Pinang. Perluasan Pengambilan balik Kawasan Masjid tanah milik yang Permatang Pauh terletak di Permatang Pauh bagi tujuan pembesaran kawasan dan binaan bangunan di masjid tersebut. Pertukaran tanah dengan tanah berhampiran masjid dilakukan. Berdasarkan jadual di atas, pelaksanaan Istibdal yang dilakukan di negeri-negeri di Malaysia adalah lebih menjurus kepada pengambilan tanah wakaf oleh Pihak Berkuasa Negeri (PNB) seperti di Kedah yang merangkumi tiga tujuan pelaksanaan Istibdal tersebut. Kerajaan negeri Kedah telah membayar pampasan dan MAIN Kedah telah menggantikannya dengan tanah lot wakaf atau bentuk wakaf baru seperti lot kedai yang boleh disewakan (Zakaria Bahari, 2017). Pelaksanaan Istibdal di Pulau Pinang pula menunjukkan Majlis Agama Islam Pulau Pinang (MAIPP) telah menukar harta wakaf khas daripada jenis tanah dengan nilai dan keluasan tertentu dan menggantikan semula harta wakaf khas yang ditukarkan itu juga daripada jenis yang sama iaitu tanah yang mempunyai nilai dan keluasan yang lebih baik daripada nilai dan keluasan tanah wakaf khas yang asal. Manfaat pendidikan juga diperolehi di tanah tersebut apabila dapat dibina Sekolah Menengah Aliran al- Mashoor dengan ruang yang lebih luas untuk dilengkapi dengan kemudahan infrastruktur sekolah berbanding tanah wakaf sebelumnya. Melalui pelaksanaan Istibdal, tujuan untuk mengekalkan kelangsungan harta wakaf bagi meneruskan penyaluran manfaat kepada mawquf ‘alaih dan masyarakat Islam dapat dicapai seterusnya mengelakkan harta wakaf daripada berkurangan dan hilang (Meor Hezbullah Meor Abd Malik, 2012). Pelaksanaan Istibdal wakaf dengan cara ganti dengan harta yang sama dan dengan belian harta wakaf (tanah) hasil daripada wang pampasan tanah wakaf tersebut ditambah baik kegunaannya oleh kerajaan (Zakaria Bahari, 2016). Hal demikian bertujuan untuk membantu pelaksanaan Istibdal wakaf itu agar lebih produktif. Ia boleh dilaksanakan dengan menyelesaikan masalah berkaitan lokasi, kedudukan, keluasan, kos perbelanjaan dan gangguan lain pada tanah wakaf tersebut (Afifuddin Mohammed Noor, Ahmad Zaki Ghazali & Mohd Afandi Mat Rani, 2014). Istibdal di Perak telah dilaksanakan dengan menggunakan kaedah menukar tanah dengan tanah. Pelaksanaan Istibdal ini berlaku di Rancangan Tanah Pertanian Berkelompok yang berkeluasan sebanyak 65.559 hektar. Hal demikian berlaku pada tanah yang berkeluasan 56 ekar iaitu tanah wakaf am yang telah dibatalkan dan digantikan 283 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 dengan lot 14890 di Wilayah Papan, Mukim Blanja, Daerah Kinta. Kegunaan tanah ini adalah bagi kegunaan wakaf am Kampung Serkai Jadi. Selain itu, terdapat juga pelaksanaan Istibdal menggunakan kaedah pertukaran tanah dengan tanah iaitu pada lot 17675, Wilayah Air Putih, Mukim Asam Kumbang di Daerah Larut dan Matang. Keluasan tanah yang terlibat bagi pelaksanaan ini ialah sebanyak 17 ekar. Tanah seluas 7.6180 hektar atau 19.045 ekar pada lot 18373 di Kampung Pak Dollah, Kemunting, Mukim Asam Kumbang di Daerah Larut dan Matang dijadikan tanah gentian bagi lot 17675. Tanah ini juga telah diberi peruntukan khusus bagi kegunaan tapak perkuburan iaitu pada no 700. Kegunaan tanah ini adalah bagi wakaf am dan tapak perkuburan Islam. Kaedah pertukaran tanah dengan tanah merupakan kaedah yang sinonim dengan pelaksanaan Istibdal di Perak (Aslah Ibrahim, 2016). Hal yang sama berlaku dalam pelaksanaan Istibdal wakaf di Melaka, Kuala Lumpur, Kelantan dan Terengganu yang mana tujuan Istibdal dilakukan adalah atas dasar kepentingan maslahah kepada masyarakat setempat. 2.3 Kefahaman Terhadap Istibdal Wakaf Menurut Kamus Dewan Edisi Ketiga (1994), kefahaman bermaksud mengetahui sesuatu perkara yang dipelajari dan dibincangkan manakala kesedaran pula bermaksud mengetahui sesuatu yang dipelajari dan ingin melaksanakannya. Kefahaman masyarakat Muslim yang berada di seluruh Semenanjung Malaysia secara keseluruhannya berada pada tahap yang sederhana melainkan mempunyai kesedaran yang tinggi terhadap peranan Istibdal wakaf dalam membangunkan sosio-ekonomi umat Islam di Malaysia. Tingkat kefahaman yang sederhana ini memberi gambaran perlunya aktiviti berkaitan Istibdal wakaf seperti ceramah agama mengenainya (Zakaria Bahari, 2014). Kajian yang dijalankan oleh Zahri Hamat (2013) pula menyatakan kebanyakan jemaah masjid di Kelantan mempunyai kefahaman yang tinggi terhadap ibadah wakaf namun kefahaman mereka berada pada tahap sederhana terhadap Istibdal wakaf. Perkara yang sama ditemukan dalam kajian yang dijalankan oleh Asmaddy Haris (2015) di negeri Selangor. Kajian beliau turut mendapati bahawa responden yang mengikuti bidang pengajian Islam di kolej dan universiti lebih memahami konsep Istibdal wakaf dengan baik. Hal demikian mungkin disebabkan pendedahan mengenai wakaf dan Istibdal di Selangor lebih berkesan di samping mempunyai tahap pendidikan yang baik (Azreen Hamiza Abdul Aziz, 2015). Kajian berkenaan kafahana terhadap Istibdal wakaf turut dijalankan di negara Brunei Darussalam yang turut menemui tahap kefahaman masyarakat Muslimnya di tahap sederhana sedangkan kesedaran masyarakatnya terhadap Istibdal wakaf adalah sangat tinggi. Kekurangan maklumat dan penerangan mengenai Istibdal wakaf ialah faktor yang mempengaruhi tahap kefahaman tersebut. Umumnya, masyarakat Muslim Brunei hanya mengetahui wakaf-wakaf berbentuk tradisional seperti wakaf tanah dan bangunan (Kamaru Salam Yusof & Fadzliwati Mohiddin, 2015). Dalam usaha memastikan pembangunan Istibdal wakaf berjaya mencapai matlamatnya, kefahaman terhadap kaedah tersebut juga perlu diberikan kepada masyarakat setempat agar tujuan pelaksanaan Istibdal ini tidak disalah erti dan menimbulkan pelbagai isu sampingan yang boleh menyulitkan lagi proses tersebut dijalankan (Sakinatul Raadiyah, 2018). 3.0 Analisis Terhadap Sorotan Karya Dan Kajian Lepas Justeru, adakah tema yang dibincangkan memberi manfaat kepada golongan yang berkepentingan tersebut? Oleh yang demikian, kertas kerja ini melihat kajian-kajian terdahulu berkenaan Istibdal wakaf. Bagi tujuan tersebut, kajian dokumentasi yang melibatkan analisis kandungan akan dijalankan bagi melihat kajian-kajian terdahulu seterusnya langkah yang diambil bagi memperkasa Istibdal wakaf di Malaysia. Melalui penelitian pengkaji, kajian 284 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 berkenaan Istibdal wakaf telah dikaji dan dibincangkan dari pelbagai sudut. Walau bagaimanapun, pengkaji mendapati Istibdal wakaf sering dibincangkan dari sudut pengurusan. Pelaksanaan Istibdal dijalankan sama ada melalui jualan, belian, tukar dan ubah. Kebanyakan kes Istibdal di Malaysia melibatkan pembelian dan pertukaran tanah. Mekanisme pelaksanaan kaedah ini juga melibatkan dua kaedah apabila Pihak Berkuasa Negeri melakukan pengambilan tanah iaitu sama ada diberikan pampasan dan wang pampasan tersebut digunakan untuk membeli harta wakaf baru atau kedua digantikan dengan tanah lain yang sama nilai atau lebih mengikut nilai pasaran semasa (Sakinatul Raadiyah Abdullah, 2018). Secara lebih terperinci, pengalaman kaedah Istibdal yang dilaksanakan di Malaysia adalah lebih kepada pengambilan tanah wakaf oleh PBN seperti di Kedah yang merangkumi tiga tujuan pelaksanaan Istibdal. Pertama, bagi tujuan pembesaran Lapangan Terbang Sultan Abdul Halim, kedua bertujuan untuk pembinaan Landasan Berkembar Keretapi Elektrik dari Ipoh ke Padang Besar dan ketiga bertujuan bagi projek menaik taraf jalan raya yang diberi pampasan serta pembinaan Empangan Beris yang bertujuan membekalkan air bersih kepada penduduk di sekitar Selatan Kedah dan Pulau Pinang. Dalam melaksanakan Istibdal tersebut, kerajaan negeri Kedah telah membayar pampasan dan MAIN Kedah telah menggantikannya dengan tanah lot wakaf ataupun bentuk wakaf baru seperti lot kedai yang boleh disewakan. Begitu juga di Melaka, Kuala Lumpur, Perak, Kelantan, Terengganu dan Pulai Pinang terdapat tanah lot wakaf yang diistibdalkan atas dasar kepentingan maslahat (Zakaria Bahari, 2017). Justeru, Istibdal dilaksanakan untuk memastikan tanah wakaf dikembangkan dengan lebih baik dan berfungsi sebagai satu saluran memberi manfaat yang lebih produktif. Hal ini dapat dilihat dalam situasi pelaksanaan Istibdal oleh negeri-negeri terbabit, kebanyakan tanah yang diistibdalkan ini telah digantikan dengan harta wakaf tanah yang baru. Begitu juga seperti yang telah dilakukan di Melaka yang melibatkan pengambilan tanah di Tanah Merah yang telah diambil oleh PBN dan digantikan dengan pembinaan masjid baru. Selanjutnya, di Pulau Pinang berlaku penggantian tanah wakaf dengan tempat baru melibatkan seluas 31 ekar di atas Lot 100 dan 103, Mukim Ginting, Daerah Barat Daya manakala di Kelantan pula kerajaan telah menggantikan tanah perkuburan baru dalam masa yang sama MAIN Kelantan mendapat pampasan berjumlah RM2.65 juta daripada Permodalan Nasional Berhad (PNB). Kebanyakan tanah wakaf yang terlibat adalah tanah wakaf masjid, perkuburan dan bangunan komersial seperti di Melaka (Zakaria Bahari, 2017). Secara lebih khusus, dalam pelaksanaan kaedah ini, proses Istibdal melibatkan membeli sesuatu harta yang lain dengan hasil jualan untuk dijadikan sebagai mawquf bagi menggantikan harta yang dijual meliputi apa-apa harta yang diperoleh menerusi cara gantian harta yang sama ataupun harta yang lebih baik nilai dan manfaatnya (JAWHAR, 2010). 4.0 Kesimpulan Berdasarkan huraian di atas, tidak dinafikan lagi bahawa pelaksanaan Istibdal wakaf berjaya memainkan peranannya seandainya digembeleng sebaik mungkin. Kertas kerja ini bertujuan melihat tema yang sering dibincangkan oleh pengkaji-pengkaji terdahulu berkenaan Istibdal wakaf dan melihat sama ada tema yang dibincangkan memberi manfaat kepada golongan yang berkepentingan tersebut. Kertas kerja ini menemukan kaedah tukar tanah yang mana nilainya lebih besar berbanding kaedah Istibdal yang lain di samping menyalurkan manfaat kepada golongan sasaran iaitu masyarakat setempat menikmati pelbagai kemudahan hasil pelaksanaan Istibdal tersebut. Walaupun terdapat perbezaan tujuan pembangunan, negeri-negeri tersebut mengaplikasikan Istibdal wakaf bersesuaian dengan keperluan semasa masyarakat di negeri masing-masing. Wakaf dilihat sebagai satu medium yang mempunyai peranan yang besar dalam pembangunan sosio-ekonomi umat Islam serta memberi peluang dan ruang kepada umat Islam untuk berwakaf mengikut kemampuan masing-masing. Instrumen Istibdal wakaf pula tidak dinafikan mempunyai peranan penting dalam memastikan harta tidak alih seperti tanah 285 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 dan bangunan tidak terbiar. Oleh itu konsep wakaf Istibdal adalah harus untuk dilakukan, sekiranya harta wakaf tidak lagi berfungsi, mengalami masalah keluasan saiz untuk dibangunkan dan tidak ekonomi maka diharuskan untuk ditukar ganti dengan harta wakaf yang baru baik dalam bentuk yang sama mahupun yang berbeza. Kebaikan Istibdal wakaf kepada negeri-negeri ini dapat menghidupkan fungsi harta wakaf, dapat memanfaatkan pembangunan dan lebih kepada kelangsungan manfaat harta wakaf kepada mawkuf 'alaih. Harta wakaf khas ini seharusnya dapat memberi sumbangan yang besar kepada ekonomi umat Islam. Bibliografi Afiffudin Mohammed Noor, Mohd. Ridzuan Awang (2013). Pelaksanaan Istibdal Wakaf di Negeri Kedah Darul Aman. Jurnal Islamiyyat 35(1), 49-56. Diakses daripada journalarticle.ukm.my pada 10 November 2017. Asmaddy Haris (2015). Taraf Pendidikan dan Pemahaman Tentang Istibdal Wakaf: Kajian Kes di Selangor. Kertas kerja yang dibentangkan dalam Bengkel ISDEV-RUT ke-5, Pembangunan Berteraskan Islam pada 2-4 Mac 2015. Ashlah Ibrahim (2017). Pelaksanaan Istibdal dalam Pembangunan Tanah Wakaf di Perak: Universiti Sains Malaysia. Azreen Hamiza Abdul Aziz (2015). Kefahaman Aplikasi Istibdal Wakaf: Kajian Kes Selangor dan Kedah. Kertas kerja yang dibentangkan dalam Bengkel ISDEV-RUT ke-5, Pembangunan Berteraskan Islam pada 2-4 Mac 2015. Kamaru Salam Yusof & Fadzliwati Mohiddin (2015). Kefahaman Masyarakat Terhadap Istibdal Wakaf di Brunei Darussalam. Brunei Darussalam: Universiti Sultan Sharif Ali. Manual Pengurusan Istibdal Wakaf (2010). Jabatan Wakaf, Zakat dan Haji: Jabatan Perdana Menteri, Putrajaya. Meor Hezbullah Meor Abdul Malik (2012). Memperkasa Pembangunan Harta Wakaf Khas Melalui Istibdal: Kajian Kes di Majlis Agama Islam Pulau Pinang. Pulau Pinang: Universiti Sains Malaysia. Mohd. Afandi Mat Rani (2008). Mekanisme Istibdal dalam Pembangunan Tanah Wakaf: Kajian Terhadap Pengambilan Isu Pengambilan Tanah Wakaf oleh Pihak Berkuasa Negeri di Malaysia. Kuala Lumpur: Universiti Malaya. Mohd. Afandi Mat Rani (2014). Pelaksanaan Istibdal di Majlis Agama Islam Negeri: Kajian kes terhadap Pengambilan Tanah Wakaf Oleh Pihak Berkuasa Negeri di Majlis Agama Islam Terengganu. Kertas kerja yang dibentangkan dalam Seminar Wakaf Iqlimi di Universiti Sains Islam Malaysia (USIM) pada tahun 2014 (T.T) Mohd. Afandi Mat Rani (2015). Relevansi Istibdal Hartanah Wakaf dalam Konteks Pembangunan Semasa di Malaysia: Satu Analisis di Negeri Selangor. Kertas kerja yang dibentangkan dalam Bengkel ISDEV-RUT ke-5, Pembangunan Berteraskan Islam pada 2-4 Mac 2015. Razali Othman (2013). Institusi Wakaf: Sejarah dan Amalan Pada Masa Kini. Kuala Lumpur: Dewan Bahasa dan Pustaka. Sakinatul Raadiyah Abdullah (2017). Aplikasi Kaedah Pembiayaan Pembangunan Tanah Wakaf di Malaysia: Pulau Pinang: Universiti Sains Malaysia. Siti Mashitoh Mahamood (2007). Pembentukan Dana Wakaf Menurut Perspektif Syariah dan Undang-Undang Serta Aplikasinya di Malaysia dalam Jurnal Syariah, 15 (2) p.p.6183. ISSN 0128670. Zahri Hamat (2013). Persepsi Aplikasi Istibdal Wakaf dalam Kalangan Jemaah Masjid di Kelantan. Kertas kerja yang dibentangkan dalam Bengkel ISDEV-RUT ke-5, Pembangunan Berteraskan Islam pada 2-4 Mac 2015. 286 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Zakaria Bahari (2014). Kefahaman dan Kesedaran Aplikasi Istibdal Wakaf: Kes Kajian di Semenanjung Malaysia. Kertas kerja yang dibentangkan dalam Bengkel ISDEV-RUT ke-5, Pembangunan Berteraskan Islam pada 2-4 Mac 2015. 287 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 INTEGRITI DALAM AGIHAN BANTUAN KEWANGAN OLEH KERAJAAN PERSEKUTUAN DI MALAYSIA Ahmad Nazrul Alif Bin Yahya ([email protected]) Noor Amilatul Najwa Binti Ahmad Sobri ([email protected]) Wan Norhaniza Wan Hasan ([email protected]) Pusat Kajian Pengurusan Pembangunan Islam (ISDEV) Universiti Sains Malaysia 11800 Pulau Pinang Abstrak: Kertas kerja ini bertujuan untuk menganalisis integriti dalam agihan bantuan kewangan oleh kerajaan persekutuan di Malaysia. Pelaksanaan bantuan kewangan oleh kerajaan persekutuan dapat ditentukan dengan adanya kakitangan, staf atau penjawat awam yang berkualiti yang mampu membawa kejayaan pada setiap pelaksanaan bantuan kewangan. Sifat telus, amanah dan bertanggungjawab adalah perkara penting bagi setiap individu dalam menjayakan pelaksanaan tersebut supaya dapat berkhidmat dengan baik demi kepentingan masyarakat. Dengan kata lain, integriti ini bukan sahaja melibatkan tindakan baik yang perlu dilakukan dalam setiap tugasan yang diamanahkan, malah ia juga berkait rapat dengan ajaran agama dan nilai tanggungjawab sebagai seorang manusia. Hakisan nilai integriti dalam kalangan penjawat awam akan mengakibatkan kepincangan dalam pentadbiran dan pelaksanaan bantuan kewangan. Persoalannya, bagaimanakah kepincangan yang berlaku dalam pelaksanaan bantuan kewangan tersebut? Kertas kerja ini mempunyai dua objektif. Pertama mengenal pasti organisasi pelaksanaan bantuan kewangan oleh kerajaan persekutuan di Malaysia. Kedua, menganalisis dan merumuskan integriti dalam pelaksanaan bantuan kewangan oleh kerajaan persekutuan berdasarkan Pelan Anti-Rasuah Nasional 20192023. Analisis ini dilakukan dengan menggunakan kaedah kajian dokumen dan analisis kandungan. Kajian ini mendapati unsur integriti dalam agihan bantuan kewangan dalam kalangan agensi kerajaan persekutuan di Malaysia tidak melibatkan isu ketirisan dana bantuan sebaliknya lebih melibatkan proses, tempoh dan kecekapan pelaksanaan agihan. Kata kunci : integriti, bantuan kewangan dan pelan anti-rasuah 2019-2023 PENGENALAN Integriti merupakan isu global yang telah berakar umbi dalam setiap institusi sama ada awam mahupun swasta sejak kian lama. Isu integriti dianggap sebagai salah satu cabaran dalam pembangunan dan kemajuan negara yang kian meningkat. Pelbagai usaha telah dilakukan oleh pelbagai pihak bagi meningkatkan integriti dalam kalangan semua kakitangan awam dan swasta. Beberapa dasar dan polisi yang berkaitan dengan integriti mula dilancarkan seperti kempen Bersih, Cekap dan Amanah pada 1982, kempen Kepimpinan Melalui Teladan pada 1983, Dasar Penerapan Nilai-Nilai Islam pada 1985, Etika Kerja Islam pada 1987, Budaya Kerja Cemerlang pada 1989, Anugerah Kualiti pada 1990, Piagam Pelanggan pada 1993, ekerajaan dan MS ISO 9000 pada 1996, Anugerah Perkhidmatan Cemerlang pada 2002, petunjuk prestasi utama (KPI) dan Islam Hadhari pada 2005 dan lain-lain langkah lagi. Isu integriti juga menunjukkan kepincangan dalam setiap pentadbiran dalam institusi awam dan swasta. Dalam menghadapi isu integriti yang secara umumnya dipandang negatif oleh kebanyakan pihak, pelbagai inisiatif telah dilakukan. Pada 29 Januari 2019, Perdana Menteri 288 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Malaysia, Tun Mahathir Mohamad telah melancarkan Pelan Antirasuah Nasional (NACP) 2019-2023 yang merupakan salah satu inisiatif kerajaan dalam merealisasikan manifesto kerajaan ke arah negara bebas rasuah dan berintegriti. Pelan Antirasuah Nasional bertemakan “Memecah Rantaian Rasuah” merupakan pelan yang dibangunkan oleh Pusat Governans, Integriti dan Anti Rasuah, Jabatan Perdana Menteri (GIACC) dengan kerjasama agensi-agensi kerajaan yang lain. Bantuan kewangan merupakan salah satu bentuk bantuan yang dilaksanakan oleh kerajaan persekutuan di bawah kementerian yang telah ditetapkan. Kebiasaannya bantuan kewangan diagihkan kepada golongan yang berfokus bagi membantu golongan tersebut dalam menjalani kehidupan mereka. Selain itu, bantuan kewangan juga bertujuan untuk membantu dalam mengatasi masalah peningkatan kos sara hidup golongan berpendapatan rendah. kebanyakan bantuan kewangan diberi kepada golongan yang layak berdasarkan ketetapan yang dibuat oleh pihak kerajaan dan kementerian-kementerian tertentu untuk pengagihan bantuan tersebut. Walau bagaimanapun, bagaimanakah pengagihan bantuan kewangan itu dilaksanakan oleh pihak kerajaan? Sejauhmanakah ketetapan permohonan bantuan kewangan dapat memenuhi syarat-syarat bagi penerima bantuan tersebut? dan bagaimanakah ketelusan dalam tindakan dan pemilihan bagi penerima bantuan kewangan tersebut? Bagi meneliti aspek ini dengan lebh lanjut, artikel ini berhasrat untuk menganalisis integriti dalam agihan bantuan kewangan kerajaan persekutuan di Malaysia. Berdasarkan analisis ini, kesimpulan terhadap integriti dalam agihan bantuan kewangan oleh kerajaan persekutuan ini berdasarkan Pelan Antirasuah Nasional 2019-2023. INTEGRITI Integriti berasal dari perkataan Latin integer yang bermaksud keutuhan atau kesempurnaan (Michael E. Palanski & Francis J. Yammarino, 2007). Integriti boleh ditakrifkan sebagai pengetahuan, kesedaran, penghayatan dan pegangan teguh terhadap nilai-nilai murni secara berterusan. Ianya disertai dengan komitmen sepenuhnya terhadap nilai-nilai tersebut dalam setiap perkataan dan tindakan bagi mencapai kecemerlangan diri dan organisasi (Jamiah Manap, Azimi Hamzah, Ezhar Tamam, Sidek Mohd. Noah, Amini Amir Abdullah, Norizan Yahaya, Halimah Alma Othman dan Hanina Halimatus Saadiah Hamsatun, 2007). Menurut kamus Dewan Bahasa dan Pustaka, integriti beerti kejujuran. Stanford Encyclopedia of Philosophy (2013) mengklasifikasikan istilah integriti kepada empat perspektif iaitu ketekalan nilai peribadi, komitmen terhadap nilai peribadi, komitmen terhadap komuniti dan akhir sekali komitmen terhadap nilai-nilai murni. Integriti menurut Mustafar Ali (2006) sebagai satu kualiti dan ciri positif yang wujud dan mengandungi unsur “wholeness” secara bersepadu pada individu dan organisasi. Integriti dalam akhlak Islam menurut beliau adalah bersesuaian dengan sifat-sifat seperti benar, amanah, setia, keteguhan pegangan, keteguhan dan kemuliaan peribadi, mukmin yang bertaqwa dan sebagainya yang membawa kepada nilai-nilai akhlak yang ditunjukkan dalam diri Rasulullah SAW. Megat Ayop Megat Arifin dan Abd. Halim Ahmad (2016) memperincikan strategi pemantapan integriti kepada empat iaitu yang pertama maksud integriti itu sendiri. Kedua ialah integriti individu. Ketiga ialah integriti penjawat awam manakala keempat ialah integriti organisasi. Strategi yang pertama iaitu maksud integriti itu sendiri, beliau memberi takrifan bahawa integriti itu secara umumnya ialah kualiti unggul yang wujud secara menyeluruh dan bersepadu dalam diri individu dan organisasi. Ianya berkait rapat dengan etika. Selain itu strategi kedua iaitu integriti individu, ia merupakan keselarasan antara perkataan dan tindakan individu mengikut prinsip moral, etika dan undang-undang serta di antara kepentingan diri dan kepentingan umum. Strategi ketiga iaitu integriti penjawat awam pula, seseorang yang 289 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 bertindak dengan amanah berdasakan kuasa dan tugas yang diberikan, telus, tulus, tiada konflik peribadi, berwibawa, akauntabiliti, mematuhi undang-undang dan peraturan tidak kira jawatan apa yang diamanahkan kepadanya. Akhir sekali, strategi keempat iaitu integriti organisasi, penghayatan di peringkat organisasi dijelmakan melalui bentuk pelaksanaan kod etika, piagam pelanggan, sistem dan proses melakukan kerja serta pematuhan terhadap amalan terbaik. Kod tersebut ditegaskan, diulang dan dihayati sehingga menjadi budaya dalam sesebuah organisasi. Justeru, sekiranya penjawat awam tersebut mempunyai integriti yang terbaik, maka integriti organisasi terbabit juga turut meningkat. Pengukuhan integriti dapat dilaksanakan melalui pendekatan nilai-nilai murni. Menurut Othman Mustapha (2012) antara pendekatan tersebut adalah melalui penghayatan terhadap nilai amanah, penghayatan terhadap konsep ihsan, penghayatan terhadap kerja merupakan satu ibadah, perghayatan terhadap nilai qana’ah serta pemerkasaan iman melalui program ibadah. Pembentukan diri untuk menjadi seorang insan yang berintegriti bukan suatu perkara yang mudah. Namun begitu, ianya merupakan tanggungjawab bersama untuk dipikul jika ingin melahirkan sebuah masyarakat yang harmoni dan negara yang bebas dari salah laku nilai moral. Justeru, integriti merupakan perkara penting yang perlu diamalkan dan dihayati serta menjadi budaya dan amalan dalam setiap individu dalam kehidupan seharian. Di Malaysia, kerajaan telah lama memperkenalkan beberapa dasar dan polisi untuk menerapkan perkhidmatan awam yang lebih berkualiti dan berintegriti antaranya kempen Bersih, Cekap dan Amanah pada tahun 1982, kempen Kepimpinan Melalui Teladan pada tahun 1983, Dasar Penerapan Nilai-Nilai Islam pada tahun 1985, Etika Kerja Islam pada tahun 1987. Selain itu, kerajaan juga telah melancarkan Budaya Kerja Cemerlang pada tahun 1989, Anugerah Kualiti pada tahun 1990, Piagam Pelanggan pada tahun 1993, Anugerah Perkhidmatan Cemerlang pada tahun 2002, Islam Hadhari pada tahun 2005 dan sebagainya. Jabatan Perkhidmatan Awam (JPA) juga telah mengeluarkan Pekeliling Perkhidmatan pada 24 Julai 2013. Pekeliling tersebut adalah mengenai penubuhan Unit Integriti (UI) di setiap agensi awam. UI merupakan unit yang ditubuhkan di semua kementerian, jabatan dan agensi kerajaan sama ada di peringkat Persekutuan atau di peringkat negeri. UI berperanan dalam mengurus dan melaksanakan inisiatif penginstitusian integriti, pencegahan, pematuhan, pengesanan salah laku dan tindakan punitif secara lebih terfokus, terancang, efisien dan optimum (Muzaffar Syah Mallow, 2016). Selain itu, kepentingan integriti juga dapat dilihat melalui komitmen kerajaan yang mewujudkan Pelan Integriti Nasional (PIN) dan Institut Integriti Malaysia (IIM) dalam usaha untuk menyahut cabaran keempat Wawasan 2020 iaitu membentuk sebuah masyarakat yang kukuh ciri moral dan etikanya dengan warganya yang mempunyai agama dan kerohanian yang utuh serta ditunjangi budi pekerti yang luhur. Pembentukannya berdasarkan semangat dan prinsip Perlembagaan Persekutuan serta menyerap falsafah dan prinsip Rukun Negara (Mohd Sidek Hassan, 2007). PIN telah dilancarkan pada 23 April 2004 oleh mantan Perdana Menteri Malaysia iaitu Tun Abdullah bin Haji Ahmad Badawi. Ia merupakan satu langkah dalam memastikan integriti menjadi komponen penting dalam diri setiap rakyat (Institut Integriti Malaysia, 2017). Ia merupakan pelan induk yang bertujuan untuk menetapkan hala tuju dan bimbingan kepada semua sektor agar dapat bekerjasama untuk membina masyarakat yang bermoral, beretika dan berintegriti (Mohd Sidek Hassan, 2007). Institut Integriti Malaysia (IIM) pula telah ditubuhkan pada tahun 2004 untuk menyelaras, memantau dan menilai pelaksanaan PIN (Institut Integriti Malaysia, t.t). Pada Januari 2019, PIN telah digantikan dengan Pelan Anti Rasuah Negara yang visinya untuk mewujudkan negara yang bebas dari rasuah. 290 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Institut integriti yang terdapat di Malaysia antaranya ialah Institut Integriti Negeri Pulau Pinang (IINPPi), Institut Integriti dan Strategik Terengganu (TSIS), Institut Pengurusan dan Integriti Negeri Kedah (INSPIN), Institut Pengurusan dan Integriti Melaka (INSPIM) dan Institut Integriti Kepimpinan dan Latihan Semangat Dato' Onn ( IKLAS ) di Johor. IINPPi merupakan milik penuh kerajaan negeri Pulau Pinang. Institut tersebut terletak di Jalan Scotland, Georgetown, Pulau Pinang. Ia telah ditubuhkan pada 12 Oktober 2006 bertujuan bagi melengkapkan usaha-usaha pelaksanaan PIN di peringkat negeri. IINPPi bertekad untuk menjadi sebuah institusi yang berwibawa dan dihormati dalam membudayakan integiriti dalam kehidupan masyarakat. Budaya dan nilai organisasi yang diamalkan adalah integriti, kualiti, semangat kerjasaman dan keterbukaan. Antara fungsinya termasuklah membangunkan pengkalan data tentang integriti dan etika, pengendalian penyelidikan yang berkait dengan institusi dan masyarakat serta penganjuran persidangan, seminar dan forum. TSIS pula merupakan sebuah badan korporat hasil gabungan dua buah agensi iaitu Institut Integriti Negeri Terengganu dan Terengganu Development Institute. Institusi yang terletak di Jalan Kemajuan, Kuala Terengganu itu telah berkuatkuasa pada 1 Januari 2011 dengan visinya untuk menjadi institusi pemangkin integriti dan pemikir yang bertaraf antarabangsa. Antara tujuan penubuhannya adalah penganjuran program keilmuan dan kepimpinan yang boleh memberikan manfaat kepada pentadbir serta masyarakat, mewujudkan rangkaian perkongsian dengan agensi contoh, institusi pengajian tinggi, golongan professional, tokoh pemikir serta memperkukuh jaringan antarabangsa menerusi kerjasama dengan institusi antarabangsa selaras dengan moto TSIS iaitu menjana integriti dan pengetahuan baru ke arah mentransformasikan negeri Terengganu. Selain itu, INSPIN atau sebelum ini dikenali sebagai Institut Pengurusan Kedah (KIM) adalah terletak di Kompleks INSPIN, Alor Setar. Ia merupakan sebuah syarikat milik penuh Kerajaan Negeri Kedah. INSPIN telah ditubuhkan pada 29 Ogos 1999 susulan daripada keputusan Majlis Mesyuarat Kerajaan negeri tersebut yang berhasrat untuk menubuh dan mengendalikan sebuah institut latihan. Tujuannya untuk pembangunan latihan anggota pentadbiran awam negeri dan rakyat di negeri berkenaan secara lebih teratur, berwawasan serta komprehensif. Disebabkan KIM diperkembangkan dengan program-program integirit, maka KIM telah ditukarkan namanya kepada INSPIN. INSPIM pula terlatak di Taman Bachang Jaya, Melaka. Ia merupakan sebuah agensi Kerajaan Negeri Melaka yang telah diberikan kepercayan untuk merancang serta melaksanakan pelbagai program latihan pembudayaan serta pemantapan integriti dalam membangunkan modal insan. Tiga fokus utama latihan berkenaan adalah menawarkan program latihan umum melalui penganjuran seminar, simposium, persidangan, kursus dan forum. Fokus kedua adalah menawarkan penganjuran program latihan mengikut kepada kesesuaian jabatan, agensi atau organisasi. Manakala fokus ketiga ialah menjalinkan kepelbagaian bentuk dan usahasama atau perkongsian strategik melalui rakan strategik latihan dan rakan strategik intergriti INSPIM. INSPIM berhasat untuk menjadi agensi latihan induk di negeri berkenaan yang menjadi tumpuan pelbagai sektor dan komuniti untuk penjanaan ilmu. Akhir sekali IKLAS yang terletak di Taman Nong Chik, Johor Bahru merupakan sebuah agensi di bawah Pejabat Exco Belia, Sukan dan Kebudayaan Negeri Johor. Visinya adalah untuk memperkasa pembangunan anak muda bangsa Johor. IKLAS menyediakan khidmat latihan yang memberi tumpuan kepada rakyat Johor secara amnya dan kepada kumpulan belia secara khususnya. Perbincangan ini telah menunjukkan bahawa institusi integriti di Malaysia merupakan institusi yang berperanan dalam memerangi segala salah laku yang berkaitan dengan pecah 291 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 amanah, rasuah dan sebagainya. Oleh itu, institusi integriti ini penting di Malaysia supaya integriti dalam kalangan penjawat awam mahupun swasta dapat dikurangkan dan memerangi masalah ini secara berterusan. SKIM BANTUAN KEWANGAN DI MALAYSIA Di Malaysia, pemberian skim bantuan kewangan dilaksanakan oleh pihak kerajaan iaitu kerajaan persekutuan melalui kementerian dan agensi kerajaan yang lain. Skim bantuan kewangan yang di kenal pasti adalah di bawah Kementerian Pembangunan Wanita, Keluarga dan Masyarakat, Jabatan Kebajikan Masyarakat (JKM) dan Kementerian Kewangan yang diagihkan melalui Lembaga Hasil Dalam Negeri (LHDN). SKIM BANTUAN JABATAN KEBAJIKAN MASYARAKAT Di bawah konsep ‘Masyarakat Penyayang’ kerajaan Malaysia telah membangunkan banyak program kebajikan dan ada antaranya telah wujud zaman kolonial. Jabatan Kebajikan Masyarakat di bawah Kementerian Pembangunan Wanita, Keluarga dan Masyarakat bertanggungjawab untuk mentadbir kebanyakan program bantuan kewangan persekutuan (Ong & Tengku Aizan, 2010). Bantuan di bawah bidang kuasa JKM terbahagi kepada perkhidmatan institusi dan bukan institusi. Perkhidmatan bukan institusi diberikan dalam bentuk kewangan dan bukan kewangan. Sebanyak 11 jenis skim bantuan kewangan yang disalurkan oleh JKM dan mempunyai kelayakan dan ketetapan yang berbeza-beza. Tujuan utama bantuan kewangan adalah untuk meringankan beban buat sementara waktu individu serta keluarga dan menggalakkan kumpulan sasar yang masih produktif supaya kembali bekerja dan mampu berdikari (Portal JKM). Sebagai contoh, skim bantuan kanakkanak diperkenalkan bagi membantu kanak-kanak miskin agar memastikan kehidupan kanakkanak bersama keluarga dan melalui perkembangan kehidupan mereka dengan lebih baik. Bantuan kanak-kanak diberi sebanyak RM100 untuk setiap kanak-kanak dan maksimum RM450 bagi keluarga yang mempunyai anak melebihi 4 orang. Bantuan ini dapat membantu dan meringankan beban keluarga. Senarai skim bantuan kewangan kerajaan persekutuan yang disalurkan melalui JKM adalah seperti berikut: • • • • • • • • • • • • Bantuan Kanak-Kanak (BKK) Bantuan Anak Pelihara (BAP) Bantuan Orang Tua (BOP) Elaun Pekerja Cacat (EPC) Bantuan Latihan Perantis (BLP) Bantuan Am (BA) bagi Wilayah Persekutuan dan Labuan Bantuan Penjagaan Orang Kurang Upaya (OKU) Terlantar dan Pesakit Kronik (BPT) Bantuan Orang Kurang Upaya (OKU) Tidak Berupaya Berkerja (BTB) Bantuan Alat Tiruan/Sokongan (BAT/S) Bantuan Geran Pelancaran (GP) Tabung Bantuan Mangsa Serangan Binatang Buas (TSBB) Tabung Bantuan Segera (TBS) Syarat kelayakan bagi bantuan-bantuan tersebut ialah warganegara dan bermastautin di Malaysia. Pendapatan keluarga tidak melebihi Pendapatan Garis Kemiskinan (PGK) semasa dan tergolong dalam kumpulan tidak berkemampuan berdasarkan kriteria yang telah ditetapkan. Berdasarkan data yang diperoleh daripada JKM, empat skim bantuan yang mempunyai penerima terbanyak ialah skim Bantuan Orang Tua, Bantuan Kanak-Kanak, 292 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Bantuan Am dan Elaun Pekerja Cacat. Dari 2009 hingga 2012, selaras dengan Program Transformasi Kerajaan (GTP), skim bantuan kewangan JKM telah berkembang dengan peningkatan signifikan dari segi jumlah penerima dan peruntukan bantuan. Ini adalah selaras dengan bidang keempat dalam bidang keberhasilan utama negara (NKRA), iaitu meningkat tahap hidup isi rumah berpendapatan rendah sekali gus keluar dari kepompong kemiskinan. Data yang disediakan merangkumi penerimaan semua skim bantuan kewangan dari tahun 2008 hingga 2016. Dianggarkan 1.6 peratus daripada penduduk Malaysia yang menerima faedah secara langsung daripada skim bantuan kewangan JKM. Jadual 1: Statistik Penerimaan Bantuan JKM 2008-2013 Sumber: JKM 2014 293 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Jadual 2: Statistik Penerimaan Bantuan JKM, 2014-2016 Sumber: JKM 2017 Pengagihan bantuan JKM juga mempunyai masalah apabila berlaku peningkatan umur, pertukaran skim bantuan dan bantuan yang tidak diterima terus oleh penerima bantuan. Berdasarkan penyataan Timbalan Menteri Pembangunan Wanita, Keluarga dan Masyarakat, YB Puan Hannah Yoeh terdapat 22,430 kes yang melibatkan kelayakan penerimaan bantuan JKM. Namun, 15,823 kes telah disiasat dan ditemuduga bagi peneriman bantuan JKM. Ketua Menteri Melaka, YB Adly bin Zahari menyatakan bahawa pengagihan bantuan kewangan perlu disalurkan terus ke dalam akaun bank. Hal ini adalah kerana untuk mengelakkan daripada kelewatan penerimaan bantuan tersebut dan memudahkan pengagihan bantuan kewangan kepada penerima. SKIM BANTUAN KEMENTERIAN KEWANGAN MALAYSIA Kementerian kewangan mula melaksanakan Skim Bantuan Kewangan dengan memperkenalkan Bantuan Rakyat 1Malaysia (BR1M) pada tahun 2012 untuk membantu meringankan beban peningkatan kos sara hidup dalam kalangan kumpulan 40 peratus terendah (Bottom, 40). Walaupun bantuan kewangan lebih tepat sasarannya, namun ia dipengaruhi oleh kadar inflasi. Tambahan pula, memandangkan penerima yang membuat keputusan tentang bagaimana bantuan tersebut digunakan. Bantuan rakyat 1Malaysia atau dikenali sebagai BR1M merupakan salah satu inisiatif bantuan yang dilaksanakan dibawah Program Transformasi Kerajaan (GTP) yang diperkenalkan oleh Perdana Menteri Malaysia iaitu Dato’ Seri Najib Tun Razak pada Disember 2011. Dato’ Seri Najib Tun Razak (2012) menyatakan bahawa proses pengagihan BR1M pada permulaanya adalah hasil pendapatan cukai yang dikutip oleh Lembaga Hasil Dalam Negeri (LHDN) sebanyak RM26 juta (PEMANDU, 2012). BR1M mula diagihkan pada tahun 2012 yang memanfaatkan 4.7 juta isi rumah dan 2.7 juta individu bujang dari seluruh Malaysia. Untuk permulaan pengagihan BR1M, polisi pembayarannya adalah secara sekali gus (one off) untuk isi rumah berpendapatan RM3,000 ke bawah manakala individu bujang yang berumur 21 ke atas dengan pendapatan tidak melebihi RM2,000 sebulan dengan nilai bantuan BR1M sebanyak RM250 bagi setiap individu (PEMANDU, 2012). 294 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Bantuan kewangan ini dilaksanakan dari tahun 2012 sehingga 2018 dan diteruskan pula pada tahun 2019 dengan skim bantuan kewangan yang baru yang dikenali sebagai Bantuan Sara Hidup (BSH) yang juga dilaksanakan di bawah kementerian kewangan. Jadual di bawah akan bantuan pada setiap tahun dan jumlah yang diberikan kepada penerima bantuan. Jadual 3: Program Bantuan Kementerian Kewangan (BR1M dan BSH) Nama Bantuan Sasaran • Isi rumah berpendapatan BR1M (2012) rendah Kriteria Manfaat • Pendapatan isi rumah RM3000 dan ke bawah • RM500 setahun • Isi rumah dan individu berpendapatan rendah • Pendapatan isi rumah RM3000 dan ke bawah • Individu bujang berpendapatan RM2000 dan kebawah • Isi rumah: RM500 setahun • Individu bujang RM250 (2014) • Isi rumah dan individu berpendapatan rendah • Isi rumah dan warga emas tunggal berpendapatan kurang RM3000: Tunai RM650 & premium insuran RM50 • Isi rumah & warga emas berpendapatan RM3000RM4000: Tunai RM450 & premium insurans RM50 • Individu berumur antara 21-59 berpendapatan kurang RM2000: Tunai RM300 BR1M 4.0 • Isi rumah dan individu berpendapatan rendah • Warganegara • Pendapatan Isi rumah RM4000 dan ke bawah • Warga emas (60 tahun ke atas) tunggal berpendapatan RM4000 dan ke bawah • Individu bujang 21 tahun ke atas berpendapatan RM2000 dan kebawah dan tidak menerima baucer buku • Pendapatan Isi rumah kurang RM4000 • Warga emas (60 tahun ke atas) tunggal berpendapatan kurang RM4000 • Individu bujang 21 tahun ke atas berpendapatan kurang RM2000 dan tidak menerima baucer buku • Pendapatan Isi rumah kurang RM4000 • Warga emas (60 tahun ke atas) tunggal berpendapatan kurang RM4000 • Individu bujang 21 tahun ke atas berpendapatan kurang RM2000 dan tidak menerima baucer buku BR1M 2.0 (2013) BR1M 3.0 (2015) • Isi rumah dan individu berpendapatan rendah BR1M 5.0 (2016) 295 Nota • Tahun 2012 • Perbelanjaan RM2089 juta • Penerima: 5.2 juta orang • Tahun 2013 • Perbelanjaan RM3000 juta • Penerima: Isi rumah 4.3 juta; individu bujang 2.7 juta • iBRIM menyediakan insuran sehingga RM30,000 untuk kematiandan kecacatan kekal disebabkan kemalangan • Perbelanjaan 4.5 Billion • Penerima: 7.5 juta • Isi rumah berpendapatan • Perbelanjaan: 4.6 billion RM3000 dan kebawah; Tunai • Penerima: 7.9 juta RM950 • Isi rumah berpendapatan antara RM3,000-4,000 ;Tunai RM800 • Individu berumur antara 2159berpendapatan RM2000 dan ke bawah: ;Tunai RM350 • BRIM Bereavement Scheme – RM1000 • Isi rumah di bawah e-kasih •Perbelanjaan: 5.9 billion atau berpendapatan RM1000 •Penerima: 4.7 juta isi dan ke bawah ; Tunai rumah dan 2.7 juta RM1,050 individu bujang • Isi rumah berpendapatan RM3,000 dan kebawah ; Tunai RM 1,000 • Isi rumah berpendapatan antara RM3,000-4,000;Tunai RM800 • Individu berumur antara 2159 berpendapatan RM2000 dan ke bawah: Tunai RM1,050 • BRIM Bereavement Scheme – RM1000 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 BR1M 6.0 • Isi rumah dan individu berpendapatan rendah (B40) • Pendapatan Isi rumah kurang RM4000 • Warga emas (60 tahun ke atas) tunggal berpendapatan kurang RM4000 • Individu bujang 21 tahun ke atas berpendapatan kurang RM2000 dan tidak menerima baucer buku • Isi rumah dan individu berpendapatan rendah (B40) • Pendapatan Isi rumah kurang RM4000 • Warga emas (60 tahun ke atas) tunggal berpendapatan kurang RM4000 • Individu bujang 21 tahun ke atas berpendapatan kurang RM2000 dan tidak menerima baucer buku • Isi rumah dan individu berpendapatan rendah (B40) • Warganegara yang menetap di Malaysia sahaja • Lelaki atau wanita yang menjadi ketua keluarga dan bekerja di Malaysia dengan jumlah pendapatan kasar bulanan isi rumah RM 4,000 dan ke bawah. (2017) BR1M 7.0 (2018) BSHR (2019) • Isi rumah di bawah e-kasih atau berpendapatan RM1000 dan ke bawah ; Tunai RM1,200 • Isi rumah berpendapatan RM3,000 dan ke bawah ; Tunai RM 1,200 • Isi rumah berpendapatan antara RM3,000-4,000;Tunai RM900 • Individu berumur antara 2159 berpendapatan RM2000 dan ke bawah: Tunai RM450 • BRIM Bereavement Scheme – RM1000 • Isi rumah di bawah e-kasih atau berpendapatan RM1000 dan ke bawah ; Tunai RM1,200 • Isi rumah berpendapatan RM3,000 dan ke bawah ; Tunai RM 1,200 • Isi rumah berpendapatan antara RM3,000-4,000;Tunai RM900 • Individu berumur antara 2159 berpendapatan RM2000 dan ke bawah: Tunai RM450 • BRIM Bereavement Scheme – RM1000 • Isi rumah berpendapatan bulanan RM2,000 dan ke bawah akan menerima bantuan berjumlah RM1,000. • Isi rumah berpendapatan bulanan dari RM2,001 hingga RM3,000 ke bawah akan menerima bantuan berjumlah RM750. • Isi rumah berpendapatan bulanan dari RM3,001 hingga RM4,000 akan menerima bantuan berjumlah RM500. • Kadar tambahan sebanyak RM120 untuk setiap anak berumur 18 tahun ke bawah tetapi terhad kepada 4 orang, kecuali anak kurang upaya yang tidak dihadkan umur. • Individu Bujang: Tunai RM100 • RM6.8 bil diperuntukkan untuk faedah 7 juta penerima • Diagihkan sebanyak 3 kali • Diagihkan sebanyak 3 kali • Perbelanjaan RM 5Billion • Penerima: 4.1 juta Sumber: Laman sesawang dan maklumat daripada pelbagai kementerian dan akhbar The Star (22 Oktober, 2016); NST (22 Oktober, 2016) Berdasarkan jadual di atas, jadual menunjukkan pengagihan BR1M dan BSHR yang bermula pada tahun 2012 sehingga 2019. Setiap tahun menunjukkan peningkatan dalam jumlah bantuan yang diberikan oleh pihak kementerian kewangan kepada golongan berpendapatan 296 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 rendah. Pengagihan kedua-dua bantuan juga menunjukan kelemahan dalam sistem kecekapan dan proses pengagihan. Pengagihan bantuan ini lebih menekankan kepada aspek jangka masa pendek dalam penggunaan bagi isi rumah untuk mengatasi kos sara hidup, tetapi tidak untuk jangka masa panjang (Hilal Azmi, 2016). Hal ini kerana setiap tahun ekonomi negara akan berubah seiring dengan perubahan pentadbiran kerajaan persekutuan1. Selain itu, kurang penjelasan dari pihak Lembaga Hasil Dalam Negeri (LHDN) berkenaan dengan kemaskini permohonan pada setiap tahun yang menyebabkan penerima tidak dapat menerima bantuan tersebut. Sebagai contoh isu pengkreditan BSHR pada fasa kedua bulan mei 2019 tidak dapat dikreditkan akaibat daripada nombor akaun yang tidak sama dengan permohonan. Permohonan terkini perlu disertakan nombor akaun isteri dan bantuan akan dikreditkan kepada akaun isteri (Sinar Harian, Mei 2019). Hal ini menunjukkan kurang penjelasan dan pendedahan dari pihak LHDN kepada pemohon-pemohon bantuan BSHR tersebut. SKIM BANTUAN KEWANGAN KERAJAAN PERSEKUTUAN BERDASARKAN PELAN ANTIRASUAH 2019-2023 Berdasarkan perbincangan di atas kedua-dua skim bantuan di bawah kerajaan persekutuan menunjukkan kesan baik dan mampu membantu golongan-golongan yang memerlukan. Kedua-dua skim bantuan ini memberi fokus kepada bantuan dari sudut kewangan kepada golongan yang memerlukan. Setiap bantuan yang diberikan berdasarkan peringkat ekonomi kerajaan persekutuan. Setiap tahun, kajian dilakukan bagi mengenal pasti bantuan yang disalurkan kepada yang layak menerima bantuan tersebut. Bagi Jabatan Kebajikan Masyarakat, penelitian dalam masalah pengagihan bantuan adalah lebih kepada pengagihan tunai itu sendiri kepada penerima bantuan. Selain itu, kecekapan dalam sistem pengagihan tunai sama ada pengagihan terus kepada penerima atau disalurkan terus ke dalam akaun bank penerima. Hal ini adalah untuk mengelakkan berlaku kelewatan atau penerima tidak menerima bantuan tersebut. Bagi Kementerian Kewangan dengan kerjasama LHDN dalam pengagihan bantuan kewangan lebih memberi kesan dalam kelayakan dan permohonan kepada bantuan tersebut. Permohonan bantuan kewangan BR1M mahupun BSHR sering menjadi masalah apabila kurang penjelasan dan pendedahan oleh pihak LHDN kepada pemohon yang menyebabkan permohonan bantuan tersebut menjadi tergantung dan tidak dapat menerima bantuan tersebut. Penambahbaikan dalam pelaksanaan pengagihan skim bantuan kewangan berdasarkan pelan antirasuan nasional 2019-2023 (NACP) adalah dengan empat perkara. Pertama meningkatkan kecekapan, ketelusan dan akauntabiliti kerajaan berasaskan tadbir urus yang baik. Kedua, mewujudkan persekitaran perniagaan atau urus niaga yang bersih. Ketiga, kecekapan dan responsif dalam penyampai pekhidmatan. Keempat, integriti dalam pengurusan perniagaan dan urus niaga (NACP, 2019-2023). JKM dan kementerian kewangan serta LHDN boleh mengunakan empat inisiatif dalam meningkat kecekapan dalam pentadbiran dan pengagihan bantuan kewangan supaya dapat mengelakkan masalah yang timbul dalam proses permohonan dan pengagihan bantuan tersebut. Selain itu, NACP 2019-2023 juga mempunyai enam strategi utama berkaitan dengan integriti, ketelusan dan kebertanggungjawaban sektor politik, pentadbiram awam, perolehan awam, penguatkuasaan undang-undang, perundangan dan kehakiman dan tadbir urus entiti koprrat di Malaysia. Enam strategi NACP 2019-2023 ini mempunyai objektif masing-masing, 1 Pernyataan yang dibuat oleh Timbalan Presiden Persatuan-Persatuan Pengguna FOMCA Malaysia iaitu Mohamad Yusof bersama Malaysia Digest (14 Julai 2015) dan dikeluarkan oleh Utusan Online. 297 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 namun bagi tujuan pelaksanaan dan pengagihan skim bantuan kewangan ini di bawah bidang keutamaan pentadbiran sektor awam, di mana objektifnya adalah merekayasa perkhidmatan awam ke arah tadbir urus baik. Dalam proses pentadbiran, pelaksanaan dan pengagihan skim bantuan kewangan, pihak yang bertanggungjawab perlu mengambil inisiatif dalam tindakan yang dilakukan supaya berintegriti, cekap dan amanah alam melaksanakan sesuatu pekerjaan. Usaha dari segi teknologi yang dilakukan oleh NACP 2019-2023 juga boleh diterapkan sebagai langkah memudahkan urusan dalam pelaksanaan dan pengagihan skim bantuan kewangan. Antaranya, dari sudut pendigitalan maklumat dan hebahan yang boleh digunakan dalam penjelasan dan permohonan skim bantuan kewangan, di mana teknologi pendigitalan menjadikan sistem mempunyai kebolehcapaian, telus dan selamat dari segi kehilangan data dan sebagainya. Selain itu, platform media sosial juga penting supaya dapat menggalakan interaksi antara orang awam dan pihak kerajaan dalam apa jua masalah yang dihadapi lebih-lebih lagi melibatkan permohonan skim bantuan kewangan. Dalam usaha meningkatkan integriti pihak yang bertanggungjawab dalam pelaksanaan dan pengagihan skim bantuan kewangan ini, NACP 2019-2023 merupakan satu usaha kerajaan Malaysia bagi melancarkan proses pentadbiran awam dan peningkatkan integriti dan ketelusan semua pihak demi kesejahteraan masa depan. KESIMPULAN Secara rumusannya, pengagihan skim bantuan kewangan JKM dan Kementerian Kewangan adalah secara tunai tetapi kriteria golongan penerima adalah berbeza berdasarkan ketetapan dan matlamat pengagihan bantuan tersebut. Pelaksanaan dan pengagihannya menjelaskan bahawa masih ramai golongan yang memerlukan bantuan daripada pihak kerajaan. Namun begitu, pelaksanaan dan pengagihan skim bantuan kewangan perlu diteruskan dengan peningkatan tadbir urus yang baik oleh pihak bertanggungjawab supaya bantuan tersebut dapat dilaksana dan diagih dengan lebih baik. Skim bantuan kewangan ini penting untuk rakyat bagi meneruskan kehidupan dengan lebih sempurna seiring dengan kemajuan negara yang semakin berkembang. Oleh itu, integriti, ketelusan, kecekapan dan amanah merupakan kunci dalam melaksanakan tanggungjawab bagi memastikan dasar, strategi dan matlamat skim bantuan kewangan dapat disempurnakan dengan baik. Penghargaan Artikel ini merupakan sebahagian daripada hasil kajian pembiayaan Kementerian Pendidikan Malaysia melalui Skim Geran Penyelidikan Fundamental (FRGS/1/2017/SSI10/USM/02/1; ID:188290-207709) seliaan Universiti Sains Malaysia (203.CISDEV.6711595). RUJUKAN Dewan Bahasa dan Pustaka Edisi Keempat. (2010). Diambil dari http://prpm.dbp.gov.my/ cari1?keyword=integriti G Manimaran. (2017). Pembudayaan Integriti Bermula Dari Atas. Kuala Lumpur : Institut Integriti Malaysia (INTEGRITI). Institut Integriti Malaysia. (t.t). Latar Belakang Integriti. Diambil dari http://integriti.my/latarbelakang/ Jabatan Kebajikan Masyarakat (http://www.jkm.gov.my) 298 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Jamiah Manap, Azimi Hamzah, Ezhar Tamam, Sidek Mohd. Noah, Amini Amir Abdullah, Norizan Yahaya, Halimah Alma Othman & Hanina Halimatus Saadiah Hamsatun. (2005). Pemantapan Nilai Integriti Individu sebagai Teras Pembangunan Staf Berkualiti. Kertas kerja yang dibentangkan di Seminar Kebangsaan Sumber Manusia, Universiti Teknologi Malaysia pada 2 & 3 Febuari 2005 di Hotel Sofitel, Senai, Johor Bahru. Laman Rasmi Institut Integriti Kepimpinan dan Latihan Semangat Dato' Onn (IKLAS). Daimbil dari http://iklas.my/?fbclid=IwAR0Vkoq-puoMQsqZmvu4EMxgo0g_WBU UUwXyW8w87iSvTcSNiubTOS3XTFU Laman Rasmi Institut Integriti Negeri Pulau Pinang. Diambil pada http://www.iinppi.com. my/index.html Laman Rasmi Institut Pengurusan dan Integriti Melaka. Diambil dari http://www. inspim. gov.my/inspimv1/ Laman Rasmi Institut Pengurusan dan Integriti Negeri Kedah (INSPIN). Diambil dari http://inspin.gov.my/ Laman Rasmi Terengganu Integrity Strategic Studies Institute (TSIS). Diambil dari https:// www.tsis.my/about/about/ Megat Ayop Megat Arifin & Abd. Halim Ahmad. (2016). Kepentingan budaya integriti dan etika kerja dalam organisasi di Malaysia: Suatu tinjauan umum. Geografia Malaysian Journal of Society and Space, 12(9), 138-149. Michael E. Palanski & Francis J. Yammarino. (2007). Integrity and leadership: Clearing the Conceptual Confusion. European Management Journal, 25(3),171-184. Mohd Sidek Hassan. (2007). Koleksi arkib ucapan ketua eksekutif: Merealisasikan Tekad 2008 Pelan Integriti Nasional Cabaran dan Harapan. Diambil dari http://www.pmo. gov.my /ucapan/?m=p&p=sidek&id=3691 Mustafar Ali. (2006). Pemantapan integriti perkhidmatan awam: Pelaksanaan berdasarkan Pelan Integsriti Nasional (PIN). Kertas kerja yang dibentangkan dalam Wacana Fasilitator Eksekutif Pengukuhan Integriti Perkhidmatan Awam (PIPA) pada 27 Februari 2006 di Hotel Istana Jalan Raja Chulan Kuala Lumpur. Muzaffar Syah Mallow. (2016). Integriti dalam kehidupan. Diambil daripada http://www. utusan.com.my/rencana/utama/budaya-integriti-penjawat-awam-1.206016 Ong, F.S. and H. Tengku Aizan. (2010). Social protection in Malaysia: Current state and challenges. In Social Protection in East Asia: Current State and Challenges, ed. M.G. Asher, S. Oum and F. Parulian, pp. 182-219. Jakarta: Economic Research Institute for ASEAN and East Asia. Othman Mustapha. (2012). Pengukuhan integriti perkhidmatan awam: Pendekatan melalui program nilai-nilai murni. Jurnal Pengurusan Awam, 7-16. Pelan Antirasuah Nasional. (2019-2023). Memecah rantaian rasuah. Diambil daripada laman sesawanghttps://www.mpi.gov.my/images/pdf/PELAN-ANTIRASUAHNASIONAL-2019-2023.pdf Performance Management Delivery Unit, 2012 Annual Report, Diakses pada 22 Feb, 2017, www.pemandu.gov.my/gtp/annualreport2012/ Rang Undang-Undang Perbekalan (2013) . Diakses pada 1 Mac 2017. http://www.pmo.gov.my/dokumenattached/bajet2013/UCAPAN_BAJET_2013_2809 2012_M.pdf Rang Undang-Undang Perbekalan (2014). Diakses pada 1 Mac 2017.http://www.bnm.gov.my/files/2013/bs14_bm.pdf Rang Undang-Undang Perbekalan (2015). Diakses pada 1 Mac 2017.http://www.treasury.gov.my/pdf/bajet/ucapan/ub15.pdf 299 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Rang Undang-Undang Perbekalan (2016). Diakses pada 1 Mac 2017.http://www.jkkn.gov.my/sites/default/files/docs/Teks%20Ucapan%20PM%20%20Bajet%202016.pdf Rang Undang-Undang Perbekalan (2017). Diakses pada 1 Mac 2017. http://www.treasury.gov.my/pdf/bajet/ucapan/ub17.pdf Stanford Encyclopedia of Philosophy. (2017). Integrity. Diambil dari http://plato. Stanford. edu/entries/integrity/ 300 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 ANALISIS TRANSPARENSI DAN INTEGRITI DALAM KUALITI PENYATA KEWANGAN Irfan Eva Devi Azuar Juliandi University of Muhammadiyah Sumatera Utara, Indonesia [email protected] [email protected] [email protected] Abstrak: Satu penyelesaian daripada sistem ekonomi Islam untuk mengatasi permasalahan kemiskinan ialah pemberdayaan ekonomi ummat melalui zakat. Untuk membentuk tadbir zakat yang baik, kerajaan membangun dua institusi yang diberi kuasa untuk mengurus zakat di Indonesia, iaitu Badan Amil Zakat Nasional (BAZNAS) dan Lembaga Amil Zakat (LAZ). Dalam realitinya, penghimpunan zakat mempunyai masalah utama, iaitu jurang yang terlalu besar antara potensi dan pengamalannya. Perihal tersebut ialah kerana darjah kepercayaan yang rendah dalam pengurusan zakat oleh kedua institusi tersebut. Berasas daripada permasalahan tersebut, kajian ini mempunyai tujuan untuk menganalisis pengamalan transparensi dan integriti dalam penyata kewangan pengurusan zakat. Kajian ini menggunakan kaedah penyelidikan kualitatif. Sementara, kaedah pengumpulan data ialah pemerhatian, wawancara, dan analisis dokumen. Hasil kajian menunjukkan bahawa: (1) Masih ada satu unsur aspek transparensi yang belum dipenuhi, iaitu pengungkapan menyeluruh; (2) Asas integriti telah terpenuhi keseluruhan dalam penyediaan pembinaan kewangan BAZNAS Provinsi Sumatera Utara. Kata kunci: Transparensi, Integriti, Kualiti Penyata Kewangan, BAZNAS SUMUT Pendahuluan Untuk mengatasi masalah kemiskinan di Indonesia, pelbagai program telah dilaksanakan, baik yang dilakukan secara langsung oleh institusi kerajaan mahupun bukan kerajaan. Walau begitu, darjah kemiskinan tidak menunjukkan penurunan yang signifikan iaitu pada tahun 2016 berada pada 10.9 % (World Bank, 2017). Penyelesaian sistem ekonomi Islam untuk mengatasi masalah kemiskinan ialah pemberdayaan ekonomi rakyat melalui zakat. Salah satu masalah utama dalam penghimpunan zakat ialah jurang yang sangat besar antara potensi dan realiti penghimpunan zakat (Huda, Anggraini, Ali, Rini, & Mardoni, 2014). Berasas kepada data yang dihimpun oleh penyelidik BAZNAS Indonesia, pada tahun 2016 potensi zakat ialah 286 trilion Rupiah, sementara yang disalurkan kepada BAZNAS hanya 5,1 trilion Rupiah atau sebesar 1.78% daripada potensinya (Huda & Ghofur, Analisis intensi Muzakkî dalam membayar zakat profesi, 2012). Pusat Kajian Strategis BAZNAS (Puskasbaznas) menyatakan bahawa penghimpunan zakat nasional tahun 2018 dijangka mencapai 8 trilion Rupiah. Nilai tersebut masih 3,2% dari pada potensinya (Pusat Kajian Strategis BAZNAS, 2017). Penyelidikan-penyelidikan menghasilkan bolehan bahawa penyebab rendahnya kesedaran penghimpunan zakat boleh dikelompokkan ke dalam empat masalah, iaitu: (1) penyerahan penyata kewangan BAZNAS tidak memenuhi jangkaan orang ramai; (2) pembahagian zakat 301 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 dilakukan secara langsung oleh muzaki kepada mustahik; (3) sistem pentadbiran dan kewangan BAZNAS dianggap masih lemah; dan (4) amil masih membuat kerja sambilan. Daripada empat faktor utama, skop kajian ini akan dihadkan kepada aspek akauntabiliti (Siregar, 2016; Rahman, 2015; Huda & Sawarjuwono, 2013; Hayati, 2012; Nurhayati, Fadilah, Iss, & Oktaroza, 2018). Pada masa kini, tuntutan adanya akauntabiliti terhadap pengurusan zakat semakin tinggi. Masyarakat menginginkan hak untuk memperoleh maklumat mengenai akauntabiliti pengurusan zakat diwujudkan dalam bentuk penyata kewangan. Masyarakat mengharapkan BAZNAS boleh bertanggung jawab. Tanggung jawab tersebut direalisasikan melalui penyata tentang pengelolaan dana zakat yang berkualiti guna membina kepercayaan muzaki. Oleh itu, potensi zakat boleh direalisasikan secara optimal. Begitu pula, pengurusan dan pembahagian zakat yang efektif, sehingga tujuan zakat dalam sistem ekonomi Islam boleh dicapai, iaitu pemerataan ekonomi rakyat untuk kepentingan bersama. Berasas kepada persoalan-persoalan yang telah dikemukakan sebelum ini, maka tujuan dari penyelidikan ini ialah: menganalisis pengamalan transparensi dalam penyata kewangan pengurusan zakat; dan pula menganalisis pengalaman integriti dalam penyata kewangan pengurusan zakat. Kajian Literatur Bahagian ini mengemukakan dua konsep utama untuk memberikan kepahaman daripada kajian ini, iaitu transparensi dan integriti. Pertama, transparensi. Transparensi dibangun oleh kebebasan arus maklumat. Transparensi mempunyai erti tersedianya informasi yang cukup, dan tepat waktu daripada kebijakan publik dan proses pembentukannya (Sari, 2012). Transparensi bererti memberikan maklumat kewangan yang terbuka dan jujur kepada masyarakat, berasaskan pertimbangan bahawa masyarakat mempunyai hak untuk mengetahui secara terbuka dan menyeluruh, atas pertanggungjawaban dalam pengelolaan sumber daya yang dipercayakan kepadanya dan ketaatannya kepada peraturan perundang-undangan. Transparensi dalam makna perkhidmatan awam, ialah terbuka, mudah, dan boleh diakses oleh semua pihak yang memerlukan dengan cara yang memadai dan mudah dipahami (Wulan, Sari, & Setiawan, 2011). Transparensi selari dengan salah satu sifat Rasulullah sallalahu ‘alaihi wassalam yaitu shiddiq yang bererti benar, baik dalam perkataan maupun perbuatan. Shiddiq ialah kejujuran dalam menerima, mengolah, dan menyampaikan maklumat. Transparensi bertujuan untuk memberikan kepercayaan antara pihak di dalam institusi. Transparensi boleh dilakukan dengan membentangkan penyata kewangan yang adil. Keadilan merujuk kepada kesesuaian penyediaan penyata kewangan berdasarkan prinsip perakaunan yang diterima umum (Hisamuddin, 2018). BAZNAS termasuk organisasi sektor awam yang sumber pendanaannya berasal dari orang ramai, jadi terboleh perlunya transparensi dalam penyata kewangannya. Unsur-unsur transparensi boleh dipenuhi jika BAZNAS menyampaikan maklumat yang tepat pada masanya dan menerbitkan penyata kewangan yang telah dibuat melalui media massa, sehingga memudahkan akses. 302 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Kedua, integriti. Integriti dalam pandangan Pusat Pendidikan dan Latihan BPKP ialah konsep yang berkaitan dengan konsistensi tindakan, nilai, kaedah, dan ukuran. Prinsip integriti memerlukan seseorang untuk memiliki keperibadian yang didasarkan pada unsur-unsur kejujuran, keberanian, kebijaksanaan, dan tanggungjawab dalam membina kepercayaan untuk menyediakan asas membuat keputusan yang boleh dipercayai (Achmad, 2012). Integriti pula bermakna standard etika dalam institusi mengenai bagaimana standard disosialisasikan, disampaikan dan diamalkan. Standard ini termasuk pula tindakan pengurusan untuk menghapuskan atau mengurangkan paksaan dan godaan yang mungkin menyebabkan anggota bertindak dengan jujur, melanggar undang-undang atau melanggar etika (Ikatan Akuntan Indonesia, 2016). Dalam pandangan lain, integriti adalah kualiti yang mendasari kepercayaan orang ramai dan merupakan panduan bagi ahli untuk menguji semua keputusan (Achmad, 2012). Integriti memberi seseorang kewajipan untuk jujur dan telus, berani, bijak dan bertanggungjawab. Fenomena skandal kewangan atau penipuan perakaunan juga boleh menunjukkan satu bentuk kegagalan integriti penyata kewangan untuk memenuhi keperluan maklumat pengguna penyata kewangan. Integriti perkhidmatan awam adalah manifestasi dari komitmen kerajaan untuk memberikan perkhidmatan yang cemerlang kepada masyarakat untuk merealisasikan kebaikan, kebersihan dan jauh dari penipuan pemerintahan. Undang-Undang Republik Indonesia menyatakan bahawa pengelolaan zakat dilaksanakan berdasarkan amanah. Kata amanah bermakna bahawa pengurus zakat mestilah boleh dipercayai. Kepercayaan orang ramai terhadap pengurus zakat akan berkembang jika pengurusan menunjukkan prestasi yang baik dan membuktikan kejujuran pengurusnya, transparen dan profesional, supaya Muzaki percaya dalam menyalurkan zakatnya kepada institusi itu. Amanah juga merupakan salah satu ciri-ciri Nabi Muhammad (Undang-Undang Republik Indonesia Nomor 23 Tahun 2011). Dalam konteks BAZNAS, integriti pengurusan memerlukan pengurusan BAZNAS untuk jujur dan transapren dalam menyampaikan penyata kewangan sebagai suatu wujud akuntabiliti pengurusan zakat. Oleh itu darjah kepercayaan Muzaki akan meningkat dan seterusnya akan mewujudkan kesedaran dan kepatuhan masyarakat untuk menyalurkan zakat mereka melalui BAZNAS. Kaedah Penyelidikan Kajian ini menggunakan kaedah kualitatif yang lebih mengarah kepada kajian deskriptif, iaitu memberikan gambaran keseluruhan masalah yang sedang dikaji, mengenai pengamalan akuntabiliti dalam penyediaan penyata kewangan. Kajian ini dilaksanakan di Badan Amil Zakat Nasional (BAZNAS) Provinsi Sumatera Utara, selama 5 (lima) bulan yaitu periode Juni hingga Oktober 2018. Kaedah pengumpulan data ialah pemerhatian, wawancara, dan analisis dokumentari. Kaedah analisis data menggunakan kaedah analisis data kualitatif. Hasil Penyelidikan 1. Pengamalan Transparensi dalam Penyata Kewangan Badan Amil Zakat Nasional (BAZNAS) Provinsi Sumatera Utara Transparensi dalam penyata kewangan institusi zakat bertujuan menyediakan kepercayaan orang ramai dan pihak-pihak berkepentingan. Melalui penyata kewangan itu, orang ramai boleh melihat aktiviti dan transaksi apa yang dilakukan oleh institusi zakat untuk tempoh tertentu, 303 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 untuk mengetahui sama ada dana yang diamanahkan telah diuruskan dengan betul atau tidak (Hisamuddin, 2018; Rahman, 2015). Transparensi kepada muzaki dilakukan melalui media massa berupa majalah bagi muzakki yang menyalurkan zakatnya melalui BAZNAS Provinsi Sumatera Utara. Transparensi terhadap pemerintah diwujudkan melalui penyata pertanggungjawaban secara tahunan dan semester yang disampaikan oleh Ketua BAZNAS Provinsi Sumatera Utara di hadapan Gabenor Provinsi Sumatera Utara dan Dewan Perwakilan Rakyat Daerah (DPRD) Sumatera Utara, serta penyampaian penyata ke BAZNAS Pusat melalui Sistem Informasi Manajemen Barang Daerah (SIMBA). Sedangkan transparensi bagi masyarakat disampaikan dalam bentuk maklumat di laman yang boleh diakses setiap hari selama 24 jam. Maklumat tersebut mengandungi program yang sedang dan akan dilaksanakan, penyata kewangan, serta sarana bagi pengunjung laman. Selain daripada itu, pemberian maklumat pula melalui laman internet, risalah di papan maklumat mesjid-mesjid yang menjadi Unit Pengumpul Zakat (UPZ). Dari segi tranparensi, BAZNAS Provinsi Sumatera Utara telah membuka diri kepada semua pihak yang berkepentingan. Tetapi, dalam amalannya masih terlihat masih ada diskriminasi, kerana penyata disampaikan dalam berbagai cara, disesuaikan dengan kepentingan masingmasing. Di sisi lain, kemudahan akses tidak diterima sama rata dan setiap pihak berkepentingan. Kerajaan menerima penyata setiap semester dan akhir tahun; muzaki sebagai penderma menerima rutin sekurang-kurangnya sekali setahun; ulama yang diwakili oleh MAjlis Ulama Indonesia (MUI) tidak menerima penyata khusus yang ditujukan kepada mereka, masyarakat umum sebagai calon muzaki menerima penyata seperti yang terbatas seperti yang disiarkan di website BAZNAS Sumatra Utara. Akibatnya, jika terlambat untuk dimuat naik, orang ramai akan terlambat untuk dimaklumkan. Bagi ahli akademik atau pengamal penyelidikan yang memerlukan data pengurusan zakat, mereka mesti meminta data khusus untuk BAZNAS Provinsi Sumatera Utara. Masalah-masalah seperti telah dinyatakan sebelum ini, boleh disebabkan oleh persaingan antara BAZNAS dan Lembaga Amil Zakat (LAZ) dalam menbolehkan calon muzaki dan mengekalkan muzaki yang sedia ada, sehingga beberapa data, khususnya data terperinci mengenai muzaki, tidak boleh disajikan dalam penyata, khususnya dalam penerimaan wang. Oleh itu, salah satu penunjuk transparensi tidak boleh dipenuhi oleh BAZNAS Provinsi Sumatera Utara. Berdasarkan analisis dokumen mengenai perincian data penerimaan dan pengedaran tahun 2017 yang diterbitkan dalam jurnal Risalah Zakat, dan dibandingkan dengan penyata kewangan yang diaudit, dibolehi perbezaan jumlah wang yang diterima dari muzaki. Berdasarkan data perincian nama muzaki yang diterbitkan di jurnal, jumlah penbolehan ialah 1,136,999,842.00 Rupiah. Walaupun jumlah penerimaan yang disenaraikan dalam penyata kewangan yang telah diaudit untuk tempoh yang sama ialah 3,320,610,494.00 Rupiah, lebih besar 2,003,610,652,00 rupiah daripada angka terperinci yang dilaporkan dalam jurnal, atau hanya 39.66% yang merupakan sumber yang jelas, sedangkan sisanya 60.34% tidak diketahui asalnya. Dari sisi kegiatan pengedaran, jurnal Risalah Zakat mengandungi nama-nama mustahik penerima bantuan, iaitu anak yatim, warga tua, dan sabilillah. Jumlah bantuan yang diberikan tidak dinyatakan dalam penyata tersebut. Walaupun pada tahun kewangan 2017 diaudit penyata kewangan menyenaraikan nilai pengagihan miskin, penukar, gharim, sabilillah dan ibnu sabil dengan jumlah sebanyak 2.073.492.750.00 Rupiah. 304 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Semestinya, di dalam Jurnal BAZNAS Provinsi Sumatera Utara menyatakan jumlah bantuan yang disediakan untuk setiap mustahik, sebagai bentuk keterbukaan kepada muzaki yang telah memberikan zakatnya di sana. Jika angka itu dinyatakan, ia akan meningkatkan kepercayaan muzaki dan ia juga mungkin untuk membangkitkan minat calon muzaki lain untuk menyalurkan zakat, infak dan sedekah melalui BAZNAS. Transparensi dalam bentuk penyerahan penyata kewangan dan penyata mengenai pengurusan zakat pada dasarnya memberi manfaat kepada pelbagai pemegang kepentingan. Jadual 1. Penerbitan Penyata Kewangan Tahunan Audited BAZNAS Provinsi Sumatera Utara Jenis Penyata Penyata Catatan Tahun Penyata Penyata Penyata Perubahan keatas Buku Kedudukan Perubahan Aliran Asset Penyata Kewangan Baki Tunai Tetap Kewangan 2017 V V V V 2016 V V V V 2015 V V 2014 V V V V 2013 V V V V Sumber: sumut.baznas.go.id; Catatan: V = ada – = tidak ada Penerbitan penyata kewangan untuk tahun kewangan 2017 serta tahun-tahun sebelumnya yang berbeza dalam pembentangannya, boleh dilihat dalam jadual 1. Jadual tersebut menerangkan data penyata kewangan lima tahun yang lepas, iaitu tempoh 2013 hingga 2017. Selaras Standar Akuntansi Kewangan Entiti Syariah, terboleh lima jenis penyata kewangan yang perlu dibentangkan, tetapi pada halaman sumut.baznas.go.id secara purata hanya membentangkan empat jenis penyata kewangan, iaitu Penyata Kedudukan Kewangan, Penyata Perubahan Baki, Penyata Perubahan Asset Tetap, dan Penyata Aliran Tunai. Sedangkan, nota kepada Penyata Kewangan tidak dikemukakan. Terlebih pula, tahun kewangan 2015, terboleh hanya dua jenis penyata kewangan yang diterbitkan, iaitu Penyata Posisi Kewangan dan Penyata Perubahan Baki, sementara Penyata Perubahan Aset Tetap, Penyata Aliran Tunai dan Nota kepada Penyata Kewangan tidak dinyatakan. Keadaan ini menunjukkan bahawa pembentangan penyata kewangan penuh dan komprehensif sebagai perwujudan transparensi awam belum diakui oleh Provinsi Sumatera Utara BAZNAS. Akibatnya, masyarakat, terutama calon Muzaki, kurang yakin dengan penyata yang dikemukakan dan keberatan untuk mengedarkan zakat mereka melalui BAZNAS. Adapun untuk penerbitan penyata kewangan bulanan, awalnya data yang tersedia hanya untuk tahun 2017, sementara untuk penyata bulanan tahun 2018 baru dipenerbitankan di laman sumut.baznas.go.id pada awal Oktober 2018. Rincian mengenai jenis penyata yang dipenerbitankan untuk penyata kewangan bulanan disajikan dalam Jadual 2. Jadual 2. Penerbitan Penyata Kewangan Bulanan BAZNAS Provinsi Sumatera Utara Jenis Penyata No Bulan Penyata Penyata Posisi Kewangan Perubahan Saldo 1 Januari 2017 V 305 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 2 Februari 2017 3 Mac 2017 4 April 2017 V 5 May 2017 V 6 Jun 2017 V 7 Julai 2017 V 8 Ogos 2017 V 9 September 2017 V 10 Oktober 2017 V 11 November 2017 V 12 Disember 2017 V 13 Januari-Ogos 2018 V Sumber: sumut.baznas.go.id; Catatan: V = ada V V V V V V V V V V V V – = tidak ada Seperti penyata tahunan, penyata bulanan yang disampaikan tidak semua diterbitkan untuk semua jenis penyata. Dalam jadual 2, boleh dilihat bahawa penyata yang dibangkitkan hanya dalam bentuk Penyata Kedudukan Kewangan dan Penyata Perubahan Baki. Ini mungkin disebabkan oleh pengiraan perubahan dalam aset tetap yang dilaksanakan setiap tahun, manakala jika transaksi dimasukkan setiap hari ke dalam sistem, penyata bulanan juga harus dibuat untuk lima jenis penyata. Penerbitan penyata tidak lengkap seperti yang dinyatakan di atas menunjukkan bahawa satu petunjuk mengenai aspek transparensi tidak diterapkan dalam penyata kewangan BAZNAS di Provinsi Sumatera Utara, yang merupakan penzahiran secara keseluruhan. Akibat daripada syarat-syarat ini, sukar untuk memupuk kepercayaan dari calon muzaki untuk menyalurkan zakat mereka melalui BAZNAS. Pakar akademik mencadangkan agar dapat digunakan, salah satu ciri yang mesti ada dalam penyata kewangan adalah maklumat yang dipaparkan pada masa yang tepat dan keseluruhan. Kewujudan maklumat yang tidak dibentangkan secara keseluruhan kadang-kadang dapat memberi kesan bahawa ia tidak terbuka, sedangkan laporan kewangan zakat harus menjadi bentuk akuntabiliti kepada masyarakat. Pakar akademik menambah bahawa kewujudan penyata kewangan yang disampaikan secara keseluruhannya akan menyebabkan orang menjadi berbaik sangka (husnudzhan) terhadap pengurusan atau pengurus zakat (Hisamuddin, 2018). Laporan kewangan yang dibentangkan secara keseluruhannya merupakan cerminan dari kesediaan BAZNAS Provinsi Sumatera Utara untuk mendedahkan data secara terbuka, jelas, dan komprehensif. Pakar akademik lain berpendapat bahawa transparensi tidak terhad kepada institusi kewangan, tetapi termasuk semua aspek, dari penerimaan, penggunaan dan pengedaran, kepada transparensi program yang dilaksanakan. Kebenaran itu adalah selari dengan pandangan bahawa tujuan penyata kewangan adalah sebagai maklumat mengenai kepatuhan entiti syariah dengan prinsip syariah termasuk bagaimana untuk mendapatkan dan menggunakannya untuk membantu menilai pemenuhan tanggung jawab entiti syariah dalam menguruskan dana (Muthaher, 2012). Laporan kewangan dijangka secara mendalam boleh menyampaikan sumber dana dan di mana pengedaran diedarkan. Agar Muzaki mengedarkan zakat mereka, BAZNAS Provinsi Sumatera Utara perlu mewujudkan imej yang baik di mata masyarakat supaya masyarakat percaya dan bersedia untuk mengedarkan zakat mereka di sana. Walau bagaimanapun, di sisi lain, pakar akademik menganggap BAZNAS dari Provinsi Sumatera Utara mempunyai kelebihan, yakni muzaki boleh memilih bentuk zakat yang diinginkan, artinya bukan hanya dalam bentuk wang. 306 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Bentuk program yang ditawarkan adalah contoh pakej pampasan dhuafa, pembinaan masjid, dan sebagainya. Pakar fiqh menilai bahawa transparensi BAZNAS di Provinsi Sumatera Utara mesti berusaha lebih gigih dalam menyebarkan maklumat kepada masyarakat tentang prestasi mereka dalam pengurusan zakat untuk menggalakkan kepentingan umum dalam menyalurkan zakat melalui BAZNAS. Sekiranya masyarakat memberikan penjelasan yang komprehensif tentang apa yang BAZNAS Provinsi Sumatera Utara telah dilakukan, orang yang memiliki aset akan mengedarkan zakat mereka di sana. Terkait dengan empat ciri utama Nabi Muhammad, pakar akademik mengatakan bahawa transparensi boleh dikelaskan sebagai termasuk tabligh yang bermaksud untuk menyampaikan. Pendapat ini berdasarkan kepada pertimbangan bahawa data yang dikemukakan adalah sebagaimana adanya. 2. Pengamalan Integriti dalam Penyata Kewangan Badan Amil Zakat Nasional (BAZNAS) Integriti berkaitan dengan kepatuhan terhadap aturan-aturan yang berlaku, selalu berusaha untuk memberikan yang terbaik. Dalam konteks BAZNAS Provinsi Sumatera Utara sebagai amil yang mendapatkan kepercayaan mengelola dana zakat, infak, sedekah. BAZNAS Provinsi Sumatera Utara diharapkan boleh mempertahankan integritinya dalam semua kegiatan. Mulai dari penerimaan kewangan dari muzaki hingga pemanfaatan dan penyaluran hingga mustahik dan persiapan laporan, harus dipandu oleh aturan yang berlaku baik dari segi hukum negara dan hukum syariah. Penting untuk mempertahankan keyakinan bahawa dana ZAKAT, INFAK, SEDEKAH yang dipercayakan melalui BAZNAS Provinsi Sumatera Utara telah disalurkan ke pihak yang tepat dengan menggunakan proses dan kaedah yang sesuai dengan prinsip-prinsip Islam. Pengamatan penulis mendapati bahawa BAZNAS Provinsi Sumatera Utara telah menerapkan aturan untuk memastikan bahawa setiap penerimaan dan pengeluaran tercatat dan terdokumentasi dengan baik. Setiap penerimaan dana zakat, infak, sedekah dari muzaki dicatat dan dibukukan sesuai pos masing-masing, dan muzaki tersebut mendapat tanda terima atas dana deposito Zakat, Infak, Sedekah. Demikian juga di sisi pengeluaran dana. Setiap cadangan dana yang akan keluar baik sebagai penyaluran zakat, penyaluran bantuan, dan biaya operasional BAZNAS Provinsi Sumatera Utara sendiri, terlebih dahulu harus mendapat persetujuan pimpinan, dalam hal ini diwakili oleh Wakil Ketua III, yaitu yang menangani Bidang Perencanaan, Kewangan dan Pelaporan. Setelah persetujuan diberikan, selanjutnya dibuatkan surat keputusan yang ditandatangani oleh Ketua BAZNAS Provinsi Sumatera Utara dan barulah pengeluaran dapat dilakukan. Setiap penerimaan dan pengeluaran dimasukkan setiap hari ke dalam pelaporan sistem yang ada di BAZNAS Provinsi Sumatera Utara, sehingga secara otomatis terekapitulasi pada setiap akhir periode. Kondisi di atas sesuai dengan penyataan bahawa penyajian laporan kewangan tergantung pada efektivitas pengendalian intern, dimana penopangnya adalah integriti pengurus. Adanya komitmen pengurusan terhadap sistem dan prosedur akan menjamin keandalan penyajian laporan kewangan, dan meminimalisir risiko kesalahan dalam laporan kewangan (Achmad, 2012). Moral, merupakan elemen penting dalam integriti pengurus. Kualitas moral yang baik akan mendorong peningkatan kualitas integriti pengurus. Sebaliknya, jika kualitas integritas pengurus buruk maka kemungkinan dampak yang ditimbulkan adalah risiko fraud atau kecurangan. Oleh sebab itulah diperlukan adanya mekanisme audit dan fungsi pengendalian 307 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 dari pengurus dalam operasional pengelolaan dana Zakat, Infak, Sedekah oleh BAZNAS Provinsi Sumatera Utara (Achmad, 2012). Berdasarkan keterangan dokumentari yang diperoleh penulis, hasil pemeriksaan pihak luar selama tiga tahun terakhir untuk penyata kewangan Provinsi Sumatera Utara BAZNAS adalah pendapat yang tidak memenuhi syarat. Ini menunjukkan bahawa item dalam penyata kewangan disediakan telah dibentangkan secara adil untuk semua perkara penting. Keputusan audit akauntan awam juga tidak menimbulkan penipuan sehingga dapat dikatakan bahawa pengurusan dana Zakat, Infak, Sedekah oleh BAZNAS Provinsi Sumatera Utara telah melaksanakan aspek kejujuran. Khas untuk perhubungan dalaman antara institusi BAZNAS, kelemahan dalam pengurusan yang kini wujud, yang diakui oleh BAZNAS Provinsi Sumatera Utara, adalah sistem mereka belum terintegriti dengan Kabupaten/Kota BAZNAS lain di Provinsi Sumatera Utara. Tiada pangkalan data antar institusi lagi yang boleh digunakan untuk memantau pengedaran Zakat, Infak, Sedekah dari setiap BAZNAS. Sebagai contoh, di Kota Medan terdapat dua BAZNAS, iaitu BAZNAS Provinsi dan BAZNAS Medan. Antara kedua BAZNAS ini tidak ada jaringan untuk memantau satu sama lain apakah Mustahik yang menerima bantuan dari BAZNAS Provinsi Sumatera Utara mengajukan permintaan dana untuk BAZNAS Medan Kota. Satusatunya pangkalan data yang telah disambung setakat ini adalah untuk penerima bantuan dari Asnaf Ibn Sabil. Jika Ibnu Sabil bergerak dari Jakarta ke Aceh dan menyerahkan bantuan kewangan kepada BAZNAS Provinsi Sumatera Utara, dapat diperiksa apakah dia telah mendapat bantuan dari BAZNAS Provinsi Riau selama perjalanan. Berkaitan dengan perkara di atas, koordinasi yang lebih baik antara institusi dalaman BAZNAS diperlukan untuk memastikan pengurusan Zakat, Infak, Sedekah dijalankan secara profesional, yaitu diarahkan dan diukur. Konsep profesionalisme dalam integriti juga disebutkan dalam Al-Quran yaitu dalam surah AlQashash [28:26] yang artinya: “Dan salah seorang dari kedua (perempuan) itu berkata, “Wahai ayahku, jadikanlah dia sebagai pekerja (pada kita), sesungguhnya orang yang paling baik untuk kita ambil sebagai pekerja adalah yang memiliki kemampuan dan terpercaya”. Ada dua kata kunci dalam ayat di atas, iaitu kuat dan boleh dipercayai. BAZNAS Provinsi Sumatera Utara sebagai institusi yang mendapat mandat untuk mengelola zakat diharapkan memiliki nilai-nilai, dimana penyata kewangan yang disampaikan sebagai suatu bentuk akuntabiliti untuk pengelolaan zakat mengandungi nilai integriti profesional dan dapat dipercaya. Sekiranya dikaitkan dengan watak utama Nabi Muhammad, integriti boleh diklasifikasikan sebagai shiddiq dan fathanah. Maksudnya adalah untuk bekerja dengan jujur dan bijak, supaya mandat pengurusan zakat dapat dilaksanakan dengan baik sesuai dengan harapan semua pihak. Di samping itu, bekerja dengan jujur dan bijak mencerminkan profesionalisme BAZNAS di Provinsi Sumatera Utara dalam menjalankan tugas mengurus zakat. Penutup Berdasarkan hasil penyelidikan ini, kesimpulan yang diperoleh iaiatu: Pertama, aspek transparensi. Aspek transparensi atau keterbukaan telah diterapkan dalam penyata kewangan 308 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 BAZNAS Provinsi Sumatera Utara, yaitu penyata kewangan telah disediakan dan disajikan dengan jelas, tanpa dibuat-buat karena ada pengawasan dari pimpinan, tepat dan mudah diakses bagi pihak yang memerlukan penyata kewangan. Hanya ada satu unsur yang belum dipenuhi, iaitu pendedahan keseluruhan di mana laporan yang diterima oleh Muzaki (dalam jurnal Risalah Zakat) masih tidak termasuk nilai nominal bantuan yang diterima, laporan penerimaan yang diserahkan kepada Muzaki hanya mengandungi 39.66% dari jumlah pendapatan zakat dilaporkan dalam penyata kewangan, dan laporan yang dimuat naik di laman internet tidak termasuk semua jenis laporan yang disediakan. Kedua, aspek integriti. Aspek integriti telah diterapkan dalam laporan kewangan BAZNAS Provinsi Sumatera Utara. Laporan kewangan disusun dengan mengedepankan kejujuran, komitmen manajemen, moral dan profesionalisme serta menjaga kepercayaan dari pemberi amanah dalam hal ini muzaki. Pengelolaan zakat dilakukan sesuai aturan yang berlaku, baik hukum perundang-undangan maupun hukum syariah. Referensi Achmad, B. (2012). ). Analisis Faktor-Faktor yang Mempengaruhi Kualitas Hasil Pemeriksaan Audit Sektor Publik: Studi Empiris pada BPKP Perwakilan Jawa Tengah. Dinamika Akuntansi, Keuangan dan Perbankan, 1(2), 120-135. Hayati, M. (2012). Peran Pemerintah dan Ulama dalam Pengelolaan Zakat dalam Rangka Usaha Penanggulangan Kemiskinan dan Peningkatan Pendidikan di Indonesia. Asas, 4(2), 1-9. Hisamuddin, N. (2018). Transparensi dan Pelaporan Keuangan Lembaga Zakat. Ziswaf: Jurnal Zakat dan Wakaf, 4(2), 327-346. Huda, N., & Ghofur, A. (2012). Analisis intensi Muzakkî dalam membayar zakat profesi. AlIqtishad: Jurnal Ilmu Ekonomi Syariah, 4(2), 217-240. Huda, N., & Sawarjuwono, T. (2013). Akuntabiliti Pengelolaan Zakat melalui Pendekatan Modifikasi Action Research. Jurnal Akuntansi Multiparadigma, 4(3), 376-388. Huda, N., Anggraini, D., Ali, K. M., Rini, N., & Mardoni, Y. (2014). Solutions to Indonesian Zakah Problems Analytic Hierarchy Process Approach. Journal of Islamic Economics, Banking and Finance, 10(3), 1-17. Ikatan Akuntan Indonesia. (2016). Standar Akuntansi Keuangan. Jakarta: Ikatan Akuntan Indonesia. Muthaher, O. (2012). Akuntansi Perbankan Syariah. Yogyakarta: Graha Ilmu. Nurhayati, N., Fadilah, S., Iss, A., & Oktaroza, M. L. (2018). Pengaruh Kualitas Informasi Akuntansi, Akuntabiliti dan Transparensi Pelaporan Keuangan Terhadap Tingkat Penerimaan Dana Zakat pada Badan Amil Zakat (BAAZ) di Jawa Barat. Prosiding SNaPP: Sosial, Ekonomi dan Humaniora, 4(1), 577-584. Pusat Kajian Strategis BAZNAS. (2017). Outlook Zakat Indonesia 2018. Jakarta: BAZNAS. Rahman, T. (2015). Akuntansi Zakat, Infak dan Sedekah (PSAK 109): Upaya Peningkatan Transparensi dan Akuntabiliti Organisasi Pengelola Zakat (OPZ). Muqtasid: Jurnal Ekonomi dan Perbankan Syariah, 6(1), 141-164. Sari, D. (2012). Pengaruh Pengendalian Internal Terhadap Transparensi Laporan Keuangan Pemerintah Daerah. Proceeding. Seminar Nasional Akuntansi dan Bisnis (SNAB) , 718727. Siregar, S. (2016). Problematika Fundraising Zakat: Studi Kasus BAZNAS di Sumatera Utara. Miqot, 11(2), 1-17. Undang-Undang Republik Indonesia Nomor 23 Tahun 2011. (n.d.). World Bank. (2017). The World Bank Annual Report 2017. USA: World Bank Group. 309 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Wulan, E. R., Sari, W., & Setiawan, S. (2011). Pengaruh Transparensi dan Akuntabiliti Pelaporan Keuangan Terhadap Kinerja Keuangan Penerimaan Dana Zakat di Kota Bandung. International Conference on Islam in Malay World. 3. Bandung: Program Pascasarjana UIN SGD Bandung. 310 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 AMALAN HISBAH DALAM KALANGAN AMIL ZAKAT: KAJIAN DI LEMBAGA ZAKAT NEGERI KEDAH1 Mohamad Muhaimin Mohamad Zaki2 Jasni Sulong3 Bahagian Pengajian Islam, Pusat Pengajian Ilmu Kemanusiaan, Universiti Sains Malaysia, Pulau Pinang, Malaysia. Abstrak. Amil merupakan antara penggerak serta peneraju utama kepada kecemerlangan sesebuah institusi zakat. Sekiranya seseorang amil mempunyai intergriti dan sahsiah yang terpuji, maka secara tidak langsung keyakinan masyarakat terhadap institusi zakat akan bertambah. Namun, apa yang berlaku pada masa kini terdapat juga kes yang melibatkan salah laku dalam kalangan amil zakat sekaligus mencemarkan nama baik institusi zakat yang diiktiraf oleh pemerintah. Oleh yang demikian, antara garis panduan menurut syariat Islam bagi mengawal tingkah laku para amil adalah melalui amalan hisbah. Matlamat hisbah adalah untuk melaksanakan seruan al-amr bi al-ma‘ruf wa al-nahy ‘an al munkar (menyeru ke arah kebaikan dan mencegah kemungkaran), namun pengamalannya berbeza oleh setiap institusi di jabatan-jabatan kerajaan dan swasta yang mempunyai pendekatan yang tersendiri. Terdapat dua objektif utama yang dikenalpasti. Pertama, mengenal pasti kepentingan hisbah dalam pengurusan organisasi secara Islam. Kedua, menganalisis bentuk-bentuk pengamalan hisbah dalam kalangan warga amil khususnya di Lembaga Zakat Negeri Kedah (LZNK). Kajian ini dilihat penting memandangkan hisbah merupakan mekanisme utama yang dapat memantau tingkah laku warga amil agar sentiasa dipandang mulia oleh masyarakat. Seterusnya, beberapa persoalan utama harus dijawab. Mengapakah pentingnya pelaksanaan hisbah ini dalam kalangan warg amil? Bagaimanakah pula bentuk amalan dan praktis hisbah yang dilakukan oleh LZNK? Artikel ini secara umumnya berhasrat mencari jawapan kepada persoalan-persoalan ini. Dapatan maklumat dalam artikel ini dianalisis menggunakan kaedah analisis kandungan. Hasil dapatan daripada analisis ini merumuskan bahawa terdapat pengamalan hisbah yang dijalankan seperti amaran, surat tunjuk sebab serta sebutan kes ke Jawatankuasa Tatatertib oleh Bahagian Perkhidmatan dan Pengurusan Profesional LZNK terhadap warga amil mengikut enakmen dan peruntukan sedia ada. Akhir sekali, beberapa cadangan dikemukakan antaranya perlunya penambahbaikan kepada pemahaman, penghayatan dan pengamalan hisbah secara holistik oleh LZNK kepada para amil agar matlamat hisbah sebagai agen wasilah bagi meminimumkan permasalahan dan pengawalan yang terbaik tercapai. Kata kunci: Hisbah, amil, zakat, Lembaga Zakat Negeri Kedah. Pengenalan Aspek pengurusan hal ehwal Islam merupakan suatu bentuk pengurusan yang mempunyai kaedah dan keistimewaannya yang tersendiri. Antara perkara asas yang menjadi tunjang dalam 1 Kertas kerja yang akan dibentangkan di The 14TH ISDEV International Islamic Development Management Conference pada 30 hingga 31 Julai 2019 bertempat di Universiti Sains Malaysia, Pulau Pinang. 2 Calon Ijazah Doktor Falsafah Pengajian Islam (Syariah), Pusat Pengajian Ilmu Kemanusiaan, Universiti Sains Malaysia. 3 Professor Madya (Dr), Bahagian Pengajian Islam, Pusat Pengajian Ilmu Kemanusiaan, Universiti Sains Malaysia. 311 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 pengurusan yang berkait dengan institusi Islam adalah konsep amar makruf4 (menyuruh kepada kebaikan) dan nahi mungkar (mencegah kemungkaran) sepertimana yang tercatat dalam alQur’an yang bermaksud: Kamu (wahai umat Muhammad) adalah sebaik-baik umat yang dilahirkan bagi (faedah) umat manusia, (kerana) kamu menyuruh berbuat segala perkara yang baik dan melarang daripada segala perkara yang salah (buruk dan keji), serta kamu pula beriman kepada Allah (dengan sebenar-benar iman) (Ali Imran ayat 110). Bertitik tolak daripada saranan ini, pelaksanaan hisbah menjadikan konsep tersebut sebagai tunjang utama bagi mencapai pengawalan mengikut syariat Islam. Dengan adanya pemantauan dan pengawalan yang berterusan, secara tidak langsung akan dapat meingkatkan kualiti dalam pengurusan di sesebuah organisasi.5 Di Malaysia, pengurusan Hal Ehwal Islam (PHEI) di setiap negeri telah dipertanggungjawabkan kepada Majlis Agama Islam Negeri (MAIN) dan Jabatan Agama Islam Negeri (JAIN). Justeru, peranan yang besar pada aspek keagamaan dalam pelaksanaan konsep amar makruf nahi mungkar yang menjadi asas kepada pengamalan hisbah di kedua-dua institusi tersebut. 6 Pengurusan institusi zakat tidak terkecuali untuk terlibat dalam pelaksanaan hisbah. Hal ini kerana dalam aspek kutipan dan agihan zakat memerlukan intergriti yang tinggi agar amanah para pembayar zakat dapat dilaksanakan dengan sebaiknya seperti mengelakkan penyelewengan dan salah guna kuasa dalam kutipan dan agihan zakat 7 Di negeri Kedah Darul Aman, Lembaga Zakat Negeri Kedah (LZNK) diberi tanggungjawab bagi melakukan kutipan dan agihan zakat yang merangkumi dua belas daerah di seluruh negeri. Oleh yang demikian, bagi melancarkan lagi pengurusan hisbah dalam kalangan amil di LZNK, maka Jabatan Sumber Manusia melalui Bahagian Perkhidmatan dan Pengurusan Profesional (BPPP) telah mewujudkan pelbagai prosedur pengawalan terhadap para kakitangan LZNK bagi memastikan perlaksanaan hisbah dalam kalangan amil dipertingkatkan dari semasa ke semasa. 8 Justeru, kajian ini cuba untuk melihat bagaimanakah proses hisbah dijalankan dan mengemukakan beberapa cadangan kepada BPPP dalam aspek pelaksanaan hisbah terhadap para amil di LZNK. Definisi Hisbah Berdasarkan penelitian terhadap pendefinisian hisbah, ianya dapat diterjemahkan melalui dua tunjang utama. Pertamanya dari sudut bahasa dan keduanya melalui istilah syarak. Perkataan 4 Mardzelah Makhsin. (2008). Hisbah: Sistem Pengawasan dan Etika Pengurusan Islam. Sintok: Penerbit Universiti Utara Malaysia 5 Sanep Ahmad, Hairunnizam Wahid dan Adnan Mohamad (2006), “Penswastaan Institusi Zakat dan Kesannya Terhadap Pembayaran Secara Formal di Malaysia”, International Journal of Management Studies 13 (2), h. 179. 6 Azrin Ibrahim. (2015). Kepentingan hisbah dan amalannya di Malaysia. Jurnal Islam dan Masyarakat Kontemporari 11: hlm. 26-39. 7 Qaradawi, Yusuf al- (2000), Fiqh al-Zakah, Vol II, english translation by Monzer Kahf, Jeddah: Scientific Publishing Centre, King Abdulaziz University, h. 124. 8 Temu bual Bersama Cik Hartini bt Haliza, Ketua Jabatan Sumber Manusia LZNK dan Puan Nurul Izzah bt Mohd Zabidi, Ketua Bahagian Perkhidmatan dan Pengurusan Profesional di Menara Zakat, Alor Setar pada hari Ahad 26 Mei 2019 jam 11 pagi. 312 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 hisbah itu sendiri berasal dari kata dasarnya iaitu hasaba. Hisbah berasal daripada lafaz ‫حسب‬ (hasaba) yang membawa kepada beberapa makna, antaranya ialah membilang, mengira, menimbang atau menghitung sesuatu9. Ia juga merupakan kata terbitan daripada ihtisab yang bermaksud balasan daripada Allah SWT atau meminta upah.10Berdasarkan dari segi istilah syarak pula, hisbah merupakan ungkapan lengkap yang merangkumi perlakuan tugas mengajak kepada perbuatan baik (ma‘ruf) dan mencegah perbuatan yang mungkar11. Ini membawa maksud, satu tindakan atau perbuatan menyeru kepada kebaikan dan mencegah kemungkaran sesuai dengan tuntutan syariat Islam itu sendiri yang dimulai oleh baginda Rasullullah SAW berdasarkan hadith; َ ِّ‫صب َْرة‬ ْ َ‫طعَ ٍام فَأَدْ َخ َل يَدَهُ فِّي َها فَنَال‬ َّ ‫صلَّى‬ َّ ‫سو َل‬ ‫صابِّعُهُ بَلَ اًل‬ ُ ‫َع ْن أَبِّي ه َُري َْرة َ أ َ َّن َر‬ ُ ‫سلَّ َم َم َّر َعلَى‬ َ ‫َّللاُ َعلَ ْي ِّه َو‬ َ ِّ‫َّللا‬ َ َ‫ت أ‬ َّ ‫ب‬ َّ َ‫فَ ْوق‬ َّ ‫سو َل‬ ُ‫َّللاِّ قَا َل أَفَ ًَل َج َع ْلتَه‬ َّ ‫صا َبتْهُ ال‬ ِّ ‫ص‬ ُ ‫س َما ُء َيا َر‬ َ ‫اح‬ ُ َّ‫الط َع ِّام َك ْي َي َراهُ الن‬ َ َ ‫الط َع ِّام قَا َل أ‬ َ ‫اس فَقَا َل َما َهذَا َيا‬ َ َ ‫ْس ِّمنِّي‬ َّ ‫َم ْن غ‬ َ ‫َش فلي‬ Diriwayatkan daripada Abu Hurairah bahawa Rasulullah s.a.w. lalu berdekatan dengan selonggok makanan lalu baginda memasukkan tangannya ke dalam longgokan itu. Tiba-tiba jari baginda terkena sesuatu yang basah. Baginda bertanya: “Apa semuanya ini wahai tuan punya makanan? Orang itu menjawab: “Terkena hujan, wahai Rasulullah.” Baginda bersabda: “Mengapa tidak kamu letakkan di atas supaya orang ramai dapat melihatnya. Sesiapa yang menipu maka dia bukan dari kalanganku. (Riwayat Muslim; al-Tirmizi) Oleh yang demikian, pelaksanaan hisbah yang berteraskan kepada pemahaman dan pengamalan konsep amar makruf dan nahi mungkar yang merangkumi hak Allah SWT, individu dan masyarakat dalam pelbagai aspek dan peringkat kehidupan seseorang manusia. 12 Berdasarkan catatan sejarah, pengamalan hisbah telah mula dipraktikkan sejak kedatangan awal dakwah Nabi Muhammad SAW, zaman khulafa al-Rasyidin, Kerajaan Bani Umayyah, Kerajaan Abbasiyyah sehingga Kerajaan Turki Usmaniah yang bermatlamatkan menggalas amanah al-amr bi al-makruf wa al-nahy ‘an al-mungkar. Ia juga bertujuan untuk membentuk masyarakat yang berakhlak mulia dalam menjalankan perintah Allah SWT dan meninggalkan larangan-Nya. Untuk tujuan tersebut pelaksanaan al-amr bi al-makruf wa al-nahy ‘an almungkar ini dilakukan secara meluas akidah, akhlak, ibadah, akhlak, politik, ekonomi, sosial, pendidikan, pentadbiran termasuk pengurusan institusi Islam sentiasa utuh dan terpelihara berpandukan syarak.13 9 Auni Abdullah. 2014. Dinamika Pengurusan Islam: Pencetus Kegemilangan Tamadun. Kuala Lumpur: Akademi Pengurusan YaPEIM; Muhammad Idris Abdul Raof al-Marbawi. 2008. Kamus Idris al-Marbawi: Arab-Melayu. t.tp: Dar al-Fikr. 10 Ibn Manzur, 1973, Lisan al-‘Arab, 15. Beirut: Dar Sadir. 11 Al-Ghazaliy, Abu Hamid Muhammad Muhammad, 1968, Ihya’ ‘Ulum ad-Din, Qahirah: Muassasah al-Halabi wa Syurakah. 12 al-Ghazali, Abi Ḥamid Muḥammad. 1939. Iḥya’ ‘Ulum al-Din. Jil. 2. Miṣr: Shirkah Maktabah wa Matba‘at alBabi al-Halabi wa Awladihi; al-Mawardi. 2006. al-Ahkam al-Sultaniyyah. al-Qahirah: Dar al-Hadith; Mubarak, Muhammad ‘Abd al-Qadir. 1967. al-Daulah wa Nizam al-Hisbah ‘inda Ibn Taimiyyah. Dimashq: Dar al-Fikr. 13 Sophian Bin Rambli, Engku Ahmad Zaki Engku Alwi, Imam Fauji. (2018). Amalan Hisbah Dan Prospek Terhadap Pengurusan Akidah Di Malaysia: Satu Tinjauan Awal. Halaqa: Islamic Education Journal, 2 (1), hlm. 1-11 313 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Ianya selari dengan pandangan yang mengatakan bahawa definisi sebenar hisbah adalah mengajak kepada kebaikan apabila nyata ia ditinggalkan dan mencegah daripada kemungkaran apabila nyata ia dilakukan. 14 Selain itu, hisbah itu sendiri merupakan tugas keagamaan yang termasuk dalam bab perintah melakukan kebaikan dan mencegah kemungkaran dalam sesuatu perkara. Oleh yang demikian, menjadi kewajipan ke atas mereka yang mentadbir urusan umat Islam bagi mengaplikasikan hisbah15.Justeru , pihak pemerintah yang bertanggungjawab mengawal selia sesebuah institusi perlulah melantik orang-orang yang layak untuk menggalas tugas tersebut dengan baik dan saksama. Hisbah juga dapat ditakrifkan sebagai agen dakwah dalam matlamat mengaplikasikan al-amr bi al-ma‘ruf wa al-nahy ‘an al-munkar.16 Lantaran itu, kewujudan hisbah dilihat dapat mengawasi manusia daripada melanggar perintah Allah SWT yang telah menjadi ketetapan sejak azali lagi. Malah hisbah juga berperanan untuk menyedarkan manusia tentang tanggungjawab memelihara hak Allah SWT, hak manusia dan hak bersama iaitu antara Allah SWT dan manusia. Selain itu, hisbah juga dapat ditakrifkan sebagai sebagai al-amr bi al-ma‘ruf dan al-nahy ‘an al-munkar dalam konteks perbaikan (islah) sesama manusia17. Pandangan yang dikemukan ini turut senada dengan pendefinisian hisbah sebagai perbuatan menyeru kepada kebaikan dan mencegah kemungkaran yang bertujuan untuk memperbaiki kehidupan masyarakat madani.18 Secara umumnya, bagi melaksanakan sesuatu proses dalam hisbah menurut syarak terdapat empat rukun utama yang perlu diikuti iaitu muhtasib (penguatkuasa), muhtasab fih (perkara yang dihisbah), muhtasab ‘alaih (mereka yang dikenakan hisbah) dan Ihtisab (penguatkuasaan).19 Justeru, pengaplikasian amal makruf nahi mungkar dalam hisbah meliputi pelbagai aspek termasuklah dalam politik, ekonomi dan sosial demi menjamin kemaslahatan masyarakat sekali gus menolak segala kerosakan yang berlaku daripada kelemahan manusia.20 Oleh itu, tanggungjawab manusia dalam melakukan kebaikan dan mencegah daripada kemungkaran merupakan matlamat utama dalam hisbah seperti yang dinyatakan oleh para ilmuan terdahulu. Garapan terakhir yang dapat dinyatakan adalah hisbah merupakan aktiviti pengawasan dan penguatkuasaan serta amalan dalam menegakkan al-Amar bi al-Makruf wa al-Nahi ‘an al-Munkar sama ada terhadap individu, masyarakat, organisasi, agama dan negara demi kebaikan dan keselamatan manusia sejagat. 21 Sejarah Lembaga Zakat Negeri Kedah 22 14 Ibrahim Dasuqi, 1962, al-Hisbah fi al-Islam, Qahirah: Maktabat Dar al-‘Urubat. Ibn Khaldun, 1930, Muqaddimah, Qahirah: al-Matba’at al-Zariyyat. 16 Ibn Taymiyyat, Ahmad Ibn ‘Abd al-Halim, 1973, Al-Hisbah fi al-Islam aw Wazifat al-Hukumat al-Islamiyat, Beirut: Dar al-Fikr. 17 Ibn Taymiyyat, Ahmad Ibn ‘Abd al-Halim, 1973, Al-Hisbah fi al-Islam aw Wazifat al-Hukumat al-Islamiyat, Beirut: Dar al-Fikr. 18 Azah Abd Rahman, 1992, al-Hisba in the Thought of Ibn Al-Ukhuwah, Disertasi Sarjana yang diserahkan kepada Kulliyyah Economics and Management, Universiti Islam Antarabangsa Malaysia (IIUM). 19 Zaydan, ‘Abd al-Karim. 2011. Niẓam al-Qaḍha’ fi al-Shari’ah al-Islamiyyah. Bayrut: Muassasah al-Risalah Nashirun. 20 Mohd Miqdad Aswad Ahmad, Zanirah Mustafa@Busu & Badriah Nordin. 2016. Pemerkasaan masjid melalui sistem hisbah. UiTMT E-Academia Journal 5(2): 66-72. 21 al-Ghazali, Abu Hamid Muhammad bin Muhammad. (1982) . Ihya’ cUlum alDin. Jil. 2. Bayrut, Lubnan: Dar al-Macrifah hlm. 306; al-Mawardi, Abu al-Hasan cAli Ibn Muhammad Ibn Habib al-Basri. (1989). Ahkam alSultaniyyah wa al-Wilayah al-Diniyyah. Kuwayt: Maktabah Dar Ibn al-Qutaybah hlm. 315-316; Ibn Khaldun, Abū Zayd cAbd al-Raḥmān Ibn Muḥammad al-Ḥaḍrami. (1961). Muqaddimah Ibn Khaldun. Bayrut: Dar al-Fikr hlm. 225; al-Shihawi, Ibrahim Dasuqi. 1962. al-Hisbah fi al-Islam. Qaherah: Maktabah Dar al-Urubah hlm. 9. 22 Lembaga Zakat Negeri Kedah (2018) diakses daripada https://www.zakatkedah.com.my/profil-lznk/. 15 314 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Menurut lembaran catatan sejarah, tarikh sebenar perlantikan pihak yang menguruskan dana zakat di Negeri Kedah Darul Aman adalah berdasarkan tarikh Notis Memberi Nasihat Ketentuan Yang Bersangkutan dengan perkara zakat adalah pada 19 Jamadil Akhir 1355 bersamaan dengan 5 September 1936. Tarikh ini merupakan tarikh yang sama dikeluarkan oleh Pejabat Syeikhul Islam23 melalui Majmaul Syeikhul Islam24 yang dianggotai oleh Haji Ismail B Hj Mohd Saleh, Haji Yaakob Bin Hj Ahmad dan Haji Abdul Ghani B Hj Awang. Majmaul Syeikhul Islam ditubuhkan secara rasmi pada tahun 1936 bagi menggantikan jawatan Syeikhul Islam yang bermula daripada tahun 1901. Bagi hebahan berkaitan dengan hal ehwal zakat adalah antara perkara utama yang diberi tumpuan oleh Majmaul Syeikhul Islam (sebahagian rujukan menyebut Majma’ Masyikhatil Islam) adalah perkara berkaitan dengan pengurusan zakat. Perhimpunan Riyal Zakat dan Sedekah Orang-orang Islam di Negeri Kedah juga mencatatkan tahun 1355 H bersamaan 1936 M sebagai tarikh mula sebaran zakat secara rasmi dibuat kepada rakyat Negeri Kedah. Walaupun dipercayai terdapat tarikh yang lebih awal, tetapi catatan rasmi berkaitan penubuhan sebuah komiti melalui undang-undang pentadbiran adalah bertarikh 1355H bersamaan 1936M. Seterusnya, pada tahun 1955 (sebelum kemerdekaan Tanah Melayu) terdapat aduan daripada masyarakat setempat kepada Syeikhul Islam Negeri Kedah Syeikh Wan Sulaiman Bin Wan Sidek (1874-1935) pada masa itu berhubung dengan pemberian zakat yang tidak sempurna serta tidak sampai kepada asnaf yang memerlukan. Oleh yang demikian, Syeikhul Islam telah mengemukakan masalah ini kepada Pemangku Raja pada ketika itu DYTM Tengku Mahmud Ibnu Sultan Ahmad Tajudin (1876-1973). Maka, ketika ditanya oleh Pemangku Raja bagaimana sepatutnya dijalankan kutipan zakat ini maka dijawab oleh Syeikhul Islam “hendaklah zakat ini kembali kepada tanggungjawab asal iaitu zakat ditunaikan kepada ulil amri dalam satu-satu tempat”. Ianya telah dipersetujui oleh Pemangku Raja lalu menitahkan kepada orang ramai supaya menyerahkan zakat kepada amil-amil yang dilantik oleh ulil amri yang diiktiraf sahaja. Pada permulaan perintah ini dilaksanakan, zakat dikeluarkan secara tidak rasmi mengikut kehendak petani iaitu berapa bahagian daripada 8 asnaf itu hendak diberikan kepada amil. Kemudian sampai satu ketika diwujudkan satu undang-undang 4/8 daripada hasil zakat hendaklah diserahkan kepada amil yang dilantik manakala 4/8 lagi tepulang kepada pembayar untuk diberikan kepada orang-orang yang dipilih setempatnya. Justeru, pada tahun 1955 wujudlah undang-undang zakat (enakmen Jabatan Zakat Negeri Kedah Darul Aman) iaitu zakat padi hendaklah dibayar 100% atau 8/8 kepada amil yang dilantik, jadi berjalanlah kutipan zakat ini begitu lama iaitu hanya zakat padi. Pada tahun 1984 hingga 1997, pihak ulil amri 25iaitu KDYMM Sultan Negeri Kedah Darul Aman26 telah melantik Dato’ Syeikh Mahmood Naim sebagai Setiausaha Jawatankuasa Zakat 23 Di Negeri Kedah Darul Aman Yang Dipertua Majlis Agama Islam di awal penubuhannya dipilih dari kalangan alim ulama seperti Syeikhul Islam atau Kadi Besar (MAIK). 24 Badan yang ditubuhkan secara tidak rasmi ini disokong dengan jawatan Mufti dan Kadi yang telah diwujudkan lebih awal daripada kewujudan Majlis Agama Islam atau Jabatan Agama Islam. Pada peringkat ini, mereka inilah yang pada prinsipnya menjadi ‟Majlis Agama Islam‟ bagi NegeriNegeri di Tanah Melayu (Zaini Nasohah, 2000). 25 Institusi sultan/raja merupakan institusi yang tidak berada atas politik kepartian. Oleh itu, perjalanan Majlis Agama Islam juga perlu mencerminkan kedudukan Sultan yang menjadi pelindung kepada umat Islam dalam sesebuah negeri dan mereka haruslah bertindak sebagai penasihat kepada ulul amri (Mahamad Naser Disa, 2011). 26 Lihat prinsip dalam Perlembagaan Persekutuan dan Perlembagaan Negeri-negeri, kedudukan Majlis Agama Islam sebagai pihak Berkuasa Agama Islam yang bertanggungjawab secara langsung kepada Raja/Sultan/Yang 315 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Negeri Kedah. Beliau kemudiannya telah meluaskan pembayaran zakat harta ini kepada semua bidang harta yang wajib zakat, iaitu mulanya zakat padi telah berpindah kepada zakat harta (zakat pendapatan) yang lain termasuk dalam hasil usaha yang halal yang diusahakan oleh satusatu individu. Sejak daripada itu, prestasi kutipan zakat terus menunjukkan peningkatan pada setiap tahun. Bermula tahun 2015, usaha untuk terus mengukuhkan institusi zakat Kedah melalui penambahbaikan undang-undang zakat dilakukan secara progresif oleh Jawatankuasa Zakat Kedah bagi memastikan satu undang-undang lengkap yang bukan sahaja merangkumi zakat padi, malah zakat harta yang lain turut diwujudkan. Usaha berterusan ini akhirnya membuahkan hasil apabila enakmen Lembaga Zakat Negeri Kedah Darul Aman (LZNK) diperkenalkan menggantikan enakmen Zakat Negeri Kedah Darul Aman (JZNK) yang telah diterbitkan pada tahun 1955 . 27 Bidang Kuasa Hisbah Dan Kepentingannya Kepada Lembaga Zakat Negeri Kedah Sejajar dengan proses hisbah iaitu menguatkuasaan dan memantau segala gerak kerja yang merangkumi segala aspek amar makruf (mengajak kepada kebaikan) dan nahi mungkar (mencegah kemungkaran), maka secara tidak langsung haruslah diberikan keutamaan oleh pihak kerajaan. Bagi institusi yang melibatkan pengurusan urus tadbir Islam pula seperti zakat,wakaf dan baitulmal, haruslah mempunyai pengurusan yang cekap serta bersih daripada kes salah laku yang secara tidak langsung dapat memberi kesan negatif kepada agama Islam itu sendiri. 28 Ini penting kerana tanggungjawab untuk mencegah perbuatan mungkar haruslah bermula daripada diri sendiri terlebih dahulu seterusnya berkembang kepada masyarakat. 29Bidang kuasa pegawai hisbah juga seharusnya tidak hanya terhad kepada urusan di pasar dan perniagaan, malah meliputi urusan ketenteraman awam, kemudahan awam, politik dan keselamatan, soal moral individu, nilai-nilai kejiranan, tanggungjawab sosial termasuklah institusi yang menguruskan dana zakat untuk diagihkan kepada mereka yang berhak menerimanya.30 Perkara ini wajar kerana institusi zakat merupakan tempat bergantung harap para muzakki (pembayar zakat) agar ibadah yang mereka laksanakan dimanfaatkan sebaiknya oleh pengurusan institusi zakat31. Kesannya, apabila dana yang besar diagihkan kepada mereka yang berkelayakan 32daripada sumber zakat maka secara tidak langsung akan memberikan keyakinan serta kepercayaan yang di-Pertuan Agong dalam semua perkara yang berkaitan dengan agama Islam turut dijelaskan dalam semua Undang-Undang Pentadbiran Agama Islam Negeri-negeri. 27 Muhammad Hafiz bin Badarulzaman , Alias Azhar , Che Thalbi Md Ismail (2017). Kerangka Perundangan Pentadbiran Zakat di Negeri Kedah: Satu Analisis Perbandingan. Journal of Global Business and Social Entrepreneurship (GBSE) Vol. 3 no. 6 hlm. 1–9 . 28 Azrin Ibrahim. (2015). Kepentingan hisbah dan amalannya di Malaysia. Jurnal Islam dan Masyarakat Kontemporari, (11), hlm. 26-39. 29 Syed Salim Syed Shamsuddin & Hasnizam Hashim. (2017). Konsep pengawasan moral dan hak asasi manusia: tinjauan mengikut perundangan syariah. Malaysian Journal of Syariah and Law, 6, hlm. 114-137. 30 Azrin Ibrahim. (2015). Kepentingan hisbah dan amalannya di Malaysia. Jurnal Islam dan Masyarakat Kontemporari, (11), 26-39. 31 Abdul-Wahab, Mohamed et al., (1995), “Malaysia (A Case study of Zakah Management)”, in el-Ashker and Sirajul Haq (eds.), Institutional Framework of Zakah: Dimensions and Implications, Jeddah: IRTI/ IDB, h. 298. 32 Dalil penentuan asnaf zakat telah dinyatakan secara jelas dalam al-Quran yang menjelaskan kelompokkelompok yang berhak menerima zakat iaitu melalui firmanNya yang bermaksud: “Sesungguhnya zakat-zakat itu hanyalah untuk orang-orang fakir, orang-orang miskin, pengurus-pengurus zakat, para mu’allaf yang dibujuk hatinya, untuk 316 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 tinggi oleh para muzakki kepada pengurusan sesebuah institusi zakat33. Keyakinan dan kepercayaan seperti ini amat penting agar kutipan yang diperoleh sejajar dengan pertambahan jumlah dana yang perlu diagihkan kerana mengikut statistik daripada laporan pelbagai institusi zakat di Malaysia, berlaku pertambahan dari segi bilangan penerima agihan zakat. 34 Selain itu juga, peningkatan dalam jumlah kutipan zakat secara tidak langsung membantu sesama komuniti masyarakat itu sendiri melalui kemampuan jumlah agihan zakat yang besar kepada mereka yang sangat memerlukan. Oleh yang demikian, pengelolaan zakat secara profesional dan telus melalui pengamalan hisbah dalam aspek pentadbiran dan pengurusan hal-ehwal zakat haruslah diberikan penekanan utama. 35 LZNK tidak terkecuali sebagai institusi zakat yang diberi tanggungjawab untuk menguruskan kutipan dan agihan zakat melaksanakan hisbah dalam kalangan warga kerja mereka36. Seperti yang termaktub dalam Enakmen 23, Enakmen Lembaga Zakat Kedah Darul Aman 201537 pada bahagian III dalam perkara kuasa dan fungsi lembaga yang menyatakan; 19. (1) (b) menguruskan segala perkara yang berhubungan dengan aktiviti pentaksiran, pemungutan dan pengagihan zakat dan zakat fitrah. Oleh yang demikian, sebarang aktiviti kutipan zakat yang tidak melalui LZNK adalah bertentangan dengan undang-undang di Negeri Kedah Darul Aman kerana bidang kuasa terhadap perkara yang berkaitan tadbir urus zakat adalah dibawah bidang kuasa kerajaan negeri. 38 Oleh kerana pengurusan dana zakat melibatkan sejumlah dana yang besar, maka terdapat elemen hisbah yang tercatat pada Enakmen 23 bahagian VI mengenai tatatertib dan surcaj yang menyatakan; 36. Lembaga hendaklah mempunyai kuasa tatatertib ke atas semua pekerja dan perkhidmatannya dan hendaklah menjalankan kawalan tatertib berkenaan dengan semua orang itu. 39 Berdasarkan enakmen ini, LZNK mempunyai kuasa yang penuh bagi menjalankan fungsi hukuman tatatertib kepada kakitangan yang melakukan kesalahan dalam perkhidmatan setelah mereka didapati bersalah. Antara kesalahan yang berkaitan dengan fungsi amil yang (memerdekakan budak), orang-orang yang berhutang, untuk jalan Allah dan orang-orang yang sedang dalam perjalanan, sebagai sesuatu ketetapan yang diwajibkan Allah, dan Allah Maha Mengetahui lagi Maha Bijaksana”. (Surah al-Tawbah, 9: 60). 33 Lihat kajian oleh Md Zyadi Tahir & Mariani Majid (1999), “Prestasi Kutipan Dan Agihan Zakat di Malaysia”, Pascasidang Seminar Pengeluaran Awam dan Swasta: Justifikasi dan Realiti di Malaysia. Bangi: Fakulti Ekonomi, Universiti Kebangsaan Malaysia, hh. 293306 dan Nor Ghani Md Nor, Mariani Majid, Jaafar Ahmad dan Nahid Ismail (2001), “Can Privatization Improve Performance? Evidence from Zakat Collection Institutions” (Kertas Kerja Bengkel Ekonomi Islam. Fakulti Ekonomi, Universiti Kebangsaan Malaysia). 34 Pusat Pungutan Zakat Wilayah Persekutuan (2006), Laporan Zakat. Kuala Lumpur: Pusat Pungutan Zakat Wilayah Persekutuan, hlm. 24. 35 Jasni Solong dan Anwar Muhammad Ali (2012). Kajian Perbandingan Dalam Pentadbiran Undang-Undang kutipan Zakat di Provinsi Aceh dan Negeri Kedah, Kajian Malaysia 30(1), 2012, hlm. 108. 36 Temu bual Bersama Cik Hartini bt Haliza, Ketua Jabatan Sumber Manusia LZNK dan Puan Nurul Izzah bt Mohd Zabidi, Ketua Bahagian Perkhidmatan dan Pengurusan Profesional di Menara Zakat, Alor Setar pada hari Ahad 26 Mei 2019 jam 11 pagi. 37 Undang-Undang Negeri Kedah Darul Aman (2015) Enakmen 23 Enakmen Lembaga Zakat Negeri Kedah Darul Aman. Percetakan Nasional Malaysia Berhad hlm. 22. 38 Seksyen 22 (1) Enakmen Lembaga Zakat Negeri Kedah Darul Aman. 39 Undang-Undang Negeri Kedah Darul Aman (2015) Enakmen 23 Enakmen Lembaga Zakat Negeri Kedah Darul Aman. Percetakan Nasional Malaysia Berhad hlm. 29. 317 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 boleh dihadapkan kepada Jawatankuasa Tatatertib LZNK adalah seperti salah guna dana zakat; penipuan/ pemalsuan dokumen yang berkaitan kutipan dan agihan; penyelewengan dalam agihan; rasuah; pecah amanah; dan kutipan yang tidak melalui akaun rasmi LZNK. 40 Kesalahan-kesalahan yang berkaitan hisbah terhadap amil dapat dihuraikan dalam rajah berikut: Salahlaku dalam perkhidmatan pecah amanah kutipan yang tidak melalui akaun rasmi LZNK rasuah penyelewengan dalam agihan salah guna dan penipuan dana zakat pemalsuan dokumen yang berkaitan kutipan dan agihan Rajah 1: Jenis Kesalahan yang Berkaitan dengan Fungsi & Tugas Amil Justeru, bagi memartabatkan fungsi jawatankuasa tatatertib agar dihormati, maka pada perkara Jawatankuasa Tatatertib menyatakan; 37. (2) (b) seseorang pekerja yang menjadi anggota sesuatu jawatankuasa tetatertib tidaklah boleh lebih rendah pangkatnya daripada seseorang pekerja yang keatasnya jawatankuasa tatatertib yang dianggotainya mempunyai kuasa tatatertib. 41 Bagi mencapai maksud tersebut, maka ahli yang terlibat dalam Jawatankuasa Tatertib haruslah dilantik daripada kalangan mereka yang lebih tinggi kedudukannya daripada mereka yang dihadapkan ke jawatankuasa ini. Hal ini penting agar tidak ada unsur ugutan atau salah guna kuasa berlaku sepanjang dakwaan, siasatan hinggalah kepada sesuatu kes tersebut diputuskan oleh pihak Jawatankuasa Tatertib. Segala maklumat yang diserahkan kepada pihak Jawatankuasa Tatertib adalah sulit dan tidak boleh sama sekali didedahkan kepada pihak luar agar tidak menggangu dan mempengaruhi keputusan siasatan. Namun, sekiranya mereka yang dihadapkan ke Jawatankuasa Tatertib tidak berpuas hati dengan keputusan yang diputuskan, mereka berhak untuk membuat pembelaan diri kepada Jawatankuasa Rayuan sekiranya mempunyai bukti-bukti yang kukuh berdasarkan enakmen dan peruntukan sedia ada. 42 Bagi menguatkuasakan dan memperkasakan operasi hisbah di LZNK, terdapat klausa yang menyerahkan prosedur bagaimana peraturan-peraturan tatatertib akan dijalankan yang menyatakan; 40 Temu bual Bersama Cik Hartini bt Haliza, Ketua Jabatan Sumber Manusia LZNK dan Puan Nurul Izzah bt Mohd Zabidi, Ketua Bahagian Perkhidmatan dan Pengurusan Profesional di Menara Zakat, Alor Setar pada hari Ahad 26 Mei 2019 jam 11 pagi. 41 Ibid. hlm. 29 Undang-Undang Negeri Kedah Darul Aman (2015) Enakmen 23 Enakmen Lembaga Zakat Negeri Kedah Darul Aman. Percetakan Nasional Malaysia Berhad 42 318 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 38. (1) Lembaga boleh, atas perkenan Kebawah Duli Yang Maha Mulia Sultan, membuat peraturan untuk mengadakan peruntukan bagi tatatertib pekerja –perkerja dan perkhidmat-perkhidmatnya (2) (b) boleh mengadakan peruntukan bagi sesuatu hukuman tataertib yang difikirkan sesuai oleh Lembaga dan hukuman ini boleh meliputi (i) amaran, (ii) denda (iii) pelucuthakan emolument (iv) penangguhan pergerakan gaji (v) pengurangan gaji (vi) penurunan pangkat; dan yang terakhir (vii) buang kerja. 43 Oleh itu, setiap pengawalan hisbah tidak boleh dilakukan dengan sesuka hati namun haruslah mengikut proses seperti mana dalam perkara 38. (2) (b). Seterusnya, bagi menjayakan perancangan, perlaksanaan dan pengawasan di LZNK haruslah menepati kehendak dan acuan hisbah yang berpandukan syarak. Oleh yang demikian, operasi hisbah di LZNK dapat dianalaisis melalui gambar rajah 2 berikut: Qalbiy (Niat /Hati) Qauliy (Perkataan) Fi’liy (Perbuatan) •Kaedah: •Memperbetul dan memperbaharui niat kerana Allah SWT; melakukan muhasabat al-nafs •Kaedah: •Melafazkan melalui ikrar (aku janji), latihan dan kempen berterusan kepada staf •Kaedah: •Tindakan tegas diambil kepada mereka yang melakukan kesalahan serta pemantauan berterusan Rajah 2: Pengamalan hisbah di LZNK Sumber: Diolah daripada Azrin Ibrahim (2015) 44 Melalui Rajah 1, dapatlah dijelaskan mengenai proses pemerkasaan hisbah yang dijalankan oleh pihak LZNK melalui Jabatan Pentadbiran Sumber Manusia dan Bahagian Perkhidmatan dan Pengurusan Profesional LZNK yang berpaksikan kepada tiga tunjang utama iaitu qalbiy (hati), qauliy (perkataan) dan fi’iliy (perbuatan). Ketiga-tiga aspek ini diharapkan menjadi pelengkap ke arah mencapai matlamat hisbah di LZNK yang dihuraikan seperti berikut: Bagi aspek yang pertama iaitu elemen qalbiy (niat, hati) setiap amil sentiasa diingatkan dari semasa ke semasa mengenai keperluan bekerja dengan tekun dan ikhlas serta kerana Allah SWT. Sesuatu pekerjaan yang dilakukan dengan niat yang ikhlas bermaksud mengesakan Allah Taala dalam ketaatan beserta niat. Apa yang dikehendaki dengan ketaatan kepada Allah ialah taqarrub kepadaNya tanpa sebarang benda lain45. Pengaruh niat terhadap pengawalan hisbah sangatlah penting kerana niat merujuk kepada pandangan fuwqaha seperti Ibnu Qayyim dan at-Taimi merujuk kepada perbuatan dan hasrat hati seseorang manusia sebelum melaksanakan sesuatu tindakan46. Oleh kerana itulah pengikhlasan niat yang bersih sangat diutamakan sebelum seseorang melakukan sesuatu perkara sebagaimana hadith 43 Ibid hlm. 30 Azrin Ibrahim. (2015). Kepentingan hisbah dan amalannya di Malaysia. Jurnal Islam dan Masyarakat Kontemporari, (11), hlm. 34. 45 Umar Sulaiman Al-Asyqar. (2006) Fiqih Niat. Jakarta: Gema Insani 46 Ibid. 44 319 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Rasulullah SAW yang bermaksud; Daripada Amirul Mukminin Abi Hafs, Umar bin al-Khattab RA katanya, aku mendengar Rasulullah SAW bersabda: ْ ‫ َو ِّإنَّ َما ِّل ُك ِّل ا ْم ِّرىءٍ َما ن ََوى فَ َم ْن كَان‬،ِّ‫ِّإنَّ َما األ َ ْع َما ُل بِّالنِّيَات‬ ‫س ْو ِّل ِّه فَ ِّهجْ َرتُهُ ِّإلَى هللا‬ ُ ‫َت هِّجْ َرتُهُ ِّإلَى هللاِّ َو َر‬ ْ ‫س ْو ِّل ِّه َو َم ْن كَان‬ ‫ُص ْيبُ َها أَ ْو اِّ ْم َرأ َ ٍة َي ْن ِّك ُح َها فَ ِّهجْ َرتُهُ ِّإلَى َما هَا َج َر ِّإلَ ْي ِّه‬ ُ ‫َو َر‬ ِّ ‫َت هِّجْ َرتُهُ ِّلد ُ ْن َيا ي‬ Maksudnya: “Sesungguhnya setiap amalan berdasarkan niat dan sesungguhnya setiap orang mengikut yang dia niat. Maka sesiapa yang hijrahnya kepada Allah dan Rasul-Nya maka hijrahnya kepada Allah dan Rasul-Nya, dan siapa yang hijrahnya kerana dunia untuk dia dapatinya atau perempuan untuk dikahwininya, maka hijrahnya mengikut apa yang dia hijrah kepadanya”.47 Oleh yang demikian, pihak LZNK sentiasa memberi tumpuan dan fokus kepada semua kakitangannya yang ketika ini seramai 279 orang agar sentiasa mengikhlaskan niat yang betul kerana Allah SWT dalam setiap kursus dan latihan 48 yang berkait dengan pengamalan hisbah dalam aspek kerjaya sama ada secara jangka pendek atau jangka panjang. Seterusnya, bagi aspek kedua iaitu qauliy (perkataan) pihak LZNK menyahut saranan Azrin (2015) yang melaksanakan bacaan Surat Aku Janji yang ditandatangani oleh setiap kakitangan yang baharu berkhidmat di LZNK. Antara perkara yang terkandung dalam Surat Aku Janji LZNK ialah pada ruangan (ii) “akan melaksanakan tugas dengan cermat,bersungguh-sungguh, cekap, jujur, amanah dan bertanggungjawab. Selain itu, dinyatakan juga pada ruangan ke (vii) menyatakan “tidak akan berkelakuan dengan cara yang boleh memburukkan dan mencemarkan nama Lembaga Zakat Negeri Kedah”. Setiap kakitangan akan mengakhiri aku janji mereka dengan menyatakan “saya sesungguhnya faham bahawa jika saya disabitkan kerana telah melanggar Aku Janji ini, saya boleh dikenakan tindakan tatatertib mengikut peraturan-peraturan tataertib yang berkuatkuasa di bawah Lembaga Zakat Negeri Kedah”.49 Antara kelebihan apabila seseorang kakitangan yang baharu dilantik melafazkan aku janji di khalayak ramai adalah bagi mewujudkan kesedaran kendiri bahawa tugas yang diamanahkan kepada mereka adalah berat serta perlu dilakukan dengan penuh kejujuran serta keikhlasan 50. Bagi mewujudkan budaya kerja yang mantap dan jitu dalam kakitangan LZNK, prestasi mereka akan dinilai dalam tempoh dua tahun perkhidmatan seterusnya barulah akan diserapkan ke jawatan tetap ataupun sebaliknya. 47 Hadith riwayat al-Bukhari dalam permulaan kitab Sahihnya, Muslim, No. Hadith: 1907, Abu Daud, No Hadith. 2201, al-Tirmizi, No Hadith: 1646, Ibn Majah, No Hadith.4227). 48 Temu bual Bersama Cik Hartini bt Haliza, Ketua Jabatan Sumber Manusia LZNK dan Puan Nurul Izzah bt Mohd Zabidi, Ketua Bahagian Perkhidmatan dan Pengurusan Profesional di Menara Zakat, Alor Setar pada hari Ahad 26 Mei 2019 jam 11 pagi. 49 Salinan Kakitangan Surat Aku Janji Lembaga Zakat Negeri Kedah Cetakan Terkini 2018. 50 Azrin Ibrahim. (2015). Kepentingan hisbah dan amalannya di Malaysia. Jurnal Islam dan Masyarakat Kontemporari, (11), hlm. 34. 320 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Selanjutnya, bagi aspek yang terakhir iaitu fi’liiy (perbuatan), penerapan nilai murni serta penguatkuasaan undang-undang sedia ada dengan tegas dan mengikut Standard Operating Procedures (SOP) amatlah dititik beratkan. Berdasarkan Enakmen 23 pada Bahagian VI tatatertib dan surcaj 38 (2) beberapa langkah telah dilakukan oleh Bahagian Perkhidmatan dan Pengurusan Profesional sebelum ini kepada kaitangan yang bermasalah seperti dalam Rajah 3; Amaran/ sebutan kes bagi kakitangan yang didakwa melakukan kesalahan. Pihak yang diberi amaran diminta memberikan surat tunjuk sebab kepada Ketua Bahagian Kes dirujuk ke Jawatankuasa Tatertib Lembaga Zakat Negeri Kedah yang dipengerusikan oleh Pengerusi Jawatankuasa Pentadbiran dan Kerjaya. Pihak Jawatnkuasa Tataertib mengeluarkan hukuman seperti turunkan gaji, pangkat atau dibuang kerja Pihak yang didakwa akan diberikan peluang untuk mengemukakan rayuan kepada Jawatankuasa tatatertib Rajah 3: Prosedur hisbah kepada kakitangan LZNK Mengikut rekod LZNK, kali terakhir kakitangan mereka dihadapkan kepada Jawatankuasa Tatatertib Lembaga Zakat Kedah adalah pada tahun 2015. 51 Namun, Bahagian Perkhidmatan dan Pengurusan Profesional di bawah Jabatan Sumber Manusia LZNK sentiasa memberikan penekanan mengenai pengawasan hisbah kepada semua kakitangan LZNK dari semasa ke semasa. CADANGAN DAN KESIMPULAN Terdapat beberapa cadangan dan saranan ke arah penambahbaikkan gerak kerja BPPP dalam melaksanakan hisbah dalam kalangan amil di LZNK berdasarkan perjalanan operasi hisbah di LZNK, antaranya ialah: 1. Setiap pihak yang bertanggungjawab perlu membantu dan bekerjasama bagi memperkukuhkan lagi institusi zakat seperti LZNK khususnya dan Malaysia secara umunya seperti JAWHAR, JAKIM dan Pejabat Peguam Negara bagi memperkasa enakmen dan undang-undang sedia ada. 2. Bidangkuasa yang sedia ada perlu sentiasa diteliti dan diperkemaskan dari semasa ke semasa bagi memantapkan lagi pengurusan zakat khususnya peruntukan yang terkandung dalam Enakmen 23 Lembaga Zakat Negeri Kedah dan negeri-negeri di Malaysia secara umumnya. 3. Bahagian sumber manusia dan kewangan dilihat amat penting dalam mewujudkan proses pelaksanaan hisbah di LZNK yang berkesan dan mapan. Ini kerana kedua-dua sumber 51 Temu bual Bersama Cik Hartini bt Haliza, Ketua Jabatan Sumber Manusia LZNK dan Puan Nurul Izzah bt Mohd Zabidi, Ketua Bahagian Perkhidmatan dan Pengurusan Profesional di Menara Zakat, Alor Setar pada hari Ahad 26 Mei 2019 jam 11 pagi. 321 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 tersebut dilihat menjadi asas penting kepada kelicinan gerak kerja berhubung pengurusan zakat di Negeri Kedah. 4. Jumlah dan kepakaran kakitangan yang mencukupi juga amat penting dalam mewujudkan amalan pemantauan dan penguatkuasaan berterusan dalam mewujudkan pelaksanaan hisbah yang dinamik dan efektif di LZNK. 5. Kajian yang berterusan berkaitan hisbah dalam institusi zakat wajar diteruskan dan diperkembangkan lagi dalam usaha merealisasikan misi dan fungsi urus tadbir institusi zakat yang telus dan diyakini oleh masyarakat. Kesimpulannya, pengaplikasian hisbah merupakan tradisi yang diwarisi oleh tamadun Islam yang menjadi tunjang kepada urus tadbir yang baik terutama kepada institusi Islam yang menguruskan sejumlah besar dana daripada orang ramai iaitu institusi zakat. Usaha berterusan daripada pihak berwajib bagi penguatkuasaan hisbah dalam kalangan amil di LZNK secara tidak langsung akan berusaha mewujudkan benteng keutuhan dan memelihara kemuliaan Islam melalui peranan masing-masing termasuk pengamalan hisbah iaitu al-amr bi al-makruf wa alnahy ‘an al-mungkar. Pengamalan dan pelaksanaan hisbah juga atas kecaknaan agensi, institusi dan organisasi seperti LZNK dapat membantu pemerintah atau kerajaan dalam urus tadbir hal ehwal Islam termasuk pengurusan zakat di Malaysia.Walaupun terpaksa berdepan dengan pelbagai maslaah dan tekanan baik di peringkat dalaman dan luaran, seharusnya ia menjadi suatu pemangkin kepada LZNK untuk benar-benar komited dengan pengamalan hisbah agar kepercayaan muzakki (pembayar zakat) kepada institusi zakat untuk menguruskan agihan dana zakat sentiasa dipandang tinggi serta mencapai keuntungan di dunia dan akhirat. 52 Bibiliografi Abdul-Wahab, Mohamed et al., (1995), “Malaysia (A Case study of Zakah Management)”, in el-Ashker and Sirajul Haq (eds.), Institutional Framework of Zakah: Dimensions and Implications, Jeddah: IRTI/ IDB, h. 298. Aku Janji Lembaga Zakat Negeri Kedah Cetakan Terkini (2018) Lembaga Zakat Negeri Kedah al-Ghazali, Abi Ḥamid Muḥammad. (1939). Iḥya’ ‘Ulum al-Din. Jil. 2. Miṣr: Shirkah Maktabah wa Matba‘at alBabi al-Halabi wa Awladihi; al-Mawardi. 2006. al-Ahkam alSultaniyyah. al-Qahirah: Dar al-Hadith; Mubarak, Muhammad ‘Abd al-Qadir. 1967. alDaulah wa Nizam al-Hisbah ‘inda Ibn Taimiyyah. Dimashq: Dar al-Fikr. al-Ghazali, Abu Hamid Muhammad bin Muhammad. (1982) . Ihya’ cUlum alDin. Jil. 2. Bayrut, Lubnan: Dar al-Macrifah hlm. 306 al-Mawardi, Abu al-Hasan Ali Ibn Muhammad Ibn Habib al-Basri. (1989). Ahkam alSultaniyyah wa al-Wilayah al-Diniyyah. Kuwayt: Maktabah Dar Ibn al-Qutaybah hlm. 315-316 al-Shihawi, Ibrahim Dasuqi. (1962). al-Hisbah fi al-Islam. Qaherah: Maktabah Dar al-Urubah hlm. 9. Al-Ghazaliy, Abu Hamid Muhammad Muhammad, (1968), Ihya’ ‘Ulum ad-Din, Qahirah: Muassasah al-Halabi wa Syurakah. 52 Mohd. Affandi Hassan. (1989). Pendekatan Tawhid dalam Pengurusan dan Pentadbiran Awam: Konsep, Prinsip dan Model Alternatif. Kuala Lumpur, Bukit Kiara, INTAN: Biro Penyelidikan dan Perancangan (BIRO). 322 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Auni Abdullah. (2014). Dinamika Pengurusan Islam: Pencetus Kegemilangan Tamadun. Kuala Lumpur: Akademi Pengurusan YaPEIM; Muhammad Idris Abdul Raof al-Marbawi. (2008). Kamus Idris al-Marbawi: Arab-Melayu. t.tp: Dar al-Fikr. Azah Abd Rahman, (1992), al-Hisba in the Thought of Ibn Al-Ukhuwah, Disertasi Sarjana yang diserahkan kepada Kulliyyah Economics and Management, Universiti Islam Antarabangsa Malaysia (IIUM). Azrin Ibrahim. (2015). Kepentingan hisbah dan amalannya di Malaysia. Jurnal Islam dan Masyarakat Kontemporari 11: hlm. 26-39. Ibn Khaldun, (1930), Muqaddimah, Qahirah: al-Matba’at al-Zariyyat. Ibn Khaldun, Abū Zayd cAbd al-Raḥmān Ibn Muḥammad al-Ḥaḍrami. (1961). Muqaddimah Ibn Khaldun. Bayrut: Dar al-Fikr hlm. 225 Ibn Manzur, (1973), Lisan al-‘Arab, 15. Beirut: Dar Sadir. Ibn Taymiyyat, Ahmad Ibn ‘Abd al-Halim, (1973), Al-Hisbah fi al-Islam aw Wazifat alHukumat al-Islamiyat, Beirut: Dar al-Fikr. Ibrahim Dasuqi, (1962), al-Hisbah fi al-Islam, Qahirah: Maktabat Dar al-‘Urubat. Jasni Solong dan Anwar Muhammad Ali (2012). Kajian Perbandingan Dalam Pentadbiran Undang-Undang kutipan Zakat di Provinsi Aceh dan Negeri Kedah, Kajian Malaysia 30(1), 2012, hlm. 108. Laman Web Rasmi Majlis Agama Islam Negeri Kedah Darul Aman. 2013. Mengenai MAIK. Sejarah Penubuhan. http://www.maik.gov.my/index.php?q=content/sejarah-penubuhan. Lembaga Zakat Negeri Kedah (2018) diakses daripada https://www.zakatkedah.com.my/profil-lznk/ Mahamad Naser Disa. (2011). Kedaulatan Majlis Agama Islam Negeri Sebagai Pihak Berkuasa Agama Islam Negeri di Bawah Naungan Raja-Raja Melayu. Putrajaya: Jabatan Kemajuan Islam Malaysia (JAKIM). Mardzelah Makhsin. (2008). Hisbah: Sistem Pengawasan dan Etika Pengurusan Islam. Sintok: Penerbit Universiti Utara Malaysia Md Zyadi Tahir & Mariani Majid (1999), “Prestasi Kutipan Dan Agihan Zakat di Malaysia”, Pascasidang Seminar Pengeluaran Awam dan Swasta: Justifikasi dan Realiti di Malaysia. Bangi: Fakulti Ekonomi, Universiti Kebangsaan Malaysia, hh. 293306 dan Nor Ghani Md Nor, Mariani Majid, Jaafar Ahmad dan Nahid Ismail (2001), “Can Privatization Improve Performance? Evidence from Zakat Collection Institutions” (Kertas Kerja Bengkel Ekonomi Islam. Fakulti Ekonomi, Universiti Kebangsaan Malaysia). Mohd Miqdad Aswad Ahmad, Zanirah Mustafa@Busu & Badriah Nordin. 2016. Pemerkasaan masjid melalui sistem hisbah. UiTMT E-Academia Journal 5(2): 66-72. Mohd. Affandi Hassan. (1989). Pendekatan Tawhid dalam Pengurusan dan Pentadbiran Awam: Konsep, Prinsip dan Model Alternatif. Kuala Lumpur, Bukit Kiara, INTAN: Biro Penyelidikan dan Perancangan (BIRO). Muhammad Syahir Abu Bakar, Wan Fariza Wan Alyati Wan Zakaria, dan Kamaruddin Salleh, (2017) Perlaksanaan hisbah di Malaysia pada masa kini: perkembangan dan halangan. Al-Hikmah, 9 (2). hlm. 167-185. Pusat Pungutan Zakat Wilayah Persekutuan (2006), Laporan Zakat. Kuala Lumpur: Pusat Pungutan Zakat Wilayah Persekutuan, hlm. 24. Qaradawi, Yusuf al- (2000), Fiqh al-Zakah, Vol II, english translation by Monzer Kahf, Jeddah: Scientific Publishing Centre, King Abdulaziz University, hlm. 124. Sanep Ahmad, Hairunnizam Wahid dan Adnan Mohamad (2006), “Penswastaan Institusi Zakat dan Kesannya Terhadap Pembayaran Secara Formal di Malaysia”, International Journal of Management Studies 13 (2), hlm. 179. 323 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Sophian Bin Rambli, Engku Ahmad Zaki Engku Alwi, Imam Fauji. (2018). Amalan Hisbah Dan Prospek Terhadap Pengurusan Akidah Di Malaysia: Satu Tinjauan Awal. Halaqa: Islamic Education Journal, 2 (1), hlm. 1-11 Syed Salim Syed Shamsuddin & Hasnizam Hashim. (2017). Konsep pengawasan moral dan hak asasi manusia: tinjauan mengikut perundangan syariah. Malaysian Journal of Syariah and Law, 6, hlm. 114-137. Umar Sulaiman Al-Asyqar. (2006) Fiqih Niat. Jakarta: Gema Insani Undang-Undang Negeri Kedah Darul Aman (2015) Enakmen 23 Enakmen Lembaga Zakat Negeri Kedah Darul Aman. Percetakan Nasional Malaysia Berhad hlm. 22. Zaini Nasohah, (2000), Pentadbiran Majlis Agama Islam Negeri-Negeri di Malaysia: Perkembangan serta Bidang Kuasa Menurut Peruntukan Akta dan Enakmendalam Jurnal UndangUndang IKIM Vol. 6 No. 1 Januari-Jun 2000, Institut Kefahaman Islam Malaysia (IKIM), Kuala Lumpur, hlm. 71-72. Zaydan, ‘Abd al-Karim. (2011). Niẓam al-Qaḍha’ fi al-Shari’ah al-Islamiyyah. Bayrut: Muassasah al-Risalah Nashirun. Temubual Temu bual Bersama Cik Hartini bt Haliza, Ketua Jabatan Sumber Manusia LZNK dan Puan Nurul Izzah bt Mohd Zabidi, Ketua Bahagian Perkhidmatan dan Pengurusan Profesional di Menara Zakat, Alor Setar pada hari Ahad 26 Mei 2019 jam 11 pagi. 324 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 AMALAN INTEGRITI DALAM INSTITUSI PEMBANGUNAN BERTERASKAN ISLAM DI MALAYSIA: ANALISIS BERDASARKAN PELAN INTEGRITI Afifi Farhana Mhd Poad Azrin Ibrahim Pusat Kajian Pengurusan Pembangunan Islam (ISDEV) Universiti Sains Malaysia (USM) 11800 Pulau Pinang, Malaysia E-mel: [email protected] E-mel: [email protected] Abstrak: Muktahir ini, isu rasuah, penyelewengan kuasa, pecah amanah, ketirisan sering menjadi topik hangat di media massa. Hal yang demikian juga berlaku di institusi pembangunan berteraskan Islam. Jika diperhalusi, institusi pembangunan berteraskan Islam di Malaysia mempunyai pelan, dasar dan unit integriti yang tersendiri untuk memastikan para pekerja sama ada pegawai atasan atau pekerja am tidak terlibat dengan unsur-unsur negatif yang mampu meruntuhkan matlamat institusi terbabit. Namun, jika dilihat kepada indeks yang dikeluarkan oleh Transperancy International pada tahun 2019 memperlihatkan isu rasuah pada tahun 2017 dan 2018 Malaysia berada pada tangga ke-47 yang mana telah menurun dari tahun sebelumnya. Persoalannya, apakah amalan integriti yang diamalkan dalam institusi pembangunan berteraskan Islam di Malaysia dalam visinya untuk mewujudkan pengurusan yang cekap dan berkesan mengikut landasan syariat? Sehubungan dengan itu, kajian ini mempunyai dua objektif utama iaitu untuk mengenal pasti amalan integriti melalui pelan integriti yang diguna pakai dalam tiga institusi pengurusan pembangunan berteraskan Islam di Malaysia, kedua; menganalisis amalan integriti di tiga institusi terbabit dan kaitannya dengan pelan baharu negara iaitu Pelan Anti Rasuah Nasional (NACP). Oleh yang demikian, untuk mencapai objektif tersebut kajian ini menggunakan reka bentuk kajian kualitatif dengan kaedah pengumpulan data kajian dokumen. Data yang diperoleh melalui kajian dokumen akan dianalisis menggunakan kaedah analisis kandungan. Dapatan kajian mendapati bahawa amalan integriti dalam institusi pembangunan berteraskan Islam adalah berasaskan empat tahap yang dilihat mampu untuk melahirkan pekerja yang berintegriti serta dapat mencapai matlamat negara untuk membasmi masalah rasuah dan sebagainya. Kata kunci: amalan integriti, institusi pembangunan berteraskan Islam, pelan integriti. PENDAHULUAN Integriti merupakan satu nilai penting yang harus dimiliki oleh setiap manusia bagi memastikan agar setiap tindakan dan amalannya tidak termasuk dalam perkara-perkara yang boleh membawa kepada kemudaratan diri sendiri dan orang lain. Hal ini disebabkan, integriti merupakan nilai kebolehkepercayaan yang menjadi pengukur kepada keberkesanan dan memberi impak yang baik kepada tingkah laku dan pandangan masyarakat kepada diri dan sesebuah institusi (Kamarudin Musa, Norizan Saad & Mohd Asri Mohd Noor, 2018). Setiap perkara yang melanggar prinsip moral seperti salah guna kuasa, rasuah adalah suatu amalan 325 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 yang tidak berintegriti yang mampu menyumbangkan kepada ketidakseimbangan sosioekonomi dan dapat menghakiskan nilai baik dalam diri manusia (Jabatan Kemajuan Islam Malaysia, 2014). Menurut Nor Akrimi Mohd Ali dan Anuar Puteh (2017) setiap perkara yang dilakukan secara betul dan benar yang menghubungkan kepada persoalan dosa dan pahala, syurga dan neraka dan dapat memotivasikan manusia untuk meninggalkan sesuatu perkara yang dilarang dan keji adalah merupakan integriti. Integriti berasal dari perkataan Latin iaitu integer yang bermaksud menyeluruh, sempurna dan kesatuan yang teguh (Widang & Fridlund, 2003). Dalam Kamus Dewan (2005) integriti diertikan sebagai kejujuran, ketulusan dan keadaan yang sempurna serta utuh bagi mempertahankan diri atau institusi dari sebarang penyelewengan seperti rasuah dan sebagainya. Melihat kepada kepentingan integriti kepada individu, masyarakat, institusi dan negara, pelan integriti telah dibangunkan bertujuan agar garis panduan dapat dibina dalam memperkukuhkannya dan mengaplikasikan dengan sebaiknya dalam institusi bagi memberi kesan yang baik kepada individu, institusi dan negara amnya. Pelan integriti dibangunkan adalah berbeza mengikut fungsi dan peranan sesebuah institusi, namun tujuan utamanya adalah bertujuan untuk mewujudkan suasana integriti dalam institusi terbabit melalui amalan, pelan tindakan dan sebagainya. Oleh yang demikian, kertas kerja ini bertujuan untuk menganalisis amalan integriti dalam institusi pembangunan berteraskan Islam berpandukan pelan integrti institusi terbabit. Lantaran itu, kertas kerja ini dibahagikan kepada lima bahagian bermula dengan pendahuluan, institusi pembangunan berteraskan Islam, amalan integriti dalam institusi pembangunan berteraskan Islam yang terpilih iaitu Jabatan Kemajuan Islam Malaysia (JAKIM), Lembaga Tabung Haji (LTH) dan Jabatan Kehakiman Syariah Malaysia (JKSM), amalan integriti dan peranannya dalam NACP, dan kesimpulan. INSTITUSI PEMBANGUNAN BERTERASKAN ISLAM Institusi pembangunan berteraskan Islam merupakan suatu institusi yang meliputi pengurusan dalam bentuk hubungan manusia dengan Allah SWT, hubungan sesama manusia dan hubungan manusia dengan alam (Muhammad Syukri Salleh, 2003). Institusi pembangunan berteraskan Islam beroperasi bertunjangkan ajaran Islam iaitu bersifat bersih daripada sifat-sifat negatif dalam pelbagai aspek seperti peribadatan, pendidikan, perbankan, kewangan, sosioekonomi, pentadbiran, perundangan, perubatan serta kemasyarakatan (Fadzila Azni Ahmad, 2010; 2013). Hal ini disebabkan, institusi pembangunan berteraskan Islam wujud dari epistemologi Islam yang berakar umbi dari empat sumber utama iaitu al-Qur’an, Hadith, Ijma’ dan Qiyas yang membentuk tasawur Islam (Muhammad Syukri Salleh, 2003). Sementara itu, Fadzila Azni Ahmad (2013) telah menyenaraikan institusi pembangunan berteraskan Islam kepada tiga kategori utama iaitu ijtima’iyy, siyasi dan tijari. Institusi ijtima’iyy merupakan organisasi yang tidak bertujuan untuk mencari keuntungan sebaliknya bertujuan memenuhi tanggungajwab sosial dan keperluan hidup umat Islam. Institusi siyasi pula adalah untuk kepentingan agama dan umat Islam dengan tujuan memenuhi strategi tertentu. Institusi tijari ialah pula merupakan institusi yang berorientasikan komersialisasi yang berlandaskan syariat Islam. 326 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Institusi pembangunan berteraskan Islam telah berkembang pesat dalam beberapa buah negara terutamanya di Malaysia yang dilihat semakin terkehadapan berbanding dengan nagara-negara Islam yang lain (Fadzila Azni Ahmad, 2013; Abd Hadi Borham, Wahyu Hidayat Abdullah, Mohamad Marzuqi Abdul Rahim dan Muhammad Hasbi Abdul Rahman, 2017). Buktinya, institusi pembangunan berteraskan Islam dalam beberapa bidang utama seperti sektor ekonomi, perbankan, pendidikan dan pengurusan telah dibina dengan menjalankan urusan menggunakan perkaedahan yang bertunjangkan syariat Islam. Untuk memastikan institusi ini terus berkembang berlandaskan garis panduan yang betul dan sesuai dengan saranan kerajaan, terdapat institusi yang telah mewujudkan Pelan Integriti yang tersendiri bagi menyahut seruan kerajaan untuk membasmi masalah rasuah dan sebagainya. Lantaran itu, suptopik seterusnya cuba membincangkan amalan integriti dalam tiga institusi pembangunan berteraskan Islam di Malaysia iaitu Jabatan Kemajuan Islam Malaysia (JAKIM), Lembaga Tabung Haji (LTH), Jabatan Kehakiman Syariah Malaysia (JKSM). AMALAN INTEGRITI DI INSTITUSI PEMBANGUNAN BERTERASKAN ISLAM DI MALAYSIA Jabatan Kemajuan Islam Malaysia (JAKIM) JAKIM merupakan sebuah institusi pembangunan berteraskan Islam yang ditubuhkan pada tahun 1970. Misi utamanya adalah untuk meningkatkan kemaslahatan negara melalui pemerkasaan agensi secar inovatif dan strategik dengan objektf untuk menyebar luas ajaran Islam, membentuk pemimpin dan tenaga kerja yang berwibawa serta menghasilkan sistem pengurusan yang berteraskan nilai dan etika Islam. Oleh yang demikian, untuk memastikan objektif dengan visi dan misi yang dibawa dapat dicapai, JAKIM telah menjadikan pelan integriti sebagai pegangan kepada warga kerjanya dengan mengamalkan amalan-amalan tersebut: i. ii. iii. iv. v. Bekerja dengan keimanan dan ketakwaan Bekerja dengan professional Bertindak dengan satu pasukan Bersedia untuk memimpin dan dipimpin Berkhidmat untuk kebahagiaan semua Lantaran itu, untuk memastikan amalan ini dapat dipupuk pada warga kerja, JAKIM telah meningkatkan kesedaran dan kefahaman dan pengahayatan nilai murni dan integriti dengan melaksanakan program penggalakan amalan nilai-nilai murni antaranya dengan memberi perhargaan kepada pekerja yang menunjukkan integriti cemerlang, melaksanakan kempen dan program tazkirah, bacaan yasin dan lain-lain. Lembaga Tabung Haji (LTH) LTH merupakan salah satu institusi pembangunan berteraskan Islam yang menguruskan kemudahan Jemaah haji negara secara komprehensif dan sistematik. Misi utamanya adalah memperkasakan ekonomi ummah dan memberi perkhidmatan yang cemerlang. Oleh yang demikian, bagi memastikan pengurusannya terjamin dan bebas daripada masalah negatif, LTH telah membangunkan pelan integriti yang tersendiri dengan mengetengahkan amalan-amalan berikut untuk memastikan agar setiap pekerja menjalankan kerja dengan amanah. i. Memberikan Pendidikan 327 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 ii. iii. iv. I. Mengenalpasti kelemahan Memantau proses kerja Memberi hukuman kepada mereka yang terlibat dengan dengan kesalahan Mengiktiraf anggota yang berintegriti Berdasarkan rangka kerja integriti yang dilaksanakan oleh LTH ia memperlihatkan bahawa wujudnya persamaan amalan yang dikemukakan oleh JAKIM dan LTH dalam memperkukuhkan lagi integriti setiap warga kerjanya. Perkara yang sama dilihat menjadi amalan di institusi yang lain seperti Jabatan Kehakiman Syariah Malaysia (JKSM). Jabatan Kehakiman Syariah Malaysia (JKSM) JKSM telah ditubuhkan pada 1 Mac 1998 dengan misi untuk meningkatkan kecekapan dan keseragaman dalam sistem pentadbiran kehakiman Syariah di seluruh Malaysia. Bagi memastikan kecekapan dan keseragaman dapat dilakukan, JKSM telah membangunkan pelan integriti dengan mengaplikasikan beberapa amalan agar dapat melahirkan para pekerja dan pihak pengurusan yang berintegriti dalam menjalankan amanah. Berikut merupakan amalan integriti yang diaplikasikan dalam JKSM: i. ii. iii. iv. v. vi. vii. Penghayatan – memberi kefahaman dan kesedaran berintegriti Pengukuhan – bermula dengan pihak atasan dan menjadikan pemimpin sebagai role model Pencegahan – membaiki kelemahan dengan maklum balas dan audit Komunikasi – memberi penjelasan tentang integriti Pengiktirafan – penilaian dan penghargaan kepada warga kerja yang berintegriti Punitif – tindakan tatatertib yang adil Pemulihan – kaunseling dan motivasi Berdasarkan amalan integriti daripada ketiga-tiga institusi memperlihatkan bahawa amalan integriti yang diguna pakai dan dipraktikkan dalam sesebuah institusi adalah berdasarkan kepada empat tahap iaitu pengetahuan, perjalanan kerja, pengiktirafan dan tindakan. Berikut diringkaskan amalan tiga institusi berdasarkan empat tahap yang telah disebut: INTEGRITI 328 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Rajah 1: ringkasan amalan integriti berdasarkan tiga pelan integriti institusi pembangunan berteraskan Islam Rajah 1 memperlihatkan bahawa amalan integriti yang dilaksanakan oleh institusi pembangunan berteraskan Islam adalah berlandaskan kepada empat tahap iaitu dengan pengetahuan, perjalanan kerja, pengiktirafan dan tindakan yang seterusnya mampu memastikan agar nilai integriti wujud dalam diri setiap warga kerja dan memberi kesan yang baik kepada institusi terbabit. AMALAN INTEGRITI DAN PERANANNYA DALAM NACP Rentetan pentingnya integriti dalam membasmi masalah rasuah, kerajaan melalui Perdana Menteri Malaysia ke-7, YAB Tun Dr. Mahathir bin Mohamad telah memutus dan membangunkan pelan terbaharu menggantikan Pelan Integriti Nasional iaitu Pelan AntiRasuah Nasional atau National Anti-Coruption Plan (NACP) yang merupakan salah satu anasiatif kerajaan menggabungkan usaha tadbir urus, integriti dan antirasuah (NACP, 2019). Perbezaan utama NACP dan PIN adalah dari sudut perlaksanaannya dimana PIN secara umumnya berperanan untuk membudayakan integriti dalam masyarakat dan NACP pula adalah bertujuan untuk memberi tindakan kepada mereka yang terlibat (Tun Dr. Mahathir bin Mohamad, 2019). Berdasarkan analisis yang dilakukan terhadap amalan integriti dalam pelan integriti sedia ada di tiga buah institusi terbabit memperlihatkan bahawa pelan integriti yang diguna pakai mampu menyempurnakan matlamat NACP. Hal ini disebabkan, tanpa pembudayaan dan amalan yang dilaksanakan, integriti tidak dapat diperkasakan dalam diri individu dan masalah rasuah juga akan terus berlaku. Ia sesuai dengan pandangan Tun Dr. Mahathir bin Mohamad (2019) yang menyatakan bahawa untuk memperkasakan NACP ia perlu meletakkan integriti dan governans sebagai asas-asas dasar yang akan membentuk budaya dan sistem sesebuah institusi. Oleh yang demikian, setiap institusi perlu mengambil kira amalan integriti yang telah disenaraikan dalam pelan integriti yang sedia ada untuk memperkukuhkan lagi usaha dan tindakan agar ia terus dapat memastikan gejala tidak sihat seprti rasuah dapat dibenteras dan mencapai matlamat kerajaan yang terbaharu dalam menghapuskan rasuah khususnya dalam institusi dan umumnya kepada negara. KESIMPULAN Tuntasnya, amalan integriti memainkan peranan yang penting kepada setiap individu dan institusi bagi memastikan gejala rasuah, salah guna kuasa dan lain-lain dapat dibenteraskan. Pelan integriti yang telah dibangunkan dilihat menjadi suatu rujukan kepada sesebuah institusi bagi melaksanakan integriti dalam organisasi mereka. Melalui pelan integriti juga, institusi dapat merancang dan menguruskan sebarang tindakan bermula dengan pengetahuan sehingga kepada hukuman kepada mereka yang melanggar etika yang telah ditetapkan dengan baik tanpa berlaku masalah. Oleh yang demikian, pelan integriti dilihat penting untuk diteruskan agar integriti dapat diperkukuhkan sesuai dengan matlamat NACP yang bertujuan untuk membenteras rasuah yang berleluasa. PENGHARGAAN Penghargaan kepada Universiti Sains Malaysia menerusi Geran Universiti Penyelidikan Individu (RUI) bertajuk Model Psiko-Hisbah untuk Penilaian Prestasi 329 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 (1001/CISDEV/8016039) kerana telah membiayai sebahagian daripada kajian yang dilakukan ini. RUJUKAN Abd Hadi Borham, Wahyu Hidayat Abdullah, Mohamad Marzuqi Abdul Rahim dan Muhammad Hasbi Abdul Rahman. (2017). Imperatif institusi masjid dalam pendedahan Islam kepada pelancong. Konferens ICDETAH. Fadzila Azni Ahmad. (2013). Konsep pengurusan institusi pembangunan berteraskan Islam. Kuala Lumpur: Dewan Bahasa dan Pustaka. Jabatan Kehakiman Syariah Malaysia. (2015). Pelan Integriti Jabatan Kehakiman Syariah Malaysia 2016-2018. Diekses melalui http://www.jksm.gov.my/index.php/ms/profiljabatan/dasar/pelan-integriti-jksm-2016-2018. Jabatan Kemajuan Islam Malaysia. (2014). Pelan integriti dan kod etika. Putrajaya: Jabatan Kemajuan Islam Malaysia. Diekses melalui http://www.islam.gov.my/images/e Penerbitan/Pelan_Integriti_dan_Kod_Etika_Jakim.pdf Jabatan Perdana Menteri. (2019). Pelan Antirasuah Nasional 2019-2023. Putrajaya: Pusat Governans, Integriti dan Antirasuah Nasional, Jabatan Perdana Menteri. Diekses melaluihhttp://integriti.my/giacc/wp-content/uploads/2019/01/PELAN ANTIRASUAH-NASIONAL -2019-2023.pdf Jabatan Perdana Menteri. (2019). Teks ucapan YAB Tun Dr. Mahathir bin Mohamad sempena pelancaran pelan antirasuah nasional. Dieskses melalui http://www.jpm.gov.my/sites/default/files/teks%20ucapan/Ucapan%20YAB%20Perd ana%20Menteri%20Sempena%20Pelancaran%20Pelan%20Antirasuah.pdf Kamarudin Musa, Norizan Saad & Mohd Asri Mohd Noor. (2018). Tingkah laku intgeriti dalam pemantapan pengurusan sektor perkhidmatan awam. Management Research Journal, 8 (1), 260-277. Kamus Dewan. (2005). Kuala Lumpur: Dewan Bahasa dan Pustaka. Lembaga Tabung Haji. (t.t.). Pelan integriti tabung haji “integriti amalan saya”. Diekses melaluinhttps://prod-th-assets.s3.ap-southeast1.amazonaws.com/pdf/tabcontent/0/ 2019-02-22/22022019_1.PELAN%2BINTEGRITI%2BTH.PDF?5NrTGvvvzt 9lDbdsz8Mp7J4gh ZJQ7OYs= Muhammad Syukri Salleh. (2003). 7 Prinsip Pembangunan Berteraskan Islam. Kuala Lumpur: Zebra Editions Sdn. Bhd. & Pulau Pinang: Projek Sains Kemasyarakatan, Universiti Sains Malaysia. Nor Akrimi Mohd Ali & Anuar Puteh. (2017). Penghayatan ihsan sebagai medium pengukuhan budaya kerja berintegriti. Fikiran masyarakat, 5 (3), 112-118. Widang I, Fridlund B (2003) Self-respect, Dignity and Confidence: Conceptions of Integrity Among Male Patients. Journal of Advanced Nursing 42 (1), 47. 330 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 SOCIAL WELFARE AND ROLE OF WOMEN IN MUSLIM SOCIETY (FROM HISTORICAL PERSPECTIVE) Noor-us-Sabah M.Phil Islamic Studies Shiblee College for Women, Madina Town, Faisalabad-38000, Pakistan Cell No. 0321-7820737 [email protected] Abstract: The concept of spirituality and religion with perspective to social welfare enhances overall well-being by Muslim women. An Islamic yesteryear reveals that women have condescending enlightenment and erudition in social welfare execution. From the very outset of Islam, both Men and Women have played vital role in social welfare of crown of creation. Both genders work on societal, ethical and moral practice and their works resonate and prompt as devotion. But the people extort and change the Islamic principles for women. All societal and cultural rules are made by men and they do not consider the work of women as resonant as men’s works are. In the past, women considered as property and sold or bought and had no value. Different cultures and civilizations of different religious and dogmas did not give respect to women. And before Islam, the land of Arab presented the heart wrenching condition of women. But history also reveals that it is the doctrine of Islam which makes people learn ethics, moral values and gives respect to women. Muslim women play pivotal role in spiritual and social practices for the crown of creations. Therefore, social welfare illuminates Islamic practices for mankind and alternates the social depression and deprivation. “There will be nothing weighing heavier on the scales of a Muslim in the Hereafter than good morals. Allah the Almighty hates those who act and speak ill”. (Tirmidhi, Birr, 62) Keywords: Islam, Muslim Women, Crown of creation, Social practice, Spiritual services, Social welfare Introduction ُ ‫اس إِّنَّا َخلَ ْقنَا ُكم ِّمن ذَك ٍَر َوأُنث َ ٰى َو َجعَ ْلنَا ُك ْم‬ ‫ارفُوا ۚ إِّ َّن أ َ ْك َر َم ُك ْم‬ ُ َّ‫” يَا أَيُّ َها الن‬ َ ‫شعُوباا َوقَبَائِّ َل ِّلت َ َع‬ َّ ‫َّللاِّ أَتْقَا ُك ْم ۚ ِّإ َّن‬ َّ َ‫ِّعند‬ )1(“‫ير‬ ٌ ‫َّللاَ َع ِّلي ٌم َخ ِّب‬ From elementary enlightenment, woman had played a key role in man's creation with men. Later people began to exploit women by making them a model for their purposes and goals. All the principles and rules of civilizations and laws are made for men, and the woman is excluded from the human race. The woman was only considered a gender and unprofitable property like a time and land. Like all different nations and civilizations, other religions did not give women legitimate respect. In this context, if we validate and analyse the Arab land, then the condition of woman was pathetic and miserable. The unusual behavior was his reward. The Quran secured cruel behavior with the woman before Islam. ‫”واذا بشر احد هم باال نثی ظل وجهہ مسودا وهو کظيم يتواری من القوم من سؤ ئ‬ ‫ما بشر‬ )2(“‫بہ ايمسکہ علی هون ام يدسہ فی التراب االسآئ مايحکمون‬ "And when some of them are given a good news to the girl, her face becomes black and becomes full of anger, hiding from the people, because of the good news of the evil which was given to him (whether it was sent Keep it or burst it in dust) " 331 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The Prophet (peace and blessings of Allaah be upon him) did not claim the honor and glory of women while following the Quranic Rights, but in the fields of wisdom, bravery and devotion, civilization and hypercivilization, women were erected equal to men. In Quran AlAhqaf describes this as follows: (3)“ۚ ‫” َو ِلك ٍُّل د ََرجَاتٌ ِم َّما ع َِملُوا‬ “And for each and every has one according to what he did.” Women follow behind the teachings of Holy Prophet as men performed. Like other fields of life, Muslim women have also mentioned memorable and insignificant impressions in the field of Social welfare and Sufism. From the start of Islam to today, "the role of Muslim women in philanthropy and universal goodwill" is worth seeing. In men, where the companions of the Prophet (peace and blessings of Allaah be upon him), “Taabiein” (peace and blessings of Allaah be upon him), “Taba Taabiein” ,the son of Imams, the scholars, “Mohadaseeno Mufasreen”, “Mufaqreeno Mujtahideen”, Literati and Islamic jurist were born in the same society where women were famous for their knowledge, bravery, wisdom and politics, sufism and piety and philanthropy and social welfare. Amphioxus Meaning of Service or Welfare Ibne Manzoor African wrote in his book “Moajaum” that the word “‫ ” َخد َِّم‬and “welfare” means to serve. ‫ وال بد لمن‬،‫ واحد الخدم و تخدمت خادما الی اتخذت‬:‫ والخادم‬،‫ الخدم‬:‫ ال َخدَم‬:‫”خدم‬ )4(“‫لہ خادم ان يختدم الی يخدم نفسہ۔‬ bne Faris wrote in his book )5(“‫”خدمہ يخدمہ فهو خدم‬ Mean “Servant” Terminological meaning of Service or Welfare The word “SERVANT” has the same meaning and usage in the language of Urdu, English and Arabic. Similarly the word “servant” is used in the sense of “helper”, “attendant”, “supporter” and “retainer”. In encyclopedia of National Language Promotion Department, the word “welfare” means “to support”, “to take care”.(6) Molvi Kareem-ud-din writes “Servant” means “to serve” (7) Syed Tasdeek Hussain wrote about “servant” that “to serve” (8) In Urdu-Daira-Maarif-eIslamiah, “servant” means “to do welfare” and “to serve” (9) The plural noun of “SERVANT” is “‫ ” َخدَم‬and plural is “‫” َخدَم‬. What is Social Welfare To worship Almighty Allah and to serve humanity are two important parts of Islamic teachings. 332 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 )10(“‫ والشفقۃ علی خلق هللا‬،‫”التعظيم ال امر هللا‬ "It means to respect orders of Allah Almighty and to serve humanity." There are two kinds of worships in Islam. One is Rights of Allah and another one is Rights of human beings. There are two kinds of successes mention in Islam. One is worldly success and another one is afterlife success. Worldly success makes man respectable and gets wealth after fulfilling religion and worldly criteria. Afterlife success achieves through social welfare and service. Mujajad-ud-din Mohammad Bin Yaqoob Alferoz Abaadi writes that success (falah) is based on four things. i. ii. iii. iv. BAQA BLA FANA ‫بقابًل فناء‬ GHANA BLA FAQAR ‫غنا بًل فقر‬ IZZAT BLA DOOLAT ‫عزت بًل دولت‬ ILM BLA JAHAL ‫(علم بًل جہل‬11) Islam is the only religion which focuses on social welfare from the very first day. In European states, the term “Welfare State” introduced in 1909 and it was applicable in 1930. (12) Titnus elaborates the meaning of social welfare in these words: “All collective interventions to meet certain needs of individual and/or to serve the wider interests of society; [these] may be broadly grouped into three major categories of welfare: social welfare, fiscal welfare and occupation al welfare.”(13) In international encyclopedia of social sciences, social welfare is defined as: “Activities that directly concern the economical and social well being of individuals and families. (14) Social welfare is a broad term. This word carries a deep and vast meaning. The word “social” means that all the living beings on this planet whether they are humans and animals and to serve these things are our moral and religious responsibility. Allah has created different kinds of things e.g. human beings, plants and animals and these are all included in creature of Allah and to take care of all these things are like doing social service and welfare. The Holy Quran gives the characteristics of believers in many surahs and these traits are to spend money in the way of Allah, to take care of orphans and to feed poor people. Holy Prophet (P.B.U.H) served humanity for whole of his life. When he (P.B.U.H) made the foundation of Islamic state, he said in his first sermon: ‫”افشوا السًلم وصلوا االرحام واطعموا الطعام وصلوا بالليل والناس نيام تدخلوا‬ )15(“‫الجنۃ بالسًلم‬ It means: “Spread peace (Islam), to feed, do act of good behavior, to say prayers in night and doing all this all of you enter into jannah.” 333 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Social welfare is the basic education of Islam. From Islamic point of view, to respect and to serve humanity is important things. Everyone is equal in the eyes of Allah. It is also an old tradition to serve humanity and to help and support needy people. The definitions of social welfare vary from historical perspective and for different countries and cultures. Types of social welfare There are different types of social welfare in Islam; i. To feed pauper and the poor, ii. To make Muslim happy, iii. To eliminate distress and grief of people, iv. Not to reveal secret, v. To help and support people, vi. Do good acts with widow, vii. Do good acts with orphans, viii. To take care of orphans, ix. To build hotel for guests, x. To do plantation, xi. To do good acts with neighbors, xii. To build mosques, xiii. To spend in the way of Allah, xiv. To free the servants, xv. To be humble with captive and slaves and xvi, To forgive the debts of debtors The Holy Quran and Hadith focus on social welfare and service. All these above mentioned types of social welfare complete the religion of Muslim. Allah says that those people who love Allah and feed the poor are true believer of Allah. )16(“‫”ويطعمون الطعام علی حبہ مسکينا ويتيما و اسيرا‬ “And they (Muslims) in love of Allah feed pauper, orphan and captive” Hazrat Abdullah Bin Umro Bin aalaas (R.A) anecdotes that somebody asks from Holy Prophet (P.B.U.H) which Islam is better? ‫ تطعم الطعام و تقرا السًلم علی من عرفت و من لم‬:‫” ای السًلم خير قال‬ )17(“‫تعرف‬ “It is Islam to feed people whether you know him or not” To do social welfare is a spiritual merit and without any discrimination, Islam gives order to both men and women to do social welfare and service. The social welfare of Muslim women is more resonant than men’s work. Muslim women play an important role in spiritual and social practices for the whole mankind. Role of Muslim women in Social Welfare Ummahatul Momineen, daughters of Holy Prophet (peace and blessings of Allah be upon him) , “Sahabiyaat” and sufi women are remembered for their historical and commendable work. In every age, such almighty and the most holy people were there to guide people towards enlightenment. Muslim women seem prominent in public training, purification of the self and guiding towards the light of Divine recognition, social service and welfare from the historical context. They did not demonstrate even less capabilities in the spiritual training of the human being and moral improvement. History is witnessing that the ranks of the people who serve on the earth are justified by holy souls and non Muslims also play vital role in social welfare. But in the follow-up of the Sunnah of Prophet (peace and blessings of Allah be upon him) , the saints and Sufis are prominent to follow Sunnah. There are not only men in this field but also women are happy with heart and soul. 334 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 During a period of time, strange conflicts continue between the east and west regarding the woman. The West is using slogan of Feminism and the East is using the slogan to protect women. In fact, the West made women a gender market; the East Middle also exploited them in the face of religion. Therefore, it is necessary that the world should be introduced to such women who lived in the Middle East and chose the right path not only for themselves, but also guided others and to serve humanity and made themselves useful and helpful for others. They made a smooth path to eternal happiness and guidance. Because the Quran also teaches it: "There is a wide range of majesty, al-Qafhaaf, 91 and each is according to what they have done." It means that Islam eliminates the particularization of men and women in practice. If we take a look on the life of the wives of the Holy Prophet ((peace and blessings of Allah be upon him), the characteristics like to help the disabled people, condescension with orphans, charity for the sake of Allah are prominent part of their lives and Muslim women follow these attributes and these attributes and virtues are also part of Muslim women who truly follow UMMAHATUL MOMINEEN. Hazrat Sauda (R.A) and Hazrat Zainab binte Jahash (R.A) were the wives of Holy Prophet (P.B.U.H). Both had the generous and soothing heart. They removed the tegument and worked on tanning as well. Holy Prophet (P.B.U.H) suggested spending money on husband and children would get double reward by women. (18) UMMUL MOMINEEN Syeda Zainab Binte Khazima (625) was well known as “Mother of pauper” (Umul Masakeen). (19) She was very helpful towards pauper, the poor and beggars. Umme Mobud (R.A) was a traditional hospitable woman. She provided water, milk and meat to the traveler. From the dark ages till Holy Prophet (P.B.U.H) spent thirteen years of his prophet hood, Umme Mobud was known to do social welfare for many years. (20) Umme Shareek (R.A) fed people and her home was known as “Guest house” (Mehmaan Khanaye Aam). In the reign of caliphate Moatiz Billah (289), two sisters (21) in Magrabai Aqsa (western Aqsa) built universities and hostels for the first time by any woman in 3rd century.(22) One of the sister was Hazrat Umul Baneen Fatima Binte Mohammad Bin Abdullah founded the university named University of Qaroyeen and she bought site of university from her own money. (23) the second sister was Hazrat Maryum Binte Mohammad Bin Abdullah Fahri founded University of Andulusia and also built hostels.(24) She also built mosque which was named as Jamai-al- Undlas. (25) In fact, when the Muslim women are mentioned, only the name of Hazrat Rabia (R.A) is taken by the author, the other names are not searched for, so the scholars do not know them. If the history of Islam is studied, then there is a significant number of women who have been associated with social welfare and service. After the names of UMMAHATUL MOMINEEN, there are other names of Muslim women like Hazrat Mu'aaza Adwiyah. Mu'awaza binte Abdullah obtained the knowledge from UMMUL MOMINEEN, Hazrat Aisha (R.A), Hazrat Ali ibn Abi Talib (R.A) and Hasham bin Aamir (R.A), honored to meet all these historical personalities and narrating hadeeth. (26) Another important Muslim woman, Hazrat Um-ul-Muslim al-Khulaniya Taabiyah, a piety woman who used to twist and wind fibers was obedient of her husband. She was one of the 335 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 women who willingly and whole heartedly fulfilled the social service and welfare for the sake of Allah. She left all the worldly matters when there was a matter of to spread Islam. She worked with her hands and considered it obsequious and submissive respect.Working is a worship. (27) She made a huge contribution in the social welfare and spent all the money she earned for the sake of Allah. Another famous name is BB Jamal Khatoon (R.A). She was the sister of Mir Qadri who was the famous Waliullah (Allah’ s friend). She got Faiz from Qadri Tariqah (Sufi order). She was a true piety woman. BB was very happy to feed people. There were arranged anchor, which many people used to eat, when the food was ready, she herself started out to distribute food and used to say that no one should be hungry to eat from wherever they come, will be fulfilled. Prince Darashukova writes in his book that once she cleaned 80 kg wheat and kept it in her house, the whole year wheat was used. She used to distribute this wheat among relatives, beggars and poor people. She continued to distribute this wheat for many years(28). The works and social sevices of BB is one of the best example of philanthropy and social welfare of Muslim women. A woman which was commonly known in the women's age, has a name Hazrat HindbinteMehlab. Her theory was that the fraudulent hand always gets Allah’s blessings. Umm Abdullah Al Atki says: "I used to visit Hind binte Mehlab , she used to paternoster (tasbih) on the beads when she got free from paternoster, then she bounced the pearls to us and asked us to divide it. "(29) Hazrat SafiahbinteAbiUbayd spent his wealth immeasurable for the pleasure of Allah Almighty. Social service was her favorite habit. To spend in the way of Allah Almighty was her passion. Undoubtedly, Safia Abi'Abid lifted her life as an ideal woman, an honorable mother and a merciful wife. (30) Another prominent Muslim woman was UmulBanain. She was the true worshipper, Faqiha, and recited the Holy Quran and was the sister of Hazrat Umar bin abdul aziz. Ibn al-Sa'd has mentioned in his book "Tabqaat” that those women who narrated the Hadith in the area of Syria, UMMUL Banin was one of them. (31) Umul Banin made a slave free on every Friday and rode horses to attend Jihad. She fulfilled every social and spiritual matter wisely. She did not accept the amount or material presented on non-sharp manner. She was found generous and got generosity in the inheritance of his father Abdul Aziz. One of the most beautiful ways of depicting her social welfare is that she invited women to her home, dressed them well, gave them money and gave them clothes and distributed Dinar (money) among poor women. (32) In this way, she taught women to serve humanity and made them addicted to do social welfare. One of them also says: (33)“‫”اف للبخل وهللا لوکان ثوبا ا مابسۃ ولوکان طريقا ا ما سلکتہ۔‬ To be malice is quite a sorry figure. By god, if it was a cloth, I would not wear it, and if it was a way, I would never walk on it. 336 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Hazrat Umul Banin had a belief that the reward of generosity would be given in heaven with other righteous deeds. Her view about generosity is that: "By God! Helping others is my priority, it is like to eat the best in extreme hunger and cold water in extreme thirst. " Fatma binte Abdul Malik, a name, is a respected and high-profile character in women. She got prominent name in social service and welfare. Once a woman in Iraq came to Damascus for setting up a scholarship for her orphaned children and asked the address of Umar bin Abdul Aziz's house and went to Bibi Fatima. She was cooking the bread at that time. She crossed her. The woman looked at the wall of the house and surprised and said: “ I came here to avail the blessings of this house so I can make my home liveable but this house is going to be deserted and needs to get more blessings than mine” Fatima answers: "This house is deserted to settle the houses like you." Then the woman discovered the need and when Amirul-Mummunin came home, she introduced her with the appropriate words. He set scholarship for his orphan children. (34) The famous Muslim woman was DaiLadu (R.A)a true believer, piteous and quite godfearing woman. She felt attracted towards mysticism and became mystic in her dealings. Hazrat Sheikh Chishti, whose funeral is in Ajmer Sharif, joined his circle to join Chistia Alia (R.A). She was a fostermother of Shahabuddin Shahjahan who was the Mughal Emperor. (35) Dai Ladu had love for religion. Most of the time kept herself busy in the rememberence of Allah. When she came back to Lahore after taking the blessings of Allah after performing Hajj, then in 1361 dedicated to the establishment of a very precious mosque and religious madrassa. She gave one part of her wealth for running the matters of Madrasah so all the expenses of madrassa would be fullfilled easily. Dai Ladu was a rich woman. There were palaces in the area of Lahore. (36) BB Ume Ali (wife of Ahmed Khuzroya) although she was a girl of well off family. But everything was given to the poor and passing along with Ahmed Khuzroya, who had something to do with them. (37) Then, gradually, it came to pass on that very stage of mysticism where Hazrat Baizid Bastami had to say that the person who wanted to adopt mysticism should learn from Ume Ali. She learned this respect through social welfare and service. Similarly, another Muslim woman, Saedah Zahra Walihullah, was a self-sufficient but wise woman among the lovers of Allah, and was the largest woman among the dedicated and God fearing women. Hazrat Zulnoon Misri (R.A) explains: I was wandering in some tents of Baitul Muqadas (the holy place) that the voice of someone was heard. I followed behind the sound. Suddenly I saw a woman who seems like a burnt wood. She put on the wool woven cloth and made a dark haired curtain. Hardworking made her weak and the pain and sorrow and the love threw her up. I greeted her. She also greeted 337 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 me with my name, Zulunon! I asked how you know my name even though you have not seen me till today. Saying: Habib (Allah) made my head clear and made invisible things clear to me. (38) Similarly, another Muslim woman was Ms. Aisha binte Abi UsmanNissaPori, was a great believer, a God fearing and “Mustajabud dawaat” woman and was rich in wealth. Each of her prayer was accepted. (39) Ms. Aisha binte Abdullah Bakria was known as “Jaidut Teer”. Imam Saqawi states that when a bird comes to her grave in pain and trouble, Allah heals him. Conclusion Spiritual values and practical life can be compatible if we move forward the spiritual light of social welfare and philanthropy. By giving the world a gift of spiritual ideology of social welfare, we can make a human spiritual journey towards the Holy journey and make a connection with the Lord Almighty. The fact is that the circle of the service of humanity is so vast that every person can pay his right on this front. Islam creates passion that man lives in such a way that the well-being springs continue. Many Muslim women are mentioned in the history of the nation, who serve as a believer in social welfare and service. Muslim women presented themselves as a humble person before the Lord Almighty. And they begged forgiveness from God with humility. The social welfare and service of Muslim women is a spiritual guidance for us, if we follow them, not only will we be called an ideal woman, but also in the Hereafter, our status will be very high. The above mentioned examples show the fact that these women served the people with dedication without expecting any reward from them. They did social welfare for the pleasure of ALLAH ALMIGHTY and only expected to get reward from HIM. References Hajjrat: 13 Nahal: 58-59 Al-Aqaf: 19 Ibne Manzoor, Abul fazal jamalud-din Mukaram: Lisanul Arab (Faslul kha) Lmajameeta, Vol 14,1660, Nishtural Hoza Qaem Iran, 1405 AH Ibne Faris, Maqaleesul Lugat Labi Alhassan Ahmad bin Faris bin Zikriya 395 AH, Aljazaul Awal, Darul fikar, p.63 Urdu Lugat, on historical basis, Karachi: Urdu Lugat board, December 1987, Vol.8, p.339 Kareemud din, Molana, Kareemul Lugaat, Multan: Maktaba Imdadia, Babul Kha, p.118 Tasaduk Hussain Rizvi, Syed, Lugaat kishwari, Lahore: Sange meel publications,1986 (Babe khaye Moajma), p.247 Urdu Daira Maarfai Islamia, p.803 Marqaat Sharah Mashkaat, Vol:11, P.290 Alferoz abadi, Mohammad bin Yaqoob, Mujadud din, Basair zawi altamiz, Alqahira: Ahyiaul-batraas islami, P.213, Aljaza-ur- Raba The social science Encyclopedia page: 898 International encyclopedia of social sciences, vol:12, p.142, [New York], The Macmillan and company and the free press, 1968-1979, Author: David L.Sills. Vol L 12, page:142 338 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Author Ibne Abi Shabta, Ch. “MA QAALO FIL BIR WASALAT, C:5, P:217, RAQAM alhadees:25389 ALDAHAR:8 AL jamai Alsahih, Kitabul imaan, Ch. “IT TAAM AL- TAAM MINAL ISLAM, Vol:1, P.12, RAQAM ALHADEES:12 Al-Isti’ab fi ma’rifat-ashah, vol:4, P:1856 Ibn Al-Ash’ath, Abu Dawud, Kifab-ul-zakat ch:9, hadith:1667 Nomani, Shibli, Allamah, Seeratun Nabi (PBUH), Lahre: Al faisal nashran booksellers, v:4 P:168 Andalusi, Ali ibn, Hazm, Jumhara tunishab alarab, P:160 Mubarakpuri, Moulana, Qazi Athar, Khair rl quran ki dress gaoun, p:38 Harran, Taj Alsar Ahmad, Lectured the Muslim worl, Al Riyadh, darolfeker, P:185 As above: 187 As Above: 191 View: Zahbi, Alami, serul Allaam Alnabla, C.4, P:509 Ibne Jawzee, Allama, Saftus Sawfa , Vol.4, p. 178 Dara Shukha, Prince, Qadri, Scinatul awalia, Karachi: Nafis Academy, p. 436, 1975 Ibne Kaseer, Hafiz, Imam, Al-Badayatun Nahahayee, Vol.8, p. 250 See, Kandhalvi, Mohammad Yousaf, Sheikh, Haya Sahahebah, Vol. 2, p. 88 Ibn Kaseer, Hafiz, Allama, Al-Badayatun Nahahayee, J 9, p 139 Ibn Jawzee, Saftus Sawfa, Vol.2,p.478, Haqaqa mehmood taafori darul marfa bairut Zahbi, Allama Serul Allaam Alnabla , Vol.4, p. 343 Nadiwi, Shah Moeenuddin Ahmed, History Islam, Lahore, Maktaba Islamia, Baradum, (chapter Seerat Umar ibn Abdul Aziz) Hajjwari, Usman bin Ali, Syed, kashf Al-Mahjoob, Translator: Allama Fazluddin Gohar, Lahore: Zia ul quran Publications, 2010, p. 246 As above: p. 263 Jami Abdul Rahman, Maulana, Nafhatul Unas Urdu, Translator: Adib Shahir Hazrat Shams Barelvi, Lahore: (R.A).R.R. Printers, Bardom, 2014, P.862 See, Nabani, Mohammad Yusuf, Allama, Al-Alamul-Muhaqqiq, Comprehensive Karamat Aulia, Translator: Prof. Syed Mohammad Zakir Shah Chishti, Sealvi, Lahore: Ziaalqaran Publications, January 2013, Bar II, p. 160 As above : p. 168-169 339 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 DEVELOPMENT OF PEACE AND SOCIAL JUSTICE IN A MUSLIM STATE: METHODOLOGY AND PRINCIPLES IN THE LIGHT OF QURAN AND SUNNAH Prof. Dr. Muhammad Saad Siddiqui Director Institute of Islamic Studies University of The Punjab Quiad-I-Azam Campus Lahore Pakistan Email: [email protected] PP: +923224413870 Abstract: Allah (S.W.T) after the creation of Adam (A.S) said to the angels: ( Al Quran:2:30): ‫(اني جاعل في الألرض خليفه‬I am going to place(mankind) generations after generations on the earth). After hearing the announcement, Angels respectfully asked Allah (S.W.T)(Al Quran: ibd) ‫(أتجعل فيها من يفسد فيها ويسفك الدماء‬Will You place therein those who will make mischief therein And shed blood).Allah (S.W.T) replied the angels but did not refute the prospect of manhood and established an esteemed Institute of Prophet hood. These prophets principally taught their nations as Quran describes: (Al Quran ‫التفسدوا في االرض بعد اصًلحها‬ (And do not do mischief on the earth after it has been set in order) so the need of peace is basic and natural requirement right of human being. Development of peace is an indispensable element of integrity in Islamic development management. We will discuss in this paper the hypotheses that peace is basic natural right and necessity of human being. For the said hypotheses, we will describe the meaning and philosophy of peace in the light of teaching of Quran and Sunnah, basic principles for development of peace in an Islamic country. Methodology of Muhammad (PBUH) for the development of peace and social justice in his state will also be discussed. In this prospect the concept of human rights (‫ (حقوق العباد‬especially rights of non-Muslim citizens will be essential part of our paper. Hazrat Muhammad (PBHU) managed international law in the Islamic state.In conclusion we will relate these principles and Methodology on contemporary Muslim states and will find the solution of the political and social problems of present Muslim world. Introduction Peace and social justice are the basic need of human nature on individual level and on the level of society as well as. It is also a matter fact that the social and moral traditions provided by Islam to human being are near to the nature of mankind also practicable and experienced in present-day. A study conducted by Prof. Hussain Askari of Jorge Washington University entitled “How Islamic are The Islamic Countries” showed that most of the countries that apply Islamic Principles in their daily lives are not one that are traditionally Muslims. The research evidences that the top ranking countries in practicing the principles of Islam are New Zealand, Luxembourg, Ireland, Iceland, Finland and Denmark. (Global Economy Journal, p: ). The aforesaid all countries are called Non-Muslim countries but they are on top position with reference to practicing on the principles of Islam. If this research is considered entirely or partially correct, one can raise the question that on what principles of Islam these countries are acting upon? When we will search the answer, will find that these countries established their legal system, moral values and traditions on basis of Islamic principles of peace and social justice. 340 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Literal Meaning of Peace Muslim philosophers and thinkers define the peace as described by Ibn Manzoor, he writes: ‫االمن يريد ان االرض تمتلى باالمن فًل يخاف أحد من الناس والحيوان‬ (Peace means that the country is full of the atmosphere where the lives of human being and animals are secured) while the western thinkers describe the peace means a gap between two wars or to stop the war. The comparison result between these two thoughts as follows: The concept of Islam about peace is not only to stop the war or to create a gap between the two wars but Islamic thoughts consider that peaceful atmosphere will be stablished when a legal system and moral values would be executed in the society in the manner where lives of human being is fully secured and the animal’s as well as. The basic factors of the system developed by Islam are as follow: • • • The main sources of Islam that is Quran and Sunnah described the glory and importance of peace and also gave the humanity perfect moral system. Along with the perfect moral system, Islam has stablished a well-founded legal system which is firmly based on social justice and this legal system developed internal peaceful atmosphere. First time in human history, Islam gave law of International Relations and this aspect created a well-founded security of the boundaries of the state and developed peripheral peace. Glory of Peace in the Light of Quran: It can be observed by the Holy verses of the Quran; that peace and social justice is the demand of human nature even on very initial stage of its creation. It is evident by different verses that Allah (S.W.T) sent His messengers to develop the peace and social justice in human being. Allah (S.W.T) while describing the glory Holy Ka’ba and main object of its creation said: (Al Quran:2:125) ‫واذجعلنا البيت مثابة للناس وأمنا‬ (And remember when We made the House (Ka’bah at Makkah) a place of resort for mankind and a place of safety.) Quran also proclaimed about Ka’bah in another verse: (Verily the first House (of worship) appointed for mankind was that at Bakkah (Makkah)full of blessing and guidance for mankind and Jinn). And gave the humanity this peaceful declaration: (Al Quran:3:96) ‫ومن دخله كان آمنا‬ (Whosoever enters it, he attains security). 341 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 It means that Allah (S.W.T) just after the creation of first representative of mankind, Adam appointed a Centre of peace and security for him and for his filiation. The teachings of the Holy Quran are also evident of the fact that the main and basic object of sending His prophets is the development of peace and security in mankind. While describing Holy Prophet Saleh (A.S)and His prophet Shoaib (A.S) towards their nations respectively, Holy Quran says that Saleh said to his nation: (Al Quran:7:74) ‫فاذكروا آال هللا والتعثو في االرض مفسدين‬ (So remember the grace from Allah and do not go about making mischief on the earth) The same words said by Hadrat Musa (A.S), Hadrat Shoaib (A.S). (Al Quran 11:85and 2:60) to their nations respectively. Finally when the Holy Quran gave the glade tiding of The Holy Prophet (S.A.W) said:( Al Quran 3;103) ‫واذكروا نعمة هللا عليكم اذ كنتم اعدآء فالف بين قلوبكم فاصبحتم بنعمته اخوانا‬ (And remember Allah’s favor on you for you were enemies one to another but He joined your hearts together, so that by His grace became brethren (in Islamic faith). The above mentioned reference from Quran explains the social status of mankind in the era earlier to the arrival of Muhammad (PBHU) with these words “you were enemies to one another” resultantly the life and wealth of individuals, families, tribes were not safe at all from each other’s. The economic growth depends on their war culture. Abu Ghani Qali, a wellknown historian of Arabs is justified to say while he comments Arabs’ tradition of disturbing the arrangement of 4 Holy Months (‫( أشهر حرم‬of the year: (Kitab al Amali :---) ‫وذلك ألنهم كانوا يكرهون أن تتوالي عليهم ثًلثة أشهر التمكنهم األغارة فيها الن معاشهم كان من األغارة‬ (They dislike three continuous peaceful months because the war was basic component of their economic development). The holy verse gives pen-picture of the society when the lack of respect of mankind was not only the trend of society but war was back bone of their economy. In the second part of the above mentioned verse 0f Quran pointed out the all-inclusive change in the society with the words “By His grace you became brethren.” Muhammad (PBUH) changed society trends on 180 degree. The enemies became brothers of one another, the atmosphere of wars became the environment of co-existence. Muhammad (PBHU) educated his followers. In this education system he not developed awareness against ignorance but also trained them a unique moral system. The moral system and its implementation is the basic and fundamental element of the all religions came through different prophets of Allah (S.W.T) in different space of time and in various nations but The Prophet (PBHU) expansively completed in all respect and all consequences of morality. (Shibli: Seeratunnabi v6:p9). The Holy Prophet (S.A.W) described this in three manners he said: (Bukhari: 2633)-Ahmad B. Hanbal: Al Musnad 8952) ‫بعثت ألتمم حسن األخًلق‬ ‫إنما بعثت ألتمم مكارم األخًلق‬ 342 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 ‫إنما بعثت ألتمم صالح األخًلق‬ (I have been sent by Allah (S.W.T) to comprehend the moral system for mankind) The Holy Prophet (S.A.W) entitled this moral system with three titles ‫ حسن األخًلق‬means full of most beautiful values of morality, while ‫ صالح األخًلق‬indicates that this moral system is nearest to the nature of humanity and most suitable for mankind and ‫ مكارم األخًلق‬Shows that this moral system secures the human dignity. Rights of Minorities Islamic moral and legal system is the strongest safe guard for human rights. The life and wealth of minorities has been given security equal to Muslim citizens’ The Holy Prophet (S.A.W) says: ‫من قتل معاهدا لم يرح رائحة الجنة وإن ريحها ليوجدمن مسيرة أربعين عاما‬ (If a person kills a non-muslim citizen who is resident of a muslim state under an agreement, he will be deprived from fragrance of havens which reaches to the distance of forty years) ‫أال من ظلم معاهداأوإنتقصه أوكلفه فوق طا قته أو أخذ منه شيأ بغير طيب نفس فأنا حجيجه يوم القيامة‬ (If someone behaves autocratically with a non-Muslim citizen, I will advocate for this citizen on the day of judgement). Security of a non-Muslim citizen’s life and his wealth as well as creates firm internal peace in the state. Islamic International Law Islam gave first time in human history a comprehensive international law. In this legal system Muslim has been directed to have good behavior with prisons. According to Shiblee when the prisons of Badar battle came into the control of Muslims, The Holy Prophet (S.A.W) directed his companions to care them carefully. Six thousand prisons were constrained by Muslims all became free with the order of The Holy Prophet (S.A.W). Conclusion The above mentioned facts prove that religion is not the obstacle or problem in implementation of peace, co-existence and social justice neither in the past and nor in the future. Islam has given most comprehensive system of peace and social justice. The present world has proved that the countries and nation who adopted the teachings of The Holy Quran, The Holy Prophet and pious Khalifs are called peaceful and safe countries in the contemporary world. May Allah (S.W.T) bless all of us with this system in our individual lives and as an Ummah as well. Aamin. ‫وآخر دعوانا أن الحمد هلل رب العلمين‬ Bibliography • • Al Quran Al Hakeem: English Translation: Nobel Quran by Taqiuddin Hilali. Abu Ghani Qali: Kitab Al Amali 343 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 • • • Ahmad B. Hanbal Al Musnad: Bukhari: Al Jami Al Sahih Bairut Ibn Manzur Al Afriqi: Lisan Al arab 344 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 KESAN KOMUNIKASI, GAYA KEPEMIMPINAN, DAN BUDAYA ORGANISASI TERHADAP KINERJA (WORK PERFORMANCE) PEKERJA BANK ACEH SYARIAH1 Ridwan Nurdin Yulita Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala, Banda Aceh, Indonesia [email protected] Abstrak: Kertas kerja ini bertujuan untuk mengetahui kesan komunikasi, gaya kepemimpinan, dan budaya organisasi terhadap kinerja (work performance) pekerja Bank Aceh Syariah. Kaidah yang digunakan adalah kaidah kuantitatif. Populasi dalam penelitian ini adalah seluruh pekerja Bank Aceh Syariah. Sedangkan untuk sampel penelitian adalah 103 orang responden yang dipilih menggunakan teknik stratified random sampling. Pembolehubah terikat dalam penelitian ini adalah kinerja karyawan sedangkan pembolehubah bebasnya terdiri dari komunikasi, gaya kepemimpinan, dan budaya organisasi. Melalui analisis regresi linear berganda, hasil penelitian ini menemukan bahwa terdapat pengaruh antara pembolehubah komunikasi, gaya kepemimpinan, dan budaya organisasi secara simultan terhadap kinerja karyawan. Secara parsial, hasil penelitian ini juga menunjukkan bahwa komunikasi, gaya kepemimpinan, dan budaya organisasi berpengaruh signifikan terhadap kinerja pekerja Bank Aceh Syariah. Kata Kunci: kinerja karyawan, komunikasi, gaya kepemimpinan, budaya organisasi. Pendahuluan Perkembangan perbankan Syariah (perbankan Islam) yang semakin pesat bukan hanya dipengaruhi oleh modal, sistem, prosedur hingga teknologinya saja, tetapi juga oleh sumber manusianya. Hal ini dikeranakan sumber manusia merupakan aset terbesar dan sangatlah penting untuk membuat suatu perusahaan boleh berkembang menjadi lebih baik. Namun, supaya suatu perusahaan boleh berkembang, maka sangatlah dibutuhkan pekerja yang memiliki kinerja yang tinggi. Pabundu (2010:121) memaparkan bahwa kinerja merupakan hasil-hasil fungsi kegiatan seseorang atau kelompok yang dilakukan dalam suatu perusahaan atau organisasi yang dipengaruhi oleh beberapa faktor tertentu agar tujuan di dalam organisasi boleh tercapai dengan baik. Permasalahan yang muncul adalah bagaimana pekerja boleh diarahkan supaya dapat menghasilkan kinerja yang optimal. Pekerja yang tidak mempunyai kinerja yang baik menjadikan rencana perusahaan tidak tercapai dengan maksimal. Beberapa faktor negatif yang dapat menyebabkan kinerja pekerja menurun di antaranya adalah kurangnya ketepatan waktu dalam menyelesaikan pekerjaan sehingga berkurangnya dalam menaati peraturan yang ada, pelatihan yang dilakukan kurang memuaskan, hingga rendahnya keinginan pekerja dalam mencapai prestasi kerja (Putra, 2016:2). Oleh kerana itu, faktor-faktor yang dapat meningkatkan kinerja pekerja yaitu komunikasi, gaya kepemimpinan, serta budaya organisasi perlu diperhatikan. 1 Kertas kerja yang dibentangkan pada IDMAC 2019 (ISDEV Islamic Development Management), 30-31 Julai 2019 di Universiti Sains Malaysia, Pulau Pinang, Malaysia 345 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Faktor komunikasi, gaya kepemimpinan, serta budaya organisasi juga faktor penting bagi peningkatan kinerja lembaga keuangan, termasuk juga perbankan syariah. Salah satu perbankan syariah yang baru hasil konversi dari konvensional yaitu PT. Bank Aceh Syariah. Bank Aceh Syariah merupakan perbankan yang secara resmi telah menjadi syariah. Sejarah baru yang diukir oleh Bank Aceh Syariah pada tanggal 25 Mei 2015 melalui Rapat Umum Pemegang Saham Luar Biasa (RUPSLB/mesyuarat agung) telah menghasilkan keputusan bahwa Bank Aceh telah melakukan perubahan dalam kegiatan usaha yang dilakukannya, yang awalnya menggunakan sistem konvensional berubah menjadi sistem syariah secara keseluruhan setelah mendapatkan izin operasional konversi dari dewan komisioner Otoritas Jasa Keuangan (OJK) Pusat. Bagi masyarakat Aceh yang mayoritas beragama Islam, tentunya perubahan ini semakin meyakinkan mereka untuk melakukan transaksi melalui bank syariah. Meskipun begitu, sebelum menjadi syariah, permasalahan yang muncul pada PT. Bank Aceh adalah komunikasi yang terjadi antara direksi/pengurus dan pekerja yang cenderung bermuara pada kondisi yang tidak sehat, mulai dari ketegangan yang terjadi antara pekerja dengan direksi, direksi dengan direksi, hingga direksi dengan komisaris (inilah.com, 2011). Setelah beralih kepada sistem syariah, tuntutan kerja yang tinggi dari pimpinan membuat pekerja bekerja di bawah tekanan dari pimpinan (Fahmi, 2017:61). Komunikasi merupakan suatu proses untuk menyampaikan, menerima berita, serta informasi dari satu orang kepada masyarakat luas (Thoha, 2008:167). Komunikasi yang terjalin antar sesama pekerja pada PT. Bank Aceh Syariah merupakan aspek yang sangat penting agar boleh terpenuhinya kebutuhan mereka yang bersifat non-materi, mulai dari kejiwaan hingga spiritualnya. Gaya kepemimpinan yang ada pada diri seorang pemimpin dalam suatu perusahaan akan berpengaruh terhadap kinerja pekerjanya. Gaya kepemimpinan merupakan norma perilaku yang ada pada seseorang untuk dipergunakan kepada orang lain yang mencoba mempengaruhi perilaku yang menggunakannya sesuai dengan kemampuan dan kepribadian yang dimilikinya (Thoha, 2008:303). Seorang pemimpin dalam suatu organisasi akan menggunakan gaya kepemimpinannya sesuai dengan kemampuan dan keperibadiannya. Seorang pemimpin ketika memimpin bawahannya pasti mempunyai gaya kepemimpinan yang sesuai dengan kondisi dan situasi pekerja yang dipimpinnya (Gita, 2016:162). Gaya seorang pemimpin ketika memimpin bawahannya memiliki dampak yang signifikan terhadap kinerja dan sikap pekerja. Karakteristik bawahan yang berkaitan dengan proses komunikasi yang terjadi antara bawahan dan pemimpin dipengaruhi oleh efektifitas pemimpin. Selain itu, seorang pemimpin harus boleh membangkitkan kinerja pekerjanya, supaya keinginan yang diharapkan dalam organisasi boleh tercapai. Sikap keteladanan kepemimpinan yang sukses baik di dalam Al-Quran maupun dari sejarah, adalah seperti: a. Nabi Muhammad SAW, yang merupakan pemimpin spiritual Islam dan sebagai pemimpin negara yang memiliki sifat bijaksana, adil, jujur, rendah hati, besar jiwa, dan bersahaja. b. Nabi Daud AS, yang selalu taat kepada Allah SWT dan selalu berlaku adil kepada setiap orang. c. Nabi Sulaiman AS, memiliki kekuasaan yang luas, adil, bijaksana dengan ketinggian ilmunya. d. Dzulqarnain, dengan kebijakan serta kekuatannya. 346 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 e. Abu Bakar Ash Shiddiq r.a, yang memiliki sifat tegas dan lemah lembut. f. Umar Bin Khattab r.a, yang memiliki sifat yang adil, tegas, dan sederhana (Rivai, 2013:82). Beberapa pemimpin di atas tentunya patut menjadi contoh keteladanan yang baik bagi para pemimpin saat ini. Selain pentingnya komunikasi dan gaya kepemimpinan, penerapan budaya organisasi juga merupakan hal yang sangat penting untuk dilakukan. Budaya organisasi adalah nilai, norma-norma, sikap, dan keyakinan bersama yang ada di dalam suatu kelompok atau organisasi yang telah disepakati bersama. Hal ini boleh dilihat dari inti manajemen hingga pekerja terbawah dalam menunjukkan visi organisasinya (Marimin, 2011:43). Suksesnya budaya organisasi pada dasarnya terletak kepada pemimpin atau atasannya. Bahkan, budaya organisasi memiliki peran strategis untuk mendorong efektifitas kinerja organisasi. Ketiga faktor yang mempengaruhi kinerja pekerja PT. Bank Aceh Syariah, yaitu komunikasi, gaya kepemimpinan, dan budaya organisasi inilah yang menarik minat untuk diteliti lebih lanjut. Sebagaimana penelitian yang dilakukan oleh Rudy Fahrurazi, Saladin Ghalib, dan Hasanur Arifin (2014) yang menunjukkan bahwa pembolehubah komunikasi dan budaya organisasi memiliki pengaruh positif dan signifikan terhadap kinerja pekerja. Selain itu, penelitian yang dilakukan oleh Agus Marimin (2011) juga menunjukkan bahwa gaya kepemimpinan, motivasi kerja, dan budaya organisasi berpengaruh positif dan signifikan terhadap kinerja pekerja. Sorotan Karya Kinerja merupakan sebuah hasil kerja yang telah dicapai oleh seseorang untuk melaksanakan pekerjaan yang telah dibebankan kepadanya atas dasar kesungguhan, kecakapan, pengalaman, serta waktu yang dimilikinya. Pekerja mempunyai kinerja yang tinggi apabila dia berkualitas, memiliki motivasi tinggi, memiliki bakat, serta memiliki keinginan untuk bekerja sama dengan tim (Sumaki, 2015:540). Oleh kerana itu, kinerja akan selalu mendapatkan perhatian di dalam suatu manajemen dikeranakan sangat erat kaitannya dengan produktifitas perusahaan. Menurut Soedjono (2005:27), indikator untuk menilai kinerja pekerja adalah kualitas, kuantitas, ketepatan waktu, efektivitas, kemandirian, komitmen kerja pekerja terhadap organisasi. Komunikasi merupakan penyampaian maupun pertukaran informasi dari seseorang kepada orang lain, baik dengan cara lisan, secara tertulis, maupun melalui alat komunikasi (Sopiah, 2008:141). Komunikasi yang dilakukan secara tepat akan terjadi ketika pemberi berita benarbenar menyampaikannya secara patut dan si penerima berita dapat menerimanya tidak dalam bentuk distorsi/gangguan. Dalam suatu organisasi, komunikasi memiliki peranan yang sangat penting. Kumpulan yang ada di dalamnya akan selalu berkomunikasi dengan sesamanya supaya mempermudah tercapainya tujuan yang diinginkan. Efektifitasnya sebuah komunikasi ketika informasi yang disampaikan boleh diterima dengan baik, dengan begitu akan menimbulkan respon dari penerimanya. Menurut Febriyandi (2016:21-22) ada beberapa indikator komunikasi, iaitu: a. b. c. d. Kemudahan dalam mendapatkan informasi. Intensitas komunikasi. Tingkat pemahaman pesan. Perubahan sikap. 347 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Sedangkan kepemimpinan merupakan sesuatu cara yang dimiliki seseorang untuk dapat mempengaruhi sebuah kelompok agar dapat mencapai suatu tujuan. Menurut Gery (2015) gaya kepemimpinan merupakan karakter yang diperlihatkan seorang pemimpin agar mampu mempengaruhi bawahan supaya dapat melakukan sesuatu sesuai yang dibutuhkan organisasi. Untuk mencapai tujuan organisasi, maka indikator gaya kepemimpinan sangat penting untuk diketahui. Menurut Wahjisumidjo (2006) indikator gaya kepemimpinan terdiri atas: a. b. c. d. e. Kejelasan dalam membaca situasi. Pemberian penghargaan. Kreatifitas kepemimpinan. Menciptakan disiplin. Memberikan bimbingan. Adapun Budaya organisasi adalah sebuah keyakinan dan sistem nilai bersama yang dikembangkan oleh suatu organisasi yang berasal dari falsafah dasar dan kebiasaan pendirinya yang selanjutnya berinteraksi dan dibentuk menjadi aturan atau norma (Firdaus, 2012:12). Budaya organisasi perlu dipertahankan, diciptakan, diperkuat, atau diubah dari manajemen/pengurus, bahkan dikenalkan kepada seluruh pekerja dengan melakukan sosialisasi. Budaya organisasi sangat berperan penting untuk menciptakan kelancaran dalam segala aspek yang terjadi di perusahaan. Menurut Mckenna (2006:60) indikator-indikator budaya organisasi meliputi: a. Hubungan antara individu dengan individu. b. Kerjasama c. Penampilan pekerja Beberapa penelitian sebelumnya yang berkaitan erat dengan penelitian ini adalah sebagai berikut: Fahrurazi, dkk (2014) memaparkan hasil penelitian bahwa pembolehubah komunikasi dan budaya organisasi memiliki pengaruh yang positif dan signifikan terhadap kinerja karyawan. Sedangkan untuk pembolehubah budaya organisasi memiliki pengaruh terbesar dalam meningkatkan kinerja karyawan daripada pembolehubah lain. Sedangkan Marimin (2011) memaparkan bahwa gaya kepemimpinan, motivasi kerja, dan budaya organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan. Sedangkan pembolehubah gaya kepemimpinan berpengaruh dominan terhadap kinerja karyawan. Mora, Zulkarnen dan Muhammad Riza (2016) memaparkan hasil bahwa pembolehubah budaya organisasi memiliki pengaruh yang positif terhadap pembolehubah prestasi kerja karyawan di BPRS ADECO Langsa. Sedangkan pembolehubah pelatihan dan pengembangan berpengaruh negatif dan kuat terhadap pembolehubah prestasi kerja karyawan pada BPRS ADECO Langsa. Lain halnya Abadiyah, Rifdah dan Didik Purwanto (2016) memaparkan hasil penelitian bahwa budaya organisasi berpengaruh terhadap kepuasan kerja, budaya organisasi berpengaruh terhadap kinerja, kepuasan kerja berpengaruh terhadap kinerja, kompensasi berpengaruh terhadap kepuasan kerja, dan kompensasi berpengaruh terhadap kinerja. Fauziyyah (2017) memaparkan hasil penelitian bahwa terdapat pengaruh antara pembolehubah 348 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 bebas lingkungan kerja dan komunikasi terhadap kinerja karyawan pada PT. Bank Tabungan Negara Syariah (Persero) Tbk. Kantor Cabang Palembang. Sedangkan Pratiwi (2014) memaparkan hasil bahwa pembolehubah komunikasi, pembolehubah imbalan, pembolehubah hukuman memiliki pengaruh baik secara sendiri-sendiri maupun secara bersama-sama terhadap kinerja karyawan. Di sisi lain Alam (2016) memaparkan hasil bahwa secara simultan dan secara bersama-sama pembolehubah pendidikan, budaya organisasi, upah kerja, dan motivasi kerja berpengaruh terhadap kinerja karyawan pada PT. Bank Syariah Mandiri Cabang Aksara Medan. Sedangkan Aulia (2017) memaparkan hasil penelitian bahwa pembolehubah gaya kepemimpinan dan lingkungan kerja memiliki pengaruh yang positif signifikan terhadap kinerja karyawan. Berdasarkan penelitian terdahulu yang telah dipaparkan di atas, maka skema kerangka pemikiran dapat dilihat pada gambar di bawah ini: Rajah 1 Skema Kerangka Pemikiran Adapun hipotesis yang ada di dalam penelitian ini adalah sebagai berikut: H1: Komunikasi, gaya kepemimpinan, dan budaya organisasi secara bersama-sama berpengaruh terhadap kinerja karyawan PT. Bank Aceh Syariah. H2: Komunikasi berpengaruh positif dan signifikan terhadap kinerja karyawan PT. Bank Aceh Syariah. H3: Gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja karyawan PT. Bank Aceh Syariah. H4: Budaya organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan PT. Bank Aceh Syariah. Kaidah Penelitian Ruang Lingkup Penelitian Penelitian ini dilakukan pada pejabat pusat operasional PT. Bank Aceh Syariah yang beralamat di Jalan Tgk. H. Mohd. Daud Beureueh No. 161, Banda Aceh. Pemilihan tempat penelitian ini dilakukan juga kerana akses dan jangkauan lokasi yang mudah ditempuh oleh peneliti. Oleh 349 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 itu, penelitian yang dilakukan pada pejabat pusat operasional merupakan pilihan yang tepat untuk menguji pembolehubah yang akan diteliti berkaitan dengan penelitian ini. Objek dalam penelitian ini adalah komunikasi, gaya kepemimpinan, dan budaya organisasi. Sedangkan subjeknya adalah pekerja PT. Bank Aceh Syariah. Teknik Pengumpulan Data Teknik pengumpulan data merupakan sebuah cara yang dipakai seorang peneliti untuk mendapatkan data yang relevan. Teknik yang digunakan untuk mengumpulkan data melalui penyebaran kuesioner/borang soal selidik. Kuesioner merupakan pertanyaan atau pernyataan yang disusun oleh peneliti untuk mengetahui pendapat atau persepsi dari responden penelitian mengenai suatu pembolehubah yang akan diteliti (Juliandi, 2015:69). Populasi dan Sampel Penelitian Populasi yang diambil oleh peneliti yaitu seluruh pekerja yang berjumlah 139 pekerja. Penentuan jumlah sampel pada penelitian ini menggunakan rumus Slovin, sehingga jumlah sampel yang diambil pada penelitian ini adalah sebanyak 103 responden. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah probability sampling, dengan teknik stratified random sampling. Metode Analisis Data Adapun metode analisis data yang digunakan oleh penulis adalah metode analisis regresi linear berganda. Adapun persamaan regresinya seperti yang dikemukakan oleh Syakhiruddin (2008:276). Y = a + b1 X1 + b2 X2 + b3 X3 + e Keterangan: Y X1 X2 X3 b1 b2 b3 e = = = = = = = = = Kinerja pekerja Konstanta Komunikasi Gaya kepemimpinan Budaya organisasi Koefisien regresi Komunikasi Koefisien regresi Gaya kepemimpinan Koefisien regresi Budaya organisasi Error term Analisis Kajian Hasil Uji Validiti Uji validiti menunjukkan bahwa sejauh mana instrumen dapat diukur. Indikator dapat dikatakan diterima ketika nilai rhitung > 0,193. Hasil pengujian validiti data terhadap 103 responden dapat dijelaskan bahwa hasil pengolahan data untuk pembolehubah komunikasi (X1), gaya kepemimpinan (X2), budaya organisasi (X3), dan kinerja pekerja (Y) menunjukkan bahwa seluruh nilai rhitung memiliki nilai lebih besar dari rtabel. Artinya bahwa seluruh pernyataan 350 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 tersebut valid, sehingga semua pembolehubah sudah layak dan dapat dilanjutkan ke tahap pengujian reliabiliti. Hasil Uji Reliabiliti Pengujian reliabiliti dilakukan untuk mengetahui sejauh mana hasil pengukuran tetap konsisten. Cara yang dapat dilakukan adalah menghitung besarnya Cronbach Alpha dengan menggunakan bantuan program SPSS versi 22. Hasilnya dapat dilihat pada tabel 1 di bawah ini: Pembolehubah Kinerja pekerja (Y) Komunikasi (X1) Gaya kepemimpinan (X2) Budaya Organisasi (X3) Tabel 1 Hasil Uji Reliabiliti Cronbach’s Alpha 0,908 0,856 Keterangan Reliabel Reliabel 0,782 Reliabel 0,709 Reliabel Hasil uji reliabiliti menunjukkan bahwa setiap pernyataan untuk pembolehubah terikat, pembolehubah bebas sudah menunjukkan bahwa kehandalan memenuhi kredibilitas Cronbach Alpha yang mana nilai alphanya lebih besar dari alpha 0,60. Hasil Uji Asumsi Klasik Hasil Uji Normalitas Berikut ini merupakan hasil uji normalitas yang dilakukan dengan memperhatikan grafik normal P-P Plot of Regression Standardized yang dapat dilihat pada rajah 2. Rajah 2 Dapat disimpulkan bahwa data di setiap pembolehubah dalam penelitian berdistribusi normal kerana titik-titik data mengikuti garis diagonal. 351 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Hasil Uji Heteroskedastisiti Hasil uji heteroskedastisiti sesuai dengan gambar di bawah ini, dapat disimpulkan bahwa data tidak mengalami heteroskedastisiti dan telah memenuhi persyaratan untuk uji asumsi klasik. Hal ini dapat dilihat pada rajah 3. Rajah 3 Hasil Uji Multikolineariti Model Komunikasi Gaya kepemimpinan Budaya Organisasi Tabel 2 Hasil Uji Multikolineariti Collinearity Statistics Tolerance VIF 0,646 1,548 0,541 1,849 0,733 1,364 Berdasarkan hasil uji multikolineariti dapat dijelaskan bahwa nilai VIF < 10 dan nilai toleransi > 0,001. Maka semua pembolehubah dalam penelitian ini tidak terjadi penyimpangan multikolineariti. Hasil Analisis Regresi Linear Berganda Hasil analisis regresi linear berganda dapat dilihat pada tabel 3. 352 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Tabel 3 Hasil Analisis Regresi Linear Berganda Model Unstandardized T Coefficients konstanta 0.453 0.239 Komunikasi 0.676 5.929 Gaya 0.342 3.453 Kepemimpinan Budaya 0.446 3.188 Organisasi Sig. 0.000 0.000 0.001 0.002 Berdasarkan tabel 1.3 tersebut, diperoleh persamaan regresi linear berganda sebagai berikut: Y = 0,453 + 0,676 X1 + 0,342 X2 + 0,446 X3 Berdasarkan pada hasil persamaan regresi linear berganda tersebut, dapat disimpulkan bahwa: 1. Konstanta sebesar 0,453 artinya jika pembolehubah komunikasi (X1), gaya kepemimpinan (X2) dan budaya organisasi (X3) dianggap konstan, maka besarnya kinerja pekerja adalah sebesar 0,453. 2. Koefisien regresi pembolehubah komunikasi (X1) sebesar 0,676 atau 67,6 persen. Menyatakan bahwa setiap penambahan satu satuan skor komunikasi (X1) akan meningkatkan skor kinerja pekerja pada PT. Bank Aceh Syariah sebesar 0,676 atau 67,6 persen. 3. Koefisien regresi pembolehubah gaya kepemimpinan (X2) sebesar 0,342 atau 34,2 persen. Menyatakan bahwa setiap penambahan satu satuan skor gaya kepemimpinan (X2) akan meningkatkan skor kinerja pekerja pada PT. Bank Aceh Syariah sebesar 0,342 atau 34,2 persen. 4. Koefisien regresi pembolehubah budaya organisasi (X3) sebesar 0,446 atau 44,6 persen. Menyatakan bahwa setiap penambahan satu satuan skor budaya organisasi (X3) akan meningkatkan skor kinerja pekerja pada PT. Bank Aceh Syariah sebesar 0,446 atau 44,6 persen. Hasil Uji Koefisien Determinasi Hasil uji koefisien determinasi menunjukkan bahwa nilai Adjusted R Square adalah 0,499. Hal tersebut menunjukkan bahwa besarnya pengaruh pembolehubah bebas (komunikasi, gaya kepemimpinan, dan budaya organisasi) terhadap pembolehubah kinerja pekerja yaitu 49,9 persen. Hasil Pengujian Hipotesis HasilUji Simultan (UjiF) Hasil uji simultan menunjukkan bahwa terdapat pengaruh positif dan signifikan pembolehubah komunikasi, gaya kepemimpinan, dan budaya organisasi terhadap pembolehubah kinerja pekerja. Hal ini dikeranakan Fhitung> Ftabel yaitu 56,155 > 2,70 dan tingkat signifikansi < 0,05. Hasil Uji Parsial (Uji t) 353 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Uji parsial (uji t) dilakukan untuk mengetahui apakah pembolehubah komunikasi (X1), gaya kepemimpinan (X2), dan budaya organisasi (X3) secara individual/parsial berpengaruh terhadap pembolehubah kinerja pekerja (Y) pada PT. Bank Aceh Syariah. Adapun hasilnya dapat dilihat pada tabel 4. Tabel 4 Hasil Uji Parsial (Uji t) Model t Komunikasi 5,929 Gaya Kepemimpinan 3,453 Budaya Organisasi 3,188 Sig. 0,000 0,001 0,002 Adapun hasil uji parsial (uji t) adalah sebagai berikut. 1. Pembolehubah komunikasi, thitung 5,929 > ttabel 1,660 dengan tingkat signifikansi 0,000 (0,000 < 0,05). Hal ini menunjukkan pembolehubah komunikasi berpengaruh dan signifikan terhadap kinerja pekerja PT Bank Aceh Syariah. Hal ini sesuai dengan penelitian yang dilakukan oleh Rudy (2014) dan Pratiwi (2014). 2. Pembolehubah gaya kepemimpinan, thitung 3,453 > ttabel 1,660 dengan tingkat signifikansi 0,001 (0,001 < 0,05). Hal ini menunjukkan pembolehubah gaya kepemimpinan berpengaruh dan signifikan terhadap kinerja pekerja PT. Bank Aceh Syariah. Hal ini sesuai dengan penelitian yang dilakukan oleh Marimin (2011) dan Aulia (2017). 3. Pembolehubah budaya organisasi, thitung 3,188> ttabel 1,660 dengan tingkat signifikansi 0,002 (0,002 < 0,05). Hal ini menunjukkan pembolehubah budaya organisasi berpengaruh dan signifikan terhadap kinerja pekerja PT Bank Aceh Syariah. Hasil penelitian ini sesuai dengan penelitian yang dilakukan oleh Rudy (2014), Marimin (2011) dan Alam (2016). KESIMPULAN DAN SARAN Kesimpulan 1. Hasil pengujian hipotesis yang terdapat dalam penelitian ini, menunjukkan bahwa pembolehubah komunikasi, gaya kepemimpinan, dan budaya organisasi secara simultan berpengaruh terhadap kinerja pekerja PT. Bank Aceh Syariah. 2. Pembolehubah komunikasi memiliki pengaruh yang signifikan terhadap kinerja pekerja PT. Bank Aceh Syariah. 3. Pembolehubah gaya kepemimpinan memiliki pengaruh yang signifikan terhadap kinerja pekerja PT. Bank Aceh Syariah. 4. Pembolehubah budaya organisasi memiliki pengaruh yang signifikan terhadap kinerja pekerja PT. Bank Aceh Syariah. Saran 354 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Berdasarkan kesimpulan yang telah dipaparkan di atas, maka saran-saran yang hendak dipaparkan oleh peneliti adalah sebagai berikut: 1. Peningkatan kinerja pekerja PT. Bank Aceh Syariah dalam perspektif komunikasi sangat diperlukan. Kerana komunikasi yang tidak dilakukan dengan sebaik mungkin, pastinya akan menimbulkan berbagai kendala dalam melaksanakan pekerjaan yang hendak dilakukan. Tentunya interaksi antar sesama pekerja maupun pekerja dengan atasan harus selalu dijaga. Hal ini bertujuan supaya perusahaan boleh mendapatkan hasil yang maksimal dari meningkatnya komunikasi. Dengan demikian, akan berdampak terhadap kinerja pekerja. 2. Dalam rangka meningkatkan kinerja pekerja pada PT. Bank Aceh Syariah berdasarkan perspektif gaya kepemimpinan, diharapkan pimpinan mesti memiliki kemampuan untuk menjelaskan berbagai hal maupun dalam mengatasi permasalahan yang terjadi di dalam perusahaan. Hal ini dilakukan agar suasana kerja boleh menjadi lebih kondusif. 3. Penerapan budaya organisasi hendaknya boleh lebih ditingkatkan lagi atau boleh diselaraskan dengan keadaan yang ada di dalam perusahaan. Dengan begitu, kecenderungan konflik yang boleh saja terjadi dapat segera diatasi. BIBILIOGRAFI Alam, Anjur Perkasa. 2016. Analisis Kinerja Karyawan Pada PT. Bank Syariah Mandiri Cabang Aksara Medan Ditinjau Dari Manajemen Syariah. Analytica Islamica, Vol. 5, No. 1: 1-19. Aulia, Heningtyas Intan. 2017. Pengaruh Gaya Kepemimpinan, Komitmen Organisasi, dan Lingkungan Kerja Terhadap Kinerja Karyawan Di Bank Syariah Mandiri KCP Yogyakarta Kaliurang. Skripsi. Yogyakarta: Universitas Islam Negeri Sunan Kalijaga. Bank Aceh. Sejarah singkat. Melalui<http://www.bankaceh.co.id/?page_id=82> [3/10/18] Fahmi, Ijal. 2017. Pengaruh Sumber-sumber Stres Kerja terhadap Produktivitas Kerja Karyawan PT. Bank Aceh Syariah Cabang Banda Aceh. Jurnal Ekonomi dan Manajemen Teknologi. Vol. 1, No. 1: 59-67. Fahrurazi, Rudy, Saladin Ghalib, & Hasanur Arifin. 2014. Pengaruh Komunikasi danBudaya Organisasi terhadap Kinerja Karyawan PT. Bank Pembangunan Daerah Kalimantan Selatan Wilayah Banjarmasin. Jurnal Bisnis dan Pembangunan, Vol. 1, No. 1, JanuariJuni: 37-46. Febriyandi, Rensius. 2016. Pengaruh Kepemimpinan dan Komunikasi terhadap Kinerja Karyawan PT. Kereta Api Indonesia (Persero) Sub. Divisi Regional III.2 Tanjung Karang Bandar Lampung. Skripsi. Lampung: Universitas Lampung. Firdaus, Amrizal. 2012. Pengaruh Kepuasan Gaji, Budaya Organisasi, dan Sistem Informasi Akuntansi Penggajian Terhadap Minat Pindah Karyawan (Studi pada PT Bank Aceh Syariah Cabang Banda Aceh).Tesis. Banda Aceh: Program Pascasarjana Universitas Syiah Kuala. Gery, Lexy, Adolfina, dan Lucky Dotulong. 2015. Pengaruh Gaya Kepemimpinan, Budaya Organisasi, dan Nilai-Nilai Personal terhadap Kinerja Pegawai di Dinas Pendidikan Nasional Provinsi Sulawesi Utara. Jurnal EMBA. Vol. 3, No. 3:1174-1184. Gita, Robertus & Ahyar Yuniawan. 2016. Pengaruh Gaya Kepemimpinan Transformasional, Motivasi Kerja, Dan Budaya Organisasi Terhadap Kinerja Karyawan (Studi Pada PT. BPR Arta Utama Pekalongan). Jurnal Studi Manajemen & Organisasi, Desember: 162-164. 355 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Inilah.com. 2011. Karyawan Bank Aceh Protes Kebijakan Direksi Baru. Melalui <https://m.inilah.com./news/details/1773062/karyawan-bank-aceh-protes-kebijakandireksi-baru> [16/4/18] Juliandi, Azuar, Irfan, dan Saprinal Manurung. 2015. Metodologi Penelitian Bisnis Konsep dan Aplikasi. Cetakan 2.Medan: UMSU PRESS. Marimin, Agus. 2011. Pengaruh Gaya Kepemimpinan, Motivasi Kerja dan Budaya Organisasi Terhadap Kinerja Karyawan pada Bank Muamalat Indonesia Cabang Surakarta. Tesis. Surakarta: Pascasarjana Sekolah Tinggi Agama Islam Negeri Surakarta. Mckenna, Eugene. 2006. ManajemenSumberDayaManusia, EdisiKedua. Terj. Toto Budi Susanto. Yogyakarta:ANDI. Pabundu. 2010. Budaya Organisasi dan Peningkatan Kinerja Karyawan. Jakarta: Bumi Aksara. Pratiwi, Endah Dwi. 2014. Analisis Pengaruh Komunikasi, Imbalan, dan Hukuman terhadap Kinerja Karyawan (Studi Kasus PT. Bank Muamalat Indonesia Tbk, Seluruh Cabang Jakarta). Skripsi. Jakarta: Universitas Islam Negeri Syarif Hidayatullah. Putra, Abyan Perdana. 2016. Pengaruh Gaya Kepemimpinan, Disiplin Kerja, Dan Pelatihan Terhadap Kinerja Karyawan (Studi Kasus pada Bank BNI Syariah Kantor Cabang Bekasi). Skripsi. Bekasi: Program Sarjana Universitas Islam Negeri Syarif Hidayatullah Jakarta. Rivai, Veithzal dkk. 2013. Pemimpin dan Kepemimpinan dalam Organisasi. Jakarta: PT RajaGrafindo Persada. Soedjono. 2005. Pengukuran Kinerja Karyawan. Jakarta: Rineka Cipta. Sopiah. 2008. Perilaku Organisasional. Yogyakarta: ANDI. Sumaki, Windy J., Rita N. Taroreh, & Djurwati Soepono. 2015. Pengaruh Disiplin Kerja, Budaya Organisasi, dan Komunikasi terhadap Kinerja Karyawan PT. PLN (Persero) Wilayah Suluttenggo Area Manado. Jurnal EMBA. Vol. 3, No. 3, September: 538-549. Syakhiruddin. 2008. Statistika Ekonomi. Banda Aceh: Syiah Kuala University Press. Thoha, Miftah. 2008. Perilaku Organisasi Konsep Dasar dan Aplikasinya. Jakarta: PT Raja Grafindo Persada. Rivai, Veithzal dkk. 2013. Pemimpin dan Kepemimpinan dalam Organisasi. Jakarta: PT RajaGrafindo Persada. Wahjisumidjo. 2006. Kepemimpinan dan Motivasi. Cetakan III. Jakarta: Ghalia Indonesia. 356 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 KAMPUNG BABUSSALAM: A MODEL OF SPIRITUAL CITIZENSHIP DEVELOPMENT BASED ON TAREQAH NAQSYABANDIYAH TRADITION Warjio1 Heri Kusmanto2 Siti Nur Aini3 1) Faculty of Social and Political Science, University of Sumatera Utara (USU), Indonesia, (Email: [email protected]) 2) Faculty of Social and Political Science, University of Sumatera Utara (USU), Indonesia, (Email: [email protected]) 3) Center for Islamic Political Development Studies, Faculty of Social and Political Science, University of Sumatera Utara (USU), Indonesia, (Email: [email protected]) Abstract: Tarekat is often understood as an institution of spiritual cultivation which leads to individual piety before God. The life orientation and behavior of the practicing tarekat are only directed at the achievement of the esoteric dimension which is believed to be the ultimate reality, and does not care about the exoteric dimension which is understood as a deceptive pseudo reality. In a broader context, the practice of tarekat is considered to be less active in resolving the problems of public space and other national problems as citizens. This paper is intended to explore how the practice of tarekat - in this case Tarekat Naqsabandiyah - and the Kampung Babussalam has actively participated in developing spiritual citizenship since 1883 in Langkat District. Kampung Babussalam with the values and concepts of tarekat even became part of the four religious pillars that supported the glory of the Langkat Kingdom in the past and became an icon of the spiritual center until now. The position of Tuan Guru in Kampung Babussalam is a blend of the balance of both esoteric and exoteric dimensions, namely as a ‘mursyid’ (highest spiritual leader) as well as a ‘nazir’ (holder of the highest position in government administrative affairs). This article then discusses the sufistic spiritual basis for the problems of nationalism and citizenship. How to interpret the spiritual values of tarekat in the regulation of shared life in the social, economic, cultural and political fields. And how the construction of the values of nation and citizenship based on the values and concepts of Naqsabandiyah as a source of spiritual citizenship - including the role, function, and position in nation-building. Keywords: Kampung Babussalam, Tarekat, Development, Spiritual Citizenship Introduction Tarekat Naqsababandiyah Babussalam (TNB) is probably the only one in this world that has its own settlement.1 Kampung Babussalam was founded in 1883 AD by Sheikh Abdul Wahab Rokan (1811-1926 AD) from Rokan Regency (currently Riau Province). He was a student of Sheikh Sulaiman Zuhdi who was a teacher of the Tarekat Naqsabandiyah.2 Kampung Babussalam is located in the District of Padang Tualang and is approximately 5 km from the City of Tanjung Pura.3 The tarekat village which was founded on waqaf land from Sultan Musa4 was led directly by Sheikh Abdul Wahab Rokan. The whole population of Kampung Babussalam follows the Tarekat Naqsabandiyah and they are very obedient to Tuan Guru, who has the authority as mursyid5 and nazir6. The life of the residents of Kampung Babussalam is governed by the rules made by nazir based on the al-Quran, and succeeded in creating a 357 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 religious life in the community of Kampung Babussalam. Management of natural resources and regulation of the social life of the community of Kampung Babussalam is the authority of Sheikh Abdul Wahab Rokan at that time. The villagers used the fertile land by opening plantations to support their economic needs. Sheikh Abdul Wahab Rokan became the first pioneer to develop rubber plants as an economic commodity and then taught the people in Kampung Babussalam.7 This succeeded in making Kampung Babussalam as a model village in Langkat regarding the development of rubber plantations.8 Even when in 1890 AD, the Dutch managed to intervene in Babussalam Village. The Dutch slandered Sheikh Abdul Wahab Rokan through the issue of making fake money. This is based on the life of Tuan Guru and the inhabitants of Kampung Babussalam who are always fulfilled by their conditions which only rely on plantations and alms from the students.9 The fame of the Tarekat Naqsabandiyah also spread abroad and became one of the most influential tarekat in Southeast Asia, especially in areas based on Malay society. This is because Syekh Abdul Wahab Rokan comes from the Malay region, namely Riau. Therefore, the dissemination of the tarekat is preferred to Malay-based societies, which are specifically spread in Indonesia (North Sumatera, Aceh, Riau, Bangka, West Sumatera, and West Java) and Malaysia (Batu Pahat, Kelantan, Selangor, Perak). In addition, the development of the Tarekat Naqsabandiyah Babussalam was also due to 'intimate relations' between the ruler and 1 Itzchak Weismann. “The Naqshbandiyya: Orthodoxy and Activism in a Wordwide Sufi Tradition”. (New York: Routledge, 2007). pp. 40. 2 Ahmad Dahlan. “Sejarah Melayu”, (Jakarta: Kepustakaan Populer Gramedia, 2014). pp. 449. 3 Zainal Arifin. “Langkat dalam Sejarah dan Perjuangan Kemerdekaan”. (Medan: Mitra Medan, 2013). pp. 36. 4 The kingdom of Langkat was a Malay Kingdom which was supposed to be established by Dewa Syahdan in the 16th century AD. During the time of Dewa Syahdan, the central government of the Kingdom of Langkat was in the Hamparan Perak area (currently Deli Serdang). During Sultan Musa (the 8th sultan), he moved the kingdom's center to Tanjung Pura. This then made Sultan Musa regarded as the pioneer of the Langkat Kingdom in Tanjung Pura. Sultan Musa is known as a godly, pious, and humble leader. He also loved the ulama and gave great attention to religious education in Tanjung Pura. In his time the Langkat country was well-known as a very religious country especially after the Kampung Babussalam was settle. 5 Mursyid is the title of the highest leader who taught the Naqshabandiyah Order in Kampung Babussalam. 6 Nazir was the term for the person who held the highest position in the affairs of government administration in Kampung Babussalam at that time. 7 Interview with Caliph H. Mualim Said Harahap, on Sunday, May 19, 2019. 8 Usman Pelly, dkk.. “Sejarah Pertumbuhan Pemerintahan Kesultanan Langkat, Deli dan Serdang”. (Jakarta: Departemen Pendidikan dan Kebudayaan RI, 1986). pp. 44. 9 Ahmad Fuad Said. “Sejarah Syekh Abdul Wahab Tuan Guru Babussalam”. (Medan: Pustaka Babussalam, 1991). pp. 72. Dikuatkan kembali dengan hasil wawancara dengan Khalifah H. Mualim Said Harahap, pada hari Minggu, 19 Mei 2019. 358 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 the tarekat. In the past this closeness was built through narratives such as 'the Sultan is the shadow of God'. The proximity of the sultan with the ulama became a means of strengthening the legitimacy of power.10 The question then is that the tarekat with Sufism tradition has been synonymous with mystical life which is interpreted as apart from all matters relating to matters of social life especially politics, but Kampung Babussalam is the opposite, showing how tarekat are affiliated with power, have the authority to regulate life social and economic community in a certain area. The view of social, economic, and political life is very close to the temptation of worldly lust while offering various means of looting, making a Sufi finally have no choice but to distance himself from this kind of life and choose to worship. But in practice in Kampung Babussalam it has become a famous place and contributes to the development of spiritual citizenship. In other words, how does the Sufism tradition actually see involvement with the community which is assumed to be inseparable from social, economic, political, national and state life? What is the interpretation of the spiritual values of the tarekat in the regulation of shared life in the social, economic, cultural and political realms. And how the construction of the values of nationalism and citizenship based on the values and concepts of the Tarekat Naqsabandiyah as a source of spiritual citizenship - including the role, function and position in nation-building in the history of the village of the Tarekat Naqsabandiyah Babussalam, Langkat will be discussed in this paper. Literature Review Spiritual citizenship is about the power of the sacred to inform new ways of community, nation and transnational property. Spiritual citizenship in this case is the right and responsibility to be part of the community, which is informed by spiritual epistemology, which is not limited to national but also includes diaspora, global and transnational. 11 In his study of spiritual citizenship, Castor explained how the Yoruba religion adopted by black people in Trinidad involved a system of critical knowledge and practices of African-based religious rituals and African diaspora. Castor placed the contemporary Orisha and Ifá Trinidad community as heirs to the promise of the Black Power movement in the 1970s. Although different practices with the Tarekat Naqsabandiyah, the practice of Sufism carried out in Kampung Babussalam forms a community that can be called spiritual citizenship which in Kampung Babussalam social, economic and political life rests on religiosity and rules of belief through Sufism. Binti Wafirotun Nurika then explained about the social values of the Tarekat Naqshabandiyah practicing in Tawang Rejo Village, Wonodadi Blitar.12 This study shows how the social interaction and the role of the Tarekat Naqshbandiyah practiced in their daily lives. The results of the study stated: 1) Service; practicing the Tarekat Naqshabandiyah always gives with selfless love and repay the kindness of others with the better just because of love. The realization of this service is carried out through the practice of advancing village 10 Interview with Ziaulhaq Hidayat, on Wednesday, April 10, 2019. 11 N. Fadeke Castor. “Spiritual Citizenship : Transnational Pathways From Black Power to Ifá in Trinidad”. (Durham: Duke University Press, 2017). pp. 5. 12 Binti Wafirotun Nurika. “Nilai-Nilai Sosial Pada Pengamal Tarekat Naqsyabandiyah Desa Tawang Rejo Wonodadi Blitar”. Spiritualita: Journal of Ethics and Spirituality, Volume 1, Number 1, June 2017, pp. 20-28. http://jurnal.iainkediri.ac.id/index.php/spiritualita/article/view/638 359 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 education by teaching recitation without any reward. 2) Please helping each other; this manifestation of value in society is often encountered when holding tarekat activities they share places, food, or vehicles to go to routine events. 3) Kinship; tarekat practitioners in Tawang Rejo Village live in harmony and maintain mutual friendship with other communities. 4) Concern; seen in everyday life such as sharing food with neighbors, drinking people in pain, etc..13. More conceptual, Fuady Abdullah14 in his study "The Social Spirituality of the Naqsabandiyah Congregation: Study of the Principles of Khalwat Dar Anjuman explained that one of the Sufism teachings that has relevance for modern times is the concept of khalwat dar anjuman, one of the eleven principles that underlie the Tarekat Naqsabandiyah. Seeking spirituality is not solely through the way of asceticism, but rather by being in the midst of the audience. Social involvement becomes the path of Sufism. Do it with the full capacity for the greatest benefit of mankind, at the same time maintaining his relationship with God. The essential spiritual science permits a person to be socially active to reach the blessing of that knowledge. Especially in the current global context, people are faced with a variety of challenges from outside cultures so that social and political reinforcement is needed to answer these challenges. A critical view of Sufism is nothing new; indeed, Sufism status in Islam has continued to be debated throughout Islamic history. However, when anti-Sufi sentiments are combined with the modern European-inspired work ethic of the middle class, which urges someone to be a productive and useful individual for the nation, Sufi practices that are reduced to asceticism are increasingly considered a problem in terms of social progress. Just as happened with a critical perspective on peasants, Egyptian modernists began to view Sufis as unproductive members of their society that could threaten the good together by hampering their nation's development. Result and Discussion The concepts of Spiritual Citizenship in The Ways of Tarekat Naqshbandiyah The Tarekat Naqsabandiyah which was taught and developed in Kampung Babussalam has its own characteristics. One such characteristic is the use of attributes among tarekat followers. Quoting from Ziaulhaq Hidayat, the attribute in question is Lobe Runcing popularized by Sheikh Abdul Wahab to his students, and now this attribute has become an identity that cannot be separated from the followers of the Tarekat Naqsabandiyah Babussalam. Lobe Runcing is also a symbol of the remembrance rememberance point on the human chest that developed among followers of the Tarekat Naqsabandiyah Babussalam.15 The teaching of the Tarekat Naqsabandiyah in Babussalam was held after each Maghrib prayer until before Isya at the Suluk house.16 13 Binti Wafirotun Nurika. Ibid. 14 Fuady Abdullah. “Spiritualitas Sosial Tarekat Naqsabandiyah: Kajian terhadap Prinsip Khalwat Dar Anjuman”. Tsaqafah: Jurnal Peradaban Islam, Volume 14, Number 2, November 2018, pp. 223-240. https://ejournal.unida.gontor.ac.id/index.php/tsaqafah/article/view/2341 15 Ziaulhaq Hidayat. “Lobe Runcing (LR) Tarekat Naqsabandiyah-Khalidiyah Babussalam (TNKB): Identitas, Sakralitas, dan Komoditas”. Heritage of Nusantara, Volume 4, Nomor 1, Kementerian Agama, 2015. pp. 2. 16 Interview with Khalifah H. Mualim Said Harahap, on Sunday, May 19, 2019. 360 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The following are the basic teachings which are the principles formulated by Shaykh ‘Abdul Khaliq al-Ghajudwani and Sheikh Bahauddin Naqsabandi:17 a). Hush Dar Dam, which is conscious when breathing, meaning that a Sufi must always protect himself from neglect when breathing, so that the heart still remembers God. The implication of this concept is that the people in Kampung Babussalam keep themselves from vain deeds as well as evil deeds. b). Nazar Bar Qadam, which is keeping a step, he means a Sufi when he is undergoing suluk when walking must bow his head. This concept trains gratitude and sufficiency in human beings, so that they do not greedy and harm others. c). Safar Dar Watan, is to travel in his native land, in a spiritual context it means always improving oneself by moving from inferior traits to praised angelic traits. Its interpretation in the social context is the same as the diaspora concept, reteaching the knowledge it has, spreading it to various places and regions. d). Khalwat Dar Anjuman, which is quiet in the crowd. This concept makes the tarekat practitioners interact well socially and make it involved in activities related to the social, economic and political context of the nation and state. e) Yad Kard, that is to say, the meaning is always remembrance of Allah. f) Baz Gasyt, is returning, renewing, meaning that it is a Sufi after sighing, then it must return to utterance by saying the sentence “illahi anta maqsudi wa ridlaka mathlubi”. g) Nigah Dasyt, namely alert, the point is that every student must always keep his heart from something that passes. h) Bad Dasyat, is tawajjuh (confronting) the essence of God without speaking. i). Wuquf-I Zamani, check the use of one's time, meaning that the person who embraces must pay attention to his condition every two or three hours. j) Wuquf-I ‘Adadi, that is checking the count of one's remembrance. k) Wuquf-I Qalbi, which is keeping the heart in control remembering God. The principle of Khalwat Dar Anjuman: Religious is Inclusive In the tradition of the Tarekat Naqsabandiyah, there is basically no practice of khalwat being institutionalized as in many other tarekat. When various schools of tarekat strongly emphasized the importance of khalwat in their teachings, such as in the Kubrawiyyah, Shadziliyyah, Qadiriyyah, and of course Khalwatiyyah, the Tarekat Naqsbandiyah saw the practice of khalwat as this is not a practice that is justified because it does not have a shariah basis. Ahmad Sirhindi called this practice a bid'ah because there was no argument that showed that the early generations of Muslims practiced it. For the Naqsabandiyah Order, inner khalwat can be achieved through other more justified spiritual practices such as tawajjuh, murâqabah, and rabîthah. Even so, later several branches of Naqsabandiyah also began to advocate for the implementation of this institutionalized khalwat practice. That way, in general it can be said that the teachings of the Tarekat Naqsbandiyah originally did not recognize the practice of institutionalized khalwat as a valid practice so that it was not carried out.18 This attitude of rejection in the practice of khalwat is a manifestation of one of the two main characteristics of this order which Weismann mentions which distinguishes it from other tarekat, namely orthodoxy. The orthodoxy meant here is that this tarekat rejects practices and teachings which they say have no basis or deviations, and strongly emphasize 17 Doctrine 1-8 is a teaching formulated by Sheikh Abdul Khaliq al-Ghajudwani, and the teachings of 9-11 are teachings formulated by Syekh Bahauddin Naqsabandi, look at Martin Van Bruinessen. “Tarekat Naqsabandiyah di Indonesia” (Bandung: Mizan, 1992). pp. 76-78 18 Fuady Abdullah. Loc.cit. 361 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 the sunnah and shari’ah. Another example is that this tarekat teaches zikir sirr rather than zikir jahar because the first is more in accordance with the shari’ahh taught by the Prophet. Furthermore, they consider the choice to carry out birth attendance only for those with weak souls who are too attached to worldly matters. Birth can be done on condition that it does not result in the neglect of the rights of others, including visiting sick Muslim brothers. After rejecting the teachings khalwat1, the Tarekat Naqsbandiyah actually advocates the opposite. This tarekat proposes the principle of khalwat dar anjuman (khalwat in a crowd). From this principle, the second characteristic of the Tarekat Naqsabandiyah can be drawn, which is the activity and involvement in social and political society. Even this attitude is shown by the courage to get in touch directly with the authority authorities in order to enforce the shari’ah. As shown by Ubaidullah Ahrar who encouraged the leadership of Abu Sa'id Mirza in Samarqand, or by Imam Syamil by leading resistance against Russia in the Caucasian mountains. In explaining the meaning of khalwat dar anjuman, Bahauddin said that a person should be born together with beings and mentally with his God. With other things, his hand is working while his heart is with al-Haqq. In language, khalwat from a show means khalwat in a crowd or in Arabic called al-khalwah fî al-jalwah. Abdul Ghani al-Nablusi explained the purpose of these words is that someone who is born looks like a person in general, both from the way he speaks, eats, drinks, and behaves, even including how to dress. He does not exclude the customs and lifestyle of the people around him. It's just that he always adorns his heart with rememberance. This is different from the practice of khalwat physically in which a person manifests himself differently from others, either by isolating himself or having a different appearance. The principle of khalwat dar anjuman here also illustrates, that one's loyalty to the path of Sufism does not permit it to leave material achievements and worldliness. Even though someone has been bai'at into the tarekat, he can still carry out his daily activities and work, so that the community formed tends to be more inclusive. However, according to this principle, so busy that someone suffers from his worldly benefit, his heart must be kept awake in remembering Allah. By presenting God in his heart, he will always keep an eye on what he intends to do every action and also whether his actions are in accordance with the boundaries of the shari'ah. It does not stop at this meaning, at a further stage, the principle of khalwat dar anjuman requires a person to be actively involved in the social and political realm. He must contribute and become agents of social change towards a society that is committed to Islamic law and prosperity. Here, involvement in society can be considered part of one's mystical journey. The Murshid of the Naqsbandiyah Order are also known to be actively involved in politics. In its history, there were those who became the closest people to the Caliph or there were also those who burned their spirits and led the fight against tyranny, according to the situation in which they were. Not only on the socio-political problems faced by the community, they are active in the Islamic purification movement. At the same time, when they carried out political resistance, they were also involved in tensions with other tarekat because of their criticism of some practices which were considered to be violating and deviating from the Shari'a. So that from the application of the principle of khalwat from a witness at this level, the Tarekat Naqsabandiyah can be identified with its reformist attitude in various fields. As mentioned by Sirhindi, with this concept one makes himself three parts. The whole mind is 1 Khalwat berasal dari bahasa Arab yang secara etimologi dapat diartikan menyendiri. 362 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 related to al-Haqq and also half of his birth. Whereas the other half-borns are preoccupied with carrying out worldly matters, especially fulfilling the rights of creatures and fighting for things that guarantee the benefit of humans in general. Because carrying out the rights of beings is also actually obedience to God's commands, this half birth is also in essence returning to God. Worldly involvement here is also inseparable from the contemplative way with aesthetics to connect with al-Haqq. Thus, khalwat dar anjuman is not pure asceticism but also has an element of mysticism. The main goal is spiritual achievement. The salvation in the Hereafter depends on the extent to which one's spirituality is attained. In other words, the concept of khalwat dar anjuman does not dichotomize between asceticism and mysticism but instead combines the two. In short, the principle of khalwat dar anjuman is a value of social spirituality. A principle that links spirituality and social ethics. Contemplation and action, purification of the soul and benefit. On the one hand, spirituality encourages the social nature of a Sufi to worship the community in order to encourage social transformation towards a prosperous and Shari'a society. On the other hand, social activities become riadat and material contemplation to achieve a higher spirituality. Kampung Babussalam as a Citizenship Spiritual Development Model a. Development of Community Social Structure Since its inception, it was in 1883 AD, the residents of Kampung Babussalam consisted of families and students of Sheikh Abdul Wahab who came from Rokan with a total of 172 people and classified according to ethnicity. At that time Babussalam Village consisted of seven major tribes, namely the Tanah Putih, Kubu, Tembusai, Mandailing, Bangka, Kampar, and Javanese tribes. To prevent tribal fanaticism, one way to go is to conduct inter-tribal marriages. Among these are marriages between Abdul Kahar (Tembusai tribe) with Shafiyah (Mandailing tribe), and H. Harun (tribe of Kubu) with Zainab (Mandailing tribe). The population of Kampung Babussalam as a whole is Muslim. People who are not Muslims are prohibited from residing in Babussalam2. In the political field, Kampung Babussalam has its own privileges. The release of Kampung Babussalam from the burden of tax since 1883 AD until now is proof of the close relationship between Kampung Babussalam and Langkat Kingdom. That is because Kampung Babussalam was established on waqaf land from Sultan Musa.3 In addition, Kampung Babussalam also has its own consultative institution, commonly referred to as Babul Funun. Babul Funun is a gathering place for all representatives from each tribe to discuss the activities to be carried out in the village.4 Rani Lestari. “Kampung Tarekat Naqsabandiyah Babussalam, Besilam dalam Lintas Sejarah”. JUSPI: Jurnal Sejarah Peradaban Islam, Volume 1, Number 1, Tahun 2017. pp. 1-28. 3 Rani Lestari. Ibid. 4 Ahmad Fuad Said. Op.cit. pp. 63. 2 363 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 b. Community Economic Development (Development Phase 1893-1926 AD) Kampung Babussalam is not only used as the center of mental-spiritual formation, but also moves in the field of physical-material development.1 The material-physical development carried out by Sheikh Abdul Wahab and the residents of Kampung Babussalam is through agriculture, plantations, and livestock. The plantations developed in Kampung Babussalam were examples of indigenous plantations developed by tarekat leaders.2 The plantation products developed in Kampung Babussalam are palawija crops and fruits, such as sweet orange, pepper, coconut, etc..In 1906 AD, in Kampung Babussalam, 400 sweet orange plantations were opened and Rp. 7,000 per year. The activity was then followed by other residents. The sweet orange garden opened by students ranges from 20-30 trees.3 In 1911 AD, he sent H. Bakri and Pakih Kamaluddin Tembusai to Perak to look for rubber seedlings, and succeeded in bringing home 18 goni of rubber tree seeds from Perak. Using the rubber seedlings, a new chapter of rubber plantations began in Kampung Babussalam which then inspired the surrounding areas to Stabat to open rubber plantations. Christian missionaries in Deli Hamlet also followed in the footsteps of Sheikh Abdul Wahab in the development of rubber plantations in the same year.4 Through the innovation of the rubber plantation, Kampung Babussalam managed to become an exemplary village and an inspiration for the surrounding areas to open rubber plantations. Apart from sweet orange and rubber plantations, Kampung Babussalam also developed pepper plantations.5 In addition to gardening, the residents of Kampung Babussalam also develop fish ponds and farms, such as chickens and cattle. The cattle were entrusted to a Bengali named Pak Selasa. Some of the milk production from cattle is sold to garden owners around the village, and some are consumed by residents of Kampung Babussalam.6 Apart from gardening and raising livestock, Kampung Babussalam was also developed with the establishment of a printing press which was proposed by H. Bakri. H. Bakri expressed his proposal to Tuan Guru. The construction of the printing unit had a major influence on Kampung Babussalam. Aside from being a media for providing employment for the Babussalam community, it is also a means to support the increasingly famous name of Kampung Babussalam. This situation was realized through books, brochures, and other broadcasts printed at Babussalam and then distributed. c. Development of Social Life Policy One aspect that distinguishes Kampung Babussalam from the villages in general is the culture that formed Kampung Babussalam. The culture of the Kampung Babussalam is very closely tied to Islamic culture. The Babussalam community life was carried out based on the rules made by Sheikh Abdul Wahab Rokan contained in the "Risalah Peraturan-Peraturan Babussalam". Among the regulations of Babussalam for the development of its own culture for the Babussalam community, namely: a) Prohibition of settling in Kampung Babussalam for non-Muslims. b) Prohibition of wearing cloth with color patterns. c) The pets are not allowed to roam in the yard of the house or village, but must be 1 Ahmad Fuad Said. Ibid. pp. 96. Daniel Perret. “Kolonialisme dan Etnisitas Batak dan Melayu di Sumatera Timur Laut”, terj. Saraswati Warshany. (Jakarta: Kepustakaan Populer Gramedia, 2010). pp. 195. 3 Rani Lestari. Loc.cit. 4 Daniel Perret. Loc.cit. 5 Sulaiman Zuhdi. “Langkat dalam Kilatan Selintas Jejak Sejarah dan Peradaban”. (Stabat: Stabat Medio, 2013). pp. 211. 6 Wawancara dengan Khalifah H. Mualim Said Harahap, pada hari Minggu, 19 Mei 2019. 2 364 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 placed in its own place. Animals that are forbidden in Islam, such as dogs and pigs, are not allowed to be maintained.7 d) The simplicity of the people of Babussalam Village is also reflected in the houses that were established. The Babussalam people were forbidden to build luxurious and magnificent houses. Their houses only consist of soft wooden poles that only last more or less a year, and the roof is made from upih pinang or bark.8 e) Babussalam people are also strictly prohibited from smoking. f) Babussalam people are required to pray in congregation at the madrasa / mosque and are not allowed to have prayer rugs at home. g) It is forbidden to trim for men. h) Do not use black skullcaps for men. i) Prohibited from using excessive jewelry for women. j) Young people are prohibited from sleeping in their parents' homes. k) It is forbidden to conduct excessive entertainment. l) Carrying out the reading of Ratib Saman9 on every Tuesday. m) Not allowed to use iron beds because they symbolize luxury. n) Roads for men and women must be separated. o) Women in Babussalam perform Friday prayers. p) It is not allowed to be outside the house and in and out of the village above 10 pm. q) Read the prayer and tarahim before the call to prayer is announced at the five daily prayer times. References Abdullah, Fuady. 2018. Spiritualitas Sosial Tarekat Naqsabandiyah: Kajian terhadap Prinsip Khalwat Dar Anjuman. Tsaqafah: Jurnal Peradaban Islam, Volume 14, Nomor 2, November 2018. Aishima, Hatsuki. 2016. Between ‘Public’ Islam and ‘Private’ Sufism: Producing a National Icon through Mass Mediated Hagiography. Die Welt des Islams. Arifin, Zainal. 2013. Langkat dalam Sejarah dan Perjuangan Kemerdekaan. Medan: Mitra Medan. Castor, N. Fadeke. 2017. Spiritual Citizenship : Transnational Pathways From Black Power to Ifá in Trinidad. Durham: Duke University Press. Dahlan, Ahmad. 2014. Sejarah Melayu. Jakarta: Kepustakaan Populer Gramedia. Hasjim, Tengkoe. Riwajat Toean Sjeh Abdoel Wahab Toean Goeroe Besilam dan Keradjaan Langkat. Medan: H. Mij. Indische Drukkerij, t.t.. Hidayat, Ziaulhaq. 2015. Lobe Runcing (LR) Tarekat Naqsabandiyah-Khalidiyah Babussalam (TNKB): Identitas, Sakralitas, dan Komoditas. Heritage of Nusantara, Volume 4, Nomor 1, Kementerian Agama. Lestari, Rani. 2017. Kampung Tarekat Naqsabandiyah Babussalam, Besilam dalam Lintas Sejarah. JUSPI: Jurnal Sejarah Peradaban Islam, Volume 1, Nomor 1, Tahun 2017. Nurika, Binti Wafirotun. 2017. Nilai-Nilai Sosial Pada Pengamal Tarekat Naqsyabandiyah Desa Tawang Rejo Wonodadi Blitar. Spiritualita: Journal of Ethics and Spirituality, Volume 1, Nomor 1, Juni 2017. Perret, Daniel. 2010. Kolonialisme dan Etnisitas Batak dan Melayu di Sumatera Timur Laut. terj. Saraswati Warshany. Jakarta: Kepustakaan Populer Gramedia. Said, Ahmad Fuad. 1991. Sejarah Syekh Abdul Wahab Tuan Guru Babussalam. Medan: Pustaka 7 Rani Lestari. Op.cit. pp. 22. Tengkoe Hasjim. “Riwajat Toean Sjeh Abdoel Wahab Toean Goeroe Besilam dan Keradjaan Langkat”. (Medan: H. Mij. Indische Drukkerij, t.t.). pp. 29. 9 Ratib Saman adalah ritual membaca zikir secara berkepanjangan dan dianggap sebagai media agar penduduk Babussalam semakin taat dalam melaksanakan ajaran Islam. Lihat Hendri Dalimunthe. “Pemikiran dan Kebijakan Syekh Abdul Wahab Rokan dalam Mengembangkan Dakwah Islam”. Skripsi Fakultas Ilmu Sosial Universitas Negeri Medan, tidak diterbitkan. pp. 49. 8 365 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Babussalam. Usman Pelly, dkk.. 1986. Sejarah Pertumbuhan Pemerintahan Kesultanan Langkat, Deli dan Serdang. Jakarta: Departemen Pendidikan dan Kebudayaan RI. Weismann, Itzchak. 2007. The Naqshbandiyya: Orthodoxy and Activism in a Wordwide Sufi Tradition. New York: Routledge. Zuhdi, Sulaiman. 2013. Langkat dalam Kilatan Selintas Jejak Sejarah dan Peradaban. Stabat: Stabat Medio. 366 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 GOVERNANCE TOURISM VILLAGE BASED ON LOCAL WISDOM IN ISLAMIC PERSPECTIVE Siti Hajar1 1 Faculty of Social and Political Science University of Muhammadiyah Sumatera Utara (Email: [email protected]) Abstract: One of the leading sectors that is believed to be able to increase economic growth in Indonesia is the tourism sector. This sector is expected to minimize the level of poverty and unemployment, especially in rural areas. The development of the rural tourism sector aims to improve the welfare of the community in various fields of life. The tourism sector developed in Samosir Regency is carried out with local wisdom based tourism village governance. This governance aims to develop the potential of the region that is owned by tourist villages in Samosir Regency, and also can develop the distinctive characteristics of the Lake Toba region. The management of tourist villages is also expected to be able to encourage economic growth and contribute to society through the creation of distinctive independence and creativity owned by tourism villages. Tourism village is one of the programs that can increase local wisdom in the tourism sector, where in the Islamic concept it is recommended to develop regional potential in accordance with the capabilities of local communities. The village potential developed is the result of local wisdom from the community itself, so that each tourism village in Samosir Regency has its own characteristics. The tourism village governance is also expected to increase the creativity and independence of the community in developing local wisdom in their area. Keywords: governance, village tourism and local wisdom INTRODUCTION The development program implemented by the Indonesian state is oriented towards poverty reduction and realizing the welfare of the community in every field of life. One of the most reliable sectors by the government is the tourism sector. Tourism development is a leading sector in regional development programs, and there are several reasons that make tourism the key to development. In Indonesia, there are 10 (ten) tourist destination locations that are prioritized as the key to national development, namely: a) Lake Toba (North Sumatra); b) Tanjung Kelayang (Bangka Belitung); c) Mandalika (West Nusa Tenggara); d) Wakatobi (Southeast Sulawesi); e) Marotai Island (North Maluku); f) Thousand Islands (DKI Jakarta); g) Tanjung Lesung (Banten); h) Borobudur (Central Java); i) Bromo Tengger Semeru (East Java); j) Labuan Bajo (East Nusa Tenggara). Among the 10 (ten) tourism destinations that are prioritized in national development and become the object of this research are Lake Toba, which is located in North Sumatra Province. Lake Toba is one of the national development priorities aimed at increasing regional income and advancing the welfare of the community around Lake Toba. Lake Toba is a national tourism development priority is one of the policies produced by the Ministry of Tourism and is guided by Law Number 10 of 2009 concerning Tourism. Lake Toba has the potential and superiority that is unique from a variety of natural and cultural wealth. This is the main reason that makes Lake Toba a very potential tourist destination to be developed in North Sumatra Province. The development of Lake Toba tourism aims to improve the welfare and income of rural communities, especially Samosir Regency. This area is the result of the expansion of Toba Samosir 367 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Regency, also an island located in the Lake Toba area. Samosir Regency is an island located in the Lake Toba region and is an area that has a very large influence on the development of Lake Toba, which has both negative and positive impacts The main reason for this is one of the emergence of ideas to manage tourism objects in particular to realize creative tourism villages so that they can create distinctive advantages from each village in Samosir Regency, so that local wisdom can develop. Thus, a model is needed in managing local tourism-based rural tourism areas in Samosir Regency. Management of tourist villages in Samosir Regency requires the cooperation of all parties so that tourism management policies, especially tourism villages, can be carried out optimally. As research conducted by Peng and Lin (2016) that entrepreneurs in the tourism sector can show a mutually beneficial situation in reducing structural unemployment rates, returning young human resources to villages and innovating in rural tourism through service science activism. Tourism village governance in Samosir Regency can be a solution that has been a burden and challenge for local governments to develop the tourism sector in Samosir Regency. This effort is carried out with the management of tourist villages that aim to contribute to the community at large by encouraging centers of tourism growth, tourism business units, MSMEs, and employment in tourism destinations in order to reduce income inequality and poverty alleviation through tourism (pro poor tourism). This is what is said about tourism management based on inclusive economy. This management also encourages to minimize poverty in rural areas through the tourism sector. The management of this tourism village based on local wisdom is expected to develop competitive and sustainable destinations. In addition, it can become points of growth which will later spread economic growth to the surrounding areas, so that the main goal in the development program can be realized, namely to realize the welfare of the community in all areas of life. Through this tourism village governance it is also expected to increase foreign and local tourist arrivals in the Lake Toba tourism area so that it can trigger regional income and economic growth in the tourism sector. DISCUSSION Pariwisita in Samosir Regency is one sector that raises local revenue (PAD). The management of tourism in the Regency is not yet optimal, but the regional government especially the Samosir Regency Tourism Office has work programs that aim to develop and promote tourism in Indonesia. One program carried out by the government is conducting village tourism governance that leads to local wisdom. This program is expected to produce unique and distinctive characteristics for each village so that each village is known for its own potential. Tourism village governance generally means activities to manage tourism objects in the village. Managing is a translation from Italian, namely menegiare which means handling tools. Siswanto (2005) states that governance is a systematic activity that is mutually proposed to achieve goals. Furthermore, Griffin (1990) said management can be equated with management, which is then defined as the process of planning and decision making, organizing, leadership and supervision and the preparation of individual or staff, financial, physical and information sources to achieve organizational goals efficiently and effectively. Governance or management or management was also put forward by Handoko (1999) that basically is management, that is a job to determine, interpret and achieve organizational goals by implementing planning, organizing, composing personnel functions. staffing), direction and leadership (leading), and supervision (controlling). So, in the context of the management carried out is planning the objectives rather than activities then making and forming an organization or working group so that they can carry out their duties properly to achieve the goals and objectives of the organization that have been determined and conduct guidance from superiors who are responsible for 368 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 all activities carried out and there is supervision that can see and criticize the course of activities so that it can deliver to the objectives to be achieved. While the definition of tourism village itself is a tourist village as a tourism product that involves members of the village community with all the tools it has (Muljadi, 2009) and Nuryanti (1993) defines tourism villages as a form of integration between attractions, accommodations and supporting facilities presented in a the structure of people's lives that is integrated with the prevailing procedures and traditions. Meanwhile, according to Muliawan (2008) tourist villages are villages that have the potential for uniqueness and distinctive tourist attraction that are packaged in an attractive and natural way with the development of tourist support facilities well and planned to drive visits so as to improve the economy of the village. Local wisdom is the most important element in developing tourism in Indonesia, especially Samosir Regency. The uniqueness and characteristics that are developed in tourism development in Samosir is one way that is done to create and cultivate local wisdom in tourism development. Magdalia (2013: 428) Local wisdom is interpreted as a view of life and knowledge as well as a tangible life strategy of activities carried out by local communities in meeting their needs. Furthermore Istiawati (2016: 5) views that local wisdom is the way people behave and act in response to changes in the physical and cultural environment. A conceptual idea that lives in society, grows and develops continuously in public awareness of the nature related to the life of the sacred to the profane (the daily part of life and its nature is mediocre). Local wisdom or local wisdom can be understood as local ideas that are wise, full of wisdom, good value, embedded and followed by members of the community. The implementation of local tourism-based village tourism governance is a development carried out by government institutions to realize national development in the tourism sector. Local wisdom-based tourism village governance is also expected to be a leading tourism destination in Samosir Regency. Government Regulation Number 50 of 2011 concerning RIPPARNAS 2010 - 2015, that the development of national tourism in the field of tourist destinations includes the development of tourist attractions/attractions, infrastructure development, provision of public facilities, construction of tourism facilities, community empowerment. Through the development of tourist destinations it is expected to be able to create, improve the quality of tourism products and services as well as ease the movement of tourists in tourism destinations. Wood (2002) revealed that a good tourism program must include the following elements: conservation of sustainable biodiversity, involving local communities, providing interpretation and adding experience, encouraging positive action, encouraging the development of small industries, conservation of non-renewable resources, focusing on local participation and business opportunities for rural communities. In the Islamic concept that travel has a purpose as stated by Arifin (2015), namely 1. Get to know the Creator and Increase Spiritual Value The aim of Islam in promoting tourism, which is the main goal is to know God. In Qs. An-kabut (29), Allah says "Say, walk on the face of the earth, then consider how Allah created mankind from the beginning, then Allah made it once more. Lo, Allah is Almighty over all things”. 2. Doing business, opening business opportunities as one of the potential empowerment of the region Another goal that is recommended by Islam is to trade or do business. In Islam, seeking income through right and lawful business is a mistake or something that is highly recommended. 3. Adding Scientific Insights 369 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Factors of knowledge and insight are also important factors that make tourism develop in Islamic culture 4. Obtaining Soul Calmness and Liver Hygiene Another goal also from the Islamic impulse towards the people to travel, is to get the chance to have fun in a healthy way. Witnessing various beautiful creations of God, such as towering mountains, rushing rivers, clear springs, or green forests and waves full of waves, all of these will cause pleasure and freshness in the human soul and increase the strength of faith in the khaliq. Development of tourist destinations must be accompanied by good management so that it can provide optimal service for tourists in visiting the Samosir area. It also aims to show that in the Lake Toba region also has a tourist attraction that is no less interesting to know tourists. Attractions around the Lake Toba area, especially the Samosir area, should be able to become a tourist attraction which is a top priority to visit. The tourism object of Samosir Regency can be an icon of the development of the Lake Toba region that is in accordance with the beauty and diversity of cultures. During this time, tourists only know the attractions in Simanindo and Pangururan Districts. Act 10 of 2009 concerning Tourism, in article 1 paragraph 5, explains that tourist attraction is anything that has a unique, beautiful, and value in the form of natural, cultural, and man-made diversity that is the target or purpose of the visit traveler. Attractions in Samosir Regency, in general, have illustrated tourist attraction both from cultural, historical, natural and religious aspects. COVER Tourism village governance that is based on local wisdom reflects its own attraction in developing tourism destinations because it is related to all aspects that become elements in tourism development. Local wisdom is seen from aspects of culture, history, nature, and others. Tourism village governance based on local wisdom can create tourist objects that have criteria that are unique and distinctive of the region itself. Organizing village tourism governance based on local wisdom can increase the activity and creativity of local communities. Increasing the activity and creativity of the community can also improve people's welfare which results in the independence of the community. REFERENSI A.J. Muljadi. 2009. Kepariwisataan dan Perjalanan. Jakarta: PT Raja Grafindo Persada Al-Qur’an dan Terjemahan. 2014. Penerbit Wali; Jakarta Arifin, Johar. 2015. Wawasan Al-Quran dan Sunnah Tentang Pariwisata. Jurnal An-Nur, Vol. 4 Nomor 2 Tahun 2015. Griffin, Ricky W. 1990. Management. Boston: Houghton Miffin. Handoko, T. Hani. 1999. Manajemen. Yogyakarta: BPFE Yogyakarta. Istiawati, Novia, Fitri. 2016. Pendidikan Karakter Berbasis Nilai-nilai Kearifan Lokal adat Ammatoa dalam Menumbuhkan Karakter Konservasi, Jurnal Cendekia: Volume 10 No. 1 Edisi April 2016 P.ISSN: 1978 – 2098 e.ISSN: 2407 – 8557 Magdalia, Alfian. 2013. Potensi Kearifan Lokal dalam Pembentukan Jatidiri dan Karakter Bangsa. Prosiding The 5 thn ICSSIS, Ethinicity and Globalization di Yogyakarta pada tanggal 13 – 14 Juni 2013. Muliawan, H. 2008. Pengembangan Pariwisata Berbasis Masyarakat Konsep dan Implementasi. Tanpa Kota: Tanpa Penerbit. 370 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Nuryanti, Wiendu. 1993. Concept, Perspective and Challenges, makalah bagian dari Laporan Konferensi Internasional mengenai Pariwisata Budaya. Yogyakarta: Gadjah Mada University Press. Peraturan Pemerintah Nomor 50 Tahun 2011 Tentang RIPPARNAS 2010 – 2015 Siswanto, Bejo. 2005. Manajemen Tenaga Kerja Indonesia Pendekatan Administratif dan Operasional. Jakarta: Bumi Aksara. Undang-undang Nomor 10 Tahun 2009 Tentang Kepariwisataan Wood, Megan E. 2002. Meeting The Global Challenge of Community Participation In Ecotourism: Case Studies and Lessons From Ecuador. Tourism & Protected Areas Publication Series, Tanpa Kota: Alex C Walker Foundation & USAID. 371 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 PENDEDAHAN HALAMAN FACEBOOK ISLAMIK SEBAGAI MEDIUM PENERIMAAN MESEJ DAKWAH DALAM KALANGAN PELAJAR PTSS Rosmawati Razak1 Suryani Sabri2 Abstrak: Perkembangan media sosial pada hari ini telah menyumbang satu transformasi apabila aplikasi ini telah digunakan dalam pelbagai aspek kehidupan. Penggunaan media sosial seperti facebook pada hari ini bukan sahaja untuk mengetahui tentang berita-berita semasa namun dilihat memberi peluang yang lebih luas terhadap penyebaran mesej-mesej dakwah khususnya kepada para remaja. Justeru, kajian ini dijalankan untuk mengenalpasti tahap pendedahan halaman facebook Islamik dalam kalangan pelajar PTSS dan menganalisis hubungan di antara pendedahan halaman facebook Islamik dengan penerimaan mesej dakwah dalam kalangan pelajar PTSS. Kajian ini merupakan kajian kuantitatif yang menggunakan rekabentuk kajian tinjauan. Pengumpulan data dalam kajian ini berdasarkan kepada pengedaran instrumen soal selidik dan data dianalisis menggunakan statistik deskriptif dan inferensi. Seramai 148 pelajar PTSS telah dipilih sebagai responden kajian melalui kaedah cluster sampling. Hasil kajian mendapati tahap pendedahan halaman facebook dalam kalangan pelajar PTSS berada pada tahap yang rendah (min = 2.09). Selain itu, terdapat hubungan yang signifikan di antara penggunaan halaman facebook dengan penerimaan mesej dakwah dalam kalangan pelajar PTSS dengan kekuatan hubungan yang rendah (r = 0.304). Kajian ini menunjukkan bahawa penggunaan halaman facebook merupakan satu kaedah yang berkesan dalam menyampaikan mesej-mesej dakwah kepada para remaja. Oleh itu terdapat keperluan untuk memperbanyakkan penyampaian mesej-mesej dakwah melalui medium facebook kerana ianya dapat memberi manfaat yang positif kepada para remaja. Kata kunci: Mesej Dakwah, Media Sosial, Facebook Pendahuluan Perkembangan media sosial pada hari ini telah menyumbang satu transformasi apabila aplikasi ini telah digunakan dalam pelbagai aspek kehidupan. Penggunaan media sosial seperti facebook pada hari ini bukan sahaja untuk mengetahui tentang berita-berita semasa namun dilihat memberi peluang yang lebih luas terhadap penyebaran mesej-mesej dakwah khususnya kepada para remaja. Statistik penggunaan aplikasi media sosial menunjukkan lebih 2 bilion pengguna facebook di seluruh dunia manakala di Malaysia telah direkodkan lebih 22 juta rakyat di negara ini mempunyai akaun facebook yang majoritinya berusia di antara 16 hingga 35 tahun (MCMC, 2017). Facebook yang pada awalnya diasaskan oleh Mark Zuckerberg sebagai medium untuk berkomunikasi dan berkongsi maklumat bagi mahasiswa Harvard kini telah menjadi media sosial paling fenomena di dunia. Ini berikutan laporan pada Jun 2011 di mana facebook telah mencapai 750 juta pengguna. Namun, masyarakat Islam terutamanya remaja seringkali didedahkan dengan hiburan melampau, maklumat yang kurang tepat, menyeleweng dan merosakkan minda melalui media sosial termasuk facebook (Hamidah, 2005, Fariza & Muhammad Faisal, 2010). Menurut Zaharuddin (2012), facebook 1 2 Politeknik Tuanku Syed Sirajuddin (PTSS), Malaysia ([email protected]) Politeknik Seberang Perai (PSP), Malaysia ([email protected]) 372 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 boleh dimanfaatkan untuk kepentingan Islam seperti menyebarluaskan dakwah Islamiah kepada masyarakat. Selain itu, facebook juga berperanan untuk memperolehi ilmu pengetahuan, merubah tabiat manusia serta medium untuk pembelajaran agama (Syahruddin & Mohd. Shaukhi, 2016, Fadzli et. al, 2015). Justeru, penggunaan facebook pada hari ini bukan sahaja boleh dilihat dari aspek yang negatif namun media sosial ini mampu memberi peluang yang lebih luas terhadap penyebaran mesejmesej dakwah khususnya kepada para remaja. Oleh itu, kajian ini dilakukan untuk melihat sejauh mana pendedahan halaman facebook Islamik dalam kalangan pelajar dan menganalisis pendedahan halaman facebook dengan penerimaan mesej dakwah dalam kalangan pelajar PTSS. Hipotesis Kajian Terdapat hubungan yang signifikan di antara pendedahan facebook Islamik dan penerimaan mesej dakwah dalam kalangan pelajar PTSS. Sorotan Kajian Mesej dakwah Perkataan dakwah berasal daripada bahasa Arab iaitu daᶜwah. Secara etimologi, perkataan dakwah bermaksud memanggil, mengajak, menyeru dan menjemput (Ahmad Ghalwush 1978; Ab. Aziz 1997; Al-Bayānūni 2001) untuk merangsang kepada sesuatu tujuan (Ghazali 1996). Seperti dakwah Nabi SAW kepada umatnya yang dijelaskan dalam al-Quran melalui firman Allah SWT dalam surah Yusuf, 12: 108: ۚ َّ ‫س ِّبي ِّل ٓي أَ ۡدع ُٓواْ ِّإلَى‬ َّ َ‫س ۡب ٰ َحن‬ ١٠٨ َ‫ٱّللِّ َو َما ٓ أَن َ۠ا ِّمنَ ۡٱل ُم ۡش ِّركِّين‬ ُ ‫يرةٍ أَن َ۠ا َو َم ِّن ٱت َّ َب َعنِّ ۖي َو‬ ِّ َ‫ٱّللِّ َعلَ ٰى ب‬ َ ‫قُ ۡل ٰ َه ِّذ ِّهۦ‬ َ ‫ص‬ Maksudnya: Katakanlah (Wahai Muhammad):“Inilah jalanku, aku dan orang yang menurutku, menyeru manusia umumnya dengan agama Allah dengan berdasarkan keterangan dan bukti yang jelas nyata. Dan aku menegaskan; Maha Suci Allah (daripada segala iktikad dan perbuatan syirik); dan bukanlah aku daripada golongan yang mempersekutukan Allah dengan sesuatu yang lain. Al-Qarāḍawī (1978) menjelaskan bahawa dakwah merupakan usaha untuk membawa orang lain kepada agama Islam, supaya mengikut petunjuk agama ini, melaksanakan segala ketetapanNya di muka bumi ini, mengkhususkan segala bentuk penghambaan diri, permohonan dan taat kepada Allah sahaja, melepaskan diri dari segala kongkongan yang bukan daripada Allah SWT yang terpaksa dipatuhi, memberi hak kepada orang lain yang ditentukan hak oleh Allah, menyeru kepada kebaikan, mencegah segala kemungkaran dan berjihad pada jalanNya. Namun, Samsul Munir (2013) mendefinisikan dakwah dari sudut yang berbeza di mana dakwah bukan sahaja memfokuskan kepada aktiviti mengajak manusia ke arah kebaikan yang diredhai Allah SWT, tetapi juga merupakan suatu usaha untuk mengubah cara seseorang berfikir, berperasaan dan mengamalkan gaya hidup berkualiti dari sudut agama. Justeru, berdasarkan definisi dakwah yang telah dibincangkan, dakwah merupakan satu seruan untuk mempengaruhi sasaran supaya mengikuti segala ajaran yang terkandung di dalam Islam serta usaha untuk mengubah cara berfikir dan berperasaan agar Islam dapat diterima dan diamalkan sebagai satu cara hidup demi mencapai kebahagiaan di dunia juga akhirat. 373 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Proses pendakwahan melibatkan beberapa unsur utama iaitu pendakwah (daci), kandungan (mawḍuc), uslūb (manhāj), sasaran (madcu) dan kesan (athar). Allah SWT telah menggariskan 3 kaedah yang baik dalam menjalankan dakwah sebagaimana firman Allah SWT dalam surah al-Nahlu, 16: 125: Maksudnya: ۖ َ ‫ظ ِّة ۡٱل َح‬ ۡ َ ‫س ِّبي ِّل َر ِّبكَ ِّب ۡٱل ِّح ۡك َم ِّة َو ۡٱل َم ۡو ِّع‬ ‫س ۚنُ ِّإ َّن َربَّكَ ه َُو أَ ۡعلَ ُم‬ ُ ‫ٱ ۡد‬ َ ‫ِّي أَ ۡح‬ َ ‫ع ِّإلَ ٰى‬ َ ‫سنَ ِّة َو ٰ َجدِّل ُهم ِّبٱلَّتِّي ه‬ ۡ َ َ ۡ َ َّ ١٢٥ َ‫سبِّي ِّلِّۦه َوه َُو أعل ُم بِّٱل ُمهۡ تدِّين‬ َ ‫بِّ َمن‬ َ ‫ضل َعن‬ Serulah (manusia) kepada jalan Tuhan-mu dengan hikmah dan pelajaran yang baik dan bantahlah mereka dengan cara yang baik. Sesungguhnya Tuhanmu dialah yang lebih mengetahui tentang siapa yang tersesat dari jalan-Nya dan dialah yang lebih mengetahui orang-orang yang mendapat petunjuk. Berdasarkan ayat tersebut, Allah SWT telah mengemukakan cara dakwah yang dapat digunakan oleh setiap pendakwah, iaitu dengan cara bi al-hikmah, al-mauizah al-hasanah (nasihat yang baik), dan al-mujadalah al-husna (perbincangan, dialog dan perbahasan yang terbaik). Sayyid Qutb (1977) menghuraikan hikmah yang disebut dalam ayat di atas ialah melihat kepada sasaran dan suasana, kadar yang perlu agar tidak memberatkan sasaran dan kepelbagaian mengikut keperluan. Nasihat yang baik pula terdapat pelbagai bentuk seperti sesuatu penjelasan yang lembut dan difahami, bentuk cerita dan jenaka, penjelasan dan tentang pujian dan celaan dari Allah SWT dan sebagainya (alBayānūni 2001). Menurut Rauf Shalabi (1982) cara yang ketiga iaitu perbincangan, dialog dan perbahasan yang terbaik perlu dilakukan dengan cara yang paling sesuai dengan menjaga adab-adab supaya tidak difahami untuk menjatuhkan pihak yang terlibat dan tidak pula untuk memburukkan dan menghina pendapat berkenaan. Tetapi ia semata-mata untuk mencari kebenaran. Ketiga-tiga cara tersebut merupakan asas utama dalam uslub dakwah (Ab. Aziz, 2005). Menurut Ghazali (1996), uslub ialah satu perkataan Arab yang bererti jalan atau cara. Mengikut istilah dakwah, uslub dakwah ialah penyampaian kandungan atau isi dakwah dengan ibarat dan bentuk yang tertentu. Ia tertumpu kepada kebijaksanaan, kemahiran melaksanakan penerangan dan penyusunan program dengan tersusun rapi. Uslub juga bermaksud jalan atau cara-cara tertentu untuk melakukan sesuatu perkerjaan atau menyampaikan kandungan dakwah dengan ibarat atau bentuk tertentu (Nawfal 1977). Uslub membawa pengertian yang hampir sama dengan manhaj dan wasilah (Roslieza & Nur A’thirah Masyaa’il 2015). Wasilah bererti media atau saluran penyampaian kandungan dakwah (al-Bayānūni 2001; Nawfal 1977; Ghalwūsh 1972). Wasilah juga bersifat kebendaan sama ada berbentuk alat-alat ataupun saluran yang bersesuaian untuk menjalankan sesuatu aktiviti dakwah. al-Bayānūni (2001) menambah bahawa uslub perlu disesuaikan dengan sasaran dakwah dan perlu dilihat pada aspek-berikut iaitu: i) ii) iii) Pemilihan isi atau pendekatan isi. Bentuk persembahan isi. Pemilihan saluran atau media. Oleh itu, dalam menjalankan usaha dakwah, amat penting untuk melihat kepada uslub yang sesuai kerana uslub bukanlah sesuatu perkara yang ringan dalam dakwah (Ab. Aziz 2005) malah merupakan unsur yang penting dan memainkan peranan yang besar dalam memberi impak kepada sasaran sehingga dapat memastikan keberkesanan sesuatu dakwah (Muhammad Khayr Ramaḍan 1992). Rasulullah SAW sendiri menarik perhatian sasaran dakwah apabila menyampaikan dakwah melalui media tertentu seperti khutbah, tulisan dan surat (Ab. Aziz 1997). Justeru itu, penggunaan media 374 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 sosial seperti facebook juga merupakan salah satu medium dakwah yang terbaru pada zaman ini selain digunakan tujuan hiburan semata-mata. Ini bererti, seorang pendakwah bertanggungjawab untuk mengetengahkan kandungan yang baik di dalam penulisan di faceook kerana dakwah melalui medium facebook mampu memberi manfaat kepada pembaca. Facebook Sebagai Medium Dakwah Penggunaan media sosial sebagai wasilah untuk menyampaikan dakwah pada masa kini bukan lagi menjadi perkara baru dalam masyarakat. Malah jika dilihat dari sudut kebaikan, penyampaian dakwah melalui media sosial ini khususnya facebook dilihat lebih pantas dan bersifat lebih global (Muhammad Asyraf, Khairul Azhar & Rushdi, 2013). Walau bagaimanapun, wujud beberapa cabaran apabila medium facebook ini digunakan sepenuhnya sebagai sumber rujukan agama tanpa meneliti kesahihan dan merujuk pakar yang berautoriti secara bersemuka. Antaranya seperti latar belakang pendidikan agama yang berbeza dalam kalangan audien (Noor Azaian et. al, 2017). Bagi mereka yang mempunyai asas pendidikan agama yang kukuh mungkin dapat membaca, memahami dan menganalisis namun jika sebaliknya, maka pengunaan facebook untuk menyampaikan mesej dakwah akan disalah gunakan. Selain itu terdapat juga pemilik akaun facebook yang hanya berniat untuk menyiarkan maklumat tanpa mempunyai asas agama yang kukuh dan hanya menyalin maklumat tersebut untuk disebarkan (Fadzli et. al, 2015). Namun bagi pengguna media yang bijak, mereka boleh menyelidik (tabayyun) dan meneliti kesahihan sumber dan isi kandungan yang disampaikan. Antara facebook yang berautoriti dan menjadi rujukan dalam menyampaikan mesej dakwah kepada masyarakat adalah seperti Dr Maza, Dr Zaharudin Abd Rahman dan Ustaz Kazim Elias (Fadzli et. al, 2015). Kajian Syahruddin & Mohd. Shaukhi (2016) mengenai dakwah di internet telah membincangkan antara mesej dakwah yang sering dibincangkan di group page Islamik di facebook adalah berkaitan soal jawab agama mengenai hukum, maklumat berkaitan hadis dan ayat al-Quran serta maklumat mengenai perjuangan memerangi zionis di Palestin, Syria dan seluruh dunia. Facebook Ustaz Abdullah Khairi pula banyak menyentuh isu-isu tentang aspek kekeluargaan, kemasyarakatan dan kemanusiaan sebagai teras perbincangan. Kerangka Konseptual Kerangka konseptual kajian ini adalah berdasarkan ayat al-Quran di dalam surah Fuṣṣilat ayat 33 di mana dalam ayat tersebut Allah SWT telah menjelaskan bahawa seruan kepada Allah SWT adalah sebaik-baik perkataan disusuli dengan mengerjakan kebajikan. Ia merupakan suatu teori asas yang boleh diaplikasikan oleh para pendakwah dalam menyampaikan dakwah kepada sasaran melalui facebook. Sebagaimana firman Allah SWT: Maksudnya: َّ ‫سنُ قَ ۡو اال ِّم َّمن دَ َعا ٓ إِّلَى‬ ٣٣ َ‫ص ِّل احا َوقَا َل إِّنَّنِّي ِّمنَ ۡٱل ُم ۡس ِّل ِّمين‬ َ ‫َو َم ۡن أ َ ۡح‬ َ ٰ ‫ٱّللِّ َو َع ِّم َل‬ Dan siapakah yang lebih baik perkataannya daripada orang yang menyeru kepada Allah SWT dan mengerjakan kebajikan dan berkata “Sesungguhnya aku termasuk golongan muslim (yang berserah diri)”. (al-Quran, surah Fuṣṣilat 41: 33) 375 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Menurut tafsir Ibnu Kathīr (2003) mengenai ayat ini, Rasulullah SAW adalah contoh terbaik di dalam hal ini di mana baginda menyeru kepada kebaikan dan mencegah kemungkaran dan baginda juga orang pertama yang melaksanakan kebaikan sebelum mengajak orang lain melakukannya manakala al-Marāghiy (1986) mentafsirkan, tidak ada seorang pun yang lebih baik perkataannya daripada orang yang memiliki tiga sifat iaitu menyeru manusia agar mematuhi Allah SWT, beramal soleh iaitu dengan melaksanakan ketaatan-ketaatan dan menghindari hal-hal yang diharamkan, dan mengambil Islam sebagai agama dan ikhlas kepada Tuhannya. Teori asas daripada al-Quran untuk menyampaikan mesej dakwah ini juga dapat dikaitkan dengan Model Komunikasi Lasswell (1948). Model Komunikasi Lasswell (1948) adalah salah satu model komunikasi terawal dalam perkembangan teori komunikasi berbanding model-model komunikasi lain. Lasswell (1948) seorang ilmuan komunikasi dan ahli sains politik mengatakan komunikasi adalah “who says what to whom using what channel with what effect” yang bermaksud “siapa mengatakan apa melalui saluran apa kepada siapa dan apakah kesannya” (Samsuddin 1993). Walaubagaimanapun, Model Komunikasi Lasswell (1948) telah dikritik kerana dikatakan mempunyai beberapa kelemahan seperti komunikasi sehala daripada sumber kepada penerima, mesej yang mempunyai tujuan tertentu dan setiap utusan akan memberi kesan (Werner & James, 2001). Lalu pengubahsuaian dibuat dengan menambahkan dua perkara yang penting dalam komunikasi iaitu keadaan situasi ketika utusan disampaikan dan tujuan pihak penyampai utusan terhadap penerima. Namun model tersebut perlu dilihat dari perspektif semasa ia dibentuk dan minat Lasswell sebagai seorang ahli sains politik. Model komunikasi sehala Lasswell bersesuaian bagi menjalankan fungsi membujuk penerima untuk menerima mesej yang disampaikan (Samsuddin, 1993). Rajah 1 : Model Komunikasi Lasswell (1948) Sumber Siapa Mesej Saluran Mengatakan apa Melalui saluran apa Penerim a Kesan Kepada siapa Apakah kesan Berdasarkan kajian yang dilakukan oleh Rosmawati (2015), Model Komunikasi Dakwah boleh diasimilasikan daripada Model Komunikasi Lasswell kerana bidang dakwah dan komunikasi berkongsi proses yang sama iaitu memerlukan penerima (receiver) sebagai sasaran. Apa yang membezakannya ialah dakwah bermatlamatkan amar makruf nahi mungkar, mencapai keredhaan Allah SWT dan mendekatkan diri kepada yang Maha Pencipta. Model Komunikasi Laswell dapat dihuraikan dalam konteks dakwah melalui peranan pendakwah yang bertindak sebagai sumber dan penyampai kepada mesej dakwah yang disampaikan kepada sasaran (madᶜu). Bertepatan dengan surah Fuṣṣilat ayat 33 yang menjelaskan mengenai mesej dakwah yang disampaikan iaitu menyeru manusia kepada kebaikan dan mencegah kemungkaran (Ibnu Kathīr, 2003). Justeru itu, kerangka konsep dalam kajian ini menunjukkan bahawa ayat al-Quran dalam surah Fuṣṣilat ayat 33 dapat menjadi panduan asas dalam menyampaikan mesej-mesej dakwah terhadap 376 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 mad’u. Ayat al-Quran tersebut juga dikaitkan dengan Model Komunikasi Laswell (1948) bagi menghuraikan dengan lebih terperinci proses-proses menyampaikan mesej dakwah melalui halaman facebook. Melalui kerangka kerja teoritikal yang telah dibincangkan, terbentuknya kerangka kerja konseptual seperti dalam rajah 1 bertujuan memberi gambaran awal mengenai keseluruhan kajian ini. Rajah 2 : Kerangka Konseptual PENGGUNAAN HALAMAN FACEBOOK ISLAMIK SEBAGAI MEDIUM PENERIMAAN MESEJ DAKWAH PENGGUNAAN MEDIA SOSIAL FACEBOOK - PENERIMAAN MESEJ DAKWAH Tempoh penggunaan Aktiviti di facebook Halaman facebook Islamik Metodologi Kajian Kajian yang dilakukan ini merupakan kajian tinjauan yang menggunakan kaedah pensampelan kelompok. Pengumpulan data adalah berdasarkan kepada edaran borang soal selidik yang mengandungi 3 bahagian iaitu bahagian A, demografi responden, bahagian B, tahap penggunaan halaman facebook dan bahagian C, tahap penerimaan mesej dakwah dalam kalangan pelajar PTSS. Data dianalisis melalui perisian Statistical Package For Social Science Science (SPSS) versi 23.0 dengan menggunakan kaedah statistik deskriptif dan statistik inferensi. Interpretasi data deskriptif adalah berpandukan kepada jadual skor min Jainabee & Jamil (2009) seperti yang dinyatakan dalam jadual 1. Jadual 1 : Interpretasi Skor Min Skor Min Interpretasi 1.00 - 1.80 Sangat Rendah 1.81 - 2.60 Rendah 2.61 - 3.40 Sederhana 3.41 - 4.20 Tinggi 4.21 - 5.00 Sangat Tinggi Sumber : Jainabee & Jamil (2009) Bagi menginterpretasi dapatan analisis inferensi untuk mengukur kekuatan hubungan antara pemboleh ubah, pengkaji telah memilih pekali korelasi Fauzi et. al (2014) seperti di dalam jadual 2. Jadual 2 : Pekali Korelasi 377 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Nilai Interpretasi Pekali Hubungan 1.0 Sempurna 0.80 – 0.99 Sangat Kuat 0.60 – 0.79 Kuat 0.40 – 0.59 Sederhana 0.20 – 0.39 Lemah 0.01 – 0.19 Sangat Lemah 0.0 Tiada hubungan Sumber : Fauzi et. al (2014) Jumlah pemilihan sampel dalam kajian ini adalah berdasarkan kepada apa yang dikemukakan oleh Krejcie & Morgan (1970) iaitu 148 orang pelajar daripada keseluruhan populasi kajian iaitu seramai 420 orang pelajar PTSS yang mengambil kursus Komunikasi dan Penyiaran Islam. Pemilihan sampel dilakukan dengan menggunakan kaedah two-stage random sampling yang menggabungkan kaedah cluster samping dan simple random sampling. Pengukuran kebolehpercayaan dalam kajian ini telah dilakukan oleh pengkaji terhadap 30 orang pelajar dari Jabatan Teknologi Maklumat dan Komunikasi, PTSS. Pengkaji mengukur nilai kebolehpercayaan kajian rintis ini berdasarkan interpretasi oleh Chua (2012) seperti di dalam jadual 3. Bil. 1 2 3 4 5 Jadual 3 : Nilai kebolehpercayaan Nilai kebolehpercayaan Tahap .96 hingga 1.00 kurang memuaskan .80 hingga .95 tinggi dan memuaskan .65 hingga .79 memuaskan .50 hingga .64 rendah dan kurang memuaskan di bawah .50 terlalu rendah dan tidak memuaskan Sumber : Chua 2012 Secara keseluruhannya, semua pemboleh ubah mencatatkan nilai alfa Cronbach yang tinggi dan memuaskan iaitu 0.897 bagi pemboleh ubah facebook Islamik dan 0.898 bagi pemboleh ubah mesej dakwah. Bil. 1. 2. Jadual 4 : Nilai kebolehpercayaan bagi kajian rintis Nilai Pemboleh ubah kebolehpercayaan Tahap Facebook Islamik 0.897 Tinggi dan memuaskan Mesej dakwah 0.898 Tinggi dan memuaskan Analisis Hasil Kajian Analisis demografi responden menunjukkan sejumlah 148 responden terlibat dalam kajian ini yang terdiri daripada 63 orang pelajar lelaki dan 85 orang pelajar perempuan. Yang terdiri daripada 5 378 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 jabatan iaitu Jabatan Pelancongan dan Hospitaliti, Jabatan Perdagangan, Jabatan Rekabentuk dan Komunikasi Visual, Jabatan Kejuruteraan Elektrik dan Jabatan Kejuruteraan Mekanikal, PTSS. Jadual 5 : Taburan kekerapan dan peratusan demografi responden Demografi Peratus Responden (%) Kekerapan Jantina Lelaki 63 42.6 Perempuan 85 57.4 Jabatan JPH JP JRKV JKE JKM 36 30 28 27 27 24.3 20.3 18.9 18.2 18.2 Analisis Deskriptif Analisis deskriptif dalam bahagian ini menggunakan peratusan dan min bagi menghuraikan item-item dalam setiap konstruk yang diuji. Jadual 6 menunjukkan tempoh melayari facebook dalam sehari. Sebanyak 58.1% pelajar melayari facebook kurang dari 1 jam sehari manakala hanya 4.1% pelajar melayari facebook melebihi 5 jam sehari. Jadual 6 : Tempoh melayari facebook dalam sehari Kekerapan Peratus Kurang 1 jam 86 58.1 1-2 jam 43 29.1 3-4 jam 13 8.8 5 jam ke atas 6 4.1 Jadual 7 menunjukkan sebanyak 9.6% pelajar sangat setuju menggunakan facebook sebagai medium untuk membaca post dan bertanya soalan untuk memperolehi ilmu pengetahuan di facebook, 7.1% berkongsi status dan 1.47% daripada mereka melayari facebook dengan memberi komen dan pandangan. Jadual 7 : Aktiviti di facebook Peratusan (%) STS TS S SS Min S.P Tahap Int. 1. Membaca post dan bertanya soalan untuk memperolehi ilmu pengetahuan 31.2 34.4 24.8 9.6 2.13 0.964 Rendah 2. Berkongsi status 38.6 33.9 20.5 7.1 1.96 0.934 Rendah Bil. Filem 379 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 STS – Sangat tidak setuju Memberi komen TS – 3. dan pandangan Tidak setuju S– Setuju SS – Sangat setuju S.P – Sisihan Piawai 65.8 23.9 8.0 2.4 1.47 0.742 Sangat rendah Jadual 8 menunjukkan sebanyak sepuluh buah facebook Islamik yang disenaraikan dalam instrumen soal selidik bagi melihat sejauh mana tahap pendedahan facebook Islamik dalam kalangan pelajar Islam PTSS. Pendedahan pelajar terhadap facebook Ustaz Kazim Elias mencatatkan min tertinggi iaitu 2.47 diikuti facebook Ustaz Abdullah Khairi iaitu 2.45. Menurut kajian Syahruddin & Mohd. Shaukhi (2016) facebook Ustaz Abdullah Khairi adalah salah satu facebook Islamik yang sangat aktif dan mengandungi bahan yang pelbagai serta menyentuh soal emosi, kelakuan dan nilai serta norma penganut Islam di negara ini. Selain itu pendekatan facebook ini yang menggunakan pautan kepada laman sosial yang lain berpotensi mempengaruh audien yang lebih ramai. Malah mesej yang disampaikan begitu dekat dengan kehidupan sasaran atau mad’u itu sendiri di mana topik yang dibincangkan seringkali menyentuh tentang kekeluargaan, kemasyarakatan dan kemanusiaan. Pendedahan facebook yang mencatatkan min paling rendah dalam kalangan pelajar PTSS pula adalah facebook Dr Zaharudin Abd Rahman dengan min 1.64. Menurut kajian Mohd Nazif et. Al (2017) facebook Dr Zaharudin Abd Rahman mempunyai pengaruh maklumat, pengaruh ganjaran dan ancaman serta maklum balas atau komunikasi bersama audien. Namun facebook ini menjawab secara terus persoalan yang dikemukakan oleh khalayak dan tidak diangkat dalam entri secara khusus bagi memudahkan individu yang bertanya mendapat jawapan yang diperlukan secara terus. Kesimpulannya, hasil dapatan kajian menunjukkan tahap pendedahan facebook Islamik dalam kalangan pelajar Islam Politeknik masih berada pada tahap yang rendah dengan skor min keseluruhan 2.09. 380 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Jadual 8 : Tahap pendedahan facebook Islamik dalam kalangan pelajar PTSS Bil. Facebook Peratusan (%) TP KK K SK Min S.P Tahap Int. 1 JAKIM 36.5 56.8 5.4 1.4 1.72 0.629 Sangat rendah 2 Mufti Wilayah Persekutuan 37.2 55.4 6.8 7 1.96 0.620 Rendah 3 Dr Zaharudin Abd Rahman 41.9 52.0 6.1 0.0 1.64 0.595 Sangat rendah 4 Dr. Maza 35.8 50.0 12.2 2.0 1.80 0.725 Sangat rendah 5 Ustaz Kazim Elias 8.8 49.3 28.4 13.5 2.47 0.836 Rendah 6 Ustaz Abdullah Khairi 14.2 41.2 29.7 14.9 2.45 0.914 Rendah 7 Prof Muhaya 27.7 45.3 18.9 8.1 2.07 0.889 Rendah 8 Ustazah Siti NorBahyah 30.4 47.3 19.6 2.7 1.95 0.781 Rendah 9 Aman Palestin 12.8 47.3 29.7 10.1 2.37 0.835 Rendah 10 Aqsa Syarif 32.4 46.6 18.2 Rendah 2.7 TP – Tidak Pernah KK – Kadang-kadang K – Kerap SK – Sangat Kerap S.P – Sisihan Piawai 381 1.91 0.782 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Analisis Inferensi Analisis inferensi korelasi digunakan dalam kajian ini untuk mengenalpasti hubungan antara keduadua pemboleh ubah kajian. Ujian Pearson’s Correlation telah dilakukan untuk melihat hubungan antara kedua-dua pemboleh ubah. Hasil kajian menunjukkan bahawa terdapat perkaitan positif dengan kekuatan hubungan yang rendah di antara pendedahan facebook Islamik terhadap penerimaan mesej dakwah dalam kalangan pelajar Islam Politeknik Tuanku Syed Sirajuddin (r=0.304, ρ=0.00). Hasil dapatan kajian yang menggunakan analisis korelasi ini telah membenarkan hipotesis kajian iaitu terdapat hubungan yang signifikan di di antara pendedahan facebook Islamik dengan penerimaan mesej dakwah dalam pelajar Islam PTSS. Jadual 9 : Pekali korelasi antara pendedahan facebook Islamik dengan penerimaan mesej dakwah dalam kalangan pelajar PTSS Pendedahan Facebook Islamik 1.00 Pendedahan Facebook Islamik (0.00) 0.304** Penerimaan Mesej Dakwah (0.00) **Signifikan pada aras <0.01 (dua hujung) Pemboleh ubah Penerimaan Mesej Dakwah 1.00 (0.00) Implikasi Kajian Kajian ini menunjukkan bahawa penggunaan halaman facebook merupakan satu kaedah yang berkesan dalam menyampaikan mesej-mesej dakwah kepada para remaja. Oleh itu terdapat keperluan untuk memperbanyakkan penyampaian mesej-mesej dakwah melalui medium facebook kerana ianya dapat memberi manfaat yang positif kepada para remaja. Walaupun keberkesanan dakwah Islam yang sebenar perlu diukur pada pengamalan ajaran dan nilai-nilai Islam oleh mad’u namun kajian namun kejayaan sesuatu mesej itu disampaikan dengan sempurna dan diterima oleh mad’u merupakan suatu permulaan yang baik dalam memberikan pemahaman tentang syariat Islam kepada mereka. Selain itu, kajian ini juga dapat memberi pendedahan kepada para pensyarah, khususnya staf-staf di bidang Pengajian Islam supaya menyebar luaskan mesej dakwah yang lebih kreatif melalui pelbagai cara termasuklah melalui medium facebook serta mendedahkan facebook Islamik yang berautoriti kepada para pelajar untuk dijadikan sebagai rujukan dan perbincangan tentang hukum hakam semasa. Kesimpulan Justeru, kewujudan laman social seperti facebook merupakan medium kepada para daie untuk berkomunikasi dan menyampaikan mesej dakwah kepada mad’u dengan lebih mudah dan berkesan. Penggunaan facebook boleh dilihat sebagai pendekatan terkini yang luar biasa kerana dapat merentas sempadan sama ada dari segi masa, tempat dan tahap umur. Namun apa yang lebih penting penggunaan laman sosial ini telah berjaya diharmonikan dengan menggunakannya semaksima mungkin untuk manfaat agama dan ummah. 382 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Rujukan al-Quran. Ab. Aziz Mohd Zin. (1997). Pengantar dakwah Islamiah. Kuala Lumpur: Universiti Malaya. Ahmad Ghalwush. (1978). al-Daᶜwah al-Islamiyyah: Uṣūluha wa Wasāiluha. Kaherah: Dar al-Kitab al-Misriy. al-Bayānūni, Muhammad Abu al-Fatah. (2001). Al-Madkhal ila al-ᶜIlmi al-Daᶜwah. Damsyik: Dār al-Risālah al-ᶜAlamiyyah. Chua Yan Piaw. (2012). Asas Statistik Penyelidikan Edisi Kedua. Kuala Lumpur: Mc Graw Hill. Fauzi H., Jamal A. & Mohd Saifoul ZN. (2014). Kaedah penyelidikan & analisis data SPSS. Sintok : Universiti Utara Malaysia. Fadzli A. et. al. (2015). Cabaran Media Baru Sebagai Medium Pembelajaran Agama dan Penyelesaiannya Dari Prespektif Islam. Jurnal Islam dan Masyarakat Kontemporari. Fariza MS & Muhammad Faisal A. (2010). Media Sebagai Tarikan Psikologi dalam Dakwah. Kertas Kerja Muzakarah Ulama’ Cendiakawan Islam. Perak. Jainabee Kassim & Jamil Ahmad. (2009). Kualiti Kepimpinan Pengetua SekolahSekolah Menengah Kebangsaan Zon Selatan, Malaysia. Seminar Nasional Pengurusan dan Kepimpinan Pendidikan ke-16 pada 21 - 24 Julai 2009 di Auditorium Dato’ Razali Ismail, Institut Aminuddin Baki, Genting Highlands. Mohd Nazif B., Mohd Baharudin O., Nor Hayati M.J. (2017). Analisis Strategi Penyampaian Mesej Dakwah Islamiah dalam Halaman Facebook. Journal of Islamic Social Sciences and Humanities. Negeri Sembilan. Muhammad Asyraf, Khairul Azhar & Rushdi R. (2013). Dakwah Siber : Etika dan Akhlak. Prosiding Seminar Antarabangsa Dakwah dan Pembangunan Insan. Nor Azaian AT, Mohd Yusof A. & Mohd Azrul MS. (2017). Cabaran Dakwah Islam di Alam Siber. Journal of Social Sciences and Humanities. Selangor. Al-Qaradhawi, Yusof. 2005. Fiqhu al-lahwi wa al-tarwih. Kaherah : Maktabah Wahbah. Rosmawati Mohamad Rasit . (2013). Hubungan penontonan filem dakwah dengan pembentukan personaliti prososial remaja. Tesis Dr. Falsafah Universiti Putra Malaysia. Rosmawati Mohamad Rasit & Md. Rozalafri Johari. (2011). Analisis penerapan dakwah di dalam filem semerah padi. Dlm. Muhamad Zaki Mustapa, Ainurliza Mat Rahim, Zainol Abidin Ahmad & Noor Adzrah Ramle (pnyt.). Representasi Islam Dalam Media, hlm. 195-206. Nilai : Universiti Sains Islam Malaysia. Samsuddin A. Rahim. (1993). Komunikasi Asas. Kuala Lumpur: Dewan Bahasa dan Pustaka. Schirato, T. & Yell, S. (2000). Communication and culture. an introduction. London : Sage. Syahruddin A. & Mohd. Shaukhi M.R. (2016). Dakwah di Internet : Aplikasi Model Tetingkap Ekni ke atas Wacana Mesej Dakwah di Group Page Islamik Malaysia. Jurnal Komunikasi Borneo Edisi Khas. Sabah. 383 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 KNOWLEDGE OF ISLAMIC EDUCATION TEACHER IN IMPLEMENTING TEACHING OF HIGHER ORDER THINGKING SKILLS (HOTs) Muhammad Talhah Ajmain@Jima’ain1 Aminudin Hehsan2 Juhazren Junaidi3 Ahmad Marzuki Mohamad4 1 Islamic Civilisation Academy, Universiti Teknologi Malaysia (UTM), Malaysia, (E-mail: [email protected]) Center of Research for Fiqh Science and Technology (CFiRST), UTM Johor, Malaysia, (E-mail: [email protected]) 3 Center of Research for Fiqh Science and Technology (CFiRST), UTM Johor, Malaysia, (E-mail: [email protected]) 2 4 Islamic Civilisation Academy, Universiti Teknologi Malaysia (UTM), Malaysia, (Email: [email protected]) Abstract: Islamic Education teachers play a big role in educating generations. Thinking skills are very important in directing students so that they can learn well and apply it. This study is a survey conducted on Islamic Education teachers in secondary schools in Selangor for the purpose of identifying the level of understanding of Islamic Education teachers towards the application of higher order thinking skills (HOTs) in teaching and facilitating (PdPc) of Islamic Education. The questionnaire was used as the main instrument in this study. A total of 117 Islamic Education teachers were involved as respondents in the study. Data obtained from the questionnaires distributed were analyzed using IBM Statistical Package which involved mean score, standard deviation, percentage, and frequency. The findings of the previous study to all teachers showed that the level of knowledeg of teachers towards HOTs was moderate. However, the findings in this study indicate that the level of knowledge of the Islamic Education teacher is at a high level with a score of (min = 4.05). This study is expected to assist the school, researcher and the Islamic and Moral Education Curriculum Division, Ministry of Education to implement improvements. Furthermore, it provides numerous plans to enhance teachers' knowledge and skills, in particular, the Islamic Education teachers in order to enhance the success of the application of Higher Order Thinking skills (HOTs) in Islamic Education subject to meet the 21st Century National Education System (SPN21). Further efforts can help improve the quality of teachers in implementing new skills to be applied in teaching and facilitating (PdPc). Keywords: Higher Order Thinking skills (HOTs), Mastery level of teacher, Knowledge. Introduction The success of innovation or change which has been implemented will not succeed on its places without the suitable agent (FJ King et.al, 1998; Marlina Sabran, 2013; Fahimah Hassan et al. 2014). In other words, school-level changes cannot be effectively implemented if the level of teacher's readiness skill is still weak. The willingness of teachers would be a starting point for its success as teachers are implementers of the curriculum which is been enacted (Nurul Azmi Mat Nor & Nurzatulshima Kamarudin, 2017). In this case, the change is in the educational curriculum, HOTS. International studies of TIMSS and PISA indicate that the quality of teachers' control is the fundamental and most significant factor in determining the success of the students (Salihuddin Suhadi et al 2014). 384 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 However, the quality of the system should not exceed the quality of teachers (Maszuria A. Ghani et al., 2014; Adebayo Fashina, 2017). The readiness of these knowledgeable teachers will make the PdPc process run more efficiently so that students can acquire new and meaningful knowledge (Nurul Azmi Mat Nor et al., 2017). In order to produce a student who performs well in HOTs, teachers must first prepare themselves for mastering knowledge about HOTs. It is a great challenge for Islamic Education teachers (GPI) to implement HOTs in PdPc which requires skill in it as it involves high student cognitive aspects and the determination of teachers. The study (Hadi Bunyamin, 2016) shows that PdPc learning using HOTs needs to be more open, relaxed, and less formal and celebrate the diversity of student ideas through storytelling techniques. In the Malaysian context, the status quo in education still demonstrates the dominance of teacher-centered PdPc approach (Thomas & Watters, 2015). Higher order thinking skills (HOTs) are the highest levels of the cognitive process. The main element in building HOTs on students is the teacher. Therefore, the teacher has a great responsibility and plays a role in the success of Islamic Education (Al-Kaylani, 2005; Kamaruddin & Andi Anto, 2018; Deden Makbuloh, 2019). Thus, teachers need to prepare themselves early with the mastery of skills. The readiness of teachers plays an important role in implementing skills when PdPc. Hence, seminars, workshops, and training on HOTs should continue to be provided as a teacher's readiness. Although previous studies have examined HOTs views on teachers, there has been no study to examine HOTs towards Islamic Education teachers in secondary schools, especially in terms of the level of preparation of skills to the HOTs. Thus, this article strives to clarify the importance of the readiness of diverse skills towards PdPc. Literature Study The highlight of the previous study on HOTs is to address the issue of HOTs specifically related to the readiness of teaching in Islamic Education subjects. However, there is a study on HOTS towards Islamic education teachers in primary schools conducted by W. Amirah et al., (2016). However, the summary of the previous study summarized by Hasmaliza (2016) which are still discussing within the Thinking Skills (KB) skills that are not yet in the direction of HOTs, and the knowledge of the KB discussed in PdPc is still in a low level and not yet further delineated the level of HOTs dominance among Islamic education teachers at secondary school level, although there has been a current study to study HOTs among high school teachers. The study by Syaubari (2018) found that the implementation of KBAT teaching in the field of Islamic education in the classroom was inconsistent, as it was also due to the fact that teachers' knowledge of KBAT was not yet extensive. This issue is explained in the monitoring by Jemaah Nazir (2015) which shows the Islamic education teacher's teaching and facilitating (PdPc) is still seen as traditional and less involving high-level thinking of poor planning before the classroom so that the KBAT is inconsistent throughout the teaching. This is based on the monitoring of the national report (Jemaah Nazir and Quality Assurance JNJK, 2015) for Islamic education subjects (special examination of KBAT) on the quality of teaching of the teacher, which is 48.25% of PdPc's planning is written in general and less lead to the formulation of measurable forms of treatment, 34.01% failed to deliver good teaching content, 47.58% used educational resources but they were traditional as manila cards and worksheets, less use of information technology-oriented equipment and 55.82% of questions raised by teachers could increase new knowledge but lack of evaluation results for follow-up actions 385 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 either in the form of recovery and enrichment. Overall, the report states that the quality of KBAT GPI teaching is at a moderate level and should implement some improvements to achieve good and excellent levels. The Level Of Hots Readiness Of The Islamic Teachers The readiness of teachers in implementing the HOTc is shown when PdPc is still ongoing, but there is no active communication involvement between students and teacher in the classroom (Nurliyana Abd Halim 2015). This indicates the lack of teachers in implementing this HOTS from the beginning. There are studies (Fahimah Hassan et al., 2014) which states that, among the subjects that do not emphasize the aspects of high-thinking thinking skills include the subjects of Islamic Education. The willingness and ability of teachers in delivering HOTS are still low and there are widely use of conventional methods in teaching among teachers (Nurul Azmi Mat Nor & Nurzatulshima Kamarudin, 2017). Next is the readiness of the teacher in questioning students at a high level. Preparing the pre-designed questions will make the teacher use the correct question that will able the students to use their thinking skills to solve the problem (Omardin, 1999; Zamri & Nor Razah, 2011). Questioning regarding matter should also be in accordance with the knowledge to be presented and the student level, scope and focus (Halimah, 2009). Among the high-level questionnaires in Bloom's Taxonomy that can be applied in the teaching of Islamic education through the field of worship such as the level of analytical questions such as "what happens if the imam is not in the congregation prayer?", The synthesis level for example "lists three legal conditions of congregation prayers? assessment for example "what is the importance of praying congregation?" (Kamarul Azmi Jasmi & Ab. Halim Tamuri, 2007). In addition, teachers need to support the methods used by using high cognitive level techniques such as skipping techniques, explanatory techniques, approval techniques and sample techniques (Omardin 1999; Abdull Sukor 2008). Therefore, the teacher needs to prepare before the lesson started, to prepare the question in the form of HOTs and to make the student able to talk actively during PdPc. The next study shows that most of the teachers are not being able to provide the materials for the limited time reason. For example, the simulation method is less used by teachers in their teaching when it is an activity that invigorates the mind, this fact is based on Abd. Ghafar Md. Din. (2003) simulation method is less applied by the teacher in teaching learning but this method succeeds to involve students actively and think. The main factors in the method are time factors and how teachers can be prepared against them. The study by Suhaimi & Razali Hassan (2014) shows that teachers have some sorts of constraints and problems in terms of their implementation process, inadequate equipment and have to be prepared by the teachers themselves and limited time allocation. This is supported by the findings of Munirah Othman et al., (2015) which states that students will be worried and less confident if they are overly stressed by time constraints. The findings of Rahayu Lasan, Aderi Che Noh & Isa Hamzah (2017) also show that less emphasis is given by GPI on aspects of student readiness versus aspects of knowledge and attitude towards HOTs in Islamic Tasawwur subjects, this also relates to the willingness of teachers themselves. Recent studies clearly indicate that teachers' willingness in the implementation and knowledge aspects are still inadequate (Nooriza Kassima & Effandi Zakaria 2015). In term of teachers readiness of the implementation is still not significant when conducted questionnaires on four respondents, two of them ready and two other respondents are still unprepared. Additionally in another study, according 386 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 to Nurliyana Abd Halim, (2015), another factor that makes students inactive is because of inadequate teacher preparation in implementing this HOTs from the early PdPc. The findings of the study (Nooriza Kassima & Effandi Zakaria 2015) show that some respondents are willing to use PdPc HOTs as stated by respondents A "... for me, teacher is a teacher who is always ready for any change HOTs is not something which is foreign from now until now is just an application or not. So, in conclusion, it's ready ... ". Similarly, the same readiness is also shown by respondents B "... willing to get involved ...". However, there is also the willingness of some teachers to be otherwise where they are not fully prepared or less prepared. This is stated by the respondent C "... I think 50-50 is ..." and respondent D stated, "... for myself I'm not quite ready because this HOTs is for the students who are really that's good..". Generally, Islamic Education teachers are expected to be able to implement teaching through the integration of HOTs. However, some teachers are not yet fully prepared or still inadequate to carry out the teaching and learning process through HOTs integration (Nurul Azmi Mat Nor & Nurzatulshima Kamarudin, 2017). Hence, the willingness of teachers to teach Islamic education by using HOTs, should be considered as one of the factors that make the government's hope to build HOTs on students. If the teaching process is still unchanged and unfixed, including without taking into account the ongoing HOTs, it will greatly influence the achievement of students (Zamri 2012). In other issues, there is a study which highlighted the most important problem in HOTs is the lack of preparation of the Pdpc agenda because of the knowledge and skills factor (Rajendran 2001; Rosnani & Suhailah 2003). According to Ball and Garton (2005), most teachers do not know how to apply HOTs to students who eventually make the teacher less prepared. However, different findings are seen in the study by Sukiman et al. (2012) where teachers have enough skills to develop students' thinking skills, teachers also have enough understanding to teach thinking skills, as well as being able to teach students to think well, and believe and believe that the objective of thinking skills can be achieved through subjects taught. In addition to the other studies, teachers also have a positive perception of the value and importance of thinking lesson (Rosnani Hashim & Suhailah Hamzah 2003; Sukiman et al., 2012). Barathimalar (2014) also noted that teachers are aware of the importance of HOTs and are ready to create a society with a high level of thinking. However, in the study by Sukiman et al. (2012) and Barahimalar (2014) found that there are some other factors that cause the teaching of high-level thinking skills cannot be emphasized. Some teachers argue that students need to first master and know all the facts and concepts of a subject before they can be encouraged to think (Sukiman et al., 2012). Based on these studies, it is clear that there is a discrepancy between teachers' readiness in the aspects of knowledge and skills previously discussed. According to Tarmizi (2016), the readiness of Islamic education teachers to be further improved in the HOTs teaching. In line with the views of Nooriza Kassima & Effandi Zakaria. (2015) that teachers' readiness in the aspects of implementation and knowledge of HOTs is still inadequate, as Islamic education teachers still have difficulty in building high-profile questions in the classroom. This view by Nooriza Kassima & Effandi Zakaria (2015) is based on a study conducted from the perspective of GPI's knowledge of HOTs readiness. The findings of the study on Islamic education teachers show that all respondents are unclear about this taxonomic application in teaching. This is like the fact of the respondent D "... It's not clear yet, but if any of the teachers sent for the course to i-Think it might be ...". Three other respondents also stated unclearly about this. However, respondent C noted the use 387 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 of this taxonomy but it is unclear for the use of up to three top levels like his statement "... Less clear. If it's up to the top three, then if it's up to you again because it's in the book ... ". The use of this taxonomy is also less emphasized in the teaching as stated by the respondent C "... to use for me but not so confirming its use ...". From the findings of the study, it shows that the input of the course has revealed that Islamic education teachers are still less emphasis on the Reform Bloom Taxonomy app (Anderson and Krathwohl, 2001). This is stated by the respondent D "... I do not think there is anything about taxonomy that he only exposes to teachers how to use maps that are all as appropriate. The maps are continuing with the content ... ". Meanwhile, the factors not being able to attend the course are also the factors that erode knowledge about this taxonomy as stated by respondents ".... Forgotten. That's my problem. Every five years I never go on the course ... ". The lack of exploring information is also found to be one of the root causes of limited respondents' knowledge of HOTs dominance. This is stated by respondent D "... I do not explore only what is delivered ...". Most of the respondents have knowledge about HOTs which is limited to questioning techniques and thinking maps in i-Think because they are only tied up with knowledge and only HOTs courses. In conclusion, the knowledge of Islamic education teachers towards the HOTs itself is still worrying, as there are still teachers who have never attended the HOTs course, even though there are teachers who feel that the diversity of skills that the ministry is trying to implement as HOTs is too heavy to be absorbed by teachers (Norafidah Jabayan & Juliana Osong, 2015). Hence, the readiness of a teacher is an important aspect of the implementation of skills in HOTs teaching as it implies a passive or active activity of students when PdPc. The higher the readiness of teachers, the more precise the HOTs technique is chosen for students. Methodology Scope And Research Design This study uses a survey method which uses questionnaire as the main instrument to answer the research questions. According to Syed Arabi Idid (1998); Najib Ghafar (2003), the survey method is suitable for measuring respondents 'views on issues or topics, and achievement of respondents' goals. The survey is also the best data collection method when there is a situation where the population of study is too big for Babbie (2004). The selection of the sample study was based on simple random sampling involving Islamic Education teachers teaching in Secondary schools in Bangi and Kajang areas. Bangi and Kajang areas have 14 secondary schools. Given the small number, researchers are determined to use the population in this study in these two areas. Research Instrument In this study, the instrument used is the questionnaire administered by the researcher himself. This instrument consists of 25 items that are measured using the 5-point Likert scale consisting of three parts: Part A, B, and C. The items used in this questionnaire were adapted from Nurliyana (2015), Ahmad Tarmizi (2016), and Hasmaliza (2016), Part A contains 5 items on the respondents' demographic profile, while Section B contains 10 items on the attitude of Islamic Education teachers towards the application of HOTs in teaching and learning and Part C contains 10 items on teacher 388 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 skills on HOTs application. Data and information obtained from respondents through this questionnaire were quantitatively analyzed. Area Of Study The study takes place at 14 secondary schools in Bangi and Kajang, Selangor. The location of this study was chosen as it is in the vicinity of the researcher area and the study of higher order thinking skills (HOTs) has not been conducted yet in this area. This indirectly encourages researchers to conduct studies on the mastery of teachers, especially Islamic Education teachers in relation to highlevel thinking skills at secondary school level. In addition, the location of this study was chosen because it facilitated researchers to conduct surveys of all schools involved at lower cost and save time researchers as the areas around Bangi and Kajang were closer and easier to visit than other areas. Data Analysis Answered questionnaires were analyzed using computers with IBM Statistical Package application. The analysis of this data involves descriptive statistics to see the level of mastery of the attitude and the willingness of Islamic Education teacher skills towards the application of HOTs in the Islamic Education subject. Descriptive statistics were analyzed in terms of frequency, percentage and mean to describe the study sample and answer the study questions. According to Mohd Majid (2009), data analysis using SPSS programming software can produce accurate and error-free calculations. Findings Respondent Profile Analysis Sample distribution of this study consists of 105 Islamic Education teachers teaching Islamic Education subjects at national secondary schools in Bangi and Kajang, Selangor. Teacher background analysis focused on respondents' demographic information. The findings of the respondents' profile are shown in Table 1: Table 1: Respondent Profile Demographic Gender Attendance of the HOTs workshop Respondent Category Male Female Attended Never attended Frequency 12 93 94 11 Percentage (%) 11.4% 88.6% 89.5% 10.5% The respondents were 12 (11.4%) male teachers and 93 (88.6%) female teachers. On the other hand, the number of attendance on the HOTs workshop was more than ever before. Overall, in this study, female teachers are more likely to be compared with male teachers and the number of participant to the HOTs workshop is more than ever. However, the findings are staggering because there are still Islamic education teachers who have never been to the HOTs workshop within the time of the introduction. 389 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Descriptive Analysis This section aims to answer the questions of study, namely the level of readiness of the Islamic Education teacher skills to the application of higher order thinking skills (HOTs) in the teaching and learning of Islamic Education. The results analysis report is displayed in the form of min and standard deviation. The Preparation Of The Mastery Level Of Islamic Education Teachers On The Application Of Hots Based on Table 2, as a whole, the level of readiness of Islamic Education teachers towards higher order thinking skills (HOTs) is at a high level with a total score of 3 to 4 as shown in Table 2. However, there are three items min the lowest level of attitude the three 3.91, 3.96 and 3.99. In facts, these three items of attitude did not show a significant difference and it is still at high level based on Jamil's (2002) score. Table 2: Analysis of Knowledge Aspects for Islamic Education Teachers on Higher Order Thinking Skills (HOTs) No Readiness Item Min 1 I know the contents of the Islamic Education syllabus that contains HOTS elements I plan to apply HOTS elements in teaching. I know that students actively participate in the teaching and learning process I have the knowledge to improve the level of the student's HOTS when it first started teaching I have enough knowledge to develop my students. I know how to determine the content of the lesson based on the ability of the student. I know how to develop the potential of individual students. I know how to evaluate student progress in HOTS I know the techniques of teaching Islamic Education by applying HOTS elements. I use various strategies for implementing HOTS elements. Overall 4.25 Standard Deviation 0.507 4.27 4.25 0.567 0.540 3.91 0.572 3.98 4.05 0.629 0.471 3.97 0.490 3.95 4.08 0.600 0.511 3,85 0.551 4.05 .386 2 3 4 5 6 7 8 9 10 390 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Discussion And Implication Knowledge Of Islamic Education Teachers Knowledge On Higher Order Thinking Skills (Hots) In order to achieve the ideal objective of the HOTs System, teachers must have the adequate knowledge and understanding regarding all the aspects of the HOTs System. Highly knowledgeable teachers are not only able to execute effective PdPc, they are also capable of accomplishing the objectives of the Islamic educational system using practical measures. In this section, there are 10 items that cover explanation of concepts and terms, method and strategies related to the HOTs System. Result of research shows that the level of understanding the HOTs System by the teachers are high. The mean data of the level of understanding the HOTs System are 4.05. The importance of teacher's understanding is the core of the planning. The result of the research which is supported by the findings of W. A. Wan Ismail, W.I. Muhammad, M.A. Lubis & M. I. Hamzah (2016) explains the level of understanding and mastery among teachers in implementing HOTs are high. Overall result of the research dictates that teachers of Pendidikan Islam possess sufficient knowledge in applying the principal of the Taxonomy Bloom supervised by Anderson in teaching the contents of Pendidikan Islam subject. Similar results are shown in the research conducted by Rosnainani (2003); Rosnani (2006); Puspha Rani (2006); where the data show the level of readiness in Pendidikan Islam teachers in implementing HOTs is also high. In conclusion ,the results from these research clearly shows that the teachers are aware of the terms, definitions and concepts of critical thinking and are optimistic of the implementation of critical thinking in PdPc, hence contributing positive impact to the students. Further study from other countries concerning HOTs, such as Elaine Hall (2006) explains knowledge development by teachers are only possible when HOTs is implemented accordingly based on a structured curriculum obtained from a specific course and workshop. This is because teachers are able to obtain exposure and exchange information the particular courses and workshops. Other studies also exhibit the level of knowledge among teachers, starting from low, then proceed to intermediate and will always advance. Research from Sivapakkiam, et al. (2016), portrays the level of HOTs among teachers is at 50% and the percentage is increasing in high schools. Other results from the research shows that teachers are positive of the approach of relating higher order thingking skills (HOTs) with the chapters that are intended to be taught in PdPc using HOTs methods. However, a contradicting result was obtained from a research by Innabi (2006) Scriven and Paul (2007) Alazi (2008) and Stapleton (2011) which indicates that the level of knowledge in thinking critically are still low among teachers due to the fact that the understanding of the critical thinking concept among them are not comprehensive. Researchers observe that the level of knowledge in higher order thinking skills (HOTs) is high but the implementation process is hindered by time constraints. Among the hindering factors are, limited time, hectic schedule, additional workloads from organising student activities, and the focus allocated in finishing the syllabus. Time constraints Issue can be managed with the mastery of implementing and nurturing thinking skills, Madzanah (2002) explains that thinking can bring positive positive effects to students if a teacher is creative in facilitating group works. Even though such activity are difficult to conduct in a premise such as a classroom, thinking in groups or pair is an activity that can aspire more ideas, easy 391 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 to control and time efficient. This view is supported by Eggen and Kauchak (1997) where working as a group can be seen as a medium to develop thinking skills by encouraging discussion among students and also a solution to the issue of having time constaraints. Next, the research done by Norakma Daus et al. (2015) also describe that educated groups in Malaysia are still ignorant in understanding the definition of HOTs, application of HOTs models and methodolgy used. In other words, teachers are still lack of knowledge in implementing KBAT within the given period of time. Hence, the orthodox teaching method is more favoured by teachers due to having little understanding of HOTs. According to Masnah (2014), teachers are still lack of skills in implementing HOTs in daily PdPc. Therefore, it is a must for teachers to equip themselves with a variety of knowledge and develop skills that are related to thinking skills (Merriam Webster, 2003). A study by Nooraini and Khairul Azmi (2014) states that the process of transformation in the education system in Malaysia specifically in the skills if thinking critically must be ignited by competent teachers. The thinking culture must be nurtured in the hearts of every student by implementing the culture in every subject. Finally, this ideal culture will be achieved and a new thinking culture will be nurtured naturally. Teachers who are capable in mastering the art of thinking critically will be a guiding compass to not repeat the same mistakes. Resercher observe that teachers that are incompetent in applying any set of skills will cause anxiety to control one's action, thus leading students into making similar mistakes in thinking and students will incline to think in a narrow, vague and indecisive manner. Therefore, adequate knowledge and understanding of HOTs is the core aspect that teachers need to be aware of, hence providing positive effects to the development students' thinking skills. Teachers involvement in courses and workshops that are organised by KPM will contribute in the mastery of GPI knowledge of HOTs. Conclusion In a nutshell, the findings show that the level of readiness of Islamic Education teachers to implement HOTs in the teaching and learning process is high and positive. This can be seen from the level of readiness for good Islamic Education teachers in implementing higher order thinking skills (HOTs) in the teaching and learning of Islamic Education. It is hoped that the information from this study will provide a clear picture on the level of knowldege of teacher about HOTs, especially the Islamic Education teacher in secondary school on the application HOTs in the teaching and learning process of Islamic Education. Higher order thinking skills (HOTs) are the basis of the educational process today. The ability of a teacher towards the willingness to practice skills in the mindset of thinking influences thinking skills among the students thus ensuring the effectiveness of the teaching process. Teachers as the main element of integrating high-minded people require the teachers themselves to be competent to use HOTs. When teachers carry out a lesson that contains pedagogy that helps students develop HOTs, teachers are able to directly improve student achievement. In addition, the development of HOTs will facilitate the transition of knowledge and skills to their responsible actions and their particular functions within society. Indeed, the authority of Islamic Education teachers will be evident when Islamic Education teachers, in particular, are able to transfer the knowledge and skills learned to situations requiring them to apply HOTs in the teaching process. This study needs to be further refined in qualitative form in order to have empirical evidence. 392 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Acknowledgment: The authors hereby acknowledge the Universiti Teknologi Malaysia for their financial support through the Grant no. Q.J130000.2533.19H96 on title development of miswak prototype. References Abd. Ghafar Md. Din. 2003. Prinsip Dan Amalan Pengajaran. Kuala Lumpur: Utusan Publications & Distributors. Ab. Halim Tamuri, Adnan Yusop, Kamisah Osman, Shahrin. Abdull Sukor Shaari. 2008. Guru Berkesan: Petua dan Panduan. Sintok: Penerbit Universiti Utara Malaysia. Adebayo Adeboye Fashina. 2017. Teacher Quality and Liberia’s Educational System. Arts and Humanities Open Access Journal 1(4). Ahmad Tarmizi. 2016. Kualiti Guru Pendidikan Islam Sekolah Menengah Di Daerah Seberang Prai Utara Pulau Pinang. Tesis Sarjana. UKM. Ainol Madziah. 2015. Aspek Penilaian dan Pentaksiran Bagi KBAT & Kemahiran Insaniah. Seminar, Muzakarah Pakar: Pembentangan Kajian Keberkesanan Pendidikan Islam. IKIM. Al-Kaylani, Majid Arsan. 2005. Ahdaf altarbiyyah al-Islamiyyah. Dubai: Dar al-Qalam, Emiriah Arab Bersatu. Anderson, L.W., & Krathwohl, D. R. 2001. A Taxonomy for Learning, Teaching and Assessing: A Revision of Bloom’s Taxonomy. New York: Longman Publishing. Babbie, E. 2004. The practice of social research (9th ed). Belmont: Wadsworth Publishing Company. Ball, A. L., & Garton, B. L. 2005. Modeling Higher Order Thinking: The Alignment Between Objective, Classroom Discourse and Assessments. Journal of Agricultural Education 46(2): 58-69. Barathimalar Krishnan. 2014. The Acceptance And Problems Faced By Teachers In Conducting Higher Order Thinking Skills. Tesis sarjana yang tidak diterbitkan. Universiti Teknologi Malaysia, Skudai, Malaysia. Deden Makbuloh. 2019. The Asah Potential Fitrah Method in Encountering Radicalism in Lampung. Pertanika J. Soc. Sci. & Hum 27(2): 937 – 947. ISSN: 0128-7702. Elaine Hall. 2006. In Learning and Instruction: Metacognition Special Interest Group Conference, Cambridge University, Teachers and Metacognition: Drawing Together. Evidence from systematic review and action research. Paper presented at the European Association for Research. Newcastle University. Fahimah Ali Hassan, Faza Ali Hassan, Hilmi Ali Hassan & Aderi Che Noh. 2014. Cabaran Guru Pendidikan Islam dalam Melaksanakan Inovasi dan Perubahan Pendidikan Islam Sekolah Renda. www.ukm.my/wpi10/files/jadual-pembentangan-09122014.pdf. [20 Oktober 2016]. Hadi Bunyamin. 2016. Kemahiran Berfikir Aras Tinggi: Perspektif Pedagogi Kritikal dan Budaya Pendidikan Malaysia. Universiti Teknologi Malaysia. Pautan, https://www.researchgate.net/publication/307597662_Kemahiran_Berfikir_Aras_Tinggi_Pers pektif_Pedagogi_Kritikal_dan_Budaya_Pendidikan_Malaysia Halimah Shariff. 2009. Aplikasi Taksonomi Kognitif Bloom. Dlm. Tajul aripin Sulaiman & Aminuddin Hassan (pnyt.) Peranan Minda dalam Kemahiran Berfikir (hlm. 100-108). Serdang: Penerbit Universiti Putra Malaysia. Hasmaliza Hasan. 2016. Persepsi Guru Bahasa Melayu Sekolah Menengah Kebangsaan Terhadap Penerapan Kemahiran Berfikir Aras Tinggi dalam Pengajaran dan Pembelajaran. Tesis Sarjana. UKM. 393 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Innabi H. & Sheikh, O.E. 2006. The Change In Mathematics Teachers‟ Perceptions Of Critical Thinking After 15 Years Of Educational Reform In Jordan. Educational Studies in Mathematics 64: 45-68. Jemaah Nazir dan Jaminan Kualiti. 2015. Laporan Pemantauan Tahunan Jemaah Nazir dan Jaminan Kualiti. Putrajaya: Kementerian Kesihatan Malaysia. Kamaruddin & Andi Anto Patak. 2018. The Role of Islamic Education Teachers in Instilling Student Discipline. International Journal on Advanced Science, Education, and Religion 1(2): 15-26, ISSN 26148862. Kamarul Azmi Jasmi, Ab. Halim Tamuri & Izham Hamzah. 2010. Faktor pentadbir dan pengetua dalam kecemerlangan guru cemerlang Pendidikan Islam dan guru di sekolah menengah: satu kajian kes. Journal of Islamic and Arabic Education 2(1): 13-20. King, FJ., Goodson,L., & Rohani, F 1998. Higher Order Thinking Skill. Source: www.cala.fsu.edu. Madzanah Osman. 2002. Pelaksanaan kemahiran berfikir dalam pengajaran Bahasa Melayu di sekolah menengah. Tesis Sarjana, Universiti Putra Malaysia. Majid K. 2009. Kaedah Penyelidikan Pendidikan. Kuala Lumpur: Dewan Bahasa dan Pustaka. Marlina Sabran. 2013. Kemahiran Berfikir Aras Tinggi (KBAT) Pelajar Tingkatan 5 dalam Penyelesaian Masalah Matematik. Tesis Srjana Muda. Universiti Kebangsaan Malaysia. Masnah. 2014. Kemahiran Berfikir Aras Tinggi Aplikasi Di Sekolah. Bahagian Pembangunan Kurikulum. Kementerian Pendidikan Malaysia. Maszuria A. Ghani, Salina Omar, Marina Abdul Majid & Rosnah A. Rajak. 2014. Guru dan Cabaran Semasa. Kuala Lumpur. Freemind Horizons. Sdn. Bhd. Mohd Syaubari Othman. 2018. Kompetensi Guru Pendidikan Islam dalam Bidang Ibadah di Malaysia. Tesis Doktor Falsafah, UPSI. Munirah Othman, Syawal Aamran & Saemah Rahman. 2015. Kebimbangan dan Efikasi Kendiri Pelajar dalam Kemahiran Berfikir Aras Tinggi (KBAT). Seminar Kebangsaan Pendidikan Negara Kali ke 5 (SKEPEN2015). Najib Ghafar. 2003. Penyelidikan Pendidikan. Skudai: Penerbitan Universiti Teknologi Malaysia. Nooriza Kassim & Effandi Zakaria. 2015. Integrasi kemahiran berfikir aras tinggi dalam pengajaran dan pembelajaran matematik: Analisis keperluan guru. Prosiding Seminar Education Graduate Regional Conference (EGRC 2015). ISBN 9786021313800. Norafidah Noralidin Jabayan & Juliana Osong. 2015. Meningkatkan Tahap Kemahiran Berfikir Aras Tinggi (KBAT) dalam Pengajaran dan Pembelajaran Bahasa Malaysia Melalui Komuniti Pembelajaran Profesional (KPP). Proceeding, 6th Pedagogy International Seminar 6(1): 1-412. Norafifah Hamid, Norajila, Azlina Wahab & Rawi Nordin. 2016. Kemahiran Berfikir Aras Tinggi dalam Pengajaran dan Pembelajaran: Analisis dari Perspektif al-Quran. Prosiding, Wacana pendidikan Islam siri ke-11. Norakma Daud, Abdul Razak Ahmad, Noria Munirah Yakub. Pembelajaran Berteraskan Kemahiran Berfikir Aras Tinggi (KBAT) Di Dalam Pengajaran Dan Pembelajaran Mata Pelajaran Sejarah. Proceeding: 7th International Seminar on Regional Education. Nurliyana Abd Halim. 2015. Pengetahuan, Sikap dan Kesediaan Pelajar Tehadap Kemahiran Berfikir Aras Tinggi dalam Pembelajaran Pemahaman Bacaan. Tesis. UKM. Nurul Azmi Mat Nor & Nurzatulshima Kamarudin. 2017. Penerapan Kemahiran Berfikir Aras Tinggi (KBAT): Kesediaan Guru dalam Pengajaran dan Pembelajaran Reka Bentuk dan Teknologi (RBT) di Sekolah Rendah. International Research Journal of Education and Sciences 1(1). eISSN 2550-2158 . Omardin Asahaari. 1999. Pengajaran Kreatif untuk Pembelajaran Aktif. Malaysia: Dewan Bahasa dan Pustaka Kuala Lumpur. 394 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Rahayu Lasan, Aderi Che Noh & Isa Hamzah. 2017. Pengetahuan, Sikap dan Kesediaan Murid Terhadap Kemahiran Berfikir Aras Tinggi (KBAT) dalam Mata Pelajaran Tasawwur Islam. Tinta Artikulasi Membina Ummah 3(1): 15-28, e-ISSN 2289-960X. Rajendran. 2001. Pengajaran Kemahiran Berfikir Aras Tinggi: Kesediaan Guru Mengendalikan Proses Pengajaran dan Pembelajaran. Rosnani Hashim & Suhailah Hussein. 2003. The Teaching of Thinking in Malaysia (1st ed). Kuala Lumpur: Research Centre, International Islamic University Malaysia. Salihuddin Suhadi, Baharuddin Aris, Hasnah Mohammed, Norasykin Zaid & Zaleha Abdullah. 2014. Penguasaan Pelajar dalam Kemahiran Berfikir Aras Tinggi dengan Pembelajaran Kaedah Sokratik. Konvensyen Antarabangsa Jiwa Pendidik, 11-13. Sivapakkiam a/p Ramasamy, Fadzilah Abd. Rahman, Habsah Ismail, Umi Kalthom Abdul Manaf, Rozita Radhiah Said. 2016. Teachers‟ Levels of Knowledge and Interest on Higher Order Thinking Skills (HOTs) According to the Field Taught and Category of Schools. Journal of Modern Education. Review 6(9): 611-621. ISSN 2155-7993. Suhaimi & Razali Hassan. 2014. Pelaksanaan Kemahiran Berfikir Aras Tinggi (KBAT) dalam Pengajaran Pendidikan Islam Berasaskan Kaedah Simulasi. Prosiding, Wacana Pendidikan Islam Peringkat Kebangsan Siri Ke-10 (Wpi10). Sukiman Saad, Noor Shah Saad, & Mohd Uzi Dollah. 2012. Pengajaran Kemahiran Berfikir Aras Tinggi: Persepsi dan Amalan Guru Matematik Semasa Pengajaran dan Pembelajaran di Bilik Darjah. Jurnal Pendidikan Sains & Matematik Malaysia 2(1): 18-36. Syahrul Riza Hamzah. 2010. Konsep Pendidikan Islam Menurut Pemikiran Ibnu Khaldun. (Noor Shakirah Mat Akhir, Ed.). Kuala Lumpur: Scholarmind Publishing. Syazwani Roni & Zamri Mahamod. 2015. Penyepaduan Kemahiran Abad Ke-21 dalam Pengajaran dan Pembelajaran Bahasa Melayu. Kertas kerja. Syed Arabi Idid. 1998. Kaedah penyelidikan komunikasi dan sains sosial. Kuala Lumpur: Dewan Bahasa dan Pustaka. Thomas & Watters. 2015. Perspectives on Australian, Indian, and Malaysian Approaches to STEM Education. International Journal of Educational Development 45: 42-53. Wan Amirah, Wan Ismail, Maimun Aqsha Lubis & Muhammad Isa. 2016. Kesediaan Guru Pendidikan Islam Sekolah Rendah di Selangor Terhadap Penerapan KBAT Dalam Pengajaran Dan Pembelajaran. Journal of Advanced Research in Applied Sciences and Engineering Technology 3(1): 79-92. Zamri Mahamood & Nor Razah Lim. 2011. Kepelbagaian Kaedah Penyoalan Lisan Dalam Pengajaran Guru Bahasa Melayu: Kaedah Pemerhatian. Jurnal Pendidikan Bahasa Melayu 1(1): 51-65. 395 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 LEADERSHIP POLARIZATION IN TAREQAH NAQSABANDIYAH BABUSSALAM: MADRASAH ATAS AND MADRASAH BAWAH Warjio1 Heri Kusmanto2 Muhammad Zubeir Sipahutar3 1) Faculty of Social and Political Science, University of Sumatera Utara (USU), Indonesia, (E-mail: [email protected]) 2) Faculty of Social and Political Science, University of Sumatera Utara (USU), Indonesia (E-mail: [email protected]) 3) Faculty of Social and Political Science, University of Sumatera Utara (USU), Indonesia (E-mail: [email protected]) Abstract: Tareqah, should be the division of Sufism which always prioritizes the interests of the hereafter and tries not to be swept away in worldly affairs. Tareqah Naqsabandiyah Babussalam as one of the Tareqah found in the village of Besilam (Babussalam), Langkat Regency, North Sumatra. The continuity and development of the tareqah teachings depend heavily on a Mursyid as the highest leader. Mursyid in this case is not only a cultural position in the internal order, but also a position that is full of power. In practice, Mursyid has absolute power in spiritual, social and political decisions. This paper is based on the results of research on the dynamics of the Mursyid power struggle that took place in Tareqah Naqsabandiyah Babussalam which ended in division and polarization into two groups. This split gave rise to two groups called ‘Madrasah Atas (Upper Madrasah)’ and ‘Madrasah Bawah (lower Madrasah)’ after Mursyid Muhammad Daud (1942-1943 M) - which was the fifth Mursyid in the leadership of Tareqah Naqsabandiyah Babussalam. Until now, Upper Madrasah have been led by 11 Mursyids, and the Last Mursyid is Hasyim Sarwani (1997present). Whereas the Lower Madrasah was only led by 6 Mursyids, and the last Mursyid was Tajuddin (1972-present). This leadership polarization then resulted in disorientation in the tareqah movement which had previously ruled out world affairs to a vehicle for power struggles. Keywords: Leadership Polarization, Tareqah Naqsabandiyah, Madrasah Atas and Madrasa Bawah Introduction Tarekat is one of Islamic teachings that has a big influence in Indonesia. This is inseparable from the spread and development of Islam in Nusantara which is closely related to Sufism and Tarekat. Even Islam which was first known in Indonesia, Malaysia, Southern Thailand, the Southern Philippines and Cambodia is Sufistik Islam. Tarekat as a spiritual movement specifically focuses on efforts to climb divine achievements. This serious effort to climb divinity is proven by the high commitment and concentration of efforts towards God in various ritual technical forms formalized in spiritual practice. On the other side, there are actually many tarekat participation in almost all aspects of life, both political, social and cultural issues, all of which place the tarekat as part of the community unit that is considered because the tarekat is an inseparable part of the social life of the community. This involvement in social life is important in seeing the role of the tarekat because generally tarekat has 396 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 a separate role in people's lives.1 Tarekat are often included in various fields and activities in an effort to ask for blessings to God. One of the teachings of the tarekat in Indonesia is Tarekat Naqsabandiyah Babussalam (TNB) in the village of Besilam, Langkat, North Sumatra. This tarekat was developed by Sheikh Abdul Wahab Rokan. This Tarekat Naqsabandiyah Babussalam Order has a considerable influence on the island of Sumatra. Especially in the areas of North Sumatra, West Sumatra, Riau to West Java, especially the people who are based on ethnic Malays are very familiar with this tarekat. Not only that, for the context of the Malay ethnic community this tarekat also spread to foreign countries including Malaysia, Singapore to China. However, massive distribution only occurs in Malaysia and while in other countries it is spread solely based on the network of congregations. The spread of Tarekat Naqsabandiyah in the Sumatra region and in the ethnic Malay community relates to the certificate received by the founder of this tarekat, which is indeed specifically distributed to the regions stated.2 The spread of the teachings of tarekat grew increasingly rapidly, and even succeeded in establishing a tarekat village in Besilam. The most prominent characteristics of Tarekat Naqsabandiyah, namely the strict application of the Shari'a, have direct implications for the practices of trans-local rituals. This tarekat forbids the use of music and dances in rituals, but prioritizes silence by reciting dzikir in the heart. However, its congregations are not advised to withdraw from the socio-political and economic realities that continue to develop around it. It is precisely encouraging them to be responsible for the balance of the socio-political and economic order, for example by reminding the wrongdoers to improve the quality of life of the people. This is inseparable from the belief that was built by the early generation of Naqsabandiyah murshids, that they were destined to play a role in history. 3 It also slightly distinguishes Tarekat Naqsabandiyah from other tarekats, which indeed focus entirely on the spiritual affairs. On the one hand, this tarekat emphasizes the strict discipline of congregations to achieve the degree of perfection, which is called insan kamil, through ritual activities, and on the other hand encourages hard actualization in social behavior. In his experience, this tarekat is not only able to build spiritual awareness, but more than that it is also able to build social life in its own way. The role of the tarekat is evidenced by its ability to dialectically with power as a part of efforts to survive and at the same time to disseminate networks to strengthen influence so that it can be accepted and obtain a strategic position in the power of power, so that tarekat is not the main partner of the authorities in mutually reinforcing positions each in the community.4 The main teaching of Sheikh Abdul Wahab Rokan is the balance of life in the world and the hereafter. Activities carried out by Sheikh Abdul Wahab Rokan and his tarekat congregations did not only recite and suluk. Sheikh Abdul Wahab Rokan also opened rubber, sweet orange and black pepper plantations, developed livestock and fisheries and set up printing.5 1 Martin Van Brunessen dalam Ziaulhaq Hidayat. Peran Sufi Batak dalam Persaudaraan Lintas Iman di Tanah Batak: Studi Kasus Tarekat Naqsabandiyah Khalidiyah Serambi Babussalam (TNKSB). AKADEMIKA. Vol. 21 No.2, JuniDesember. 2016. Hal 301 2 Ziaulhaq. Tarekat Naqsabandiyah Babussalam: Situs, Silsilah, dan Jaringan. Turast: Jurnal Penelitian dan Pengabdian. Vol.2 No.1. Januari-Juni. 2014 3 K.A. Nizami, Sayyed Hossein Nasr (Ed). Ensiklopedi Tematis Spiritualitas Islam: Manifestasi. Bandung: Mizan. 1997. Hal 221 4 Ziaulhaq Hidayat. Log.Cit. Hal 301 5 L.Hidayat Hidayat. Tarekat Naqsabandiyah Syekh Abdul Wahab Rokan: Sejarah, Ajaran, Amalan, dan Dinamika Perubahan.MIQOT. Vol.XXXV. No.1. 2011. Hal 61 397 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 In addition, Tarekat Naqsabandiyah taught and developed in the village of Babussalam has its own characteristics. The characteristics that are intended are the use of attributes among tarekat congregations. The attribute in question is ‘Lobe Runcing (Pointy Lobe)' popularized by Sheikh Abdul Wahab Rokan to his students, and now this attribute has become an inseparable identity of the congregations of Tarekat Naqsabandiyah Babussalam. Pointy Lobe is also a symbol of the remembrance point on the human chest that developed among congregations of Tarekat Naqsabandiyah Babussalam.6 This attribute is also a sign for ordinary people to know Tarekat Naqshbandiyah. In Tarekat Naqsabandiyah in Besilam, there are currently two places of suluk for tarekat. Murshid in these two suluk houses had a direct line with Sheikh Abdul Wahab Rokan. Now there are two murshid leadership in one area of the same tarekat. Until now, the two tarekat houses have not been successfully combined into one. Therefore, this paper reviews the polarization of the murshid leadership in the Naqsabandiyah Babussalam Order. Literature Riview The results of the study relating to Tarekat Naqsabandiyah Babussalam specifically discussing murshid is a paper written by Ziaulhaq Hidayat entitled "Spiritual Power in the Kingdom of God: Social Structure and Murshid Authority in Tarekat Naqsabandiyah Khalidiyah Babussalam". This paper discusses social structures in Tarekat Naqsabandiyah Babussalam and also discusses the roles and functions of each of these social structures, including the murshid and caliph. This Ziaulhaq Hidayat paper is also one of the references in writing this paper. Ziaulhaq in his paper concluded that the social structure of Tarekat Naqsabandiyah was based on the murshid leadership whose authority was run based on spiritual capacity, thus placing the murshid as the highest authority in Tarekat Naqsabandiyah. As far as the author's search, there have been no studies that discuss the polarization between Upper Madrasah and Lower Madrasah in Tarekat Naqsabandiyah Babussalam. So this paper is a new study in Tarekat Naqsabandiyah Babussalam. The Murshid Authority in Tarekat Naqsabandiyah As far as the study was carried out, the social structure built in Tarekat Naqsabandiyah consisted of murshid, caliph, zuriat, khadim and followers. The structure is built on the relationship of tarekat bonds that place each structure connected with others, so that there is interdependence between one another in realizing the formation of a community, although this social structure does not always have a reciprocal relationship between one structure within it and other structures . In fact, in the social structure that exists in Tarekat Naqsabandiyah there is a one-way relationship or in sociological terms called patronage relations, namely that there is one particular structure that has a strong relationship with the structure below it.7 The reality presented here confirms that in Tarekat Naqsabandiyah as a social structure has a structure that tends from top to bottom, namely that the highest structure is occupied by the murshid as the 6 Rani Lestari. Kampung Tarekat Naqsabandiyah Babussalam, Besilam dalam Lintas Sejarah. JUSPI. Vol.1. No.1. 2017 7 Ziaulhaq Hidayat. Tarekat Naqsabandiyah-Khalidiyah Babussalam (TNKB): Dari Doktrin, Seni, Hingga Arsitektur.Jakarta: Lembaga Studi Islam Progresif (LSIP). 2015. Hal 77 398 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 leader and at the same time the taker of all policies related to the Naqsabandiyah Order. In carrying out his duties as the leader of the murshid this was assisted by the caliphs as the second structure as the formation of the upper and lower relations. This Caliph acts as a representative of the murshid representatives and at the same time as a 'connoisseur' of the followers to the murshid.8 Therefore, murshid has the highest authority in the leadership structure of Tarekat Naqsabandiyah. Murshid is the main leader of the tarekat who gained the legitimacy of the murshid teacher in the form of a written certificate that the murshid had been deemed appropriate and established to teach and develop the tarekat. In the experience of Tarekat Naqsabandiyah, the main murshid was Tuan Guru Sheikh Abdul Wahab Rokan who received an official certificate from his teacher in Jabal Abī Qubais, Mecca, namely Sulaimān Zuḥdī to disseminate this tarekat to the Malay world. 9 From that we can see that Sheikh Abdul Wahab Rokan was actually a caliph sent by his teacher. But because he was responsible for spreading the teachings of this tarekat, his position rose to murshid. The same is true of the murshid of Tarekat Naqsabandiyah in other regions. Murshid was actually a student or caliph of the first murshid, who later rose to become murshid when they succeeded in spreading the teachings of this tarekat to their respective regions or villages. For the village of Besilam, the murshid can only be replaced when the lead murshid dies. Then, deliberations will be held between the existing caliphs to determine who will become the next murshid. Those who will be appointed as murshid must be descendants of men from Sheikh Abdul Wahab Rokan. The position of murshid is very important in tarekat because the murshid is the main and highest leader in the tarekat world, so the existence of the murshid determines the direction in which tarekat is taken and at the same time as the taker of all policies in the tarekat. As leaders who have absolute authority and tend to, especially in the area of religion or sometimes also socially.10 Murshid has great authority because students or tarekat congregations are very obedient to the murshid. And obeying murshid is considered as part of respect for the knowledge that has been taught. Murshid as a teacher in spiritual education has an important role in helping students in the process of developing their spiritual potential. Seyyed Hossein Nasr explains, that the role of the spiritual teacher is to enable students to undergo the process of rebirth and spiritual change.11 The vast power possessed by the murshid gave birth to its own charismatic for tarekat congregations and society. In Max Weber's perspective, leadership originating from extraordinary power is called a charismatic authority based on someone's psychological identification with others. Charismatic leadership is based on the extraordinary qualities that a person has as a person. This understanding is theological, because to identify personal attraction to oneself one must use the assumption that the stability and quality of the personality he possesses is a gift from God. Weber identified the nature of this leadership owned by those who became religious leaders.12 Thus, the power according to Miriam Budiardjo is the ability of a person or group to influence the behavior of other people or other groups 8 Ziaulhaq Hidayat. Ibid. Hal 78 Ziaulhaq Hidayat. Kekuasaan Spiritual dalam Kerajaan Tuhan: Struktur Sosial dan Otoritas Mursyid dalam Tarekat Naqsabandiyah Khalidiyah Babussalam. UIN Sumatera Utara. Hal. 3 10 Ziaulhaq Hidayat. Ibid. Hal 4 11 M.Akmansyah. Eksistensi Guru (Mursyid) dalam Pendidikan Spiritual perspektif Abu Hamid Al-Ghazali. AlTadzkiyyah: Jurnal Pendidikan Islam. Volume. 6. November 2015. Hal 315 12 Edi Susanto. Kepemimpinan (Kharismatik) Kyai dalam Perspektif Masyarakat Madura. KARSA. Vol. XI No.1 April 2007. Hal 35. 9 399 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 according to the wishes of the perpetrator, in accordance with existing conditions. Murshid can influence and regulate the behavior of congregations according to what the murshid wants. 13 This important position of murshid places him as the only absolute authority in guiding the spiritual congregations. The absolute authority holder is related to the murshid position which determines the success or failure of a salik's performance. Therefore, murshid is an "rijal alkamal".14 The amount of respect that is given to the murshid while at the same time giving great authority legitimacy. Then all things related to murshid, tend to be respected. This reality is stronger because murshids usually have advantages that go beyond other human habits that ordinary humans do not have. This condition confirms that the followers of Sufism is subject to murshid because of his charisma. According to Max Weber, charisma is a certain characteristic of a person, which distinguishes them from ordinary people and is usually seen as supernatural abilities or qualities, or at least special powers.15 The privilege of the murshid in the world of Sufism is called the name "karamah", which is a privilege given by God to selected humans. This Karamah cannot be learned or also repeated in other moments, so the murshid becomes the most respected human being and at the same time feared because of the advantages he has.16 Privileges referred to in this case are something that is unusual. Because the practices done by each have their own functions in life that are not understood by ordinary people. This is also what is practiced and owned by the murshids in Tarekat Naqsabandiyah. As the leader of the followers that focuses on religious rituals, the murshid is responsible and must ensure that the spirituality of his students is maintained. In the capacity of the murshid as a spiritual leader also acts as a waṣilah in the establishment of a network that connects the congregations with the tarekat teachers, who continue to connect to the Prophet. Therefore, the role of the murshid is so important in the tarekat because the murshid becomes the main structure in the tarekat which is the main center in the continuity of the tarekat. In the experience of Tarekat Naqsabandiyah Babussalam, the main murshid became the most important part because it became the main reference in spiritual practice carried out and carried out in the tarekat community.17 As a leader who was followed, this murshid always tried to act in accordance with what was taught by Islam which led to the Prophet Muhammad SAW. The other important side is stated here that murshid also aside from being a spiritual leader, he also plays a role as a social leader who becomes a reference in the intended field, especially in the political and economic fields. In relation to the murshid, Tarekat Naqsabandiyah has played its role in the political field because indeed this tarekat from the first murshid generation was known for its ability to make power in an effort to strengthen Tarekat Naqsabandiyah networking. The political ability meant here is that murysid was able to recruit local leaders as part of the practice and — at the same time — support the tarekat, so that it was known as an official order in the community. It is important to point out that the founder of Tarekat Naqsabandiyah was able to attract the sympathy of the local authorities in each region he attended, so that this tarekat could develop widely. 18 The closeness of 13 Miriam Budiardjo. 2002. Dasar-Dasar Ilmu Politik. Gramedia Pustaka Utama: Jakarta Ziaulhaq Hidayat. Op.Cit. Hal 4 15 Hadi Mustafa. Kepemimpinan Karismatik: Studi tentang Kepemimpinan Politik Megawati Soekarno Putri dalam Partai Demokrasi Indonesia Perjuangan. Skripsi Uin Syarif Hidayatullah. Hal 17 16 Ziaulhaq Hidayat. Op.Cit. Hal 4 17 Ziaulhaq Hidayat. Ibid. Hal 5 18 Ziaulhaq Hidayat. Ibid. Hal 5 14 400 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 the murshid can be seen from the Babussalam village which is tax free since it was founded in 1883 to the present. The political legitimacy built between local leaders and murshids can also be seen from the involvement of murshids in the Langkat regional political agenda. The presence of murshid as a respected figure made him an influential figure. His advice is always respected, not even the local leaders often come to Babussalam to ask for blessings or ask for directions on a decision that will be made. This condition naturally forms a unity of political views which is always in line with the murshid of Tarekat Naqsabandiyah as an organization that unites the congregations. So it is not surprising that many political figures who came to visit Tarekat Naqsabandiyah to meet the murshid. In fact, the murshid himself has never supported or rejected anyone who came. The tendency is for politicians to manipulate people's emotions so that it is as if the murshid of Tarekat Naqsabandiyah supports it. The other most important part related to the social structure of Tarekat Naqsabandiyah is the existence of power that binds every social structure within Tarekat Naqsabandiyah. Power - referred to here of course refers to the murshid as the only one who has full power because the murshid is a leadership that is not chosen based on social interests, but appears as a form of divine leadership, which is more emphasized in divine achievement of course murshid as a leader of course in carrying out his leadership, although assisted by the caliphs and zuriat, all policies are still in the hands of the murshid. Therefore, the leadership that binds the social structure of Tarekat Naqsabandiyah is a leadership that requires followers to always be obedient and obedient to all forms of murysid authority because of its position as a path that connects worshipers to the path of God.19 The status and role of other murshids, especially in the economic field is very clearly seen in the efforts of economic development carried out because generally the murshid of Tarekat Naqsabandiyah is an economically well-established people. It is also important to add that not only the murshid are in the center, but the regional murshids also generally have an established life. In the economic field, according to A. Fuad Said that Tuan Guru as the first murshid of Tarekat Naqsabandiyah was able to build economic resources such as turning forests into agricultural land, transforming natural products into handicrafts, turning vacant land into fish ponds, and others. Therefore, the murshid is not only known as an established person in spirituality, but is also mature in the development of human resources, although some of the economic fields initiated by Tuan Guru are no longer running as before, but what is revealed clearly shows that murshid is a reference in spiritual, political and economic terms.20 The Caliph as Murshid Assistant Besides the murshid, the caliph is also one of the important structures in the leadership of Tarekat Naqsabandiyah, as is the importance of the murshid. The Caliph in accordance with its name means "substitute", then the caliph in the tarekat can be interpreted as a substitute for murshid in relation to interactions with worshipers. Because, as is known that Tarekat Naqsabandiyah numbered thousands of people, it is very unlikely the murshid was able to control and coordinate everything, so the caliph was made a substitute or more appropriately referred to as the "extended arm" of murshid in carrying 19 20 Ziaulhaq Hidayat. LSIP. Op.Cit. Hal 81 Ziaulhaq Hidayat. Ibid. Hal 87 401 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 out the tarekat leadership tasks, both related to rituals to practical problem.21 It is through this role of the caliphs that the murshid's task can be helped. The presence of the caliph as a bridge makes the congregations can easily express their aspirations to the murshid. On the contrary, through the caliph, the murshid can easily assess and monitor his followers. The appointment of the caliph through a certain mechanism is entirely dependent on the murshid authority as a spiritual leader because basically the caliph is a congregation that has fulfilled the technical requirements to be appointed caliph, but if the murshid views it as not feasible, the congregation has not yet been entitled to be appointed and appointed as caliph the procession for the appointment of the caliph, aside from being considered to fulfill special conditions, especially in the ability to maintain the tradition of Tarekat Naqsabandiyah is also proven by a certificate of appointment which is usually affixed to the murshid signature. This certificate becomes very important for the validity of a caliph, so the certificate of the caliphate becomes a legitimacy about the achievements of a Salik in living a Sufi life which is considered to be truly worthy of being a caliph, who will later become an 'ambassador' for the development of Tarekat Naqsabandiyah stay in murshid living. In this certificate it is also usually mentioned the area of 'authority' of the caliph in carrying out the duties of the caliphate as a representative of the murshid in various regions where the caliph lives.22 Broadly speaking, the tarekat reviewers, especially Tarekat Naqsabandiyah classify the caliphs in 2 (two) types, namely kubra caliphs and syugra caliphs. The kubra caliph can do bai’at and the syugra caliph cannot do bai'at, so this difference is not only a technical matter because the kubra caliph is usually instructed to develop Tarekat Naqsabandiyah to various regions, especially the origin of the kubra caliph. While the syugra caliph serves as a murshid companion in carrying out tarekat activities. It is important to emphasize that the kubra caliph had already been in the area and opened his own title - on the main murshid certificate- he would rise to the status of a regional murshid, while the syugra caliph would only stand in that position, so he deserved to be appointed kubra caliph.23 Despite having differences, the two types of caliphate actually have the same essence of duty, namely helping or 'escort' murshid in carrying out their duties and responsibilities. Thus, it is seen how important the role of the caliph as the murshid companion in carrying out his mandate. Without a caliph, it is certain that the tarekat movement will not run as it should. In addition, the caliph also influenced the murshid's image. In other words, the caliph helped maintain the authority of the murshid. This happened because the caliph was a bridge between the murshid and the congregations. Therefore, the role of the caliph can also be a determinant of the success of the tarekat da'wah to the community. Determination Pattern of the Murshid Tarekat As the leader of Tarekat Naqsabandiyah Babussalam, the murshid certainly has a very large role and influence for the tarekat. Even this role and influence is not only for tarekat congregations, but can also influence the social and political life of the community, as well as the local government. So it is not surprising if the murshid often gets visits from political figures and officials just to ask for prayer 21 Ziaulhaq Hidayat. Ibid. Hal 88 Ziaulhaq Hidayat. Ibid. Hal 88 23 Hidayat, Ziaulhaq. Op.Cit. Hal 6 22 402 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 / blessing or just ask for advice. This proves that tarekat is not only a way that focuses solely on the afterlife, but also in world affairs. In the rules of Tarekat Naqsabandiyah, the murshid will only be replaced when the lead murshid dies. In the process of replacing the murshid, there are three ways to replace the previous murshid, namely; first, through the murshid will. If before the death of the muryid leaves a will to the caliph and his congregations about who will be his successor in the future, then this will not be rejected. Both the family and the congregations must accept it as a form of respect and obedience to the murshid. Then when the murshid dies, the person appointed by the murshid will automatically be appointed as the next murshid. Second, through the murshid representative. The murshid representative referred to in this case is the caliph who is appointed by the murshid as his representative. Then this representative often replaces the task of murshid in the tarekat when the murshid cannot carry out his full duties in leading suluk, or other fields. Then, this representative is also considered to have qualified to become a murshid. So when the murshid died, the mursyid deputy would be appointed as murshid as a substitute for his previous murshid. Third, through deliberation. The appointment of murshid through deliberation is carried out when the guiding murshid has passed away, and does not leave the will nor the representative as the first and second method. So to fill the leadership vacuum, the murshid caliphs will hold a meeting to replace the murshid. Deliberation will be carried out until a decision is made. Of the three ways to replace the murshid, the main requirement is that the murshid candidate is the lineage of Sheikh Abdul Wahab Rokan. Thus, it is certain that those who become murshids at Besilam must be descendants of Tuan Guru Sheikh Abdul Wahab Rokan. Murshid Polarization in Babussalam Besilam, which is a tarekat village, has now experienced polarization in its leadership. This is because there are two suluk tarekat houses in Besilam, so there are two murshids in one place. The people of Besilam village call it " Madrasah Atas (Upper Madrasah)" and " Madrasah Bawah (Lower Madrasah)". Upper Madrasah is a suluk place built directly by Tuan Guru Sheikh Abdul Wahab Rokan, while the Lower Madrasah is a formation of Sheikh Muhammad Daud which is then continued by his son Sheikh Tajuddin. In the experience of the Babussalam Naqshbandiyah Order, in its history up to now, Upper Madrasas have been led by 11 murshids, while the Lower Madrasah are led by 6 murshids. Upper Madrasah led by murshid: Abdul Wahab Rokan (1300-1345 H/1880-1926 M), Yahya Afandi (1345-1351 H/1926-1932 M), Abdul Manaf (1351-1354 H/1932-1935 M), Abdul Jabar (1354-1360 H/1935-1942 M), Muhammad Daud (1360-1361 H/1942-1943 M), Fakih Tambah (1361-1392 H/1943-1972 M), Abdul mu’im (1392-1401 H/1972-1981 M), Maddayan (1401-1406 H/1981-1986 M), Fakih Sufi (1406-1407 H/1986-1987 M), Anas Mudawar (1407-1418 H/1987-1997 M), Hasyim Sarwani (1418Sekarang H/1997-present M). While the Lower Madrasah is led by Murshid: Abdul Wahab Rokan (1300-1345 H/1880-1926 M), Yahya Afandi (1345-1351 H/1926-1932 M), Abdul Manaf (1351-1354 H/1932-1935 M), Abdul Jabar (1354-1360 H/1935-1942 M), Muhammad Daud (1360-1361 H/1942-1943 M), Tajuddin (1392403 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Sekarang H/1972-Present).24 This condition makes Tarekat Naqsabandiyah Order in Besilam polarized. So the people who want to come for suluk to Besilam are faced with two choices; to Upper Madrasah or Lower Madrasah. The murysid leadership line between Upper Madrasah and Lower Madrasah is actually the same. Affected by Sheikh Abdul Wahab Rokan. But this murshid leadership polarization of Tarekat Naqsabandiyah took place after Sheikh Muhammad Daud passed away. In its history, Sheikh Muhammad Daud has fled twice from the village of Besilam. First, when there was a conflict before independence around 1943, Sheikh Muhammad Daud took refuge in Aceh with his family, except for Sheikh Fakih Tambah who remained in Besilam. So that this condition resulted in a murshid vacuum in Babussalam. Seeing this emptiness, Sheikh Fakih Tambah rose to become murshid to lead the tarekat followers at that time. After returning from Aceh, Sheikh Muhammad Daud and his family were surprised to see that Sheikh Fakih Tambah who had risen to become murshid at that time. This had become an internal conflict so that Sheikh Fakih Tambah had wanted to be reduced to murshid because the previous murshid Sheikh Muhammad Daud was still alive. Whereas in the rules of the tarekat, the murshid may not be replaced if the previous murshid who is leading is still alive. Secondly, there was another conflict in Indonesia in the 1960s so that Sheikh Muhammad Daud fled again from Besilam. But not long after his condition was calm, Sheikh Muhammad Daud returned to Besilam. At that time, there were those who wanted the Sheikh Muhammad Daud to become a murshid, but there were also those who wanted Sheikh Fakih Tambah to remain a murshid. Both of these figures both have students and followers. So that this condition creates internal conflicts in this tarekat environment. To avoid this conflict, finally Sheikh Muhammad Daud decided to make a new suluk house not far from the previous suluk house. Thus, students and worshipers from each of the murshids can return to follow the suluk to their respective murshid. The principle instilled by Sheikh Muhammad Daud is "self-fertilizing crops, do not poison people's plants". In this way, followers who want to go to Tajuddin can come to the Lower Madrasah, and followers who want to suluk to Fakih Tambah can come to Upper Madrasah. In its implementation, there is no compulsion for the congregations to refer to the murshid. The community congregation is given the freedom to come to each other who thinks best. After Sheikh Muhammad Daud died, the leadership of the Lower Madrasah was later replaced by his son Sheikh Tajuddin through a will given by Sheikh Muhammad Daud. Therefore, Sheikh Tajuddin became a murshid in the Lower Madrasah from 1972 until now. While murshid in Upper Madrasah was continued by Sheikh Fakih Tambah from 1943 to 1972, and continued to the next murshids until now Sheikh Hasyim Sarwani. As far as the journey of Tarekat Naqsabandiyah Babussalam, government intervention is closer to Upper Madrasah than Lower Madrasah. In fact, the Sultan in the early days of the tarekat took part in deliberations to determine the successor of the murshid if the deliberations conducted by the caliph 24 Materi Power Point Ziaulhaq Hidayat dalam acara diskusi publik tentang hubungan Tuan Guru dengan Penguasa Lokal di Pesantren Raudathul Hasanah 404 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 did not find a meeting point. For the current government, the Langkat District Ministry of Religion has been twice involved in determining murshid in Upper Madrasah. This legitimacy that makes Upper Madrasah better known by the wider audience than the Lower Madrasah. Actually, Upper Madrasah and Lower Madrasah have ever wanted to be combined during the time of Sheikh Madayan and Sheikh Anas. But until now it has not been able to be combined due to various things. There are many dynamics that occur in it so that the two Madrasah suluk cannot be combined into one. Likewise with the Besilam community, there are those who approve the murshid leadership of the Upper Madrasah, but there are also those who acknowledge the murshid of the Lower Madrasah. This condition reinforces each other's position so that they do not find a meeting point to unite. Because what is a problem when these two suluk houses are put together is who will become murshid, because in one suluk house there can only be one murshid, while on the way, Upper Madrasah and Lower Madrasah both have murshids and both have students. But as far as the tarekat's experience, Upper Madrasah is more popular than Lower Madrasah. Every figure and political official who comes to Besilam visits upper Madrasah more often than Lower Madrasah. Although there are also some who continue to visit Lower Madrasah. This can not be separated from the influence of the place used. The suluk place used by Upper Madrasah is a direct inheritance from Sheikh Abdul Wahab Rokan, so the element of the authenticity of the tarekat delivered by Abdul Wahab Rokan is thicker in Upper Madrasah. Despite the murshid differences between Upper Madrasah and Lower Madrasah in Tarekat Naqsabandiyah Babussalam. But there was no change in practice or dzikir taught by Abdul Wahab Rokan until now. The practice and teachings brought by Abdul Wahab Rokan are still preserved in these two Madrasah. So in practice, there is no difference between Upper Madrasah and Lower Madrasah. The two madrasah tried to maintain the authenticity of the tarekat delivered by Sheikh Abdul Wahab Rokan. For example, like the madrasah, the two suluk houses do not want to change the name 'madrasah' to 'mosque' even though the madrasah is used for worship activities like a mosque such as congregational prayers, lectures and Friday prayers. Because for the congregation of Tarekat Naqsabandiyah Babussalam, the madrasah itself is a place where they learn suluk, although it is still used for other worship. Because in Madrasah they get the knowledge of suluk taught by the murshid tarekat. So the mention of madrasah is maintained as an expression of the place where they study. Although there is leadership polarization between murshid Upper Madrasah and Lower Madrasah. The two suluk houses continued to carry out their respective suluk activities as usual. The two suluk houses will meet every week during Friday prayers. They believe that there should not be two Friday prayers in the same place. So that both followers from the Upper Madrasah or from the Lower Madrasah, will meet and carry out Friday prayers in the same place, namely in the Upper Madrasah. But after the Friday prayers were finished, each congregations would return to their respective suluk places. Murshid polarization shows that the tarekat which is actually a stream that focuses on the afterlife, turns out to also take care of world affairs. This cannot be separated from the position of the murshid who has such great power and authority. The position of being a murshid is certainly a position that has a high bargaining power. Upper Madrasah and Lower Madrasah that cannot be combined together 405 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 become evidence that there is a power struggle between Upper Madrasah and Lower Madrasah about who will become murshid if the two suluk houses are combined. Each party survives with their respective determination so they do not find a meeting point. The survival of these two suluk houses with their respective stances confirmed the polarization of leadership in Tarekat Naqsabandiyah Babussalam. References Budiardjo, Miriam. 2002. Dasar-Dasar Ilmu Politik. Gramedia Pustaka Utama: Jakarta Hidayat, Ziaulhaq. Kekuasaan Spiritual dalam Kerajaan Tuhan: Struktur Sosial dan Otoritas Mursyid dalam Tarekat Naqsabandiyah Khalidiyah Babussalam. UIN Sumatera Utara. Hidayat, Ziaulhaq. Peran Sufi Batak dalam Persaudaraan Lintas Iman di Tanah Batak: Studi Kasus Tarekat Naqsabandiyah Khalidiyah Serambi Babussalam (TNKSB). AKADEMIKA. Vol. 21. No.2. Juni-Desember 2016. Hidayat, Ziaulhaq. Tarekat Naqsabandiyah-Khalidiyah Babussalam (TNKB): Dari Doktrin, Seni, Hingga Arsitektur. Jakarta: Lembaga Studi Islam Progresif (LSIP). 2015. K.A. Nizami, Sayyed Hossein Nasr (Ed). Ensiklopedi Tematis Spiritualitas Islam: Manifestasi. Bandung: Mizan. 1997 Lestari, Rani. Kampung Tarekat Naqsabandiyah Babussalam, Besilam dalam Lintas Sejarah. JUSPI. Vol.1 No.1. 2017. Mustafa, Hadi. Kepemimpinan Karismatik: Studi tentang Kepemimpinan Politik Megawati Soekarno Putri dalam Partai Demokrasi Indonesia Perjuangan. Skripsi Uin Syarif Hidayatullah M.Akmansyah. Eksistensi Guru (Mursyid) dalam Pendidikan Spiritual perspektif Abu Hamid AlGhazali. Al-Tadzkiyyah: Jurnal Pendidikan Islam. Volume. 6. November 2015 Siregar, L.Hidayat. Tarekat Naqsabandiyah Syekh Abdul Wahab Rokan: Sejarah, Ajaran, Amalan, dan Dinamika Perubahan. MIQOT. Vol.XXXV No.1. 2011 Susanto, Edi. Kepemimpinan (Kharismatik) Kyai dalam Perspektif Masyarakat Madura. KARSA. Vol. XI No.1 April 2007 Ziaulhaq. Tarekat Naqsabandiyah Babussalam: Situs, Silsilah, dan Jaringan. Turast: Jurnal Penelitian dan Pengabdian. Vol.2 No.1. Januari-Juni 2014 Others Ziaulhaq Hidayat's Power Point material in a public discussion about the relationship between Tuan Guru and the Local Ruler in the Raudathul Hasanah Islamic Boarding School with the title "Relationship between Tuan guru and the Langkat Sultanate" Results of interviews with Mr. Ahmad Marzuki, son of Sheikh Tajuddin Results of interviews with Mr. Syahbela, one of chalips of Madrasah Atas led by murshid Hasyim Sarwani Results of the interviews with Mr. Muallim, one of the senior figures of Upper Madrasah for Tarekat Naqsabandyah Babussalam 406 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 KOKURIKULUM SENI SILAT CEKAK MALAYSIA: MELAHIRKAN SAHSIAH PELAJAR YANG BERTANGGUNGJAWAB, AMANAH DAN BERINTEGRITI TINGGI Hazrina Yusof Hamdani1,7 Abdul Hafiz Ab Majid2,3,7 Fatin Najwa Mohd Salleh4,7 Nik Nurfaiqah Nik Musthafa5,7 Tengku Nur’ Aisya Ku Azhar6,7 Ab Majid Ismail3,7 Institut Perubatan dan Pergigian Termaju, Universiti Sains Malaysia, Malaysia. (E-mail: [email protected])2Pusat Pengajian Sains Biologi, Universiti Sains Malaysia, Malaysia, Malaysia. (E-mail: [email protected]) 3 Pusat Rancangan Kokurikulum, Universiti Sains Malaysia, Malaysia 4 Pusat Pengajian Pengurusan, Universiti Sains Malaysia, Malaysia. (E-mail: [email protected]) 5 Pusat Pengajian Seni, Universiti Sains Malaysia, Malaysia. (E-mail: [email protected]) 6 Pusat Pengajian Sains Kemasyarakatan, Universiti Sains Malaysia, Malaysia. (E-mail: [email protected]) 7 Persatuan Seni Silat Cekak Malaysia, Universiti Sains Malaysia, Malaysia (E-mail: [email protected]) Abstrak: Malaysia merupakan sebuah negara maju, sedang melalui pelbagai cabaran yang melibatkan sahsiah negatif. Contoh sahsiah negatif yang sering dilaporkan adalah seperti rasuah, salah guna kuasa, pecah amanah dan sebagainya. Perkara ini bukan sahaja melibatkan pihak pentadbiran negara, bahkan melibatkan rakyat biasa. Pelajar Insititut Pengajian Tinggi (IPT) yang merupakan pelapis negara, perlu dididik dengan sikap bertanggungjawab, amanah dan berintegriti tinggi. Salah satu wasilah yang boleh digunakan adalah melalui wasilah kebudayaan seperti seni silat. Oleh itu, Persatuan Seni Silat Cekak Malaysia (PSSCM) melalui kokurikulum yang ditawarkan di IPT awam dan swasta telah menawarkan pendidikan jasmani dan rohani bagi mengatasi masalah ini. Justeru itu, kertas kerja ini memfokuskan dua objektif kajian iaitu mengenalpasti cara didikan yang ada dalam PSSCM yang dapat melahirkan insan yang bertanggungjawab, amanah dan berintegriti tinggi. Di samping itu, keberkesanan cara didikan yang ada dalam PSSCM melalui pengalaman daripada pengamal Silat Cekak Malaysia (SSCM) sendiri juga turut dibincangkan. Kaedah campuran iaitu kaedah kualitatif dan kaedah kuantitatif telah digunakan dalam kajian ini. Kaedah kualitatif dijalankan adalah melalui temu bual bersama penggerak/ tenaga pengajar yang telah lama bergiat aktif dalam kokurikulum PSSCM. Manakala kaedah kuantitatif pula dijalankan melalui edaran soal selidik kepada tenaga pengajar, ahli tamat dan ahli yang masih belajar SSCM di IPT. Melalui kajian ini, cara didikan dalam PSSCM telah dikenalpasti melalui lima pantang larang PSSCM, amanah-amanah daripada Yang Mulia Guru Utama, contoh dan teladan yang dibawa oleh penggerak/tenaga pengajar PSSCM, perkongsian sejarah PSSCM, dan program-program PSSCM. Kajian ini juga mendapati bahawa majoriti tenaga pengajar, ahli tamat mahupun ahli yang masih belajar SSCM telah menyokong bahawa didikan dalam PSSCM mampu untuk mengubah diri mereka untuk menjadi lebih bertanggungjawab, amanah dan berintegriti. Oleh yang demikian, kokurikulum PSSCM yang ditawarkan di IPT awam dan swasta adalah salah satu wasilah yang dapat melahirkan sahsiah pelajar yang bertanggungjawab, amanah dan berintegriti tinggi. Kata Kunci: PSSCM, Bertanggungjawab, Amanah, Berintegriti, Cara Didikan Pengenalan 407 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Dalam menjalani kehidupan di masa kini, pelbagai cabaran dan halangan wujud dan perlu ditempuhi oleh masyarakat Malaysia. Cabaran dan halangan ini akan berterusan dan semakin bertambah apabila negara menuju menjadi sebuah negara yang maju dan berteknologi tinggi. Keadaan ini jika dibiarkan akan menyebabkan pelbagai masalah yang timbul terutama yang berkaitan dengan sikap sesetengah masyarakat yang menjadi semakin tamak, terlalu mementingkan diri sendiri dan bersikap materialistik. Hal ini akan mengakibatkan sikap yang terpuji seperti bertanggungjawab, beramanah dan berintegriti semakin terhakis. Perkara ini akan menyebabkan masyarakat semakin berani untuk melakukan sesuatu perkara yang melanggar undang-undang negara demi mencapai kepentingan dan nafsu sendiri. Kegiatan rasuah contohnya yang semakin berleluasa, jelas menunjukkan bahawa sikap bertanggungjawab, beramanah dan berintegriti ini semakin luntur dalam diri sesetengah individu dan masyarakat. Malah masalah ini dilihat semakin serius kerana perkara ini bukan sahaja berlaku di kalangan masyarakat biasa malah hal ini turut berlaku kepada anggota polis. Anggota polis yang sepatutnya beramanah untuk menjaga keselamatan negara namun telah menyalahgunakan kuasa. Buktinya, seorang anggota polis berpangkat sarjan telah ditahan reman bagi membantu siasatan kes meminta dan menerima wang rasuah RM13,000 untuk menyelesaikan satu kes dadah (Hafis N., 2018). Bukan itu sahaja, baru-baru ini negara dikejutkan lagi dengan seorang pensyarah di sebuah universiti awam yang telah ditangkap dan didakwa dengan sembilan tuduhan salah guna kuasa (Hadzlihady H., 2018). Keadaan ini lebih membimbangkan lagi kerana pensyarah merupakan seorang pendidik yang mendidik anak bangsa untuk menjadi seorang insan yang berguna. Namun, jika seorang pendidik juga sudah tidak ada lagi sikap bertanggungjawab, amanah dan integriti, kemampuan seorang pendidik tersebut untuk melahirkan manusia yang mempunyai ketiga-tiga sikap tersebut amat diragui. Salah satu wasilah yang boleh digunakan untuk mengatasi permasalahan ini adalah melalui wasilah kebudayaan seperti seni silat melayu. Dipercayai dengan mempelajari seni silat mampu menjauhkan diri individu daripada perbuatan negatif disamping dapat melahirkan golongan yang menghargai asal usul, bersatu, bertanggungjawab, beradab, berprinsip, berkeperibadian mulia, yakin, berdisiplin, berani, taat dan patuh kepada pemimpin (Nizam, 2015). Hal ini menunjukkan seni silat bukan sahaja mengajarkan ahlinya kaedah untuk mempertahankan diri secara jasmani malah juga mendidik rohani ahlinya untuk menjadi seorang yang mempunyai sikap yang positif. Contohnya, menolak sesuatu perkara yang salah di sisi undang-undang seperti rasuah, penindasan, ketidakadilan dan sebagainya. Penuntut dan pengamal silat perlu mengetahui bahawa kesemua perkara tersebut merupakan musuh mereka yang perlu ditentang dan bukan sahaja musuh yang datang menyerang melalui fizikal sematamata. Mempelajari silat boleh mendidik ahlinya menjadi lebih berani bukan sahaja ketika waktu latihan atau perlawanan, sebaliknya mampu meningkatkan jati diri insan supaya bertanggungjawab menjaga keselamatan diri (Khairul, 2018). Antara contoh persatuan seni silat yang telah diterima baik dan semakin berkembang di Malaysia ialah Persatuan Seni Silat Cekak Malaysia (PSSCM). Perkembangan ini bersesuaian dengan tujuan Almarhum Ustaz Haji Hanafi bin Haji Ahmad, Pengasas Agung, Guru Utama dan Presiden PSSCM (1965 - 1986), untuk melahirkan kembali Seni Silat Cekak ke alam nyata iaitu sebagai satu wasilah mengembalikan dan mempertahankan kemurnian kebudayaan Melayu-Islam asli berteraskan agama Islam (Omar I. K., Abdul Aziz O. & Ariffin H., 2017). PSSCM bukan sahaja diterima baik dan dipelajari oleh orang awam, malahan juga telah diterima baik oleh institusi pengajian tinggi (IPT) di 408 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Malaysia. Hal ini terbukti kerana SSCM kini semakin berkembang di seluruh semenanjung Malaysia, bahkan telah memasuki institusi-institusi pengajian tinggi sebagai unit kokurikulum (Mohd Saiful Aizat & Nurazreena, 2015). Keadaan ini memudahkan lagi para pelajar di IPT untuk mempelajari SSCM disamping dapat memenuhi jam kredit bagi kokurikulum sebagai syarat untuk bergraduasi dari IPT. Disamping penawaran unit kokurikulum di IPT, SSCM juga boleh dikaji secara ilmiah melalui ilmu sains teknologi dan ilmu sains sosial. Justeru itu, SSCM turut dikenali sebagai silat akademik. Perkara ini terbukti dengan terhasilnya tiga buah buku kompilasi kertas kerja SSCM yang telah mengumpulkan yang sebanyak 30 kertas kerja. 30 kertas kerja ini telah dibentangkan oleh ahli-ahli PSSCM di persidangan-persdangan peringkat kebangsaan dan antarabangsa antarabangsa di samping penerbitan dalam jurnal-jurnal di peringkat antarabangsa. (Sidang Pengarang & Editorial, 2016; Sidang Pengarang & Editorial, 2017; Sidang Pengarang & Editorial, 2018). Perkataan Cekak itu sendiri membawa pelbagai maksud. Antara salah satu maksud perkataan cekak ialah makan cekak. Perkataan makan cekak merupakan simpulan bahasa dari negeri Kedah yang membawa maksud tanggungjawab (Sidang Pengarang & Editional Kokurikulum Kebudayaan SSCM USM, 2016). Ini memberi maksud bahawa silat cekak ini adalah silat yang bertanggungjawab menjaga diri pengamal-pengamalnya dari dianiayai oleh musuh-musuhnya dan bertanggungjawab untuk mendidik pengamal-pengamalnya untuk menjadi seorang yang bertanggungjawab dalam menjalankan tugas-tugas yang diamanahkan. Persoalannya, adakah SSCM mampu melahirkan insan yang bertanggungjawab, amanah, dan berintegriti? Menurut Kamus Dewan Edisi Baru, tanggungjawab bermaksud sesuatu kewajiban yang dipikul atau ditanggung oleh seseorang, amanah pula membawa makna kepercayaan yang diletakkan kepada seseorang manakala integriti memberi makna kejujuran dan ketulusan (Dewan Bahasa dan Pustaka, 1989). Ciri-ciri seseorang yang bertanggungjawab dapat dilihat apabila individu tersebut berusaha untuk menghasilkan sesuatu perkara yang diberikan dengan terbaik. Ciri –ciri seseorang yang amanah pula adalah individu itu boleh dipercayai dan tidak mudah untuk mengkhianat apabila diberi sesuatu kepercayaan. Manakala ciri seseorang yang mempunyai integriti dapat dilihat apabila individu tersebut mempunyai peribadi yang berkaitan dengan dua komponen tadi iaitu sikap yang bertanggungjawab dan amanah dalam dirinya. Ketiga-tiga komponen ini saling berkait rapat antara satu sama lain. Buktinya, seorang Pensyarah Kanan, Fakulti Syariah dan Undang–Undang (FSU), Universiti Sains Islam Malaysia (USIM) memberi contoh saling perkaitan antara ketiga-tiga komponen ini melalui tingkah laku yang perlu ada pada seorang penjawat awam. Beliau mendefinisikan integriti penjawat awam kepada seseorang yang menyandang jawatan yang diamanahkan dalam perkhidmatan kerajaan, penjawat awam terbabit mestilah bertindak jujur, amanah mengikut bidang kuasa dan tugasnya. Malah, mereka juga perlu ada ketelusan, tiada konflik peribadi, berwibawa, akauntabiliti serta patuh kepada segala peraturan dan undang -undang yang ditetapkan (“Budaya integriti penjawat awam”, 2016). Bukan itu sahaja, Almarhum Ustaz Haji Hanafi bin Haji Ahmad, Pengasas Agung, Guru Utama dan Presiden PSSCM (1965 - 1986) sering berpesan kepada ahli PSSCM agar “jangan mengambil hak yang bukan hak kita”. Beliau telah memberi contoh, jika kita sedang berjalan dan terjumpa wang RM10.00 jangan ambil, nanti barang milik kita akan hilang lebih daripada nilai RM10.00 (Abdul Majid Ismail, 2011). Penekanan dan peringatan yang sama juga sering diberikan oleh Yang Mulia 409 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 (YM) Guru Utama dan Presiden PSSCM yang ke-2 iaitu Al-Marhum Ustaz Haji Ishak bin Itam (19862009) dan YM Datuk Guru Utama dan Presiden PSSCM yang ke-3 iaitu YM Datuk Haji Maideen bin Kadir Shah (2009-kini). YM Datuk Haji Maideen bin Kadir Shah ketika majlis ijazah PSSCM sering berpesan dan mengikatkan ahli-ahli agar beramanah di dalam pekerjaan. Hatta waktu solat ketika waktu pejabat dan bukannya waktu rehat juga sering kali ditegur oleh YM Datuk Haji Maideen bin Kadir Shah kepada ahli-ahli PSSCM (YM Datuk Haji Maideen bin Kadir Shah, 2019). Oleh itu, objektif kajian ini dijalankan bagi mengenalpasti cara didikan dalam SSCM yang boleh melahirkan ahli PSSCM yang lebih bertanggungjawab, amanah dan berintegriti. Kajian ini dijalankan untuk mengenalpasti cara didikan dalam SSCM yang dapat melahirkan ahli PSSCM yang bertanggungjawab, amanah dan berintegriti Selain itu, kajian juga turut melihat keberkesanan cara didikan SSCM dalam melahirkan ahli PSSCM yang bertanggungjawab, amanah dan berintegriti. Kaedah Kajian Kajian ini dijalankan di kalangan tenaga pengajar, ahli tamat dan ahli yang sedang belajar PSSCM. Kajian ini juga telah dijalankan menggunakan dua jenis kajian iaitu kaedah kajian kualitatif dan kaedah kajian kuantitatif. Kaedah kajian kualitatif digunakan bagi mengukuhkan lagi dapatan daripada kaedah kajian kuantitatif yang telah dijalankan. Hal ini adalah untuk membuktikan bahawa pandangan yang diberikan oleh responden hasil dari kajian kuantitatif adalah benar dan dipersetujui oleh pihak terlibat. Kaedah Kajian Kualitatif Kaedah kajian kualitatif telah menggunakan kaedah temu bual dan melibatkan seramai sepuluh (10) orang penggerak/tenaga pengajar PSSCM (Jadual 1). Informan yang telah ditemu bual dijadikan sebagai penyokong responden daripada kaedah kajian kuantitatif berdasarkan soalan objektif kajian yang diedarkan. Mereka dipilih untuk ditemu bual adalah berdasarkan pengalaman (telah aktif bersama dengan PSSCM selama 40 tahun dan ke bawah), semangat cintakan PSSCM dan mempunyai pengetahuan yang mendalam berkaitan dengan PSSCM. Antara yang telah ditemu ramah ialah: Jadual 1: Senarai Tenaga Pengajar/ Penggerak PSSCM yang Ditemubual (Informan) Bil. Nama Status/Jawatan 1 Ar Dr Abdul Majid B. Ismail Naib Presiden 1 PSSCM merangkap YDP PSSCM Cawangan Pulau Pinang 2 En Zafri B. Mohd Miar Ahli Lembaga Pelajaran dan Tatatertib (LPT) PSSCM merangkap Naib YDP PSSCM Cawangan Pulau Pinang 3 Prof. Madya Dr. Muhammad Ahli lama PSSCM merangkap pensyarah Azizan Sabjan di Pusat Pengajian Ilmu Kemanusiaan USM 4 En Mohd Rosli B. Mohd Diah Ketua Tenaga Pengajar Peringkat 100 PSSCMUSM 5 YM Raja Badrul Amin B. Raja Ketua Tenaga Pengajar Peringkat 200 Ismail PSSCMUSM 6 En Mohamad Adnan B. Ahmad Ketua Tenaga Pengajar Peringkat 300 PSSCMUSM 410 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 7 En Abd. Aziz Omar 8 9 10 Pn. Wan Zaripah Bt. Wan Ibrahim Pn. Siti Zabedah Bt. Abdul Hamid En. Abdul Latip B. Abdullah Penyelia Kelas Latihan Bukit Gelugor, PSSCM Cawangan Pulau Pinang Pn. Wan Zaripah Bt. Wan Ibrahim Tenaga Pengajar PSSCMUSM Tenaga Pengajar PSSCMUSM Bagi memperoleh maklumat mengenai PSSCM, sebanyak empat (4) soalan telah diajukan kepada informan dan dijawab secara lisan. Pita rakaman juga digunakan bagi membolehkan semua maklumat direkod. Soalan-soalan yang diajukan kepada informan ini secara umumnya untuk melihat pandangan mereka terhadap cara didikan yang ada dalam SSCM, perkongsian pengalaman diri dan lain-lain lagi. Antara soalan yang telah diajukan kepada informan adalah : 1.Apakah cara didikan dalam SSCM yang dapat mendidik ahlinya untuk menjadi lebih bertanggungjawab, amanah dan berintegriti. 2.Pada pandangan anda sebagai penggerak atau tenaga pengajar PSSCM, adakah cara didikan PSSCM ini telah berkesan untuk melahirkan ahli-ahli PSSCM yang mempunyai sikap bertanggungjawab, amanah dan berintegriti ? 3.Apakah Cabaran yang sering dihadapi terutama cabaran dari segi tanggungjawab, amanah dan integriti oleh penggerak atau tenaga pengajar PSSCM hari ini dalam mempertahankan PSSCM ? 4.Pernahkah anda menghadapi situasi atau pengalaman yang telah mencabar sikap bertanggungjawab, amanah dan berintegriti anda? Kaedah Kajian Kuantitatif Kaedah kajian kuantitatif ini menggunakan kaedah pengedaran soal selidik. Soalan soal selidik ini telah diedarkan dalam talian bagi memudahkan pengkaji mendapatkan maklum balas data daripada responden. Sebelum borang soal selidik diedarkan Realibility test atau ujian kepercayaan melalui internal consistency Cronbach’s alpha dengan menggunakan sistem SPSS telah dilaksanakan untuk mendapatkan kepastian kebolehpercayaan hasil kajian kuantitatif ini. Setelah menjalankan kajian ini, keputusan yang diperolehi adalah 0.75 (nilai Cronbach). Hal ini menunjukkan bahawa soalan-soalan yang diajukan adalah sahih dan sesuai dijadikan sebagai kajian keranai nilai yang diperoleh adalah hampir dengan nilai 1. Oleh itu jelas menunjukkan soalan yang terdapat dalam kajian kuanlitatif ini adalah benar dan boleh dipercayai. Seterusnya, borang soal selidik yang telah diedarkan kepada 80 orang responden terdiri daripada tenaga pengajar, ahli tamat dan ahli PSSCM yang belajar IPT dan cawangan-cawangan PSSCM di seluruh Malaysia. Responden-responden juga telah diberi pilihan untuk memilih skala kenyataan sangat setuju, setuju, kurang setuju, tidak setuju atau sangat tidak setuju bagi soalan-soalan yang telah diajukan. Skala “sangat setuju” untuk pendapat yang menyokong sepenuhnya kenyataan yang dinyatakan, manakala “setuju” adalah untuk pandangan yang mengakui kenyataan itu tetapi masih mempunyai beberapa pandangan yang bertentangan. Bagi skala “kurang setuju” pula adalah untuk pandangan yang mempunyai perbezaan pandangan melebihi persamaan pandangan dengan kenyataan tersebut, “tidak setuju” untuk pandangan yang memahami kenyataan yang dinyatakan namun menolak kebenarannya dan “sangat tidak setuju” adalah untuk pandangan yang menolak sekeraskerasnya kenyataan berikut. Kelima-lima pilihan ini digunakan dalam kajian bagi melihat kelainan terutama dari segi pandangan setiap responden terhadap soalan-soalan yang telah diajukan. Bukan itu sahaja, kajian ini juga mendapat sokongan daripada informan yang telah ditemu bual bagi mengukuhkan lagi penyataan-penyataan bagi menjawab soalan –soalan dalam kajian. 411 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Soalan soal selidik yang dikemukakan pula telah dibahagikan kepada tiga bahagian iaitu bahagian A, bahagian B dan bahagian C. Bahagian A mengandungi demografi responden iaitu yang terdiri daripada umur, status semasa sama ada bekerja atau masih belajar dan status dalam PSSCM iaitu sama ada tenaga pengajar, ahli tamat, dan ahli belum tamat. Bahagian B pula mengandungi soalan berkaitan objektif kajian 1 iaitu mengenalpasti cara didikan dalam SSCM yang dapat melahirkan ahli PSSCM yang bertanggungjawab, amanah dan berintegriti manakala Bahagian C mengandungi soalan berkaitan objektif kajian 2 iaitu mengkaji keberkesanan cara didikan SSCM dalam melahirkan ahli PSSCM yang bertanggungjawab, amanah dan berintegriti. Keputusan bagi kedua-dua bahagian ini akan diterangkan dan dihuraikan dalam bahagian keputusan dan perbincangan. Keputusan dan Perbincangan Bahagian A: Demografi 80 orang responden Hasil penelitian telah dibuat berdasarkan demografi kesemua 80 orang responden. Hasilnya, responden yang telah menjawab soalan soal selidik ini terdiri daripada lingkungan umur 20 dan ke bawah sebanyak 10% bersamaan 8 responden, umur 21 ke 30 sebanyak 71.3% bersamaan 57 responden, umur 31 ke 40 sebanyak 15% bersamaan 12 responden dan umur 41 ke atas sebanyak 3.7% bersamaan 3 responden. Status semasa menunjukkan sebanyak 45% masih belajar dan 55% ahli yang sudah bekerja manakala status ahli pula menunjukkan sebanyak 25% bersamaan 20 responden terdiri daripada tenaga pengajar, 58.8% bersamaan 47 responden daripada ahli tamat dan 16.2% bersamaan 13 responden terdiri daripada ahli yang masih belajar silat. Bahagian B: Cara Didikan Dalam SSCM Yang Boleh Melahirkan Ahli PSSCM Yang Bertanggungjawab, Amanah dan Berintegriti Cara Didikan Dalam Seni Silat Cekak Malaysia Dalam Melahirkan Insan Yang Bertanggungjawab, Amanah dan Berintegriti 70 60 57.5 50 40 41.3 30 43.8 41.3 28.7 20 10 56.3 55 52.5 43.8 47.5 20 0 3.8 0 0 1.3 0 0 3.8 0 0 3.8 0 0 0 0 Soalan 1 Soalan 2 Sangat Tidak Setuju Tak Setuju Soalan 3 Soalan 4 Kurang Bersetuju Setuju Soalan 5 Sangat Setuju Rajah 1 : Cara Didikan Dalam SSCM Yang Boleh Melahirkan Ahli PSSCM Yang Bertanggungjawab, Amanah Dan Berintegriti 412 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Soalan 1: Pantang Larang Dan Amanah-amanah Yang Diberikan Oleh YM Guru Utama Seperti Tidur Atas Kain Putih Dan Mandi Tawasul Merupakan Salah Satu Didikan dalam SSCM untuk Mengajar Ahlinya Sentiasa Melaksanakan Amanah Yang Telah Diberikan Kajian mendapati majoriti telah menyokong sangat setuju iaitu 47.5% dan diikuti 28.7% setuju bahawa pantang larang dan amanah yang diberikan merupakan salah satu cara didikan untuk mendidik ahlinya menjadi seorang yang berpegang pada amanah yang diberikan. Sokongan daripada penyataan sangat setuju dilihat paling tinggi peratusannya manakala kenyataan setuju kedua tertinggi dan ini menunjukkan bahawa pengamal SSCM mengiakan bahawa pantang larang dan amanahamanah daripada YM Guru Utama antara didikan dalam SSCM. Namun, masih ada peratusan ahli yang kurang bersetuju dan tidak setuju dengan soalan yang dikemukakan ini iaitu sebanyak 20% kurang setuju dan 3.8% bagi kenyataan tidak setuju . Maka, kajian melalui demografi responden telah dibuat dan hasil peratusan ini terdiri daripada ahli yang masih belum tamat. Hal ini berkemungkinan mereka berada di tahap awal pembelajaran dan masih belum memahami dengan lebih mendalam berkaitan dengan lima pantang larang dan amanah-amanah yang telah disampaikan dalam SSCM (Rajah 1). Lima pantang larang dalam SSCM adalah yang pertama: tidak boleh derhaka kepada guru, yang kedua: tidak boleh derhaka kepada ibu, yang ketiga: tidak boleh derhaka kepada bapa, yang keempat: tidak boleh bergaduh sesama ahli dan yang kelima: tidak boleh mencaci segala rupa silat melayu yang asli (Sidang Pengarang & Editional Kokurikulum Kebudayaan SSCM USM, 2016). Beberapa informan yang di temu bual telah mengiakan bahawa pantang larang dan juga amanah dari YM Guru Utama merupakan salah satu kaedah untuk mendidik ahlinya menjadi lebih beramanah dan bertanggungjawab. Menurut Y.M Raja Badrul Amin B. Raja Ismail1, En Mohamad Adnan B. Ahmad2, En Mohd Rosli B. Diah3 dan juga Ar. Dr. Abdul Majid B. Ismail4, masing-masing ada mengatakan perkara yang sama di mana pantang larang yang diamanahkan merupakan satu titik permulaan bagi SSCM untuk mendidik ahlinya menjadi seorang yang bertanggungjawab, amanah dan berintegriti. Begitu juga dengan amanah tidur di atas kain putih dan mandi tawasul. Perkara itu merupakan satu amanah daripada YM Guru Utama agar kita melakukannya. Hal ini kerana kesemua pantang larang dalam SSCM merupakan jalan atau wasilah yang amat berkesan dalam mendidik diri agar mengikut batasan atau peraturan. Malah ia juga merupakan perkara yang sama perlu dipatuhi dalam kehidupan orang Melayu dan orang-orang timur yang mempunyai banyak pantang larang. Pantang larang ini sebenarnya merupakan undang-undang yang diterapkan secara halus untuk membentuk cara hidup yang beradab dan beradat (Abdul Majid Ismail & Safiah Ahmad, 2011). Soalan 2: Perkongsian Pengalaman Dan Cerita Dari YM Guru Utama, Tenaga Pengajar dan Ahliahli Lama Merupakan Satu Teladan Dan Didikan Kepada Ahli PSSCM Untuk Menjadi Insan Yang Bertanggungjawab, Amanah dan Berintegriti Berdasarkan kajian soal selidik yang dijalankan terdapat 57.5 % responden sangat setuju, 41.3% responden setuju dan 1.2% responden kurang setuju bahawa perkongsian pengalaman dan cerita dari YM Guru Utama, tenaga pengajar dan ahli-ahli lama merupakan satu teladan dan didikan kepada ahli PSSCM untuk menjadi insan yang bertanggungjawab, amanah dan berintegriti. Ahli PSSCM percaya pengalaman yang dilalui oleh orang terdahulu sangat penting untuk diikut kerana sikap mereka sangat tebal dengan elemen tanggungjawab, amanah dan integriti dan mereka berani untuk berpihak kepada kebenaran jika ketiga-tiga elemen tersebut dicabar. Namun, masih ada 1.2 % bersamaan seorang 413 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 responden yang kurang bersetuju dengan kenyataan ini yang berkemungkinan beliau kurang memahami pengkongsian yang disampaikan (Rajah 1). Menurut Pn Wan Zaripah Bt Wan Ibrahim5, beliau sangat bersetuju bahawa perkongsian pengalaman dan cerita dari YM Guru Utama, tenaga pengajar dan ahli-ahli lama merupakan satu teladan dan didikan kepada ahli PSSCM untuk menjadi insan yang bertanggungjawab, amanah dan berintegriti. Pendapat beliau, ahli PSSCM boleh menjadikan setiap kisah dan pengalaman yang telah dikongsi bersama dijadikan sebagai panduan dan pengajaran dalam menempuhi kehidupan seharian mereka. Hal ini juga secara tidak langsung dapat mendidik ahli PSSCM untuk menjadi lebih bertanggungjawab, amanah dan berintegriti melalui pengalaman yang dikongsi mereka. Oleh itu, ini juga merupakan salah satu cara didikan dalam melahirkan insan yang bertanggungjawab, beramanah dan berintigriti. 1 YM Raja Badrul Amin B. Raja Ismail. Cara didikan dalam SSCM yang boleh melahirkan ahli cekak yang bertanggungjawab, amanah dan berintegriti. Temu bual peribadi. 23 Februari 2019. 2 En Mohamad Adnan B. Ahmad. Cara didikan dalam SSCM yang boleh melahirkan ahli cekak yang bertanggungjawab, amanah dan berintegriti. Temu bual peribadi. 15 Disember 2018. 3 En Mohd Rosli B. Diah. Cara didikan dalam SSCM yang boleh melahirkan ahli cekak yang bertanggungjawab, amanah dan berintegriti. Temu bual peribadi. 3 Mac 2019. 4 Ar. Dr Hj Abdul Majid B. Ismail. Cara didikan dalam SSCM yang boleh melahirkan ahli cekak yang bertanggungjawab, amanah dan berintegriti. Temu bual peribadi. 26 Februari 2019. 5 Wan Zaripah Bt Wab Ibrahim. Cara didikan dalam SSCM yang boleh melahirkan ahli cekak yang bertanggungjawab, amanah dan berintegriti. Temu bual peribadi. 15 Disember 2018. Soalan 3: Peringkat Rahsia Dalam Sistem Pelajaran PSSCM Mendidik Ahlinya Untuk Menjadi Insan Yang Bertanggungjawab, Amanah dan Berintegriti Dalam Menyimpan Rahsia Pelajaran Daripada Dilihat dan Ditiru Oleh Orang Luar Berdasarkan kajian yang diperolehi, sebanyak 52.5% orang responden sangat setuju diikuti 43.8% setuju dan 3.7% kurang bersetuju bahawa “Peringkat rahsia” dalam sistem pembelajaran PSSCM mendidik ahlinya untuk menjadi insan yang bertanggungjawab, amanah dan berintegriti dalam menyimpan rahsia pelajaran daripada dilihat dan ditiru oleh orang luar. Hal ini menunjukkan bahawa ahli PSSCM percaya bahawa peringkat rahsia ini merupakan satu amanah yang perlu dijaga oleh mereka dan mereka bertanggungjawab untuk tidak melanggar dan mengkhianat amanah yang diberikan. Bukan itu sahaja, kajian juga turut melihat data demografi responden bagi melihat latar belakang ahli yang menyokong kenyataan kurang setuju ini dan hasilnya dilihat ia datang daripada latar belakang ahli yang masih belum tamat. Kajian yakin dan percaya responden ini masih tidak diberi pendedahan lagi berkaitan peringkat rahsia yang ada dalam SSCM (Rajah 1). Hal ini kerana peringkat rahsia hanya akan diajar pada peringkat buah potong. En Zafri B. Mohd Miar6 dan Ar. Dr Hj Abdul Majid B. Ismail4 semasa ditemu bual juga antara informan yang bersetuju bahawa “Peringkat rahsia’’ ini merupakan cara untuk mendidik ahlinya menjadi seorang yang beramanah, bertanggungjawab dan berintegriti. Menurut mereka, ahli PSSCM telah dididik untuk menyimpan rahsia cara pembelajaran dalam SSCM terutama peringkat rahsia ini daripada orang luar. Peringkat rahsia yang diperturunkan kepada ahli-ahli PSSCM adalah merupakan satu bonus kepada pengamal untuk melindungi diri mereka terutama apabila berhadapan dengan 414 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 pihak musuh. Perkara ini jelas menunjukkan ahli PSSCM telah terdidik secara tidak langsung untuk memegang amanah dan rahsia yang diperturunkan kepada mereka. Soalan 4: Penganjuran Sesuatu Program PSSCM Boleh Menjana Nilai Bertanggungjawab Dan Amanah Dalam Diri Terutama Hal Yang Melibatkan Program Kesukarelaan Sebanyak 55% responden sangat setuju, diikuti 41.3% setuju dan 3.7% responden kurang setuju bahawa penganjuran sesuatu program PSSCM boleh mendidik diri ahlinya untuk menjana nilai bertanggungjawab, amanah dan berintegriti terutama yang melibatkan program kesukarelaan. Ahli yang menyokong sangat setuju dan setuju dilihat diperatusan yang tertinggi dan ini melihat hampir keseluruhan ahli yang menjawab soalan ini mengiakan bahawa keterlibatan mereka dalam setiap program yang dianjurkan oleh PSSCM boleh mendidik mereka dengan nilai-nilai tersebut. Namun, kajian juga mendapati terdapat responden yang kurang setuju dengan soalan ini iaitu sebanyak 3.7% bersamaan 3 orang responden dan kajian yakin bahawa ahli ini mempunyai pandangan yang berbeza berbanding responden-responden lain (Rajah 1). Dalam PSSCM, terdapat banyak program tahunan dan majlis-majlis rasmi mahupun tidak rasmi yang dianjurkan dan ia juga dikendalikan oleh ahli PSSCM itu sendiri. Setiap ahli PSSCM yang mengendalikan program-program yang dianjurkan adalah dengan kesukarelaan diri mereka sendiri. En Abd. Aziz Omar7, ada menyatakan penglibatan ahli PSSCM dalam mengendalikan sesuatu program rasmi mahupun tidak rasmi banyak membentuk ahli menjadi lebih bertanggungjawab dalam menjalankan tugas mereka. Tambah beliau lagi, penganjuran 6 En Zafri B. Mohd Miar. Cara didikan dalam SSCM yang boleh melahirkan ahli cekak yang bertanggungjawab, amanah dan berintegriti. Temu bual peribadi. 19 Disember 2018. 7 En Abd Aziz B. Omar. Cara didikan dalam SSCM yang boleh melahirkan ahli cekak yang bertanggungjawab, amanah dan berintegriti. Temu bual peribadi. 29 Februari 2019. penganjuran sesuatu program dalam PSSCM ini dapat membentuk diri ahli PSSCM untuk menjadi seorang yang bertanggungjawab terutama apabila diberi tugas untuk dilaksanakan bagi menjayakan sesuatu program. Kenyataan ini disokong oleh seorang tenaga pengajar wanita yang sangat bergiat aktif dalam PSSCM iaitu Pn Siti Zabedah8, beliau berkata, mengendalikan sesuatu program ini telah banyak membantu dirinya untuk pandai membahagikan masa dan tidak membiarkan masa lapang yang beliau ada terbuang dengan sebegitu sahaja. Bukan itu sahaja, beliau juga percaya mengendalikan sesuatu program dalam PSSCM merupakan satu amanah yang perlu dilakukan terutama apabila telah diberi kepercayaan oleh pihak persatuan. Maka, jelaslah bahawa melibatkan diri dalam mengendalikan sesuatu program PSSCM dapat mendidik mereka dengan sikap erti bertanggungjawab dan amanah. Soalan 5: PSSCM Menjana Sifat Integriti Dalam Diri Setiap Ahlinya Melalui Kisah-kisah Sejarah Yang Pernah Berlaku Dalam PSSCM Sebanyak 56.3 % sangat setuju dan 43.4% setuju bahawa SSCM telah menerapkan sifat integriti dalam diri setiap ahlinya melalui kisah sejarah- sejarah yang pernah berlaku dalam SSCM kerana integriti ini sangat penting terutama untuk menghalang kemusnahan sebuah persatuan, bangsa, agama mahupun negara. Kajian melihat berdasarkan peratusan sangat setuju dan setuju sahaja disokong oleh responden dan ini bererti kesemua ahli PSSCM menyokong bahawa sejarah-sejarah yang ada dalam SSCM sangat penting untuk diingat dan diteladani (Rajah 1). 415 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Kisah-kisah sejarah SSCM selalu diceritakan oleh tenaga pengajar semasa kelas latihan dijalankan. Kisah sejarah-sejarah SSCM sebegini sememangnya boleh menyumbang kepada pengajaran dan setiap jalan penceritaannya boleh diteladani oleh ahli SSCM. Menurut En Abdul Latif9, kesemua sejarah-sejarah yang berlaku dalam SSCM sejak zaman awal penubuhan SSCM lagi mempunyai pengajarannya yang tersendiri. Beliau percaya bahawa sejarah-sejarah yang ada dalam SSCM sangat penting untuk diingati oleh generasi muda PSSCM hari ini agar sejarah yang tidak elok dan hitam tidak akan berulang lagi dan menjejaskan elemen tanggungjawab, amanah dan integriti ini. Bukan itu sahaja, menurut beliau lagi setiap kali kelas latihan diadakan, tenaga pengajar akan berkongsi cerita sejarah-sejarah SSCM dan ini juga antara SSCM mendidik ahlinya melalui aspek kerohanian dan bukan hanya memfokuskan aspek fizikal sahaja. Seterusnya, bukan sahaja sejarah dalam PSSCM sahaja perlu diingat, namun sejarah negara juga penting untuk diketahui agar bangsa, agama mahupun negara tidak dimusnahkan dengan sebegitu sahaja oleh pihak musuh. Contohnya, peristiwa 13 Mei 1969 iaitu rusuhan kaum yang telah berlaku dan kemuncak kepada masalah perpaduan di Malaysia. Tragedi ini juga telah mengakibatkan kehilangan nyawa serta harta benda malah tragedi ini juga mempunyai kaitan yang rapat dengan Pilihan Raya Umum pada 1969 dan merupakan satu titik hitam dalam sejarah negara Malaysia [12]. Oleh itu, sejarah ini amat penting untuk diingat dan dikenang terutama oleh bangsa Melayu hari ini yang merupakan kaum asal di Malaysia agar tidak ditindas dengan begitu sahaja oleh bangsa-bangsa yang ingin menghapuskan hak-hak Melayu. 8 Pn Siti Zabedah Bt. Abdul Hamid. Cara didikan dalam SSCM yang boleh melahirkan ahli cekak yang bertanggungjawab, amanah dan berintegriti. . Temu bual peribadi. 19 Disember 2019. 9 En Abdul Latip B. Abdullah. Cara didikan dalam SSCM yang boleh melahirkan ahli cekak yang bertanggungjawab, amanah dan berintegriti . Temu bual peribadi. 6 Mac 2019. Bahagian C: Keberkesanan Cara Didikan SSCM Dalam Melahirkan Ahli PSSCM Yang Bertanggungjawab, Amanah Dan Berintegriti 416 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Keberkesanan Cara Didikan Dalam Seni Silat Cekak Malaysia Dalam Melahirkan Insan Yang Bertanggungjawab, Amanah dan Berintegriti 70 60 50 56.3 40 45 46.3 43.8 30 65 60 43.8 40 35 32.5 20 10 25 5 15 1.3 0 1.3 7.5 0 0 0 0 0 0 0 0 0 Soalan 1 Soalan 2 Sangat Tidak Setuju Tak Setuju Soalan 3 Soalan 4 Kurang Bersetuju Setuju Soalan 5 Sangat Setuju Rajah 2: Keberkesanan Cara Didikan Seni Silat Cekak Malaysia (SSCM) Dalam Melahirkan Insan Yang Bertanggungjawab, Amanah dan Berintegriti. Soalan 1: Didikan Dalam SSCM Mampu Mendidik Ahlinya Untuk Menjadi Seorang Yang Lebih Bertanggungjawab, Amanah dan Berintegriti Sebanyak 43.8 % responden sangat bersetuju diikuti 35% setuju bahawa didikan yang ada dalam SSCM ini boleh mendidik ahlinya untuk menjadi seseorang yang bertanggungjawab, amanah dan berintegriti. Hampir sebahagian responden menyatakan sangat setuju dan ini bermakna mereka dapat memahami dan melihat sendiri keberkesanan cara didikan SSCM terhadap ahli SSCM itu sendiri. Malah terdapat responden setuju dengan kenyataan tersebut dan mengakui dengan cara didikan ini mampu melahirkan ahli yang bertanggugjawab, amanah dan berintegriti tetapi dalam pada masa yang sama mereka mempunyai pandangan yang lain. Ini melihat bahawa kebanyakan responden ramai menyokong bahawa mempelajari SSCM telah membentuk diri mereka untuk lebih bertanggungjawab, amanah dan berintegriti (Rajah 2). Menurut Ar. Dr. Abdul Majid4 dalam temu bual, SSCM boleh dikatakan telah berjaya melahirkan ramai ahli yang boleh berpegang kepada sikap bertanggungjawab, amanah dan berintegriti dalam kehidupan harian hasil daripada mempelajari SSCM. Buktinya, ramai ahli-ahli PSSCM yang bekerja dan telah memegang jawatan yang tinggi dalam bidang kerjaya. Hal ini bermaksud bahawa ahli-ahli PSSCM telah mampu memberi kepercayaan kepada majikan-majikannya untuk mengambil mereka bekerja kerana yakin dengan ketiga-tiga sikap ini. Namun begitu, menurut beliau masih ada juga segelintir ahli yang tidak berjaya untuk mengekalkan sikap-sikap sebegini. Kenyataan ini juga disokong oleh YM Raja Badrul Amin1 dan En Abdul Aziz Omar8 yang mengatakan walaupun PSSCM dapat melahirkan ahli-ahli yang bertanggungjawab, amanah dan berintegriti namun masih ada lagi segelintir yang tidak mengekalkan sikap – sikap sebegini dalam diri. Mereka juga percaya jika hanya sekadar didikan daripada satu pihak sahaja, itu tidak mampu untuk membentuk seseorang 417 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 individu untuk ada sikap tanggungjawab, amanah dan berintegriti melainkan diri mereka sendiri yang berkehendak. Malah, kedua-dua mereka ini berpegang kepada konsep “jati diri” seseorang individu itu. Mereka percaya untuk menghasilkan ketiga-tiga ciri ini ianya berantung kepada jati diri yang ada dalam diri setiap ahli terutama dalam menolak unsur-unsur yang negatif. Didikan SSCM hanya dapat memberi tunjuk ajar dan nasihat sahaja dan selebihnya bergantung kepada diri sendiri untuk mencorakkannya. Tanpa jati diri yang teguh dalam diri maka individu itu menjadi lemah dalam menolak sesuatu perkara yang salah. Soalan 2: Kefahaman Tentang Erti Bertanggungjawab Terhadap Agama, Masyarakat, Bangsa dan Negara Meningkat Selepas Menjadi Ahli PSSCM Sebanyak 46% responden mengatakan sangat setuju diikuti 45% setuju, 7.5 % kurang setuju dan 1.3% tidak setuju bagi soalan kefahaman erti tanggungjawab diri sendiri terhadap agama, masyarakat, bangsa mahupun negara selepas menjadi ahli PSSCM. Berdasarkan hasil kajian yang telah dijalankan, hampir sebahagian daripada responden yang telah disoal selidik masih belum dan kurang memahami erti tanggungjawab terhadap agama, masyarakat, bangsa mahupun negara. Perkara ini boleh berlaku mungkin disebabkan kurangnya motivasi diri dan dorongan yang membantu mereka memahami erti tanggungjawab terhadap agama, masyarakat, bangsa mahupun negara. Namun, ia juga bergantung pada diri ahli itu sendiri. Kerana, kemahuan diri untuk memahami dan menjadi seorang yang bertanggungjawab menjadi faktor utama dalam permasalahan sebegini. Jika ahli SSCM masih belum memahami sepenuhnya cara didikan di dalam SSCM, maka sukar bagi dirinya untuk memahami erti tanggungjawab yang sebenar (Rajah 2). Kefahaman tentang tanggungjawab terhadap agama, masyarakat, bangsa mahupun negara sangat penting untuk dijanakan dalam setiap diri seseorang itu termasuklah ahli-ahli PSSCM. Generasi muda hari ini perlu mengamalkan falsafah hidup yang tidak mengutamakan kepentingan diri semata-mata, malah kepentingan negara juga perlu diambil kira bersama kerana kepentingan negara membawa kebaikan yang lebih baik kepada diri sendiri (Mohammad M. S., 2014). Menurut En Abdul Latip B. Abdullah9, sebelum memasuki PSSCM ini beliau mengaku bahawa dirinya seorang yang liar dan terjebak dalam masalah sosial sehingga melupakan tanggungjawab terhadap agama terutamanya kerana terlalui lalai dengan keindahan dunia namun selepas beliau menyertai PSSCM dirinya berubah seratus peratus setelah bergaul dengan ahli-ahli PSSCM. Dari situ beliau telah tersedar bahawa beliau sudah terlalu jauh daripada tanggungjawab yang sepatutnya beliau lakukan. Oleh itu, mereka ini terutama ahli PSSCM itu sendiri perlu sedar bahawa tanpa kefahaman terhadap tanggungjawab ini boleh memberi sebuah kehancuran terhadap agama dan bangsa Islam itu sendiri. Kisah En Abdul Latip B. Abdullah9 ini merupakan salah satu contoh bahawa kebanyakan ahli PSSCM semakin sedar erti tanggungjawab setelah mereka mempelajari SSCM. Soalan 3: Sikap Tidak Menerima Bayaran (Elaun) Oleh Penggerak Dan Tenaga Pengajar PSSCM Merupakan Satu Sikap Bertanggungjawab dan Perlu Dicontohi Oleh Ahli PSSCM Kajian mendapati sebanyak 56% responden sangat setuju manakala 43.8% lagi setuju bagi soalan sikap yang ditunjukkan oleh penggerak dan tenaga pengajar PSSCM dalam berbakti terhadap PSSCM. Ini membuktikan bahawa sikap-sikap yang dibawa oleh penggerak dan tenaga pengajar PSSCM yang sanggup berkorban masa dan tenaga untuk turun secara sukarela bagi membantu 418 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 mengajar ahli-ahli baru telah berjaya menunjukkan bahawa mereka seorang yang bertanggungjawab (Rajah 2). Kenyataan ini disokong oleh YM Raja Badrul Amin sendiri1, beliau mengatakan ini merupakan pengorbanan yang cukup besar bagi penggerak dan tenaga pengajar PSSCM dalam menyumbang terhadap PSSCM itu sendiri dan yang lebih uniknya lagi ini berbeza dengan seni mempertahankan diri yang lainiaitu mereka akan dibayar gaji/elaun secara bulanan. Beliau menambah lagi, bukan mereka tidak dibayar gaji/elaun terutama apabila mengajar di institusi pengajian tinggi namun gaji/elaun tersebut akan dimasukkan ke dalam tabungan PSSCM untuk dikumpul bagi memudahkan untuk keperluan-keperluan lain digerakkan seperti menjalankan program- program, melancong bersama ahli- ahli PSSCM, kebajikan ahli dan lain-lain lagi. Hal ini disebabkan PSSCM telah mengajar untuk tidak meminta-minta, mengemis dan tidak bergantung kepada orang lain apabila ingin melakukan sesuatu perkara yang melibatkan kewangan. Beliau berharap agar sikap-sikap sebegini boleh dicontohi oleh ahli-ahli lain yang masih belajar mahupun sudah tamat. Soalan 4: SSCM Membentuk Diri Pengamal Untuk Menjadi Lebih Berani Terutama Dalam Menolak Unsur-unsur Negatif Sebanyak 60% telah menyatakan sangat setuju, manakala 40% lagi memberikan kenyataan setuju bagi soalan SSCM telah membentuk diri ahlinya untuk menjadi seorang yang berani terutama dalam menolak unsur-unsur negatif(Rajah 2). Kebanyakkan responden menyokong bahawa didikan didalam SSCM mampu mendidik diri untuk berani menolak segala unsur negatif, kerana dari segi fizikal silat sudah digambarkan sebagai salah satu seni pertahankan diri yang mendidik ahlinya menjadi berani menentang musuh. Malahan ia juga mampu mendidik ahlinya menjadi berani dari segi rohani. Hasil kajian mendapati didikan dalam SSCM telah mampu mengubah seseorang individu itu menjadi lebih berani. Temu bual berdasarkan pengalaman yang telah dilalui oleh informan terutama dalam menghadapi dunia kerjaya yang penuh cabaran dan dugaan. Menurut Ar. Dr. Abdul Majid4, sewaktu beliau bekerja di Majlis Perbandaran beliau pernah dihulurkan rasuah dari segi wang, makanan dan perempuan yang cantik semata-mata untuk menandatangi satu projek agar projek tersebut dapat diluluskan dengan secepatnya. Beliau berkata, awalnya beliau nyaris untuk menerima sogokan tersebut terutama ketika itu beliau berada pada usia yang masih muda namun hasil mempelajari SSCM telah menyedarkan diri beliau untuk tidak mudah terpedaya dan berani menolak unsur-unsur negatif. Bukan itu sahaja, pengalaman ini juga telah dikongsi oleh Prof. Madya Dr. Azizan Sabjan10 yang pernah cuba diberikan rasuah oleh salah seorang bapa kepada pelajarnya. Bapa kepada pelajar tersebut telah datang ke pejabatnya semata-mata untuk memujuk Prof. Madya Dr. Azizan agar meluluskan mata pelajaran yang diambil oleh anaknya. Namun, beliau telah menolak sekeraskerasnya. Keberanian ini datang dengan sendirinya bila kita bertegas dengan prinsip dan sedar bahawa sikap-sikap sebegini sangat dibenci oleh Allah swt. 10 Profesor Dr Azizan Sabjan. Keberkesanan cara didikan SSCM dalam melahirkan insan yang bertanggungjawab, amanah dan berintegriti . Temu bual peribadi. 27 Februari 2019. Soalan 5: Mengamalkan Lima Pantang Larang Silat Cekak Mampu Mendidik Diri Ahli PSSSCM Menjadi Seorang Yang Bertanggungjawab, Amanah dan Berintegriti Bagi soalan ini sebanyak 65% telah mnyatakan sangat setuju diikuti 32.5% setuju, 2.5% kurang setuju (Rajah 2). Kenyataan kurang setuju ini dilihat responden ini masih belum memahami dan mendalami 419 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 dengan lebih mendalam lagi dengan lima pantang larang SSCM ini walhal dalam Islam juga kita disuruh untuk mentaati, bersopan santun dan tidak bermusuh-musuhan semasa sendiri. Buktinya, berdasarkan Firman Allah SWT dalam surah Al-Isra’ ayat 23: “Dan Tuhan Mu telah perintahkan supaya engkau tidak menyembah melainkan kepadanya semata-mata dan hendaklah engkau berbuat baik kepada ibu bapa. Jika salah seorang dari keduanya atau kedua-dua sekali sampai kepada umur tua dalam jagaan dan peliharaanmu maka janganlah engkau berkata kepada mereka sebarang perkataan kasar sekalipun perkataan “Ah” dan janganlah engkau menengking atau menyergah mereka tetapi katakanlah kepada mereka perkataan yang baik dan mulia (bersopan santun)” (Al- Quran: Surah Al- Isra. Ayat 23) (Rajah 2). Ini merupakan satu bukti yang kukuh bahawa lima pantang larang seperti tidak boleh derhaka kepada guru, tidak boleh derhaka kepada ibu, tidak boleh derhaka kepada bapa, tidak boleh bergaduh sesama ahli dan tidak boleh mencaci silat Melayu yang asli jika diikuti telah berjaya mendidik ahli-ahli PSSCM untuk mempunyai sikap yang bertanggungjawab, amanah dan integriti. Justeru, pantang larang ini merupakan didikan yang utama (perdu) dan perlu diikut jika ingin mempelajari SSCM. Ia juga merupakan amanah daripada YM Guru Utama PSSCM. Menurut En Mohamad Adnan B. Ahmad2 dan En Mohd Rosli B. Mohd Diah3, kedua-duanya percaya dan berpegang kepada pesanan daripada Almarhum Ustaz Hanafi Haji Ahmad, Pengasas Agung PSSCM iaitu “cakap jangan bohong, amanah jangan pecah, janji jangan mungkir ”. Mereka berpendapat, ketiga-tiga pesanan ini merupakan “pokok” kepada lima pantang larang ini yang saling berkaitan. Hal ini bermakna jika lima pantang larang ini dibuat pasti seseorang itu berjaya dalam mempertahankan sikap bertanggungjawab, amanah dan berintegriti. Kesimpulan Kajian ini telah membincangkan mengenai didikan dalam SSCM yang dapat melahirkan insan yang mempunyai sikap bertanggungjawab, amanah dan integriti dalam diri ahli-ahli PSSCM. Selain itu, kajian ini turut melihat kemampuan SSCM dalam melahirkan insan yang mempunyai ketiga-tiga sikap tersebut. Oleh itu, kajian telah dijalankan bagi mendapatkan data dan maklumat dapatan kajian. Maka, dapatan kajian telah dihuraikan dengan terperinci berdasarkan instrumen kajian yang telah digunakan dalam pelaksanaan kajian ini bagi melihat tindak balas daripada setiap responden. Instrumen kajian tersebut merangkumi kaedah temu bual dan kaedah soal selidik. Data dan maklumat yang melibatkan kaedah temu bual dan soal selidik turut dibincangkan dalam keputusan dan perbincangan, dan ia telah memberikan penjelasan yang mendalam mengenai respon setiap ahli berkaitan dengan sikap tanggungjawab, amanah dan integriti ini. Melalui dapatan kajian dan hasil perbincangan tersebut menjelaskan lagi bahawa SSCM merupakan satu wasilah yang mampu untuk mendidik ahli PSSCM bagi mempunyai sikap bertanggungjawab, amanah dan berintegriti dalam diri dengan cara didikan hasil acuan daripada pendidikan PSSCM itu sendiri. Cara didikan itu adalah yang pertama dengan mengamalkan pantang larang dan amanah-amanah yang diberikan oleh YM Guru Utama, kedua adalah hasil perkongsian pengalaman dan cerita dari YM Guru Utama, tenaga pengajar dan ahli-ahli lama PSSCM, ketiga adalah daripada sistem pembelajaran PSSCM itu sendiri iaitu pada peringkat rahsia, keempat adalah daripada penganjuran sesuatu program PSSCM dan yang terakhir adalah daripada kisah-kisah atau sejarah penting yang pernah berlaku dalam PSSCM. Oleh itu, diharapkan melalui kertas kerja ini dapat membuktikan kepada masyarakat bahawa SSCM ini bukan seni mempertahankan diri yang sia-sia dan hanya memfokuskan kepada pertahanan fizikal sematamata tetapi turut memfokuskan kaedah menangkis serangan mental dan rohani dalam menghadapi arus cabaran era globalisasi pada masa kini. 420 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Rujukan Hafis N. (2018). Polis minta rasuah RM13,000. Berita Harian Online. Ditaksir dari https://www.bharian.com.my/berita/kes/2018/02/391878/polis-minta-rasuah-rm13000. Ditaksir : Mac 12, 2019 Hadzlihady H. (2018). Pensyarah USM didakwa sembilan tuduhan salah guna kuasa. Berita Harian Online. Ditaksir dari: https://www.bharian.com.my/berita/kes/2018/10/492301/pensyarahusm-didakwa-sembilan-tuduhan-salah-guna-kuasa. Ditaksir pada: Mac 20, 2019 Nizam, A. (2017). Seni Silat Melayu Didik Masyarakat Cintakan Negara. Utusan Borneo. Ditaksir dari: https://www.pressreader.com/malaysia/utusan-borneosabah/20170426/281547995780048. Ditaksir pada: November 20, 2018 Khairul K. (2018). Silat Didik Shahritz Beradab. Berita Harian Online. Ditaksir dari: https://www.pressreader.com/malaysia/berita-harian5831/20180926/282020443218950 Ditaksir pada: November 20, 2018 Omar I. K., Abdul Aziz O. & Ariffin H., (2017) Kesempurnaan Agama: Pendidikan Hijau Seni Silat Cekak Malaysia. Dalam E-Prosiding IDMAC 2017 The 12th International Islamic Development Management Conference: Halal-Green Development Managemenet, Centre for Islamic Development Management Studies (ISDEV), ms 54-64. Mohd Saiful Aizat M. S. & Nurazreena A. (2015). Penjanaan Kemahiran Insaniah Melalui Penglibatan Dalam Aktiviti Kokurikulum Seni Silat Cekak Malaysia. Ilmu , Tradisi dan Kelestarian dalam Kearifan Tempatan. ms 20-33. Sidang Pengarang & Editorial (2016). Silat Cekak Silat Akademik: Jilid Pertama. Kuala Lumpur: Persatuan Seni Silat Cekak Malaysia. Sidang Pengarang & Editorial (2017). Silat Cekak Silat Akademik: Jilid Kedua. Kuala Lumpur: Persatuan Seni Silat Cekak Malaysia. Sidang Pengarah & Editorial (2018). Silat Cekak Silat Akademik: Jilid Ketiga. Kuala Lumpur: Persatuan Seni Silat Cekak Malaysia. Sidang Pengarang & Editional Kokurikulum Kebudayaan SSCM USM. (2016). Pengertian Cekak. Nota Rancangan Kokurikulum Kebudayaan Seni Silat Cekak Malaysia Universiti Sains Malaysia. Pulau Pinang, Malaysia. Bukit Gelugor, Pulau Pinang: PSSCM Cawangan Pulau Pinang. ms 47 Dewan Bahasa dan Pustaka. (1989). Kamus Dewan Edisi Baru. Dewan Bahasa dan Pustaka, Kuala Lumpur. ms 30, 457 & 1290. Budaya integriti penjawat awam (2016, Mac 29) Ditaksirkan dari: http://www.utusan.com.my/rencana/utama/budaya-integriti-penjawat-awam-1.206016. Ditaksir pada: Februari 12, 2019. Abdul Majid Ismail. (2011). Kepimpinan Al-Marhum Ustaz Hanafi bin Hj Ahmad. Kertas Kerja dibentangkan dalam Majlis Nostalgia Ustaz Hanafi. UTM City Campus. YM Datuk Haji Maideen bin Kadir Shah (2019, 30 April). Ceramah Majlis Ijazah PSSCM Cawangan Pulau Pinang. Abdul Majid Ismail & Safiah Ahmad. (2011). Terpinggirnya Adab Dan Adat Dalam Kehidupan Bangsa Di Malaysia: Pengalaman Pengamal Budaya Persilatan, Seni Silat Cekak Malaysia. Nota Rancangan Kokurikulum Kebudayaan Seni Silat Cekak Malaysia, Universiti Sains Malaysia. ms 115. 421 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Syahfri A, (2015) Sejarah Hitam Cina-Melayu Di Malaysia. Ditaksir dari: https://www.academia.edu/33270995/_13_MEI_1969_SEJARAH_HITAM_CINAMELAYU_DI_MALAYSIA_. Ditaksir pada: April 20, 2019. Mohammad M. S., (2014) Penerapan Nilai Akhlak Dalam Menjana Pembangunan Belia. Seminar Pendidikan Usuluddin Ketiga Peringkat Serantau 2014. Kolej Universiti Perguruan Ugama Seri Begawan, Negara Brunei Darussalam. Al- Quran: Surah Al- Isra. Ayat 23. ms 284. Ditaksir pada: Februari 18, 2019. 422 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 PANDANGAN ALAM ISLAM: ANALISIS DARI PERSPEKTIF SURAH AL-FATIHAH Shaik Abdullah B. Hassan Mydin1 Mohd. Abbas Abdul Razak2 1 Pusat Pengajian Pendidikan Jarak Jauh, Universiti Sains Malaysia (Usm), Malaysia, (Email:[email protected]) Depart. Of Fundamental & Inter-Disciplinary Studies, KIRKHS, International Islamic University Malaysia (IIUM), Main Campus, Gombak, Selangor, Malaysia (Email: [email protected]) 2 Abstrak: Pandangan alam Islam yang dikenali sebagai tasawwur Islam adalah merupakan gambaran Islam yang sebenar yang tergambar dalam akal fikiran dan berdasarkan sumber yang sahih yang ditanzilkan kepada umat manusia yakni al-Quran. Maka artikel ini berfokus kepada kerangka asas pandangan alam Islam yang dibina berasaskan kepada surah al-Fatihah yang merupakan intipati keseluruhan surah-surah dalam al-Quran. Peri pentingnya pandangan alam Islam diteropong melalui surah al-Fatihah kerana masyarakat Islam kini menghadapi krisis pemikiran natijah daripada dominasi pemikiran barat moden yang berteraskan pandangan alam barat. Pengaruh pandangan alam barat moden telah memberi gambaran yang salah terhadap Islam baik dari segi pemahaman mahupun amalan. Justeru pandangan alam Islam yang tulen yang bersumberkan al-Quran khususnya surah al-Fatihah dapat membantu menangani kekeliruan yang berlaku dalam faham Islam agar tidak timbul isu salah faham terhadap kesucian Islam. Dalam hubungan ini, artikel ini cuba menganalisis kerangka pandangan alam Islam menurut surah alFatihah dalam konteks hubugan tiga dimensi yang merangkumi hubungan Allah, manusia dan alam. Surah al-Fatihah yang menjadi amalan harian umat Islam khususnya dalam solat dapat membantu umat Islam menghayati keindahan pandangan alam Islam yang mudah difahami, jelas dan menyeluruh.Mudah-mudahan kajian penerokaan bersumberkan tektual kepustakaan dapat menyumbang mengatasi masalah kekeliruan terhadap asas-asas Islam yang mempengaruhi seluruh fikrah insani serta membantu mengatasi isu semasa seumpama ‘Islamophobia’ yang semakin serius kebelakangan ini. Keywords: al-Fatihah, Pandangan alam Islam, Allah, Manusia, Alam. Pendahuluan Pandangan alam berdasarkan Tanzil Kata Tuhan yang Mahaesa mengenai hakikat DiriNya serta mengenai makhluk jelata yang difahami dalam Islam tidak sama dengan yang difahami serta diertikan dalam pelbagai budaya dan agama serta fahaman falsafah Yunani atau Hellenis juga bukan berdasarkan pemikiran kebatinan barat dan timur. Malahan kefahaman mengenai hakikat serta sifat Tuhan yang Mahaesa diperolehi dari kenyataan Tanzil juga berdasar kukuh pada penerimaan akal dan kalbu serta pengalaman dan kesedaran akanNya dan akan makhlukNya (Syed Muhammad Naquib al-Attas, 2007: 27-27). Selain itu, dalam hubungan tanzil al-Fatihah merupakan jantung dan jiwa al-Quran meskipun ia salah satu surah yang terpendek namun dianggap sebagai sangat mahsyur dari keseluruhan al-Quran. alFatihah menyampaikan saripati kesyumulan ideal Islam serta perjanjian antara manusia dan alam berasaskan kepada visi dan misi manusia di alam. Tegasnya, al-Fatihah adalah manifestasi hubungan alamiah serta gambaran tulen hubungan antara manusia dan Tuhannya. (Muhammad Al-Ghazali, 2005: 1-4). 423 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Justeru, pandangan alam Islam surah al-Fatihah memainkan peranan yang penting dalam memberi gambaran Islam yang tulen khususnya dalam memahami asas Islam yang dibina atas hubungan Allah SWT, manusia dan alam. Gambaran Islam yang menyeluruh dari tiga dimensi; Allah SWT, manusia dan alam yang berakarumbikan sumber wahyu yang ditanzilkan. Konsep Pandangan Alam Islam Definisi Pandangan Allah Islam. Pandangan alam yang dikenali sebagai tasawwur dalam bahasa Arab dan berasal dari akar kata ‫صور‬ yang bermakna suatu tanggapan rupa yang dapat dibayangkan atau dikhayalkan. (Louis Malouf, 1975; Dar al-Masyriq & Ibn Manzur, t.t). Sebenarnya menurut Ali Jurjani tasawwur adalah rupa sesuatu atau bayangan di dalam akal (Ali bin Muhammad al-Syarif al-Gurgani, t.t). Justeru tasawwur Islam atau pandangan alam Islam adalah gambaran Islam yang sebenar atau tulen yang terdapat dan tergambar di dalam akal fikiran serta bersebati di dalam diri seseorang setelah ia menghayatinya (memahami dan mengamaminya) (Ramli Awang, 2008). Menurut al-Mauwdudi, yang dimaksud Islami Nazariyat (worldview) pandangan hidup yang dimulai dari konsep keesaan Tuhan (shahadah) yang berimplikasi pada keseluruhan kegiatan kehidupan manusia di dunia. Sebab shahadah adalah pernyataan moral yang mendorong manusia untuk melaksanakannya dalam kehidupannya secara menyeluruh (Abul A'la Maududi, 1967). Sayyid Qutb mengartikan al-tasawwur al-Islami, sebagai akumulasi dari keyakinan asasi yang terbentuk dalam pikiran dan hati setiap Muslim, yang memberi gambaran khusus tentang wujud dan apa-apa yang terdapat di sebalik (M.Sayyid Qutb, t.t). Prof. Alparslan menjelaskan bahwa pandangan alam Islam adalah visi tentang realiti dan kebenaran serta berupa kesatuan pemikiran yang berperan sebagai asas yang tidak nampak (non-observable) bagi semua perilaku manusia, termasuk aktiviti ilmiah dan teknologi. (Alparslan Acikgence, 1996). Ciri-ciri Asas Pandangan Alam Islam. Ciri-ciri asas yang mendasari pandangan alam Islam meliputi 3 dimensi utama iaitu Allah, manusia dan alam. Hakikat ini dijelaskan Kamal Hasan, (1994) seperti yang berikut: “The Islamic worldview is essentially a theistic and ethical worldview which contrasts sharply with the secularistic or atheist alternatives. This world view from the fundamental belief that life and existence come into being as result of the will, desire and design of the Only and only creator. The Islamic conception of God has therefore to precede any discussions on the nature of the universe and man relation to it.” (Kamal Hasan, 1994:13) Maka jelas daripada petikan di atas hubugan 3 dimensi Allah, alam dan manusia menjadi ciri-ciri asas yang mendasari pemahaman pandangan alam Islam. Manakala Al-Attas, (1995) ruanglingkup 424 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 pandangan Alam Islam meliputi alam dunia dan akhirat serta pandangan Islam yang syumul tentang kewujudan dan kebenaran yang hakiki sebagaimana diungkapkan berikut: “Worldview of Islam encompasses both al- dunya and al-akhirah, in which the dunya aspect must be related in a profound and inseparable way to the akhirah aspect, in which the akhirah aspect has the ultimate and final significance.The dunya aspect is seen as the preparation for akhirah aspect. Everything is ultimately focused on the akhirah aspect without thereby implying any attitude of neglect or unmindful of the dunya aspect.What Is mean by ‘worldview’ according to the perspective of Islam, is then the vision of reality and truth that appears before our mind’s eye revealing what existence all about, for is it the world of existence is all about, for it is the world of existence in it totality that Islam is projecting” (Al-Attas, 1995: 1). Pandangan alam Islam meliputi ruang lingkup alam yang sangat luas termasuk alam dunia dan akhirat. Oleh itu, Syed Muhammad Naquib al-Attas (2007) menegaskan bahawa: “Dari segi tinjuan Islam yang disebut pandangan alam itu bukanlah hanya pandangan alam nazari terhadap alam jasmani belaka, termasuk pandangan terhadap penglibatan insan dalam sejarah, masyarakat, politik dan kebudayaannya. Pandangan yang kita maksudkan bukan pandangan nazari yakni apa yang di pandang mata kepala dan direcanakan dalam fahaman akal nazari berdasarkan penglihatan zahir. Begitu juga alam yang kita maksudkan bukan hanya merujuk kepada alam jasmani melulu atau tinjuan atau fikiran mengenainya yang dirumuskan dari pemerhatian ma’lumatma’lumat zahiri, kerana tinjaun demikian itu akhirnya berpunca pada pengalaman indera jasmani sebagaimana terlihat dalam penglihatan zahir, yakni alam yang kita maksudkan bukan terhad maknanya dalam alam shahadah yang merupakan kejadian semesta yang zahari direnungkan oleh akal nazari. Islam tidak menerima pemisahan antara yang ruhani dan yang jasmani meskipun berlainan, adalah penjelmaan suatu hakikat ruhaniah yang esa jua…pemikiran sekular menghadkan pengertian pandangan alam pada alam yang dialami oleh idera jasmani serta direcanabentukkan oleh akal nazari…Jadi bagi kita umat Islam pandangan alam bererti pandangan zahir dan batin terhadap hakikat kewujudan dan kebenaran yang diperlihatkan kepada nazar serta renungan akali peri kewujudan duniaakhirat; justeru kerana kewujudan semestalah yang ditayangkan oleh Islam kita berdasarkan kenyataan Wahyu.” (Syed Muhammad Naquib al-Attas, 2007: 15-17) Berdasarkan kenyataan al-Attas beberapa ciri yang menonjol yang dapat disimpulkan alam konteks dimensi berikut: 1. Dimensi alam shahadah dan ghaib yang meliputi alam dunia dan akhirat. 425 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 2. Dimensi insan dalam hubungan konteks yang menyeluruh-yakni jasmani dan ruhani. 3. Dimensi ketuhanan yang esa yang merangkumi seluruh kehidupan berlandaskan wahyu. 4. Keutamaan dan Kepentingan Surah Al-Fatihah Al-Fatihah dinamakan demikian kerana surah ini mengawali mushaf al-Quran baik secara tulisan mahupun tulisan. Menurut ijma’ ulama surah al-Fatihah terdiri daripada tujuh ayat, dua puluh tujuh kata dan serratus empat puluh huruf. Selain itu al-Fatihah dijuluki dengan pelbagai nama seumpama Ummul Quran, Ummul Kitab, As-Sabul Matsani, Al-Quranul Azhim, Fatihatul Kitab, Shalat, alHamd dan Ar-Ruqyah. Surah al-Fatihah juga merangkumi seluruh kandungan al-Quran (Muhammad B. Musa Alu Nahr, 2005). Seterusnya, antara keutaman surat al-Fatihah yang dinukilkan dalam hadis Nabi Muhammad saw adalah seperti mana berikut: Al-Fatihah Surah Yang Paling Agung Dalam Al-Quran. Sabda Rasulullah saw kepada Abu Said bin al-Mullah ra: Artinya: “Aku akan ajarkan kepada kamu satu surat yang paling utama dalam Al-Qur’an sebelum engkau keluar dari masjid ini." Kemudian beliau memegang tanganku. Ketika ingin keluar (mesjid) saya katakan kepada beliau, “Tidakkah engkau mengatakan kepada aku akan mengajarkan kepadaku surat yang paling agung dalam Al-Qur’an?" Beliau menjawab, “Al-Hamdulillahi rabbil’alamin (al-Fatihah), dia adalah As-Sab’ul Matsani (tujuh ayat yang diulang-ulang) dan Al-Qur’anul Azim yang diberikannya.” (H.R. Imam Bukhari, no. 4474) Al-Fatihah Syarat Sah Solat. Rasulullah saw sabda: “Siapa saja yang mengerjakan shalat saja tanpa membaca Ummul Quran (surat al-Fatihah) maka shalatnya kurang, kurang, kurang, tidak sempurna.” (HR. Muslim, no. 359) Al-Fatihah Dibaca Maka Allah SWT Terus Menjawab: “Allah SWT berfirman: Aku membahagi solat antara diri-Ku dengan hambaKu menjadi dua bahagian ; Alhamdulillaahi Rabbil Aalamiin, maka Allah SWT berkata: Hamba-Ku telah memuji-Ku.” Apabila hamba membaca: ArRahmaaniir Raahiim, maka Allah berkata: Allah berkata: Hamba-Ku menyanjung-Ku.” Apabila hamba membaca: Maaliki Yaumidiin, maka Allah SWT berkata: Hamba-Ku telah memuliakan-Ku.” Apabila hamba membaca Iyyakana ‘budu wa Iyyakanasta’iin maka Allah berkata: Ini antara diri-Ku 426 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 dan hamba-Ku dan bagi hamba-Ku apa yang ia minta. Apabila hamba-Ku membaca : Ihdinash Shiraatsl Mustaqiim, Shiraathalladziina An’amta ‘Aliahhim Ghairil Maghdhuubi ‘Alaihim waladhdhaalliin maka Allah berkata: Ini untuk hamba-Ku dan bagi hamba-Ku apa yang ia minta (HR Muslim, no. 598) Al-Fatihah Adalah Penyembuh (Ruqyah) Abu Sa’id al-Khudri ra bercerita bahwa : Pada suatu ketika kami dalam perjalanan, kamipun singgah disebuah perkampungan. Tiba-tiba seorang budak perempuan mengadukan bahwa pemimpin mereka sakit dan dukun kampung sedang tidak ada, ia lalu bertanya : Apakah ada diantara kalian yang bisa meruqiyah ? Lalu seorang - diantara kami yang tidak kami ketahui sebelumnya bahwa dia bisa melakukan hal ini- berdiri dan melakukan ruqiyah. Pemimpin yang sakit itupun sembuh, kemudian beliau memerintahkan untuk memberinya 30 ekor kambing dan memberi kami minum susu. Kemudian, ketika kami kembali, kamipun menanyakannya: Apakah kamu pandai mengobati/rukiyah ? atau pernah melakukannya ? Dia menjawab : Tidak, aku tidak pernah melakukannya kecuali dengan membaca ummul Qur’an. Kamipun mengingatkan agar jangan melakukan apapun sampai kita datang kepada Nabi saw atau menanyakannya. Ketika kami tiba di Madinah, kamipun menceritakannya kepada Nabi saw. Seterusnya, baginda bersabda; Bagaimana engkau tahu bahawa surat al-Fatihah adalah ruqyah?, Bagikanlah (kambing-kambing itu) dan beri aku sebahagian (HR Bukhari no. 4623dan Muslim no. 4080) Al-Fatihah Adalah Cahaya Dari Ibnu Abbas ra, ia berkata: “Tatkala Jibrail sedang bersama Rasulullah saw, tiba-tiba beliau mendengar suara. Lalu, Jibrail melihat dan berkata: ‘Ada pintu langit yang dibuka, padahal pintu itu belum pernah dibuka sebelumnya.” Ibnu Abbas ra melanjutkan: “Kemudian, turunlah Malaikat dari pintu tersebut, lalu menemui Nabi saw dan berkata: Bergembiralah dengan dua cahaya yang telah diberikan kepadamu yang belum pernah diberikan kepada seorang Nabi pun iaitu Fatihatul Kitab (surat al-Fatihah) dan ayat-ayat terakhir surat al-Baqarah. Tidaklah engkau baca satu huruf pun darinya, melainkan engkau akan mendapat apa yang engkau harapan darinya. (HR. Muslim, no. 806) Justeru jelas daripada hadis-hadis di atas bahawa surah al-Fatihah menduduki darjat yang tinggi serta memberi gambaran besar terhadap ajaran Islam. Malahan Surah al-Fatihah anadaikata diamalkan mempunyai kesan yang luar biasa. Hakikat ini telah diperakui oleh Imam Ibn Qayyim (2001: 4) 427 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 …obat ini(al-Fatihah) benar-benar mujarab dan boleh menghilangkan penyakit akibat sengatan(binatang berbisa) hingga seolah-oleh penyakit itu tidak ada sebelumnya. Obat ini sangat murah harganya dan mudah dilakukan oleh sesiapa saja. Apabila seorang hamba bersungguh-sungguh berobat dengan al-Fatihah nescaya ia akan melihat pengaruh yang sangat menakjubkan dalam kesembuhaannya. Saya pernah tinggal di Makkah beberapa waktu lamanya dan ketika itu saya tertimpa beberapa penyakit. Saya tidak menemukan seorang dokter ataupun obat. Akhir aku mengobati sendiri dengan al-Fatihah. Dan saya mendapati pengaruh yang luar biasa darinya.Lalu saya menceritakan kepada setiap orang yang mengeluhkan sakit yang dideritanya. Ternyata banyak dari mereka sembuh dengan cepat.. Analisis 3 Dimensi Pandangan Alam Surah Fatihah Al-Quran yang mengandungi 6,236 ayat, 77,439 perkataan dan 323,015 huruf yang dapat menjelaskan secara menyeluruh tiga prinsip falsafah ilmu al-Quran iaitu ilmu ketuhanan, ilmu kemasyarakatan dan ilmu tabi’e (Muhamad Quraish Shihab, 1996). Seterusnya, falsafah ilmu al-Quran dapat dibahagikan kepada tiga bahagian utama iaitu: 1. Ilmu ketuhanan yang menerangkan dimensi keagungan Allah SWT menciptakan segala kejadian yang wujud di dunia dan di akhirat. Maka manusia perlu beriman kepada Allah SWT serta mematuhi syariat-Nya yang diwahyukan melalui Nabi Muhammad saw. 2. Ilmu kemasyarakatan merangkumi dimensi pelbagai bidang serta peranan mansia sebagai khalifah Allah SWT membangun masyarakat dan umat mengikut perintah Allah SWT. 3. Ilmu tabi’e yang merangkumi dimensi pelbagai bidang yang dikaitkan kepada kebesaran Allah SWT serta kewujudan alam adalah ciptaan Allah SWT yang agung. Justeru ilmu al-Quran bersepadu antara tiga bidang ilmu berasaskan ilmu ketuhanan, ilmu kemasyarakatan dan ilmu tabi’e yang dalam membina tamadun al-Quran (Yahya Jusoh & Azhar Muhammad, 2012). Selain itu, Ahmad Sahibah Rahem (2014) menerangkan hakikat betapa penting hubungan tiga segi antara Tuhan, manusia dana alam. Manusia tidak hanya mengambil kira tentang alam tanpa memperhatian hal yang disampaikan oleh Tuhan mengenai alam sekitar. Manusia juga tidak boleh memperlakukan dengan semena-mena alama tanpa menyedari kedudukan sebagai khalifah untuk memakmurkan alam dan menjaga keseimbangan alam milik Allah SWT. Al-Fatihah yang merupakan induk kepada al-Quran turut membicarakan tiga dimensi. Hal ini dapat diperakui sekiranya dianalisis melalui tafsir beberapa kitab muktabar baik dalam kalangan salaf mahupun khalaf. Pandangan Alam Islam Surah Al-Fatihah : ALLAH Allah SWT merupakan salah satu dimensi utama dalam pandangan alam Islam surah al-Fatihah. Dalam empat ayat yang awal penekanan kepada kalimah Allah SWT yang merupakan Zat-Nya serta Sifat-sifatNya dan Perbuatan-Nya. Hakikat ini dapat disedari melalui tafsir surah al-Fatihah berdasarkan tafsir Ibn Kathir (Surah Al-Fatihah 1:1-4). 428 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 (Surah Al-Fatihah 1:1-4) Dalam tafsir Ibn Kathir perkataan Allah SWT merupakan nama untuk Rabb dan nama Allah SWT juga dikenali al-Ismaul azham (nama yang paling agung). Manakala Ar-Rahman merupakan nama yang dikhususkan kepada Allah SWT semata-mata. Sedangkan Ar-Rahim memberikan kasih-sayang kepada orang-orang beriman serta nama al-Malik bermaksud penguasa. Allah SWT juga mengambarkan segala sifat-sifat-Nya. Firman Allah SWT: (22) Dia lah Allah, yang tidak ada Tuhan melainkan Dia; Yang Mengetahui perkara yang ghaib dan yang nyata; Dia lah Yang Maha Pemurah, lagi Maha Mengasihani. (23) Dia lah Allah, yang tidak ada Tuhan melainkan Dia; Yang Menguasai (sekalian alam); Yang Maha Suci; Yang Maha Selamat Sejahtera (dari segala kekurangan); Yang Maha Melimpahkan Keamanan; Yang Maha Pengawal serta Pengawas; Yang Maha Kuasa; Yang Maha Kuat (menundukkan segala-galanya); Yang Melengkapi segala KebesaranNya. Maha Suci Allah dari segala yang mereka sekutukandenganNya. (24) Dia lah Allah, Yang Menciptakan sekalian makhluk; Yang Mengadakan (dari tiada kepada ada); Yang Membentuk rupa (makhluk-makhlukNya menurut yang dikehendakiNya); bagiNyalah nama-nama yang sebaik-baiknya dan semuliamulianya; bertasbih kepadaNya segala yang ada di langit dan di bumi; dan Dia lah Yang tiada bandingNya, lagi Maha Bijaksana. (25). (Surah al-Hashr 59:22-25) Selain itu, Ibn Khatir menegaskan bahawa kalimah Allah SWT dikaitkan dengan sifat-sifat-Nya dan dijadikan sebagai doa yang mustajab sesuai dengan Sabda Nabi Muhammad saw. Semua asma lainnya dianggap sebagai sifat-Nya, seperti yang disebutkan di dalam firman-Nya: Allah mempunyai asma-ul husna, maka bermohonlah kepada-Nya dengan menyebut asma-ul husna itu. (Al-A'raf: 180) Katakanlah, "Serulah Allah atau serulah Ar-Rahman, dengan na-ma yang mana saja kalian seru, Dia mempunyai asma-ul husna (Al-Isra: 110) Di 429 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 dalam kitab Sahihain disebutkan dari Abu Hurairah bahwa Rasulullah Saw. pernah bersabda: Sesungguhnya Allah memiliki sembilan puluh sembilan nama, ya-itu seratus kurang satu; barang siapa menghitungnya (menghafalnya), niscaya masuk surga (Al-Imam Abul Fida Isma'il Ibnu Kasir Ad-Dimasyqi, 2000) Justeru itu, Al-Fatihah mengandungi pelbagai makna yang tercakup dalam kitab-kitab Allah SWT serta merangkumi pelbagai dasar dari asma tuhan khususnya Tauhid Rububiyah dan Uluhiyah (Ibnu Qayyim Al-Jauziah, 2012). Pandangan Alam Islam Surah Al-Fatihah: MANUSIA Manusia adalah dimensi kedua dalam pandangan alam Islam surah al-Fatihah. Hakikat ini dapat dikenalpasti dalam ayat yang kelima berdasarkan tafsir ibn Abbas (Abu Thahir Muhammad bin Ya'kub Al-Fairuzabadi, 2011). Menurut tafsir Ibn Abbas “Hanya kepada Engkaulah kami menyembah” bermaksud hanya kepada Engkaulah kami bertauhid (mengesakan Allah) dan hanya kepada Engkaulah kami taat. Sementara “Hanya kepada Engkaulah kami mohon pertolongan” bermakna hanya kepada Engkaulah kami mohon pertolongan agar kami mneyembah-Mu dan hanya kepada Engkaulah kami teguhkan keyakinan untuk selalu taat kepada-Mu (Abu Thahir Muhammad bin Ya'kub Al-Fairuzabadi, 2011). Selain itu, Ibn Qayyim menegaskan bahawa manusia dibahagikan kepada empat bahagian berdasakan dua ayat tersebut (Ibnul Qayyim Jauzi, 2016). Antaranya sepertimana berikut: 1. Manusia yang beribadah dan mohon pertolongan kepada Allah SWT. Inilah golongan yang paling mulia kerana mereka menyembah Allah SWT dengan ikhlas. Golongan ini termasuk orang-orang pilihan kerana mereka beribadah semata-mata kepada Allah dan mengharap taufik-Nya. 2. Manusia yang tidak mahu beribadah dan mohon pertolongan kepada-Nya. Mereka ini merupakan golongan yang lebih rendah dari binatang bahkan lebih rendah dari iblis kerana setiap yang ada di langit dan bumi mohon pertolongan kepada-Nya. Walaupun iblis makhluk yang dibenci Allah SWT namun masih sempat mohon pertolongan kepada Allah SWT. 3. Manusia yang beribadah kepada Allah SWT tetap mereka tidak memohon pertolongan kepada-Nya. Golongan ini dikenali dalam kumpulan qadariyyah yang percaya bahawa Allah SWT telah menentukan takdir-Nya. Maka golongan ini juga percaya bahawa para Rasul telah diutus untuk menunjuk jalan. Oleh itu mereka tidak perlu memohon pertolongan Allah SWT dan bertawakal sepenuh kepada-Nya. 4. Manusia yang bersaksi bahawa hanya Allah SWT satu-satu Tuhan yang memberi manfaat dan mudarat namun mereka tidak tidak beribadah dan berbuat sesuatu yang dicinta-Nya dan diredai-Nya. 430 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 5. Maka, jelaslah bahawa surah al-Fatihah menekankan peranan unik manusia dalam konteks membina hubungan yang harmonis dan jitu dengan Allah sehingga kebahagiaan dan kesengsaraannya amat bergantung kepada keikhlasan ubudiyah serta mohon pertolongan kepada-Nya atas dasar cinta yang suci. Pandangan Alam Islam Surah Al-Fatihah: ALAM Alam merupakan salah satu dimensi penting dalam pandangan alam surah al-Fatihah. Hal in dapat dikenalpasti dalam ayat 2 dan ayat 4 khususnya berkaitan makna al-alamin dan yaumiddin. Dalam tafsir Ibn Kathir perkataan al-alamiin bermakna semua yang diciptaan oleh Allah SWT di dunia dan akhirat. Malahan al-Qurtubi turut menegaskan pandangan Az-Zajjaj bahawa alam merangkumi seluruh alam iaitu dunia dan akhirat (Al-Imam Abul Fida Isma'il Ibnu Kasir Ad-Dimasyqi, 2000). Selain itu, Hasan Banna (1977) menyatakan bahawa: Alamiin bermaksud sekalian adalah alam semua makhluk Allah SWT seumpama alam insan(alam manusia), alam nabat(alam tumbuhan-tumbuhan) dana alam hayawanat(alam haiwan). Malahan. Semua jenis makhluk sesuai dengan firman Allah SWT : (22) Firaun berkata (dengan sombongnya): "Dan apa dia Tuhan sekalian alam itu?" (23) Nabi Musa menjawab. "Dialah yang memiliki dan mentadbirkan langit dan bumi serta segala yang ada di antara keduanya, kalaulah kamu mahu mendapat keyakinan dengan berdalil maka inilah jalannya". (Ash-Shu'ara (26) : 23-24) Daripada ayat di atas jelas alam yang dimiliki Allah SWT amat luas sebagaimana yang dijelaskan dalam tafsir “Interpretation of the meaning of The Noble Quran” menyataan hakikat alam adalah “…the Lord of Alamiin (mankind jiin and all that exist)” (Muhammad Taqi-ul-Din & Muhammad Muhsin, 1996). Tegasnya, alam menyedarkan manusia tentang peranannya sebagai khalifah Allah bukan untuk memenuhi nafsu serkahnya tetapi untuk menyedari hakikat dirinya adalah hamba-Nya. Oleh itu, alam yang luas yang merangkumi alam syahadah dan alam ghaib telah menyedarkan manusia tentang hakikat dirinya dapat menyelami dan menghayati kedua-dua alam ini melalui barakah dan rahmah kalam Allah yakni alam itu sendiri. Selain itu, alam adalah anugerah Allah yang tak ternilai untuk manusia bertafakur keindahan Allah melalui keindahan alam. 431 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Kesimpulan Tegasnya, hubungan tiga serangkai Allah, manusia dan alam telah diungkapkan dengan begitu indah dalam nukilan renungan surah al-Fatihah karya Abul Kalam Azad iaitu ada tabir keindahan yang meliputi tiga dimensi ini sehingga memanifestasikan keseimbangan dalam hubungan yang fitrah ini. Keindahan fitrah insani dan alami adalah gambaran keindahan ilahi dari segi keagungan ciptaan-Nya. Al-Quran menggambarkan bahawa Allah SWT yang bersifat Ar-Rahman sekaligus Ar-Rahim membekali manusia kemampuan memahami alam sebagai tanda Kebesaran ciptaan –Nya sehingga memikat mata manusia untuk merenungnya sambil menghayati keindahan ilahi dalam ciptaan dirinya dan alamnya (Abul Kalam Azad, 1996). Sebagaimana firman Allah SWT: “Inilah Dia Yang Mengetahui yang ghaib dan yang nyata, Yang Maha Perkasa lagi Maha Mengetahui Yang membuat segala sesuatu Yang Dia ciptakan sebaik-baiknya” (As-Sajdah 32: 6-7) “Langit yang tujuh dan bumi dan semua yang ada didalamnya bertasbih kepada Allah. Dan tak ada satu pun melainkan bertasbih dengan memujinya, tetapi kamu sekalian tidak mengerti akan tasbihnya” (Al-Israa’ 17:44) “Maka Maha Sucilah Allah, pencipta yang paling baik” (Al-Mu'minuun 23:14) Maka jelas bahawa surah al-Fatihah merupakan gambaran keseluruhan pandangan alam Islam yang begitu unik khususnya dalam hubungan suci dalam tiga dimensi iaitu Allah, manusia dan alam. Rujukan Abu Thahir Muhammad bin Ya'kub Al-Fairuzabadi. (2011). Tafsir Ibnu 'Abbas. Selangor: AlHidayah Publication. Abul A'la Maududi. (1967). The Process of Islamic Revolution. Lahore: Islamic Publications. Abul Kalam Azad. (1996). Renungan Surah Al-Fatihah Konsep Mengenai Tuhan Dalam Quran. (Sapardi Djoko Damono, Ed., & Asep Hikmat, Terj.) Jakarta: Pustaka Firdaus. Ahmad Sahibah Rahem. (2014). Tuhan, Manusia & Alam Dalam Al-Quran Pandangan Toshihiko Izutsu. Pulau Pinang: Penerbit Universiti Sains Malaysia. Al-Attas. (1995). Prolegomena to Metaphysics of Islam. Kuala Lumpur: ISTAC. Ali bin Muhammad al-Syarif al-Gurgani. (t.t). Definitiones. (G. F. Saxo, Ed.) Bayrut: Librairie du Liban Publishers. Al-Imam Abul Fida Isma'il Ibnu Kasir Ad-Dimasyqi. (2000). Tafsir Ibnu Kasir Juz 1 Al-Fatihah- AlBaqarah Judul Asli. (Abu Bakar Bahrun, Terj.) Bandung: Penerbit Sinar Baru Algensindo. Alparslan Acikgence. (1996). Islamic Science Towards Definition. Kuala Lumpur: ISTAC. 432 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Dar al-Masyriq, & Ibn Manzur. (t.t). Lisan al-Arab. Misr: Dar al-Mu’arif. Hasan Banna. (1977). Muqadimmah Fit Tafsier Ma’a Tafsieril Faatihah Wa Awaaili Suratil Baqarah. (Mu’ammal Hamidy, Terj.) Singapura: Pustaka nasional. Ibnu Qayyim Al-Jauziah. (2012). Berubat Mengikut Nabi SAW Terapi Alternatif Bagi Orang Islam. Kuala Lumpur: Jasmin Enterprise. Ibnul Qayyim Jauzi. (2016). The Healing Power of Surah Al-Fatihah. (Anisah Solehah Otsman, Ed., & Muhammad Harun Zein, Terj.) Selangor: Pustaka Ibnu Katsir Sdn. Bhd Ibnu Qayyim Al-Jauziah (2002). Ad Da' Wad Dawaa (Penyakit dan Penawar). (Achmad Sunato, Terj.) Kuala Lumpur: Darul Naim. Kamal Hasan. (1994). The Islamic World View; in towards a positive Islamic World View: Malaysia American Perspectives. (Abdul Munir Yacob, & Ahmad Faiz, Eds.) Kuala Lumpur: Institute of Islamic Understanding. Louis Malouf. (1975). Al-Munjid fi al-Lughah wa al-A’lam. Bayrut. M.Sayyid Qutb. (t.t). Muqawwamat al-Tasawwur al-Islami. Dar al-Shuruq. Muhamad Quraish Shihab. (1996). Wawasan al-Quran Tafsir Maudiyyah Atas Pelbagai Persoalan Umat. Bandung: Penerbit Mizan. Muhammad Al-Ghazali. (2005). Nahwa Tafsir Maudhu’iyy Li Suwar Al-Quran. Tafsir Tematik Dalam Al-Quran. (H.M hadirun Nun, & Ahmad Musyafiq, Terj.) Jakarta, Indonesia: Gaya Media Pertama. Muhammad B. Musa Alu Nahr. (2005). Qahthfuts tsamar al-mustathaab fii tafsiiri faahatil kitab. Jakarta: Pustaka Imam Asy-Syafi’i. Muhammad Taqi-ul-Din, & Muhammad Muhsin. (1996). Noble Qur'an, The English Translation of the Meanings and Commentary. Riyadh, Saudi Arabia: Darulsalam Publisher. Ramli Awang. (2008). Tasawwur rabbani menurut al-Qur'an dan al-Sunnah. Kuala Lumpur: AlHidayah Publication. Syed Muhammad Naquib al-Attas. (2007). Tinjauan Ringkas Peri Ilmu dan Pandangan Alam. Pulau Pinang: Penerbit Universiti Sains Malaysia. Yahya Jusoh, & Azhar Muhammad. (2012). Falsafah Ilmu dalam Al-Quran Ontologi, Epistomogi dan Aksiologi. Johor Darul Ta’zim: Penerbit UTM. 433 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 KEPUASAN PENGGUNA TERHADAP INTEGRITAS PELAYANAN TIKET ONLINE BERDASARKAN FAKTOR DEMOGRAFI Teuku Meldi Kesuma1 Ridha Siregar2 Nurdasila3 Ahmad Nizam4 Abstrak: Paper ini bertumpu pada perbincangan tentang kepuasan penguna atas integritas layanan penjualan tiket online dengan pendekatan menggunakan faktor-faktor demografi. Hal ini didasari karena pesatnya pertumbuhan tiket online pada era Revolusi Industri 4.0. Dengan pertumbuhan yang pesat tersebut, diikuti pula dengan perkembangan dunia digital dan teknologi informasi. Salah satu cara pendekatan jasa tersebut adalah dengan meningkatkan integritas perusahaan dalam melayani pengguna. Yang menjadi pertanyaan, sudah puaskah pengguna dengan pelayanan tiket online tersebut? Sehingga, berkesan dan menimbulkan hasrat penguna untuk terus menggunakan tiket online. Kajian ini menggunakan metode kuantitatif dengan cross tabulation, yang diperolehi sampel secara non-probability sampling dan teknik purposive sampling seramai 150 sampel. Hasil kertas kerja ini menunjukkan bahwa variabel demografis secara significant memperngaruhi pengguna tiket online. Kertas kerja ini akan menilai seberapa puasnya pengguna atas integritas pelayanan yang diberikan oleh tiket online. Keywords: Kepuasan Pengguna, Faktor Demografi, dan Integritas Tiket Online Pendahuluan Teknologi dan digitalisasi saat ini tidak hanya memberikan kemudahan tetapi membawa perubahan pada tatanan kehidupan jutaan masyarakat dunia. Tentu saja tidak hanya sebagai penunjang, teknologi kini juga bahkan menjadi platform utama dalam sektor bisnis. Perkembangan bisnis melalui media internet atau e-business berkembang sangat cepat, hal ini diakibatkan oleh berbagai faktor diantaranya yaitu semakin mudah masyarakat dunia mengakses media internet serta adanya kemudahan untuk melakukan transaksi. Kemudahan bertransaksi dalam e-business menjadi sebuah bagian penting di era modernisasi dan digitalisasi saat ini, hal ini didasari oleh meningkatnya pengguna media internet di dunia yang memudahkan para pebisnis untuk memasarkan dan mengembangkan lahan bisnisnya, selain itu sudah banyak berkembang pelaku bisnis yang memulai mengembangkan perusahaannya dari yang di kelola secara off-line mulai mengarah ke online. Dampak positif tentu akan dirasakan apabila perusahaan dapat menggunakan dan memanfaatkan ecommerce dengan tepat dan disesuaikan dengan jenis dan karakter perusahaannya masing-masing. Salah satu fungsi dari pemanfaatan e-commerce adalah adanya efisiensi terhadap dunia usaha bisnis, baik efisien secara materil (biaya) maupun secara non materil (tenaga dan waktu). Potensi industri e1 Jurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala, Banda Aceh, Indonesia. Jurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala, Banda Aceh, Indonesia. 3 Jurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala, Banda Aceh, Indonesia. 4 Jurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala, Banda Aceh, Indonesia. 2 434 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 commerce di Indonesia memang tidak dapat dipandang remeh, kini pertumbuhan industri e-commerce juga semakin pesat. Dari data analisis Ernst & Young, dapat dilihat pertumbuhan nilai penjualan bisnis online di Indonesia setiap tahun meningkat 40%. Terdapat sekitar 93,4 juta pengguna internet dan 71 juta pengguna smartphone di Indonesia (https://economy.okezone.com). Tak hanya sekedar untuk mencari informasi dan berkomunikasi, masyarakat di kota-kota besar kini menjadikan internet terutama e-commerce sebagai bagian dari gaya hidup mereka. Perilaku konsumtif tersebut oleh masyarakat kelas menengah di Indonesia menjadi alasan mengapa e-commerce di Indonesia akan terus berkembang. Mempertahankan posisi sebagai market leader dengan banyaknya kompetitor di perusahaan jasa adalah hal yang sulit, untuk itu perusahaan perlu untuk memperhatikan target pasar dan kepuasan bagi para pengguna. Apabila target pasar yang diberikan oleh perusahan tepat sasaran berdampak terhadap kepuasan pengguna. Namun apabila sebaliknya pengguna akan merasa tidak puas karena tidak sesuai dan pengguna akan dengan mudah memilih perusahaan sejenis lainnya yang memberikan kualitas pelayanan yang lebih baik untuk memenuhi keperluan dan keinginannya. Ketika keperluan dan keinginan mereka terpenuhi pengguna akan merasa puas dengan pelayanan yang diberikan, kepuasan pengguna memiliki makna sejauh mana harapan pengguna dari sebuah produk atau jasa yang terpenuhi, sehingga pengguna kembali ke produk atau layanan yang sama untuk memenuhi keperluan masa depan mereka (Farahmandian, 2013). Kepuasaan pengguna dapat diukur melalui beberapa faktor, diantaranya adalah faktor demografi. Salah satu alasan faktor demografi begitu popular bagi pemasar dikarenakan variabel tersebut sering terkait erat dengan keperluan dan keinginan pengguna. Di Indonesia terdapat beberapa pelayanan jasa tiket online seperti: Nusatrip.com, Tiket.com, Pegipegi.com, Tripadvisor.co.id, yang menyediakan layanan pembelian tiket pesawat dengan berbagai rute secara online melalui sebuah website dan aplikasi. Tiket online menyediakan beberapa fasilitas produk yang dapat digunakan oleh para pengguna, seperti menyediakan berbagai jenis tiket penerbangan, tiket kereta api, tiket penginapan, tiket penerbangan dan tiket penginapan, tiket pulsa dan internet, serta aktivitas dan rekreasi. Tanggapan dari para pengguna terhadap fasilitas dan pelayanan pada kepuasan atau ketidakpuasan dapat dijadikan sebagai dasar bagi tiket online untuk memahami apakah fasilitas dan integritas pelayanan melalui media online yang diberikan kepada penggunanya telah sesuai dengan keperluan pengguna atau sebaliknya. Tinjauan Pustaka Menurut Philip M. Hauser dan Duddley Duncan (1959) dikutip dalam Elliot (2001) mendefinisikan demografi sebagai ilmu yang mempelajari jumlah, persebaran teritorial dan komposisi penduduk serta perubahannya dan sebab-sebab perubahan tersebut. Menurut Jasfar (2009) demografi adalah ilmu yang mempelajari tentang kependudukan dalam hal ukuran, struktur dan penyebaran. Ukuran berarti jumlah orang, struktur menggambarkan umur, pendapatan, pendidikan, dan pekerjaan. Sedangkan distribusi menggambarkan penyebaran lokasi. Beberapa studi telah dilakukan untuk melihat pengaruh dari faktor-faktor demografi terhadap kepuasan pengguna. Wakefield (1994) telah menguji pengaruh dari faktor demografi yaitu: usia, jenis kelamin, pendidikan, status kependudukan, status pekerjaan, status perkawinan, pekerjaan, dan jenis akun terkait kepuasan pengguna terhadap layanan Anjungan Tabungan Mandiri (ATM). Kesimpulan yang diperoleh dari penelitian tersebut adalah dari delapan faktor demografi yang dianalisis, terdapat 435 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 lima faktor demografi yaitu: pendidikan, pekerjaan, jenis kelamin, status perkawinan dan status kependudukan yang mempengaruhi kepuasan pengguna. Sejalan dengan penelitian Laroche (2004) yang menyebutkan kepuasan pengguna juga bisa dilihat dari perbandingan demografi responden seperti jenis kelamin, usia, status pernikahan, dan jenis pekerjaan. Menurut Kotler (2012), kepuasan adalah perasaan puas atau kecewa seseorang yang dihasilkan dari perbandingan performa produk atau jasa sesuai dengan ekspektasi. Jika performanya kurang dari ekspektasi maka pengguna merasa kecewa dan sebaliknya apabila telah sesuai dengan ekspektasi pengguna maka pengguna akan merasa puas. Kepuasan pengguna memiliki makna sejauh mana harapan pengguna dari sebuah produk atau jasa yang terpenuhi, sehingga pengguna kembali ke produk atau layanan yang sama untuk memenuhi keperluan masa depan mereka (Malik, 2010). Integritas (Integrity) berkaitan dengan bagaimana perilaku atau kebiasaan penjual dalam menjalankan bisnisnya. Informasi yang diberikan kepada konsumen apakah benar sesuai dengan fakta atau tidak. Kualitas pelayanan terhadap produk yang dijual apakah dapat dipercaya atau tidak. Kim et al. (2003) mengemukakan bahwa integritas dapat dilihat dari sudut kewajaran (fairness), pemenuhan (fulfillment), kesetiaan (loyalty), keterus-terangan (honestly), keterkaitan (dependability), dan kehandalan (reliabilty). Menurut Zahra (2011), integritas adalah komitmen untuk melakukan segala sesuatu sesuai dengan prinsip yang benar dan etis, sesuai dengan nilai dan norma, dan ada konsistensi untuk tetap melakukan komitmen tersebut pada setiap situasi tanpa melihat adanya peluang atau paksaan untuk keluar dari prinsip. Sementara itu secara demografi, dalam penelitian Prasetyo et al. (2017) menyatakan bahwa pengguna yang berjenis kelamin perempuan memiliki persentase kepuasan lebih tinggi dibandingkan dengan yang berjenis kelamin laki-laki. Menurut Oliver, (1997) seorang perempuan memiliki sifat simpatik dan kemampuan mengolah perasaan lebih baik ketimbang laki-laki. Seorang laki-laki akan mengedepankan logika berpikir dalam menentukan setiap pilihan sehingga lebih mudah untuk beralih kepada pesaing yang memberikan promosi atau penawaran yang menguntungkan. Sedangkan perempuan cepat terbawa arus tren atau mode yang sedang berkembang. Faktor Demografi, Umur merupakan gambaran tingkat kematangan pemikiran seseorang untuk menentukan dan memantapkan pilihan mereka dengan yang disukai dan tidak disukai sehingga berdampak terhadap kepuasan pada pengguna. Menurut Stanton (2008) faktor yang mempengaruhi kepuasan pengguna adalah pengalaman masa lalu ketika menggunakan pelayanan jasa dari perusahaan Tiket online. Selain itu pengalaman dari teman-teman, dimana mereka akan menceritakan kualitas pelayanan jasa yang dibeli oleh pengguna itu. Dilihat dari berbagai review pada tiket online yang di rangkum kompas.com, pengguna yang berumur dibawah 35 tahun lebih memilih kamar hotel yang secukupnya saja sedangkan pengguna yang berumur 35 ke atas lebih berani memilih kamar hotel yang jauh lebih nyaman, begitu pula dengan pesawat yang digunakan, pengguna yang berumur dibawah 35 tahun lebih memilih pesawat yang kelasnya low cost carier (LCC) dibandingkan dengan pengguna yang berumur diatas 35 tahun, hal ini dapat mengakibatkan tingkat kepuasan yang dirasakan oleh pengguna. Sehinggan mampu memanfaatkan pelayanan jasa Tiket online sesuai dengan keinginannya. Metodologi Penelitian 436 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Penelitian ini bermaksud untuk menganilisis kepuasan pengguna pada integritas pelayanan tiket online berdasarkan faktor demografi. Penelitian ini juga membatasi ruang lingkup penelitian bagian dari e-commerce. Dalam penelitian ini hanya menggunakan bagian dari e-commerce B2C (Business to Consumer) dimana jenis ini bisa lebih mudah dan dinamis, namun juga lebih menyebar secara tak merata atau bahkan bisa terhenti. Jenis e-commerce ini berkembang dengan sangat cepat karena adanya dukungan munculnya website serta toko virtual di internet yang menjual beragam keperluan masyarakat. Populasi dalam penelitian ini adalah pengguna tiket online yang ada di kota Banda Aceh. Sampel dalam penelitian ini adalah konsumen yang pernah membeli jasa lebih dari dua kali melalui website atau aplikasi tiket online. Teknik pengambalian sampel dalam penelitian ini adalah dalam menggunakan Non Probability Sampling. Jenis pengambilan sampel dilakukan dengan metode Purposive Sampling. Ukuran sampel pada penelitian ini adalah sebanyak 150 responden. Dalam memperoleh data dan informasi yang sesuai dengan penelitian ini, peneliti menggunakan kuesioner (angket) yang diberikan secara pribadi kepada responden guna sebagai alat untuk mengumpulkan data dan informasi yang terkait. Kuesioner diberikan kepada responden merupakan kuesioner yang diberikan secara pribadi kepada responden dan melalui Google form. Dalam penelitian ini untuk mengukur pengaruh faktor demografi terhadap kepuasan pengguna terhadap interitas tiket online di Kota Banda Aceh. Maka peralatan yang digunakan adalah CrossTabulation (Crosstab). Variabel operasional dalam penelitian ini adalah: Variabel Bebas (Independen), Faktor Demografi (X), Variabel Terikat, Kepuasan Pengguna (Y). Peralatan analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan uji analisis Cross-Tabulation (Crosstab) merupakan analisis data tabulasi silang (baris dan kolom) dan menggunakan metode uji Chi-square yang merupakan salah satu jenis uji komparatif non parametris yang dilakukan pada dua variabel, di mana skala data kedua variabel adalah nominal (apabila dari 2 variabel, ada 1 variabel dengan skala nominal maka dilakukan uji Chi Square). Biasanya didalam analisis crosstab menyajikan analisis dua data atau dua variabel (bivariat). Selain itu analisis crosstab merupakan metode yang menggunakan uji statistik untuk mengidentifikasi dan mengetahui korelasi antara dua variabel (Teddlie, 2007). Definisi lain mengenai analisis crosstab juga diungkapkan oleh Zikmund (2013) di mana metode crosstab merupakan metode untuk menganalisis keterkaitan beberapa faktor yang disusun menjadi kolom dan baris yang diolah mengunakan program SPSS versi 20. Hasil dan Pembahasan Penelitian ini mengambil sampel konsumen yang pernah menggunakan jasa tiket online. Kuesioner disebar secara online dan langsung sebanyak 150 instrumen kuesioner dapat terkumpul dari kuesioner yang didistribusikan. Dari kuesioner yang diisi oleh para responden maka diperoleh data identitas para responden. Penyajian data mengenai identitas responden untuk memberikan skemaan tentang keadaan diri responden. Identitas responden dalam penelitian ini antara lain: jenis kelamin responden, umur responden, pendidikan responden, pendapatan responden, dan jumlah pembelian jasa tiket online. Berikut identifikasi karakteristik responden diuraikan sebagai berikut: Jenis Kelamin 56 orang (laki-laki) dan 94 orang (perempuan), Usia yaitu 19 orang (18-30 tahun), 43 orang (31-40 tahun), 58 orang (41-50 tahun), 30 orang (>50 tahun). Pendidikan sebanyak 49 orang (SMA/Diploma), 68 437 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 orang (S1), 33 orang (S2/S3). Pendapatan yaitu 50 orang (dibawah 3 juta), 63 orang (3-5 juta), dan 37 orang (diatas 5 juta). Variabel penelitian yang digunakan dalam penelitian merupakan hasil dari seperangkat indikator yang diperoleh dari hasil pembagian kuesioner sehingga data yang dihasilkan tersebut perlu dilakukan uji kebenaran atau validitas. Dalam penelitian ini pengujian validitas instrumen yang digunakan adalah Confirmatory Factor Analysis (CFA). CFA merupakan pendekatan yang sudah memiliki teori pengukuran yang mengatur hubungan antara variabel-variabel pengamatan dan faktor-faktor yang diberikan dalam suatu penelitian dengan tujuan untuk melakukan penegasan suatu teori pengukuran yang diberikan dalam rangka membandingkan teoritis dengan hasil empiris/pengamatan. Selain itu, untuk menguji variabel saling berhubungan diperlihatkan oleh nilai determinasi (R) yang mendekati 0, nilai KMO (Keiser-Meyer-Olkin) harus lebih besar dari 0,5 uji Bartlett dan uji MSA (Measure of Sampling Adequency). Berdasarkan hasi, nilai MSA dan KMO telah sesuai dengan kriteria yang telah ditetapkan yaitu lebih besar dari 0,5. Jadi, terlihat bahwa seluruh pernyataan yang terdapat dalam variabel penelitian dapat dikatakan valid karena telah memenuhi kriteria nilai standar MSA dan KMO yaitu lebih dari 0,5. Pada uji reabilitas, penggunaan item-item sebagai indikator dari data variabel penelitian mensyaratkan adanya suatu pengujian konsistensi melalui uji reliabilitas, sehingga data yang digunakan tersebut benar-benar dapat dipercaya atau memenuhi aspek kehandalan untuk dianalisis lebih lanjut. Uji reliabilitas dalam penelitian ini dilakukan dengan menghitung cronchbach alpha dari masing-masing instrument dalam suatu variabel. Ukuran reliabilitas dianggap handal berdasarkan pada Cronbach Alpha 0,60 (Malhotra. 2009). Menurut Sevilla (2007), suatu kuesioner dikatakan reliable jika Cronbach Alpha >0,6 maka instrument dalam penelitian ini reliable atau handal. Dengan demikian seluruh pertanyaan yang digunakan dalam variabel penelitian ini dapat dikatakan reliabel karena telah memenuhi kredibilitas standar cronbanch’s alpha Untuk mengetahui pengaruh faktor demografi terhadap kepuasan pengguna tiket online perlu dilakukan uji analisis Crosstab dengan menggunakan Chi-Square. Berikut hasil Analisis Uji Crosstab dan Chi-Square untuk jenis kelamin. ests Demografi jenis kelamin Tabel 1: Tabulasi danChi-Square Chi SquareTfactor Asym p. Sig. Exact Sig. Exact Sig. Crosstab Value df (2-sided) (1-sided) (2-sided) Pearson Chi-Square 6.246b 1 .012 Kepuas an Continuity Correc tiona 5.364 1 .021 Tidak Puas Puas Total Likelihood Ratio Laki-laki 6.143 1 .013 24 Jenis Kelamin Count 32 56 Fisher's Exact Tes t .017 .011 Expected Count 17.2 38.8 56.0 Linear-by-Linear % within Jenis Kelam in 42.9% 57.1% 100.0% 6.204 1 .013 Association % within Kepuasan 52.2% 30.8% 37.3% N of Valid CasesPerempuan 150 Count 22 72 94 a. Computed only for a 2x2 table Expected Count 28.8 65.2 94.0 b. 0 cells (.0%) have expected countJenis less Kelam than 5. c ount is 17. % within inThe minimum 23.4% expected 76.6% 100.0% 17. % within Kepuasan 47.8% 69.2% 62.7% Total Count 46 104 150 Expected Count 46.0 104.0 150.0 % within Jenis Kelam in 30.7% 69.3% 100.0% % within Kepuasan 100.0% 100.0% 100.0% 438 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Sumber: Data diolah, 2019 Dari perhitungan crosstab diketahui bahwa pengguna tiket online yang berjenis kelamin perempuan dominan dan memiliki perbandingan persentase puas sebesar 69,2% dan persentase tidak puas sebesar 47,8%. Sedangkan pengguna tiket online yang berjenis kelamin laki-laki cenderung tidak puas dengan memiliki perbandingan persentase puas sebesar 30,8% dan persentase tidak puas sebesar 52,2%. Hal ini menunjukkan bahwa pengguna yang berjenis kelamin perempuan lebih merasa puas dengan penggunaan aplikasi atau website tiket online dibandingkan dengan pengguna yang berjenis kelamin laki-laki. Dalam analisis Crosstab terdapat uji Chi-Square di mana nilai atau hasil dari uji ini bertujuan untuk mengetahui hubungan antara dua variabel baris dan kolom yang diinputkan. Variabel jenis kelamin (X1) mempengaruhi secara signifikan terhadap variabel kepuasan pengguna (Y). Dimana terdapat hubungan antara baris dan kolom dengan nilai Asymtotic Significance (p-value) ≤ α = 0,05. Hal ini terlihat dari tingkat signifikansi variabel jenis kelamin (X1) sebesar 0,012 lebih kecil dari 0,05 (0,012 < 0,05) yang menunjukkan bahwa adanya pengaruh jenis kelamin terhadap kepuasan pengguna pada pengguna tiket online dan pengaruh jenis kelamin perempuan terhadap kepuasan pengguna lebih besar dibandingkan pengaruh jenis kelamin laki-laki. Hal ini dapat dilihat dari kepuasan pengguna dalam menggunakan suatu jasa melalui jenis kelamin karena terdapat perbedaan antara tingkat kepuasan yang dimiliki laki-laki dan perempuan yang menunjukkan adanya perbedaan karena setiap individu pengguna memiliki sudut pandang yang berbeda-beda, sehingga dapat mempengaruhi perilaku dan tanggapan yang berbeda terhadap keputusan dalam memilih pelayan jasa yang diinginkan (Kotler, 2012). Tabel 2: Tabulasi dan Chi Square factor Demografi Umur Crosstab Umur 18-30 tahun 31-40 tahun 41-50 tahun >50 tahun Total Count Expec ted Count % within Umur % within Kepuasan Count Expec ted Count % within Umur % within Kepuasan Count Expec ted Count % within Umur % within Kepuasan Count Expec ted Count % within Umur % within Kepuasan Count Expec ted Count % within Umur % within Kepuasan 439 Kepuas an Tidak Puas Puas 4 15 5.8 13.2 21.1% 78.9% 8.7% 14.4% 11 32 13.2 29.8 25.6% 74.4% 23.9% 30.8% 15 43 17.8 40.2 25.9% 74.1% 32.6% 41.3% 16 14 9.2 20.8 53.3% 46.7% 34.8% 13.5% 46 104 46.0 104.0 30.7% 69.3% 100.0% 100.0% Total 19 19.0 100.0% 12.7% 43 43.0 100.0% 28.7% 58 58.0 100.0% 38.7% 30 30.0 100.0% 20.0% 150 150.0 100.0% 100.0% Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Chi-Square T e sts Pearson Ch i-Square Likelihood Ra tio Linear-by-Linear Assoc iation N o f Valid Cases Value 9.228a 8.701 5.669 3 3 Asym p. Sig. (2 -sided) .026 .034 1 .017 df 150 a. 0 cells (.0%) have expe cted cou nt le ss than 5. The m inim um expe cted coun t is 5.83. Sumber: Data diolah, 2019 Hasil crosstab umur terhadap kepuasan pengguna pada pengguna tiket online, dapat dilihat dari hasil persentase bahwa pengguna tiket online yang dibagi atas 4 kategori, umur 41-50 tahun lebih merasa puas dibandingkan kategori umur lainnya dengan persentase puas sebanyak 41,3% dan tidak puas sebanyak 32,6%. Umur 18-30 tahun jumlah persentase puas sebanyak 14,4% dan persentase tidak puas sebanyak 8,7%. Umur 31-40 tahun memiliki perbandingan persentase puas sebanyak 30,8% dan persentase tidak puas sebanyak 23,9%. Sedangkan umur >50 tahun jumlah persentase puas sebanyak 13,5% dan persentase tidak puas sebanyak 34,8%. Dari hasil kesimpulan di atas menyatakan bahwa kematangan pemikiran seseorang sangat mempengaruhi terhadap kepuasan pengguna, hal ini ditunjukkan dari hasil crosstab bahwa umur 41-50 tahun lebih merasa puas dibandingkan kategori umur lainnya. Dalam analisis Crosstab terdapat uji Chi-Square di mana nilai atau hasil dari uji ini bertujuan untuk mengetahui hubungan antara dua variabel baris dan kolom yang diinputkan. Variabel umur (X2) mempengaruhi secara signifikan terhadap variabel kepuasan pengguna (Y). Dimana terdapat hubungan antara baris dan kolom dengan nilai Asymtotic Significance (p-value) ≤ α = 0,05. Hal ini terlihat dari tingkat signifikansi variabel umur (X2) sebesar 0,026 lebih kecil dari 0,05 (0,026 < 0,05) menunjukkan bahwa adanya pengaruh umur terhadap kepuasan pengguna pada pengguna tiket online dan umur yang lebih dominan merasakan kepuasan adalah responden yang berumur 41-50 tahun. Diduga pada umur yang rentan seperti remaja, mereka cenderung untuk memiliki keingintahuan yang lebih mengenai hal-hal yang baru sehingga mereka tidak ragu untuk mencobanya. Selain itu, remaja biasanya mudah dipengaruhi oleh rayuan iklan, suka ikut-ikutan teman, tidak realistis, dan cenderung boros dalam menggunakan uangnya. Berbeda dengan orang dewasa, mereka memiliki banyak hal yang harus dipertimbangkan, tidak dapat langsung memutuskan suatu keputusan yang telah dipilih. Dalam menggunakan pelayanan jasa orang dewasa cenderung lebih memilih alternatif yang memudahkan mereka, dengan adanya kemudahan keinginan dan keperluan mereka akan dapat terpenuhi sehingga pengguna merasa puas dan mendapatkan pelayanan yang baik atau sesuai dengan keinginan mereka. 440 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Tabel 3: Tabulasi dan Chi Square factor Demografi Pendidikan Crosstab Pendidikan SMA/Diploma S1 S2/S3 Total Pear son Ch i- Square Likelihood Ra tio Linear -by- Linear Assoc iation N o f Valid Cases Kepuas an Tidak Puas Puas Count 9 40 Expec ted Count 15.0 34.0 % within Pendidikan 18.4% 81.6% % within Kepuasan 19.6% 38.5% Count 22 46 Expec ted Count 20.9 47.1 % within Pendidikan 32.4% 67.6% % within Kepuasan 47.8% 44.2% Count 15 18 Expec ted Count 10.1 22.9 % within Pendidikan 45.5% 54.5% % within Kepuasan 32.6% 17.3% Count 46 104 Expec ted Count 46.0 104.0 % within Pendidikan 30.7% 69.3% % within Kepuasan T e sts 100.0% 100.0% ChiSquare Value 6.971a 7.098 6.921 Total 49 49.0 100.0% 32.7% 68 68.0 100.0% 45.3% 33 33.0 100.0% 22.0% 150 150.0 100.0% 100.0% 2 2 Asym p. Sig. (2 -sided) .031 .029 1 .009 df 150 a. 0 cells (.0%) have expe cted cou nt le ss than 5. The m inim um expe cted coun t is 10.12. Sumber: Data diolah, 2019 Didapati hasil crosstab faktor pendidikan terhadap kepuasan pengguna pada pengguna tiket online, pengguna tiket online dibagi atas 3 kategori, Sarjana SMA/Diploma (D-III) mendominasi dari keseluruhan kategori lainnya, yang berpendidikan SMA/Diploma lebih merasa puas dengan persentase puas sebanyak 38,5% dan tidak puas sebanyak 19,6%. Pendidikan Sarjana S1 memiliki jumlah persentase puas sebanyak 44,2% dan persentase tidak puas sebanyak 47,8%. Sedangkan Pasca Sarjana S2/ Doktoral S3 memiliki perbandingan persentase puas sebanyak 17,3% dan persentase tidak puas sebanyak 32,6%. Dari hasil kesimpulan di atas menyatakan bahwa latar belakang pendidikan SMA/Diploma menjadi persentase terbanyak, hal ini dikarenakan mereka lebih familiar menggunakan internet di masa sekarang ini dengan beredarnya begitu banyak jasa perjalanan. Ratarata responden yang memiliki latar belakang SMA/Diploma adalah responden yang masih menduduki bangku perkuliahan dan up to date untuk mengikuti perubahan digitalisasi saat ini. Dalam analisis Crosstab terdapat uji Chi-Square variabel pendidikan (X3) mempengaruhi secara signifikan terhadap variabel kepuasan pengguna (Y). Dimana terdapat hubungan antara baris dan kolom dengan nilai Asymtotic Significance (p-value) ≤ α = 0,05. Hal ini terlihat dari tingkat signifikansi variabel pendidikan (X3) sebesar 0,031 lebih kecil dari 0,05 (0,031 < 0,05) yang artinya menerima H_a dan menolak H_0, sehingga menunjukkan bahwa adanya pengaruh pendidikan terhadap kepuasan pengguna pada pengguna tiket online dan kepuasan pengguna tiket online didominasi dengan responden yang berlatar belakang pendidikan SMA/Diploma. Diduga bahwa pengguna yang memiliki pendidikan yang tinggi lebih rasional dalam mebuat keputusan keuangan, karena mereka merasa memiliki pengetahuan yang lebih sehingga dapat 441 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 mengambil keputusan sesuai dengan yang diharapkan (Jin su, 2016). Ketika pengguna telah memilih pelayanan jasa yang mereka inginkan melalui pengetahuan yang telah didapatkan sesuai dengan keinginan mereka, maka hal tersebut berdampak terhadap kepuasan pengguna. Pengguna merasa puas apabila suatu pelayanan jasa yang mereka inginkan sesuai dengan harapannya. Di dalam penelitian ini pengguna yang berlatar belakang pendidikan SMA/Diploma lebih merasa puas dibandikan kategori lainnya. Hal ini dikarenakan beberapa penelitian dari penelitian sebelumnya Amaro dan Margie (2010), Nasolomampiona (2014) menyatakan bahwa pengguna yang memiliki latar belakang pendidikan SMA/Diploma lebih familiar dengan penggunaan internet di masa sekarang ini. Tabel 4: Tabulasi dan Chi Square factor Demografi Pendapatan Crosstab Kepuas an Tidak Puas Puas Total Pendapatan < 3 juta Count 13 37 50 Expec ted Count 15.3 34.7 50.0 % within Pendapatan 26.0% 74.0% 100.0% % within Kepuasan 28.3% 35.6% 33.3% 3-5 juta Count 14 49 63 Expec ted Count 19.3 43.7 63.0 % within Pendapatan 22.2% 77.8% 100.0% % within Kepuasan 30.4% 47.1% 42.0% > 5 juta Count 19 18 37 Expec ted Count 11.3 25.7 37.0 % within Pendapatan 51.4% 48.6% 100.0% % within Kepuasan 41.3% 17.3% 24.7% Total Count 46 104 150 Expec ted Count 46.0 104.0 150.0 % within Pendapatan T e sts 30.7% 69.3% 100.0% Chi-Square % within Kepuasan 100.0% 100.0% 100.0% Asym p. Sig. (2 -sided) Value df Pearson Ch i-Square 10.070a 2 .007 Likelihood Ra tio 9.608 2 .008 Linear-by-Linear 5.426 1 .020 Assoc iation N o f Valid Cases 150 a. 0 cells (.0%) have expe cted cou nt le ss than 5. The m inim um expe cted coun t is 11.35. Hasil crosstab menunjukan bahwa responden berpendapatan Rp.3.000.000 -Rp.5.000.000 cenderung merasa puas dibandingkan responden yang berpendapatan < Rp.3.000.000 dan > Rp.5.000.000 Hal ini dapat saja terjadi karena seseorang yang memiliki pendapatan tinggi akan merasa citra dirinya menurun ketika mengalami kegagalan pelayanan sehingga bersedia untuk mengeluarkan sejumlah uang untuk mendapatkan pelayanan yang baik dan tingkat kepuasan yang tinggi. Dalam analisis Crosstab terdapat uji Chi-Square di mana nilai atau hasil dari uji ini bertujuan untuk mengetahui hubungan antara dua variabel baris dan kolom yang diinputkan. Variabel pendapatan (X4) mempengaruhi secara signifikan terhadap variabel kepuasan pengguna (Y). Dimana terdapat hubungan antara baris dan kolom dengan nilai Asymtotic Significance (p-value) ≤ α = 0,05. Hal ini terlihat dari tingkat signifikansi variabel pendapatan (X4) sebesar 0,007 yang lebih kecil dari 0,05 (0,007 < 0,05) menunjukkan bahwa adanya pengaruh pendapatan terhadap kepuasan pengguna pada pengguna tiket dan kepuasan pengguna tiket online didominasi oleh responden yang memiliki pendapatan Rp. 3.000.000 - Rp. 5.000.000. 442 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Diduga pengguna yang berpenghasilan tinggi memiliki tuntutan dan harapan yang lebih besar terhadap pelayanan jasa yang dibutuhkan karena pengguna yang berpenghasilan tinggi lebih mampu secara finansial dan berpengaruh terhadap kepuasan pengguna mereka. Sedangkan pengguna yang berpenghasilan rendah pada umunya lebih senang mengandalkan diskon dengan fasilitas pelayanan jasa yang lebih murah sehingga dengan penghasilan yang dimiliki tetap dapat menerima pelayanan yang terjangkau dari segi biaya. Menurut penelitian Oliver (2016) menunjukkan bahwa terdapat hubungan yang bermakna antara pendapatan dengan kepuasan pengguna terhadap suatu layanan kesehatan. Menurut asumsi peneliti, responden yang berpenghasilan rendah pada umumnya memiliki ketergantungan dengan fasilitas pelayanan kesehatan yang lebih murah sehingga dengan penghasilan yang dimiliki tetap dapat menerima pelayanan yang terjangkau dari segi biaya. Begitu pula dengan pelayanan yang diberikan melalui tiket online, terdapat berbagai macam pilihan fasilitas dengan harga yang terjangkau, akan tetapi memiliki tingkat kepuasannya masing-masing.. Kesimpulan Berdasarkan hasil penelitian dan pembahasan yang telah diuraikan, maka dapat diambil beberapa kesimpulan sebagai berikut: 1. Dari hasil uji analisis Crosstab dan uji Chi-Square dinyatakan bahwa pendidikan memiliki nilai pvalue sebesar 0,031 yang lebih besar dibandingkan dengan jenis kelamin, umur, dan pendapatan terhadap kepuasan pengguna tiket online. Berdasarkan hasil tersebut menunjukkan bahwa pengguna tiket online dari factor demografi pendidikan memiliki pengaruh signifikan terhadap kepuasan pengguna.Semakin tinggi tingkat Pendidikan maka semakin pecaya dan yakin ia kepada integritas pelayanan tiket online. Integritas tiket online dengan memberikan pelayanan yang sesuai dengan prinsip yang benar dan etis, serta sesuai dengan nilai dan norma-norma yang berlaku. 2. Dari hasil pengujian hipotesis didapat kesimpulan bahwa Jenis kelamin berpengaruh secara signifikan terhadap kepuasan pengguna. Hal ini sesuai dengan Boyd (2015) yang menyebutkan jenis kelamin berpengaruh secara signifikan terhadap kepuasan pengguna. Umur berpengaruh secara signifikan terhadap kepuasan pengguna. Hal ini sesuai dengan penelitian sebelumnya yang dilakukan oleh Mirzagoli dan Memerian (2015) yang menyebutkan umur berpengaruh secara signifikan terhadap kepuasan pengguna. Sama halnya dengan pendidikan yang berpengaruh signifikan terhadap kepuasan pengguna, hal ini sesuai dengan penelitian sebelumnya yang dilakukan oleh Amaro dan Duarte (2013) yang menyebutkan pendidikan berpengaruh secara signifikan terhadap kepuasan pengguna. Pendapatan berpengaruh secara signifikan terhadap kepuasan pengguna, hal ini sesuai dengan penelitian Mariana (2016) menyebutkan bahwa pendidikan berpengaruh secara signifikan terhadap kepuasan pengguna. Integritas tiket online, terutama pemenuhan tiket setelah pembelian, loyalitas kepada pengguna, keterbukaan dan terus terang mengenai harga dan jadwal penerbangan, serta kehandalan pelayanan membuat pengguna merasa puas dengan pelayanan tiket online. 443 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Referensi Al Fian, Junai. (2016). Pengaruh Kepuasan dan Kepercayaan Pelanggan Terhadap Loyalitas Pelanggan Auto 2000 Sungkono Surabaya. Jurnal Ilmu dan Riset Manajemen : Volume 5, Nomor 6. Amadea, Cynthia. (2017). Pengaruh E-Service Quality terhadap Minat Beli Ulang Konsumen Online Zalora. Diakses 1 Februari 2018, melalui http://repository.unpar.ac.id/handle/123456789/3469. Anderson, R.E. & Srinivasan, S.S. (2003). E-Satisfaction and E-Loyalty: a Contigency Framework. Journal of Psychology and Marketing. Vol. 20 No.2, pp.123-38. Antarwiyati, Prapti, Agus Lukman Nurhakim & Hadri Kusuma, 2010. Determinan Electronic Loyalty (E-Loyalty) Pada Website. Jurnal Akuntansi dan Auditing Indonesia, Vol 14, No 1. Boyd, Walker dan Larreche. (2015). Manajemen Pemasaran Suatu Pendekatan.Strategis dengan Orientasi Global, Jakarta: Erlangga Bungin, B. (2012). Analisis Penelitian Data Kualitatif. Jakarta: Raja Grafindo Elliot, K.M., Healy, M.A. (2001(. Key factors influencing student satisfaction related to recruitment retention, Journal of Marketing for Higher Education, Vol. 10 No. 4, pp. 1-11 Farahmandian S, Minavand H, Afshardost M. (2013). Perceived Service Quality and Student Satisfaction in Higher Education. Journal of Business and Management, Vol 12, Issue 4 (Jul. – Aug. 2013), pp 65-75 Ghane, Soheila, M. Fathian & M. Gholamian, 2011. Full Relationship among E-satisfaction, E-trust, E-service quality and E-loyalty: The Case of Iran E-banking, Journal of Theoretical and Applied Information Technology, vol. 33, no. 1. Jasfar, F. (2009). Manajemen Jasa Pendekatan Terpadu. Ghalia Indonesia, Bogor\ Jin su and Xiao Tong (2016), Brand Personality, Consumer Satisfaction, and Loyalty: A Perspective from Denim Jeans Brands, Family & Consumer Sciences Research Journal 44(4), 427446. Kim, Dan J., Donald L. Ferrin & H. Raghav Rao. 2008. Antecedents of Customer Trust in B-to-C, Electronic Commerce. Proceeding of Ninth Americas Conference on Information System. PP. 157. Kim, Dan J., Donald L. Ferrin & H. Raghav Rao. 2009. A Trust-Based Consumer Decision-Making Model in Electronic Commerce: The Role of Trust, Perceived Risk, and their Antecedents. Decision Support Systems, 44 (2008) 544–564. Kotler, P., Armstrong. (2012). Dasar – Dasar Pemasaran. Diterjemahkan oleh :Alexander Sindoro, PT. Indeks, Jakarta Laoche, M., Ueltschy, L.C, Abe, S., Cleveland, M & Yannopoulus, P.P.( 2004). Service Quality Perceptions and Customer Satisfaction: Evaluating the Role of Culture. Journal of International Marketing, 12(3), 58-85 Malhotra, Naresh K. ( 2009). Riset Pemasaran. Pendekatan Terapan, Jilid 1. Jakarta: PT. Indeks. Margie Zerlina Kwong dan Ivan Candinegara (2014), Relationship between Brand Experience, Brand Personality, Consumer Satisfaction, and Consumer Loyalty of DSSMF Brand, iBuss Management Vol. 2, No. 2, pp. 88-98 Malik M.E., Danish, R., Usman, A. ( 2010). Impact of Job Climate and Extrinsic Reward on Job Satisfaction of Banking Executives: a Case of Pakistan. Interdisciplinary Journal of Contemporary Research in Business, Vol. 1, No 12, pp 125-139 Oliver, R. (1997). Satisfaction: A Behavioral Perspective on the Consumer, New York: McGrawHill Education 444 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Oliver, R., W. DeSarbo. (1989). Processing of the Satisfaction Response in Consumption: A Suggested Framework and Research Proposition. Journal of Consumer Satisfaction, Dissatisfaction and Complaining Behavior 2: 1-16 Roostika, Ratna. 2011. The Effect of Perceived Service Quality and Trust on Loyalty: Customer Perspectives on Mobile Internet Adoptiom. International Journal of Innovation Management and Technology. Vol. 2, No.4, 286-291. Sevilla, C. G. (2007). Research Methods. Rex Printing Company. Quezon City Teddlie, C, Yu Fen. (2007). Mixed Methods Sampling: A Typology With Examples. Journal of Mixed Methods Research, Vol. 1 No 1 Wakefield, K.L., Blodgett, J.G. (1994). The importance of service scapes in leisure service settings. Journal of Services Marketing, Vol. 8 No. 3, pp. 66-76 Zahra, E. (2011). Pengaruh Integritas, Kompetensi dan Loyalitas Kepemimpinan terhadap Kepercayaan Para Bawahan di SBU Perkapalan PT. Pusri Palembang. Jurnal Ilmiah Orasi Bisnis. ISSN: 2085-1375. Edisi Ke-VI. Staf Pengajar Jurusan Administrasi Niaga. Politeknik Negeri Sriwijaya. Zeithaml, V.A., Bitner, M.J. (2013). Service Marketing: Intergrating Customer Focus Across the Firm. Sixth Edition, New York: McGraw-Hill Zikmund, W, G., Babin, B, J. (2013). Essentials of Marketing Research. China, Asia: SouthWester Cengage Learning 445 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 PRODUCTIVE WAQF SCHEME OF MICRO AND SMALL BUSINESS START UP FOR UNEMPLOYMENT (AN APPROACH MODEL OF “RUMAH GEMILANG AL AZHAR” INDONESIA) Ahmad Hudaifah1 Aditya Kusuma2 Bambang Tutuko3 Abstract: Indonesia unemployment is one of severe economic problem needs to be tackled and overcome from multi-support perspectives. Despite massive and structured Indonesia government program addressing and benefiting the unemployment, civil society contribution is tremendously expected into a place of productive waqf initiated from non-government organization. Rumah Gemilang Indonesia (RGI) as prospective integrative part of Al Azhar Peduli Umat has come into an existence to assist and support Indonesia government program in handling and solving unemployment. The research is to examine how the productive waqf program being initiated by RGI Program has been effectively raising the status of unemployment to be employment (employee/worker). In addition, a uniqueness and effectiveness of the program is also intensively studied to figure out how far the alumni can reach a level of income independent. The study employs qualitative method approach using regular direct observation and focus group discussion uncovering information from key figures of the program. The result of study shows that RGI program has been successful to contribute and encourage young productive unemployment to obtain job position or acquire skill and competence. The alumni can earn and receive adequate amount of income after attending the short course. Keywords: Unemployment, Waqf, RGI, and Income Introduction Waqf is a form of religious and social worship in spending wealth and income for the sake of God. The implementation of waqf benefiting human life creates social and economic impact of society. Waqf and zakat (alms-giving) has been placed in the top of worship priority as a sense of solidarity among human being. Waqf requires the sincerity of its donator or contributor in the form of cash, goods, land or anything else to be utilized its usufruct and retain the perpetuity of original asset. Waqf contract can be done temporarily or permanently and its lasting usability varies according to Islamic school of though and country regulation about waqf. Despite substantial Indonesia government program to tackle and overcome unemployment problem accounting for around 7 million people (Indonesia Statistic Bureau, 2019), the non-government entity measures and supports, such as Al Azhar Peduli Umat, are considerably needed to enhance the equality and opportunity of economic development. The research and study about effectiveness and efficacy of integration between zakat and waqf into poverty alleviation program have been exemplary 1 Lecturer at Department of Islamic Economics Universitas Semen Indonesia Manager of Al Azhar Peduli Umat Jawa Timur and Master Student in Islamic Economics Airlangga University 3 Head of Al Azhar Peduli Umat Jawa Timur and Lecterer at Universitas Semen Indonesia *) Authors would like to thank Mr. Sigit Iko Sugondo for his insightful and constructive contribution to make the research more comprehensive and explorative 2 446 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 generally and proven scientifically. To cite some of the groundbreaking researches on waqf-zakat and poverty alleviation nexus, the study mentions the works and contribution of Sadeq (2002), Magda (2013), and Raimi et.al. (2014). The practice and implementation of waqf concept, defined as endowment to some extent in the literature and general term, has gradually evolved and developed according to its needs and challenges of the time. The inclination of waqf donation and giving has changed from asset-based participation namely land, building or property toward more liquid and intangible parts such as cash money and company share. Furthermore, to some understandings on waqf involvement from Muslim society, property right, thought, skill and competency support and alike can be waqf contribution for the benefit of others. As far as the waqf practice and dedication comply with the Syariah rule and no significant dispute among Islamic scholar emerges, such efforts to take waqf into existence should be supported proportionally. Al Azhar Peduli Umat is one of non-government entity in Indonesia founded as a charity and social organization from Al Azhar Mosque in Jakarta, which takes a part in the recent development and establishment of waqf via Rumah Gemilang Indonesia. The primary activity and considerable impact of its waqf program spreads around several cities and regions in Indonesia. According to its best practice, Rumah Gemilang Indonesia has combined and constructed the productive waqf schemes, which is specialized for unemployment youth within productive ages, for further clear information www.rumahgemilang.com. Its current waqf implementation pattern has utilized asset basedparticipation (land and building) as well as cash waqf with support of zakat fund as operational cost for zakat recipient (mustahiq). The Al Azhar Waqf scheme model has been approved by Islamic Scholars from Indonesia Ulema Council. The fundamental reason, why Al Azhar waqf model propels the research focus, is its ability and compatibility to deliver comprehensive short course scheme using tailor-made curriculum for young unemployment within shorter periods. The potential students of Al Azhar through Rumah Gemilang Program are expected to be independent economically at the end of 6 months course. This program objective has outplayed and surpassed the formal school system which takes longer time to educate and equip students with soft skill and hard skill to be knowledgeable and competent in the work service. Both programs have similar aims and targets in the economic context, which its alumni and outcome of program can make money and earn income after completion. The research problem and question, which authors would like to answer and discuss in the article, are related with the operation of program structure and its impacts on Indonesia youth productive unemployment with respect to micro specific capability of the institution. The first research point will be how the process of waqf funding and contribution takes a place and attracts trust from donators and society. The second research point moreover deals with how the waqf fund, contribution and participation are maintained and optimized. The third research point finally deliberates how the possible productive cash waqf scheme enables the scaling up and lifting process of micro and small business startup graduates from Rumah Gemilang’s Programs. In addition, an approach model of Al Azhar Indonesia signifies the long-term holistic process uniting productive waqf instruments supported and encouraged zakat infaq shodaqoh as cost operational of youth unemployment empowerment. 447 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Literature Review The nexus between waqf and poverty alleviation program is undeniably effective and powerful relation of economic development. Waqf instrument is considered complimentary and supportive to any government poverty alleviation approaches due to its voluntarism and customized characteristics. Budiman, (2014) comprehensively studied and discussed the benefit of waqf integration into economic development paradigm by comparing the work of pioneers in Islamic economics such as Monzher Kahf, Islahi, A.A., Manan, M.A., Timur Kuran and many other prominent scholars. Among significant conclusions of the study, the waqf integration along with zakat suits to economy of the country can bring about the economic impacts on economic progress enhancement, poverty eradication, equal distribution of income, financing deficit prevention and more efficient government expenditure. Waqf program intervention is not successfully utilized and allocated without integrating the zakat fund support system. Shirazi (2014) conducted empirical study and examined an analysis of integrating zakat and waqf into poverty reduction strategy of the IDB member countries. By applying and utilizing zakat and waqf instruments together simultaneously, IDB member countries can generate fiscal revenue and finance sufficient-pro poor expenditure programs. For optimum and tangible outcome, the institution of zakat and waqf and supporting infrastructure and regulation are very essential to integrate and play bigger role into the poverty reduction strategy of IDB member countries. Therefore, the pro-poor budgetary expenditure alongside zakat and waqf programs can coexist in harmony to alleviate poverty of IDB member countries. The effectiveness and successful lesson of waqf linked to poverty alleviation program are defined and developed from cash waqf management optimization. To the best of researcher knowledge, ample and intensive study on the relation between productive cash waqf and poverty alleviation has been sharpened and executed through micro and small medium enterprises approaches. For further reading on such topics, several recent studies can be found at Shabana Hasan (2011), Magda (2013), Raimi, et.al. (2014), Farhana, et.al. (2014), Pramanik et.al (2015), Gustani dan Ernawan, (2016), Mar Iman and Mohammad (2017), and Duasa and Thaker (2018). The integrated measures for poverty alleviation program are feasible through entrepreneurial skills and qualifications resulting from adequate rehearsal, internship and practice. The outcome of waqf asset and utilization of its usufruct can attain the minimum requirements for waqf beneficiaries to get into the employment opportunity and earn certain level of income. 448 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Picture 1 : The Possible Link between Entrepreneurship and Waqf WAQF Division INPUT Land Building Finance Management Risk-taking ACTIVITIES Agriculture, Forestry, Fis hery Manufacturing Mining, Quarrying Services Construction Others OUTPUT Rental income Operating income Business profit Net share Value appreciation Reinvestment Investment WAQF Dis tribution Reinvestment Redistribution Source: Mar Iman and Mohammad, 2017 The possible and potential relation between entrepreneurship and waqf can be explained through input and output economic model proposed by Mar Iman and Mohammad (2017) (as delineated in figure 2.1). From the input part, resources such as land, building and finance are obtained through waqf mechanism involving open donation and contribution to be employed in various business activities. Then, such waqf collection is expected to reach a certain level of business operation in various subsectors of the economy via input division or investment. Nadzir (waqf management and its associates) is essentially required to possess an entrepreneurial skill and competence to create an output generating income or profit from these business activities. Such business result of income can be then distributed into waqf fund for re-distribution to the society and reinvestment into entrepreneurial activities. This model of productive waqf optimization asserts the increasing waqf value asset in the first place of waqf business process before distributing its usufruct for the poor and the needy. The growing and expanding waqf value grounded in proper business process has prompted the creation of wealth through waqf assets comprising the variety of economic and financial portfolios. 449 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Picture 2 : The Framework of Faith-Based Model for Poverty Alleviation Programs Faith-Based Model Zakat System • • Waqf System • Poverty Reduction Enterprise Development Economic development Corporate Social Responsibility Source: Raimi, 2013 In the context of poverty alleviation program with target of unemployment, the muslim-populated countries have opted a distinctive and unique approach relying on the government fiscal programs complemented by zakat, waqf and corporate social responsibility system. Theoretically, the FBM model (faith-based model) is proposed as an ultra-conventional mechanism for reducing and alleviating poverty and other socio-economic problems in muslim-majority nations due to the religious beliefs embraced by the majority population (Raimi 2013 and Raimi, et.al 2014). Typically, FBM is a religious-oriented paradigm about poverty alleviation program which is built on Islamic Economic Principles designed to enhance and take care of the well-being of the people. The FBM approach model structures employs three concepts: corporate social responsibility, waqf and zakat. These three instruments of Islamic poverty alleviation program need to be properly executed and implemented to fast-track efforts for economic and social problems, such as unemployment, chronic diseases, poverty reduction, enterprise development and economic empowerment. Picture 3 : An integrated Waqf-based Islamic microfinance (IWIM) model Takaful-Islamic Insurance (E) Waqf Fund (A) Islamic Microfinance Institutions (B) Project Financing (D) Human Resource Development (C) Source: Pramanik, 2015 450 Poverty Reduction Programs (F) Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Waqf fund either cash or asset is a flexible and adjustable resource for assisting and supporting every government poverty alleviation program. Pramanik, et.al (2015) developed and came up with an integrated Waqf-based Islamic microfinance (IWIM) model, which was potentially delivered to poverty reduction program. Figure explains the process of model and how at last waqf fund can be applied to manage a benefit for the poor. Waqf funds can be used to reduce the cost of capital for expanding Islamic microfinance activities [A]. Islamic microfinance can provide Takaful coverage (insurance), project financing and human resource development programs [B]. Human resource capacities acquired can subsequently complement proper project implementation [C]. Successful implementation of funded projects is expected to contribute towards poverty alleviation [D]. Takaful coverage is expected to mitigate the financing and family risks of the poor [E]. Research Methodology To achieve the objective and answer research question, the study has selected qualitative method applying observation and interview approaches. Observational activities were conducted to describe and capture the process of productive waqf in Rumah Gemilang Al Azhar Indonesia. In addition, such procedures were to confirm several information collected through library research. During observation process taking a place in some branch offices and headquarter of Rumah Gemilang Al Azhar for 6 months, researcher team documented and filed the important and reliable information for study completion. The interview, including focus group discussion, involved actively the relevant key figures consisting of lead consultant of Rumah Gemilang Al Azhar, alumni, students, managers and staffs. The profile detail of key informants is to be concealed for the privacy and the researcher retain and preserve detail of information within database and documentation for any further clarification and conformation. 451 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Key Position Lead Consultant Alumni Students Managers Staffs Relevancies Figures, who are independently monitoring and developing the program The beneficiaries of productive waqf program, who are thoroughly impacted and trained. Input-Output approach: the program is being tested its effectiveness to raise the status unemployment to be employment Figures, who are trained and educated in the productive waqf program Objectives To examine how the program is comprehensively delivered and maintained for the beneficiaries To achieve and identify the effectiveness and workability of the productive waqf programs To examine how the productive waqf program has been run and implemented for the vulnerable incoming trainee or students Figures, who are running and To examine how the productive managing regular affairs and waqf program is managed and operation of the productive waqf directed to achieve its objectives program Figures, who are involved in regular To examine and verify the key daily routine productive waqf figure steps and decision have program been rigorously and intensively delivered to achieve productive waqf program Table 1 : List and Rationality of Key Research Informants The process of research completion and finalization to answer its main objective begins with the check and balance interaction among interest of the topic, idea and theory. For this article, the link between theory and research is drawn and triangulated from the literature study, observation and interview. Prior to information gathering, the researcher is essentially prepared with the design of inquiries (interview draft) developed from research problems. According to Babbie (2007) a qualitative interview is a reciprocal directional interaction among interviewer and respondents to discuss topics about research subjects. Unlike quantitative, the characteristics of such qualitative research asserts a narrow focus and depth of answerability of problem in the research. The researcher is supposed to listen more and reply many statements except clarifying the direction of research question. 452 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Picture 4 : The Research Methodology Stages INTEREST CONCEPTUALIZATION Specify the meaning of the concepts and variables to be studied OPERATIONALIZATION How will researcher actually measure and examine the variables and research problem under study? IDEA THEORY CHOICES OF RESEARCH METHOD Experiments Survey research Field research Content analysis Existing data research Evaluation research POPULATION, SAMPLING, INFORMANTION Whom do researcher intend to be able to draw conclusion about? Who will be observed and interviewed for that purpose? OBSERVATION DATA PROCESSING ANALYSIS APPLICATION Source: Babbie, E., 2007 The procedures in obtaining a qualitative analysis outcome shall consist of several steps (Creswell, 2003): 1. 2. 3. 4. 5. Preliminary exploration of the data by reading through the transcripts and writing memo Coding the data by segmenting and labeling the text Utilizing codes to develop themes by aggregating similar codes together Connecting and interrelating themes Constructing a narrative. The similar research method was employed by Thaker 2018 to examine and look inside the possibility and feasibility of cash waqf model as a source of financing for micro enterprises. Such study and inquiry on cash waqf model is profoundly influencing and inspiring the current analysis concentrating on more specified case study in RGI Al Azhar Peduli Umat Indonesia. Analysis and Discussion RGI Overview and Its Important Role on Indonesia Unemployment Problem Rumah Gemilang Indonesia or translated in English as Brilliant House (RGI) was officially established in 2009 as a unit of LAZ Azhar Peduli Umat Indonesia (Philanthropy Non-Government Organization). Its program area operates in several cities in Indonesia such as Depok, Surabaya, Magelang, Banda Aceh and Jakarta. The financial operational cost of program is covered by its head institution employing zakat, infaq, shodaqoh and waqf donation and participation. RGI program is to 453 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 concentrate on productive young unemployment coming from the vulnerable poor families. The excellence of study and short course approach lies in the intensive applicability and proper usefulness of course program in answering industry service and community demand. The alumni of program are expected to penetrate employment opportunity and able to earn enough income. The design of study and course program is structured and developed from potential huge market demand in Indonesia such as garment and clothing industry, computer and network sectors, and automotive market. Picture 5 : Rumah Gemilang Indonesia Study Approach Short Course Subjects Student Camps Study Approach (RGI Short Course Program) Spiritual and Motivational Monitoring Entrepreneurship Skill & Enthusiasm RGI program aims not only to educate and train the young unemployment with life skill subjects but also equip and inculcate the religious and mentality values. The study and short course curriculum approach enable the alumni or graduate from RGI programs to survive the challenge of industry service and reach the ultimate goals of life. Unlike majority of similar programs, RGI program is one of program that assist and supervise the young unemployment student with camp facilities allowing full student educational process. The successfulness and effectiveness of RGI program objective is to raise and nurture young skillful and competent alumni to fulfill the industry service demand. Moreover, longer objectives are to encourage and lead the emergence of new micro and small business entrepreneur within shorter period. Not impossible dream and target, these RGI alumni network and community give birth to professional entrepreneurs and wealthy businessmen. 454 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Picture 6 : The Short-Course Competence Programs Tailor and Dressmaker Operation Area: Surabaya, Depok, Banda Aceh Photography and Videography Operation Area: Depok Graphic Design Short Course Competence Program Operation Area: Depok and Magelang Computer and Network Repair Operation Area: Depok Office Application Operation Area: Depok and Sentra Primer Motor Cycle Repair Operation Area: Depok and Banda Aceh Electricity Installation Operation Area: Banda Aceh Software Engineering Operation Area: Surabaya Integrative, Open Participatory and Continuous Approach of RGI Programs To deal with young unemployment program to be self-financial independence, RGI programs begin with the fit and proper incoming students originating from poor families across major urban and rural region in Indonesia. This requirement is to ensure that the RGI program complies with zakat, infaq and waqf criteria as stated and explained clearly in Al Quran and discussed by Islamic scholars about its recipients (mustahiq). Unlike, formal education curriculum, objective and approach, RGI program is simply to bring about alumni with skillful competence to answer the demand of market and industry. Thus, RGI programs-being developed, are very applicative, applicable and compactible with many micro and small business companies and economic demand from society. Within less periods of short course and training, the students are expected to acquire certain degree of knowledge and competence to enter industry service and earn minimum salary in the region standard. 455 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Picture 7 : The Operational Framework of Rumah Gemilang Indonesia Programs 6 Months of Process Zakat Payers (Muzzaki) Operational Cost: Zakat and Infaq Input: The Unemployment Rumah Gemilang Indonesia Requirements: • Muslim Productive Young Age • Originated from The Poor Families • No Educational Degree Required • Willing to study in short courses within period of program Operational Assets and Machineries: Waqf 6 Months of Process Internship Program Outcome: Competent and Skilled Employment Entering Industry Service Outcome: The Employment Earning Sufficient Income Being Motivated to Be Entrepreneurs Civil Society Engagement Cash Waqf Optimization Productive Cash Waqf Support Rumah Pembiayaan Mikro (Islamic Microfinance House) Micro and Small Business Start Up Incubators Direct Use of Cash Waqf 1-2 Years of Process Outcome: Independent Micro and Small Business RGI program as subsidiary unit of philanthropy institution is eligible to receive flexible types of funding from zakat, waqf, corporate social responsibility and another similar fund and donation. The flexibility of funding makes the program is executable and financeable as far as the quality and transparency of management prevails and improves. RGI program impresses and attracts wider voluntarism not only through zakat and infaq mechanism but also social waqf participation to assist the operationality of running program. The profile of RGI students is thoroughly pictured in the zakat program donation. Hence, the zakat payers (muzzaki) are hoped to contribute without hesitate and blindness toward zakat recipients (mustahiq) and waqf usufruct beneficiaries (mauquf alaih). Civil society engagement through RGI productive waqf program helps to realize the formation of operational assets and machinery such as building, land, sewing machine, and computer. The cash waqf donation is solely allocated for productive financing for micro and small business start up via house of Islamic microfinance. The outcome of RGI program is to create and produce competent and skilled employee within shorter periods around 6 months. To realize the objective RGI program uses the channels and medium of internship in sharpening and improving student competence. After attending and learning in the class for 4 months and participating in the internship program around 1 to 2 months, the students are considered being capable of on job training process and rewarded according to their contribution in the partner small and business companies. After performing and meeting the professional standard in the industry service, RGI students are recruited and employed to be the workers receiving amount of salary. 456 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The successful alumni and students are consciously being motivated to be a businessperson need to further advance and improve the training and mentorship through RGI start up business incubator program. The participants of program must possess a skill competence linked with personal micro and small business start-up. The RGI incubator is responsible for the rising process of employee status toward employer (entrepreneur). To the best of RGI experience and other scaling up business process, the students can reach the level of independent micro and small businessperson within 1 up to 2 years. This process depends on the agility, cleverness and hard-working mentality of students. During RGI entrepreneurship program, the financing for operational cost and asset formation are supported by either productive cash waqf or profits from optimization of cash waqf through prospective business. At this stage, the business startup is nor commercially feasible for Islamic banking financing scheme due to trial business process with excessive risk. The probability of start-up business outcome can be successfully profitable or end up with total loss condition. The commercial financing scheme is made possible after these micro and small business start-up can run smoothly generating profit and income. Independent and Supporting Source of Fund for Micro and Small Business Start-Up Initiating micro and small business start-up through RGI business incubator requires large amount of monetary and social capital. The very beginning phase of micro and small business start-up should be not profitable and promising capital return. This step needs a supporting financial scheme compatible with unbankable business process. The contribution and participation of social waqf enthusiasm emerging from society can render the possibility of RGI micro and small business startup to scale up and grow independently. The scheme of social waqf consists of three involvements namely asset initiative for production asset purpose, financial capital for working capital use and human capital or expertise for human resource formation. At the beginning steps, the micro and small business start-up run by RGI alumni is vulnerable and fragile toward bankruptcy and discontinuation due to potential under performance. The micro and small business start-up can survive and generate profit is feasible to take up commercial financing schemes provided by RGI business incubator using productive waqf. The most precious assistance relies on human capital or entrepreneurship expertise mentoring RGI small and business start-up. The potential commercial contract varies according to the prospects and viability of business projects ranging from lease financing (ijarah munthiyah bitamlik /IMBT), rental scheme, selling scheme (murabahah), and profit and loss sharing (mudharabah). The various contracts are directed to support the need of micro and small business start-up to finance working capital and formation of production asset. Under RGI incubator care and handle, micro and small business startup is not ready yet to receive and wield commercial Islamic bank product and similar service. They are still deemed weak and fragile institution despite financially independent entities. Financing guarantee and insurance scheme is connected to the productive waqf financing scheme to prevent and averse a substantial business risk and potential personal hardship. To the best of RGI incubator process and similar business enhancement, raising the micro and small business start-up takes a time approximately from 1 until 2 years. Picture 8 : Rumah Gemilang Source of Fund for Micro and Small Business Start-Up 457 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Finance Capital Initiative Start-Up Source of Fund Asset Initiative Production Assets Working Capital Human Resource Social Waqf Depreciation Cost Operational Expenses Competence Output Lease Financing (IMBT) Productive Waqf Rental Scheme Selling (Murabahah) Financing Guarantee and Insurance Human Capital Risk Mitigation Profit and Loss Sharing Schemes Conclusion and Policy Recommendation Rumah Gemilang Indonesia (RGI) program serving in several cities in Indonesia has been utilizing zakat, infaq, shodaqoh and waqf donation and participation to make its key essential activities are more viable and reliable. RGI program is to focus on productive young unemployment coming from the vulnerable poor families. RGI program is not only to educate and train the young unemployment with life skill subjects but also equip and inculcate the religious and mentality values. The approach of study and its curriculum encourages the alumni or graduate from RGI programs to integrate into the demand of industry service and reach the ultimate goals of life. The beginning process of program involves young unemployment program to be self-financial independence. The incoming students are competitively selected with the fit and proper test. Most student candidates are originating from poor families across major urban and rural region in Indonesia. This condition is to make sure that the RGI program satisfy with zakat, infaq and waqf classification, as stated and explained clearly in Al Quran and explained by Islamic scholars about its recipients (mustahiq). RGI program as subsidiary unit of philanthropy institution is qualifying to reap and obtain the flexible sources of funding from zakat, waqf, corporate social responsibility and another similar fund and donation. The various possibility of fund raising sustains the program more executable and financeable as far as the quality and transparency of management prevails and increases. The outcome of RGI program is to create and build a competent and skilled employee within shorter periods of time around 6 months up to 1 year. To attain and gain the objective of RGI program lies in the channels and medium of internship in enhancing and developing student competence. The successful alumni and students are consciously being motivated to be a businessperson and need to 458 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 further develop and improve their own skill and competence via the training and mentorship provided by RGI start up business incubator program. The participants of such program are highly expected to possess a skill and competence ability applicable with personal micro and small business start-up. Nurturing and raising micro and small business start-up for the unemployment through RGI business incubator involves a large amount of monetary and social capital. The very early steps of micro and small business start-up might be not profitable and generating capital return for investors of business incubators. The micro and small business start-up can survive and sustain life cycle of lucrative business, then these business embryos are feasible to take up commercial financing schemes provided by RGI business incubator using productive waqf. The most precious assistance lies on human capital or entrepreneurship expertise mentoring RGI small and business start-up. The potential commercial contract varies according to the prospects and viability of business projects ranging from lease financing (ijarah munthiyah bitamlik /IMBT), rental scheme, selling scheme (murabahah), and profit and loss sharing (mudharabah). The RGI program being initiated by Al Azhar Indonesia has been complementing the poverty alleviation program being run and managed by government. Based on current zakat management system in Indonesia, the integrated programs of zakat distribution and poverty eradication are institutionally separated between ministries and autonomous bodies. In addition, Indonesia government along with its recognition on encouragement toward philanthropy donation into taxation system (exemptional part of income tax) is essential to consider and realize the structured and coordinated database programs. The vulnerable poor groups and families should be under good care of government office program and philanthropy institution like Al Azhar Peduli Umat via RGI programs. The role of philanthropy programs is to enhance and support the poverty alleviation government program and not to eliminate or replace the essential and substantial government program. The philanthropy, charity and non-government organization alike need to be concentrated on thematic program such as linking young unemployment and micro business startup. References Abdul Hamid Mar Iman, Mohammad Tahir Sabit Haji Mohammad, (2017) "Waqf as a framework for entrepreneurship", Humanomics, Vol. 33 Issue: 4, pp.419-440, Accessed at https://doi.org/10.1108/H-01-2017-0015 Babbie, E. (2007), The Practice of Social Research, Eleventh Edition, Thompson Higher Education, 10 Davis Drive, Belmont, CA 94002-3098 USA Budiman, M.A. (2014), The Significance of Waqf For Economic Development, Journal of Equilibrium, Volume 2, No.1, Juni 2014, Accessed at http://journal.stainkudus.ac.id/index.php/equilibrium/article/view/718 Creswell, J. (2003), Research Design: Qualitative, Quantitative, and Mixed Methods Approaches, Sage, Thousand Oaks Duasaa, J., and Thaker, M.A., (2017) “Proposed Integrated Cash Waqf Investment Model for Micro Enterprises in Malaysia: An Empirical Analysis”, Journal of Islamic Philanthropy & Social Finance; Vol.1, No.2; 2017 eISSN: 2590-3942 Published by Center for Islamic Philanthropy & Social Finance Farhana, M.S., Asmak Ab Rahman, Sabitha Marican, (2014) "The role of share waqf in the socioeconomic development of the Muslim community: The Malaysian experience", Humanomics, Vol. 30 Issue: 3, pp.227-254, https://doi.org/10.1108/H-12-2012-0025 459 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Gustani and Ernawan, D.A. (2016), Cash Waqf as an Alternative Source of Islamic Microfinance Institution’s Capital in Indonesia, Journal of Islamic Economics Lariba (2016). vol. 2, issue 2: 15-24 Page 15 of 24, Accessed at https://doi:10.20885/jielariba.vol2.iss2.art2 Indonesia Statistic Bureau, (2019), Economic Social Data, Monthly Report 104 Edition, January 2019, Accessed at www.bps.go.id Magda Ismail Abdel Mohsin, (2013) "Financing through cash-waqf: a revitalization to finance different needs", International Journal of Islamic and Middle Eastern Finance and Management, Vol. 6 Issue: 4, pp.304-321, Accessed at https://doi.org/10.1108/IMEFM-082013-0094 Pramanik, A.H. et.al (2015), Integration of Waqf And Islamic Microfinance For Poverty Reduction: Case Studies of Malaysia, Indonesia and Bangladesh, Editors: Savaş Alpay and Mohamed Aslam Haneef, 5 The Statistical, Economic and Social Research and Training Centre for Islamic Countries (SESRIC) and International Islamic University Malaysia (IIUM), Gombak, Kuala Lumpur, Accessed at www.sesric.org/files/article/501.pdf Raimi, L. (2013), Tackling Poverty Crisis in the Muslim Majority Nations (MMNs): The FaithBased Model (FBM) as an Alternative Policy Option, Advanced Journal of Business Management and Entrepreneurship Vol. 1(001), pp. 001-012, November 2013 ©2013 Advanced Journals http://www.advancedjournals.org/AJBME Raimi, L. Ashok Patel, Ismail Adelopo, (2014) "Corporate social responsibility, Waqf system and Zakat system as faith-based model for poverty reduction", World Journal of Entrepreneurship, Management and Sustainable Development, Vol. 10 Issue: 3, pp.228-242, Accessed at https://doi.org/10.1108/WJEMSD-09-2013-0052 Sadeq, A.H.M. (2002) "Waqf, perpetual charity and poverty alleviation", International Journal of Social Economics, Vol. 29 Issue: 1/2, pp.135-151, Accessed at https://doi.org/10.1108/03068290210413038 Shabana Hasan (2011), Role of Waqf in Enhancing Muslim Small and Medium Enterprises (SMEs) in Singapore, 8th International Conference on Islamic Economics and Finance, Center for Islamic Economics and Finance, Qatar Faculty of Islamic Studies, Qatar Foundation, Accessed at http://www.iefpedia.com/test/role-of-waqf-in-enhancing-muslim-small-andmedium-enterprises-smes-in-singapore/ Shirazi, Nasim Shah (2014), Integrating Zakāt and Waqf into the Poverty Reduction Strategy of the IDB Member Countries, Islamic Economic Studies Vol. 22, No. 1, May, 2014 (79-108) DOI No. 10.12816/0004131, Accessed at www.irti.org/English/Research/Documents/IES/003.pdf Thaker, M.A., (2018) "A qualitative inquiry into cash waqf model as a source of financing for micro enterprises", ISRA International Journal of Islamic Finance, Vol. 10 Issue: 1, pp.19-35, https://doi.org/10.1108/IJIF-07-2017-0013 Permanent link to this document: https://doi.org/10.1108/IJIF-07-2017-0013 460 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 COMPARING BETWEEN COST OF CAPITAL IN ISLAMIC BANKING INDUSTRIAL BASED ON WEIGHT AVERAGE COST OF CAPITAL Yosita Mersalia Dina Fitrisia Septiarini Ririn Tri Ratnasari Faculty of Economic and Business, Universitas Airlangga [email protected] [email protected] [email protected] Abstract: This research aims to compare the cost of capital in Islamic commercial banks in Indonesia with the aim of knowing how effective and efficient capital management is. Cost of capital are considered important for the Islamic banking industry because Islamic banking is an intermediate institution between surplus parties and deficit parties. The importance of capital costs because the cost of capital fuctions as a benchmark for an investment or financing received or rejected, and the cost of capital is also used to make decisions in the field of capital budgeting. The caculation method used in this research is WACC (Weight Average Cost of Capital), with comparison test used is ANOVA One Way test. The results of this research that there are differences in the cost of capital in Islamic commercial banks in Indonesia. The difference in cost of capital is caused by the profit sharing by banks varying, zakat and dividens paid to shareholders are also different. The cause of the difference in the cost of capital in Islamic commercial banks is also due to the difference in the proportion of capital sources in each bank. Keywords: Cost of Capital, WACC, Capital Budgeting Introduction Indonesia is a country with a majority Muslim population, therefore the national Islamic banking industry continues to experience growth since the establishment of Law No.7 / 1992 concerning a "profit sharing system" which has undergone improvements to Law No. 10 of 1998 concerning the dual banking system in Indonesia. The improvement of the Law was carried out on the basis of the monetary crisis that hit Indonesia in 1998, which proved that transactions with sharia principles were able to avoid the monetary crisis, this was proven by Bank Muamalat. The growth of the Islamic banking industry in the last 10 years has increased by an average of 33.2% (Financial Services Authority, Islamic Banking Roadmap, 2015). The main activity of the bank is as an intermediate institution whose function is to connect the surplus parties with the deficit parties. The surplus is a party that has funds or depositors. While the deficit party is the party that needs funds. Positive growth in the sharia banking industry has led to an average growth of Islamic bank financing in 2013-2017. Increased funding distribution due to Third Party Funds on banks has increased on average, this shows that Islamic banks increasingly gain trust from the public. To gain public trust, Islamic banks need strong capital. In addition to gaining public trust, a strong capital at the bank functions to accommodate the risk of losses that may be faced by banks, because Islamic banking is a sharia financial institution that means profit oriented where the profit of the institution is greatly considered by stakeholders and financial managers. One of the benchmarks 461 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 for measuring capital strength in banks is CAR (Capital Adequacy Ratio). CAR in Islamic banking has increased from 2013-2017, this indicates that the strength of bank capital is getting better because on the other hand the financing channeled by banks is increasing which means the risk is also getting bigger (Financial Services Authority, Sharia Banking Statistics, 2017). The purpose of the bank in managing capital is to protect its ability to carry out its business activities in order to provide returns to shareholders and stakeholders, therefore it is necessary to conduct an optimal capital structure management so that the capital costs charged can be reduced. Capital structure is the comparison of long-term debt with own capital (Sudana, 2011: 143). According to Sutrisno (2011) in Muhamad (2014: 525) the main source of Islamic bank capital is core capital and quasi equity. Core capital is funds originating from shareholders, while quasi equity is Third Party Funds at the bank. Every capital in the bank has a cost that must be borne by the bank called the cost of capital. The cost of capital is very important to be taken into account in funding activities carried out by financial institutions, because the cost of capital functions as a benchmark for an investment that can be accepted or rejected (Muhamad, 2014: 500). In addition to being used as a benchmark for investment, the cost of capital also serves to make decisions in the field of capital budgeting in preparing capital structures. Although the cost of capital in Islamic banks is very important, but not many studies have highlighted how the calculation of capital costs in Islamic banks, especially in Indonesia. Shubber and Alzafiri (2008) conducted research on capital costs in the Kuwait Finance House, Dubai Islamic Bank, Qatar Islamic Bank, and Bahrain Islamic Bank. The study concludes that deposit accounts are not seen as liabilities, because deposit accounts are basically instruments that adhere to the principle of "profit-and-loss-sharing", the conclusion that can be taken further is that the increase in third party funds has a positive effect on EPS ( Earning Per Share). Setyawan and Atahau (2010) examined the cost of capital in Bank Syariah Mandiri by using the WACC (Weight Average Cost of Capital) calculation, the conclusion of the study is that the cost of debt capital is different from the cost of share capital, and the cost of capital is more affected by the cost of debt capital because there is no cost of share capital during the study period. Based on these phenomena and the lack of research on the cost of capital in Islamic banks, in this study I will discuss the comparison of the cost of capital to Islamic Commercial Banks in Indonesia for the period 2013-2017. With the intention to find out the difference in the cost of capital at the Islamic Commercial Bank and so that it can be a reference for determining the capital structure of Islamic Commercial Banks. Theoretical Basis Sharia bank funding sources consist of core capital, quasi equity, and deposit funds (Muhamad, 2014: 116). Core capital is capital originating from shareholders, core capital is divided into three sources, namely paid up capital, reserves, and retained earnings (Muhammad, 2014: 117). Quasi equity is funds recorded in profit sharing accounts (mudharbah) commonly referred to as temporary syirkah funds. Temporary syirkah funds for banks are divided into three, namely general investment accounts (mudharabah mutlaqah), special investment accounts (mudharabah muqayyadah), and mudharabah accounts which usually consist of savings, current accounts and deposits (Muhamad, 2014: 118). Safekeeping funds are third party funds deposited with the bank, wadiah deposit funds are developed 462 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 in the form of checking and savings accounts that are grouped into liabilities. Basically the main source of bank capital consists of core capital and quasi equity. Funding sources for Islamic banks can be divided into cheap funds and expensive funds. Low-cost funds are funds deposited in banks that do not create an obligation for banks to provide fees, or small fees, whereas expensive funds are funds held in banks that create an obligation for banks to provide compensation, or services provided big. Safekeeping funds, demand deposits, and savings are classified as low-cost funds, while time deposits are classified as expensive funds (Sari, 2016). Financial managers in companies and other financial institutions have three main objectives, namely deciding investment decisions, profit sharing decisions, and investment decisions. One of the most important aspects of deciding funding decisions is the cost of capital. There are three reasons why the cost of capital is a very important topic, the first is to maximize the value of the company, the second in order to make the right decisions in the field of capital budgeting. The third variety of other decisions taken by financial managers, including those relating to leasing, repayment of bonds, and working capital policies (Weston and Brigham, 1990: 18). The method of calculating the cost of Islamic capital uses the WACC (Weight Average Cost of Capital) by calculating the costs of each source of capital of a financial institution or company. Islamic financial institutions, especially Islamic banking, are not permitted to use components of debt capital and preferred shares. Islamic bank capital resources consist of core capital, quasi equity, and deposit funds. So that the capital costs incurred by Islamic banks in the form of dividends for core capital sources, in the form of profit sharing for quasi equity, and wadiah bonuses for deposit funds. With the following formula (Setyawan and Atahau, 2010). 𝑊𝐴𝐶𝐶 = 𝑊𝑑 𝐾𝑑 (1 − 𝑇) + 𝑊𝑒 𝐾𝑒 Tax is represented by "T". Ke is the cost of capital for equity calculated by the formula Ke = z + d + g, where "z" is zakat, "d" is devidend yield, "g" is dividend growth. Kd is the capital cost of quasi equity and deposit funds with a formula Kd = (DtX1) + (StX2) + (ItX3) + (WtX4), where Dt, St, and It are profit sharing of mudharabah deposits, mudharabah savings, bound investments or demand deposits mudharabah, while Wt is a wadiah bonus. X1, X2, X3, X4 are relevant weights from mudharabah deposits, mudharabah savings, bound investments or mudharabah demand deposits, and wadiah funds. We and Wd are weights of equity and quasi equity. In this case, the formula for calculating dividend yield (d) and the expected level of annual dividend growth (g) is needed because in the bank's financial statements the two elements are not mentioned. So that the following formulas are obtained (Saragih et al, 2005: 155). 𝑔 = 𝑅𝑂𝐸 𝑋 𝑅𝑎𝑠𝑖𝑜 𝑅𝑒𝑡𝑒𝑛𝑡𝑖𝑜𝑛 ROE is Return on Equity and Retention Ratio = 1 - Payout Ratio 463 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Methodology This research is a quantitative research and included as a comparative casual research. This study compared the cost of capital in eleven Sharia Commercial Banks in Indonesia for the 2013-2017 period. The sample used in this study is only eleven BUS because BUS which has carried out its activities based on sharia principles for the past five years is only eleven BUS. The eleven BUS consists of Bank Syariah Mandiri, Bank BNI Syariah, Bank Muamalat, Bank BRI Syariah, BCA Syariah Bank, Bank Bukopin Syariah, Bank Maybank Syariah Indonesia, Bank Mega Syariah, Bank Panin Dubai Syariah, Bank Victoria Syariah, and BJB Syariah Bank . The data sources used in this study are secondary data obtained from the financial statements of each sharia public bank taken from the official website of Islamic commercial banks in Indonesia. The data in the study are panel data which is a combination of time series data and cross section data.The analysis technique used to calculate the value of the WACC in eleven Islamic public banks with the formula: 𝑊𝐴𝐶𝐶 = 𝑊𝑑 𝐾𝑑 (1 − 𝑇) + 𝑊𝑒 𝐾𝑒 After calculating the WACC value of eleven Islamic public banks and knowing the results, a descriptive statistical analysis test was conducted. Descriptive statistical tests are used to describe the WACC value of each Sharia Commercial Bank. The values described include the minimum value, maximum value, standard deviation, and WACC average on the BUS. And proceed with conducting data normality tests that aim to find out whether the data can be said to be normal or not (Santoso, 2003). Because normal data is a condition for conducting a comparative test. Data normality test using shapiro Wilk test, where if the probability value is <0.05, the data is not normally distributed, and if the probability value> 0.05 the data is normally distributed. After knowing the data is normally distributed, then a different test is carried out using the One-Way ANOVA test because the samples in this study were more than two samples. One-Way ANOVA test to find out there are differences in the cost of capital in BUS. If the probability value is> 0.05 then there is no difference, and if the probability value is <0.05, there is a difference in the cost of capital on the BUS. 464 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Findings And Discussions The WACC value on eleven BUS is shown in diagram Figure 1. 12 10 8 6 2013 4 2014 2 2015 0 Source: Research Data 2016 2017 Figure 1. WACC value for BUS 2013-2017 Figure 1 shows that the WACC in sharia commercial banks tends to fluctuate because the Islamic commercial bank uses a relatively more fluctuating principle of profit sharing because the profit sharing principle does not determine definite returns. Figure 1 also shows that the Sharia Maybank Bank has the lowest WACC of eleven BUSs where the WACC is below 3% for five years. And the BJB Syariah Bank has the highest WACC where in 2013 it reached 10%. Descriptive statistical analysis is shown in Table 1. Table 1. Results of Descriptive Analysis Std. N Mean Deviation Std. Error Minimum Maximum Bank Syariah Mandiri 5 ,02982 ,003291 ,001472 ,025 ,034 Bank BNI Syariah 5 ,02587 ,003601 ,001610 ,022 ,030 Bank Muamalat 5 ,03217 ,007249 ,003242 ,021 ,040 Bank BRI Syariah 5 ,03911 ,012681 ,005671 ,031 ,061 Bank BCA Syariah 5 ,03312 ,002279 ,001019 ,029 ,035 Bank Syariah Bukopin 5 ,04155 ,014730 ,006587 ,019 ,056 Bank Maybank Syariah 5 ,01448 ,007492 ,003351 ,006 ,023 Bank Mega Syariah 5 ,04786 ,012146 ,005432 ,039 ,068 Bank Panin Dubai Syariah 5 ,04443 ,010445 ,004671 ,033 ,062 Bank Victoria Syariah 5 ,05693 ,018280 ,008175 ,037 ,078 Bank BJB Syariah 5 ,06812 ,025581 ,011440 ,043 ,102 Total 5 ,03940 ,018332 ,002472 ,006 ,102 Source: SPSS 22 Processed Products 465 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Table 1 shows the average WACC in eleven sharia commercial banks of 3.94%. In accordance with Figure 1, the bank that has the highest WACC average is Syariah BJB Bank which is worth 6.81% while the bank that has the lowest WACC average is Maybank Syariah Bank which is worth 1.45%. Similarly, the minimum value of 0.6% is owned by Bank Maybank Syariah in 2013, and the maximum value of 10.2% is owned by Bank BJB Syariah in 2013. The next test carried out was the normality test of Shapiro Wilk. Table 2 shows that BRI Syariah Bank and BCA Syariah Bank have data that is not normally distributed with a significance value of Bank BRI Syariah of 0.011 and a significance value of BCA Syariah Bank of 0.006 which means the probability value is <0.05. In accordance with the One-Way ANOVA test conditions where the tested data must be normally distributed, the BRI Syariah Bank and BCA Syariah Bank cannot be tested in the ANOVA test. The results of the Shapiro Wilk normality test are shown in Table 2. Table 2. Shapiro Wilk Test Results Shapiro-Wilk Bank Umum Syariah Statistic Df Sig. WACC Bank Syariah Mandiri ,979 5 ,929 Bank BNI Syariah ,940 5 ,666 Bank Muamalat ,910 5 ,469 Bank BRI Syariah ,704 5 ,011 Bank BCA Syariah ,679 5 ,006 Bank Syariah Bukopin ,933 5 ,617 Bank Maybank Syariah ,870 5 ,266 Bank Mega Syariah ,814 5 ,104 Bank Panin Dubai Syariah ,849 5 ,190 Bank Victoria Syariah ,912 5 ,478 Bank BJB Syariah ,866 5 ,253 Source: SPSS 22 Processed Products Keterangan Normal Normal Normal Not Normal Not Normal Normal Normal Normal Normal Normal Normal While nine sharia commercial banks consisting of Bank Syariah Mandiri, Bank BNI Syariah, Bank Muamalat, Bank Syariah Bukopin, Sharia Maybank Bank, Bank Mega Syariah, Bank Panin Dubai Syariah, Bank Victoria Syariah, and Bank BJB Syariah have significant values> 0, 05 then the nine banks have the feasibility to be tested in the One-Way ANOVA test. The results of the One-Way ANOVA test are shown in Table 3. Table 3. Test Result of ANOVA One-Way Sum of Squares df Mean Square F Between Groups ,011 8 ,001 7,678 Within Groups ,006 36 ,000 Total ,017 44 Source: SPSS 22 Processed Products Sig. ,000 Table 3 shows that the F value of the WACC count is 7.678 with a probability of 0,000, which means <0.05, then nine BUSs have different WACCs. So the conclusion is that there are differences in the cost of capital in Sharia Commercial Banks in Indonesia for the 2013-2017 period. 466 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The factors that caused the WACC difference in banks are the weight of each Islamic bank capital source and the different capital costs for each bank. WACC calculations use equity, quasi equity, and wadiah funds with capital costs of zakat, dividends, dividend growth, profit sharing, and wadiah bonuses. To find out the causes of differences in WACC on Islamic banks, it is necessary to look at the components of WACC calculations one by one. The WACC difference in sharia commercial banks when viewed from the side of the cost of equity is found in the profit sharing provided and the respective weight of quasi equity. To be able to see the difference in the cost of quasi equity (Kd), Table 4 is made. Tabel 4. Statistik Deskriptif Biaya Kuasi Ekuitas (Kd) N Bank Syariah Mandiri 5 Bank BNI Syariah 5 Bank Muamalat 5 Bank Syariah Bukopin 5 Bank Maybank Syariah 5 Bank Mega Syariah 5 Bank Panin Dubai Syariah 5 Bank Victoria Syariah 5 Bank BJB Syariah 5 Total 45 Source: SPSS 22 Processed Products Mean Std. Deviation ,02779 ,003325 ,02336 ,003677 ,02777 ,006338 ,04155 ,014730 ,01448 ,007492 ,04410 ,012483 ,04197 ,011214 ,05693 ,018280 ,04196 ,011071 ,03555 ,015892 Minimum ,023 ,019 ,017 ,019 ,006 ,035 ,033 ,037 ,029 ,006 Maximum ,032 ,028 ,033 ,056 ,023 ,064 ,062 ,078 ,054 ,078 Table 4 contains information about the average, the minimum value, and the maximum value of the quasi-equity costs of each BUS. The BUS which has the lowest average quasi-equity cost is Maybank Syariah Bank which is equal to 1.44%. This is because the Sharia Maybank Bank uses more core capital to carry out its operations. In quasi-equity Sharia Maybank Banks use deposits more, but when compared to other BUS, Maybank Sharia Banks tend to have a small portion of profit sharing, which is an average of 4.85%. Bank Maybank also did not give wadiah bonuses to customers during the past five years, and did not provide mudharabah savings profit sharing because there was no fund collection by the Sharia Maybank Bank through mudharabah savings, so that caused the lowest quasiequity of Sharia Maybank Banks among nine other BUSs. If you see a small portion of the profit sharing ratio of mudharabah deposits, it can also be due to the Maybank Syariah Bank experiencing losses during 2015 to 2016, because basically the profit sharing ratio provided is in accordance with the initial agreement and the amount of profit obtained by the bank. Sharia Commercial Banks which have the lowest average quasi-equity capital cost in the second position are Bank BNI Syariah, which is equal to 2.3%. Unlike the Maybank Syariah Bank, BNI Syariah Bank is more likely to use quasi-equity funds and wadiah funds for its operational activities. Bank BNI Syariah tends to have a balanced proportion between temporary syirkah funds and wadiah funds, which is 50.33% for mudharabah deposits, 29.4% for mudharabah savings, 1.58% for mudharabah demand deposits, and 18.61% for wadiah funds. So that the cost of capital charged is not too large because there is a distribution of revenue sharing between low-cost funds and expensive funds, banks are not charged with capital costs on expensive funds. 467 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Sharia Commercial Banks which have the highest average quasi-equity capital cost are Bank Mega Syariah, which is equal to 4.4%. Mega Syariah Bank is more likely to utilize quasi equity than core capital in carrying out its operations. Mega Syariah Bank also tends to collect mudharabah deposit funds which are included in the category of expensive funds, amounting to 79.77%, indirectly it can be said that the operations of Mega Syariah Bank are funded by mudharabah deposits. When Bank Mega Syariah has a large portion of expensive funds, the cost of quasi equity is also large due to the level of profit sharing of deposits. In this case, Mega Syariah Bank is considered less effective in managing its capital sources. These things also applied to other sharia commercial banks that have a different proportion of funding sources and different profit sharing ratios. In quasi-equity (Kd) these two factors cause differences in WACC in Islamic Commercial Banks. Regarding cheap funds and expensive funds, basically cheap funds and expensive funds have the same benefits, which can be used for banking operations, used to fund bank asset activities. The purpose of funding the activities of bank assets is to obtain profits which will later be used to divide the profit sharing ratio agreed upon between the bank and the customer. If banks tend to have a high proportion of expensive funds, the cost of capital to banks will be high because more is used to pay for expensive funds. If banks tend to have cheap funds, the cost of capital to the bank will be small because more is used to pay low-cost funds and will be more profitable for the bank. To be able to see the difference in WACC in terms of capital cost of equity (Ke), that is to see how Islamic banks pay zakat and dividends, as well as dividend growth expected by capital owners. Table 5 provides information about zakat paid by banks from 2013-2017. Table 5. Zakat Payments By Islamic Commercial Banks 2013-2017 Islamic Commercial Bank 2013 2014 2015 2016 Bank Syariah Mandiri 2,50% 2,50% 2,50% 2,50% Bank BNI Syariah 2,53% 2,51% 2,50% 2,28% Bank Muamalat 4,07% 12,01% 1,31% 1,60% Bank Syariah Bukopin 0,00% 0,00% 0,00% 0,00% Bank Maybank Syariah 0,00% 0,00% 0,00% 0,00% Bank Mega Syariah 2,50% 2,73% 2,50% 2,50% Bank Panin Dubai Syariah 0,00% 2,50% 2,56% 2,50% Bank Victoria Syariah 0,00% 0,00% 0,00% 0,00% Bank BJB Syariah 0,00% 2,06% 0,00% 0,00% Source: Research Data 2017 2,50% 2,75% 3,34% 0,00% 0,00% 2,50% 0,00% 0,00% 0,00% Table 5 shows that Sharia Commercial Banks are uncertain in making zakat payments, even though in Islam it has been determined that the payment of zakat is 2.5% of profit, but BUS does not always pay zakah of 2.5%. In fact, there are some BUSs that have not paid zakat for 5 years, namely the Bukopin Syariah Bank, Sharia Maybank Bank, and Victoria Syariah Bank. Maybank Syariah Bank and Victoria Syariah Bank themselves do not pay zakat due to several years of loss. If the bank pays zakat, the cost of equity capital will increase, but if the bank does not pay zakat, the cost of equity capital is small. Not paying zakat which is an obligation for Islamic banks can provide an unfavorable view of the bank, because it can reflect losses experienced by the bank and if there is no loss, the bank has violated sharia compliance. If seen from the payment of zakat, there is no 468 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 significant difference regarding the cost of equity capital because the BUS has fulfilled the obligation to pay zakat of 2.5%. Almost all Sharia Commercial Banks do not pay dividends to shareholders. Sharia Commercial Banks that pay dividends only Bank Muamalat in 2016 amounted to 5% and Syariah BJB Bank in 2013 amounted to 41.5%, in 2014 amounted to 0.20%, in 2015 amounted to 35.97%. So when viewed from dividend payments there is no fundamental difference because the average Islamic bank does not pay dividends during the period 2013-2014. Dividend growth that investors expect is related to dividends paid by banks, so that those who have dividend growth costs are banks that pay dividends, namely Bank Muamalat and Syariah BJB Bank. Bank Muamalat has dividend growth of 2.85%. BJB Syariah Bank has dividend growth of 2.72% in 2013, 3.46% in 2014, and 0.59% in 2015. Like zakat and dividend payments, dividend growth does not show a fundamental difference in the cost of equity capital. Table 6 shows descriptive statistics for the cost of equity capital (Ke) in banks. Table 6. Descriptive Statistics of Cost of Equity Capital in BUS Period 2013-2017 Bank Umum Syariah Mean Minimum Maximum Bank Syariah Mandiri 0,20% 0,19% 0,21% Bank BNI Syariah 0,25% 0,21% 0,31% Bank Muamalat 0,44% 0,09% 0,82% Bank Syariah Bukopin 0,00% 0,00% 0,00% Bank Maybank Syariah 0,00% 0,00% 0,00% Bank Mega Syariah 0,38% 0,23% 0,48% Bank Panin Dubai Syariah 0,25% 0,00% 0,44% Bank Victoria Syariah 0,00% 0,00% 0,00% Bank BJB Syariah 2,62% 0,00% 6,43% Source: Research Data Table 6 has shown that the Sharia BJB Bank has the highest cost of equity capital (Ke) because Sharia BJB Bank pays zakat, dividends, and dividends dividends. The second BUS which has the highest average cost of capital for equity is Bank Muamalat. Like the Syariah BJB Bank, Bank Muamalat has a high cost of equity capital due to distributing dividends in 2016, and it is well known that in 2014 Bank Muamalat paid zakat by 12%. But basically dividend distribution means that the bank is in good condition because of its surplus net income so that it can distribute dividends to shareholders. However, there are several banks that have a capital cost of equity (Ke) of 0%, the BUS consists of Bank Bukopin Syariah, Sharia Maybank Bank, and Victoria Syariah Bank which has a capital cost of equity (Ke) of 0% for five consecutive years from 2013-2017. As well as several BUS that have a value of 0% in a given year, namely Bank Mega Syariah in 2013 and 2017, and BJB Syariah Bank in 2016-2017. The capital cost of equity (Ke) is 0% because BUS does not pay zakat and dividends to shareholders. The reason for not paying dividends to shareholders is that when the GMS (General Meeting of Shareholders) the stakeholders agree not to distribute dividends because the stakeholders choose all net income to be considered as retained earnings. If viewed based on the proportion of capital, the average BUS uses more quasi equity than its core capital. This makes the cost of capital for equity owned by BUS very small, because most BUSs do 469 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 not distribute dividends to shareholders, BUS only carries out its obligations in paying zakat. So that for the cost of capital over equity there is no significant difference between BUS because during the 2013-2017 period almost all BUSs carry out their obligations to pay zakat, and almost all BUSs do not pay dividends to shareholders. The conclusion that can be drawn from this study is the difference in WACC in Syriah Commercial Banks due to the different results given to customers, and the policies of each bank in utilizing its capital sources. Basically a small WACC does not necessarily symbolize the bank's performance in choosing its investment or financing to get a profit. Like the Sharia Maybank Bank which has the smallest WACC not because it is right in choosing an investment, but on the contrary due to a loss, it cannot pay the obligations of zakat and dividends so the capital costs are small. WACC is well managed if all components in the WACC calculation are paid, in this study almost all BUSs do not pay their dividends, even though the investor's goal is to invest in the bank to get dividends. Likewise with customers who invest their funds in BUS with the aim of obtaining profit sharing in the future. BUS can be said to be effective and efficient if it uses more cheap funds for asset activities funded by banks than utilizes expensive funds. By using low-cost funds, banks have lower costs for quasiequity and can generate greater profits. However, if the BUS uses more of its own capital (equity) for asset activities that are funded by banks, the bank's performance is not good in terms of raising funds, and the bank's risk is also greater because of the absence of risk spread. Therefore managing capital by calculating the cost of capital is very important for the sustainability of banking activities as an intermediary between the surplus party and the deficit party, so as to continue to generate profits for both parties, investors and the bank itself. In the Qur'an it has been mentioned the importance of managing finance in Surah Al-Luqman verse 34 as it reads. Translation: Surely Allah, Ever He, has in His Providence knowledge of the Hour; and He sends down succoring (rain); and He knows what is in the wombs; and in no way does any self realize what it will earn tomorrow, and in no way does any self realize in whichever land it will die. Surely Allah is Ever-Knowing, Ever-Cognizant.[1187] That means: the human being cannot know for sure what he will try tomorrow or what he will get, however they are obligated to get it. The results of the study are there are differences in the cost of capital in Islamic Commercial Banks in Indonesia in the period 2013-2017. The results of this study support the previous research conducted by Tri Wahyuni (2014) which states that there are differences in the cost of capital of BPRS between regions in Indonesia in 2011-2012. 470 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Conclusions The main capital sources of Islamic banks consist of core capital, quasi equity and wadiah funds. In calculating capital costs on Islamic banks the components included in capital costs are zakat, dividends, and dividend growth for capital costs for core capital (Ke), for capital costs for quasi equity (Kd) is the profit sharing given to customers on account- profit sharing accounts (mudharabah), and capital costs for wadiah funds are wadiah bonuses. Based on the One-Way ANOVA output shows that F count is 7.678 with a probability of 0.000 which means probability <0.05. Then there is a difference in the cost of capital in Sharia Commercial Banks in Indonesia for the period 2013-2017. The WACC differences in Sharia Commercial Banks are most prominent due to capital costs for quasi equity and wadiah funds. Each Sharia Commercial Bank provides different levels of profit sharing to its customers because there are profit and loss factors experienced by the bank. The conclusion that can be drawn. The WACC difference in Islamic Commercial Banks when viewed from the side of the cost of capital over equity (Ke) there is no significant difference. This is due to the fact that during the 2013-2017 period Sharia Commercial Banks mostly carried out their obligations to pay zakat, and most did not make dividend payments. There are even some banks that have 0% due to not paying zakat and dividends. So that the cost factor of equity capital is difficult to know the difference. The limitation of this study is if the study uses the WACC method which includes components of zakat, dividends, dividend growth, profit sharing, and wadiah bonuses as capital costs. So the limitations of this study are difficult to distinguish small capital costs due to the good performance of banks that can reduce capital costs or the cost of small capital because banks experience losses. If the bank suffers a loss, the bank cannot pay zakat and dividends, and the profit sharing distributed to customers is also small so the capital costs are small. References Keuangan, O. J. (2015). Roadmap perbankan syariah Indonesia. Otoritas Jasa Keuangan, Departemen Perbankan Syariah. Keuangan, O. J. (2017). Statistik Perbankan Syariah Indonesia. Otoritas Jasa Keuangan, Departemen Perbankan Syariah. Muhamad. (2014). Manajemen Dana Bank Syariah. Jakarta: PT RajaGrafindo Persada. Muhamad. (2014). Manajemen Keuangan Syari’ah (Analisis Fiqh & Keuangan). Yogyakarta: UPP STIM YKPN Saragih, F. D., Manurung, A. H., & Manurung, J. (2005). Dasar-Dasar Keuangan Bisnis Teori dan Aplikasi. PT. Elex Media Komputindo, Jakarta. Sari, N. (2016). Manajemen Dana Bank Syariah. Al-Maslahah Jurnal Ilmu Syariah, 12(1). Setyawan, I., & Atahau, A. D. R. (2010). Cost of Capital Pada Bank Syariah Mandiri Periode 20042008. Jurnal Keuangan dan Perbankan, 14(1), 142-155. Shubber, K., & Alzafiri, E. (2008). Cost of capital of Islamic banking institutions: an empirical study of a special case. International Journal of Islamic and Middle Eastern Finance and Management, 1(1), 10-19. Sudana, I. M. (2011). Manajemen Keuangan Perusahaan Teori dan Praktik. Erlangga. Jakarta. 471 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Wahyuni, Tri. (2014). Analisis Perbandingan Biaya Modal BPRS Antar Wilayah di Indonesia Tahun 2011-2012. Skripsi. Weston, J. F., & Brigham, E. F. (1990). Essentials of Managerial Finance, ninth edition, vol 2. Jakarta: Erlangga. 472 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 HISBAH DALAM AGIHAN DANA ZAKAT MELALUI KONSEP WAKALAH OLEH INSTITUSI ZAKAT: KAJIAN DI WILAYAH PERSEKUTUAN Faizul Shaiffe 1 Shahir Akram Hassan2 1 Pusat Pungutan Zakat - Majlis Agama Islam Wilayah Persekutuan, Malaysia ([email protected]) Pengarah, Pusat Kajian Pengurusan Pembangunan Islam (ISDEV), ([email protected]) 2 Abstrak: Institusi Pengurusan zakat merupakan institusi sosio ekonomi umat Islam yang merupakan salah satu teras dalam melaksanakan kewajipan berzakat dan menyuburkan filantropi Islam. Kewajipan yang perlu dilaksanakan dan diuruskan secara holistik terhadap pungutan dan agihan yang efisien. Boleh dikatakan seperti terdapat hubungan antara peningkatan kutipan zakat dengan keberkesanan agihan zakat. Sejajar dengan itu, suatu mekanisme agihan melalui kaedah wakalah zakat telah mula dilaksanakan di beberapa institusi zakat di Malaysia. Wakalah merupakan dasar pengembalian wang zakat oleh Institusi Zakat kepada entiti (individu, syarikat, majikan dan institusi pengajian tinggi) yang membayar zakat untuk diagihkan semula kepada asnaf yang layak. Kaedah agihan secara wakalah ini merupakan suatu inisiatif perkongsian pintar melalui keterlibatan para muzzaki (orang yang mengeluarkan zakat) untuk turut serta dalam proses agihan zakat. Oleh kerana agihan dana zakat dilakukan sendiri oleh muzzaki maka aktiviti pengawalan (hisbah) terhadap agihan dana zakat melalui konsep wakalah perlu mempunyai keseragaman yang standard agar dana zakat dapat diagihkan dengan efesien. Kajian ini memilih Wilayah Persekutuan kerana keunikan dwi sistem yang diamalkan iaitu kutipan diuruskan oleh PPZ-MAIWP dan agihan pula oleh BaitulmalMAIWP. Dengan tujuan tersebut, kajian ini mempunyai dua objektif. Pertama, mengenal pasti perlaksanaan kaedah wakalah. Kedua, menganalisis aktiviti pengawalan (Hisbah) agihan zakat melalui konsep wakalah ini. Kajian ini mengkaji segala gerak kerja serta dokumen yang terlibat dalam proses ini. Hasil kajian mendapati pengurusan wakalah ini masih lagi baharu dan perlu diberi perhatian terhadap pengurusan dan pengawalannya (hisbah) supaya selaras dengan maqasid zakat. Kata Kunci:Wakalah, Zakat, Hisbah, Muzzaki, Agihan semula 473 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 1. Pendahuluan Perkembangan institusi zakat di Malaysia menunjukkan kutipan zakat meningkat dengan kadar yang berkembang setelah di urus tadbir secara profesional melalui pengkorporatan yang bermula seawal 1991 oleh Wilayah Persekutuan dan seterusnya diikuti oleh negeri lain (Laporan Jubli perak 19902015 PPZ-MAIWP). Peningkatan hasil kutipan zakat ini membolehkan dana agihan zakat dapat diagih secara meluas dan menyeluruh. Hasilnya, skim agihan yang diperkenalkan dapat dipelbagaikan oleh institusi zakat bagi memastikan kebajikan dan kelangsungan kehidupan asnaf terus terbela. Keberkesanan institusi zakat dalam menguruskan zakat perlu dilihat kearah yang positif. Dengan kepelbagaian pengiktirafan yang diterima dalam pengurusan kewangan ia menjadi suatu penanda aras yang dana agihan zakat mempunyai pengawalan (hisbah) yang berintegriti. Dana agihan zakat yang dilakukan oleh pihak institusi zakat secara umumnya diketahui mempunyai sistem pengawalan (hisbah) yang baik dengan mempunyai kawal selia audit dalaman dan luaran3. Namun begitu tidak semua agihan dana zakat dilakukan secara langsung kepada asnaf oleh institusi. Ini dibuktikan dengan wujudnya kaedah agihan wang zakat melalui konsep WAZA4. Konsep WAZA ialah pihak institusi zakat memberi kuasa kepada para muzakki (Individu, Syarikat, Majikan dan IPT) untuk melaksanakan agihan zakat secara perkongsian pintar. WAZA ini diuruskan sendiri oleh pihak muzzaki yang memohon untuk menerima watikah pelantikan oleh institusi zakat. Seharusnya sistem pengawalan (hisbah) dana zakat terhadap perlaksanaan WAZA ini harus diberi keutamaan sama penting sepertimana pengawalan (hisbah) yang berlaku terhadap agihan dana zakat secara langsung oleh institusi zakat. Sebarang kesilapan dalam agihan akan menyebabkan berlaku ketidaksempurnaan dalam ibadah zakat tersebut. Di Malaysia pengurusan institusi zakat mempunyai tiga jenis struktur pengurusan Zakat; i). Pengurusan Zakat Secara Langsung, ii). Pengurusan Zakat Secara Tidak Langsung dan iii). Pengurusan Zakat Secara Dwi-Sistem. Justeru bagi melihat struktur ini secara mendalam maka sewajarnya untuk kita melihat perbezaan struktur tersebut. i). Pengurusan Zakat Secara Langsung Struktur pengurusan zakat secara langsung ialah institusi zakat ditadbir sepenuhnya oleh Majlis Agama Islam Negeri (MAIN), dimana kuasa eksekutif dibawah pengurusan tertinggi MAIN. Institusi zakat diurus dan ditadbir melalui cabang unit, bahagian atau jabatan dalam pengurusan MAIN tersebut. Ini merupakan pengurusan secara langsung iaitu pihak MAIN tidak melantik mana-mana pihak untuk menjadi wakil kutipan ataupun agihan zakat bagi negeri tersebut. Antara contoh negeri yang mengamalkan pengurusan zakat secara langsung ialah negeri Negeri Sembilan, Johor, Terengganu, Kelantan, Perak, Kedah, Perlis, Sabah, dan Sarawak . ______________________________________________________________ 3. Laporan Kewangan MAIWP sentiasa dipantau oleh Jabatan Audit Negara dan Jawatankuasa Perundingan Hukum Syara’ Wilayah Persekutuan. 4. Selepas ini istilah kaedah agihan Wakalah Zakat dijelaskan dengan singkatan kepada WAZA sepanjang penjelasan dalam kajian ini. Tujuan singkatan dilakukan adalah untuk memberikan kemudahan dalam perbincangan ini. iii). Pengurusan Zakat Secara Dwi-Sistem. Struktur pengurusan zakat secara dwi sistem ialah pihak MAIN hanya mempertanggungjawabkan sebahagian tugas kepada badan lain yang lazimnya anak syarikatnya untuk melaksanakan fungsi kutipan zakat sahaja. Manakala fungsi agihan masih dibawah MAIN. Segala hala tuju agihan zakat 474 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 masih dibawah pihak MAIN sepenuhnya dan hanya fungsi kutipan sahaja yang dialihkan kepada anak syarikatnya. Antara negeri mempratikan amalan ini ialah Wilayah Persekutuan (Kuala Lumpur, Putrajaya,Labuan), Melaka dan Pahang. Secara pratiknya institusi zakat di Malaysia mempunyai tiga corak sistem pengurusan dan pentadbiran yang berbeza. Namun begitu kajian ini tidak akan meneliti terhadap kesan ataupun punca perbezaan tersebut. Walaubagaimanapun kajian ini tertumpu untuk melakukan kajian terhadap pengawalan (hisbah) WAZA oleh Wilayah Persekutuan kerana keunikan sistem pengurusan dwi sistem yang diamalkan oleh institusi tersebut. Kajian ini penting untuk melihat pengawalan (hisbah) terhadap konsep WAZA yang dilaksanakan menepati maqasid zakat itu. 1.1 Latar Belakang Kajian: Majlis Agama Islam Wilayah Persekutuan (MAIWP) Majlis Agama Islam Wilayah Persekutuan (MAIWP) ditubuhkan pada 1 Februari 1974 merupakan agensi yang bertanggungjawab menguruskan hal ehwal Islam di Wilayah Persekutuan Kuala Lumpur, seterusnya Labuan dan Putrajaya turut menyertai Wilayah Persekutuan pada 1984 dan 2001. Bidang utama fungsi MAIWP ialah menguruskan kutipan dan agihan zakat di tiga Wilayah Persekutuan iaitu Kuala Lumpur, Putrajaya dan Labuan. Wilayah Persekutuan mempratikkan dwi-sistem bagi pengurusan zakat di Wilayah Persekutuan, iaitu bidang kutipan zakat diuruskan oleh Pusat Pungutan Zakat-MAIWP dan bahagian agihan pula diuruskan oleh Baitulmal-MAIWP. PPZ-MAIWP berusaha untuk memastikan kutipan zakat sentiasa meningkat bagi memastikan kelestarian agihan zakat oleh pihak Baitulmal-MAIWP. Selain itu pihak Baitumal-MAIWP pula berusaha untuk memastikan bantuan atau agihan zakat dapat memberi impak positif kepada asnaf dengan mewujudkan skim bantuan zakat sebanyak 28 skim bantuan yang inklusif. WAZA merupakan alternatif agihan yang mula diperkenalkan pada tahun 2011 bagi segmen individu dan syarikat atau organisasi kemudian diikuti dengan segmen Institut Pengajian Tinggi IPT pada tahun 2014 dan seterusnya segmen majikan pada tahun 2017 (Laporan Tahunan MAIWP 2014-2017). Berdasarkan jadual 1, kesemua MAIN melalui institusi zakat di Malaysia telah mula memperkenalkan keadah agihan zakat melalui pihak ketiga ini. Pelbagai istilah atau nama yang diberikan namun sebilangan besar institusi zakat menggunapakai konsep Wakalah Zakat dalam konsep agihan. Kaedah ini bertujuan untuk meningkatkan daya kutipan zakat bagi memberi impak kepada kesan agihan disamping suatu inovasi siasah (urus tadbir dan budi bicara) MAIWP dalam memacu kegemilangan ummah (Laporan Tahunan MAIWP 2014). 2. Objektif Kajian Kertas kerja mempunyai dua objektif: i. ii. Mengenal pasti perlaksanaan kaedah WAZA di PPZ-MAIWP dan Baitulmal- MAIWP Menganalisis aktiviti pengawalan (Hisbah) agihan zakat melalui konsep WAZA di PPZ-MAIWP dan Baitulmal-MAIWP 475 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Jadual 1 : Wakalah Negeri-Negeri di Malaysia Negeri Majikan Individu Syarikat IPT Perlis N/ A 50% 50% 50% Selangor 12.50% 37.50% 37.50% 50% Wilayah Persekutuan 12.50% 25% (RM50K) 37.50% 37.50% (RM100K) Kedah N/A 25% (RM10K) 37.50% N/ A Pulau Pinang N/A 30% (RM10K) 30%-37.5% N/ A N/A 37.5% (RM50K) 37.5% (RM50K) N/ A N/A 37.5% (RM50K) 37.50% N/ A 25% N/ A Negeri Sembilan Melaka 25% Kelantan N/A Pahang N/A N/A 37.50% N/ A Sabah N/A N/A 12.5% (RM50K) N/ A Sarawak N/A N/A 12.5% N/A Perak N/A N/A 25% 50% Johor N/A N/A 37.5% N/A Terengganu N/A N/A N/A N/A (RM1K) Sumber: Institusi Zakat Negeri 3. Kajian Lepas Menelusuri pensyariatan zakat, ia telah diwajibkan secara rasminya pada tahun kedua penghijrahan Rasulullah s.a.w ke Madinah (Mustafa al-Khin, Mustafa al-Bugha, & Ali al-Syarbaji, 2006: 4) Penubuhan institusi Baitulmal oleh Nabi Muhammad s.a.w merupakan titik permulaan dalam mengorganisasikan institusi zakat melalui pemusatan kutipan dan agihan secara struktur dan efisien. Kewajipan zakat pada permulaannya berlaku secara berperingkat (tadarruj) (Mujaini 476 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Tarimin, 1995: 3). Semasa di Makkah, zakat hanya dilaksanakan oleh orang-orang kaya dalam kalangan sahabat secara sukarela mengikut kemampuan masing-masing (Hailani Muji Tahir, 2006: 32). Penubuhan institusi baitulmal di awal pemerintahan Islam memberi penekanan pentingnya menguruskan harta zakat secara teratur dalam memastikan pengurusan zakat dapat diuruskan secara efisen dan menyeluruh. Berdasarkan sejarah awal Islam, terdapat beberapa peristiwa bagaimana institusi zakat telah dijadikan medium sebagai perantara yang berkesan dalam mengelola dana zakat. Terdapat dalil Al Quran dan hadis yang dirakamkan demi menunjukkan aktiviti pengorganisasian zakat telah wujud sejak zaman awal Islam. Pertama, menerusi firman Allah S.w.t yang bermaksud: “Ambilah (sebahagian) dari harta mereka menjadi sedekah (zakat), supaya dengannya engkau membersihkan mereka (dari dosa) dan menyucikan mereka (dari akhlak yang buruk); dan doakanlah untuk mereka, kerana sesungguhnya doamu itu menjadi ketenteraman bagi mereka. Dan (ingatlah) Allah Maha Mendengar, lagi Maha Mengetahui” (al-Taubah, 9: 103) Dalam Hadith yang lain Nabi Muhmmad s.a.w telah memerintahkan Abdul Muadz (amil) untuk mengutip zakat di yaman. Daripada Ibnu Abbas Ra huma: Bahasanya Nabi SAW telah mengutuskan Muaz ke Yaman- maka telah dalam sebuah Hadith- an padanya (Bahawasanya Allah telah memfardukan ke atas mereka Zakat yang diambil daripada harta orang-orang kaya dalam kalangan mereka, dan dikembalikan kepada orang-orang dalam kalangan mereka)” (Bukhari no.1485) Sejarah Hadith ini juga merujuk kepada pengorganisasian ibadah zakat yang dilaksanakan oleh pemerintah secara menyeluruh dan diagihkan melalui konsep lokaliti yang lebih berkesan dalam memberi balik manfaat zakat secara setempat. Pada zaman Rasulullah SAW, tugas kutipan zakat diserahkan kepada amil yang dilantik oleh Baginda. Antara para Sahabat yang dilantik oleh Rasulullah SAW sebagai pegawai pengutip zakat atau amil ialah Abu Musa al-Ashari RA, Umar Ibn al-Lutaybah RA, Muaz bin Jabbal RA, Malik bin Nuwairah RA dan lain-lain lagi. Amalan melantik pengutip zakat yang dikenali sebagai al-sa’ie, musaddiq dan amil ini telah menjadi tanggungjawab dan kewajipan pihak pemerintah selepas Rasulullah SAW pada zaman Khalifah Al-Rasyidin sehinggalah ke hari ini (Talib, 2013). Selain itu Keputusan Muzakarah Fatwa Kebangsaan Ke-76 yang bersidang pada 21– 23 November 2006 telah menegaskan bahawa: 477 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 “Meskipun dari segi syarak, mengagihkan zakat secara persendirian tanpa melalui pemerintah adalah sah sekiranya diagihkan kepada asnaf yang layak, tetapi perbuatan melanggar peraturan dan undang-undang pemerintah dalam perkara kebaikan adalah berdosa, kerana di dalam Islam patuh dan taat kepada pemerintah atau Ulil Amri dalam perkara kebaikan adalah wajib.” Menurut Wahid (2009) Kerajaan perlu berperanan dalam mengutip dan mengagihkan zakat sama ada harta yang nyata atau tidak nyata kerana beberapa alasan. Pertamanya wujud individu yang ambil remeh tentang pembayaran zakat. Jika tiada campur tangan oleh kerajaan, maka kemungkinan hak zakat kepada asnaf fakir dan miskin tidak dapat dipenuhi. Keduanya pengagihan zakat oleh kerajaan akan menjaga dan memelihara maruah golongan fakir dan miskin berbanding menerimanya secara terus daripada golongan kaya. Ketiganya jika individu mengagihkan zakat tersebut, ia akan dipengaruhi oleh sikap tertentu yang akan membelakangi konsep pengagihan. Pada masa kini, kuasa bagi mengutip dan mengagihkan zakat telah diserahkan kepada Majlis Agama Islam Negeri (MAIN) seperti yang diperuntukkan dalam Enakmen Pentadbiran Negeri. Terdapat pelbagai bantuan telah disalurkan bagi memastikan golongan asnaf fakir miskin mendapat pembelaan sewajarnya seperti bantuan kewangan/makanan bulanan, bantuan pendidikan, bantuan rumah malah aktiviti-aktiviti ekonomi asnaf telah banyak dilakukan bagi memastikan peningkatan sosio ekonomi di kalangan asnaf (Haji, Shahir, Hajjah & Wahab, 2010). Agihan zakat kepada golongan asnaf memerlukan satu sistem agihan yang berkesan agar setiap pihak merasakan mereka dilayan dengan adil dan saksama. Oleh itu peranan yang dimainkan oleh pihak pengurusan zakat dalam aspek agihan zakat ini penting untuk diberi perhatian (Sanep Ahmad, 2009). Agihan zakat secara wakalah yang diaplikasikan oleh MAIWP merupakan contoh sistem agihan zakat yang amat bagus terutama bagi meningkatkan kutipan zakat disebabkan masyarakat yang mewakili antara empat segmen iaitu individu, IPTA, syarikat dan segmen majikan mendapat peluang untuk mengagihkan sendiri zakat mereka kepada golongan fakir miskin tanpa berdosa mengkut syarat yang ditetapkan ( Atiah Ahmad, Hairunnizam Wahid 2017 ). Justeru kelompongan kajian terhadap pengawalan (hisbah) dana zakat melalui agihan secara wakalah memberi motivasi kepada pengkaji untuk membuat kajian dengan lebih mendalam dan seterusnya memberi nilai tambah kepada pihak institusi zakat dalam memastikan pengawalan (hisbah) dapat direalisasikan dengan integriti. 4. Metodologi Kajian Secara keseluruhan kajian ini mengunakan pendekatan kuantitatif. Data berbentuk kuantitatif diperolehi melalui kedua institusi tersebut. Pengkaji mengkaji garis panduan serta prosuder yang terlibat dalam proses permohonan WAZA ini. Bagi mendapatkan maklumat yang berkaitan, kaedah pengumpulan data dan maklumat melalui dokumen bertulis seperti artikel jurnal, kertas kerja, kertas prosiding, laporan tahunan dan sebagainya. Sumber-sumber ini digunakan bertujuan untuk menganalisis sorotan kajian lepas dan juga maklumat berkaitan institusi-institusi berkenaan. 5. Dapatan Kajian 478 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Dapatan kajian mendapati permintaan keatas WAZA meningkat realtif berbanding tahun sebelumnya. Terdapat dua bahagian terlibat dalam proses WAZA ini. Pertama bahagian permohonan serta promosi diuruskan oleh PPZ-MAIWP manakala bahagian kelulusan, dan susulan di bawah BaitulmalMAIWP. Jadual 2 menunjukkan data WAZA pada tahun 2012-2018 Jadual 2: Data Kutipan, Agihan dan WAZA-MAIWP Tahun KUTIPAN PPZMAIWP (RM Juta) AGIHAN BAITULMALMAIWP (RM Juta) AGIHAN WAZA (RM Juta) % Agihan WAZA * (RM Juta) 2012 402.81 271.97 13.55 4.9% 2013 484.63 328.39 24.57 7.4% 2014 532.92 419.23 37.87 9% 2015 557.64 608.72 43.27 7.1% 2016 580.70 444.72 43.81 9.85% 2017 615.20 462.27 59.13 12.7% *Peratus agihan WAZA berbanding agihan Baitulmal-MAIWP Sumber : Laporan Tahunan MAIWP 2012-2017 5.1 PPZ-MAIWP Tugas PPZ-MAIWP memainkan peranan penting dalam mempromosikan WAZA ini sebagai strategi untuk meningkatkan dana kutipan zakat. Promosi yang dijalankan ialah dengan memperkenalkan WAZA ini sebagai instrumen alternatif bagi membolehkan para pembayar zakat di Wilayah Persekutuan untuk turut serta dalam proses agihan dengan dilantik oleh MAIWP sebagai wakil yang sah untuk melaksanakan agihan. Berdasarkan jadual 3 syarat dan terma bagi individu, Syarikat atau Organisasi, Majikan dan Institusi pengajian Tinggi (IPT) dinyatakan bagi membolehkan para muzzaki dilantik sebagai wakil sah oleh MAIWP. Rajah 1 pula menunjukan tugas PPZ-MAIWP sebagai perantara dalam proses permohonan WAZA ini. Permohonan akhir bagi WAZA ini perlu dibuat pada 30 Januari tahun berikutnya bagi bayaran zakat tahun semasa Jadual 3 : Terma Dan Syarat Kelayakan Lantikan WAZA-MAIWP 479 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Kadar WAZA Syarat Sasaran Asnaf Individu 2/8 25% Jumlah bayaran zakat melebihi RM50,000.00 dan ke atas sahaja. (1) Fakir (2) Miskin Syarikat/ Organisasi 3/8 37.5% Kategori (1) Fakir (2) Miskin (3) Fisabilillah Tiada had bayaran zakat Institusi Pengajian Tinggi 3/8 37.5% (1) Fakir (2) Miskin (3) Fisabilillah (1) Fakir Majikan 1/8 12.5% Jumlah bayaran zakat melebihi RM100,000.00 dan ke atas sahaja. Sumber PPZ-MAIWP Rajah 1 : Carta Alir Proses Permohonan WAZA- MAIWP MULA PEMOHON PPZ 3 Hari Dokumen Lengkap BAITULMAL TIDAK Bayar Zakat kepada PPZMAIWP LENGKAP TIDAK TUTUP FAIL YA 9 Hari KELULUSAN Makluman kepada pembayar (Baitulmal) LULUS Lengkap BAITULMAL KEWANGAN 9 Hari PEMOHON BAITULMAL / PPZ Kemukakan kepada PPZ permohonan (Contoh Surat permohonan boleh diperolehi daripada PPZ-MAIWP) Lengkap BAITULMAL Terima dan panjangkan kepada Baitulmal TAMAT Sumber: Baitulmal-MAIWP 5.2 Baitulmal-MAIWP 480 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Pihak Baitulmal-MAIWP pula merupakan bahagian utama dalam proses WAZA ini. Pihak BaitulmalMAIWP mempunyai kuasa dalam meluluskan sesuatu permohonan WAZA yang diserahkan oleh PPZ-MAIWP. Panduan serta pengawalan (hisbah) dalam urus tadbir WAZA diwujudkan bagi memastikan WAZA dapat dilaksanakan secara sempurna. Para muzzaki yang dilantik akan diberi taklimat tentang proses agihan oleh pegawai Baitulmal-MAIWP. Jadual 4 dan 5 menunjukan lampiran yang disertakan oleh Baitulmal-MAIWP sebagai panduan agihan. Di akhir proses agihan WAZA nanti pihak penerima perlu membuat laporan pengagihan wang zakat dan diserahkan kepada pihak Baitulmal-MAIWP dalam tempoh setahun daripada tarikh surat WAZA diterima. Jadual 4: Kategori Agihan WAZA-MAIWP Bil 1. Kategori agihan Individu Syarat i. Beragama Islam. ii. Warganegara Malaysia dan Pemastautin Tetap. -Bukan warganegara yang beragama Islam boleh dibantu sekiranya bersesuaian. -Bagi tujuan dakwah kepada orang asli yang bukan Islam boleh dibantu. iii. Pendapatan Keluarga tidak melebihi Had Al- Kifayah1 2. Agensi/Pertubuhan i. Agensi/pertubuhan yang berdaftar dengan Pendaftar Pertubuhan dan seumpamanya. ii. Masjid / surau yang berdaftar dengan Jabatan Agama Islam Negeri. iii. IPT dan sekolah yang berdaftar dengan Jabatan / Majlis Agama Islam Negeri Kementerian Pendidikan Malaysia. 1 Kadar Kecukupan ataupun keperluan asas dalam kehidupan seharian Sumber : Baitulmal Maiwp Bil 1. Bentuk Dibenarkan Jadual 5: Bentuk Agihan WAZA-MAIWP Perincian i. Sebagaimana skim-skim bantuan agihan zakat Baitulmal. ii. Pembelian peralatan asas masjid, surau atau sekolah seperti karpet, siaraya, komputer, kipas dan seumpamanya. iii. Pembiayaan program / aktiviti keagamaan, pendidikan, motivasi, pembentukan sahsiah dan seumpamanya. iv. Kos yang boleh dibantu melibatkan bayaran saguhati penceramah, makanan dan minuman, kelengkapan kursus dan seumpamanya. 481 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 2. Tidak Dibenarkan Menyelesaikan hutang dengan institusi kewangan atau manamana institusi yang tidak berlesen seperti 'along'. ii. Menyelesaikan hutang berkaitan dana pendidikan seperti PTPTN,MARA, Yayasan dan seumpamanya. iii. Modal perniagaan yang tidak diharuskan oleh syarak. iv. Pembelian aset seperti rumah, tanah dan kenderaan untuk v. kegunaan pembayar. vi. Membiayai urusan ibadah seperti haji, umrah, korban, akikah dan seumpamanya. vii. Aktiviti dan peralatan berbentuk hiburan yang bertentangan syarak. viii. Sambutan ulang tahun penubuhan, hari keluarga dan seumpamanya. ix. Kejohanan sukan, sukaneka dan seumpamanya. x. Lawatan, rombongan, pengangkutan, sewaan dewan dan siaraya. xi Saguhati kepada VIP. xi. Percetakan bahan bukan ilmiah. i. Sumber : Baitulmal Maiwp 6. Perbincangan Dan Implikasi Dasar Berdasarkan hasil kajian dapat dirumuskan bahawa WAZA yang dilaksanakan di Wilayah Persekutuan diuruskan hampir keseluruhan oleh pihak Baitulmal-MAIWP. PPZ-MAIWP hanya sebagai perantara untuk memudahkan proses penerimaan borang permohonan WAZA sahaja. Sejajar dengan fungsi PPZ-MAIWP sebagai badan yang mengutip zakat sahaja. Segala proses pengawalan (hisbah) terhadap WAZA ini diurus tadbir oleh pihak Baitulmal-MAIWP. Oleh kerana Wilayah Persekutuan ditadbir secara dwi sistem maka proses permohonan WAZA juga perlu diuruskan oleh kedua pihak. Ini menyukarkan WAZA untuk dikawal secara efektif dan efisen. PPZ-MAIWP yang mempunyai akses terus terhadap para muzzaki mempunyai kekangan dalam menetapkan garis panduan serta gerak kerja secara holistik terhadap WAZA ini. Bagi proses pengawalan (hisbah), pihak Baitulmal MAIWP telah menetapkan garis panduan seperti melaksanakan taklimat berkaitan syarat agihan WAZA serta memberi panduan syarat penerima asnaf yang layak untuk menerima WAZA ini. Namun begitu taklimat ini bukanlah suatu kewajipan atau syarat untuk permohonan WAZA ini diluluskan. Selain itu, penyediaan laporan agihan WAZA yang perlu dilaporkan adalah sebagai syarat untuk kelulusan bagi permohonan pada tahun berikutnya. Dari segi dokumentasi tiada yang boleh mengikat antara para muzzaki dan Baitulmal MAIWP sekiranya berlaku penipuan, keraguan atau kesilapan dalam agihan WAZA ini. Terdapat beberapa perlaksanaan terhadap implikasi dasar yang boleh memberi nilai tambah dalam pengawalan (hisbah) agihan WAZA ini. 6.1 Sentralisasi WAZA kepada PPZ-MAIWP Pentadbiran institusi zakat Wilayah Persekutuan melalui dwi sistem bagi menguruskan agihan WAZA ini perlu melalui kedua pihak dari segi proses kerja permohonan, pemantauan dan pengembalian semula laporan agihan. Keefisinan dalam operasi ini menjadi sukar. Oleh kerana para 482 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 muzzaki merupakan pelanggan kepada PPZ-MAIWP sepenunhya dari segi operasi pungutan, maka kewajaran untuk menyatuni para muzzaki seharusnya diletakkan di pihak PPZ-MAIWP sahaja. Pihak Baitulmal-MAIWP boleh membuat unjuran terhadap permintaan WAZA ini dengan memberi dana secara kelompok kepada PPZ-MAIWP untuk menguruskan WAZA ini secara keseluruhan. Segala proses permohonan, pemanatauan dan laporan diuruskan secara inklusif oleh PPZ-MAIWP. Ini akan memberi keberkesanan dari segi gerak kerja yang lebih efesien. 6.2 Dokumentasi WAZA yang Mengikat Secara Bersama Pengkaji melihat kaedah pengawalan (hisbah) yang dilaksanakan oleh pihak Baitulmal-MAIWP bagi memastikan agihan yang berkesan adalah melalui dengan mengadakan taklimat bagaimana agihan perlu dilaksanakan ( mengikut syariat Islam), memberi surat lantikan (akauntabiliti) serta melaporkan agihan yang telah dilaksanakan. Pengkaji melihat tiada dokumen yang mengikat para muzzaki sekiranya berlaku kesilapan dalam agihan. Laporan agihan juga tidak memerlukan bukti hanya sekadar menulis butiran penerima sahaja. Proses semakan oleh Baitulmal-MAIWP pula berlaku selepas wang agihan telah selesai diagihkan kepada asnaf. Pengkaji mencadangkan perlu ada suatu perjanjian yang mengikat para muzzaki dan Baitulmal-MAIWP dari segi kesilapan agihan yang perlu diganti semula oleh para muzzaki sekiranya tersilap melakukan agihan. Kegagalan dalam mengemukakan borang laporan juga perlu tegas tidak hanya untuk tidak layak untuk proses permohonan akan datang tetapi suatu tanggungjawab untuk mengantikan semula WAZA sekiranya gagal menghantar laporan. Ini penting untuk memastikan agihan WAZA ini mempunyai kaedah pengawalan yang mengikat kedua pihak. 6.3 Pengwujudan Badan Pengawalan (Hisbah) Luaran Kaedah pengawalan (hisbah) secara dalaman yang hanya berdasarkan laporan agihan yang dilaporkan terus kepada pihak Baitulmal-MAIWP dilihat tidak mencukupi bagi menjamin ketulusan serta tahap integriti agihan WAZA ini. Suatu badan tidak berkepentingan harus terlibat di dalam pengawalan (hisbah) dana agihan WAZA ini supaya ia mencerminkan tahap integriti institusi zakat negeri. Dengan perkembangan peningkatan permintaan keatas agihan WAZA, mewujudkan Institusi Hisbah adalah suatu kewajaran bagi menjamin ketelusan dalam agihan zakat WAZA ini. 7. Kesimpulan Kaedah agihan WAZA ini merupakan suatu strategi yang baik dalam meningkatkan kutipan zakat. Ia juga secara tidak langsung telah mewujudkan perkongsian pintar dengan keterlibatan para muzzaki dalam sistem agihan zakat kepada golongan asnaf. Ia menatijahkan sistem ekonomi Islam berkembang seiring dengan zaman dan sesuai bagi merealisasikan maqasid zakat. Selain itu, ia menyebabkan agihan zakat berlaku secara lokaliti. Liabiliti pihak institusi zakat terhadap asnaf dapat dikurangkan dengan keterlibatan pelbagai pihak dalam membantu mengenalpasti asnaf yang berada dekat dengan kitaran mereka. Ini akhirnya dapat memastikan kebajikan asnaf dapat dipelihara dan maklumat yang diperolehi adalah tepat disebabkan fungsi lokaliti ini. Justeru bagi memastikan sistem agihan WAZA ini mencapai matlamat tersebut maka menjadi suatu kewajaran bagi memastikan WAZA ini mempunyai suatu kaedah pengawalan (hisbah) yang mampan serta integriti yang tinggi oleh institusi zakat di Malaysia. 483 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 8. Rujukan Al-Quran : Al-Taubah (103) Atiah Ahmad & Hairunnizam Wahid (2017). Kontrak Wakalah dalam Agihan Zakat: Kajian di Majlis Agama Islam Wilayah Persekutuan. Prosiding PERKEM 12, 4454. Hadis : Bukhari (1485) Hailani Muji Tahir dan Sanep Ahmad. Aplikasi Fiqh Muamalat dalam Sistem Kewangan Islam. Shah Alam: UiTM, 2015. Haji, T., Shahir, A., Hajjah, P., & Wahab, A. (2010). Pengurusan zakat di negeri Selangor: Isu dan cabaran. Prosiding Konvensyen Kebangsaan Perancangan & Pengurusan Harta Dalam Islam. Laporan Tahunan MAIWP 2014-2017 Laporan jubli perak 1990-2015 PPZ-MAIWP Mujaini Tarimin 1995, Zakat Pengajian : Satu Penilaian Terbaru di Malaysia. Thesis Ph.D Universiti Malaya. Mustafa al-Khin, & Mustafa al-Bugha. (2006). ‘Ali al-Syarbaji, Fiqh Minhaji (Jilid 4). Damsyik: Dar al-Qalam. Muzakarah Fatwa Kebangsaan Ke-76 yang bersidang pada 21– 23 November 2006 Talib, A. R. bin. (2013). Konsep Agihan Zakat Kepada Asnaf Menurut Perspektif Syarak. Jurnal Pengurusan Jauhar, 2(2), 7–15. Sanep Ahmad. (2009). Agihan Zakat Merentasi Asnaf: Ke Arah Memperkasa Institusi Zakat. Prosiding Perkem Iv, 2, 62–74. Wahid, H. (2009). Pengagihan Zakat Oleh Institusi Zakat Di Malaysia : Mengapa Masyarakat Islam Tidak Berpuas Hati. Jurnal Syariah, Jil. 17, Bil. 1 (2009) 89112 Shariah Journal, 17(1), 89–112. 484 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 LEADERSHIP AND DA’WAH Azharuddin.S Student Of Islamic Studies, Muhimmathul Muslimeen Education Center (MMEC), India (Email [email protected]). Abstract: Holy Islam has been depicted as a terrorism advocating religion all over the world, only because of their view on the Muslim labeled ones, who are not originally the followers of Holy Islam’s ideology. In fact after beloved (‫ )صلى هللا عليه وسلم‬no prophet remains. So a leader and Da’wah is a vital part to demonstrate the original ideology of holy Islam. Aiming this, there is a small study which divides the Da’wah into 4 types, to make the way of Da’wah easier. They are *stage Da’wah *online Da’wah *paper Da’wah and *field Da’wah. To convey one’s message and his ideas, and for that being accepted by people, there is a condition that he should possess some qualities. Because, "‫"غير تقي يأمر الناس بالتقى طبيب يداوي الناس وهو عليل‬. So based on the matter, this study further deals with the qualities of a leader which must be a weapon at any situation. The study also aims at sharing the temperament from words of holy Quran. It is hoped that when one follows these ways and qualities then he can obviously show out the real ideology of Holy Islam. Keywords: Qualities, Dawah, Ideology, Situation. Introduction Dawah is marketing of a superior concept, which is done by the Prophets. The superior concept is the holy word ‫ ال اله اال هللا‬and to convey this concept of truth, Al mighty Allahu subhanahu va thala had sent more than one lakh of Prophets. The Prophets are the leaders (Propagators) of their society in which some are ‫مرسلين‬, whose duty is conveying the message from Al mighty and to invite people into the straight path by speech, sermon etc, and some are ‫انبياء‬, who are in the duty of leading an exemplary life to draw people’s attention into their precious life by sacrificing the worldly life thinking about the God Almighty. The Beloved (‫ )ﷺ‬was the last Prophet to convey this unique message of Allah Al mighty. Beloved (‫ )ﷺ‬conveyed and completed with no changes like adding or removing any rules for it, and after the Prophets the Ulamas, which means one who has the religious knowledge, have the responsibility of the Dawah. Allah Almighty says ‫َو ْلتَ ُكن ِّمن ُك ْم أ ُ َّمةٌ يَدْعُونَ إِّلَى ْال َخي ِّْر‬ . َ‫وف َو َي ْن َه ْونَ َع ِّن ْال ُمنكَر َوأُو ٰلَئِّكَ ُه ُم ْال ُم ْف ِّلحُون‬ ِّ ‫“ َويَأ ْ ُم ُرونَ ِّب ْال َم ْع ُر‬Let there be a nation of you who call for good, and enjoin good and forbid evil, and these are the successful ones”. And Beloved (‫ )ﷺ‬told ‫"العلماء ورثة‬, "‫“ االنبياء‬The scholars are the successors of the prophets”. Thus they have the duty of Dawah in the society. Then they are the leaders. Almighty has َّ َ‫” َش ِّهد‬, “Almighty is the witness given precedence to them. He says, “‫َّللاُ أَنَّهُ َال ِّإ ٰلَهَ ِّإ َّال ه َُو َو ْال َم ًَل ِّئكَةُ َوأُولُو ْال ِّع ْل ِّم‬ for his oneness and the angels and the scholars”. He kept the scholars close to Him and He gave many 485 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 other degrees. If we go for Hadiths it could be seen that the posts which the Almighty Allah has given َ ُ‫َّللاُ لَه‬ َ َ‫سلَك‬ َّ ‫س َّه َل‬ them. You can see that Beloved (‫ )ﷺ‬told "‫ط ِّريقاا ِّإلَى ْال َجنَّة‬ ُ ‫ط ِّريقاا يَ ْلت َِّم‬ َ ‫س فِّي ِّه ِّع ْل اما‬ َ ‫“ " َم ْن‬Whoever َّ ‫"إِّنَّ َما يَ ْخشَى‬ walks a path in which he seeks knowledge, God will make his path to paradise easier”. َ‫َّللا‬ "‫ ِّم ْن ِّع َبا ِّد ِّه ا ْلعُلَ َما ُء‬, “The one who fear in Almighty Allah from his slaves is the scholars”. He has arranged many other posts too for them in the day of judgement. But to become a leader first he should become a scholar. It is to study well in the subject of Islam, gain knowledge about Qur’an, Hadees, thafseer, other kithabs of jurispudence of all mazhabs and many other kithabs that is related to the Qur’an, Hadees, language of Arabic, litreture and be able to teach these whenever the people are in need. With this there are some prerequisite qualities to be followed as well for the acceptance of the superior message by the society from you. Qualities of a Propagator are as Follows :The characters of a propagator must be similar to the characters of Beloved (‫ )ﷺ‬which are the following:Wide Hearted:This means, the ability of undertaking every kind of people without anger, envy, enlargement and some other bad qualities in which the people hate, in you. Treat people as your brothers and this is what Beloved (‫ )ﷺ‬taught us "‫"المسلم أخو المسلم‬, “A Muslim is brother of another Muslim”. Which means every Muslims should live as they are brothers. If the history has been searched we come to know about the mercy shown by Beloved (‫ )ﷺ‬on the Mecca people when the Mecca came to Beloved’s (‫ )ﷺ‬hand, in the time of Mecca fa’th. Beloved showed mercy on everyone especially on the one who killed, tortured like animals in the battle of Badr, the uncle of Beloved (‫)ﷺ‬, Hamza (May Allah be pleased on him). But when they came to Beloved (‫ )ﷺ‬and pardoned for what they have done unknowingly, Beloved (‫ )ﷺ‬permitted them to live there without any fine or annoyance to them, and brought them to the right path and rescued them from the hell fire and made them Swahabas {followers of Beloved (‫ })ﷺ‬who are approved by everyone. This was the major intention of Beloved (‫ )ﷺ‬that everyone should be rescued from the hell fire. There are many other things that show you the importance of the “wide heart” .Almighty Allah says to his Beloved (‫ )ﷺ‬in the holy ْ ‫ " َو‬, “And lower your wing to the believers” which means, to behave kind Qur’an" َ‫ض َجنَا َحكَ ِّل ْل ُمؤْ ِّمنِّين‬ ْ ‫اخ ِّف‬ hearted with all. This teaches the propagator should also have the same intention in his heart, that everyone should evade from the hell fire and make his heart through this WIDER. As the result everyone will like your attitude and because of that your ideas will be accepted by them. Consult The People Too, For a Decision :Consult the people too in the decisions of your conclusion, because to make them satisfied in the decision. If the conclusion what they deliver is beyond the borders of the Islam’s concept then, the decision should be changed according to Islamic law. In the Holy Qur’an appreciating this Allah َّ ‫"وشَا ِّو ْر ُه ْم فِّي ْاأل َ ْم ِّر فَإِّذَا َعزَ ْمتَ فَت ََو َّك ْل َعلَى‬ Almighty says, "ِّ‫َّللا‬ َ , “And consult them in the matter and if you intend then entrust on Almighty”. He orders us to keep the habit of consulting for everything 486 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 everyone. And in the Holy Qur’an Allah Almighty says, "‫ض َخ ِّلي َفةا‬ ِّ ‫"و ِّإ ْذ َقا َل َربُّكَ ِّل ْل َم ًَل ِّئ َك ِّة ِّإ ِّني َجا ِّع ٌل ِّفي ْاأل َ ْر‬, َ Allah Almighty consulted his angels (‫)مًلئكة‬, who doesn’t even know what Allah is going to create? Before creating Prophet Adam (Peace be upon him), that He is going to create His successor in the world. Then the angles replied Almighty, “Are you creating a society, who shed blood and strife in the world, where as we will praise you without making any partner to you”. Then Almighty Allah told them that, “I know what you do not know”. Thus Allah Almighty, being everything known, no necessary to ask an opinion from others, And Almighty Allah is not needed in permissions or opinions of others to do something. Beloved (‫ )ﷺ‬also taught this and followed this in Beloved’s (‫ )ﷺ‬life, consulted more with the Swahabas but most of the result will be decided by beloved only, because the swahabas will replay to the questions of Beloved (‫ )ﷺ‬as "‫ "هللا ورسوله اعلم‬, “Allah and his Beloved knows the best”, and some decisions are also done according to the swahaba’s opinion. So the decision should be taken after consulting the people too, which means first your decision must be according to the concept of Islam and then consult them too. And after the decision ‫"فاليتوكل على‬, "‫ هللا‬leave it to Allah Almighty for the rest. Patience :It is to be satisfied by what you get from Allah Almighty, like salary, accommodation, food, behavior of the people. Patience is a great habit in which one gets the direct help from Allah Almighty. Allah Almighty says in the Qur’an,"‫“ "ان هللا مع الصابرين‬Allah is with one who has the patience”. Which means, one who owns the habit of patience he will get a special help from Allah Almighty. Cheep or cheapest salary, which is not able to manage the family, you get, Congested room, which is not able to sleep or do work properly and freely, you have, Tasteless, like salt is not added correctly, food you deserve, Rude or contempt people. These all and the things which do not make you satisfy should be satisfied on it. Because, as we are the successors of the Prophets, we have the duty of conveying the message of god how they did and invite everyone to hidayath (straight path). This is what Allama Zainudheen maq`doom taught us, "‫ "وقنع بترك المشتها والفاخري * من مطعم ومًلبس ومنازل‬in his famous book called "‫"رزق األصفياء‬. When these types of problems arise a man without patience will behave rude and at the same way the people also hate him and neglect him. So that there is a Hadeeth in which Beloved (‫ )ﷺ‬teaches how a propagator should behave with the people even he is disliked in the people’s behavior, "‫ "يسروا وال تعسروا بشروا وال تنفروا‬which means "Make things easy and do not make them difficult, cheer the people up by conveying glad tidings to them and do not repulse them". Be satisfied in everything and don’t show your dissatisfaction to the people, then they will accept your concept. According to a proverb "If a great man is fighting for worldly luxuries then he will become cheaper, when a great man thinks about his duty and sincere on it, the luxuries will fight for him". Thus, Dawah is the precious duty from Allah Almighty in which only he gives the reward for your activities, So sacrifice yourself for Allah Almighty and workout for his Holy religion and don’t aspect in the reward on in the degrees of the world. Gratitude:To be thankful by praising the people for every service they do for you, even if it is very cheap. Beloved (‫ )ﷺ‬teaches us that, "‫"من لم يشكر الناس لم يشكر هللا‬, "The one who doesn't thank the people, he will not thank Al mighty". When the people respect you and they are willing to give you something from their budget, then you should accept it and be thankful to him even you don't like that. And be thankful when the people help you in any matter where you are in need of someone or not. By this 487 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 the people will be ready to accept your message happy because of your great behavior you show them. And when you neglect or didn't thank them for what they have presented you then they will feel bad on you and they will not accept any of your concepts. A smile from the heart will be enough to make the people satisfy in a small level. We can see in the history that Beloved (‫كان أكثر الناس " )ﷺ‬ ‫"التبسما‬, "Beloved (‫ )ﷺ‬had the habit of smiling more than anything". Another Hadith of Beloved (‫)ﷺ‬ which was narrated by 'Abd-Allah ibn al- Harith ibn Jaafar (may Allah be pleased with him) said: "I saw no one more smiling than the Beloved Messenger of Allah (‫[ )ﷺ‬narrated by al-Tirmidhi] ". And Beloved (‫ )ﷺ‬says, "‫ فقد أبلَغ في الثناء‬،‫خيرا‬ ‫صنِّع إليه‬ ‫ َجزاكَ هللا ا‬:‫ فقال لفاعله‬،‫معروف‬ ٌ ُ ‫“ " َمن‬If someone help you and for that help you pray for him as ‘may god reward you good’ then it the perfect praise from you for him. Thus, being ‘Gratitude’ makes your propagation smoother. Equality :Means no partition should be there among people. When a propagator works in a society then there will be people of many characters some who support and follow and some who are negative minded. Then the propagator should not divide them by showing partiality for one who follow him and neglect one who is negative minded. And some people who wants to create problem by slandering to you about others. So the duty of the propagator in this situation is to never take it to mind and not feel bad on the one who had been slandered and also not feel bad on one who is slandering because he doesn't have the knowledge, and teach them in a good way. Beloved (‫ )ﷺ‬taught us " ‫اني اريد أن أخرج‬ ‫"اليكم سليم الصدر‬, " I want to get into you with good hearted" which means in a good intention on all. Thus, the propagator, leader should mingle with the society good heartedly. And speak out the good deeds of the people even he had some bad in him. So by saying the good deeds of them automatically they will clear their negative thoughts from you which give them a chance to become good, whereas you speak about the false against them then it will create stubbornness in them, and not accept you and the negative thoughts will grow up. So love the society without creating any partition in them. ْ ‫"و‬, So Allah Almighty teaches His Beloved (‫ )ﷺ‬in Holy Qur’an that, " َ‫ض َجنَا َحكَ ِّل ْل ُمؤْ ِّمنِّين‬ ْ ‫اخ ِّف‬ َ “And lower your wing to the believers” which means to show mercy, kindness, love to the believers. For a propagator who is the possessor of these qualities will have an obedient society which makes the message acceptable among them. Dawah:The Dawah has been compared to a hotel, the place where the hot things are available, and the people who work there. Here the customer has been welcomed in such a way that he will think that the food is for free, such a smile, greetings, addressing are very good. This is for their benefit, to run the hotel in a better way and develop it into many hotels. So the role of the propagator is also similar to it by addressing, smiling, good greetings and other good behavior so that they could agree you and ready to follow you and your concept. Thus, through this the propagator and the people who follow him will be rewarded from Allah Almighty. If you see in the hotel every dishes should be ready so that whatever the customer asks should be ready, otherwise the people will grade it down, no one will entre. Likewise the propagator should also have solution for every problem. For this knowledge is very important. By the wisdom, knowledge we can conquer anything and everything. Everything what we get is from Allah Almighty but this (Dawah) is the activity that He likes too 488 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 much and He rewards for it unlimited. Only by the knowledge you get more degrees from Allah َّ ِّ‫" يَ ْرفَع‬ Almighty, He says supporting this in His Holy Qur’an, ‫َّللاُ الَّذِّينَ آ َمنُوا ِّمن ُك ْم َوالَّذِّينَ أُوتُوا ْال ِّع ْل َم‬ "‫“ دَ َر َجات‬God raises the degrees of those who have wisdom than other believers”. Dawah In This Modern Era Can Be Done In 4 Ways. And They Are As Follows:Stage Dawah :Is a traditional way to convey your ideas by standing in front of people and speaking to them. This method is taught by Beloved (‫ )ﷺ‬by standing in front of the Mecca people for first time to speak out the true message of the Allah Almighty. And many other times also to teach the rules and regulations of Holy Islam. By this way the propagator, leader can take the people in his hands and so he could speak out his ideas and it will be accepted. In Holy Qur'an Allah Almighty says "‫"وت ََر ُكوكَ قَا ِّئ اما‬ َ which means "the people who are not minding your speech". In the other side we can notice that the importance of the sermon in the Holy Qur’an again "‫ص ِّدقُ ِّن‬ ُ ‫"وأ َ ِّخي ه‬, َ ‫ص ُح ِّمنِّي ِّل‬ َ ُ‫ي ِّردْ اءا ي‬ َ ‫َارونُ ه َُو أَ ْف‬ َ َ ‫ساناا فَأ َ ْر ِّس ْلهُ َم ِّع‬ “And my brother Aaron is more clear than me in sermon, then Allah sent him as a reproach they believe” Prophet Moosa )‫ (عليه السًلم‬wanted his brother Haroon should convey the message, and Allah Almighty also accepted and made him also a prophet because of the speaking talent he had. Only by this our Stage Dawah works. Thus this way is more important to reach our intention directly. Online Dawah :Is the modern way of conveying the message, especially in this modern era which is even called as Internet era, by sharing one’s ideas in Internet. And the people who are addicted to it will look into it to study Holy Islam. Thus the internet, online is another smart way to a propagator to put his concepts in it. Many people are now authenticating the internet so that the true message should be conveyed this way so the people would follow the right path. Paper Dawah :It is the medium of conveying the message by writing essays, books, magazines and articles on the matter (message of Allah), such a way that everyone can accept or satisfy with it. This will be in a second in class of the people because none than few are using these. Beloved (‫ )ﷺ‬sent a letter to the Rome King. The message which is written in these should attract the people. Papers should change the man in such a way that by this both should get paradise. Field Dawah :It is an important technique which has been divided into 2 parts:Service and Temperament, Service:To help the one who is in need, like marriage for a orphan girl, a house for one who doesn't have, may be any other problems. If you cannot do it on your own then collect money and fulfill it. And visit those who are bereaved and pray for the Dead and have other programs like reciting Qur'an, 489 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Mouleed and make their sorrows away, and this is also a part of Sunnah of Beloved (‫)ﷺ‬, going to the death house in the third day and pry for them. The propagator should always be helpful to others because it rewards him better you can see in Hadees of Beloved (‫)ﷺ‬, ‫"ألن يمشي أحدكم في حاجة أخيه خير له‬ "‫“ من أن يعتكف في مسجدي هذا‬If one of you walks in need of his brother (Muslim), is better for him than I'tikaf in this mosque” this Hadees shows the greatness of the helping nature of a man. Do these without the intention of getting money. Thus serve them with full of love on them, expecting the reward from Allah Almighty and call them too to the ‫( الصراط المستقيم‬The Straight path). Temperament:The temperament from the Holy Qur'an and the words of Beloved (‫ )ﷺ‬is the important discussion under this heading to understand the teachings of Allah and his Beloved(‫)ﷺ‬. . َ‫ُّم ْس ِّل ُمون‬ ‫َوأَنتُم‬ ‫إِّ َّال‬ ‫تَ ُموت ُ َّن‬ ‫َو َال‬ ‫تُقَاتِّ ِّه‬ ‫َح َّق‬ َّ َ‫َّللا‬ ‫اتَّقُوا‬ ‫آ َمنُوا‬ َ‫الَّذِّين‬ ‫أَيُّ َها‬ ‫يَا‬ * This verse teaches you the importance of addressing the people. Almighty being “THE TOP” He is addressing the believers kindly, “Oh, Respected believers” and he says “Fear Allah the right of His piety and do not die except you are Muslims”. Which means live as a Muslim and die as a Muslim fearing Allah’s punishment and in the expectation on his reward. Not only the believers but the non believers were also addressed respectfully, Allah Almighty calls His slaves "‫ياايها الناس‬ ) wrote a letter to ‫ )ﷺ‬also did the same way, when Beloved (‫" "ﷺ‬Oh, Respected people". Beloved ( . So give respect and take respect!‫من محمد رسول هللا الى هرقل العظيم الروم‬the King of Rome " .‫ضاهَا‬ َّ ‫ب َوجْ ِّهكَ فِّي ال‬ ِّ ‫س َم‬ َ ‫اء فَلَنُ َو ِّليَنَّكَ قِّ ْبلَةا ت َْر‬ َ ُّ‫* قَدْ ن ََر ٰى تَقَل‬ This verse teaches the benefits you get when you work for the God sake and sacrifice your desires, Then Allah Almighty will give you what you desire. This verse tells the story when Beloved (‫ )ﷺ‬wished to have Kaba the khibla in the time when Almighty told to turn to Baithul Maqdis as the khibla . According to that order Beloved (‫ )ﷺ‬performed Swalath (prayer) keeping this yearning in mind for 16 months. And after that Almighty Allah gave the permission to take the khibla which one Beloved (‫)ﷺ‬ likes!. So, sacrifice for the holy religion Islam then Allah Almighty will give you good life here and hereafter. ‫ ومن ستر مسلما‬،‫ ومن فرج عن مسلم كربة فرج هللا عنه كربة من كربات يوم القيامة‬،‫* ومن كان في حاجة أخيه كان هللا في حاجته‬ .‫ستره هللا يوم القيامة‬ Beloved (‫ )ﷺ‬tells that, “If anyone stands as a help for his brother, Allah Almighty will also be helpful to him, If anyone solves the problem of his brother (Muslim), then Allah Almighty will also solve his 490 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 problem in the day of judgement, And if anyone hide his brother (Muslim) then Allah Almighty will also hide him in the day of judgement”. The word ‘help from Allah’ means Allah Almighty will help him from every trouble. And ‘solve his problem’ means Allah Almighty will ‘forgive’ him the sins. And the word ‘hide him’ means Allah Almighty will hide him from the hell fire. Thus it is compulsory that the Muslims together should be as brothers in their activities. Thus, these are a important article which shows about the duty of a leader, it is necessary to say that the above told rules is not only to the leader (propagator) but every Muslim is included in it and for the leader it is a bit stronger than others. Every Muslims must follow these commands because the Holy religion Islam is illustrated as the religion of terrorism. So, the Holy Islam must be proved that it is the religion of peace and kind. And it is also our duty to present it out to the world. So the last preach is from the article is words of the Holy Qur’an, ‫"يا ايها الذين امنوا اتقوا هللا حق تقاته وال تموتن اال‬ "‫“ وانتم نسلمون‬O you who have believed, fear Allah as He should be feared and do not die except as Muslims [in submission to Him]”. Reference: Holy Qur’an, Mishkathul Masabeeh of khatheeb athibreezi, Swaheehul Bukhari of Allama Abū ‘Abd Allāh Muḥammad ibn Ismā‘īl ibn Ibrāhīm ibn al-Mughīrah ibn Bardizbah al-Ju‘fī al-Bukhārī, Thoughts of Islam by Basheer faizy. 491 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 VISUAL DA’WAH APPROACH: STUDY OF DESIGN PRINCIPLES & ELEMENTS THROUGH VISUAL TREND IN SOCIAL MEDIA (FACEBOOK) Hasleena Hamzah 1 Faizal Kasmani 2 Wan Irma Sabrina Ismail 3 1 Faculty of Leadership and Management, University Science Islam Malaysia (USIM),Malaysia (E-mail: [email protected]) 2 Faculty of Leadership and Management, University Science Islam Malaysia (USIM), Malaysia (E-mail: [email protected]) 3 Faculty of Creative Industries, University Tunku Abdul Rahman (UTAR), Malaysia (E-mail: [email protected] Abstract: Previous study on visual in da’wah consist of; comics, magazines, novels, TV series (Cinetron) and shadow puppet (Wayang Kulit). The approach denoted as engaging and alternate medium in delivering da’wah. Today, social media i.e Facebook has becoming an open arena and a target platform in the effort to vary the medium. The used of visual are seen as relatively inventive and an influential way that are continuously substantial. This article is looking into more than 300 visual da’wah posted in designated Facebook pages in a duration of three months. Design element (Images & Text) and Principles (balance, rhythm, repetition, emphasis, proportion and harmony) are identified through systematic coding and validated as a measuring factor of aesthetics in visuals. The analysis on aesthetics features suggesting a trend that is vital to establish. However, a trend is presume not to be study independently. Although it has seen as the contributory factor in capturing social media user’s attention, further investigation on possible connection of aesthetic and religiosity remain puzzle Keyword: Visual, Aesthetic, Da’wah, Islam, Facebook, Introduction In 2012, Remindme facebook page has been set-up as personal mission. Following a trend of several other Facebook pages that consist of only da’wah message in visual form. Astonishingly to date, the likes had increased and snowballing up to 10 577 audiences, despite of fewer amount of posting and highly depends on organic viral ( not boosting post by paying to Facebook advert). Although the number of likes recorded is insignificant to compare with numerous visual da’wah facebook pages that reach up to millions likes but this accountably rich source of ‘naturally occurring’ data that intrigue queries. The feedback about the graphic was overwhelming that fuel the author to drive this exploratory study further. Literature Review Da’wah known as a strategies to spread and to propagate the faith of Islam. Today Daes (preacher) has been adopting various platform and among the favourite medium are the new media. Considerable amount of journals has been published with a growing body of literature that investigated on social media. These was documented in Carvalo, 2014 ; on the use of Facebok as case study to engage online jihad for women, Faradila 2014; on the positive relation among student in da’wah through Facebook and Mustafa.Z, Ghani, Zumrah, in 2013; on muslim’s sharing Islamic information. 492 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 In general, Facebook remain the desired channel. Facebook community da’wah pages has become a hit (before the payable sponsored ad policy) and visual art sharing on da’wah messages has becoming popular with thousand and millions likes on the pages. Although it has not been documented, these initial observations suggesting a trend. Recent study in Indonesia on young preachers of Pesantren As’adiyah had use social media to to post information, announcements, photos and videos as part of the social engagement (Halim, W. 2018) Relatively similar like a number of study in the area tools and technology in Islam; innovative tool for da’wah (Noordin, 2015) , Information Technology on Islamic Behaviour (Hosseini, 2014) , Islamic values for ICT development (Saidin, 2012) and E-da’wah (Agus, 2006) . These findings mostly suggest on the importance the technology and multimedia tools in spreading da’wah. The study has been descriptive but significantly hi-light on Islamic software’s and web applications. The author strongly believe that the focus should be more than just the application of the tools itself with an argument that it takes more than just advance tools or social media used but the content of da’wah and how it’s been delivered. Supported by YADIM ( Yayasan Dakwah Islamiah Malaysia ) and PERKAMA ( Persatuan Kaunseling Malaysia) which indicate, in practicing Da'wah Islamiah da’wah must be given to the target with a very good method, using a good media and with very clear explanations. Thus, it is a mistake when giving something that is honoured, beautiful and sacred to the target in a form that are disgusting that can lost their greatness ( Rizuan,2004). This paper is focusing on a delivery of da’wah through visual art where the primary concern are the aesthetics aspects. The term aesthetics are used in different disciplines are define with philosophical entities that are varies and some are overlapping. A generally accepted definition of aesthetics is a study of beauty. However, there is no agreed definition on what constitutes aesthetics academically. A recent descriptive study about aesthetic term in Arabic that is “Al-Jamaal” means “beauty” was done (Man, S. I. C., Mansor, M., Zakariya, K., & Zen, I., 2016) where numerous literature shows that “Al-Jamaal” is an aesthetic vocabulary to represent the Divine Beauty of God (Nasr, 1990 ; Hassan, 1992; Wijdan, 2006 ) hence , In this study, the terms aesthetics are define as contested term but nonetheless embodies a multitude concept of beauty. How does beauty or aesthetics relate towards visual da’wah? In the following sections, I will discuss further on the aesthetic feature or known as design principles base on Gestalt theory. Generally it explain how we organize individual graphic elements into groups. Thus it can be used to explain the way humans perceive and recognise patterns. Perhaps to provide evidence of the relationship between aesthetics visual and the perception of usability trend across selected facebook pages. Significantly, the study of design principles in visual da’wah will shows collectives attributes for the design culture artefacts. Besides the role in da’wah possibly serves design artefacts materialize ideas and concepts and propose a sharing reality (Boujut & Blanco, 2003; Mer et al., 1995; Vinck, 2009) where this could transform the way we learn about religion where visual da’wah could be the integral part. Eg ; mobile apps (dakwah in mobile,visual books of dua, visual book of how-to etc) Theoretical Dimension 493 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The amount of information that the mind can track is limited. When it comes to visual, the mind seeks to simplify it by using the grouping known as Gestalt Principles of Perception. (Wertheimer, M. 1938). These principles were developed in the early 20th century, they continue to be an essential framework in creating aesthetic artwork. In the design of visual and text signs and poster design that consist of da’wah in facebook pages, there are miscellaneous examples of Gestalt’s perceptual laws that the artist consciously or unconsciously apply to the creation of their work. It is almost certain if were to solely judges base on cognitive psychologists study on the cognitive process of art that , the application of of this design principles will produces positive and self-rewarding responses (Leder, H., Belke, B., Oeberst, A., & Augustin, D;, 2004). However, the reader should bear in mind that this study limits to visual perception, that is ; what the audience see . The responses or reactions towards the da’wah visual are the least interest in this exploration. This paper will analyse visual da’wah artwork base on the theoretical framework proposed by Ettehadmohkam, S., Nazeri, A., Sobhanifard, Y., & Faramarzi, S. (2018). View table 1. Table 1: Proposition in Gestalt theory. The Law of Similarity The Law of Direction (or ‘the law of continuity or ‘good continuation’ The Law of Closure Figure and Ground Objects which share similar properties are assumed to have association with one another. These similar properties may be, for example, visual properties such as shape or color (Ibid). When a line (or objects arranged in a way that indicates a line) is perceived, which appears to have one or more branches, the branch which follows the direction Objects that are close together are perceived as being part of a whole, to the extent that gaps between them may be imagined to be ‘closed’, forming complete shapes or borders. Wertheimer notes that in many cases this is not the dominant factor – Others may predominate (Ibid. 78 and Bruno: “Closure”, 2007: 295) Perceptual grouping ,recognizing objects through vision. Reading an image is based on the contradiction between the figure and ground. Figure is the most recognizable and ground is seen second.Like Yin and Yang (Rezazadeh 2008:36). Or the most famous form is.“In Rubin’s pot, the positive and negative parts of figure are replaced with each other, and it depends on the pot or the two profiles that are facing each other. In general, it uses the illusion that can be shown in many ways in order to create unity, emphasis and attract attention of the audience (Dandis, 1992: 62) 494 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The Law of Inclusiveness In a visual structure, the smaller gestalts are covered by larger gestalts. It means larger shape covers smaller shape and will be perceived earlier. This law implies that a visual structure in general may consist of several small gestalts, which are subsets of the larger gestalt (Wertheimer, 1938c: 81) The Law of Symmetry Under the law of symmetry, the mind understands objects symmetrically and forms them around a central point. Perceptually, we tend to divide things into symmetric parts. Therefore, when two symmetric elements are not interconnected, they connect each other to create a coherent design (Dandis, 1992: 64) The Law of Prägnanzstufen The simplest arrangement of elements is likely to be perceived first: When presented with a series of complex elements, we are likely to perceive them as being parts of a simpler whole22 (where ‘simple’ arrangements are those “having fewer rather than more elements, having symmetrical rather than asymmetrical compositions, and generally observing the other “Gestalt principles of perception’) (Kofka quoted from Hergenahan, 2003: 290) Source: Ettehadmohkam, S., Nazeri, A., Sobhanifard, Y., & Faramarzi, S. (2018) The systematic manifestation originate by Ehren Fels, and Wertheimer (Wertheimer 1938c: 72) where the main proposition in Gestalt theory is that “general motifs dominate over their constituent elements and there are ; laws of similarity, proximity, continuity, integrity or closure, figure-ground relations, symmetry and inclusiveness (Dandis, 1992: 60). This study was drawn into the theoretical adoption by Ettehadmohkam base on the comprehensive analysis study of billboard in Tehran where they had successfully apply and group perception’s laws through design principles. Secondarily, as for the visual design element, analysis attempt will be grounded towards text & images only. Methodology Hundreds or maybe thousands of visuals that are uploaded to the internet every minute or hour through various social networking and photo sharing platforms. (Aditya Khosla, 2014) Through keyword search of ; Da’wah, Dakwah, Islam, Hadith, Quran, there are numerous Facebook pages that utilize visual representation in delivery da’wah. The study will look into selected Facebook pages. The selections of the Facebook pages was purposive that are directed by three intended criteria; dae’s (individual or body of organization), highest likes and aesthetics content. In traditional communication theory states that a minority of users, called influential, excel in persuading others (Rogers 1962). This theory predicts that by targeting these influential in the 495 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 network, one may achieve a large-scale chain-reaction of influence driven. The key factors determining influence are; the interpersonal relationship among ordinary users and; the readiness of a society to adopt an innovation (Watts and Dodds 2007;Domingos and Richardson 2001). This modern view of influence lead to the most shared, highest number likes, organically appeared in user’s times line etc. Results Three Facebook pages was identified popular base on million’s likes & highest fan growth recorded via socialbaker’s. View Figure 1 . However, to have a dynamic perspective and non bias approach in this study, author has decided to choose the most popular dae’s pages that is DrZakir Naik and The Daily Reminder -TDR , other da’wah facebook pages that does not associate with particular individual and is a non-profit organization. Figure 1 Source :Facebook Statistic, Social Bakers ( 2017). This collection is divided into 4 categories ; Quran, Hadith And Others (Advises, Doa, Etc). The results of this content analysis are analysed in Excel 2013 and SPSS 23 software . Figure 2 Figure 3 Source :Dr Zakir Naik Facebook Page ( 2017). Figure 4 Figure 5 496 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Source :Dr Zakir Naik Facebook Page ( 2017). Figure 6 Figure 7 Source :The Daily Reminder Facebook Page ( 2017). Figure 8 Figure 9 Source :The Daily Reminder Facebook Page ( 2017). In this section, each Gestalt’s laws of perception is analysed in the image and text of each visual to determine how these laws are applied in design, and the number of each law in the image and text used. View Table 2, using the analyses done on each visual and counting the laws in images and texts of all 240 , the percentage of Gestalt’s laws in visual da’wah was calculated. 497 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Table 2: Comparison and Classification of Graphic Design Principles and Gestalt Visual Perception Laws in 240 Visual Da’wah in facebook of Images and Texts based on Their Frequency of Them by the Delphi method. Ge stalt Pe rce ptual Laws Visual Da'wah Ele me nts T exts (5 % ) Figure-Ground Images (8%) Symmetry T exts (5%) Images (3%) T exts (1%) Closure Images 7%) T exts (3.5%) Proximity Images (33 % ) T exts (8%) Continuity Images (37%) Similarity Inclusiveness De sign Principle s in Image s and Te xts • Negative space (2%) • Unity 5%) • Emphasis (10%) • Repeat (2%) • Negative space (2%) • Unity (3%) • Emphasis 20%) • Repeat (2%) • Symmetric (5%) • Symmetric (6%) • Cost effective (1%) • Concise (1%) • Cost effective (9%) • Concise (8%) • Balanced (3%) • Regularity (2%) • Balanced (71%) • Regularity (75%) • Sequence (6%) • Repeat (3%) • Sequence (40%) • Repeat (2%) T exts (54%) • Uniformity (70%) Images (23%) • Uniformity (30%) T exts (22%) • Mono-element (12%) Images (2-%) Pragnans law T he quality of all Gestalt laws and design principles • Mono-element (15%) • Simplicity (30% & 50%) • • Clarity (65% & 30%) Transparency (30% &40%) Source: Author. (2019) The findings were discuss among subject experts that is a group of academia. Another group of artist were randomly choose to confirm on the general understanding of design element in the visual that has been applied. Based on frequencies show that extensive use of uniformity respectively in the visual da’wah texts where The Law of Similarity of gestalt are applied. These similar properties largely on the amount of text used in da’wah content that require the emphasize on clarity expect. The finding suggest that the dominant expect of text of typography element in most of the da’wah visual in Facebook. As categorize in earlier paragraph on visual da’wah that mostly consist of hadith, advise and quranic verse hence the amount of information are cramp into one visual to avoid misinformation in delivering the content. Perhaps the trend suggested that skilled visual designers had successfully manipulate the visual perception where it improve viewers’ comprehension of da’wah base on the amount of likes of the Facebook pages but design principles are usually not strict rules, but rules of thumb that might even oppose and contradict one another. Skilled visual designers implicitly apply the relevant design principles and balance the trade-offs between them in an interactive process of creating holistic designs that is improving the designs based on the critiques. Table 4: Gestalt theory in law applied in Visual Da’wah – Design Element (Text) 498 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Source: Author. (2019) Table 4: Gestalt theory in law applied in Visual Da’wah – Design Element (Images) Source: Author. (2019) Conclusion This paper draws conclusions about aspirations of this discipline; for if Gestalt has been deployed largely as a dispassionate theory or methodology within the field of graphic design. This deployment has been at the expense of its original aspirations toward grasping of Muslim’s user in Facebook. In the process, the paper offers a wider range of conclusions about Gestalt’s contribution to visual da’wah. Ultimately arguing that it promotes an understanding of the visual design principles hierarchy arrangement nonetheless is a complex discipline with diverse philosophical, scientific, and social orientations. Alternatively, future study could look further on use of semiotic in da’wah visual and relatively reduce the amount of text remaining the gestalt principles on images features. Nonetheless, in this study gestalt offers an instant engagement relations and Muslims Facebook user where its driven by a desire for order and clarity in an object-world full of strains, stresses, disturbances, and ambiguities. Revisiting the writing on visual aesthetic, perhaps artists and designers are advice about the need to generate therapeutic social effects towards the text or images used. This could help Muslim overcome other visual chaos and disorder via the production of appropriate visual 499 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 forms instead focusing on the technical design production. Since the study limits to the design artefact, further investigation is needed towards Muslim’s whole experiences on the visual since the da’wah is about Muslims, not just forms or spontaneous cognitive functions. References Boujut, J. F., & Blanco, E. (2003). Intermediary objects as a means to foster co-operation in engineering design. Computer Supported Cooperative Work (CSCW), 12(2), 205-219. Carvalho, C. (2014). ‘Okhti’Online. Spanish Muslim Women engaging online Jihad–a Facebook case study. Online-Heidelberg Journal of Religions on the Internet, 6. Cha, M., Haddadi, H., Benevenuto, F., & Gummadi, K. P. (2010, May). Measuring user influence in twitter: The million follower fallacy. In fourth international AAAI conference on weblogs and social media. Domingos, P., & Richardson, M. (2001, August). Mining the network value of customers. In Proceedings of the seventh ACM SIGKDD international conference on Knowledge discovery and data mining (pp. 57-66). ACM. Ettehadmohkam, S., Nazeri, A., Sobhanifard, Y., & Faramarzi, S. (2018). Study of Gestalt visual Laws of Perception Use in Billboard advertising’s Graphic Design Case Study: Tehran’s Commercial Billboards in 2015-16. Ettehadmohkam, S., Nazeri, A., Sobhanifard, Y., & Faramarzi, S. (2018). Application Study of Gestalt Visual Perceptual Laws in Advertising Billboard Graphic Design. BAGH-E NAZAR, 14(55), 71-86. Halim, W. (2018). Young Islamic preachers on Facebook: Pesantren As’ adiyah and its engagement with social media. Indonesia and the Malay World, 46(134), 44-60. Hosseini, S. E., Ramchahi, A. A., & Yusuf, R. J. R. (2014). The impact of information technology on Islamic behaviour. Journal of Multidisciplinary Engineering Science and Technology (JMEST), 1(5), 135-141. Khosla, A., Das Sarma, A., & Hamid, R. (2014, April). What makes an image popular?. In Proceedings of the 23rd international conference on World wide web (pp. 867-876). ACM. Leder, H., Belke, B., Oeberst, A., & Augustin, D. (2004). A model of aesthetic appreciation and aesthetic judgments. British journal of psychology, 95(4), 489-508. Man, S. I. C., Mansor, M., Zakariya, K., & Zen, I. (2016). “Al-Jamaal” as a Concept of Islamic Aesthetics: From the Perspectives of Religion and Art. Advanced Science Letters, 22(12), 4245-4249. Mustafa, G., Zumrah, R., & Azdi, A. (2013). Facebook as social media tools among muslim youths in Malaysia. American International Journal of Social Science, 2(8), 173-177. Nasr, S. H. (1990). Islamic art and spirituality. Suny Press. Noordin, M. F., Pammusu, I., Sulong, S., & Rahim, N. N. (2015). Islamic perspective exploratory review: creative multimedia technology as an innovative tool for Da'Wah dissemination. International Journal of Creative Future and Heritage (TENIAT), 3(2), 99-112. Saidin, A. Z. (2012). Islamic values for ICT development with reference to Malaysian context (Doctoral dissertation, University of Malaya). Watts, D. J., & Dodds, P. S. (2007). Influentials, networks, and public opinion formation. Journal of consumer research, 34(4), 441-458. Wertheimer, M. (1938). Gestalt theory. 500 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 ‫ طرقها وأساليبها في نشر التعاليم اإلسالمية في نيجيريا‬،‫جماعة إزالة البدعة وإقامة السنة‬ JAMA’ATU IZALATIL BIDIAH WA IQAMATISSUNNAH: THEIR WAYS AND METHODOLOGIES IN PROPAGATING THE TEACHINGS OF ISLAM IN NIGERIA. Hizbullah Alhassan Aliyyu Department Of Islamic Studies Sule Lamido University Kafin Hausa Jigawa State [email protected] Abubakar Abdullahi Musa Department Of Islamic Studies Federal University Dustinma [email protected] Abstract: Islam has been in Nigeria since 11ce, and scholars from different countries especially eastern part of Africa carried out the activities of Daawah and teaching of Islamic knowledge. Muslim world has been tied with a revival movement in order to bring the Muslims back to the real teachings of Islam and ameliorate their socio-cultural woe. Nigeria was once blessed with a such movement effectuated by a great scholar Mujaddid Usman Bin Fody who successfully taught the real Islam and fought innovations in the real sense. Posterior some Islamic organizations emerged with same task, but innovations persisted due to their involvement in some traditional practices and implementing some unauthentic Islamic teachings. Jamaatu Izalatil Bidiah is the recent organization in Nigeria succeeded in disseminating the real teachings of Islam and fighting the innovations and bad practices. This paper exposes their ways and approaches in Daawah and spreading the Islamic teachings. It relies on some writings and interview with some great figures of the organization. Even though, Jamaatu izalatil Bidiah have their own lapses. The paper discovers some of them and other parts of their positivity like their impact and great contribution to the social life of Nigerians especially in the northern part, and spreading the authentic teaching of Islam. ‫المقدمة‬ ‫ وأشهد‬، ‫ أحمده سبحانه وأشكره وهو بكل لسان محمود‬، ‫وشملت رحمته كل موجود‬، ‫ عم بحكمته الوجود‬، ‫الحمد هلل الواحد المعبود‬ ‫ وأشهد أن‬، ‫ وتوعد من عصاه بالنار ذات الوقود‬، ‫ وعد من أطاعه بالعزة والخلود‬، ‫أن ال إله إال هللا وحده ال شريك له الغفور الودود‬ ، ‫ صلى هللا عليه وعلى آله وأصحابه الركع السجود‬، ‫ والحوض المورود‬،‫ صاحب المقام المحمود‬، ‫نبينا محمدا ا عبد هللا ورسوله‬ .‫ وسلم تسليما ا كثيراا إلى اليوم الموعود‬، ‫والتابعين ومن تبعهم من المؤمنين الشهود‬ ‫ ونقول بشكل أوسع أن اإلسًلم‬،‫لكل من يتابع تاريخ دخول اإلسًلم نيجيريا سوف يصادف بتاريخ قديم على توغل اإلسًلم نيجيريا‬ ‫ فأسلم ملوكهم وأتباعهم في زمن‬،1‫قد وجد القبول أثناء دخوله غرب إفريقيا التي منها نيجيريا في بداية القرن الحادي عشر الميًلدي‬ ‫ وكذلك في تلك األيام‬،‫ فغيرو المعابد بالمساجد‬،‫فاتخذو اإلسًلم دينا بديًل عن ديانتهم التقليدية والوثنية الموروثة من أجدادهم‬،‫قصير‬ ‫ فبها يتاجرون وبها يتراسلون ومنها يكتبون دواوينهم‬،‫كادت أن تصبح اللغة العربية هي اللغة الرسمية المتبادلة بين الشعوب آنذاك‬ ‫ لقد لعب‬،‫ لكن االستعمار البريطاني غير مسار األمور حيث اجتهد في سلب العادات الحسنة من الناس‬.‫ فيا لها من أيام طيبة‬،‫الملكية‬ ‫اإلستحًلل دورا كبيرا في تعويق هذه النهضة اإلصًلحية فاجتهدو كل الجهد في التعرقل وإفساد األخًلق الطيبة اإلسًلمية التي‬ ‫ فأظلمت الصدور وانتشرت بينهم‬،‫ فحاولو أن يغيرو الناس عن مسارهم‬،‫يتمثل بها هذه الشعوب من تعاليم اإلسًلمية الصافية‬ ‫ فبعد مانكب بعض الشعوب على هذه األخًلق‬،‫الحيات الدبيبة فباعدو الناس عن األخًلق الحسنة فعادو إلى الخرافات الموروثة‬ )‫ (بتصرف‬،28 :‫ ص‬،‫هـ المكتبة اإلفريقية‬1414 ،‫ الطبعة الثانية‬،‫ حركة اللغة العربية في نيجيريا‬،‫ أحمد سعيد‬،‫انظرغًلدنثي‬1 501 ‫)‪Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019‬‬ ‫‪ISBN 978-967-394-339-5‬‬ ‫الفاسدة أمدهم هللا بنجدة منه إذانفجرت حركة التجديد على يد شيوخ الصوفية‪ ،‬فالمجد والفضل يعود إليهم حيث واظبو على تكييف‬ ‫أخًلق الشعوب وتعاليمهم‪ ،‬فبفضلهم بدأ الوضع يتحسن‪ ،‬لكن عقائدهم لم تسلم من البدعة‪ ،‬وبعض العقائد غير الئقة بتعاليم القرآن‬ ‫والسنة النبوية‪ .‬لكن المدد اإللهي لم يتوقف في هذه البًلد حيث بعث هللا دعاة مواظبين في طرق الدعوة إلى هللا وتعليم الناس الدين‬ ‫الصحيح‪ .‬ومما زاد الطين بلة عدم االهتمام العلماء الصوفية عن تنزيه الناس عن بعض الممارسات التى ورثوها كابرا عن كابر‪،‬‬ ‫والتي قد تستعلى بعضها إلى اإلشراك باهلل‬ ‫‪.‬‬ ‫وظهور جماعة إزالة البدعة وإقامة السنة في اآلونة األخيرة كان استمرارا للدعوة والتعليم‪ ،‬فإن أسلوبهم قد امتاز باالكتفاء بما جاء‬ ‫من هللا تعالى وما صح عن النبي صلى هللا عليه وسلم‪ ،‬ومحاولة اجتثاث الناس عما كانوا عليه مما قد يحدث بلبلة في دينهم و زلزلة‬ ‫في توحيدهم وزعزعة في إيمانهم‪ .‬وإن كان أسلوب هذه الجماعة أيضا في بداية ظهورها يمتز بشيء من النقص وشدة في األلفاظ‬ ‫وستشير هذه الدراسة إلى شيء منه‪ .‬فهذه الدراسة تسعى إلى إبراز بعض طرق هذه الجماعة وأساليبها في نشر التعاليم اإلسًلمية‬ ‫في بًلد نيجيريا‪ .‬وقد اعتمدت الدراسة على بعض المكتوبات عن هذه الجماعة والمقابلة الشفهية مع بعض أعضاء هذه الجماعة‪.‬‬ ‫وتنقسم الورقة إلى أربعة محاور دون المقدمة والخاتمة‪ ،‬المحور األول نبذة يسيرة عن تأسيس الجماعة وأهدافها األساسية‪ .‬المحور‬ ‫الثاني طرق جماعة إزالة البدعة وأساليبها في نشر التعليم اإلسًلمي‪ .‬المحور الثالث‪ :‬بعض البدع و الخرافات التي حاربتها‬ ‫الجماعة‪ .‬المحور الرابع‪ :‬نظرة عامة عن جماعة إزالة البدعة وإقامة السنة‬ ‫‪.‬‬ ‫المحور األول‪ :‬نبذة يسيرة عن تأسيس جماعة إزالة البدعة و أهدافها األساسية‬ ‫كان تأسيس جماعة إزالة البدعة وإقامة السنة في سنة ‪1978‬م‪ ،‬في والية جوس نيجيريا‪2.‬وكان أساسها الكتاب والسنة على فهم السلف‬ ‫الصالح‪ ،‬لذلك كانت تهتم منذ بدايتها إلى تحقيق بعض األغراض واألهداف منها‪:‬‬ ‫ كشف الجهل عن الناس عن أمور الدين‬‫ حمل الناس على الفهم الصحيح للقرآن والسنة بغير إدخال رأي فاسد‬‫ اثبات أن النبي صلى هللا عليه وسلم بلغ الرسالة ولم يترك شيئا منها‬‫ تنفيذ الدعوة على ضوء قول النبي صلى هللا عليه وسلم "من رأى منكم منكرا فليغيره بيده فإن لم يستطع فبلسانه‪"..‬‬‫ تنبيه الناس على ترك بعض الكتب التي تضل الناس عن الطريق‬‫‪3‬‬ ‫ عدم كتمان الحجة ما دام أنها ثبتت في الكتاب والسنة‪.‬‬‫ عدم الرضى بأن أحدا يتلقى الرسالة في المنام أو في اليقظة بعد النبي صلى هللا عليه وسلم أو أنه ترك لبعض الناس شيئا‬‫سرا دون بعض‪.‬‬ ‫ عدم الرضى بأن أحدا يزوره النبي صلى هللا عليه وسلم‪.‬‬‫‪4‬‬ ‫ أن كل ما أدخل في الدين الذي ليس منه غير مقبول‬‫‬‫المحور الثاني‪:‬طرقها وأساليبها في الدعوة‬ ‫من السهل أن نحصر عدد الوسائل التي نهجتها هذه الجماعة في الدعوة ونشر التعاليم اإلسًلمي على النحو التالي‪:‬‬ ‫ الوعظ للناس‬‫ تأسيس المدارس للتعليم‬‫ فتح مساجد صلوات الخمس والجوامع‬‫‪5‬‬ ‫ فتح مجالس العلم في المساجد‬‫فهذه هي الوسائل القديمة منذ بداية الجماعة وال تزال تمارسها إلى يومنا هذا‪ ،‬أما الوسائل الحديثة التي اوجدها التطور على‬ ‫مر األيام فهي كاآلتي‪:‬‬ ‫ تقديم البرامج اإلسًلمية في اإلذاعات والقنوات التلفازية‬‫ إقامة الورشات والتوعيات للعلماء الذين يقدمون التفسير السيما في رمضان حتى يكون لهم الهدف ولتكون العملية ناجحة‬‫‪2‬‬ ‫‪Gumi Abubakar Mahmud with Ismail A Tsiga, WHERE I STAND, P:156, Spectrum books limited, Ibadan‬‬ ‫‪Jibwis social media stafe zamfara state Nigeria, manufar kafa qungiyar izala a Nigeria www.jibwistafe.wordpress.com‬‬ ‫‪4‬‬ ‫‪Gumi Abubakar Mahmud with Ismail A Tsiga, WHERE I STAND, P:157, Spectrum books limited, Ibadan‬‬ ‫‪5‬‬ ‫‪Abubakar, Ali Ali,state secretary general of izala kano state,57years old, kofar kansakali along kabuga kofar ruwa road‬‬ ‫‪kano, hanyoyin kungiyar izala na daawah, 28/04/2017, 08029412147‬‬ ‫‪3‬‬ ‫‪502‬‬ ‫)‪Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019‬‬ ‫‪ISBN 978-967-394-339-5‬‬ ‫‬‫‬‫‬‫‬‫‬‫‪-‬‬ ‫إنشاء الصحف والمجًلت لألخبار والتعاليم اإلسًلمية‬ ‫تأسيس القنوات التلفازية واإلذاعية‬ ‫‪6‬‬ ‫عقد المؤتمرات على المراحل الدولية والعالمية‬ ‫‪7‬‬ ‫الزيارات إلى المستشفيات والسجون وبيوت األيتام لتقديم يدالعون لهم‬ ‫إسعافات أولية ومساعدات متى وجد الحاجة إلى ذلك‬ ‫‪8‬‬ ‫تأسيس جماعة اإلسعافات األولية (‪)first Aid group‬‬ ‫وسوف تلقي هذه الدراسة ضوءا عن بعض أهم هذه الوسائل بشئ من اإليجاز والتفصيل‬ ‫‪-1‬‬ ‫الوعظ‪:‬‬ ‫لقد كان الوعظ فى األيام األولى لهذه الجماعة وعظ في األندية وأماكن اجتماع الناس‪ ،‬حيث يكون للواعظ من يتلوا‬ ‫له اآليات القرآنية التى تتعلق بما يتحدث عنه‪ .‬ثم تطور األمر فأصبحوا يقدمون الوعظ حارة حارة ال يقتصرون‬ ‫على حي واحد‪ ،‬ثم صاروا يقدمون الوعظ للحكومة المحلية برمتها‪،‬ثم تقدم األمر فصار هناك وعظ للوالية بأكملها‬ ‫‪9‬‬ ‫ثم الوعظ للوطن النيجيري كله‪.‬‬ ‫ولكل مرحلة من هذه المراحل رؤساء ورواد الذين ينظمون األمور ويجعلون الوقت لهذا الوعظ‪ ،‬ومع هذا التطور‬ ‫لم تهمل الجماعة نظامها األصلي كالوعظ في الحارات واألحياء‪ ،‬بل لم تزل تمارسه إلى يومنا هذا‪ ،‬إال ما وجد‬ ‫من التغيرات والتطورات في األساليب‬ ‫ويكون الوعظ غالبا يوم الخميس والجمعة للحارات‪ ،‬ويوم السبت واألحد للواليات والوطن‬ ‫وال يعطى للوعاظ موضوعات يناقشونها عند الوعظ‪ ،‬إنما يجمع العلماء فينظر إلى المشكلة التى يعاني بها أهل‬ ‫الحارة أو الحكومة أو الوالية أو الوطن كله أو جله‪ ،‬فكل من جاء دوره من العلماء يتحدث فيما يتعلق بهذه المشكلة‬ ‫‪10‬‬ ‫بغية للوصول إلى حلها‪.‬‬ ‫وفي األيام الحديثة قد وسعت جماعة إزالة البدعة وإقامة السنة نطاق دعوتها‪ ،‬حيث كانوا يزورون كثيرا من‬ ‫األوطان والبًلد الخارجية للدعوة والوعظ‪ .‬مثال قريب في هذه السنة ‪2019‬م خرج زمرة من علماء هذه الجماعة‬ ‫‪11‬‬ ‫إلى الواليات المتحدة األمريكية وقدموا مواعظ ومحاضرات في المساجد‪.‬‬ ‫‪-2‬‬ ‫فتح المدارس‪:‬‬ ‫أما بالنسبة للمدارس‪ ،‬فهي من قبل على مراحل إذ هناك مدرسة األوالد والبنات ومدرسة الرجال الكبار ومدرسة السيدات أو األمهات‪.‬‬ ‫أما اليوم فإلى جانب هذه هناك مدارس عديدة النظامية الإلسًلمية‪ ،‬ابتدائية وثانوية وكليات‪ .‬مثال ذلك كلية الدراسة اإلسًلمية والعربية‬ ‫في فوتسكوم والية يوبي‪ ،‬ففيها المدرسة الروضة واإلبتدائية واإلعدادية والثانوية والكلية التى يجرى فيها مرامج ‪Nigerian‬‬ ‫‪Certificate of Education (NCE).‬‬ ‫‪6‬‬ ‫‪Abubakar, Ali Ali,state secretary general of izala kano state‬‬ ‫‪Jibwis social media stafe zamfara state Nigeria, manufar kafa qungiyar izala a Nigeria www.jibwistafe.wordpress.com‬‬ ‫‪8‬‬ ‫‪Jibwis social media stafe zamfara state Nigeria, manufar kafa qungiyar izala a Nigeria www.jibwistafe.wordpress.com‬‬ ‫‪9‬‬ ‫‪Abubakar, Ali Ali Abubakar,state secretary general of izala kano state,57years old, kofar kansakali along kabuga kofar‬‬ ‫‪ruwa road kano, hanyoyin kungiyar izala na daawah, 28/04/2017, 08029412147‬‬ ‫‪7‬‬ ‫‪10‬‬ ‫‪Abubakar Ali Ali Abubakar,state secretary general of izala kano state,57years old, kofar kansakali along kabuga kofar‬‬ ‫‪ruwa road kano, hanyoyin kungiyar izala na daawah, 28/04/2017, 08029412147‬‬ ‫‪11‬‬ ‫‪Ibadurrahman Association inc. U.S.A, day 7 lecture at Mout Hope Masjid America By Kabiru Gombe. 18 april 2019.‬‬ ‫‪2;38am.‬‬ ‫‪503‬‬ ‫)‪Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019‬‬ ‫‪ISBN 978-967-394-339-5‬‬ ‫قد بلغ أمر فتح وتأسيس المدارس لجماعة إزالة البدعة إقامة السنة إلى وجود أكثر من ستة آالف مدارس مختلفة في نواحي شتى من‬ ‫‪12‬‬ ‫نيجيريا‪ ،‬كما بين ذلك رئيس لجنة العلماء الوطنية‪ ،‬الشيخ محمد ثاني يحيى جنغر‬ ‫‪-3‬‬ ‫تأسيس القنوات التلفازية واإلذاعية ‪:‬‬ ‫ومن هذه القنوات قناة سنة (‪ )sunnah tv‬التى بناها دفتي عيسى صالح‪ ،‬رجل من أهل بنن‪ ،‬فأعطا أمرها إلى عالم من علماء جماعة‬ ‫إزالة البدعة وإقامة السنة لنشر التعاليم اإلسًلمية فيها‪،‬فأصبحت من أعظم القنوات وأحبها إلى قلوب الناس يشاهدها آالف مؤلفة من‬ ‫كل أرجاء الدنيا‪13 ،‬وهي تحاول في تقديم أنفع البرامج للناس من درس مع شيخ من علماء نيجريا يعلم كتابا من كتب الدين كالحديث‬ ‫والتوحيد والفقه‪ ،‬وتفسير القرآن العظيم إلى غير ذلك مما يجب على المسلم أن يعرف في حياته‪.‬‬ ‫وهنا قناة منارة التلفازية واإلذاعية اللتان أسستهما جماعة إزالة البدعة وإقامة السنة بنفسها‪ ،‬ويقدم فيها برامج كثيرة إسًلمية تعمل‬ ‫‪14‬‬ ‫على نشر التعاليم اإلسًلمية و توعية الناس وتنبيه المسلمين على ما خلقوا من أجله وتوحيد صفوفهم وإثبات األمن فيهم‪.‬‬ ‫‪-4‬‬ ‫تأسيس جماعة اإلسعافات األولية (‪)yan agji‬‬ ‫ومن أهم أعمالهم‪:‬‬ ‫ مساعدة الناس على حفظ قواعد المرور في الطرقات والشوارع‬‫‪15‬‬ ‫ مساعدة الحجيج في نيجيريا والسعودية‬‫ إسعافات أولية في مختلف األماكن في نيجيريا‬‫‪16‬‬ ‫ مساعدة الحكومة على حفظ األمن في الوطن كله‬‫بعد هذا كله هناك عمل هام تهدف جماعة إزلة البدعة إقامة السنة إلى تحقيقه وهو إنشاء المؤسسات لتعليم الناس الصناعات كما‬ ‫بين ذلك رئيسها العام الشيخ عبد هللا بًللو حينما يتحدث مع الصحافيين في والية غمبي‪ .‬وبين أن الجماعة نظرت في حال الناس في‬ ‫الوطن فكانت تحاول إيجاد طرق ووسائل لتعليم الناس الصناعات من زراعة وحرف يدوية‪ .‬وقال إننا مستعدون لنقل الناس عن‬ ‫الشوارع تركا للتسول واعتمادا على أنفسهم‪ .‬وقال أيضا إنهم قد أسسوا هيئة مكونة من خمسة أشخاص تعمل على تنظيم األمور‬ ‫‪17‬‬ ‫لتحقيق هذا الغرض‪.‬‬ ‫المحور الثالث‪ :‬بعض البدع والمخالفات الشرعية التي حاربتها الجماعة‬ ‫قد وجدت الجماعة إزالة البدعة كثيرا من البدع يمارسها الناس‪ ،‬وقد اجتهدوا كل االجتهاد لمحاربتها وتصفية المسلمين من أدرانها‪.‬‬ ‫وقد واجهوا العاقات والعراقيل عند تلك المهمة‪ ،‬إذ أن الناس قد انغمسوا فيها وجدوا آبائهم عليها‪ .‬وبعض هذه البدع قد زين للناس‬ ‫فضائلها وذكر لهم محاسنها وأنها من عمل الدين الذي يثاب عليه يوم القيامة‪ .‬وال يؤتى لهم بالدليل على مثل تلك البدع ال من القرآن‬ ‫وال من السنة النبوية الشريفة إال محاولة إلي أعناق النصوص الشرعية‪ .‬ومن أمثلة هذه البدع ما يأتي‪:‬‬ ‫زيارة القبور والغلو عندها‪:‬‬ ‫‪-1‬‬ ‫وهذه من البدع التى ورثها بعض أهل بًلد نيجربا‪ ،‬بل هناك من يتخذه عيدا سنويا يمشون إلى بعض المقابر ألن فيها أشخاص‬ ‫صالحون‪ ،‬يتدفقون إليهم ويزعمون أنهم يتشرفون ويقتبسون من كرامات وفضائل هؤالء الموتى‪ ،‬وال يغنى عنهم من هللا شيئا‪.‬‬ ‫وكثيرا ما تكون تلك المقابر يبنى عليها المباني للتعبد فيها و هذا منهي في الدين بدالئل قاطعة‪ .‬وال تزال هذه البدعة حية إال أن‬ ‫نسبتها خفضت إلى أسفل درجة بفضل هللا ثم دعوة العلماء وتوعيتهم للناس‪ ،‬ولهذه الجماعة دور كبير في ذلك‪.‬‬ ‫األدعية واألذكار غير ثابتة في الشرع‬ ‫‪-2‬‬ ‫هاك بعض األدعية واألذكار التي يتمسك بها بعض أهل الطرائق الصوفية التي ليس لها أصل في الشريعة ويزعمون فضلها‬ ‫على الثابت الوارد عن التبي صلى هللا عليه وسلم‪.‬‬ ‫‪12‬‬ ‫‪Gaskiya tafi kwabo, kungiyaar izala tabude makarantu dubu 6 a sassa dabandaban na Najeryya www.nngtk.cm 29‬‬ ‫‪march 2017.‬‬ ‫‪13‬‬ ‫‪Jibwis news paper Nigeria, www.jibwisnigeria.org sep28/2013‬‬ ‫‪14‬‬ ‫‪Nzzeer Danjagale(Abu-Muhammad), yadda zaa kama manara tv da manara radio, posted om august 12, 20015‬‬ ‫‪0www.nazeerdanjagale.wordpress.com‬‬ ‫‪15‬‬ ‫‪Gudun mawar yan agaji gazaman lafiyar kasa, posted on 04/28/2016 by pharouk 90, www.umarlabdo.com‬‬ ‫‪16‬‬ ‫‪Gudun mawar yan agaji gazaman lafiyar kasa, posted on 04/28/2016 by pharouk 90, www.umarlabdo.com‬‬ ‫‪17‬‬ ‫‪Mujallarmu,Kungiyar izala takafa cibiyoyi na koyarda sanaa afadin kasarnan, www.mujallarmu.com‬‬ ‫‪504‬‬ ‫)‪Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019‬‬ ‫‪ISBN 978-967-394-339-5‬‬ ‫الرقص عند الذكر‪:‬‬ ‫‪-3‬‬ ‫وهذه أيضا من المخالفات الشرعية حيث يشوب بعض الطرائق ذكر هللا تعالى مع اللعب والرقص ومزامير الشيطان‪ ،‬في المسجد‬ ‫أحيانا‪ ،‬وهللا يأمر عباده أن يذكروه تضرعا وخيفة ودون الجهر من القول بالغدو واألصال‪ ،‬فًل شك أن األنسان حين يرقص عند‬ ‫الذكر قد أساء األدب مع هللا تعالى‪ .‬وليس له حظ من الخشوع والتواضع‪ .‬نسأل هللا السًلمة والعافية‪.‬‬ ‫وهناك كثير من هذه البدع والمخالفات الدينية التى بذلت الجماعة كل نفس ونفيس الجتثاث جذورها من بًلد نيجيريا المباركة‪.‬‬ ‫ومن تلكم المخالفات أيضا ما يلي‪:‬‬ ‫ تكذيب بعض علماء الطرق الصوفية في ادعائهم وزعمهم أنهم قادرون على توزيع الجنة من الدنيا لمن أطاعهم أو أبذل‬‫ماله في خدمتهم‪ ،‬وأن لهم شفاعة في اآلخرة لمن دخل طريقتهم‪.‬‬ ‫ االحتفال بمولد بعض العظماء في بعض الطرائق الصوفية‬‫ تفضيل بعض الصلوات واألدعية المخترعة على المشروعة الثابتة من النبي صلى هللا عليه وسلم‪.‬‬‫ االجتماع للدعاء على الميت يوم الثالث من وفاته والسابع واألربعين‬‫ اإلنحناء عند التحية أو ما يشبه بالركوع والسجود‬‫المحور الرابع‪ :‬نظرة عامة عن جماعة إزالة البدعة وإقامة السنة‪:‬‬ ‫إن جم اعة إزالة البدعة وإقامة السنة ليست فرقة جديدة من الفرق اإلسًلمية بل هي جماعة من أهل السنة والجماعة كونوا منظمة‬ ‫لمحاربة البدعة وحمل الناس على السنة النبوية الشريفة‪ ،‬ألنها لم تأت بشيء جديد في معتقداتها ونشاطاتها الدعوية ما يخالف القرآن‬ ‫والسنة والمنهج الصحيح الذي اتبعه السلف الصالح‪ .‬إال ما يوجد من أخطاء صادرة عنهم‪ ،‬فهم بشر يخطئون ويصيبون‪.‬‬ ‫وقد اهتموا في بداية أمرهم بتغيير الناس مما كانوا عليه من البدع والعادات والتقاليد الفاسدة‪ ،‬وقد كابدوا المشقات آنذاك من طعن‬ ‫وشتم وإيذاء من نواحي متعددة‪ ،‬لكنهم صبروا وواصلوا السير حتى بلغ سهمهم الهدف‪.‬‬ ‫وجماعة اليوم تهتم كثيرا بالتعليم والتدريس ألن آبائها وأجدادها قدموا المهمة في إزالة البدعة وتفهيم الناس الطريق الصحيح وتصقيل‬ ‫أذهانهم وصار كلهم أو جلهم على بصيرة فلم يبق إال التعليم‪ ،‬وهذا في المدن‪ ،‬أما البوادي والقرى فما زالت الجماعة تتغلغل فيها لما‬ ‫فيها من البداوة والجهالة والبدع والعادات والتقليد السيئة‪.‬‬ ‫لكن قد تخللت في هذه الجماعة مشكًلت وعاقات كثيرة‪ ،‬ومن أسبابها فيما أدركنا مبالغات بعض الجيل من الشبان في الوعظ والدعوة‬ ‫حتى حملتهم إلى التش ديد‪ ،‬وليس للداعي إال أن يلين جانبه ليقرب المدعو و يطمإنه إلى ما يدعوا إليه‪ ،‬وقد نهانا رسول هللا صلى هللا‬ ‫عليه وسلم أن نكون منفرين للناس عن الدين‪.‬‬ ‫وكذلك بعض علماء هذه الجماعة أحيانا يعمدون إلى أسلوب فى الوعظ فيه تسخيف واستهزاء لبعض الناس وعقائدهم المخالفة للسنة‪.‬فقد‬ ‫أدبنا هللا سبحانه وتعالى عن ترك مثل هذه األساليب في حق الكافرين إذ قال "وال تسبوا اللذين يدعون من دون هللا فيسبو هللا عدوا‬ ‫بغير علم كذلك زيينا لكل أمة عملهم ثم إلى ربهم مرجعهم فينبئهم بما كانوا يعملون" سورة األنعام اآلية‪108 :‬‬ ‫هذا في الكافرين فكيف بأخيك المسلم‪.‬‬ ‫وكذلك كون بعض الناس ينتمون إلى اإلزالة لكنهم جهلوا السنة فتراه ال خلق وال أدب وال أمانة وال معاملة‪ ،‬فيشار إليه بالبنان وقد‬ ‫ترك اللحية ورفع سرواله‪ .‬و يجعل من ال يعرف اإلزالة يسيء الظن بها إلى غير ذلك مما لم نذكره وهللا تعالى أعلم‪.‬‬ ‫الخاتمة‬ ‫وفي ختام حوارنا مع جماعة إزالة البدعة إقامة السنة عن أساليبها وطرقها فى الدعوة ونشر التعاليم اإلسًلمية يوصلنا إلى استنتاج‬ ‫نتائج اآلتية‪:‬‬ ‫➢ بأن دخل اإلسًلم نيجيريا منذ القرن الحادي عشر الميًلدي وقداعتنق الملوكُ‬ ‫اإلسًلم وأمرو جماعتهم أن يتخذوه اإلسًلم‬ ‫َ‬ ‫دينا‬ ‫➢ وأن أغلب الشيوخ المنتمين إلى الصوفية اليهتمون إلى تنزيه عقائد أتباعهم في بعض الممارسات التي أورثوها كابرا عن‬ ‫كابر والتي تعتبرشيئ من الشرك والبدع‪.‬‬ ‫➢ وأن جماعة إزالة البدعة وإقامة السنة حاولت كل المحاولة في اجتثاث الناس عما كانو عليه من العادات والتقاليد التي تخالف‬ ‫العقيدة الصحيحة‪.‬‬ ‫➢ وأن أساليب هذه الجماعة خصوصا في أول ظهورها فيه نوع من الشدة والغلظة والطعن واالستهزاء‪ ،‬وقد كابدو المشقات‬ ‫لكنهم صبرو وصابرو‪.‬‬ ‫➢ وأن أهم طريق هذه الجماعة في الدعوة هو الوعظ‪ ،‬وفتح المساجد‪ ،‬ومجالس العلم‪ ،‬وتقديم البرامج اإلسًلمية في اإلذاعات‬ ‫والقنوات التلفازية ومساعدة الناس بصفة عامة‪.‬‬ ‫‪505‬‬ Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 .‫➢ وهدفهم األساسي هو حمل الناس على الفهم الصحيح للقرآن والسنة بغير إدخال رأي فاسد‬ ‫المراجع‬ ‫القرآن الكريم‬ .‫هـ المكتبة اإلفريقية‬1414 ،‫ الطبعة الثانية‬،‫ حركة اللغة العربية في نيجيريا‬،‫ أحمد سعيد‬،‫غًلدنثي‬ Gumi Abubakar Mahmud, with Ismail A Tsiga, WHERE I STANDS pectrum books limited, Ibadan Jibwis social media Stafe zamfara state Nigeria, manufar kafa qungiyar izala a Nigeria www.jibwistafe.wordpress.com Abubakar Ali Ali Abubakar,state secretary general of izala kano state,57years old, kofar kansakali along kabuga kofar ruwa road kano, hanyoyin kungiyar izala na daawah, 28/04/2017, 08029412147 Gaskiya tafi kwabo, kungiyaar izala tabude makarantu dubu 6 a sassa dabandaban na Najeryya www.nngtk.cm 29 march 2017. Nzzeer Danjagale(Abu-Muhammad), yadda zaa kama manara tv da manara radio, posted on august 12, 20015 www.nazeerdanjagale.wordpress.com Gudun mawar yan agaji gazaman lafiyar kasa, posted on 04/28/2016 by pharouk 90, www.umarlabdo.com Mujallarmu,Kungiyar izala takafa cibiyoyi na koyarda sanaa afadin kasarnan, www.mujallarmu.com 506 ‫)‪Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019‬‬ ‫‪ISBN 978-967-394-339-5‬‬ ‫األشربة الحالل على ضوء حديث وفد عبد القيس‬ ‫‪HALAL BEVERAGES IN LIGHT OF ABDUL QAIS DELIGATES‬‬ ‫‪Anas Abbas Ibrahim‬‬ ‫‪Lecturer: Jigawa State College of Educaion Gumel Nigeria‬‬ ‫المحاضر بقسم الدراسات اإلسًلمية‬ ‫كلية التربية غوميل والية جغاوا‬ ‫جمهورية نيجيريا الفدرالية‬ ‫‪[email protected]‬‬ ‫ملخص البحث‬ ‫هذه الورقة بعنوان "االشربة الحًلل على ضوء حديث وفد عبد القيس " تتضمن أحكام االشربة الحًلل انطًلقا من حديث وفد عبد‬ ‫القيس و تطرقا إلى نصوص أخرى لبيان األصل في المشروبات ‪،‬و أنواع االشربة‪ .‬و أحكام المشروبات المسكرة التي تخللت‬ ‫بنفسها أو بالمعالجة‪ .‬والمشروبات الغذائية و الدوائية التي أضيف إليها بعض المواد المسكرة ‪ .‬والمشروبات المفترة و المنشطة‪.‬‬ ‫والمشروبات النجسة‪ .‬واالضافات النجسة في المشروبات الغذائية و الدوائية‪ .‬و المشروبات النجسة التي استحالت إلى الطاهرة‬ ‫بنفسها أو بالمعالجة ‪ .‬والمشروبات التي يلحق الضرر بتناولها‪ .‬مع بيان حكم بعض ما استجد من هذه االشربة في العصر الحديث ‪.‬‬ ‫المدخل ‪:‬‬ ‫الحمدهلل رب العالمين والصًلة والسًلم على رسوله الكريم وعلى ءاله و صحبه اجمعين‪ ،‬و بعد! حديث وفد عبد القيس من األشياء‬ ‫التي تعكس لنا صورة الصحابة رضوان هللا عليهم في الحرص على العلم و المعرفة ‪ ،‬حيث سألوا عن االشربة بعد معرفتهم‬ ‫ألصول االسًلم‪ ،‬و هذا يدل على أهمية موضوع االشربة‪ ،‬ولذا ! أردت أن أنطلق من هذا الحديث لبيان بعض األحكام المتعلقة‬ ‫باالشربة‪ ،‬خصوصا اذا علمنا أن المستجدات من المشروبات و المطعومات تظهر بصورة هائلة في حياتنا المعاصرة ‪ ،‬وبعض هذه‬ ‫المشروبات تصنع من مواد نجسة أو مسكرة‪ ،‬و معلوم أنه ال يحل للمسلم تناول النجاسة أو المسكر ‪ ،‬كما أن هناك بعض االشربة‬ ‫مصنوعة من مواد نجسة أو مسكرة بعد انقًلبها إلى أعيان أخرى‪ .‬فهل تطهر بهذا االنقًلب أو تبقى على أصلها من النجاسة؟ وما‬ ‫حكم تلك المشروبات التي تصنع من مواد نجسة؟ هذا ما سنينه في هذه الورقة إن شاء هللا تعالى‪.‬‬ ‫المطلب األول‪ :‬في ذكر حديث وفد عبد القيش وفيه ثالث مسائل‬ ‫المسألة األولى‪ :‬في معني الوفد ومن هم وفد عبد القيس‬ ‫الوفد في اللغة اسم فاعل من وفد يفد إذا قدم‪ ،‬ووفد الشخص عليه و إليه أي قدم‪ ،‬فهو وافد‪ ،‬ويقال في الجمع وفد بسكون الفاء‪،‬‬ ‫ووفود وأوفاد‪ ،‬والوفد أيضا هم القوم يجتمعون ويردون البًلد‪ ،‬وكذلك الذين يقصدون األمراء لزيارة واسترفاد وانتجاع ونحو‬ ‫ذلك‪.١‬‬ ‫ووفد عبد القيس هي قبيلة كبيرة يسكنون البحرين ينسبون إلي عبد القيس بن أفصي بسكون الفاء بعدها مهملة بوزن أعمي ابن‬ ‫دعمي بضم ثم سكون المهلة وكسر الميم بعدها تحتانية ثقيلة ابن جديلة بالجيم وزن كبيرة ابن أسد بن ربيعة بن نزار‪.٢‬‬ ‫وقد كان لعبد القيس وفادتان علي النبي صلى هللا عليه وسلم ‪٣‬‬ ‫إحداهما قبل الفتح‪ ،‬ولهذا قالوا للنبي صلى هللا عليه وسلم " بيننا وبينك كفار مضر" وكان ذلك قديما إما في سنة خمس أو قبلها‪.‬‬ ‫وكانت قريتهم بالبحرين أول قرية أقيمت فيها الجمعة بعد المدينة كما ثبت عن ابن عباس رضي هللا عنهما عند البخاري‪.٤‬‬ ‫وكان فيهم األشج وقال له النبي صلى هللا عليه وسلم " إن فيك خصلتين يحبهما هللا‪ ،‬الحلم و األناة" أخرجه مسلم ‪.٥‬‬ ‫ثانيها‪ :‬كانت في سنة الوفود‪ ،‬وكان عددهم حينئذ أربعين رجًل كما في حديث أبي حيوة الصنابحي الذي أخرجه ابن منده‪ ،‬وكان فيهم‬ ‫الجارود العبدي‪ ،‬وقد ذكر ابن إسحاق قصته وأنه كان نصرانيا فأسلم وحسن إسلمه‪.6‬‬ ‫ويؤيد التعدد ما أخرجه ابن حبان من وجه آخر أن النبي صلى هللا عليه وسلم قال لهم " كالي أري ألوانكم تغيرت" ‪7‬ففيه إشعار بأنه‬ ‫رآهم قبل التغير‪.‬‬ ‫والذي يهمنا في هذه الورقة هي وفادة وفد عبد القيس األولى على النبي صلى هللا عليه وسلم والتي سألوه فيها عن اإليمان وعن‬ ‫األشربة‪.‬‬ ‫‪507‬‬ ‫)‪Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019‬‬ ‫‪ISBN 978-967-394-339-5‬‬ ‫المسألة الثانية ‪ :‬في إيراد لفظ حديث وفد عبد القيس‪ ،‬وبيان ما تضمنه من األشربة‪.‬‬ ‫حديث وفد عبد القيس حديث مشهور أخرجه البخاري‪ 8‬ومسلم ‪ 9‬في صححيخما‪ ،‬وأخرجه غيرهما من أئمة الحديث‪ ،‬فهو حديث‬ ‫صحيح وكل الرويات اتفقت علي ذكر أن وفد عبد القيس سألو النبي صلى هللا عليه وسلم عن اإليمان وعن األشربة‪ .‬وبعض‬ ‫الروايات ذكرت قصة أشجع عبد القيس كما عند مسلم ‪ 10‬وأبي داود‪ 11‬وأحمد ‪ 12‬وبعدها لم تذكر‪.‬‬ ‫وسأقتصر في إيراد لفظ الحديث علي ما اتفق عليه البخاري ومسلم‪ ،‬فهو أعلي درجات الصحيح وفيه أيضا بغيتنا في موضوع‬ ‫األشربة‪.‬‬ ‫نص الحديث‪:‬‬ ‫صلَّى َّ‬ ‫سلَّ َم‪ ،‬فَقَا َل ‪َ " :‬م ِّن ْال َو ْفد ُ ؟ "‪ .‬أ َ ْو ‪َ " :‬م ِّن ْالقَ ْو ُم ؟ "‪.‬‬ ‫اب ِّْن َعب ٍ‬ ‫َّاس َوبَيْنَ النَّ ِّ‬ ‫َّللاُ َعلَ ْي ِّه َو َ‬ ‫ي َ‬ ‫اس‪ ،‬فَقَا َل ‪ :‬إِّ َّن َو ْفدَ عبد القيس لما أَت َُوا النَّبِّ َّ‬ ‫ْ‬ ‫ْ‬ ‫ْ‬ ‫َ‬ ‫ُ‬ ‫ُ‬ ‫ْ‬ ‫َّ‬ ‫ُ‬ ‫َ‬ ‫َ‬ ‫َ‬ ‫َ‬ ‫َ‬ ‫َ‬ ‫ْ‬ ‫َزَ‬ ‫َ‬ ‫ار‬ ‫ف‬ ‫ك‬ ‫ن‬ ‫م‬ ‫ي‬ ‫ح‬ ‫ال‬ ‫ا‬ ‫ذ‬ ‫ه‬ ‫ن‬ ‫ي‬ ‫ب‬ ‫و‬ ‫َا‬ ‫ن‬ ‫ن‬ ‫َ‬ ‫ي‬ ‫ب‬ ‫و‬ ‫‪:‬‬ ‫وا‬ ‫ل‬ ‫ا‬ ‫ق‬ ‫ف‬ ‫"‪.‬‬ ‫ى‬ ‫م‬ ‫ا‬ ‫د‬ ‫ن‬ ‫َ‬ ‫ال‬ ‫و‬ ‫ا‬ ‫ي‬ ‫ا‬ ‫خ‬ ‫ْر‬ ‫ي‬ ‫غ‬ ‫‬‫د‬ ‫ف‬ ‫و‬ ‫ال‬ ‫ب‬ ‫‪:‬‬ ‫و‬ ‫أ‬ ‫‬‫م‬ ‫و‬ ‫ق‬ ‫ال‬ ‫ب‬ ‫اا‬ ‫ب‬ ‫ح‬ ‫ر‬ ‫م‬ ‫"‬ ‫‪:‬‬ ‫ل‬ ‫ا‬ ‫ق‬ ‫ف‬ ‫ة‬ ‫ع‬ ‫ي‬ ‫ب‬ ‫ر‬ ‫من‬ ‫حي‬ ‫قَالُوا ‪:‬إنا‬ ‫ْ‬ ‫ْ‬ ‫َ‬ ‫ِّ‬ ‫َكَ‬ ‫َ‬ ‫ِّ‬ ‫َ‬ ‫ْ‬ ‫َ َ َ َ‬ ‫َ‬ ‫َ ِّ َ‬ ‫ِّ‬ ‫َ‬ ‫َ ُّ‬ ‫َ َ‬ ‫َ َ ِّ ْ ِّ ْ ِّ َ‬ ‫ْ‬ ‫َ‬ ‫َ‬ ‫َ‬ ‫َ‬ ‫َ‬ ‫َ‬ ‫ْ‬ ‫َ‬ ‫َّ‬ ‫ُ‬ ‫َ‬ ‫ض َر‪ ،‬ف ُم ْرنَا بِّأ ْم ٍر فصل نُخبِّ ُر بِّ ِّه َم ْن َو َرا َءنَا ونَدْخ ُل بِّ ِّه ال َجنة‪ ،‬وسألوه عن األشربة‪ ،‬فأ َم َر ُه ْم بِّأ ْربَعٍ َونَ َها ُه ْم َع ْن أ ْربَعٍ ‪ :‬أ َم َر ُه ْم‬ ‫ُم َ‬ ‫اّللِّ َع َّز َو َج َّل َوحْ دَهُ‪ ،‬قَا َل ‪ " :‬ه َْل تَد ُْرونَ َما ِّْ‬ ‫ش َهادَة ُ أ َ ْن َال ِّإلَهَ ِّإ َّال َّ‬ ‫اّللِّ َوحْ دَهُ ؟ "‪ .‬قَالُوا ‪َّ :‬‬ ‫اإلي َمانُ ِّب َّ‬ ‫ان ِّب َّ‬ ‫سولُهُ أ َ ْعلَ ُم‪ ،‬قَا َل ‪َ " :‬‬ ‫م‬ ‫ي‬ ‫َّللاُ‬ ‫َّللاُ َو َر ُ‬ ‫اإل َ ِّ‬ ‫ِّب ْ ِّ‬ ‫ْ‬ ‫ْ‬ ‫ُ‬ ‫ُ‬ ‫ْ‬ ‫َّ‬ ‫َ‬ ‫َ‬ ‫ُ‬ ‫َّ‬ ‫ُ‬ ‫سو ُل َّ‬ ‫س ِّمنَ ال َمغن َِّم "‪َ .‬و َن َهاه ْم عن أربع‪:‬‬ ‫َوأَن ُم َح َّمداا َر ُ‬ ‫َّللاِّ‪َ ،‬وإِّقا ُم ال َّ‬ ‫ص ْو ُم َر َم َ‬ ‫صًلةِّ‪َ ،‬وإِّيت َا ُء الزكَاةِّ‪َ ،‬و َ‬ ‫ضانَ ‪ ،‬وأن َت ْعطوا الخ ُم َ‬ ‫ْ‬ ‫ْ‬ ‫ْ‬ ‫َ‬ ‫ُ‬ ‫ُ‬ ‫ت ‪ .‬قَا َل ُ‬ ‫ش ْعبَة َو ُربَّ َما قَا َل ‪ " :‬ال ُمقَي َِّّر "‪ ،‬قَا َل ‪ " :‬احْ فَظوهُن‪َ ،‬وأ ْخ ِّب ُروب ُهن َم ْن َو َرا َء ُك ْم "‪.‬‬ ‫َّاء ‪َ ،‬وال َح ْنت َِّم‪ ،‬والنقير َوال ُمزَ فَّ ِّ‬ ‫َع ِّن الدُّب ِّ‬ ‫بيان ما تضمنه الحديث من األشربة‪:‬‬ ‫ورد النهي في هذا الحديث عن الشربة من أوعية أربعة وهي‪:‬‬ ‫‪ -1‬الدباء ‪ :‬وهو القرع اليابس أي الوعاء منه‪.‬‬ ‫‪ -2‬الحنتم‪ :‬أصح األقوال فيها أنها جرار خضر‪.‬‬ ‫‪ -3‬النقير‪ :‬هو جزع النخل ينقر وسطه فيتخذ منه وعاء‬ ‫‪ -4‬المقير‪ :‬هو المزفت وهو الوعاء المطلي بالقار‪13‬‬ ‫وأما معني النهي عن هذه األربعة فهو أنه نهي عن االنتباذ فيها‪ ،‬وهو أن يجعل في الماء حبات من تمر أو زبيب أو نحوهما ليحلو‬ ‫ويشرب‪ .‬وإنما خصت هذه بالنهي ألنه يسرع إليه اإلسكار فيها‪ .‬فيصير حراما نجسا وتبطل ماليته‪ ،‬فنهي عنه لما فيه من إتًلف‬ ‫المال‪ ،‬وألنه ربما شربه بعد اسكاره من لم يطلع عليه‪ ،‬ولم ينه عن اإلنتباذ في أسقية األدم بل أذن فيها ألنها لرقتها ال يخفي فيها‬ ‫المسكر‪ ،‬بل إذا سار مسكرا شقاها غالبا‪.14‬‬ ‫ثم إن هذا النهي كان في أول األمر ثم نسخ بحديث بريدة رضي هللا عنه أن النبي صلى هللا عليه وسلم قال " كنت نهيتكم عن االنتباذ‬ ‫إال في أسقية‪ ،‬فانتبذو في كل وعاء‪ ،‬وال تشربو مسكرا" ‪.15‬‬ ‫فإذا كان األمر كذالك فما فائدة إيراد حديث وفد عبد القيس مع أنه منسوخ‪ ،‬وهذا ما سنناقشه في المسألة التالية إن شاء شاء هللا تعالي‪.‬‬ ‫المسألة الثالثة‪ :‬في الغرض من إيراد حديث وفد عبد القيس مع أنه منسوخ‪.‬‬ ‫ان الغرض األساسي من إيراد حديث وفد عبد القيس وجعله عنوانا للورقة مع أنه منسوخ‪ ،‬هو أننا نريد أن نجعله نقطة انطًلقا‬ ‫ننطلق منها فيما يتعلق بموضوع األشربة لكونه فيما يبدو أول واقعة يظهر فيها مثل ذلك التفصيل فيما ينتبذ من األشربة في عصره‬ ‫صلي هللا عليه وسلم‪.‬‬ ‫وهناك أغراض أخري نجملها في النقاط التالية‪:‬‬ ‫‪ -1‬إن موضوع األشربة مما يبتغي االهتمام بتعليمه والتنبيه عليه‪ ،‬خصوصا لمن هم حديثي عهد باإلسًلم‪ ،‬كما هو الحال في وفد‬ ‫عبد القيس‪.‬‬ ‫‪ -2‬تضم ن الحديث شيئا من التفصيل عن بعض األشربة المحرمة المتداولة في ذلك العصر‪ ،‬وهذا يلقي الضوء علي أن المسلمين ‪-‬‬ ‫في ذلك العصر‪ -‬بحاجة إلى معرفة ما يحل وما يحرم من األشربة واألطعمة بالتفصيل‪.‬‬ ‫‪ -3‬إن حديث وفد عبد القيس أصل في الشربة المحرمة في ذلك العصر‪ ،‬فوقوع النسخ فيه يكون حافزا لنا في البحث عما أبدل به‬ ‫من األحاديث التي نتمسك بها في معرفة ما يحل وما يحرم من األشربة‪.‬‬ ‫‪ -4‬إن إجابة الرسول صلى هللا عليه وسلم عن األسئلة التي تتعلق باألشربة بعد ذكره ألصول اإلسًلم في هذا الحديث يلفت النظر‬ ‫إلي أهمية الموضوع‪ ،‬ويجعلنا نبحث عن ماهية األشربة وأنواعها وأهميتها والنصوص االخري التي وردت في بيان األصول‬ ‫والقواعد التي يتمسك بها في التفريق بين ما يحل وما يحرم منها‪ .‬وهو ما سنناقشه في المطلب الثالث إن شاء هللا‪.‬‬ ‫المطلب الثاني‪ :‬في األشربة وأهميتها واألصل فيها وأنواعها‪ ،‬وفيه أربعة مسائل‪:‬‬ ‫‪508‬‬ ‫)‪Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019‬‬ ‫‪ISBN 978-967-394-339-5‬‬ ‫المسألة األولى‪ :‬تعريف األشربة في اللغة وفي االصطالح‪.‬‬ ‫األشربة جمع شراب‪ ،‬وهو ما يشرب من المائعات‪ ،‬يقال شرب الماء يشربه ُ‬ ‫شربا وشَربا و ِّشربا‪ ،‬والفاعل شارب والجمع شاربون‬ ‫وشرب‪16.‬‬ ‫تعريف األشربة في االصطًلح الفقهي‪:‬‬ ‫األشربة‪ :‬مفردها شراب‪ ،‬وهو كل مائع رقيق سائغ يشرب‪ ،‬حًلال كان أو حراما‪18.‬‬ ‫المسألة الثانية‪ :‬أهمية موضوع األشربة‪.‬‬ ‫تتجلي أهمية موضوع األشربة في أمور منها‪:‬‬ ‫‪ -1‬أن الشراب هو شريان الحياة لسائر الكائنات من إنسان وحيوان ونبات‪ ،‬وبدونه ال تكون الحياة‪ ،‬وهو مرتبط باإلنسان من وجوده‬ ‫ومماته‪ ،‬وقد حث الشارع علي التحري في المشرب والمطعم‪ ،‬لهذا ورد في الحديث الصحيح أن رسول هللا صلي هللا عليه وسلم قال‪:‬‬ ‫أيها الناس إن هللا تعالى طيب ال يقبل إال طيبا وإن هللا أمر المؤمنين بما أمر به المرسلين فقال تعالي‬ ‫(ياأيها الذين الرسل كلو من الطيبات واعملوا صالحا إني بما تعملون بصير) سورة المؤمنون‬ ‫(يا أيها الذين آمنوا كلو من طيبات ما رزقنا كم واشكرو هلل إن كنتم إياه تعبدون) سورة البقرة ‪172‬‬ ‫ثم ذكر رجل يطيل السفر أشعث أغبر يمد يديه إلي السماء يا رب يا رب ومطعمه حرام ومشربه حرام وملبسه حرام وغذي‬ ‫بالحرام فأني يستجاب له‪18.‬‬ ‫‪-2‬أن إلطابة المشرب أثرا طيبا علي سلوك اإلنسان وسريرته واستنارة بصيرته وصفاء قلبه واستجابة دعائه‪ ،‬وأن لخباثة المشرب‬ ‫والمطعم أثرا سيئا علي اإلنسان‪ ،‬فلولم يكن من ذلك إال عدم قبول دعائه كما هو وارد في الحديث السابق لكفي ذلك زجرا‪.‬‬ ‫‪-3‬أن هذا الموضوع يكتسي أهمية خاصة وذلك من جهة أننا في عصر كثر فيه احتكاك الشعوب بعضها ببعض أكثر من ذي قبل‪،‬‬ ‫وقد توسعت التجارة توسعا عظيما‪ ،‬وكثر االستيراد‪ ،‬واألغلب في الدول الموردة أن ال تهتم بجانب الحل والحرمة‪ ،‬بقدر ما تهتم‬ ‫بتصدير أكبر كمية من منتجاتها‪ ،‬التي صارت تمأل أسواق المسلمين اليوم‪.‬‬ ‫لذا كثر التساؤالت عن حكم هذه األشربة فكان لزاما علي العلماء وطًلب العلم االهتمام بهذا الجانب من المستجدات أو النوازل‪.‬‬ ‫المسألة الثالثة‪ :‬األصل في حكم األشربة‪.‬‬ ‫اتفق العلماء علي أن األصل في جميع األشربة الحل إال ما كان مسكرا أو كان في شربه ضرر‪ ،‬أو ما دل علي الدليل حرمته فيخرج‬ ‫عن هذا األصل‪19.‬‬ ‫قال تعالى‪( :‬يبني آدم خذو زينتكم عند كل مسجد وكلو واشربو وال تسرفوا إنه ال يحب المسرفين ) سورة األعراف‪ ،31‬فظاهر اآلية‬ ‫يقتضي إباحة سائر المأكوالت وشرب سائر األشربة إال ما دل دليل علي منعه‪ ،‬بشرط أن ال يكون الشخص مسرفا فيها‪ ،‬واإلسراف‬ ‫هو مجاوزة الحد االستواء‪ ،‬فتارة يكون بمجاوزة الحًلل إلي الحرام‪ ،‬وتارة يكون بمجاوزة الحد في اإلنفاق‪ ،‬وقد يكون اإلسراف‬ ‫باإلفراط في تناول الطعام والشراب‪.‬‬ ‫قال ابن عباس رضي هللا عنهما " أحل هللا في هذه اآلية األكل والشرب مالم يكن سرفا أو مخيلة"‪20‬‬ ‫فاآلية دليل صريح على أن األصل في األشربة اإلباحة إال ما دل دليل علي حرمته فيخرج عن هذا األصل‪ .‬وقد ورد في الحديث "‬ ‫كلو واشربوا والبسوا وتصدقوا في غير إسراف وال مخيلة"‪21‬‬ ‫المسألة الرابعة‪ :‬أنواع األشربة‪.‬‬ ‫األشربة نوعان‪:‬‬ ‫األول‪ :‬األشربة الحًلل وهو كل شراب طيب نافع ال مضرة فيه وال اسكار‪ .22‬واألشربة الحًلل أنواع كثيرة ال يحصيها إال الذي‬ ‫خلقها‪ .‬وقد سبق أن الحل هو األصل في األشربة إال ما استثني‪.‬‬ ‫الثاني‪ :‬األشربة المحرمة‪ .‬وهي األشربة المسكرة أو الضارة أو النجسة‪ :‬فكل شراب جمع هذه األوصاف الثًلثة أو اتصف بواحد‬ ‫منها فهو محرم‪ .‬قال تعالى ( يا أيها الذين آمنوا إنما الخمر والميسر واألنصاب واألزالم رجس من عمل الشيطان فاجتنبوه لعلكم‬ ‫تفلحون) المائدة‪ 90‬وقال صلى هللا عليه وسلم " كل مسكر خمر وكل خمر حرام "‪ 23‬وهذ يدل علي تحريم المسكرات‪ ،‬وقال تعالى‬ ‫‪509‬‬ ‫)‪Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019‬‬ ‫‪ISBN 978-967-394-339-5‬‬ ‫( ويحل لهم الطيبات ويحرم عليهم الخبائث) األعراف‪ 157‬والخبائث هو كل مستقذر من النجاسات والدم والميتة ونحوها‪ ،‬وقال‬ ‫صلى هللا عليه وسلم " ال ضرر وال ضرار)‪ 24‬فأخذ منه تحريم األشربة الضارة‪.‬‬ ‫ولست أريد أن أخوض في التفصيل فيما يتعلق بأنواع وأحكام األشربة المباحة والمحرمة وأنما أريد تسليط الضوءعلي أنه قد‬ ‫استجدت أمور‪ ،‬ووقعت وقائع في عصر الحديث فيما يتعلق بموضوع األشربة نتيجة ما يشهده العالم من تقدم هائل في جميع‬ ‫مجاالت الحياة خصوصا ما يتعلق بموضوع الغذاء أو األدوية‪ ،‬وكان هذا التقدم صادرا من عالم ال تحكمه مبادئ اإلسًلم‪ .‬ولهذا‬ ‫أدخلو كثيرا من المواد النجسة والمحرمة في صناعة األغذية واألدوية فأدي ذلك إلي اختًلط الحًلل بالحرام‪ .‬وكان عالمنا اإلسًلمي‬ ‫ولألسف‪ -‬هو المستهلك المستورد‪ ،‬بينما كان العالم الغربي هو المنتج المورد‪ ،‬وهذا يفرض علي األمة اإلسًلمية أن توجد حلوال‬ ‫وأحكاما لهذه المستجدات ولما تستورد من األطعمة واألشربة من عالم غير اإلسًلمي‪.‬‬ ‫ومما أدي إليه التقدم في الميدان الصناعي والكيمائي وجود أشربة مستخلصة من مواد نجسة أو مسكرة بعد انقًلبها إلي مواد‬ ‫أخري إما بنفسها أو بالمعالجة‪ ،‬كما وجدت أشربة ليست نجسة وال مسكرة ولكنها تورث الخمول أو النشاط وهي ما يعرف باألشربة‬ ‫المفترة والمنشطة‪.‬‬ ‫ولذا أردت أن أذكر في هذه الورقة بعض أحكام هذه األشربة‪.‬‬ ‫المطلب الثالث‪ :‬أحكام األشربة النجسة بعد االستحالة‪ ،‬وأحكام األشربة المختلطة بالنجاسة وفيه أربع مسائل‪:‬‬ ‫المسألة األولي‪ .‬معني االستحالة في اللغة واالصطالح‪:‬‬ ‫االستح الة في اللغة مصدر استحال يستحيل‪ ،‬فهي استفعالة من حال يحول‪ ،‬وحال الشيء واستحال‪ :‬تغير عن طبعه ووصفه‪ ،‬وكل ما‬ ‫تحول وتغير من استواء إلي عوج‪24.‬‬ ‫واالستحالة في االصطًلح الفقهي‪ :‬هو التبدل من حال إلي حال‪ ،‬وتغير ماهية الشيء تغيرا ال يقبل اإلعادة‪25.‬‬ ‫وعليه! فإن المراد باستحالة النجاسة‪ :‬هو انقًلب العين النجسة إلي عين أخري جديدة مباينة لها‪ ،‬كانقًلب الخمر خًل‪ ،‬وتحول دم‬ ‫الغزال مسكا‪ ،‬والعلقة والنطفة مضغة‪ ،‬والزيت المتنجس صابون‪.‬‬ ‫المسألة الثانية‪ :‬حكم استحالة الخمر‪.‬‬ ‫إن كًلم الفقهاء يدل علي أن هناك فرقا بين الخمر وغيرها من النجاسات إذا استحالت بنفسها أو بالمعالجة‪ ،‬وإليك ملخص أقوالهم في‬ ‫النقاط التالية‪:‬‬ ‫لقد اتفق الفقهاء علي أن الخمر إذا استحالت بنفسها إلي الخل طهرت وحل شرابها‪26.‬‬ ‫وقد حكي ابن رشد‪ 27‬والنووي‪ 28‬اإلجماع علي ذالك‪.‬‬ ‫واختلف القفهاء في طهارة الخمر وحلها إذا استحالت إلي الخل بفعل اإلنسان‪.‬‬ ‫القول األول‪ :‬يحل تخليل الخمر بوضع شيء فيها وإذا خللت حلت وطهرت‪ .‬وهو مذهب الحنفية‪ 29،‬والمشهور من مذهب‬ ‫المالكية‪30.‬‬ ‫القول الثاني‪ :‬ال يجوز تخليل الخمر‪ ،‬وإن خللت لم تحل ولم تطهر‪ ،‬وهو المشهور من مذهب الشافعية‪ 31،‬والظاهر من مذهب‬ ‫الحنابلة‪32.‬‬ ‫‪-1‬أدلة القول األول‪ :‬استدل أصحاب القول األول علي جواز تخليل الخمر وعلي طهارتها إذا خللت بما يأتي‪:‬‬ ‫قوله تعالي‪ ( :‬ويحل لهم الطيت ويحرم عليم الخبئث)‬ ‫األعراف ‪.١٥٧‬‬ ‫ووجه االستدالل من اآلية أن الخمر بعد تخليلها قد تغيرت من الخمرية إلي الخل‪ ،‬والخل طيب باالتفاق فيكون حًلال لذالك وال فرق‬ ‫بين ما تخلل بنفسه أو بفعل فاعل‪.‬‬ ‫‪ -2‬حديث جابر رضي هللا عنه عن النبي صلى هللا عليه وسلم ‪ :‬نعم األدم الخل‪ ،‬نعم األدم الخل‪ ،‬أخرج مسلم‪33.‬‬ ‫‪ -3‬حديث جابر بن عبد هللا رضي هللا عنهما‪:‬‬ ‫عن النبي صلى هللا عليه وسلم أنه قال‪ :‬خير خلكم خل خمركم‪ ،‬أخرجه البيهقي‪34.‬‬ ‫ووجه االستدالل من الحديثن أن النبي صلى هللا عليه وسلم امتدح الخل وهذا شامل لجميع أنواع الخل دون تفريق‪ .‬ألن التحليل سبب‬ ‫لحصول الحل‪ ،‬فًل يكون موجبا للحرمة‪35.‬‬ ‫‪ -4‬حديث أم سلمة رضي هللا عنها أن النبي صلى هللا عليه قال في دباغ جلود الميتة " إن دباغها يحل كما يحل خل الخمر" أخرجه‬ ‫البيهقي‪36.‬‬ ‫‪510‬‬ ‫)‪Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019‬‬ ‫‪ISBN 978-967-394-339-5‬‬ ‫‪ -5‬أن الخمر إذا انقلبت من التخمير إلي التخليل فإنها تطهر ألن النجاسة فيها متعلقة بالشدة واإلسكار فإذا زال ذهب التنجس‪،‬‬ ‫والتنجس والتحريم يدوران مع العلة وجودا وعدما‪.‬‬ ‫وال فرق في ذلك بين ما تخلل بنفسه أو بفعل فاعل‪37.‬‬ ‫أدلة قول الثاني‪ :‬استدل أصحاب القول الثاني علي عدم جواز التخليل وأنه ال يفيد الطهارة وال الحل بما يأتي‪:‬‬ ‫‪ -1‬حديث أنس بن مالك رضي هللا عنه أن النبي صلى هللا عليه وسلم سئل عن الخمر تتخذ خًل فقال‪ :‬ال‪ ،‬أخرجه مسلم‪38‬‬ ‫‪ -2‬عن أنس بن مالك رضي هللا عنه أيضا أن أبا طلحة رضي هللا عنه سأل النبي صلى هللا عليه وسلم عن أيتام ورثوا خمرا قال‪:‬‬ ‫أهرقها؟ قال أفًل أجعلها خًل؟ قال " ال" أخرجه أبو داود‪ 39‬والبيهقي‪40.‬‬ ‫ووجه االستدالل من الحديثين أن النبي صلى هللا عليه وسلم سئل عن تخليل الخمر فنهي عنه‪ ،‬وأمر بإراقتها ولو كان التخليل جائزا‬ ‫لما نهي عنه‪ ،‬ولما أمر بأراقة خمر األيتام‪ ،‬ألن مال األيتام أولي األموال بالحفظ والرعاية‪ ،‬وقد نهي رسول هللا صلى هللا عليه وسلم‬ ‫عن إضاعة المال‪.‬‬ ‫المناقشة‪:‬‬ ‫ناقش أصحاب القول األول أدلة أصحاب قول الثاني بما ملخصه‪ :‬أن االحاديث التي وردت فيها النهي عن التخليل كانت في بداية‬ ‫األمر‪ ،‬فحملها علي التغليظ والزجر أولي‪ .‬ويقال أيضا إن النهي عن التخليل المراد به أن يستعمل الخمر استعمال الخل بأن يؤتدم‬ ‫به‪41.‬‬ ‫وبعضهم قالو إن أحاديث النهي عن التخليل منسوخة‪42.‬‬ ‫وناقشة أصحاب القول الثاني أدلة أصحاب القول األول بأن حديث خير خلكم خل خيركم" و " إن دباغها يحل كما يحل خل الخمر"‬ ‫ضعيفان ال يقوم بهما حجة‪ 43،‬وأما قولهم إن األحاديث التي وردت فيها النهي عن التخليل كانت في بداية األمر أو أنها منسوخة‪،‬‬ ‫فقد أجاب عن ذلك شيخ اإلسًلم ابن تيمية بما ملخصه‪ :‬إنه القول بأن النهي عن التخليل منسوخ ألنه كان في أول اإلسًلم فأمرو‬ ‫بذلك كما أمرو بكسر اآلنية وشق الظروف ليمتنعوا عنها‪ .‬قيل هذا غلط من وجوه‪:‬‬ ‫أحدها‪ :‬أن أمر هللا ورسوله ال ينسخ إال بأمر هللا ورسوله‪ ،‬ولم يرد بعد هذا نص ينسخه‪.‬‬ ‫الثاني‪ :‬أن الخلفاء الراشدين بعد موته صلى هللا عليه وسلم‪ ،‬عملو بهذا‪ ،‬كما ثبت عن عمر بن خطاب أنه قال‪ :‬ال تأكلو خل خمر أال‬ ‫خمرا بدأ هللا بفسادها‪.‬‬ ‫وال جناح علي مسلم أن يشتري من خل أهل الذمة" فهذا عمر ينهي عن خل الخمر التي قصد إفسادها‪ ،‬ويأذن فيما بدأ هللا بإفسادها‬ ‫ويرخص في اشتراء خل الخمر من أهل الكتاب‪ ،‬ألنهم ال يفسدون خمرهم‪ ،‬وإنما يتخلل بغير اختيارهم‪ ،‬وفي قول عمر حجة علي‬ ‫جميع األقوال ‪.‬‬ ‫الوجه الثالث‪ :‬أن يقال إن الصحابة كانوا أطوع الناس هلل ورسوله‪ ،‬ولهذا لما حرم عليهم الخمر أراقوها‪ ،‬فإذا كانوا مع هذا قد نهوا‬ ‫عن تخليلها وأمروا بارهاقها‪ ،‬فمن بعدهم من القرون أولي منهم بذلك‪ ،‬فإنهم أقل طاعة هلل ورسوله منهم‪44.‬‬ ‫ويبدو من خًلل استدالل الفريقين أن أدلة المانعين أقوى‪ ،‬ألنها أنص وأصرح وأحوط للدين‪.‬‬ ‫لكن هناك تنبيهان البد من أخذهما بعين االعتبار ‪:‬‬ ‫األول ‪ :‬يفرق بين من بقتني الخمر ليخللها وبين من سواه‪ ،‬فاألول أغلظ وأجدر بالمنع‪ ،‬ألن اقتناء الخمر ال يحل بحال‪.‬‬ ‫الثاني ‪ :‬يفرق بين تخليل الخمر بمجرد حبسها أو نقلها من الظل إلى الشمس أو العكس‪ ،‬وبين تخليلها بوضع مادة فيها‪ .‬فالحالة‬ ‫األولى أخف‪ ،‬ألنها أشبه ما تكون بتخلل الخمر بذاتها‪ ،‬وليست كذلك الحالة الثانية‪ ،‬ألن الخمر إذا وضع فيها شيء لتخليلها تنجس بها‬ ‫قبل التخليل‪ ،‬ألنها نجس‪ ،‬فإذا استحالت بعد ذلك عادت متنجسة بذلك الشيء المتنجس بها الذي وضع فيها‪ ،‬فلزم من هذا أن الخمر‬ ‫إذا خللت بوضع شيء فيخت لك تنفك عنها النجاسة بحال‪.‬‬ ‫المسألة الثالثة‪ :‬حكم استحالة األعيان النجسة – غير الخمر‪ -‬إلي حقيقة أخري‪.‬‬ ‫اختلف الفقهاء في طهارة األعيان النجسة إذا استحالت إلي طيب وصًلح‪ ،‬مثل الخنزير إذا وقع في مملحة فصار ملحا‪ ،‬أو احترق‬ ‫السرجين فصار رمادا وكان خًلفهم علي قولين‪:‬‬ ‫القول األول‪ :‬أن األعيان النجسة تطهر باالستحالة‪ ،‬وإلي هذا ذهب جمهور الحنفية‪ 45،‬وهو المشهور من مذهب المالكية‪ 46،‬وهو‬ ‫قول مخرج في مذهب الحنبلي‪ 47،‬واختاره ابن تيمية‪48.‬‬ ‫القول الثاني‪ :‬أن األعيان النجسة ال تطهر باالستحالة‪ ،‬وهو مذهب الشافعية‪ ،‬وظاهر مذهب الحنابلة‪ 49،‬وقول أبي يوسف من‬ ‫الحنفية‪.50‬‬ ‫أدلة القول األول‪ :‬استدل أصحاب القول األول علي طهارة األعيان النجسة باالستحالة بما يأتي‪:‬‬ ‫‪511‬‬ ‫)‪Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019‬‬ ‫‪ISBN 978-967-394-339-5‬‬ ‫‪ -1‬قالو إن العين النجسة إذا انقلبت إلي عين أخري‪ ،‬تطهر قياسا علي طهارة الخمر بتخللها‪ ،‬وجلود الميتة إذا دبغت‪ ،‬و الجًللة إذا‬ ‫احتبست‪ ،‬والنطفة إذا تحولت إلى علقة‪ ،‬ثم تحولت إلى المضغة فتطهر بذلك‪.‬‬ ‫‪ -2‬أن هللا تعالى أحل الطيبات وحرم الخبائث وهذه األعيان الذي استحالت ال تنطبق عليها صفة الخبائث‪ ،‬ال نصا وال معني وإنما‬ ‫تدخل في الطيبات‪ ،‬وألن هذه األعيان المستحالة انعدمت فيها علة النجاسة والتحريم التي هي االستقذار‪ ،‬وإذا عدم التحريم والنجاسة‬ ‫ثبتت اإلباحة والطهارة‪.‬‬ ‫‪ -3‬أن األعيان التي تستحيل من صفة إلي صفة تكتسب حكم الصفة التي استحالت إليها‪ ،‬ألن الشارع رتب الحل والتحريم والطهارة‬ ‫والنجاسة علي حقائق األعيان‪ ،‬فإذا انتفت تلك الحقيقة انتفي الحكم معها‪51.‬‬ ‫استدل أصحاب قول الثاني علي عدم طهارة األعيان النجسة باالستحالة بما يأتي‪:‬‬ ‫‪ -1‬عن ابن عمر رضي هللا عنهما قال‪ :‬نهي رسول هللا صلى هللا عليه وسلم عن الجًللة في اإلبل أن يركب عليها أو يشرب من‬ ‫ألبانها‪ ،‬أخرجه أبو داود‪ 52،‬و الجًللة هي البهيمة التي تأكل النجاسات‪.‬‬ ‫ووجه االستدالل من الحديث أن االستحالة لو كانت مؤثرة في طهارة األعيان النجسة لما ورد النهي عن أكل لحم الجًللة وشرب‬ ‫لبنها‪ ،‬ألن االستحالة التي تأكل من عذرة ونحوها تستحيل في بطنها ولبنها ولحمها الذي ورد النهي عنهما ال يحمًلن صفة تلك‬ ‫النجاسة وال اسمها‪ ،‬فدل ذلك على أنه ال أثر لًلستحالة في تطهير وإباحة األعيان النجسة‪.‬‬ ‫‪ -2‬أن النجاسة الحاصلة في هذه األعيان المتنازع فيها لم تحصل بًلستحالة‪ ،‬فلم تطهر بها‪ ،‬كالدم إذا صار قيحا أو صديدا‪.‬‬ ‫‪ -3‬أن قياس الخنزير والكلب والسرجين ونحو ذلك علي الخمر ال يصح ألن نجاستها لعينها بخًلف الخمر فأن نجاستها لمعني‬ ‫معقول وقد زال‪53.‬‬ ‫المناقشة‪:‬‬ ‫ناقش أصحاب القول األول ادلة أصحاب القول الثاني بما يأتي‪:‬‬ ‫إن التفريق بين الخمر وبين هذه األعيان المتنازع فيها في حكم االستحالة فرق ضعيف‪ ،‬ألن الخمر وهي أم الخبائث إذا استحالت‬ ‫بنفسها إلي خل حلت باتفاق الفقهاء‪.‬‬ ‫أما كون نجاسة هذه األعيان لم تحصل باالستحالة فلم تطهر بها‪ ،‬فهذا ال تأثير له في الحكم‪ ،‬ألن جميع النجاسات حصلت نجاستها‬ ‫باالستحالة فإن الدم مستحيل عن أعيان طاهرة وكذالك العذرة والبول والحيوان النجس مستحيل عن مادة طاهرة‪ ،‬وبعض األعيان‬ ‫استحال من نجس إلي طاهر كالنطفة نجسة وتصير علقة وهي نجس ثم تصير مضغة فتطهر‪54.‬‬ ‫ويمكن ان نناقش استداللهم علي عدم طهارة تلك األعيان المتنازعة فيها بحديث النهي عن الجًللة‪ ،‬بأن النهي عن أكل لحم الجًللة‬ ‫منصب في األساس علي التغير الذي يحصل في رائحتها أو طعم لحمها‪ ،‬وبناء علي ذلك فإن قياس األعيان المتنازع فيها والتي‬ ‫تستحيل استحالة تامة من النجاسة إلي الطهارة‪ ،‬علي الجًللة التي يظهر أثر النجاسة في رائحتها أو لحمها قياسا غير دقيق‪ ،‬ألن هذه‬ ‫ليست استحالة كاملة بدليل بقاء الرائحة أو الطعم‪ ،‬وهذه غير مقصودة عند الفقهاء الذين قالو بتأثير االستحالة في طهارة األعيان‬ ‫النجسة‪ ،‬وإنما مقصودهم االستحالة الكاملة‪55.‬‬ ‫الترجيح‪:‬‬ ‫الراجح وهللا أعلم‪ -‬ما ذهب إليه أصحاب القول األول من القول بطهارة األعيان النجسة باالستحالة لقوة مااستدلوا به‪ ،‬وألن أدلة‬ ‫أصحاب القول الثاني قد أوهنتها المناقشة التي أوردت عليها‪ ،‬وألن التغير الذي يؤدي إلى زوال أعراض األعيان النجسة وتبدل‬ ‫أوصافها له أثر كبير في األحكام الشرعية من الحل والحرمة والطهارة والنجاسة وهذا األمر قد توا طأ عليه جمهور العلماء‪.‬‬ ‫وبناء علي ذلك فإن المركبات الكيمائية الناتجة عن استحالة النجاسات في الصناعات الغذائية والدوائية‪ ،‬وكذلك االستحالة التي تطرأ‬ ‫علي األعيان النجسة بتأثير التفاعًلت الكيميائية‪ ،‬واإلضافات الصناعية إذا تحققت فيها االستحالة الكاملة‪ ،‬وكانت استحالتها إلي‬ ‫طيب وصًلح‪ ،‬ولم يتحقق فيها أي نوع من أنواع الضرر‪ ،‬فإن الناتج يكون طاهرا ويجوز تناوله‪ ،‬وإذا استحالت إلي خبيث وفساد‪-‬‬ ‫كاستحالة العصير خمرا‪ -‬فالناتج حرام‪ ،‬وإذا لم تتحقق االستحالة بقيت على ما كانت عليه من الحرمة والمنع‪.‬‬ ‫المسألة الرابعة‪ :‬األشربة التي اختلطت بالمواد النجسة‪.‬‬ ‫أوال‪ :‬معني الخلط في اللغة واالصطًلح‪:‬‬ ‫الخلط في اللغة ضم الشيء إلي آخر‪ ،58‬وفي االصطًلح‪:‬‬ ‫فحقيقة الخلط بالنسبة لألشربة واألطعمة هو امتزاج مادة محرمة أو نجسة بمادة طاهرة حًلل‪59.‬‬ ‫ثانيا‪ :‬حكم األشربة التي اختلطت بالمواد النجسة‪.‬‬ ‫إذا اختلطت األشربة الحًلل بالمواد النجسة‪ ،‬وتقارب نسب الكميات المخلوطة حيث يقيت كل مادة محتفظة بصفاتها وتأثيرها‪ ،‬فأن‬ ‫هذا النوع ال يغير حكم المواد المخلوطة الحتفاظ كل منها بصفاته وخصائصه‪.‬‬ ‫‪512‬‬ ‫)‪Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019‬‬ ‫‪ISBN 978-967-394-339-5‬‬ ‫وعليه‪ ،‬فأنها تكون محرمة ال يجوز تناولها‪.60‬‬ ‫وأما إذا غلبت المادة الطاهرة الحًلل علي المادة المحرمة أو النجسة‪ ،‬وصارت مستهلكة فيها بحيث يذهب طعمها ولونها ورائحتها‬ ‫فًل يبقي لذلك أثر‪ ،‬فهذا النوع من الخلط يسمي باإلستهًلك‪ ،‬واستهًلك المواد النجسة أو المحرمة في الماء يصيرها طاهرة حًلال‬ ‫عند جميع الفقهاء‪ ،‬وذلك لما للماء من خصوصية التطهير وقوة الدفع للنجاسات‪.‬‬ ‫واختلف القفهاء في حكم المائعات غير الماء إذا اختلطت بالنجاسة‪ ،‬علي قولين‪:‬‬ ‫‪ -1‬إذا وقعت نجاسة في مائع طاهر غير الماء تنجس‪ ،‬وحرم تناوله‪ ،‬قلت النجاسة أو كثرت‪ ،‬تغير المائع أو لم يتغير وهذه هو قول‬ ‫جمهور الفقهاء‪ .61‬واستدلوا بحديث أبي هريرة رضي هللا عنه قال سئل النبي صلى هللا عليه وسلم عن الفأرة تقع في السمن‬ ‫فقال‪ " :‬إن كان جامدا فألقوها وما حولها‪ ،‬وإن كان مائعا فًل تقربوه" ‪62‬وقالوا إنه لم يفرق بين قليله وكثيره‪ ،‬وألن المائعات ال‬ ‫قوة لها علي دفع النجاسة‪ ،‬بدليل أنها لة تطهر غبرها‪ ،‬فًل تدفع عن نفسها النجاسة كيسير الماء‪ .63‬واستدلوا كذلك بأن المائعات‬ ‫عير الماء ليست لها قوة علي دفع النجاسة‪ ،‬بدليل أنها ال تطهر غيرها‪ ،‬بخًلف الماء فأن له القوة علي االستهًلك والدفع عن‬ ‫نفسه‪ ،‬وهذه الميزة مقصورة عليه دون غيره من المائعات‪.64‬‬ ‫أن حكم المائعات كالحكم في الماء قلة وكثرة‪ ،‬فكل ماال يفسد الماء ال يفسد عيره من المائعات‪ .‬وألي هذا القول ذهب‬ ‫‪-2‬‬ ‫الحنفية‪ ،64‬وهو رواية عند الحنابلة اختارها ابن تيمة‪65.‬‬ ‫واستدلو بأن المائعات الكثيرة لها قدرة االستهًلك للنجاسة ولها قوة دفعها من غير أن تؤثر علي طهارتها‪ .66‬واستدلوا كذلك بأن‬ ‫لفظ " وأن كان مائعا فًل تقربوه" علي التسليم بصحته فإنما يدل علي نجاسة قليل المائعات‪ ،‬وأما المائعات الكثيرة إذا وقعت فيها‬ ‫النجاسة فاستحالت حتي لم يظهر لها طعم وال لون وال ريح‪ ،‬فتكون باقية علي أصل خلقتها داخل في قول هللا تعالى ( ويحل لهم‬ ‫الطيت ويحرم عليم الخبئث) األعراف ‪.١٥٧‬‬ ‫المناقشة‪:‬‬ ‫ناقش أصحاب القول الثاني أدلة أصحاب القول األول بأن الحديث الذي استدلوا به علي التفريق بين الجامد والمانع ضعيف‪ ،‬وعلي‬ ‫فرض صحته‪ ،‬فأنما يدل علي نجاسة القليل من المائعات إذا وقعت فيه النجاسة‪ ،‬أما الكثير فليس فيه نص وال اجماع وال قياس‪78.‬‬ ‫وناقش أصحاب القول األول أدلة أصحاب القول الثاني‪ ،‬بأن قياس المائعات علي الماء ال يصح‪ ،‬ألن الماء جمع للطاقة والرقة وعدم‬ ‫التركيب من أجزاء‪ ،‬وهذه ميزة ال يشاركه فيها بقية المائعات‪ ،69‬وقالو أيضا‪ ،‬إنه علي التسليم بعد صفة لفظ " وأن كان مائعا فًل‬ ‫تقربوه" فإن ما ورد في صحيح البخاري من لفظ " ألقوها وما حولها"‪ 70‬دليل على أن السمن كان جامدا‪ ،‬ألنه لو كان مائعا لم يكن‬ ‫له حول‪ ،‬ألن المائع لو نقل من أي جانب مهما نقل لخلفه غيره في الحال فيصير مما حولها فيحتاج إلي إلقائه كله‪71.‬‬ ‫وأيضاا فأن لفظ البخاري " ألقوها وما حولها " يدل علي أنها تفسد المائع‪ ،‬ألنه عموم سئل عنه رسول هللا صلى هللا عليه وسلم "‬ ‫سئل عن فأرة وقعت في سمن " فخص أحد صنفيه بالجواز‪ -‬أي الجامد – فبقي المائع علي المنع‪72.‬‬ ‫الترجيح‪:‬‬ ‫الراجح‪ -‬وهللا أعلم‪ -‬هو ما ذهب إليه الجمهور من القول بالفريق بين الماء وغيره من المائعات‪ ،‬وإن كثير المائعات يتنجس بوقوع‬ ‫النجاسة فيه قلت أو كثرت‪ ،‬تغير المائع أو لم يتغير‪.‬‬ ‫وذلك لقوة مااستدلوا به‪ ،‬فالحديث الذي استدلوا به وإن كان بعض العلماء ضعف الزيادة التي وردت فيه‪ ،‬إال أن البعض منهم‬ ‫صححها‪ .‬وألن ما ورد في صحيح البخاري من اللفظ " ألقوها وما حولها" يكفي لًلستدالل لما ذهب إليه الجمهور من التفريق‪.‬‬ ‫وبناء على ما تقدم‪ ،‬فأن اإلضافات النجسة في صناعة األشربة ال تجوز وال يحل للمسلم أن يتناولها‪ .‬وعليه فإن المواد المستخلصة‬ ‫من الميتة أو الخنزير أو غيرهما من المواد النجسة ال يجوز استعمالها في األشربة‪ ،‬وعلي المسلمين أن ينتبهوا لما يتورد إليهم من‬ ‫الشربة واألطعمة المحتوية علي مواد النجسة‪.‬‬ ‫بعد النظر في أقوال الفقهاء في اإلضافات النجسة في األشربة‪ ،‬تجد أن أقوالهم اتفقت علي أن أي إضافة نجسة في الشراب الطاهر‬ ‫أدت إلي تغير طعمه‪ ،‬أو ريحه أو لونه فأنه ال يجوز تناول ذلك الشراب حينئذ‪ .‬وهللا أعلم‪.‬‬ ‫المطلب الثانية‪ :‬المشروبات المفترة والمنشطة‬ ‫أوال‪ :‬تعريف النفترة (المخدرات) وبيان أضرارها‪.‬‬ ‫المفتر في اللغة من فتر يفتره أي أضعفه‪ .‬فالفتور هو الضعف بعد القوة والسكون بعد الحركة‪74.‬‬ ‫وفي االصطًلح‪ :‬كل مخدر للخسد وإن لم ينته إلي حد اإلسكار‪ 75،‬فالمفتر هو كل شراب يورث الخدر والضعف واالنكسار وأن لم‬ ‫يبلغ حد االسكاره‪.‬‬ ‫وتسمي المفترات بلغة العصر والمخدرات‪.‬‬ ‫والمفترات أي المخدرات أنواع كثيرة يصعب حصرها‪ ،‬ألنها متوقفة علي اكتشاف أهل الخبرة لها‪.‬‬ ‫‪513‬‬ ‫)‪Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019‬‬ ‫‪ISBN 978-967-394-339-5‬‬ ‫وتختلف مكوناتها باختًلف أصولها المستخرجة منها‪ .‬ويتم تناول المفترات بطرق عدة من أهمها‪ :‬تناولها في الشائع كالشاي‬ ‫والقهوة‪ ،‬وتناولها عن طريق البلع‪ ،‬خصوصا إذا كانت علي هيئة أقراص‪ ،‬ويتناولها عن طريق إضافتها إلي الطعام كالحوي‬ ‫ونحوها‪ ،‬وتناولها عن طريق الخقن‪ ،‬وتناولها عن طريق الشم‪ ،‬وتناولها عن طريق التدخين‪.‬‬ ‫ومن أنواعها‪ :‬البنج‪ ،‬واألفيون‪ ،‬والكوكابين والحشيش والقات‪ ،‬والهيروين‪ ،‬وغيرها من المخدرات التي تظهر في كل عصر علي‬ ‫أشكال وأسماء مختلفة‪.‬‬ ‫أضرار المفترات والمخدرات‪:‬‬ ‫إن األضرار التي يسببها تعاطي المفترات ال حصر لها‪ ،‬ولقد لخصها أحد األطباء الكبار‪ ،‬الدكتور محمد علي البار فقال " إن‬ ‫المخدرات يؤدي إلي فقد الكليات الخمس التي يحرص اإلسًلم علي الحفظ عليها‪ ،76‬وهي الدين والنفس والعقل والعرض والمال‪.‬‬ ‫فأذا فقدت هذه تعطلت مصالح الدين والدنيا‪.‬‬ ‫المسألة الثانيا‪ :‬حكم تناول المشروبات المفترة‪.‬‬ ‫النوع األول‪ :‬اتفق الفقهاء علي حرمة تناول القدر المغيب للغقل من المفترات في حال االختبار‪ ،‬ومما استدلوا به علي ذلك‪:‬‬ ‫‪ -1‬قوله تعالي‪( :‬ويحل لهم الطيت ويحرم عليم الخبئث) قالوا المراد بالخبث ما فيه ضرر' أو ما كان مستقذرا ال يقبله العقل‪،‬‬ ‫والمفترات تشمل علي الضرر الديني والدنيوي في خبيثة منهي عنها‪.‬‬ ‫‪ -2‬قوله تعالي‪( :‬وال تلقو بأيدكم إلي التهلكة) البقرة ‪ 190‬وقوله وال تقتلو أنفسكم إن هللا كان بكم رحيما) النساء ‪ 29‬ووجه‬ ‫االستدالل أن هللا تعالى حرم علي المسلم أن يتسبب في هًلك نفسه وقتلها‪ ،‬والمفترات تؤدي إلى الهًلك‪ ،‬فتكون محرمة‬ ‫لذلك‪.‬‬ ‫‪ -3‬عن ابن عباس رضي هللا عنهما قال قال رسول َّللا صلى َّللا عليه وسلم " ال ضرر وال ضرار" فالحديث دل علي حرمة‬ ‫ال ضرر والضرار‪ ،‬وقد أجمع أطباع العالم كله علي أن المفترات علي اختًلف أنواعها‪ ،‬فيها األضرار العظيمة‪.‬‬ ‫والمفاسد الكثيرة‪ ،‬فتكون محرمة بهذا الحديث لما تشتمل عليه من النهي عن الضرر والضرار‪.‬‬ ‫النوع الثاني‪ :‬المفترات أو المخدرات غير المخدرات وحكمها‪:‬‬ ‫إن هذا النوع من ا لمفترات هو غير المخدر أي ال يغيب العقل‪ ،‬كالتبغ‪ ،‬وتجد أن الفقهاء يختلفون في حكم استعماله بسبب االختًلف‬ ‫في تحقيق الضرر من االستعماله وفي األدلة التي تنطبق عليه‪ ،‬قياسا علي غيره‪ ،‬إذ ال نص في شأنه‪.‬‬ ‫فالتبغ ويسمي الدخان والسجارة‪ ،‬ذهب بعض الفقهاء فيه إلي أنه حرام‪ ،‬وقال بعدهم إن مباح‪ ،‬وقال اآلخرون إنه مكروه‪ .‬وأقوالهم‬ ‫هذه مبنية علي المعلومات التي كانت متوفرة في عصرهم عن مكونات التبغ وأضراره‪ ،‬وهي معلومات محدودة جدا‪ .‬أما اآلن وقد‬ ‫خضعت مادة التبغ للتحليل الطيبة والتجارب العلمية‪ .‬وتبين من خًللها أن مادة التبغ تحتوي علي أضرار كبيرة وسموم كثيرة‪ ،‬فبناء‬ ‫عليه‪ ،‬فأن القول بتحريم التبغ هو األقرب إلي الصواب‪ ،‬بناء علي أنه مادة مضرة ال علي أنه مادة مسكرة أو مخدرة‪83.‬‬ ‫المسألة الثالثة‪ :‬المشروبات المنشطة‬ ‫يقصد بالمشروبات المنشطة المشروبات التي تزيل الشعور بالتعب وتزيد النشاط‪ ،84‬كالشاي والقهوة‪ ،‬والمنشطات الرياضة‬ ‫والجنسية‪ .‬ويعبر عنها أحيانا بالمشروبات المنبهة‪.‬‬ ‫والحكم في هذه المشطات أنه إثبتت األبحاث الطبية علي أنها ال تحتوي علي مادة ضارة أو مسكرة أو مخدرة فهي مباهة في ذاتها‬ ‫حينئذ‪86.‬‬ ‫وإنما يأتي الضرر من إساءة استعمالها‪ ،‬إما بتناول كمية كثيرة منها‪ ،‬وإما بتناولها في جميع األوقات‪ .‬ومن ثم يختلف حكمها بسبب‬ ‫آثار السيئة التي تورثها‪.‬‬ ‫الخاتمة ‪:‬‬ ‫تتلخص أهم نتائج البحث في النقاط التالية ‪:‬‬ ‫‪ -١‬إن موضوع االشربة مما ينبغي االهتمام بتعليمه والتنبيه عليه‪ ،‬خصوصا اذا علمنا أن الرسول صلى هللا عليه وسلم قد ذكر‬ ‫شيئا من التفصيل عن االشربة المنتشرة في عهده‪ ،‬كما في حديث وفد عبد القيس‪.‬‬ ‫‪ -٢‬إن حديث وفد عبد القيس وإن وقع فيه النسخ‪ ،‬فإنه يكون حافزا لنا في البحث عن االشربة الحًلل من غيرها‪ ،‬وذلك ألن‬ ‫الشراب هو شريان الحياة لجميع الكاءنات ‪،‬و قد حث الشارع على التحري في المشرب و المطعم‪.‬‬ ‫‪ -٣‬إن األصل في االشربة هو الحل إال ما كان مسكرا أو ضارا‪ ،‬وإال ما دل الدليل على تحريمه‪ ،‬فيخرج عن هذا االصل ‪.‬‬ ‫‪ -٤‬إن الخمر إذا تخللت بنفسها فهي طاهرة و حًلل باإلجماع‪ ،‬وبناء عليه يجوز إضافة ذلك الخل المتخلل بنفسه في االشربة و‬ ‫األطعمة‪.‬‬ ‫‪ -٥‬إن تخليل الخمر بالمعالجة محل خًلف بين العلماء‪ ،‬وإن كان االحوط ترك التخليل‪،‬وذلك ألن الخمر محرم اقتناءها باإلجماع‪،‬‬ ‫وال يكون التخليل إال بعد االقتناء‪.‬‬ ‫‪514‬‬ ‫)‪Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019‬‬ ‫‪ISBN 978-967-394-339-5‬‬ ‫‪ -٦‬إنه ال ينبغي التعيير والتانيب لمن تمسك بالقول بجواز تخليل الخمر بالمعالجة‪ ،‬وذلك ألن الخًلف في المسألة قوي‪ ،‬وقد قال‬ ‫بالجواز جماعة من كبار العلماء من السلف و الخلف‪.‬‬ ‫‪ -٧‬إن األعيان النجسة إذا انقلبت واستحالت إلى مواد أخرى فإنها تطهر بذللك عند كثير من أهل العلم ‪ ،‬وبناء عليه؛ فإن‬ ‫المركبات الكيميائية الناتجة عن استحالة النجاسات في الصناعات الغذائية ‪.‬‬ ‫الهوامش والمراجع‬ ‫‪ -١‬انظر‪ :‬ابن منظور محمد ابن مكرم‪ ،‬لسان العرب‪ ،‬دار الفكر‪ ،‬بيروت‪ ،‬ط ‪ ١٩٩٠‬م‪ ،‬مادة‪ :‬وفد‬ ‫‪ -٢‬انظر ‪ :‬ابن حجر العسقًلني أحمد بن علي‪ ،‬فتح الباري شرح صحيح البخاري‪ ،‬دار المعرفة‪ ،‬بيروت‪ ،‬ط ‪١٣٧٩‬ه‪ .‬كتاب‬ ‫المغازي‪ ،‬باب وفد عبد القيس‪ ،‬ج‪ ٨‬ص ‪.٨٥‬‬ ‫‪ -٣‬انظر ابن حجر العسقًلني‪ ،‬المصدر السابق‪.‬‬ ‫‪ -٤‬البخاري محمد بن إسماعيل‪ ،‬صحيح البخاري‪ ،‬دار الحديث‪ ،‬القاهرة‪ ،‬ط ‪ ،٢٠٠٦‬كتاب المغازي باب باب وفد عبد القيس‬ ‫ج‪،٣‬ص‪ ،١٧٧‬رقم ‪.٤٣٧١‬‬ ‫‪ -٥‬اإلمام المسام بن الحجاج‪ ،‬دار الفكر‪ ،‬بيروت‪ ،‬ط ‪١٩٩٨‬م‪ ،‬كتاب اإليمان‪ ،‬باب األمر باإليمان باهلل ج‪ ،١‬ص ‪ ٦٩‬رقم ‪.٢٦‬‬ ‫‪ -٦‬انظر ابن حجر العسقًلني‪ ،‬المصدر السابق‪.‬‬ ‫‪ -٧‬البخاري محمد بن إسماعيل‪ ،‬المصدر السابق‪ ،‬ج‪ ٣‬ص ‪ ،١٧٦‬رقم ‪.٤٣٦٨‬‬ ‫‪ -٧‬اإلمام مسلم بن حجاج‪ ،‬المصدر السابق‪ ،‬ج‪ ،١‬ص‪ ،٢٩‬رقم ‪.٢٤‬‬ ‫‪ -٩‬اإلمام مسلم بن الحجاج‪ ،‬المصدر السابق‪ ،‬ج‪ ،١‬ص‪ ،٢٩‬رقم ‪.٢٦‬‬ ‫‪ -١٠‬أبو داود سليمان بن األشعث‪ ،‬سنن أبي داود‪ ،‬مكتبة المعارف‪ ،‬الرياض‪ ،‬السعودية‪ ،‬ط ‪ ،٢‬سنة ‪ ،١٤٢٧‬كتاب األشربة‪ ،‬باب في‬ ‫األوعية‪ ،‬ص ‪ ،٣٢‬رقم ‪٣٦٩٦‬‬ ‫‪ -١١‬ابن حنبل أحمد بن حنبل‪ ،‬دار الفكر‪ ،‬بيروت‪ ،‬ط بدون تاريخ‪ ،‬ج‪ ،٣‬ص ‪.١٨٣‬‬ ‫‪ -١٢‬النووي‪ ،‬يحي بن شرف‪ ،‬المنهاج شرح صحيح مسلم‪ ،‬دار المعرفة‪ ،‬بيروت‪ ،‬ط‪١٤١٧ ،٣‬ه‪ ،‬كتاب اإليمان‪ ،‬باب األمر‬ ‫باإليمان‪ ،‬ج‪ ،١‬ص‪.١٣٦‬‬ ‫‪ -١٣‬النووي‪ ،‬يحي بن شرف‪ ،‬المصدر السابق‪ ،‬ج‪ ،١‬ص‪.١٣٧-١٣٦‬‬ ‫‪ -١٤‬األمام مسلم بن حجاج‪ ،‬المصدر السابق‪ ،‬كتاب األشربة‪ ،‬باب النهي عن اإلنتباذ في المزفت‪ ،‬ج‪،٣‬ص‪ ،١٠‬رقم ‪.٢٠٠٠‬‬ ‫‪ -١٥‬انظر‪ :‬ابن منظور محمد بن مكرم‪ ،‬المصدر السابق‪ ،‬مادة‪ :‬شرب‪.‬‬ ‫‪ -١٦‬ينظر‪ :‬الدكتور محمد رواس قلعة جي‪ ،‬والدكتور حامد صادق قنيبي‪ ،‬معجم لغة الفقه‪ ،‬دار النفائس‪ ،‬بيروت‪ ،‬ط(‪)٢‬‬ ‫‪،١٤٠٨‬ص‪.٦٩‬‬ ‫‪ -١٧‬اإلمام مسلم بن حجاج‪ ،‬المصدر السابق‪ ،‬كتاب الزكاة‪ ،‬باب قبول الصداقة من الكسب الطيب‪ ،‬ج‪ ،١‬ص‪ ،٣٠٠‬رقم(‪)١٠١٥‬‬ ‫‪ -١٨‬ينظر‪ :‬ابن عبد البر يوسف بن عبدهللا‪ ،‬التمهيد لما في الموطأ من المعاني واألسانيد‪ ،‬مركز هجر للبحوث والدراسات العربية‬ ‫واإلسًلمية‪ ،‬القاهرة‪ ،‬ط (‪٢٠٠٥ )١‬م‪ ،‬ج‪،٢٠‬ص‪.٣٨٦‬‬ ‫‪ -١٩‬البخاري محمد بن إسماعيل‪ ،‬المصدر السابق‪ ،‬أخرجه تعليقا في كتاب اللباس‪ ،‬باب قول هللا تعالى( قل من حرم زينة هللا التي‬ ‫أخرج لعباده) ج‪ ،٤‬ص‪١١٠‬‬ ‫‪ -٢٠‬البخاري محمد بن إسماعيل‪ ،‬المصدر السابق‪.‬‬ ‫‪ -٢١‬ابن عبد البر‪ ،‬يوسف بن عبدهللا‪ ،‬المصدر السابق‪.‬‬ ‫األمام مسلم بن حجاج‪ ،‬المصدر السابق‪ ،‬كتاب األشربة‪ ،‬باب بيان أن كل مسكر خمر‪ ،‬ج‪ ،٣‬ص‪١٢‬‬ ‫‪ -٢٣‬ابن ماجه محمد بن يزيد‪ ،‬سنن ابن ماجه‪ ،‬دار الفكر‪ ،‬بيروت‪ ،‬ط ‪١٩٩٧‬م‪ ،‬كتاب األحكام‪ ،‬باب من بني في حقه ما يضر بجاره‪،‬‬ ‫ص ‪ ،٢٥٢‬رقم(‪)٢٣٤٠‬‬ ‫‪ -٢٤‬الفيروز آبادي محمد بن يعقوب‪ ،‬القاموس المحيط‪ ،‬مؤسسة الرسالة‪ ،‬بيروت‪ ،‬ط (‪١٤١٦ )٥‬ه‪ ،‬مادة أحال‪.‬‬ ‫‪ -٢٥‬ينظر الدكتور محمد راوس والدكتور حامد صادق‪ ،‬معجم لغة الفقهاء‪ ،‬ص‪٥٩‬‬ ‫‪ -٢٦‬السرخسي محمد بن أحمد‪ ،‬المبسوط‪ ،‬دار إحياء التراث العربي‪ ،‬بيروت‪ ،‬ط (‪٢٠٠١ )١‬م‪ ،‬ج‪ ٢٤‬ص ‪٢٣‬‬ ‫‪ -٢٧‬ابن رشد محمد بن أحمد‪ ،‬بداية المجتهد ونهاية المقتصد‪ ،‬مكتبة ابن تيمية‪ ،‬القاهرة‪ ،‬ط (‪١٤١٥ )١‬ه‪ ،‬ج‪ ،١‬ص ‪٣٨٣‬‬ ‫‪ -٢٨‬النووي يحي بن شرف؟ المنهاج‪ ،‬ج‪ ،١٣‬ص‪١٥١‬‬ ‫‪ -٢٩‬ينظر‪ :‬السرخسي محمد بن أحمد‪ ،‬المصدر السابق‪ ،‬ج‪ ،٢٤‬ص‪٢٣‬‬ ‫‪ -٣٠‬ينظر‪ :‬ضياء الدين‪ ،‬حليل بن اسحاق المالكي‪ ،‬مختصر الخليل‪ ،‬دار الحديث‪ ،‬القاهرة‪ ،‬ط ‪١٤٢٦‬ه ص ‪١٦‬‬ ‫‪ -٣١‬ينظر الشيرازي إبراهيم بن علي‪ ،‬المهذب مطبوع مع شرحه المجموع‪ ،‬دار إحياء التراث العربي‪ ،‬القاهرة‪١٤١٥ ،‬ه‪ ،‬ج‪ ،٢‬ص‬ ‫‪٥٩٣‬‬ ‫‪515‬‬ ‫)‪Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019‬‬ ‫‪ISBN 978-967-394-339-5‬‬ ‫‪ -٣٢‬ينظر‪ :‬ابن قدامي عبدهللا بن أحمد المقدسي‪ ،‬المغني‪ ،‬دار عالم الكتب‪ ،‬الرياض‪ ،‬السعودية‪ ،‬ط(‪١٤١٩ )٤‬ه‪،‬‬ ‫ج‪ ،١‬ص‪.٩٧‬‬ ‫‪ -٣٣‬اإلمام مسلم بن حجاج‪ ،‬المصدر السابق‪ ،‬كتاب األشربة‪ ،‬باب فضيلة الخل والتأدم به‪ ،‬ج‪ ٣‬ص ‪.٢٦‬‬ ‫‪ -٣٤‬البيهقي أبي بكر أحمد حسين‪ ،‬السنن الكبري‪ ،‬مكتبة دار الباز‪ ،‬مكة المكرمة‪ ،‬ط ‪١٤١٤‬ه‪ ،‬ج‪ ،٦‬ص‪٣٨‬‬ ‫‪ -٣٥‬ينظر‪ :‬السرخسي محمد بن أحمد‪ ،‬المصدر السابق‪ ،‬ج‪ ،٢٤‬ص‪٢٤‬‬ ‫‪ -٣٦‬البيهقي أبي بكر أحمد حسين‪ ،‬المصدر السابق‪ ،‬ج‪ ،٦‬ص‪.٣٧‬‬ ‫‪ -٣٧‬ينظر ابن عبد البر‪ ،‬يوسف بن عبدهللا‪ ،‬المصدر السابق‪ ،‬ج‪ ،٢٠‬ص‪.٤٨٨‬‬ ‫‪ -٣٨‬اإلمام مسلم بن حجاج‪ ،‬صحيح مسلم‪ ،‬كتاب األشربة‪ ،‬باب تخليل الخمر‪ ،‬ج‪ ٣‬ص‬ ‫‪ -٣٩‬أبو داود سليمان بن األشعث‪ ،‬سنن أبي داود‪ ،‬مكتبة المعارف‪ ،‬الرياض‪ ،‬السعودية‪ ،‬ط(‪١٤٢٧ )٢‬ه‪ ،‬كتاب األشربة‪ ،‬باب ما‬ ‫جاء في الخمر تخلل ص‪ ،٦٦٢‬رقم ‪٣٦٧‬‬ ‫‪ -٤٠‬البيهقي أبي بكر أحمد حسين‪ ،‬المصدر السابق‪ ،‬ج‪ ،٦‬ص‪٣٧‬‬ ‫‪ -٤١‬ينظر‪ :‬السرخسي محمد بن أحمد‪ ،‬المبسوط‪ ،‬ج‪ ،٢٥‬ص‪.٢٥‬‬ ‫‪ -42‬ينظر‪ :‬األلباني محمد ناصر الدين‪ ،‬سلسلة األحاديث الضعيفة‪ ،‬مكتبة المعارف‪ ،‬الرياض ‪١٤٠٨ ،‬ه‪ ،‬رقم ‪١١٩٩‬‬ ‫‪ -٤3‬ابن تيمية أحمد بن عبدالحليم‪ ،‬مجموع الفتاوى‪ ،‬مكتبة ابن تيمية‪ ،‬القاهرة ‪ ،‬ط(‪ )٢‬بدون تاريخ‪ ،‬ج‪ ،٢١‬ص ‪.٤٨٤‬‬ ‫‪ -٤4‬ينظر‪ :‬الزيلعي عثمان بن علي‪ ،‬تبيين الحقائق شرح كنز الرقائق‪ ،‬دار الكتب اإلسًلمي‪ ،‬القاهرة‪ ،‬ط‪١٣١٣‬ه‪ ،‬ج‪ ،١‬ص‪.٧٦‬‬ ‫‪ -٤٥‬ينظر‪ :‬القرافي أحمد بن إدريس‪ ،‬الذخيرة‪ ،‬دار الغرب اإلسًلمي‪ ،‬بيروت‪ ،‬ط‪١٩٩٤‬م‪ ،‬ج‪ ،١‬ص‪١٨٨‬‬ ‫‪ -٤٦‬ينظر‪ :‬ابن قدامي عبدهللا بن أحمد‪ ،‬المغني‪ ،‬ج‪ ،١‬ص‪٩٧‬‬ ‫‪ -٤٨‬ينظر‪ :‬ابن تيمية أحمد بن عبدالحليم‪ ،‬مجموع الفتاوى‪ ،‬ج‪ ،١‬ص‪.٧٠‬‬ ‫‪ -٤٩‬ينظر الشيرازي أبي إسحاق إبراهيم بن علي‪ ،‬المهذب‪ ،‬ج‪ ٢‬ص ‪٥٩٢‬‬ ‫‪ -٥٠‬ابن الهمام محمد بن عبدالواحد‪ ،‬فتح القدير‪ ،‬دار الفكر‪ ،‬بيروت‪ ،‬ط بدون تاريخ‪ ،‬ج‪ ١‬ص‪٢٠١‬‬ ‫‪ -٥١‬ينظر‪ :‬الزيلعي عثمان بن علي‪ ،‬المصدر السابق‪ ،‬ج‪ ،١‬ص‪ ،٧٦‬وابن الهمام محمد بن عبد الواحد‪ ،‬المصدر السابق‬ ‫‪ -٥٢‬أبو داود سليمان بن األشعث‪ ،‬سنن أبي داود‪ ،‬كتاب األطعمة‪ ،‬باب النهي عن أكل الجًللة وألبانها‪ ،‬ص‪ ٦٨١‬رقم (‪)٣٧٨٧‬‬ ‫‪ -٥٣‬ابن قدامة عبدهللا بن أحمد‪ ،‬المغني‪ ،‬ج‪ ،٢‬ص‪٥٠٣‬‬ ‫‪ -٥٤‬الشيرازي أبي إسحاق إبراهيم بن علي‪ ،‬المهذب‪ ،‬ج‪ ،٢‬ص ‪٥٩٦‬‬ ‫‪ -٥٥‬ابن تيمية أحمد بن عبدالحليم‪ ،‬مجموع الفتاوى‪ ،‬ج‪ ،٢١‬ص‪٧١‬‬ ‫‪ -٥٦‬ابن الهمام محمد بن عبدهللا الواحد‪ ،‬فتح القدير‪ ،‬ج‪ ،١‬ص ‪٢٠١‬‬ ‫‪ -٥٧‬الشنقيطي زين العابدين بن الشيخ أزوين‪ ،‬النوازل في األشربة‪ ،‬دار كنوز إشبيليا‪ ،‬الرياض‪ ،‬السعودية‪ ،‬ط(‪١٤٣٢ )١‬ه‪ ،‬ص‬ ‫‪٢٨٠‬‬ ‫‪ -٥٨‬فيروز آبادي محمد بن يعقوب‪ ،‬القاموس المحيط‪ ،‬مادة خلط‬ ‫‪ -٥٩‬الشنقيطي زين العابدين بن الشيخ أزوين‪ ،‬المصدر السابق‪ ،‬ص ‪٢٦٣‬‬ ‫‪ -٦٠‬الكاساني عًلء الدين أبي بكر بن مسعود‪ ،‬بدائع الصنائع‪ ،‬دار إحياء التراث العربي‪ ،‬ط ‪١٤١٩‬ه ج‪ ،٤‬ص‪٢٧٧‬‬ ‫‪ -٦١‬ابن عبد البر يوسف بن عبدهللا‪ ،‬التمهيد‪ ،‬ج‪ ،٢٣‬ص ‪١٧٥‬‬ ‫‪ -٦٢‬النووي‪ ،‬يحي بن شرف‪ ،‬المجموع شرح المهذب‪ ،‬دار إحياء التراث العربي‪ ،‬القاهرة‪ ،‬ط ‪١٤١٥‬ه‪ ،‬ج‪ ١‬ص ‪.١٧٥‬‬ ‫‪ -٦3‬أبو داود سليمان بن األشعث‪ ،‬سنن أبي داود‪ ،‬كتاب األطعمة‪ ،‬باب في الفأرة تقع في سمن‪ ،‬رقم ‪٣٨٤٢‬‬ ‫‪ -٦4‬ينظر‪ :‬ابن قدامة عبدهللا بن أحمد‪ ،‬المغني‪ ،‬ج‪ ،١‬ص‪.٤٥‬‬ ‫‪ -٦5‬ينظر‪ :‬ابن قدامة عبدهللا بن أحمد‪ ،‬المصدر السابق نفسه‬ ‫‪ -٦6‬ينظر‪ :‬الكاساني أبي بكر بن مسعود‪ ،‬بدائع الصنائع‪ ،‬ج‪ ،١‬ص‪٢٢٥‬‬ ‫‪ -٦7‬ينظر‪ :‬ابن تيمية أحمد بن عبدالحليم‪ ،‬مجموع الفتاوى‪ ،‬ج‪ ،٢١‬ص‪٤٩٦‬‬ ‫‪ -٦8‬ينظر‪ :‬ابن عابدين محمد بن أمين‪ ،‬حاشية ابن عابدين‪ ،‬ردالمحتار علي الدار المختار‪ ،‬دار الفكر‪ ،‬بيروت‪١٤٢١ ،‬ه‪ ،‬ج‪،١‬‬ ‫ص‪١٨٥‬‬ ‫‪ -٦9‬ينظر‪ :‬ابن تيمية أحمد بن عبدالحليم‪ ،‬مجموع الفتاوى‪ ،‬ج‪ ،٢٠‬ص ‪٥١٦‬‬ ‫‪ -70‬ينظر‪ :‬ابن تيمية أحمد بن عبدالحليم‪ ،‬المصدر السابق ج‪ ،٢١‬ص‪٤٩٦‬‬ ‫‪ -71‬ينظر‪ :‬النووي يحي بن شرف‪ ،‬المجموع‪ ،‬ج‪ ،١‬ص‪١٣٨‬‬ ‫‪ -٧2‬البخاري محمد بن إسماعيل‪ ،‬المصدر السابق‬ ‫‪ -٧3‬ينظر‪ :‬ابن العربي المالكي محمد بن عبدهللا‪ ،‬عارضة األحوذي شرح صحيح مسلم‪ ،‬دار العلمية‪ ،‬بيروت‪ ،‬ج‪ ،٧‬ص‪٣٠١‬‬ ‫‪ -٧4‬ينظر‪ :‬ابن العربي المالكي محمد بن عبدهللا‪ ،‬أحكام القرآن‪ ،‬دار الفكر‪ ،‬بيروت‪ ،١٤٠٤ ،‬ج‪ ،٣‬ص‪٤٤٢‬‬ ‫‪ -٧5‬الشنقيطي زين العابدين بن الشيخ بن أزوين‪ ،‬المصدر السابق‪ ،‬ص ‪١٠٠‬‬ ‫‪516‬‬ ‫)‪Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019‬‬ ‫‪ISBN 978-967-394-339-5‬‬ ‫‪ -٧6‬ينظر‪ :‬ابن منظور محمد بن مكرم‪ ،‬لسان العرب‪ ،‬مادة فتر‬ ‫‪ -٧7‬ينظر‪ :‬ابن رجب الحنبلي عبد الرحمن بن شهاب الدين‪ ،‬جامع العلوم والحكم‪ ،‬دار الملك عبدالعزيز‪ ،‬الرياض‪ ،‬السعودية‪،‬‬ ‫‪ ،١٤٢٣‬ص‪٢٠٦‬‬ ‫‪ -٧8‬ينظر‪ :‬الدكتور محمد علي الباري‪ ،‬المخدرات الخطر الدائم‪ ،‬دار العلوم‪ ،‬بيروت‪ ،‬ط(‪ ،١٤٠٨ )١‬ص‪١٥٩‬‬ ‫‪ -٧9‬ينظر‪ :‬ابن تيمية أحمد بن عبدالحليم‪ ،‬مجموع الفتاوى‪ ،‬ج‪ ،٣٤‬ص‪٢٠٤‬‬ ‫‪ -80‬ينظر‪ :‬ابن العربي المالكي محمد بن عبد هللا‪ ،‬أحكام القرآن‪ ،‬ج‪ ،٩‬ص‪٣٥٥‬‬ ‫‪ -81‬ينظر‪ :‬الدكتور عبد الفتاح محمود إدريس‪ ،‬حكم التداوي بالمحرمات‪ ،‬ط(‪١٤١٤ )١‬ه‪ ،‬ص‪١٢٥‬‬ ‫‪ -٨2‬ينظر‪ :‬الدكتور عبد الفتاح محمود إدريس‪ ،‬المصدر السابق نفسه‪.‬‬ ‫‪ -٨3‬سبق تخرجه‬ ‫‪ -٨4‬ينظر‪ :‬الشنقيطي زين العابدين بن الشيخ بن أزوين‪ ،‬المصدر السابق‪ ،‬ص‪ ،٢٣١‬و‪٢٣٧‬‬ ‫‪ -٨5‬ينظر‪ :‬الشنقيطي زين العابدين بن الشيخ بن أزوين‪ ،‬المصدر السابق‪٢٤٣ ،‬‬ ‫‪ -٨6‬ينظر‪ :‬الشنقيطي زين العابدين بن الشيخ بن أزوين‪ ،‬المصدر السابق‪ ،‬ص‪٢٤٨-٢٤٦‬‬ ‫‪517‬‬ Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 DEMOCRACY CONCEPT IN TAREKAT NAQSABANDIYAH BABUSSALAM Warjio1 Heri Kusmanto2 Alvin Liasta Tarigan3 1) Faculty of Social and Political Science, University of North Sumatra (USU), Indonesia, (E-mail: [email protected]) 2) Faculty of Social and Political Science, University of North Sumatra (USU), Indonesia, (E-mail: [email protected]) 3) Center for Islamic Political Development Studies, Faculty of Social and Political Science, University of North Sumatra (USU), Indonesia (E-mail: [email protected]) Abstract: Tarekat Naqsabandiyah Babussalam developed in Indonesia from the 13th century H / 19 M to the present. This development shows that the tarekat went through the phase of Indonesia's progress and was able to maintain the development of its group from before independence until the Reformasi era. Since the beginning of 1945 independence, Indonesia has adopted a system of democratic governance. This journey of democracy was followed by the development of the pratice and teachings of the Naqsabandiyah tarekat. In practice, it is not uncommon for tarekat groups to become one of the symbols of legitimacy in political contestation in the realm of Democracy. The democratic system itself guarantees individual freedom and freedom of association for all citizens. This paper is intended to describe how the concept of Democracy exists in the teachings of the Naqsabandiyah tarekat, especially in Babussalam, Langkat. Then how are the concepts and pratice in the tarekat that influence or become a patron for adherents in terms of political behavior. And the extent to which the concepts and pratice in the Naqsabandiyah tarekat guarantee the freedom and participation of individual worshipers in the ideological and practical political domains. Keyword: Democracy, Tarekat, Naqsabandiyah Introduction Tarekat Naqsabandiyah Babusallam is one of the major developing tarekats in Indonesia. The word Naqsabandiyah comes from the name of Imam Tariqh Hadhrat Khwajah Khwajahgan Sayyid Shah Muhammad Bahauddin Naqshband Al-Bukhari Al Uwaisi Rahmatullah 'alaih who was the originator of the teachings of the Naqsabandiyah tarekat. Sheikh Abdul Wahab Rokan became the propagator of the teachings of the Naqsabandiyah tarekat in Indonesia. He spread the teachings of the Naqsabandiyah tarekat after returning from Mecca. He was a student of Sheikh Sulaiman Zuhdi in Jabal Qubais Mecca who was a teacher of the Naqsabandiyahtarekat1. Sheikh Abdul Wahab Rokan developed the teachings of the Naqshabandiyah tarekat in Rokan to the east coast of Sumatra Siak, Tembusai in Riau. Then to the Kingdom of Pinang City, Bilah Panai, Asahan, Kualuh, and Deli Serdang.2 The spread of tarekat teachings to East Sumatra made Sultan Musa Langkat call Abdul Wahab Rokan to provide religious education in Langkat. Sultan Musa allowed Abdul Wahab to look for the area in Langkat to become a village of the Tarekat. Until Sheikh Abdul Wahab Rokan got and made one area into Babusallam Village located in Padang Tualang Subdistrict and located 1 2 Ahmad Dahlan, Malay History, Jakarta: Gramedia Popular Library , 2014, p. 449 Hidayat L Siregar. 2011, Shaykh Abdul Wahab Rokan Naqsabandiyah tarekat: History, Doctrine, Practice, and Changing Dynamics, MIQOT Vol. xxxv. No. January 1-June 518 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 approximately 5 km from Tanjung Pura City.3 It is not known exactly when this tarekat entered North Sumatra, but if it is associated with the Sufi Islamic Boarding School complex of Babussalam, the Naqsyabandiyah tarekat entered this area towards the middle of the 13th century H / 19 AD. This was associated with the establishment of suluk in Babussalam, Langkat , North Sumatra, in cooperation with Sultan Musa, from the Langkat Sultanate with Syaikh Abdul Wahab Rokan (1811 M-1926 AD) as the leader (Syaikh) of the embassy.4 The spread of TNB worshipers in Indonesia, especially in North Sumatra, including Aceh in it is very easy to trace. For the context of North Sumatra, this tarekat has a strong network of district areas in North Sumatra, especially those that have Muslims in it. In fact, for the scope of North Sumatra in Islamic minority areas Bunaken also survives and has its own network.5 This shows that the development of TNB has been very rapid since the beginning of the distribution by Sheikh Abdul Wahab Rokan. The development of Shaykh Abdul Wahab Rokan's Naqshabandiyah tarekat also took place in Malaysia. There can be found several tarekats affiliated with the Naqsyabandiyah Babussalam tarekat, such as in Batu Pahat (Johor), led by Khalifah Usman, in Perlis led by Khalifah Hasan, after he died replaced Khalifah Dawi, in Temong (Perak), led by Khalifah Muhammad Yatim, while in Pahang led by Khalifah Umar, who was later replaced by Khalifah Imam Ishaq and in Kuala Lukut (Negeri Sembilan), led by Khalifah Tambi. One of the largest Naqsabandiyah tarekats in Malaysia is in Kajang (Selangor), led by Khalifah Yahya bin Laksamana. This embryo is approximately eight kilometers from the city of Kajang, located behind an oil palm plantation. There, there is a large mosque building, a dormitory, a suluk house and the houses of Sheikh Yahya's followers.6 The development of Tarekat Naqsabandiyah Babusallam proceeded with Indonesia's changes from the beginning of independence to the time of the Reformation. One of the changes1 was a change in the government system of Parliamentary, Guided and Presidential Democracy. Although it changed the model of government, Indonesia continued to use democracy. Sheikh Abdul Wahab began to spread the teachings of the tarekat since before Indonesian independence in 1869.7 He built a village in the Kubu area, he called the Kampung Masjid. From there, the rapid development of TNB to date. At the beginning of Independence, the TNB under Tuan Sheikh Abdul Wahab Rokan participated in Indonesia's independence by making SI the Babusallam branch. Democracy is a state guideline for the government and society. Democracy has rules aimed at life and state. The people are central in the Democratic state. Democracy is a system of government that gives power to its people and upholds the interests of its people. Al Maududi argues that the starting point of democracy in Islam. Every individual in an Islamic society enjoys the rights and powers of the Khalifahate of God and therefore all individuals have the same degree. There is not one person who can revoke the rights and power of anyone who gains trust in carrying out the obligations of the Khalifahate on behalf of the 3 Arifin, Zainal. 2002, Langkat in the History and Struggle of Independence. Medan: Medan Partner p. 36 4 HA Fuad Said. 1998, Sheikh Abdul Wahab Tuan Guru Babussalam, cet. 8 (Medan: Pustaka Babussalam, pp. 63-64 5 Ziaulhaq Hidayat, 2014. Naqsabandiyah Babussalam tarekat: Site, Lineage and Network. Turãst: Journal of Research & Service Vol. 2, No. 1, January - June 6 Martin van Bruinessen. 1996, tarekat Naqsyabandiyah in Indonesia, cet. 4 Bandung: Mizan, pp. 137-138 M. 7 Arrafie Abduh. 2012, Role of Sheikh Abdul Wahab Rokan Naqsabandiyah Khalidiyyah tarekat (In Da'wah and Islamic Education in Riau and North Sumatra) Al-Fikra: Islamic Scientific Journal, Vol 11, No. 2, July - December 519 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 people; and if he loses trust he must put down his position. In this case the Islamic political system is the most perfect form of democracy.8 Then the principle of democracy according to Robert A. Dahl as there are 6 principles in democracy, namely: a. There is control or control over the government. The cabinet and local government are tasked with implementing the government based on the mandate obtained from the election. b. There is a careful and honest election. Democracy can work well if there is active participation from citizens and such participation is carried out carefully and honestly. a decision about what is chosen is based on sufficient citizen knowledge and accurate and honest information. c. The right is chosen and chosen. Democracy works if every citizen gets the right to vote and be elected. The right to choose to give people's oversight rights to the government, and decide the best choice to decide the best choice in accordance with the objectives of the people. The right to be chosen provides an opportunity for every citizen who has the ability and willingness and fulfills the requirements to be chosen in carrying out the mandate of the citizens of his voters d. There is freedom of expression without threats. Democracy requires freedom of expression, association with security. If citizens cannot express their opinions or criticisms in a straightforward manner, the channel of aspiration will stagnate, and development will not work well. e. The freedom to access information. Democracy requires accurate information, for that every citizen must have access to adequate information. f. There is open freedom of association. This freedom of association provides encouragement for citizens who feel weak, and to strengthen it requires friends or groups in the form of unions.9 In Tarekat Naqsabandiyah Babusallam there are characteristics that exist in the concept of democracy. Such as discussion, political participation, freedom of association, and participating in political contestation. This shows that there is a concept of democracy that is carried out in the tarekat. Ulf Sundhaussen requires democracy as a political system that adheres to three criteria: (1) guaranteed the right of all citizens to vote and be elected in elections held periodically and freely which effectively offers opportunities to residents to replace the elite who govern with others; (2) all citizens enjoy freedom of speech, organization and information, and religion; and (3) guaranteed equal rights before the law10 Literature Review The Naqsabandiyah tarekat was also reviewed and analyzed by several previous researchers. One of the research literature reviews is a study from L HIdayat Siregar entitled TAREKAT NAQSYABANDIYAH SYAIKH ABDUL WAHAB ROKAN: History, Doctrine, Practice, and Dynamics of Change. In the study, it explained how the early history of TNB and what practices were carried out. The study focused on Sheikh Abdul Wahab Rokan who was the disseminator of the teachings of the Naqsabandiyahtarekat. In this study, it was concluded that the TNB and Sheikh Abdul Wahab were a good example for the community. The history of TNB explained the dynamics of change found in Tarekat. Then the next study of Ziaulhaq Hidayat entitled Tarekat NaqsabandiyahBabussalam: Site, Lineage and Network. In the study also explained how the history of the TNB. Starting from the entry into the sea until its development. In this study also focused on 8 Ilhan Yulis Isdianto, 2016, General Principles of Democracy & Election.Sleman, Indie Book Corner pp. 67 Abdulkarim, 2007, Citizenship Education Building a Democratic Citizen Jakarta: Grafindo Media Pratama p. 54 10 Ulf Sundhaussen "Democracy and Middle Class: Reflections on Political Development," in Prism, No.2, Year XXI, pp. 64 9 520 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 networks that spread to several regions of Indonesia to Malaysia. This shows that this research resulted in the rapid development of the TNB making networks abroad and cultural relations making it easy to spread the teachings of the tarekat. The development of Indonesia along with the Naqsabandiyah Babussalam tarekat illustrates a balance. How Indonesia's journey from social change to politics did not hinder the development of the Naqsabandiyahtarekat. The concept of democracy applied by Indonesia became a patron in the nation. The Naqsabandiyah Babussalam tarekat which is an organization of Sufism can rapidly spread the science and teachings of the tarekat. Some of the pratice and teachings found in TNB based on diversity have a characteristic feature of the concept of democracy. Some pratice and teachings show that the concept of democracy is also carried out by members of the park. This makes the researcher focus on what are the pratice and teachings in the Naqshabandiyah Babussalam tarekat which is the concept of Democracy? The Concept of Democracy in Tarekat Naqabandiyah Babussalam Democracy as we know it is a system in a country. The system regulates the government and society in carrying out life and state. In tarekat Naqsbandiyah Babussalam there are several characteristics that exist in the concept of democracy. There is no statement saying that the tarekat runs a democratic system. These characteristics are not directly interpreted as a concept of democracy in the tarekat. But only a rule and actions taken by the members and the Khalifah in the Naqsabandiyah tarekat. The researcher sees that there are several characteristics of democracy that are carried out by members up to the Khalifah. These features include; Freedom of association, political participation and discussion. a. Syuro (discussion) In democracy decision making can be done in two ways, namely discussion and voting. Voting is done at the time of discussion and does not get the results of a joint decision. Etymologically the word "syura" comes from the word sya-wa-ra, which means removing honey from the honeycomb. The word musyawarah comes from Arabic which is a form of mashdar isim of the verb. This word is taken from the root of the word, and the meaningful one takes something, reveals and offers something. Shura means issuing advice to those advised or not requested.11 In Tarekat Naqsbandiyah it has a way of choosing the Mursyid or Tuan Guru. There are 3 ways to determine the substitute Murysid, the first is the Testament made by the previous Mursyid, the two representatives of the Mursyid and the third is the discussion between the entire Khalifah and members of the Naqsabandiyah tarekat in determining the next Mursyid.12 b. Leadership In Tarekat Naqsabandiyah Babussalam has stages to become a Murysid. Murysid's title is not easy to obtain, not just political or social ability but must practice the spiritual practices taught in TNB. The process of becoming Mursyid takes a long time. There are 3 levels that must be passed to become leaders in the tarekat namely, members, Khadim, and Khalifah. Beginning with the Bai'at to join as a member. Then follow the practice practice regulated by TNB. When he was carrying out the practice Mursyid would assess whether the member could become Khadim. Khadim is a servant in the tarekat 11 12 Ali Nurdin, 2006. Qur'anic Society, PT Gelora Aksara Pratama, p. 226 Results of Interview with Sheikh H Ahmad Marzuki on July 21 i 2019 521 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 to help Murysid but has not been able to provide teaching to members. There are also levels of practice to get the title. The practice is dzikir, in essence not only mentioning the name of Allah, but also presenting Him in the heart. Therefore the dhikr must be done through the procedure outlined by the Shaykh Shaykh. The levels of dhikr practice in TNB are as follows: a. Mukasyafah, at first it was dhiked by referring Allah to the heart as many as 5000 times a night. After reporting feelings during the dhikr, then the shaykh or Mursyid raises his dhikr to 6000 times a night, the dhikr 5000 and 6000 are called zikr Mukasyafah as the first level of service (lathiful alqulub and lathiful ar-ruh) b. Lathaif. After reporting the feelings experienced in the dhikr, then the shaykh's judgment increased his dhikr to 7000, then raised it to 8000, 9000, 10000, and 11000. The remembrance was called the lathaif as the second station (lathiful as-sirri, lathiful al- khaufi, lathiful al-ikhfa'I, nafsun nathiqoh, and kullu jasad). c. Nafi, after reporting the feelings experienced in 11,000 times of zikr, then on the consideration of the sheikh he exchanged his remembrance with the phrase "la ilaha illallah". This remembrance of Nafi is the third program. d. Wuqub Qalbi, namely tafakkur or meditating on God. e. Ahdiah, that is to unite the deeds and nature of God in mentioning His name. f. Ma'iah, which is the merging of the actions and attributes of God in human beings. g. Tahlil, which is to believe that nothing exists except Allah. If someone has been in the tomb of tahlil After carrying out this level Murysid will judge whether the member is right and succeed in carrying out his practice. Only Mursyid knows the success of a member of the park. Mursyid will give the title of Khalifah to members who have succeeded in carrying out all levels of practice. The Khalifah was a member of the tarekat who had succeeded through the level of practice and was considered capable by Mursyid to spread the knowledge of TNB. A Khalifah can make another contract house if given permission by the Tuan Guru . While the leadership in TNB was passed in 3 ways and had to be descended from Sheikh Abdul Wahab Rokan (Zuriat), the first was a will made by the previous Mursyid, both representatives of the Mursyid and the third, when the two methods could not be implemented namely discussions between the entire Khalifah and members of the Naqsabandiyah tarekat in determining the next Mursyid.13 c. The People's Consultative Institution (Babul funun) In Tarekat Naqsabandiyah Babussalam has regulations that apply in the village that are entirely within the authority of the TNB through the institution formed by the tarekat under the name of the People's Consultative Body (Bābul-funūn), although administratively it is led by the Village Head as an extension hands of the government, but the policy is fully determined by this TNB.14. Babul Funun 13 14 Ibid, Sheikh H Ahmad Marzuki Op.cit, Ziaulhaq 522 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 is a gathering place for all representatives from each tribe to discuss the activities to be carried out in the village.15 TNB has special autonomy to regulate its own area d. Freedom of Association Freedom of association is the freedom of individuals to make their choice to join organizations without coercion based on individual will. freedom of association referred to in the tarekat is when entering into the organization of Sufism, the prospective member enters not because of coercion but because of the intention of himself. It is based on individual freedom to enter into Sufism organizations. This is recommended by the tarekat so that the members are solemn or focused in carrying out the practice of practice in the Naqsabandiyah tarekat. Because if by coercion it will be difficult to carry out the practice with the heart. Political Participation in Tarekat Naqsabandiyah Babussalam Political participation has taken place since the beginning of Sheikh Abdul Wahab Rokan to spread the teachings of the tarekat in Langkat. The relationship between Sheikh Abdul Wahab and Sultan Musa made a relationship between the two. Sultan Musa called Sheikh Abdul Wahab or commonly called Tuan Guru to come to Langkat to teach religion. In 1865 AD, he began teaching at Tanjung Pura and Gebang. When he came to Langkat, Tuan Guru made a suluk house in Kampung Lalang Village, Tanjung Pura. However, the suluk house was not further developed because it was in a location that was too crowded so that it was afraid that it would interfere with the teaching and learning activities that would be delivered by him. The relationship between Sultan Musa and Sheikh Abdul Wahab has become more familiar since the ulama taught at Tanjung Pura. Sheikh Abdul Wahab finally asked the land for Sultan Musa to establish a village that would be used as a center of teaching and the spread of the Naqsabandiyah tarekat which became known as Kampung Babussalam. The main purpose of the establishment of Babussalam Village as mentioned in the previous sections is to become the center of teaching and the spread of the Naqsabandiyahtarekat. Then Sultan Musa also became a member of the TNB with the title of Khalifah. During the independence of the Naqsabandiyah tarekat led by Sheikh Abdul Wahab Rokan also participated in fighting for independence by participating in playing an important role. In 1332/1913 he sent a delegation to the Syarekat Islam (SI) national meeting on Java. The delegation members were two sons of Tuan Guru, Pakih Tuah and Pakih Tambah and a figure named H. Idris Kelantan, they immediately met with HOS Cokroaminoto and Raden Gunawan.16 After the delegation returned from Java to them was given the authority to establish the Babussalam branch of Islamic Society, which was headed by H. Idris Kelantan, Hasan Tonel's secretary while Syaikh Abdul Wahab Rokan was the advisor.17 The establishment of the Islamic Society in Babussalam is inseparable from the Tuan Guru strategy as a form of resistance to the Dutch colonialism. At the new orde tarekat Sheikh Tajudin who was the Murysid of the Lower Madrasa joined Golkar's political parties to become legislative candidates. This is intended to gain legitimacy from the 15 Rani Lestari. The Village of the Naqsabandiyah Babussalam Tarekat, Besilam in the Cross of History. USPI. Vol. I No. 1 of 2017 16 Op.cit, HA Fuad Said, pp. 119 - 120 17 Ibid 523 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 government in tarekat to get the recognition of the actual successors of TNB. In Tarekat Naqsabandiyah there is no prohibition for members who are running the Suluk practice or who have carried out practices outside the tarekat territory to vote in general elections and other political elections. Then at this time there was the Khalifah who participated in the election of the Provincial DPRD, namely Shaykh Syabella, he went into politics to run for the people's representatives in the Labuhan Batu area of the PPP Party. Although he did not succeed in winning the contestation, this shows that a Khalifah gave pollitik participation to become a member of the legislature. Sheikh Syabella is only one of the Khalifahs who plunged into politics. The incorporation of the Khalifah and Murysid into political organizations shows that freedom of association contained in TNB, then also in becoming members of the tarekat may not be due to coercion from others, must be based on the heart. This is to succeed in carrying out the practices that have been regulated by the TNB. During the new 2019 general election, it was recorded that 2580 people voted in Besilam village. 18 The data is based on the results of KPU calculations. This shows that in the Besilam region which is actually a tarekat village has political participation to choose leaders in Indonesia. In the tarekat it is focused on getting closer to God but not giving up the life of the world. There is no prohibition in running the world as one of them is actively involved in politics as explained above. The Dynamics of Democracy in Tarekat Naqsabandiyah Babussalam There is a dynamic that occurs in Tarekat Naqsabandiyah , as a religiously based group or organization which is inseparable from worldly problems. The occurrence of polarization between the leadership of TNB led to the formation of lower madrasa and upper madrasas. This polarization began when there was a conflict before independence around 1943, Sheikh Muhammad Daud fled to Aceh with his family, except for the Sheikh Fakih Tambah who remained at Besilam. So that this condition resulted in a Mursyid vacum in Babussalam. Seeing this emptiness, Sheikh Fakih Tambah rose to become Mursyid to lead the tarekat tarekat at that time. Then during the conflict in Indonesia in the 1960s, the Sheikh Muhammad Daud fled again from Besilam. But not long after his condition was calm, Sheikh Muhammad Daud returned to Besilam. At that time, there were those who wanted the Sheikh Muhammad Daud to become a Mursyid, but there were also those who wanted the Sheikh Fakih Tambah to remain a Mursyid. Both of these figures both have students and followers. This made Sheikh Muhammad Daud take the initiative to make his own suluk house which was located not far from the original place which was led by Sheikh Fakih. Sheikh Muhammad Daud did not want to make an old dispute so he built his own madrasa for his followers. So that lower madrasa and upper madrasa are formed. After Sheikh Muhammad Daud died, the leadership of the Lower Madrasah was later replaced by his son Sheikh Tajuddin through a will given by Sheikh Muhammad Daud. Therefore, Sheikh Tajuddin became a Mursyid in the Lower Madrasa from 1972 until now. While Mursyid in Upper Madrasah was continued by Sheikh Fakih Tambah from 1943 to 1972, and continued to the next Mursyid-Mursyid until now Sheikh Hasyim Al Sarwani. The government interfered in the issue of polarization. But the government is more legitimizing the upper madrasas than the lower madrasas. In fact, the Sultan in the early days of the tarekat took part in discussions to determine the successor of the Mursyid if the discussions conducted by the Khalifah did not find a meeting point. For the current government, the Langkat District Ministry of Religion has been twice involved in determining Mursyid in Upper Madrasas. In the Mursyid Sheikh Hasyim 18 https://pemilu2019.kpu.go.id/#/ppwp/recapitulasi/ accessed on July 1, 2019 524 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Al Sarwani election using the method of discussion with the Department of Religion and the Khalifah of the TNB. Another Mursyid chosen by discussion is Sheikh Anas Mudawar.19 It is this legitimacy that makes Upper Madrasas better known by the wider audience than the Lower Madrasa. The Naqsabandiyah tarekat is often the place for political visits or legislative candidates. They want the legitimacy of the religion and closeness of the park. The Naqsabandiyah Babussalam received all political visits from various political circles. Tarekat shows the openness of TNB to all groups. In the recent general elections in Indonesia we can see the political attitudes in the Babussalam Naqsabadiyah tarekat. Based on the results of KPU calculations in Besilam village getting Prabowo - Sandi's vote with 78.60% while Jokowi - Ma ruf Amin 21.40%.20 Although there is no official recommendation for political choice, we can value the results of the vote count. The actions and rules contained in the Tarekat Naqsabandiyah Babusallam show that this has similarities with the concept of Democracy. According to Al Maudidi, people have the same degree. In the tarekat in the livelihood side, there is no difference between students and members of the park. Communities have equal rights in social and political fields. Except in the field of religion because the function of the tarekat is a place to get Islamic religious education where in education there is the Mursyid or teacher in teaching. In the right of political participation, tarekat members can cast their votes based on their choices and can also become political actors themselves. tarekat does not have a prohibition to live for its members, while it is good and does not violate religious advice is allowed. Then based on the democratic principles of Robert Dahl, Tarekat Naqsabandiyah carries out these principles. Like the existence of voting rights and the right to be elected, TNB does not prohibit its members from participating in political contestations as voters or as candidates for political officials. Members who are not running suluk or members who are running suluk can give their political votes. There were several Khalifahs who registered themselves as legislative candidates with reasons to preach. Da'wah through political actors as public figures so that they can spread the teachings of their teachings. This is also done by Mr. Guru Tajudin, who is the Mursyid Lower Madrasah, which is one reason for gaining legitimacy from the state. Then the other principle is freedom of expression, in social terms TNB members can give their opinions except in the field of religion where teachers remain a source of information in religious education. The principle of freedom of association, in the tarekat there is no compulsion to enter into the Naqsabandiyah tarekat, because to carry out the practice the practice must not be based on coercion, it must be from the Individual's intention. Then there are the Khalifahs who take part in political organizations to run for public officials. The freedom to access information, after carrying out religious practices the tarekat members are free to access information that is good for themselves. Whereas according to Ulf Sundhaussen requires democracy as a political system that adheres to three criteria: (1) guaranteed the right of all citizens to vote and be elected in elections held periodically and freely which effectively offers opportunities to residents to replace the elite who govern with others ; (2) all citizens enjoy freedom of speech, organization and information, and religion; and (3) guaranteed equal rights before the law. Based on the results of research in the field, the Naqsabandiyah tarekat has these three criteria, where members of the tarekat can participate actively in political participation. Then the tarekat members can follow a good organization according to 19 20 Interview with Sheikh Mualim on July 20, 2019 Op.cit. 2019 Election KPU 525 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 themselves and can enter the organization. At the third point, the presence of the state in the tarekat proves that the law still exists in the tarekat. The state is present in the tarekat region such as the integration of the tarekat region into the village of besilam and the establishment of special institutions such as the people's consultative institutions in the naqsabandiyah tarekat. Participating in the country proves that the state is present in Tarekat Naqsabandiyah Babussalam. References Abdulkarim. (2007). Pendidikan Kewarganegaraan Membangun Warga Negara yang Demokratis. Grafindo Media Pratama, Jakarta. Arifin, Zainal. (2002). Langkat Dalam Sejarah Dan Perjuangan Kemerdekaan.: Mitra Medan, Medan. Bruinessen, Martin van. (1996). Tarekat Naqsyabandiyah di Indonesia, cet. 4, Mizan, Jakarta. Cholisin, dkk. (2007). Dasar-Dasar Ilmu Politik. UNY Press, Yogyakarta. Dahlan, Ahmad. (2014). Sejarah Melayu, Kepustakaan Populer Gramedia, Jakarta. Said, H.A. Fuad. (1998). Sheikh Abdul Wahab Tuan Guru Babussalam, cet. 8, Pustaka Babussalam, Medan. Isdianto, Ilhan Yulis, (2016). Prinsip Umum Demokrasi & Pemilu.Sleman , Indie Book Corner. Nurdin. Ali. (2006), Qur‟anic Society, PT. Gelora Aksara Pratama. Abduh, M.Arrafie, (2012) . Peran Tarekat Naqsabandiyah Khalidiyyah Sheikh Abdul Wahab Rokan ( Dalam Dakwah dan Pendidikan Islam di Riau dan Sumut ) Al-Fikra: Jurnal Ilmiah Keislaman, Vol. 11, No. 2, Juli – Desember Lestari, Rani. Kampung Tarekat Naqsabandiyah Babussalam, Besilam dalam Lintas Sejarah. USPI. Vol. I No. 1 Tahun 2017 Sundhaussen, Ulf. (1992). “Demokrasi dan Kelas Menengah: Refleksi Mengenai Pembangunan Politik,” dalam Prisma, No.2, Tahun XXI. Hidayat, Ziaulhaq. (2014), Tarekat Naqsybandiyah Babussalam: Situs, Silsilah dan Jaringan. Turãst: Jurnal Penelitian & Pengabdian Vol. 2, No. 1, Januari – Juni Siregar, Hidayat L. (2011), Tarekat Naqsabandiyah Sheikh Abdul Wahab Rokan : Sejarah, Ajaran, Amalan, dan Dinamika Perubahan, MIQOT Vol. XXXV No. 1 Januari-Juni Hasil Wawancacara Wawancara dengan Khalifah Sheikh H Ahmad Marzuki pada tanggal 21 Mei 2019 Wawancara dengan Khalifah Sheikh Syabella. Pada tanggal 21 Mei 2019 Wawancara dengan Sheikh Khalifah Mualim pada tanggal 20 Juli 2019 Website https://pemilu2019.kpu.go.id/#/ppwp/rekapitulasi/ diakses pada 1 juli 2019 526 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 THE POLITICAL BEHAVIOR OF TAREKAT NAQSABANDIYAH BABUSSALAM Warjio1 Heri Kusmanto2 Azhari M Latief2 1) 2) 3) Faculty of Social and Political Science, University of North Sumatra (USU), Indonesia, (E-mail: [email protected]) Faculty of Social and Political Science, University of North Sumatra (USU), Indonesia, (E-mail: [email protected]) Center for Islamic Political Development Studies, Faculty of Social and Political Science, University of North Sumatra (USU), Indonesia (E-mail: [email protected]) Abstract: As a religious institution, Tarekat Naqsabandiyah Babussalam in Langkat District of North Sumatra has an interest in ensuring that all activities are always based on noble values and esoteric dimensions. However, in addition to the spiritual/esoteric dimension, there is another dimension that needs to be considered from the presence of a tarekat, namely the exoteric region, where a vision of worship from the tarekat in a region with social dimensions and politics is one example. This paper is intended to see the tarekat in exoteric dimention, or its political behavior, namely how Tarekat Naqsbandiyah Babussalam organizes political behavior at political moments. Having considerable social assets in cultural areas, the Tarekat Naqsabandiyah Babussalam is a sacred site frequented by many politicians and/or anyone who aims to gain power and maintain power at certain political moments. Through an inclusive attitude that opens the door to the inclusion of political interests, the tarekat must be prepared to accept the consequences, then, how does the Tarekat Naqsabandiyah Babussalam regulate itself, considering that practical political contestation is often filled with intrigue of manipulation—which is even far from tarekat values? This paper will then explore how the intention/attitude of the tarekat in understanding the political dynamics in general, which on the one hand must make the tarekat as an open space for anyone who wants to come, but also must guard against the fatigue generated by politics. Keywords: Political Behavior, Tarekat Naqsabandiyah Babussalam, Political Moment. Introduction Many think that the discussion about the tarekat will always be dominated by problems that target the esoteric dimension, the dimension that allows a servant to relate - transcendent to God/Allah SWT. This suspicion certainly contains truth on the one hand, but still holds incompleteness on the other side, because, according to Ziaulhaq1, Tarekat does not only deal with areas that govern the relationship of servants and their gods (spirituality), but also participate in taking care of social conditions around it, another dimension, the exoteric dimension. As one of the tarekat in Indonesia, even the world, the Tarekat Naqsabandiyah Babussalam, has a long historical record related to the social and political conditions in which they conduct activities. In fact, according to the author, this 'knowledge' of the tarekat located in Langkat, North Sumatra, will be a social/political condition and 1 One active researcher who focuses on exploring the dynamics of the Tarekat in Indonesia. One of his journals specifically addresses the slices of the Tarekat Naqsabandiyah Babussalam with Politics and Power Ziaulhaq Hidayat, 2014. “Legitimasi Politik di Makam Tuan Guru: Perilaku Ziarah Politisi Lokal ke Makam Tuan Guru Tarekat Naqsabandiyah Babussalam (TNB)”. Jurnal At-Tafkir Vol. VII. No. 1 Juni, page. 33. 527 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 its ability to formulate strategies for these conditions contributes greatly to developing and expanding tarekat adopted; something that will be difficult for us to imagine happens if only the occupants of the TNB do not have any sensitivity regarding this exoteric area (yi. Sospol). The reality that immediately crossed the relationship between the Naqsabandiyah Babussalam (TNB) and the exoteric area was the relationship that had been established between Tuan Guru Abdul Rokan, the founder of the tarekat and the history of the Langkat Kingdom in 18772, which not only resulted in the establishment of the Azizi Mosque in the Tj. Pura, this relationship contributes a lot to TNB, including giving freedom to TNB in actualizing its teachings. This relationship also made the Tarekat Naqsabandiyah Babussalam the only congregation in the world that has its own village, and this, is another implication of the good relationship between TNB and Langkat's power at that time. Built before the independent state of Indonesia, TNB, because a good relations with the Sultan of Langkat incarnated as one of the large and influential religious institutions in the Langkat region, and North Sumatra as a whole. TNB grows as a religious organization that contributes to many things, including anchoring influence within the social structure of the community. Because a good relations with the power of the time and the religious legitimacy on the other hand (that the tarekat was established by the mursyid who had a pedigree of the guru with the prophet Muhammad SAW) as well as networks from outside countries that were well cared for, TNB succeeded in gaining great attention from the community. This can be seen from the large number of people coming and going to the tarekat with certain objectives: there are those who simply seek out information, visit the tomb, make a contribution, and ask for advice and prayers from the guru in the tarekat.3 In addition, the extensive network factor in several countries (Malaysia, Singapore, Thailand) is also the reason why this tarekat is respected. The Tarekat Naqsabandiyah pedigree itself comes from Arab4 countries as will be explained next, it contributes to asserting TNB as a religious organization. which must not be underestimated, and must be taken into account what potentials they can produce. In its development, the tarekat, apparently not only visited by ordinary people, the area which is familiarly called the village of Besilam is often visited by (elite) politicians with many different purposes, especially when certain political moments will and are being held. In recent years, there have been many politicians—who hold important positions, have visited this congregatio, both at local and national levels, to name a number of figures such as: Joko Widodo5, Edy Rahmayadi and Musa Rajek Shah6 are the names of top politicians in addition to many again politicians who also came to the TNB village. With a variety of reasons, diverse behavior, the residents of the park usually welcome their arrival with open arms. However, as politicians, their arrival must not be seen merely Ziaulhaq Hidayat, 2014. “Tarekat Naqsabandiyah Babussalam: Situs, Silsilah dan Jaringan” Turãst: Jurnal Penelitian & Pengabdian Vol. 2, No. 1, January, page. 63. 3 Interview with Khalifah Ahmad Marzuki 05-21/2019 4 L. Hidayat Siregar, 2011. “Tarekat Naqsyabandiyah Syaikh Abdul Wahab Rokan: Sejarah, Ajaran, Amalan, dan Dinamika Perubahan”. Miqot, Vol. XXXV. No. 1. January-Juny, page. 59. 5 Fabian Januarius Kuwado,”Jokowi Dikalungi Sorban oleh Pimpinan Tarekat Naqsabandiyah”, accessed from https://nasional.kompas.com/read/2018/12/29/16583471/jokowi-dikalungi-sorban-oleh-pimpinan-tarekatnaqsabandiyah the date 28 on Juny, 2019. 6 Eri Prasetyo, “Hadiri Haul Syekh Wahab Abdul Rokan di Langkat Edy-Ijeck Didoakan Ribuan Jemah”, accessed from dari https://news.okezone.com/read/2018/02/07/340/1855876/hadiri-haul-syekh-wahab-abdul-rokan-di-langkat-edyijeck-didoakan-ribuan-jamaah the date 28 on Juny, 2019. 2 528 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 "coming" and "going home", of course there are many Languages and intentions implied7, not only to the tarekat occupants, but also the public who know the existence of the tarekat. This fact becomes like the repetition of TNB regarding its relation to the world of politics in different times and situations. If previously the fabric operated in ways that were quite simple, the relations between the two now experienced significant changes, after entering into a very complex system of relations and political moments. Literature Review Exposing this reality, regarding the connection between the Tarekat Naqsabandiyah Babussalam and the political area, Ziaulhaq had already done8, however, the search was limited to how the pilgrims behaved — those who were politicians — when they came to visit the tomb of Tuan Guru TNB. In his conclusion, Ziaulhaq concluded that the arrival of politicians was used to affirm the political symbolic legitimacy of local politicians. There are at least 4 findings that can be identified as forms of legitimacy, namely A). publication of pilgrimage visits through print and electronic media which are then disseminated via SMS and social media such as Facebook and Twitter; B). put photos with master teachers on banners in public spaces in areas adjacent to the park or places that are considered strategic; C). attend the tarekat founding haul as sympathizers of celebrations or participants in activities and also make contributions that are considered in helping the celebration process carried out and; D). take advantage of positions in TNB activities as protectors and government representatives. The conclusion of Ziaulhaq in advance, not only reveals the 'latent' interests brought by every politician who comes, unconsciously he also concludes that the magnitude of the potential/impact/influence/effect that can be generated from TNB in the political realities of these days. Questions about the closeness between TNB and the world contemporary politics seems to be naive when the question is faced with the historical aspect of TNB, which has been established from the beginning 'has' been closely related—in this case the power in question is Langkat Kingdom. Deeper discussions will only occur if the questions in advance are raised by one level: How TNB is able to maintain its existence, in the midst of a wave of modernization that transforms all aspects of life— including changing the face of the political system itself –to have the potential that is very calculated in every event of a particular political moment. Furthermore, if the conclusions taken by Ziaulhaq above only address political behavior in the politician's perspective, this study intends to open the opposite perspective, namely how to explain the current political reality through the eyes of TNB itself: how they put their position, and when the political moment arrived? what are the considerations for taking it, and who are involved in the decision making process? Tarekat Naqsabandiyah Babussalam Being a highly respected religious institution like now, the TNB that we recognize today cannot escape its historical space and time. The story of starting and designing in the beginning to have 'influence' for many people like today can certainly be possible because of past events or factors. Founded in the 19th century9, this tarekat was founded by a murshid, Abdul Wahab Rokan, who 7 Op.Chit., Ziaulhaq Hidayat, 2014, page, 34. Ibid., page, 33. 9 L. Hidayat Siregar. 2011. “Tarekat Naqsyabandiyah Syaikh Abdul Wahab Rokan: Sejarah, Ajaran, Amalan, Dan Dinamika Perubahan”. Miqot. Vol. XXV, No. 1. January-Juny, page, 59. 8 529 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 studied tarekat in Mecca, Saudi Arabia. Standing even before the independent Republic of Indonesia — the country where TNB was born10 — was a success for TNB activists who worked together to maintain the existence of TNB, both at the physical level (infrastructure) and on cultural aspects. It is important to note that in the park, the role of a leader or master of teacher occupies a central position and its provisions bind the occupants of the congregation. That is why, the position of Abdul Wahab Rokan greatly determines his role in the development of TNB with the relation of the relationship he built with the Langkat kingdom. As stated earlier, the process of establishing the TNB would be closely related to the close relations established by Abdul Wahab Rokan with power in the area where they were responsible for teaching tarekat teachings, namely the Langkat sultanate, which was then being led by King Musa. With a relationship called Ziaulhaq11 as an 'intimate' relationship between these two figures, both Abdul Wahab Rokan and Sultan Musa agreed to begin the initial step of building a tarekat, later called the Tarekat Naqsabandiyah Babussalam, which is also commonly known as the Besilam - referring to the river name in Langkat which encircles the TNB’s area. Through proximity to the authorities at the time, besides, it shows you the "political-relations12 with the authorities", how can you explain things to us, especially regarding how widespread and rooted the tradition (socio-cultural) of TNB in the Langkat community is a direct implication of relations. Occupying a strategic position in the power relations - even succeeding in getting Sultan Musa to become a tarekat practicing - certainly facilitated the maneuver of TNB to anchor/disseminate his teachings. The story continues to a phase that we already know: intimate relations between TNB and the ruler of Sultan Musa accelerated the development of the teachings that TNB adhered to. The strategic position they get from the relationship is utilized as best and broadest as possible without the need to face significant obstacles, just as experienced by Abdul Wahab Rokan in his own home, in Rokan Hulu, Riau. It did not stop there, this political relationship also succeeded in bringing the development of TNB forward even further, namely the giving of a plot of land13 by Sultan Musa for the sake of the development of tarekat science, another important gift, because it was the land of Besillam village, and making TNB as the only Tarekat in the world that has its own village, and this is where all activities of residents of TNB are held. Through the construction of madrasah/suluk places and other physical facilities, activists and practicing tarekat can practice their worship safely and comfortably. In this village later the community and politicians will be busy visiting with certain needs and intentions. After knowing the historical context of the process of the birth of TNB and how the special role played by Langkat's power when taking part and contributing greatly in expanding and developing his teachings, it is important to know the genealogy of Tuan Guru — especially the first — Abdul Wahab Rokan. This genealogy is needed in order to complement our knowledge base regarding the park regardless of its relation to power (Langkat). It needs to be clarified in advance that "Regardless" here does not mean "Apart" altogether from the constellation of power at that time, but rather what Lacan called object a from the tarekat itself, namely 'something' in the TNB, which made the Langkat ruler encouraged to begin relations with TNB, namely the lineage of the Tarekat Naqshbandiyah. Asep Achmad Hidayat, “Perkembangan Tarekat di Indonesia Zaman Kolonial Belanda” dalam buku “Tarekat Masa Kolonial (Kajian Multi Kultural, Bungai Rampai Sufisme Indonesia”, (Inside Garut: Garut, 2009), page, 2. 11 Ziaulhaq Hidayat delivered at the Seminar entitled, ““Relasi Mesra Tuan Guru dengan Sultan Melayu di Sumatera: Referensi Naskah-naskah Besilam Langkat, pada tanggal 10 April 2019” at the date of 10 April 2019. 12 Fadh Ahmad Arifin, “Keterlibatan Kaum Tarekat dan Politik”, accessed from https://alif.id/read/fadh-ahmad-arifanm-ag/keterlibatan-kaum-tarekat-di-dunia-politik-b206648p/ at the date of 29 Juny 2019. 13 Op.Chit., Ziaulhaq Hidayat, page. 62 10 530 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 That is, this aspect, although it is a different domain of power, but this is the medium of all relations with the ruler at the beginning. The lineage in the Naqsabandiyah Order here is clearly not a case of stories about descendants A producing B and giving birth to C, genealogies in this context will be interpreted far more sublime because from here the sacred status of a murshid, as someone who has gone through a process of education/learning from a special tradition that was begun by Prophet Muhammad SAW until he was allowed to establish a Tarekat - TNB. Through this genealogical system, TNB has its own expertise from other Islamic religious institutions, namely the authority and the authenticity of its teachings regarding its knowledge of Islam can be traced to the Prophet Muhammad who was a central figure in Islam. It is very possible if this is also one of the reasons why Langkat's power at that time was also dominated by Muslim societies having a sympathetic attitude towards TNB. Returning to the discussion about the silisilah, this information aims to trace the footsteps of the teachers who transmitted the teachings of the tarekat to the prophet Muhammad SAW to the founder of the National Park itself, Abdul Wahab Rokan. More technically, the genealogy in this tarekat in the realm of Islamic science studies has similarities as the study of sanad in the science of hadith, which connects between one person and the next to the main source, namely the Prophet Muhammad. This is at the same time an affirmation that science in the tarekat is closely related to Islamic science which is always associated with its main source. This also confirms that tarekat is part of Islamic science which has a direct connection with authoritative sources, in this case the prophet Muhammad SAW.14 Genealogy, thus becoming a means of verification of the murshid's authority that must be proven through a teacher's diploma as a student's graduation mark and automatically considered capable of carrying out the responsibility of the tarekat even has the capacity to disseminate it - establishing its his tarekat. Abdul Wahab Rokan is a manifestation of one that belongs to this genealogical network, and furthermore, succeeded in establishing its his tarekat, the tarekat currently being discussed, Tarekat Naqsabandiyah Babussalam. Moving to Mecca, which at that time was the center of Islamic studies15, Abdul Wahab Rokan was directly cared for by Sulaiman Zuhdi, who was 33rd from the earliest sequence: Prophet Muhammad, and at the same time was the 20th link of Bahâ 'al- Din Naqshabandi. To clarify the order of this genealogy, the author will register the transmission genealogy from the earliest to Abdul Wahab Rokan, as follows16: 1). Nabi Muhammad SAW. 2). Abû Bakar. 3). Salmân al-Farisî. 4). Qâsim bin Muhammad. 5). Ja’far Shâdiq. 6). Abû Yazîd al-Bustâmî. 7). Abû Hasan Kharqânî. 8). Abû Alî Fârmadî. 9). Abd. al-Khâliq Fajdûwânî. 10). ‘Arif al-Riyûkurî. 11). Mahmûd al-Anjîrî. 12). Faqhnawî Alî al-Râmatunî. 13). Muhammad ad-Bâbâ al-Samâsî. 14). Amîr Kulal. 15). Bahâ’ al-Dîn Naqsyabandi. 16). Muhammad Bukhâriî. 17). Ya’qûb Yarqi Hisarî. 18). Abdullah Samarqandî. 19). Muhammad Zahid. 20). Muhammad Darwis. 21). Khawajakî. 22). Muhammad al-Bâqî. 23). Ahmad Faruqî Sirhindi. 24). Muhammad Maqshûm. 25). Syaif al-Dîn. 26). Muhammad Nurbiduanî. 27). Syams al-Dîn. 28). ‘Abdullâh Hindi Dahlawî. 29). Khalid Dhiyâ’ alHaq. 30). Abdullah Affandî. 31). Sulaimân Qârimi. 32). Sulaimân Zuhdî. 33). Abdul Wahab Rokan. 14 Ibid., page. 64. Interview with Muallim Said, on the date of 25 Juny, 2019. 16 Fuad Said, “Syeikh Abdul Wahab Rokan: Tuan Guru Babussalam”, diambil dari jurnal yang ditulis oleh Ziaulhaq Hidayat, 2014. “Tarekat Naqsabandiyah Babussalam: Situs, Silsilah dan Jaringan” Turãst: Jurnal Penelitian & Pengabdian Vol. 2. No. 1, January – Juny, page. 66.. 15 531 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The combination of genealogies, which contains authoritative religious symbols - in this case Islam which incidentally is the majority religion of the Indonesian people, and the political relations that have been established with the authorities. Through its broad influence, this relationship becomes the right mix in providing conditions that allow Tarekat Naqsabandiyah Babussalam to have an influence, both "discursive" and "trace" dominant in public space (hegemonic/public discourse) especially in the region where they operate its activities right now. Foucault formulated this as the origin of the emergence of discursive effects, or according to Foucault's term, genealogy17. The dialectical relationship between the ruler and his surroundings has already taken place and thus sees the development of meanings and concepts, or, the development of discourse. With the entire network that was well connected by the authorities at that time, it succeeded in giving rise to a new meaning for TNB not only limited to traditional religious organizations and so on, but TNB-which had more value. This discourse on TNB was then used by the community and politicians who came to the village of Besilam with their respective objectives. So, what discursive effects did TNB produce that could be used by the community — especially politicians? Indirectly, the conclusion of Ziaulhaq in advance has confirmed it, namely, the construction of the moral legitimacy of Religion, for anyone who has come to TNB. This construction is further disseminated through campaign agendas/tools for practical political purposes. It needs to be distinguished how this "Islamic" discursive function operates among ordinary people with politicians: If the public will "interpret this discursive effect" as a medical medium and as a channel for consulting on spirituality, politicians will use it differently, that is as a way of attracting the voice of the people who, their political behavior is still oriented towards faith (Religion). Capitalization Tarekat = Maintain Construction of Tarekat. After the power of Langkat collapsed, practically TNB had only one element of the two factors described earlier in order to help expand the TNB network in the Sumate region. To answer the question above, about the durability of the existence of TNB, not only from the side of the physical building as a historic site - but the symbolic effect it reflects still gets a place for politicians who want to fight in political contestation. The urgency of answering this question is at the same time an attempt to provide an explanation regarding the views of several parties which state that TNB, in particular, follows the steps of the Naqsabandiyah Al-Kholidiyah Jalaliyah (TNAKJ)18 Tarekat, in Simalungun, which openly and politically directs political interests " open "and full of sensation. Within Tarekat Naqsabandiyah Babusslam, there is no political decision as an institution, TNB also does not use its power to attract any political interests for specific tarekat19 objectives, as will be explained later. At this time, political reality was not as simple as it once was, the political system developed and became more complex and allowed power centers to no longer be as centralized as they were in the past. However, the development of the political system does not only have a negative impact on TNB, here it will be explained further why one of the factors that made TNB still have 'X factor' in political Akhyar Yusuf Lubis, Posmodernisme: Teori dan Metode” (Depok: PT RajaGrafindo Persada), page. 75. Alija Magribi, “Pengurus TNAJ Benarkan Jemaah Naqsabandiyah Diperintahkan Pilih Djoss Namun Bebas Tentukan Pilihan”, accessed from Tribunnews:”http://medan.tribunnews.com/2018/06/22/pengurus-tnaj-benarkanjamaahnaqsabandiyah-diperintahkan-pilih-djoss-namun-bebas-tentukan-pilihan, on date of 29 Juny 2019. 19 Op. Chit., Ziaulhaq Hidayat, page. 42 17 18 532 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 relations - which is certain political moments (elections) is' precisely 'because of the spread of power itself, that is, people who have wide access to various groups, segments and social groups, all of which are owned by, one of them, Politicians! They, while utilizing the TNB discourse as a traditional religious order that has the influence to legitimize its moral-religious values, are also actually indirectly involved in propagating, even reproducing the discourse aspect of TNB, by Foucault, this is referred to as the discursive apparatus. These apparatus 20 will reproduce the discourse with the latest and sophisticated communication tools, which allow the discourse to continue to circulate in the public sphere. This will be closely related to the subsequent dialectical relationship that binds the behavior of voters in Indonesia and the politician's pragmatic action to accommodate the votes of people with desired political behavior, that is, voters who have the preference to place Religion as the main criteria for their choice. That is why making steps to capitalize on the discursive effects of TNB makes sense in electoral calculations. To the extent that this legitimacy is seen by many people, the politician needs an instrument to spread the legitimacy to be more massive, so that there are prospective voters who "know" the legitimacy. This is where the interesting side, in addition to politicians exploiting legitimacy by disseminating their relations with TNB and hoping to win a lot of votes from these relations are actually campaigning for the tarekat indirectly. That is the main factor why TNB can continue to exist in certain political moments - which offer complexity21 and potential fraud - that are far from the values of Religion22; not because TNB itself moves actively closer to the political world, but rather external factors — this dialectical relationship between politicians and potential voters is what contributes greatly to the survival of the park in the community. These are what become, what according to Foucault as the TNB voluntary discursive apparatus. The practice implies another thing: namely the distribution of the discourse no longer occurs in accordance with the structural logic of the story of the park with Langkat power in the past: from top to bottom, today, with a dramatic transformation of each line, both in terms of political systems and technological tools , allowing the discourse to move from the bottom up. This happened over the years until the practice received the title, new "common sense", and continuously reproduced the "discourse" about TNB which was capitalized by politicians and at the same time made these politicians contribute to every development of the discourse about the park. Thus, TNB was able to survive even with significant changes from the political side, however, despite introducing Foucault who was greatly influenced by radical Marxian social change, this research did not pretend at all to dismantle/reveal latent reality (disguised by discourse on the surface) and change while crying out like Slavoj Zizek: "The Problem with Common Sense is Many People are Morons!", let it be the pretension of another research. 20 Op.Chit., Akhyar Yusuf Lubis, page.. 77 Carlos KY Paath, “Pemilu Serentak Indonesia Dinilai Paling Kompleks Di Dunia”, accessed from https://www.beritasatu.com/politik/550707/pemilu-serentak-indonesia-dinilai-paling-kompleks-di-dunia at the date of 29 Juny 2019. 22 Dwi Bowo Raharjo, “Ungkap Potensi Kecurangan Pemilu 2019, Mahfud MD: Sifatnya Sporadis”, accessed from https://www.suara.com/news/2019/04/10/213401/ungkap-potensi-kecurangan-pemilu-2019-mahfud-md-sifatnyasporadis, at the date of 29 Juny 2019. 21 533 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Approach to Political Behavior. After holding the history of TNB, which later determines the big names and expressions of discourse raised by the present TNB, as well as a little explanation of the development of TNB as a religious institution on the one hand and a political moment on the other, we will now begin to answer the last question answered even though it is implicit from the explanation above. Being a part of the community organism, TNB, like the Indonesian population, generally has the right to get involved and participate in any particular political moment, such as elections. As has been protected by the constitution23, every person has the right to participate in political contestation, both choosing and being elected. TNB, is no exception is an institution that is part of a group of people who have this right. In TNB itself, in addition to allowing each member to freely determine its political choices, TNB also does not prohibit its members from appearing as political contestants chosen. The Indonesian political system, which experienced many developments and significant changes, apparently did not create TNB, as traditional religious institutions were immersed in any ongoing political dynamics. These settlements are still visited by politicians who, if they follow the conclusions of Ziaulhaq above, try to involve the symbolic elements of the park and unwittingly also reproduce and even preserve the symbolic status of the park itself. Then, with the fact that TNB is still approached by politicians with objectives as stated above, the next question to be answered by TNB is how is the attitude of TNB itself? the answer to this question will open the way for us to see, what political practices do they apply? Political science provides several approaches to knowing this, and one of them, the Political Behavior approach. Appearing as a response to public disappointment over the inability of political scientists to capture political reality compared to other disciplines, such as Sociology and Psychology24, Political Science tries to direct their observations from seeing processes that are fixed on formal institutions of the state, trying to take alternative paths by directing his observations towards human behavior, both individual behavior, and include larger units, such as community organizations, elite groups, national movements and a political society25. In operating this approach, we will see political behavior as only one attitude of all the behaviors that the object of research plays. In addition, this approach requires verification-verification by collecting proven data. In the context of TNB itself, this research has an interest in knowing what attitudes and political steps are actually played by Tarekat Naqsabandiyah Babussalam with the answers confirmed by the tarekat practitioners in TNB itself and what movements are related to the political moment itself. Sirri Political Although many people came from various types of groups, including, what we are discussing in this study, Politicians, then what exactly is the political attitude of TNB itself, especially at certain political moments? 23 One of the rules voter rights are set in UU No. 7 Tahun 2017. Mirriam Budiardjo, “Dasar-Dasar Ilmu Politik” (Jakarta: Gramedia), page 76. 25 David Marsh and Gerry Stoker, “Teori dan Metode Dalam Ilmu Politik” (Bandung: Nusa Media), page.54 24 534 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Different from the political attitudes shown by other terekat, call it the Tarekat Naqsabandiyah AlKholidiyah Aljajaliyah (TNAJ) above and other tarekat in the vortex of the political constellation26, TNB chooses a quieter, but quietly-implicit road, which has a status that can be called clear. To describe this attitude, nothing is more appropriate to explain this attitude than this one word: Siri. The author will explain as much as possible the reason why Siri, a foreign word in the study of political science is actually a political practice that is widely applied in many places, including the Tarekat Naqsabandiyah Babussalam (TNB). The word "Siri" will indeed be more often found in infotainment magazines or shows rather than in books and Political journals. However, this fact does not make the word cannot be put in order to describe certain problems or political behaviors. Siri is one of the names to explain the phenomenon of marriage that has taken place according to the orders of religion (Islam) but has never been recorded in a state administration institution - in Indonesia, this institution manifests itself as a Marriage Registrer (Pegawai Pencatat Nikah) at the Office of Religious Affairs (KUA) consequently the registration into a marriage is recorded as a public domain, and official. By Aidil Alfin and Busyro, in his journal entitled "Marriage of Siri in a Review of Law, Theoretical and Sociological27", siri marriage can be interpreted as an undisclosed marriage. On the one hand, there is something that can be explained status (in this case marriage) but the difference in public marriage, siri marriage does not require publication to many people. In accordance with the statements of Aidil and Busyro, because the siri marriage is 'secret', we can be sure, information about the marriage will be limited to several people. The story is silent, not accompanied by frenzy like a cousin Nick Young's luxurious wedding in the Crazy Rich Asians movie. Exactly in some parts of the concept of Siri's marriage, the author captures the workings of the TNB Political behavior in operation. The analogy here does not mean to view negativity as common sense, we assume that siri marriage is negative, even though it is a religiously legitimate act that is more ancient than the existence of state administration. He was silent, invisible to the public, but not everyone knew, that TNB itself also had special criteria, that is, the most obvious was that the contestant must be Muslim. Here, there is actually a clear attitude regarding criteria (such as marriage), about political contestants, only, there are no appeals or circulars to the residents to support certain political contestants. Ritual of the Tarekat Naqsabandiyah Babussalam. Similar to siri marriage in advance, TNB's political attitude, as stated by Reza Gunadha and Erick Tanjung, Silently28. Silently, this means that TNB itself does not have an open and explicit attitude in determining its political attitude29. Ma’mun Mu’min, “Pergumulan Tarekat dan Politik (Peranan Kyai Haji Muhammad Shiddiq dalam Tarekat dan Politik di Kudus”. Fikrah. Vol. 2. No. 1 Juny 2014. 27 Aidil Alfin and Busyro. 2017. “Nikah Siri dalam Tinjauan Hukum, Teoritis dan Sosiologi Hukum di Indonesia”. Almanaahij.Vol. XI. No. 1. Juny, page. 62. 26 28 Reza Gunadha and Erick Tanjung, “Pergerakan Senyap Kaum Sufi di Belakang Jokowi dan Prabowo” accessed from https://www.suara.com/news/2019/02/12/074604/pergerakan-senyap-kaum-sufi-di-belakangjokowi-dan-prabowo at the date of 29 June 2019. 29 Interview with Khalifah Ahmad Marzuki. Khalifah TNB, Madrasah Bawah, at the date of 25 June 2019. 535 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 All people are allowed to come and are welcome to visit Tuan Guru's tomb in the village of Besilam, and are treated equally. Tarekat Naqsabandiyah Babussalam, according to Ziaulhaq, will treat politicians as usual as regular visitors. The difference is only in Yasin 41 reading recommendations. Politicians are given recommendations by the master teacher to read the yasin ritual 41. This ritual, in TNB30 is considered part of an effort to show commitment and totality in an effort to achieve desires, although of course the success rate is left to God. Then the procession continues to the next stage, which is to meet the master teacher and convey his purpose, after that, the pilgrims are also encouraged to bring yasin water home by paying the stipulated price. Air Yasin is water that has been read on top of the surah yasin, remembrance and prayer in a bucket of water. In view of Yasin TNB is water that has been recited remembrance and prayer in it, by the TNB worshipers believed to be water that is able to bring blessings to anyone who drinks will fulfill all their desires31. All processes are carried out as appropriate for the treatment of TNB for everyone. In fact, when one of the congregations became the political contestant. In the park's record, there are at least two people involved in modern political contestation, first, Tuan Guru Tajuddin who leads the lower tarekat, while in the upper tarekat, there is Sheikh Syah Bella32 who is running for North Sumatra legislative candidates. In his confession, Shah Bella, who is one of the teachers at TNB said that all the procedures he followed when meeting with the teacher to convey his purpose were responded to exactly as above, there was no special treatment requiring official and documented support from the park. With this fact, according to the kalifah Ahmad Marzuki, the TNB itself did not have a strick attitude and was open to political choices. "Every person who comes, is treated the same here" (Tarekat Besilam region). "But there is no official attitude (in that political stance)", "there is no appealing of opinion". Through this attitude, TNB confirmed that there was no special effort by TNB to be actively involved in extending its wings to the public, and it was precisely the politicians who made the existence of TNB increasingly known and endured to this. Direction of the Tarekat Naqsabandiyah Babusaalam When it comes to the significance of the publication of TNB political attitudes that have been described as being lacking in publicity in siri marriage, the final task of this research is to show the reader that, despite closed attitudes and behavior, as Marzuki acknowledges, TNB itself has a clear stance in all the process of this constellation, like the clarity of 'marital status' in the siri marriage. Even though there is no clear and open attitude from the TNB itself, it does not mean that the instructions related to TNB's Attitudes or Political Behavior are not there at all. The most minimal attitude that can be shown by the tarekat teacher is the poster posted at the Tuan Guru's house, which, represents the personal choice of the Master Teacher. "At best (political attitude shown) poster". From there, another reality was revealed, that indeed there was a separate choice from the master teacher. At that time, the picture on the wall of the master teacher Tajuddin's house was pictured by one of the pairs of governor and deputy governor candidates, Edy Rahmayadi and Musa Rajek Shah. What 30 Op.Chit., Ziaulhaq Hidayat, page, 40. Ibid., 41. 32 Interview from Khalifaah Syah Bella. Khalifah TNB, Madrasah Atas, at the date of 25 June 2019. 31 536 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 makes this attitude significant is the very hierarchical nature of the Tarekat, this reality can give us an explanation, that indeed publications related to political attitudes are not addressed to people with massive numbers such as siri marriage - but it does not mean 'attitude' is clear there is, like in the siri marriage. Here it can be concluded that the National Park itself has a pattern similar to TNAKJ, but what distinguishes dramatically from TNAKJ in Simalungun is information disclosure, although each tarekat submits a decision to the respective voters. In TNB itself, Kalifah Marzuki often uses the phrase "Company Secrets" to cover up his political attitudes. Although in the end, it can be read from certain symbols that show that the teacher has his own choice. References Daftar Pustaka. Arifin, Fadh Ahmad (2018, 10 Januari) “Keterlibatan Kaum Tarekat dan Politik”, diakses dari https://alif.id/read/fadh-ahmad-arifan-m-ag/keterlibatan-kaum-tarekat-di-dunia-politik-b206648p/ Alfin, Aidil dan Busyro. 2017. “Nikah Siri dalam Tinjauan Hukum, Teoritis dan Sosiologi Hukum di Indonesia” Al Manahij. No.1. Vol. XI. Budiardjo, Mirriam. “Dasar-Dasar Ilmu Politik”. Jakarta: Gramedia, 2007. Hidayat, Asep Achmad, “Perkembangan Tarekat di Indonesia Zaman Kolonial Belanda”. Dalam Tarekat Masa Kolonial, Harto Juwono dan Asep Achmad Hidayat. Garut: Inside Garut, 2009. Hidayat, Ziaulhaq. (2019) “Kajian Naskah Ulama Nusantara”, Medan. Hidayat, Ziaulhaq. 2014. “Tarekat Naqsabandiyah Babussalam: Situs, Silsilah dan Jaringan”. Turãst. No. 1. Vol. 2. Hidayat, Ziaulhaq. 2014. “Legitimasi Politik di Makam Tuan Guru: Perilaku Ziarah Politisi Lokal ke Makam Tuan Guru Tarekat Naqsabandiyah Babussalam”. At-Tafkir. No. 1. Vol. VII. Lubis, Akhyar Yusuf. “Postmodernisme: Teori dan Metode”. Depok: PT RajaGrafindo Persada, 2014. Marsh, David & Gerry Stoker. “Teori dan Metode dalam Ilmu Politik”. Bandung: Nusa Indah, 2010. Magribi, Alija (2018, 22 Juni) “Pemilu TNAJ Benarkan Jemaah Naqsabandiyah diperintah Pilih Djoss Namun Bebas Tentukan Pilihan”, diakses dari http://medan.tribunnews.com/2018/06/22/pengurus-tnaj-benarkan-jamaahnaqsabandiyahdiperintahkan-pilih-djoss-namun-bebas-tentukan-pilihan. Mu’min, Ma’mun. “Pergumulan Tarekat dan Politik: Peranan Kyai Haji Muhammad Shiddiq dalam Tarekat dan Politik di Kadus”. Fikrah. No. 1. Vol. 2. Paath, Carlos KY (2019, 25 April) “Pemilu Serentak Indonesia Dinilai Paling Kompleks di Dunia”, diakses dari https://www.beritasatu.com/politik/550707/pemilu-serentak-indonesia-dinilaipaling-kompleks-di-dunia. Prasetyo, Eri (2018, 2 Juli) “Hadiri Haul Syekh Wahab Abdul Rokan di Langkat Edy-Ijeck Didoakan Ribuan Jemaah”, diakses dari https://news.okezone.com/read/2018/02/07/340/1855876/hadiri-haul-syekh-wahab-abdul-rokan-dilangkat-edy-ijeck-didoakan-ribuan-jamaah. Rahardjo, Dwi Bowo, (2019, 10 April) “Ungkap Potensi Kecurangan Pemilu 2019, Mahfud MD: Sifatnya Sporadis”, diakses dari https://www.suara.com/news/2019/04/10/213401/ungkappotensi-kecurangan-pemilu-2019-mahfud-md-sifatnya-sporadis, 537 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Kuwado, Fabian Januarius (2018, 29 Desember) “Jokowi Dikalungi Sorban oleh Pimpinan Tarekat Naqsabandiyah”, diakses dari https://nasional.kompas.com/read/2018/12/29/16583471/jokowi-dikalungi-sorban-oleh-pimpinantarekat-naqsabandiyah. Siregar, L. Hidayat. 2011. “Tarekat Naqsabandiyah Syaikh Abdul Wahab Rokan: Sejarah, Ajaran, Amalan dan Dinamika Perubahan”. Miqot. No. 1. Vol. XXV. Interview Khalifah Muallim. Ziaulhaq Hidayat. Khalifah Ahmad Marzuki. Khalifah Syah Bella. 538 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 INTEGRITI DALAM KEPIMPINAN ORGANISASI DI MALAYSIA BERDASARKAN PRINSIP-PRINSIP PEMBANGUNAN BERTERASKAN ISLAM Ahmad Nazrul Alif Yahya Wan Norhaniza Wan Hasan Pusat Kajian Pengurusan Pembangunan Islam (ISDEV) Universiti Sains Malaysia 11800 Pulau Pinang [email protected] [email protected] Abstrak: Kertas kerja ini bertujuan untuk menganalisis integriti dalam kepimpinan organisasi di Malaysia berdasarkan prinsip-prinsip pembangunan berteraskan Islam. Integriti sering menjadi perkara utama dan normatif apabila dikaitkan dengan kepimpinan. Secara asasnya, setiap kepimpinan perlu ada integriti supaya ia dapat mempengaruhi tingkah laku pemimpin yang mampu memimpin organisasi ke arah kecemerlangan dalam perkhidmatan. Integriti yang ditekankan adalah seperti sifat telus, amanah dan bertanggungjawab merupakan perkara penting bagi setiap pemimpin untuk meningkatkan prestasi kepimpinan dalam organisasi. Dengan kata lain, integriti ini bukan sahaja melibatkan tindakan baik yang perlu dilakukan dalam setiap tugasan yang diamanahkan, malah ia juga berkait rapat dengan ajaran agama dan nilai tanggungjawab sebagai seorang manusia. Persoalannya, bagaimanakah integriti yang diperlukan dalam kepimpinan? Kertas kerja ini mempunyai dua objektif. Pertama, mengenal pasti integriti dan kepimpinan secara asasnya serta prinsip-prinsip pembangunan berteraskan Islam. Kedua, menganalisis dan merumuskan integriti dalam kepimpinan organisasi di Malaysia berdasarkan prinsip-prinisp pembangunan berteraskan Islam. Analisis ini dilakukan dengan menggunakan kaedah kajian dokumen dan analisis kandungan. Kajian ini mendapati unsur integriti dalam kepimpinan organisasi di Malaysia perlu ditingkatkan dengan prinsip-prinsip pembangunan berteraskan Islam supaya integriti pemimpin mampu mencapai keredhaan Allah SWT. Kata kunci: integriti, kepimpinan organisasi dan prinsip-prinsip pembangunan berteraskan Islam Pengenalan “Integriti adalah seperti cuaca, semua orang bercakap tentangnya, tetapi tidak ada yang tahu apa yang perlu dilakukan” (Carter 1996). Integriti merupakan isu global yang telah berakar umbi dalam setiap institusi sama ada awam mahupun swasta sejak kian lama. Isu integriti dianggap sebagai salah satu cabaran dalam pembangunan dan kemajuan negara yang kian meningkat. Integriti dalam kepimpinan sangat penting bagi kakitangan awam dan swasta yang menjadi lambang ataupun prestasi setiap organisasi. Setiap orang mahukan nilai integriti dalam diri pemimpin mereka kerana ia menjadi contoh dan ikutan bagi kakitangan yang lain. Oleh itu, beberapa dasar dan polisi yang berkaitan dengan integriti telah dilancarkan seperti kempen Bersih, Cekap dan Amanah pada 1982, kempen Kepimpinan Melalui Teladan pada 1983, Dasar Penerapan Nilai-Nilai Islam pada 1985, Etika Kerja Islam pada 1987, Budaya Kerja Cemerlang pada 1989, Anugerah Kualiti pada 1990, Piagam Pelanggan pada 1993, e-kerajaan dan MS ISO 9000 pada 1996. Kepimpinan organisasi sering menggunakan idea dan pembinaan perkataan yang pertindihan maksud dengan integriti seperti moral, etika, kepercayaan dan kejujuran (Lowe et al., 2004). Oleh itu, konsep integriti akan dibincangkan dengan lebih mendalam untuk memberikan kefahaman berkenaan dengan 539 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 asas integriti. Tiga langkah yang diambil dalam perbincangan kertas kerja ini. Langkah pertama adalah konsep integriti itu sendiri yang mempengaruhi integriti dalam kepimpinan organisasi. Langkah kedua adalah perbincangan berkaitan dengan kepimpinan. Langkah ketiga perbincangan berkaitan dengan prinsip-prinsip pembangunan berteraskan Islam. Dengan kata lain, adakah integriti mempengaruhi setiap pengurusan organisasi? Bagaimanakah integriti mempengaruhi kepimpinan dalam organisasi? Sejauhmanakah integriti dalam kepimpinan organisasi dapat ditingkatkan ke dalam diri setiap individu? Bagi meneliti aspek ini dengan lebih lanjut, kertas kerja ini berhasrat untuk menganalisis integriti dalam kepimpinan organisasi di Malaysia berdasarkan prinsip-prinsip pembangunan berteraskan Islam. Integriti Integriti berasal dari perkataan Latin integer yang bermaksud keutuhan atau kesempurnaan (Palanski & Yammarino, 2007). Contoh umum penggunaan integriti ini akan merujuk kepada badan kapal yang mempunyai integriti - yang bermaksud bahawa badan kapal itu tidak tahan air. Beberapa pengarang (contohnya Lowe, Trevino, Worden, 2003) telah mengambil tema umum ini dan perhatikan bahawa integriti adalah berkaitan dengan keutuhan. Setelah mempertimbangkan berbagai kegunaan integriti, Koehn (2005) mendefinisikan integriti sebagai "prasyarat untuk menjadi manusia." Badaracco dan Ellsworth (1992) menggambarkan integriti yang terdiri daripada “nilai peribadi pengurus, tindakan harian, dan tujuan asas organisasi”. Menurut Palanski & Yammarino (2007) Integriti boleh ditakrifkan sebagai pengetahuan, kesedaran, penghayatan dan pegangan teguh terhadap nilai-nilai murni secara berterusan. Tambahnya lagi, ada lima maksud yang membawa kepada integriti. Pertama, integriti sebagai keutuhan. Kedua, integriti sebagai kosisten antara perkataan dan tindakan. Ketiga, integriti juga diperlukan dalam kesulitan. Keempat, integriti dalam diri sendiri. Kelima, integriti sebagai moral dan etika. Palanski & Yammarino (2007) menyatakan bahawa terdapat pelbagai maksud yang boleh membawa kepada pertindihan makna integriti. Di mana pertindihan maksud ini juga digunakan dalam mengukur keutuhan moral dan etika dalam integriti. Perkara yang paling sesuai dalam integriti ada empat kategori tambahan iaitu keutuhan, kebenaran, penyelesaian masalah dan moral serta etika (Palanski & Yammarino, 2007). Walau bagaimanpun, mereka menerangkan bahawa tingkah laku yang baik bermula daripada diri sendiri dan sifat dalam diri individu yang mempengaruhi integriti dalam setiap perkara. Penggunaan integriti untuk menunjukkan keutuhan berfungsi untuk menyampaikan idea bahawa integriti adalah pelbagai aspek, dan cenderung menjadi istilah inklusif yang menanggung aspek integriti yang lain. Oleh itu, apabila digunakan dengan cara ini, integriti hampir sama dengan watak dan tingkah laku. Integriti merupakan keutamaan mungkin dianggap lebih baik sebagai gambaran keseluruhan manusia. Secara lebih khusus, idea integriti adalah keutamaan boleh memberi petunjuk bahawa aspek penting integriti adalah pengaruh keseluruhan tingkah laku, pemikiran, dan emosi merentasi masa dan situasi. Integriti boleh ditakrifkan sebagai pengetahuan, kesedaran, penghayatan dan pegangan teguh terhadap nilai-nilai murni secara berterusan. Ianya disertai dengan komitmen sepenuhnya terhadap nilai-nilai tersebut dalam setiap perkataan dan tindakan bagi mencapai kecemerlangan diri dan organisasi (Jamiah Manap, Azimi Hamzah, Ezhar Tamam, Sidek Mohd. Noah, Amini Amir Abdullah, Norizan Yahaya, Halimah Alma Othman dan Hanina Halimatus Saadiah Hamsatun, 2007). Menurut kamus Dewan Bahasa dan Pustaka, integriti beerti kejujuran. Stanford Encyclopedia of Philosophy (2013) mengklasifikasikan istilah integriti kepada empat perspektif iaitu ketekalan nilai 540 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 peribadi, komitmen terhadap nilai peribadi, komitmen terhadap komuniti dan akhir sekali komitmen terhadap nilai-nilai murni. Integriti menurut Mustafar Ali (2006) sebagai satu kualiti dan ciri positif yang wujud dan mengandungi unsur “wholeness” secara bersepadu pada individu dan organisasi. Integriti dalam akhlak Islam menurut beliau adalah bersesuaian dengan sifat-sifat seperti benar, amanah, setia, keteguhan pegangan, keteguhan dan kemuliaan peribadi, mukmin yang bertaqwa dan sebagainya yang membawa kepada nilai-nilai akhlak yang ditunjukkan dalam diri Rasulullah SAW. Jelas, terdapat beberapa kekeliruan dan ketidaksepakatan mengenai definisi dan konseptualisasi integriti seperti yang dibuktikan oleh pelbagai makna dan kegunaan istilah. Dari semakan kesusasteraan, terdapat empat aspek tingkah laku integriti: integriti sebagai konsistensi perkataan dan tindakan, integriti sebagai konsistensi dalam kesulitan, integriti sebagai benar kepada diri sendiri, dan integriti sebagai tingkah laku moral/etika. Seperti yang dinyatakan di atas, keutuhan sebagai keutamaan kelihatan lebih bersifat deskriptif. Oleh itu, satu cara untuk membangunkan pemahaman yang lebih baik tentang integriti adalah untuk membincangkan bagaimana aspek integriti berkaitan dengan satu sama lain. Pendekatan yang diguna pakai di sini adalah untuk menentukan sama ada mana-mana aspek ini boleh digambarkan dengan lebih baik dan dijelaskan oleh pembinaan yang berbeza, iaitu kebaikan dalam tingkah laku manusia (Audi dan Murphy, 2006). Integriti Bagi Individu, Kumpulan Dan Organisasi Integriti di peringkat individu merujuk sebagai entiti bertindak. Secara lebih khusus, integriti peringkat individu merujuk kepada tindakan individu yang dapat dilihat oleh pihak berkepentingan yang berkaitan sebagai contoh penyelia, rakan sebaya, bawahan atau pelanggan luaran. Konsep integrasi tingkah laku Simons (2002) merangkumi dua aspek teori: kesesuaian antara nilai yang dinyatakan dan tindakan yang dilakukan oleh setiap individu. Komponen teori ini juga diguna pakai di sini kerana mereka menyediakan penjelasan integriti yang lebih teguh dalam setiap tingkah laku individu. Penilaian bagi individu dilihat dari segi perbuatan dan tutur kata sama ada selari ataupun tidak dalam sesuatu tindakan (Rousseau, 1995). Sebagai contoh, jika individu mengatakan bahawa dia mengamalkan gaya hidup yang sihat, tetapi dilihat merokok dan makan secara berlebihan. Hal ini menunjukkan pertuturan dan tindakan individu tersebut tidak selari. Begitu juga dalam setiap kepimpinan organisasi, pertuturan dan tindakan setiap individu itu akan diperhatikan. Integriti dalam setiap individu berbeza dan seperti yang dinyatakan di atas, kepelbagaian individu sebagai entiti dalam tingkah laku (mungkin disebabkan oleh ciri-ciri intra-individu seperti sifat keperibadian atau faktor biologi). Integriti di peringkat kumpulan tidak sama dengan integriti bagi individu. Entiti bagi integriti berkumpulan adalah entiti tindakan dalam sesuatu perkara. Perbincangan bagi integriti kumpulan, setiap kumpulan pastinya mempunyai integriti yang berbeza kerana di dalam kumpulan tersebut mempunyai pelbagai individu dan individu tersebut bergantung antara satu sama lain dalam menguatkan tingkah laku kumpulan tersebut (Kozlowski & Klein, 2000). Walaupun integriti peringkat kumpulan muncul sebahagian daripada integriti peringkat individu, integriti peringkat kumpulan adalah nilai bagi setiap kumpulan. Oleh kerana integriti kumpulan adalah hak milik kumpulan secara keseluruhan perbincangan mengenai kebolehubahannya dinyatakan dari segi hubungan kumpulan dengan pihak berkepentingannya (sebagai contoh, pelanggan, kumpulan lain dalam organisasi, atau ahli sendiri). Khususnya, satu kumpulan sebagai entiti bertindak mempunyai 541 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 integriti yang tinggi apabila kumpulan secara keseluruhan memaparkan prestasi dalam tindakan dalam setiap perbuatannya. Oleh itu, kemungkinan kumpulan tesebut dijadikan pilihan dalam setiap urusan dalam organisasi. Kewujudan nilai kumpulan yang dinyatakan mungkin berbeza di kalangan kumpulan. Sebagai contoh, sesetengah kumpulan mungkin mempunyai pernyataan misi kumpulan atau moto, tetapi kumpulan lain mungkin tidak. Berdasarkan variabiliti mengenai kewujudan nilai-nilai kumpulan, kemungkinan besar setiap tindakan dan perbuatan memainkan peranan yang lebih besar berkaitan dengan integriti peringkat kumpulan. Integriti kumpulan mempunyai struktur dan fungsi yang sama (Kozlowski & Klein, 2000) berkenaan dengan tahap integriti individu. Integriti diperingkat organisasi sebenarnya lebih mudah untuk menggambarkan daripada integriti diperingkat kumpulan, tetapi elemen komposisinya lebih kompleks (Kozlowski & Klein, 2000). Integriti organisasi merangkumi keutuhan organisasi sebagai entiti bertindak. Seperti integriti peringkat kumpulan, integriti organisasi muncul sebahagian dari integriti entiti peringkat rendah. Oleh kerana integriti organisasi dimiliki oleh organisasi secara menyeluruh, perbincangan mengenai kebolehubahannya dinyatakan dari segi hubungan organisasi dengan pihak berkepentingan (pelanggan, organisasi lain, agensi kerajaan, atau pekerja sendiri). Khususnya, sesebuah organisasi mempunyai integriti yang tinggi apabila organisasi secara keseluruhan memaparkan prestasi dan tindakan (termasuk nilai-nilai yang diamalkan). Hampir setiap syarikat mempunyai pernyataan misi yang merangkumi nilai-nilai integriti yang menjadi panduan bagi seluruh ahli dalam organisasi (Mitchell, 1994). Secara keseluruhan, perbincangan di atas lebih menekan aspek integriti bagi individu, kumpulan dan organisasi. Ketiga-tiga aspek tersebut mempunyai kaitan yang lebih kurang sama dalam integriti dan nilai-nilai yang ada dalam setiap kepimpinan. Oleh itu, integriti sememangnya penting dalam setiap organisasi dan individu yang mempengaruhi tindakan dalam sesuatu perkara. Kepimpinan Integriti sering dikaitkan dengan kepimpinan.Hal ini kerana tahap pengaruh integriti itu sangat tinggi dalam setiap kepimpinan organisasi (Grojean et al., 2004). Walaupun dalam kajian kepemimpinan tidak ada teori integriti; Sebaliknya, ia biasanya disebut sebagai pembolehubah bebas untuk kepimpinan atau sebagai ciri pemimpin yang baik. Seperti dalam falsafah, integriti dalam kepimpinan biasanya dibina sebagai membina peringkat individu. Integriti telah dikaitkan secara teori kepada kepemimpinan secara umum (Kirkpatrick dan Locke, 1991), kepimpinan otentik (May, Lowe, Luthans dan Avolio, 2003), kepimpinan karismatik beretika atau sosial (Howell dan Avolio, 1995), dan sahih kepada pseudo) kepimpinan transformasi (Bass dan Steidlmeier, 1999, Simons, 1999). Di samping teori, beberapa kajian empirikal telah menghubungkan aspek integriti kepada kepimpinan. Parry dan Proctor-Thomson (2002) menunjukkan hubungan positif antara integriti pemimpin yang dilihat (ditakrifkan sebagai ketiadaan tingkah laku tidak beretika) dan kepimpinan transformasi. Tracey dan Hinkin (1994) mendapati bahawa pemimpin yang bertransformasi cenderung mempunyai pengaruh yang tinggi dalam tindakan mereka. Dengan menggunakan pendekatan saintifik sosial, Brown, Trevino, & Harrison (2005) telah membangunkan kepelbagaian kepimpinan etika sebagai "demonstrasi perilaku yang sesuai dengan norma melalui tindakan peribadi dan hubungan interpersonal, dan mempromosikan kelakuan 542 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 sedemikian kepada para pengikut melalui komunikasi dua hala, pengukuhan, dan membuat keputusan. "Mereka mengenal pasti integriti sebagai salah satu cara utama pemimpin yang norma yang sesuai. Menurut Fry (2003), kepemimpinan rohani terdiri daripada “nilai, sikap, dan tingkah laku yang diperlukan untuk memotivasi diri sendiri dan orang lain”. Berkenaan dengan kepimpinan yang benar dan sahih, Avolio, Luthans, & Walumbwa (2004) mentakrifkan pemimpin yang benar dan sahih adalah sebagai “orang yang sangat menyedari bagaimana mereka berfikir dan berkelakuan dan dicontohi oleh orang lain serta menyedari pandangan dan nilai-nilai/pengetahuan, moral dan kekuatan mereka sendiri dan orang lain. Selain itu, mengetahui konteks di mana mereka beroperasi; dan yang yakin, harapan tinggi, optimis, berdaya tahan, dan berakhlak tinggi”. Hal ini menunjukkan bahawa integriti dalam kepimpinan organisasi itu sangat penting dalam semua perkara. Prinsip-Prinsip Pembangunan Berteraskan Islam Prinsip-prinsip pembangunan berteraskan Islam yang melibatkan acuan pembangunan, pelaku pembangunan, sumber alam dan prinsip-prinsip pembangunan berteraskan Islam yang lain. Pembangunan Berteraskan Islam yang telah diperkenalkan oleh Muhammad Syukri Salleh (2002) bertujuan supaya pembangunan yang dilakukan menepati syariat Islam. Menurut Muhammad Syukri Salleh (2003), pembangunan berteraskan Islam mempunyai tujuh prinsip yang berkaitan dengan pembangunan. Prinsip pembangunan yang merangkumi tujuh perkara tersebut ialah seperti acuan, pelaku, skala waktu, kerangka, pengkaedahan, peralatan dan matlamat pembangunan berteraskan Islam. Tasawur Islam merupakan acuan pembangunan berteraskan Islam dan merupakan prinsip yang pertama. Prinsip ini paling penting dalam pembangunan berteraskan Islam. Prinsip yang kedua ialah manusia sebagai pelaku pembangunan. Manusia ini walaupun sama dengan manusia dalam pembangunan lazim tetapi dalam pembangunan berteraskan Islam manusia berfungsi sebagai hamba dan khalifah Allah SWT. Prinsip yang ketiga dalam pembangunan berteraskan Islam ialah skala waktu yang meliputi tiga alam iaitu alam roh, alam dunia dan alam akhirat. Alam roh merupakan alam sebelumnya manusia lahir ke dunia. Semua roh manusia telah mengakui bahawa mereka hamba Allah SWT. Alam roh merupakan alam perjanjian, alam dunia ialah pembuktian dan alam akhirat merupakan alam ganjaran. Prinsip yang keempat ialah ilmu-ilmu fardu ain. Dalam pembangunan berteraskan Islam ilmu fardu ain merupakan corak pembangunan dan mestilah berbentuk ibadah, yakni pengabdian diri kepada Allah SWT. Ibadah-ibadah asas seperti sembahyang, berpuasa, berzakat dan menunaikan haji merupakan prinsip yang kelima dalam pembangunan berteraskan Islam. Ibadah ini merupakan perkara wajib bagi manusia. Prinsip yang keenam ialah berkaitan dengan peralatan pembangunan. Sumber alam merupakan peralatan pembangunan sama juga dengan pembangunan lazim, perbezaannya adalah fungsi kepada sumber alam tersebut. Prinsip yang terakhir ialah mencapai keredhaan Allah SWT. Kejayaan bukan hanya di dunia tetapi termasuk juga kejayaan di akhirat. Setiap kejayaan dalam pembagunan ini akan mendapat keredhaan Allah SWT Prinsip pembangunan berteraskan Islam ini menekankan cara untuk menguruskan pembangunan berteraskan Islam secara Islam. Secara khususnya, pembangunan berteraskan Islam ini meliputi kesemua aspek pembangunan supaya dapat menunjukkan bahawa pembangunan itu betul-betul holistik dengan berpandukan alQur’an dan Hadith. 543 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Analisis Perbincangan Berdasarkan perbincangan di atas integriti dan kepimpian mempunyai hubung kait yang rapat dalam kepimpinan organisasi. Konsep integriti yang membincangkan keutuhan nilai moral dan etika dalam tingkah laku. Selain itu, pegangan teguh nilai-nilai murni dalam melakukan sesuatu tindakan. Begitu juga dengan kepimpinan yang merupakan sturktur untuk diterapkan integriti dalam kepimpinan bagi membawa kepada keutuhan dan pembinaan aspek kepimpinan yang baik. Setiap kepimpinan disertakan dengan integriti mampu mencapai keharmonian dalam setiap tanggungjawab yang perlu dilaksanakan dalam organisasi. Berdasarkan prinsip-prinsip pembangunan berteraskan Islam, prinsipprinsip tersebut dapat digunakan untuk menjadi asas integriti dalam kepimpinan organisasi. Prinsipprinsip pembangunan berteraskan Islam mempunyai tujuh perkara iaitu acuan, pelaku, skala waktu, kerangka, pengkaedahan, peralatan dan matlamat akhir. Prinsip pertama dalam pembangunan berteraskan Islam adalah acuan. Acuan ini boleh dikaitkan dengan integriti dalam kepimpinan organisasi yang merupakan asas yang perlu ada bagi setiap pemimpin. Menurut Muhammad Syukri Salleh (2003) acuan itu bermula daripada tasawur dan epistemologi Islam. Di mana Allah sebagai pencipta, manusia dan sumber alam adalah makhluk. Oleh itu, setiap pemimpin harus sedar dalam diri mereka bahawa asas ini penting dalam membawa kepada integriti dalam kepimpinan organisasi. Ia juga boleh dikaitkan dengan prinsip pembangunan yang berteraskan Islam yang kedua iaitu manusia sebagai pelaku pembangunan. Menurut Muhammad Syukri Salleh (2003), manusia sekurang-sekurangnya memiliki iman ayan dalam mendidik diri supaya menjadi manusia yang mepunyai ilmu dan mampu beramal dengan ilmunya. Jika dikaitkan dengan integriti dalam kepimpinan organisasi, tingkat iman memberi kesan kepada pemimpin dalam pelaksanaan kepimpinannya. Oleh itu, sebagai pemimpin organisasi yang baik harus mengambil kira iman dalam dirinya supaya dapat diaplikasi dalam perbuatannya dan nilai integriti yang diamalkan. Skala waktu untuk prinsip ketiga pembangunan berteraskan Islam merangkumi tiga skala waktu iaitu alam roh, alam dunia dan alam akhirat. Di alam roh, manusia dibentuk dan dikenali sebagai rohul tamayyiz, di mana Allah SWT telah menyatakan bahawa manusia harus berikrar mereka adalah hamba Allah SWT (Muhammad Syukri Salleh, 2003). Tambahnya lagi, alam roh merupakan alam perjanjian, alam dunia merupakan pembuktian dan alam akhirat merupakan alam pembalasan. Oleh itu, setiap tingkah laku pemimpin di alam dunia harus mengerti bahawa setiap perlakuannya akan ditentukan pembalasan di alam akhirat nanti. Penerapan nilai integriti dalam kepimpinan organisasi yang baik mampu memberi kejayaan pada akhirat kelak. Prinsip keempat, kelima dan keenam adalah ilmu fardu ain sebagai kerangka pembangunan, ibadah sebagai perkaedahan pembangunan dan sumber alam sebagai pembangunan. Menurut Muhammad Syukri Salleh (2003), fardu ain merupakan ilmu yang dinamik yang boleh melahirkan pembangunan yang progresif. Dalam erti kata lain, ilmu fardu ain menyediakan segala kerangka asas kepada manusia dalam usaha mereka melaksanakan tugas sebagai hamba dan khalifah Allah SWT. Ilmu fardu ain terdiri daripada ilmu tauhid, fekah dan tasawwuf. Ketiga-tiga ilmu ini menjadikan pembangunan itu bertunjangkan kepada Allah SWT, usaha pembangunan sebagai ibadah dan pelaksanaan pembangunan dilakukan dengan jujur, amanah dan berakhlak (Muhammad Syukri Salleh 2003). Begitu juga jika dikaitkan dengan integriti dalam kepimpinan organisasi. Setiap pemimpin harus sedar bahawa ilmu Allah SWT itu mampu membawa kepada kerahmatan dan keredhaan Allah SWT. Nilai integriti dalam ilmu Allah SWT juga jelas dalam ilmu tasawwuf yang 544 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 menyatakan bahawa sifat-sifat terpuji itu penting dalam pembangunan. Tiada perbezaan bagi integriti dalam kepimpinan organisasi yang memetingkan nilai-nilai murni dalam tingkah laku. Seterusnya, ibadah sebagai kaedah pembangunan. Ibadah dibahagi kepada tiga iaitu ibadah asas, amalan-amalan utama dan ibadah umum. Ibadah asas ialah yang termaktub dalam rukun Islam. Ia adalah pembangunan rohani bagi setiap diri manusia. Manakala amalan-amalan utama ada perkara yang sunat dilakukan seperti berzikir, bertasbih dan sebagainya. Ibadah umum pula melibatkan fardu kifayah terlibat dalam politik, pembangunan, kepimpinan dan sebagainya (Muhammad Syukri Salleh 2003). Oleh itu, dalam setiap tingkah laku dalam kepimpinan organsasi yang melibatkan integriti harus selalu beribadah kepada Allah SWT pada setiap ketika. Dengan itulah kepimpinan organisasi mampu menjadi alat untuk ibadah kepada Allah SWT dengan niat melakukan setiap perkara dan tindakan itu kerana Allah SWT. Sumber alam merupakan alat pembangunan. Sumber alam ini meliputi bumi, langit, laut dan semua cakerawala yang wujud sama ada sudah diterokai ataupun belum diterokai. Sumber alam disediakan oleh Allah SWT kepada manusia untuk digunakan dengan baik. Ada empat peringkat penggunaanya. Peringkat pertama memenuhi keperluan asas. Peringkat kedua, memenuhi kemudahan kehidupan. Ketiga, peringkat kemewahan. Keempat, peringkat perhiasan dan kecantikan (Muhammad Syukri Salleh 2003). Tambahnya lagi, alat pembangunan ini dapat membuktikan kehambaan dan kekhalifahannya manusia kepada Allah SWT. Begitu juga jika dikaitkan dengan integriti dalam kepimpinan organisasi, penggunaan sumber alam dalam setiap organisasi tertentu yang membawa kepentingan bagi mereka. Penggunaan ini akan membuktikan bahawa keperluan itu dibatasi dengan kerana Allah SWT ataupun kehendak nafsu semata-mata. Oleh itu, ia juga dapat melambangkan integriti dalam penggunaan sumber alam bagi setiap kepimpinan organisasi yang berkaitan. Prinsip terakir pembangunan berteraskan Islam ialah matlamat akhir pembangunan. Menurut Muhammad Syukri Salleh (2003), pembangunan adalah mencari mardhatillah atau keredhaan Allah SWT. Allah SWT mengurniakan al-falah iaitu kebahagian di dunia dan akhirat. Untuk mencapai mardhatillah, pertama sekali tauhidnya dengan Allah SWT iaitu setiap pembangunan yang dilakukan haruslah ikhlas kerana Allah SWT. Kedua, syariatnya juga dijaga dan dipatuhi secara bersungguhsungguh. Ketiga, akhlaknya dengan Allah SWT juga dijaga. Ketiga-tiga syariat ini harus dicapai dan dijaga untuk mendapat mardhatillah atau keredhaan Allah SWT (Muhammad Syukri Salleh 2003). Begitu juga dengan integriti dalam kepimpinan organisasi, ketiga-tiga syariat ini harus diambil berat dalam setiap tindakan dan pelaksanaan supaya tidak membatasi hukum agama dan perkara yang dilakukan sentiasa dibawah syariat seperti di atas. Oleh itu, sifat integriti yang menurut syariat di atas akan diredha oleh Allah SWT dan mampu mencapai mardhatillah dalam setiap tindakannya. Prinsipprinsip pembangunan berteraskan Islam ini perlu dijadikan panduan bagi integriti dalam kepimpinan organisasi supaya dapat membentuk setiap kepimpinan ke arah yang lebih baik. Kesimpulan Secara rumusannya, integriti dalam kepimpinan organisasi amatlah penting untuk kini dan pada masa hadapan supaya ia menjadi satu amalan yang berterusan dalam apa jua keadaan. Konsep integriti juga menekan perkara yang baik seperti keutuhan, moral, etika dan sebagainya. Namun begitu, integriti dalam kepimpinan sosial akan menjadi lebih baik berdasarkan prinsip-prinsip pembangunan berteraskan Islam. Hal ini kerana, prinsip-prinsip tersebut mampu membawa integriti mengikut syariat Islam dan mampu mencapai keredhaan Allah SWT. Oleh itu, integriti, ketelusan, kecekapan 545 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 dan amanah merupakan kunci dalam mencapai keharmoni dan keamanan dalam setiap kepimpinan organisasi. Rujukan Bass B.M., Steidlmeier P.(1999). Ethics, character, and authentic transformational leadership behavior Leadership Quarterly, 10, pp. 181-217 Brown M.E., Trevino L.K. (2006). Ethical leadership: A review and future directions Leadership Quarterly, 17. pp. 595-616 D. Koehn (2005). Integrity as a business asset Journal of Business Ethics, 58. pp. 125-136 Dewan Bahasa dan Pustaka Edisi Keempat. (2010). Diambil dari http://prpm.dbp.gov.my/ cari1?keyword=integriti F. Luthans, B. Avolio. (2003). Authentic leadership development K. Cameron, J. Dutton, R. Quinn (Eds.), Positive Organizational Scholarship, Berrett-Koehler Publishers, Inc, San Francisco pp. 241-258 Fry L.W.(2003). Toward a theory of spiritual leadership Leadership Quarterly, 14, pp. 693-727 G. Manimaran. (2017). Pembudayaan Integriti Bermula Dari Atas. Kuala Lumpur : Institut Integriti Malaysia (INTEGRITI). Grojean M.W., Resick C.J., Dickson M.W., Smith D.B.(2004). Leaders, values, and organizational climate: Examining leadership strategies for establishing an organizational climate regarding ethics Journal of Business Ethics, 55. pp. 223-241 Jamiah Manap, Azimi Hamzah, Ezhar Tamam, Sidek Mohd. Noah, Amini Amir Abdullah, Norizan Yahaya, Halimah Alma Othman & Hanina Halimatus Saadiah Hamsatun. (2005). Pemantapan Nilai Integriti Individu sebagai Teras Pembangunan Staf Berkualiti. Kertas kerja yang dibentangkan di Seminar Kebangsaan Sumber Manusia, Universiti Teknologi Malaysia pada 2 & 3 Febuari 2005 di Hotel Sofitel, Senai, Johor Bahru. Kirkpatrick S.A., Locke E.A.(1991). Leadership: Do traits matter? The Executive, 5, pp. 48-60 Kozlowski S.W.J., Klein K.J(2000). A multilevel approach to theory and research in organizations: Contextual, temporal, and emergent processes K.J. Klein, S.W.J. Kozlowski (Eds.), Multilevel theory, research, and methods in organizations: Foundations, extensions, and new directions, Jossey-Bass, San Francisco.pp. 3-90 J.L. Badaracco, R.R. Ellsworth. (1992). Leadership, integrity, and conflict Management Decision, 30. pp. 29-34 L.K. Trevino, L.P. Hartman, M. Brown. (2000). Moral person and moral manager: How executives develop a reputation for ethical leadership California Management Review, 42 pp. 128-142 Lowe, K. B., Cordery, J. and Morrison, D. (2004) A model for the attribution of leader integrity: Peeking inside the black box of authentic leadership. Paper presented at the 2004 Gallup Leadership Institute conference, Lincoln, NE. Megat Ayop Megat Arifin & Abd. Halim Ahmad. (2016). Kepentingan budaya integriti dan etika kerja dalam organisasi di Malaysia: Suatu tinjauan umum. Geografia Malaysian Journal of Society and Space, 12(9), 138-149. Michael E. Palanski & Francis J. Yammarino. (2007). Integrity and leadership: Clearing the Conceptual Confusion. European Management Journal, 25(3),171-184. Mitchell, G.M. (1994). The gap between rhetoric and reality: A study of organizational value congruity between managers and non-managers. Unpublished doctoral dissertation, California School of Professional Psychology. 546 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Mohd Sidek Hassan. (2007). Koleksi arkib ucapan ketua eksekutif: Merealisasikan Tekad 2008 Pelan Integriti Nasional Cabaran dan Harapan. Diambil dari http://www.pmo. gov.my /ucapan/?m=p&p=sidek&id=3691 Muhammad Syukri Salleh (2003). 7 Prinsip Pembangunan Berteraskan Islam. Zebra Edition, Sdn. Bhd. Kuala Lumpur. Muhammad Syukri Salleh (2002). Pembangunan Berteraskan Islam, Kuala Lumpur:Utusan Publications & Distributions. Mustafar Ali. (2006). Pemantapan integriti perkhidmatan awam: Pelaksanaan berdasarkan Pelan Integsriti Nasional (PIN). Kertas kerja yang dibentangkan dalam Wacana Fasilitator Eksekutif Pengukuhan Integriti Perkhidmatan Awam (PIPA) pada 27 Februari 2006 di Hotel Istana Jalan Raja Chulan Kuala Lumpur. Muzaffar Syah Mallow. (2016). Integriti dalam kehidupan. Diambil daripada http://www. utusan.com.my/rencana/utama/budaya-integriti-penjawat-awam-1.206016 Othman Mustapha. (2012). Pengukuhan integriti perkhidmatan awam: Pendekatan melalui program nilai-nilai murni. Jurnal Pengurusan Awam, 7-16. Palanski M.E., Yammarino F.J. (2007). Integrity and leadership: Clearing the conceptual confusion. European Management Journal, pp. 171-184. Parry K.W., Proctor-Thomson S.B.(2002). Perceived integrity of transformational leaders in organisational settings. Journal of Business Ethics, 35, pp. 75-96 R. Audi, P.E. Murphy. (2006). The many faces of integrity Business Ethics Quarterly, 16. pp. 3-21 Rousseau D.M. (1995). Psychological contracts in organizations: Understanding written and unwritten agreements Sage, Thousand Oaks, CA. S.L. Carter. (1996). Integrity Harper Collins, New York Stanford Encyclopedia of Philosophy. (2017). Integrity. Diambil dari http://plato. Stanford. edu/entries/integrity/ S. Worden. (2003). The role of integrity as a mediator in strategic leadership: A recipe for reputational capitalJournal of Business Ethics, 46. pp. 31-44 T.L. Simons. (1999). Behavioral integrity as a critical ingredient for transformational leadership. Journal of Organizational Change Management, 12. pp. 89-104 T.L. Simons. (2002). Behavioral integrity: The perceived alignment between managers’ words and deeds as a research focus Organization Science, 13. pp. 18-35 Tracey J.B., Hinkin T.R.(1994). Transformational leaders in the hospitality industry Cornell Hotel and Restaurant Administration Quarterly, 35, pp. 18-24 547 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 A COMPARATIVE CASE ANALYSIS ON CROSS CULTURAL MANAGEMENT: A STUDY ON AFRICA AND BRUNEI CULTURES Liza Mariah Haji Azahari1 Monica Lesley Anak Ason2 Nurin Jazlina binti Awang Haji Damit3 Muhammad Izzuddin bin Yahaya4 1 Faculty of Islamic Development Management, Universiti Islam Sultan Sharif Ali (UNISSA), Brunei Darussalam, (Email: [email protected]) 2 School of Business, University of Brunei Darussalam (UBD), Brunei 3 School of Business, University of Brunei Darussalam (UBD), Brunei 4 School of Business, University of Brunei Darussalam (UBD), Brunei Abstract: This study is a case development which aim to examine the cross-cultural issues of expatriates working in Brunei Darussalam and its impact on certain areas of management such as communication and language, emotional expression, the gender roles and conflict management. An organisation that incorporates cross cultural management recruits more expatriates from diverse foreign countries. This organisation is then said to have cultural diversity which has certain effects on the work outcome and processes due to the existence of differences in background among staff. Culture diversity is important for some organization and used as comparative advantage. Two respondents from Nigeria and Sudan have contributed towards this study. Both expatriates are exposed to foreign culture that influence their adaptation which may penetrate changes in attitudes and behavior of expatriate. The findings show no significant differences in adjusting in Brunei cultures, although some of factors have been identified that enable them to adapt to culture in Brunei such as sharing same Islamic religion and they used their past experiences in Malaysia that helping them to adapt to the Brunei culture. However, the prominent factor of cultural adaptation lies in language which facilitates the overall communication process and will lead to better cross cultural management. Keywords: Cross Cultural Management, African culture, Brunei Malay culture Introduction Cross cultural management is the study of differences in opinion related to attitudes, behaviours, functioning, and communication where in cultural implications are the main focus (Adler, 1983). In culture, people behave and perceive things in different ways according to the environment and mindset they are brought up in. Therefore, cross-cultural management aims to understand these differences in order to avoid misunderstandings among workers from diverse backgrounds because these people are required to work together in an organisation to reach a shared goal (Kawar, 2012). An organisation that incorporates cross cultural management recruits more expatriates from diverse foreign countries. This organisation is then said to have cultural diversity which has certain effects on the work outcome and processes due to the existence of differences in background among staff (Ely & Thomas, 2001). Cultural diversity is important for some organizations and used as a comparative advantage. For example, Otten (2003) emphasizes higher education institutions to use intercultural learning in order to add value to a market driven and globalised educational sector. This study has chosen to examine the cross-cultural issues prevailing within a higher education 548 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 institution within the context of Brunei Darussalam. This study is a case development which aims to examine the cross-cultural issues of expatriates working in Brunei Darussalam and its impact on the management functions such as communication and language, emotional expression, the gender roles and conflict management. It will focus on two expatriates who are working at a higher education institute in Brunei Darussalam, originating from two separate countries from the African continent which are Nigeria and Sudan respectively. Both expatriates are exposed to foreign culture that influence their adaptation which may penetrate changes in attitudes and behavior of expatriate. This case study is a marginal study to compare and contrast the respondents adaptations styles to the national Bruneian culture and how they manage or lead within the context of Brunei. It is not representative of all African culture, however, the findings will discuss how these similarities and differences relate to Hofstede’s theory and discussion will further analyze the implications of how it may impact on the management of the institution in the future. Objectives The objectives of this study are: 1. To compare and contrast the similarity and differences of two expatriates cultural experience in Brunei environment. 2. To examine the adaptation process of two expatriates within local context environment. 3. To explore the future implications of these comparisons on the management functions. Methodology This case development study use qualitative research which is two separate interviews conducted. The first interview was with Respondent B who is from Sudan, Africa on 1st March 2018. Respondent B has a longer work experience in Brunei Darussalam. The first interview took approximately 30 minutes based on his response to the questions given. The second interview was conducted on 3rd March 2018 with Respondent A who is from Nigeria, Africa who had just started working in Brunei Darussalam. This interview took approximately one hour as his responses were quite lengthy based on the same set of interview questions which had been prepared. The data will be analyzed according to the elements of cross cultural issues and its impact on management. The case study will also use primary data taken from academic journals on cross cultural management which may incorporate some theories on relevant issues pertaining to cross cultural management. For the purpose of privacy, the names of respondents will be kept strictly confidential. This research is not a generalization but an exploration of the findings based on two respondents originating from Africa with different lengths of experience and their interpretation of cross-cultural management based on the factors aforementioned (communication and language, emotional expression, the gender roles and conflict management). Findings The interview consists of five parts and involve two different respondents attended by Respondent B and Respondent A from which the interview information were obtained and used to discussed in 549 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 this study. The table below shows the similarity and differences between the two interviewees. The similarity between Respondent B and Respondent A is that both are PhD holder before staying in Brunei and both are from Africa continent. Both expressed their expectation before entering to the university environment is to wish to have a peaceful working place, cooperative and successful as team work with their colleagues. Both emphasized that is essential for societies to learn more than two languages other than native language which enable them to understand the country culture including verbal communication and body language that could lead to different meaning in different culture. Respondent B stated that being open-minded with their Brunei colleagues and staffs encouraged them to be have an open personality and be more friendly with him. Both of interviewees prefer to negotiate their conflicts or miscommunication with the colleagues, staffs and students via Islamic way, an indication of a calm, peaceful approach towards conflict management without the need for direct confrontation. Respondent A emphasized maturity and tolerance in conflict management such as respecting other people perspectives and their opinions as well as to be patient and tolerant with other people. However, both did not acknowledge their own emotional expression towards other people. This was observed that both interviewees are collectivist cultures. The differences between two interviewees is that both have different job descriptions and working experience in Brunei as Respondent A has been in Brunei for a year since January 2017 with multiple/ higher level responsibilities. Thus, both experienced different cultural treatment from their colleagues. Respondent B had been in Brunei for 25 years and received a lighter responsibility. Both interviewees emphasized that they have adapted to Brunei culture immediately as they used their past working experience in Malaysia environment which both declared that both Malaysia and Brunei has similar language and culture and Islamic environment. However, Respondent A explained that he has difficulty in understanding or speaking the local Malay language even though he has been working in Malaysia previously. In the interview, Respondent A stated that for the first time he wore traditional Malay outfit in Brunei. But he still had difficulty in decoding the verbal communication between colleagues and staffs which will be discuss further in communication and language section. Respondent B stated that management in Brunei Darussalam is more organized and promotes a peaceful environment, compared to Malaysia which has a huge community and has a lot of administrative aspects. Both interviewees felt neutral regarding the feedback performance and appreciate the assistance received from their colleagues who have different perspectives even though there may arise conflicts due to differences in opinion or cultural background. Both also 550 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 emphasize that there is no discrimination in Brunei even though, some may say there is gender segregation in Muslim societies. Country Origin This report focus on both Hofstede core dimension: Individualism and Masculinity (Hofstede, 1984). Since there is no score on Sudan in Hofstede study, Nigeria is taken as main reference since it covers most of the population in Africa. According to Hofstede, Nigeria is categorised under SubSaharan Africa. From the results on Hofstede study, Nigeria have low score in individualism (30) and high in Masculinity (60) (Hofstede Insights, 2018). From most of literature on Nigerian culture, individualism is extremely discourage. This was shown in Nigeria’s national culture which emphasize on both tradition and extended family of relationships that shared among tribal groups of Igbo, Yoruba, and Hausa groups (Ifechukwu, 2010). Some of the characteristic are feelings for others, solidarity, selflessness and hospitality remain as core in Nigerian family (Iremeka, 2012). Even after colonization by British, the score on collectivism is still high (Adegboye, 2013). As for masculinity, Nigeria have high masculinity as a respect towards work achievement and material success. From the collectivism community, the driver to achieve goals for an individual was set by the society in their reward system (Iremeka, 2012). This enable Nigerian community to launch crowdfunding for potential individuals in their professional career path. As a result, there was a rise in professionals such as doctors and lawyers to contribute back to the country for future generation (Adegboye, 2013). Discrimination Discrimination is a different type of treatment to certain people over others based on their social status or power. In workplace policy, there are two types of discrimination: disparate treatment and disparate impact (Peresie, 2009). In addition, there are various type of discrimination that could be observed in workplace such as age, gender, race and religion. In Islamic perspective, diversification is one of the signs of Allah (Quran, Ar-Rum:Verse 22). Gender discrimination treatment is common in the workplace situation either in developing and developed countries. A study on gender role stereotypes and requisite management characteristics in African countries found out that historical and political background of the country caused gender discrimination in Africa (Booysen & Nkomo, 2010). This study stated that the gender discrimination practiced only occurred in low education background. This fact was also pointed out by Delavande and Zafar (2013). They mentioned that gender discrimination typically occurred among those with poor educational background. In contrary, due to good educational background from both of the interviewees, their way of thinking is more professional based on their cultural difference from previous work experiences example in Malaysia. This was also shown in one of the study where person with high education background have low correlation towards gender discrimination (Zarar, Buksh, & Khaskheli, 2017). This statement was supported by Respondent A where he said “maturity play an important role in solving problem in multicultural environment”. Since both respondents have an extent knowledge regarding diversification which they seen from 551 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Islamic perspective that both gender are treated equal. The Quran also emphasized that male and female should be treated equally without discrimination. Furthermore, the judgment of should focus on work performance and not the gender (Muhtada, 2012). This was supported by statement from Respondent B “That there should no discrimination. Should be equal except in term of performance”. As a result from previous discussion, there is no real issues in work delegation because of transparency on the job descriptions and workplace policy made from Ministry of Education with the institution. Collectivism Style Collectivism is defined as ‘a relation to a group of societies in which the people from birth onwards are integrated into strong and united groups to protect them in exchange of loyalty’ (Sinha, 2014). In this study, both respondents are from Africa which has high context communication, however, this study used one of the respondents origin country, Nigeria, which considered as a collective society. This collectivist societies preferred a stronger relationship with primary group which everyone took responsibility of their group members. Both of the respondents emphasized that it is important to have good relationship and cooperative with their colleagues and staffs, which this indicated the behavior of collectivist societies likes to put the important of teamwork goals as well as the intensive relationship with colleagues (Sinha, 2014). As collectivist societies has high context communication which they prefer to have indirect communications that involves ambiguity messages and less autocratic situation as both rather to discuss matters with their colleagues and staffs. However, this could lead to miscommunication and create conflict in working environment as many cross culture in Brunei workplace. Respondent B has different cultural background and have stayed in Brunei for long time, he understand on how to determine an appropriate communications based on his past experiences as there is high context of communication occurs in Brunei . Thus, Respondent B stated that he preferred direct two way communication among colleagues and staffs before sending a feedback through via email and memo, but prefer harmonious situation to avoid confrontation. Respondent A has difficulty in understanding the little-coded communication but he emphasized on “maturity and tolerance” which to respect others perspective of opinions in meetings or when conflict occurs. This indicated that collectivist society pursue harmony during interaction as they preferred to engage in more peaceful negotiations. Language Communication whether its verbal or non-verbal is important in our everyday life especially when we want to connect with others, express our feelings, sharing information and it is considered as the foundation of human relationship. Language is a necessary tool of communication among the members of a society and it is a fundamental aspect in the expression of culture (Sirbu, 2015). An individual who works away from their home country must be aware that he/she has to know basic knowledge about the culture, country and the language to help the individual to communicate and interact with others. One of the differences that we obtained from the interviews is the knowledge of speaking and understanding local language. During the interview, Respondent B stated that it is important to learn more than two languages as it allows an individual to understand people, cultures and for the purpose of endurance. He believed that language is very important in communication. As a lecturer who 552 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 works in Brunei for more than 20 years, he can communicate and understand Malay language and this has helped him to adapt in Brunei as he said that: “to adapt you have to be open to the people, to be open to them and then you especially if you are able to learn their language, the local language that will be easily to communicate, talk with them and when they feel you are very close to them, then life would be very easy with you, that's what I did and when I came”. He mentioned that even he was in Malaysia, learning the local language has helped him to integrate with people and the society. Respondent A on the other hand, he has difficulty in understanding and speaking in local language i.e Malay. During the interview, he recognized the importance of learning more than two languages but failed to mention the importance of learning the local language and highlighted that Arabic and English are the two current necessary languages required for his tasks. Moreover, he only knows five languages (Yoruba, Arabic, English, Latin and French) but he did not mention that he can speak or learn Malay language even he was in Malaysia. Based on the interviews, it can be seen that if Respondent A do not learn the local language, issues will arise because even though he can communicate with students in Brunei using Arabic or English language but he needs to learn the local language as the lecturers and staffs are mostly Malay. In Brunei, Malay is an official language which will always be used to communicate at workplace especially during meetings and events. Therefore, if the interviewee plan to stay longer, it is important to learn the local language as long-term integrationto the society and sociocultural acculturation are dependent of knowing local languages (Kovalainen & Keisala, 2012). Furthermore, with additional administrative responsibilities, Respondent A will be involved in tasks such as decision making, contribution of ideas and communicating with the staff/students as well as dealing with arising problems especially when liaising with local native staff/students. By increasing our understanding of other people and their cultures, language and cultural misinterpretations can be avoided (Padhi, 2016). Problem Solving In the era of globalisation, there has been significant increase in workplace diversity. As workplace went through globalisation phase, there is expansion in number of multicultural group in the workplace (Martin, 2014). Therefore, Human Resource Department from an organisation could use contingency approaches by introducing international recruitment strategy to hire the best fit or experience employee if not able to find local employee. However, management need to be ready for consequence cultural diversity in the workplace. In 21st century, one of the most crucial skills in every leader is managing workplace diversity (Saxena, 2014). This skill is important because it is related to the context of management in acknowledging everyones idea to make a decision while considering cultural sensitivity. In the context of Brunei, Respondent B stated that this skill is useful particularly in annual meetings and faculty meetings. Therefore, the results of decision making will impact the performance of an organisation. The Islamic approach in dealing with problem solving involved every aspect and dimension since Islam is Ad Din (the way of living or code of life). In other words, Islam is not only act as religion but it more than that which link to human relationship (Branine & Pollard, 2010). This is also supported by a verse in the Quran: Surah Aal-e-Imran, Verse 112: 553 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 ْ َ‫َّللاِّ َوض ُِّرب‬ ْ َ‫ض ُِّرب‬ َّ َ‫ب ِّمن‬ ‫ت َعلَ ْي ِّه ُم ْال َم ْس َكنَةُ ٰذَلِّكَ بِّأَنَّ ُه ْم‬ ِّ ‫ت َعلَ ْي ِّه ُم‬ ٍ ‫ض‬ ِ َّ‫َّللاِ َو َح ْب ٍّل ِمنَ الن‬ َّ َ‫الذلَّةُ أَيْنَ َما ث ُ ِّقفُوا إِ َّال بِ َح ْب ٍّل ِمن‬ َ َ‫اس َوبَا ُءوا ِّبغ‬ ٰ َ ُ ْ ْ ْ ُ ُ َ ُ َّ َ ‫األ‬ ‫ل‬ ‫ت‬ ‫ق‬ ‫ي‬ ‫و‬ ‫َّللا‬ ‫ت‬ ‫ا‬ ‫ي‬ ‫آ‬ ‫ب‬ ‫ر‬ ‫ف‬ ‫ك‬ ‫ي‬ ‫وا‬ ‫ن‬ ‫َا‬ ‫ك‬ ‫ع‬ ‫ا‬ ‫م‬ ‫ب‬ ‫ل‬ ‫ذ‬ ‫غ‬ ‫ب‬ ‫ء‬ ‫ا‬ ‫ي‬ ‫ب‬ ‫ن‬ ‫ق‬ ‫ح‬ ‫ْر‬ ‫ي‬ َ‫صوا َّوكَانُوا َي ْعتَد ُون‬ َ‫ون‬ ِّ َ‫ون‬ َ‫ِّك‬ ُ َ َ َ َ ِّ َ َ ٍ َ ِّ ِّ َ ِّ َ ِّ ِّ َ The verse exhorts mankind to maintain a good relationship between mankind and Allah and equality is also important to maintain the relationship between human to human. This applies to most cases within a management environment which involve both communication and teamwork between staff and management because most of the authorities and responsibilities need to be completed through people. In the instance of approval from top management and administration, one of the example given by the respondent was during a critical week in preparing examination papers, Respondent B have encountered slight problem with administration where his appeal on changing the examination question was not entertained. Fortunately, both have come to an agreement through mutual consensus which is a tactic in Islamic consultation to resolve conflicts in peaceful way. Respondent B (2018) was able to convince them that if this process cannot be done, then it could affect the whole student’s examination preparation. This was supported by empirical study in Bangladesh where it is easy to solve problem if both have the same understanding and practices the Islamic principal on solving problems (Hossain, 2012). However, in the case of Respondent A, one of the problems related to problem solving is language barrier and this will be further discuss under communication section. Communication Both respondents are holding multiple positions in management as well as other miscellaneous tasks, with Respondent B as the coordinator of Arabic programme and also lecturer while Respondent A is also the Managing Director of the International Journal of Umranic studies aside from holding the title of the Head of Postgraduate Studies. This means that they have other responsibilities aside from teaching. Therefore, it is necessary for them to practice open communication or communication transparency. As cited in Norman, Avolio, and Luthans (2010), one of the vital elements in ensuring effective organisations is open communication. Based from our interview with Respondent B, he believe that both verbal and written communication is very important. However, he seems to emphasise the importance of written communication. According to him: “…written communication is very important because it will be permanent there it could be there anytime you want to see, you will find it but as for verbal once you talk then after that will be forgotten likely so written will be there permanently for future to see especially the case… so depending on the message that you want to release. If the message is very important like for student, for the staff to do something, so better support it with written communication” Meanwhile from Respondent A perspective is that he have encountered miscommunication during his journal submission as he required his senior colleagues to review his journal, but they managed to solve the miscommunication as Respondent A reach out to him. 554 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 High Context Cultures Hall (1976) claims that culture can be divided in low and high context cultures (as stated in Kittler, Rygl, & Mackinnon, 2011). In low context cultures, people tend to be more individualistic as their communication style is more ‘explicit, direct and non-personal’ (Bai, 2016). High context cultures on the other hand are considered as collectivist as they have more personal relationships (Florenthal & Osland, 2009). The findings show that the communication styles of both respondents are similar to their Bruneians counterparts. This might be because African and Brunei is said to have high context cultures. Deresky (2014, p. 127) states that Asia, Middle East, Africa, and the Mediterranean are some examples of continents that have high context cultures while countries such as Germany, Switzerland, North America, and Scandinavia have low context cultures. Adaption to Brunei Culture The difference between the two interviewees is in adapting to cultural differences in Brunei. Respondent B has been working in Brunei since 1993 while Respondent A has worked in Brunei for about one year. Although Respondent A is still new in Brunei, he is able to accept the Brunei environment due to the similar language and cultural background in Malaysia as he previously worked there and other countries that give him cultural experiences. Respondent B on the other hand spent most of his working experience in Brunei. He was able to adapt to situation in Brunei immediately due to his experience in Malaysia that he thought to be similar to Brunei. The higher education institutions in Brunei mostly have a diverse culture meaning the institute consists of employees from a wide array of backgrounds, including ethnicity, race, gender and religion (Singh, 2010). It is estimated that out of 76 staffs in Brunei, there are 34 expatriates while the remaining are locals in the sample population of the targeted institution. The student population in the said institute is numbered at 747 in which 6.5 per cent of them are international students. Thus, it can be seen that the working experience of Respondent B had in Brunei has allowed him to encounter cultural differences at the workplace particularly by communicating and working with expatriates and students that bring different cultural background around the world. Cultural Acceptance It is observed from the interviews that Respondent A had a particularly low acceptance for the local dress code. For example, wearing a ‘sinjang’(traditional woven cloth worn around the waist for males). He perceived that only female practiced wearing sinjang according to his local culture in Nigeria. Although Respondent A mentioned that he did wear the sinjang but his facial expression shown that he was uncomfortable wearing it. Clothing represents non-verbal communication which express acknowledgement or rejection, attitudes in relation to understanding something that is likeable or sociable and communicate with others (Tijana, Tomaž, & Čuden, 2014). Nevertheless, his decision on wearing the traditional custom can be a good approach in adjusting in cultural differences as well as helping him to blend with the society and making a desired impression. From the observation shown that Respondent B faced no issues in the culture he experienced in Brunei as he stayed in Brunei for a long period of time that he has adapted in local culture. He did not mentioned regarding whether he wore traditional dress code mentioned earlier (sinjang) in Islamic gatherings nor have his colleagues have observed him wearing this apparel during the time he worked there. But in terms of language, he adapted excellently and can understand as well as speak a fairly proficient level of the Malay language. 555 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Conclusion Both respondents are collectivist person which they use this culture when dealing with conflicts in Brunei and Respondent A had encountered language barrier as he find difficulties in understanding Malay that prevent him from giving opinions and ideas in board meetings as most lecturers practiced bilingual (Malay and English). He also mentioned that generally in previous four different universities in Malaysia practiced speaking in both English and Arabic language. As his previous job title was Research Assistant and Advisor for International Students in Malaysia which require less interaction between Malay colleagues. This research obtained that both has shown no significant differences in adjusting in Brunei cultures, although some of factors have been identified that enable them to adapt to culture in Brunei such as sharing same Islamic religion and they used their past experiences in Malaysia that helping them to adapt to the Brunei culture. This research observed the differences in both interviewee in term of how they conducted themselves during interview. Respondent B provided a concise answers to the questions asked in interview session which the result shown that he has adapted to Brunei culture due to 25 years that himself felt like local. In contrary, Respondent A elaborated his answers with giving various real life examples that made interviewers felt like in lecture class as Respondent A was teaching and ensure that interviewers understand his points by communicating slowly and clearly as the duration of interview of Respondent A was 60 minutes. The way Respondent A communicated with interviewers encourage us to have confidence, however, he has showed some challenges in adapting in Brunei culture in term of tradition and language even though he is intercultural with vast international experiences. Therefore, there is a significant difference in their adaptation and management style. Based on this research shown that language plays a vital role on adapting to country culture as part of communication as it involve ability to interact with local people and enable easy adaptation in traditional culture. References Acevedo, I. D. (2003) Understanding ethnicity: The relation among ethnic identity, collectivism, and individualism in African American and Europeans Americans. University of Kentucky Master’s Theses. 387. Available from: https://uknowledge.uky.edu/gradschool_theses/387/ [Accessed 8 April 2018]. Adegboye, M. (2013) The applicability of management theories in Nigeria: Exploring the cultural challenge. International Journal of Business and Social Science. 4 (10). Available from: http://ijbssnet.com/journals/Vol_4_No_10_Special_Issue_August_ 2013/26.pdf [Accessed 7 April 2018]. Adler, N. J. (1983) Cross-cultural management research: The ostrich and the trend.Academy of Management Review. 8 (2), 226-232. Bai, H. A. (2016) cross-cultural analysis of advertisements from high-context cultures and lowcontext cultures. English Language Teaching. 9 (8). Available from: doi:http://dx.doi.org/10.5539/elt.v9n8p21 [Accessed at: 16 April 2018]. Booysen, L. E. A, Nkomo, S. M (2010) "Gender role stereotypes and requisite management characteristics: The case of South Africa", Gender in Management: An International Journal, Vol. 25 Issue: 4, pp.285-300, Available from: https://doi.org/10.1108/17542411011048164 [Accessed 7 April 2018] Bowen, F. & Blackmon, K. (2003) Spirals of silence: The dynamic effects of diversity on 556 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 organizational voice. Journal of Management Studies. 40 (6), 1393-1417. Branine, M. & Pollard, D. (2010) Human resource management with Islamic management principles: A dialect for a reverse diffusion in management. Personnel Review. 39 (6), 712727. Available from: doi:10.1108/00483481011075576 [Accessed 7 April 2018]. Clark, L. W. & Waltzman, D. E. (1993) Faculty and student challenges in facing cultural and linguistic diversity. Charles C. Thomas, Springfield, Ill., U.S.A. Cox, T. H. & Blake, S. (1991) Managing cultural diversity: Implications for organizational competitiveness. The Executive. 45-56. Deresky, H. (2014) International management: Managing across borders and cultures, Text and cases. (8th ed.) Pearson, London. Dixon, S., Boothman, N., Lankow, J., Ritchie, J., & Crooks, R. (2013) Cross Cultural.docx | Human Communication | Communication. [online] Scribd. Available from: https://www.scribd.com/document/268144348/Cross-Cultural-docx [Accessed 8 April 2018]. Delavande, A. & Zafar, B. (2013) Gender discrimination and social identity: experimental evidence from urban Pakistan. Staff Reports 593, Federal Reserve Bank of New York. Ely, R. J. & Thomas, D. A. (2001) Cultural diversity at work: The effects of diversity perspectives on work group processes and outcomes. Administrative Science Quarterly. 46 (2), 229-273. Florenthal, B. & Osland, G. E. (2009) High-versus low-context national cultures: Preferences for type of retailer and for human interaction. Indian Journal of Economics & Business. Special Issue, 97-109. Gorodnichenko, Y. & Roland, G. (2011) Understanding the individualism-collectivism cleavage and its effects: Lessons from cultural psychology. Available from: https://eml.berkeley.edu/~groland/pubs/IEA%20papervf.pdf [Accessed 8 April 2018]. Hofstede Insights. (2018) Nigeria - Hofstede Insights. Available from: https://www.hofstedeinsights.com/country/nigeria/ [Accessed 8 April 2018]. Hofstede, G. (1984). Cultural dimensions in management and planning. Asia Pacific Journal of Management, 1(2), 81- 99. Hossain, M. M. (2012) Case studies of Muslim managed organizations in Bangladesh. In K. Ahmad, R. Islam, & Y. Ismail (Eds.), Issues in Islamic management: Theories and practices (pp. 451-464). Kuala Lumpur, Malaysia: International Islamic University of Malaysia Press. Ifechukwu, J. (2010) African approach to management: Notes towards a theory. Lagos. Iremeka, F. U. (2012) Reorientation of Nigerian Values. In C. K. Ikwuemesi, Peoples Cultures and Development in Nigeria. Enugu: ABIC Books. pp. 189-195. Kawar, T. I. (2012) Cross-cultural differences in management. International Journal of Business and Social Science. 3 (6). Available from:http://ijbssnet.com/journals/Vol_3_No_6_Special_Issue_March_2012/13.pdf [Accessed 11 April 2018]. Kovalainen, N. & Keisala, K. (2012) The role of shared foreign language in intercultural communication: A case of working environments. International Journal of Humanities and Social Science, 2 (20), 52-72. Available from: http://www.ijhssnet.com/journals/Vol_2_No_20_Special_Issue_October_2012/6.pdf [Accessed 5th April 2018]. Kittler, M. G., Rygl, D., & Mackinnon, A. (2011) Beyond culture or beyond control? Reviewing the use of Hall’s high-/low-context concept. International Journal of Cross Cultural Management. 11 (1), 63-82. Available from: doi: 10.1177/1470595811398797 [Accessed 7 April 2018]. 557 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Martin, G. C. (2014) The effect of cultural diversity in the workplace. Journal of Diversity Management. 9 (2). Available from https://doi.org/10.19030/jdm.v9i2.8974. [Accessed 6th April 2018]. Merkin, R. (2015) The relationship between individualism / collectivism. Journal of Intercultural Communications. 39. Available from: https://immi.se/intercultural/nr39/merkin.html [Accessed 8 April 2018]. Muhtada, D. (2012) Managing workforce diversity: an Islamic perspective. Indonesian Journal of Islam and Muslim Societies. 2 (1), 79-108. Available from: doi: 10.18326/ijims.v2i1.78-108 [Accessed 6 April 2018]. Nishimura, S., Nevgi, A. & Tella, S. (2008) Communication style and cultural features in high/low context communication cultures: A case study of Finland, Japan and India, Proceedings of a subject-didactic symposium in Helsinki. Available from: https://people.uwec.edu/degravjr/GEOG-ANTH%20351/Articles/NishimuraNevgiTell ahighcontextlowcontext.pdf [Accessed 8 April 2018]. Norman, S. M., Avolio, B. J., & Luthans, F. (2010) The impact of positivity and transparency on trust in leaders and their perceived effectiveness. The Leadership Quarterly. 21, 350-364. Available from: doi:10.1016/j.leaqua.2010.03.002 [Accessed 7 April 2018]. Otten, M. (2003) Intercultural learning and diversity in higher education. Journal of Studies in International Education. 7 (1), 12-26. Available from: doi: 10.1177/1028315302250177 [Accessed 7 April 2018]. Padhi, P. K. (2016) The rising importance of cross cultural communication in global business scenario. Journal of Research in Humanities and Social Science. 4 (1), 20-26. Available from: https://pdfs.semanticscholar.org/13e4/bea3566870e4c896b79c147d669e32bcf341.pdf [Accessed 5th April 2018]. Peresie, J. L. (2009) Towards a coherent test for disparate impact discrimination. Indiana Law Journal. 84 (3), Article 1. Available from: http://www.repository.law.indiana.edu/ilj/vol84/iss3/1 [Accessed 16 April 2018]. Saxena, A. (2014) Workforce Diversity: A Key to Improve Productivity. Symbiosis Institute of Management Studies Annual Research Conference (SIMSARC13), Procedia Economics and Finance 11 (2014) 76 – 85 .Available from: doi: 10.1016/S2212-5671(14)00178-6 [Accessed 5 April 2018]. Singh, D. (2010) Managing cross-cultural diversity: Issues and challenges in global organizations. IOSR Journal of Mechanical and Civil Engineering. 43-50. Available from: http://www.iosrjournals.org/iosr-jmce/papers/ICRTEM/ME/Volume-3/ IOSRMG002.pdf [Accessed 5th April 2018]. Sinha, J. B. P. (2014) Psycho-Social Analysis of the Indian Mindset. Available from: doi: 10.1007/978-81-322-1804-3. [ Accessed 7 April 2018] Sirbu, A. (2015) The significance of language as a tool of communication. “Mircea cel Batran" Naval Academy Scientific Bulletin. 18 (2), 405-406. Available from: https://www.anmb.ro/buletinstiintific/buletine/2015_Issue2/FCS/405-406.pdf [Accessed 5th April 2018]. Tijana, T., Tomaž, T., & Čuden, A. P. (2014) Clothes and costumes as form of nonverbal communication. Tekstilec. 57 (4), 321-333. Available from: http://www.tekstilec.si/wpcontent/uploads/2014/12/321-333.pdf [Accessed 5th April 2018]. Universiti Sultan Sharif Ali. (2018). About Us – Sultan Sharif Ali Islamic University (UNISSA). Available from: http://www.unissa.edu.bn/about-us/ [Accessed 11 April 2018]. 558 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Zarar, R., Buksh, M. M., & Khaskheli, W. A. (2017) Causes and consequences of gender discrimination against women in Quetta City. Arts and Social Sciences Journal. 8 (3). Available from: doi:10.4172/2151-6200.1000277 [Accessed 16 April 2018]. 559 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 THE ISLAMIC QUALITY MANAGEMENT SYSTEM IN MALAYSIA THROUGH NARRATIVE REVIEW APPROACH Mohd Sadiq Mohd Mokhtar Fadzila Azni Ahmad Center for Islamic Development Management (ISDEV), Universiti Sains Malaysia (USM), E-mail: [email protected] & [email protected] Abstract: Since industrial revolution started, quality management system has been a major focus area to many nations including developing nation such as Malaysia. Quality management system has been implemented in many sectors in the world to accommodate the demand of quality products and services. The quality management system has been focussing on the aspects of achieving the quality demand and reducing the production cost which eventually benefit the institution in terms of material aspects. Meanwhile, Islamic Quality Management System has been developed and getting attention in Muslim majority countries such as Malaysia. As an Islamic country, Malaysia have taken a step forward by formulating MS1900 which known as quality management system requirements from Islamic perspectives. Therefore, this has shown the interest of Malaysia in focussing on Islamic quality management system. In line with this, questions arise pertaining to the relevant of Islamic Quality Management System in Malaysia. Thus, this paper aims to evaluate the Islamic Quality Management System in Malaysia based on the researcher perspectives by narrative review approach. The narrative reviews approach was employed in undertaking the literature search for selected articles based on the inclusion and exclusion criteria. The focus of narrative reviews is to identify common themes across research regarding Islamic Quality Management System in Malaysia that then can be used to identify commonalities and critical differences among included documents. The paper utilises interpretive inquiry of the texts mainly from the related literatures in the research area. The findings reveal that Islamic Quality Management System in Malaysia was a great step towards developing a quality management system that compromise of spiritual aspect and benefitted Muslim in this world and Hereafter. There are benefit, special characteristic, principles and issue found regarding Islamic Quality Management System in this research Keywords: Islamic Quality Management System, Management, Narrative Review, Islamic Philosophy, Malaysia Introduction on Quality Management System The management system today evolved over many years since before the period of industrial revolution. Industrial revolution has spiked the interest of management theorist to develop a management system that will optimize the business profit through executing tasks effectively. There are many factors that affected the evolution of management system. One of the factors is global influences. Global influence put pressure on organization or institution to improve the quality of goods and services while reducing the costs (Kamaluddin, Hassan, Wahab, & Hussein, 2014). This has inspired many nations, organizations, institutions and business owners to focus on improving the quality of its product and services and eventually the costs. 560 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 In 1980s, a new phase of quality management began. Western organization started to study and look east towards Japan (Olejniczak, 2013) due to the nation successful in global competitions in offering product and services of superior quality with relatively low prices (Kamaluddin et al., 2014). Since World War 2 ended, western experts such as Edward Deming, Joseph Juran and James Abegglen started the journey to Japan to help the Japanese recover from the war and also learn from the Japanese people (Kamaluddin et al., 2014; Olejniczak, 2013). The Japanese adapted the management system and modify it to fit the local context. This eventually made Japan successful in the world and thus the world is eager to learn the management style. Quality Management System in Malaysia One of the nations which eager to learn from the Japanese people is Malaysia. In 1980s, Mahathir Mohamad which at that time the 4th Prime Minister of Malaysia initiate the Look East Policy which the main agenda is to improve the performance of management and development in Malaysia (Prime Minister Office, 1982). One of the aspects in this policy is to adapt the Japanese Management Style which focussing on quality which also known as Quality Control Circle (QCC). Furthermore, QCC was not the only management system penetrate Malaysian organization and other party involve in management. Lean Manufacturing System (LMS) was an example of the quality management that was implemented in Malaysia. LMS was started by the Japanese automotive company Toyota which known as Toyota Production System (TPS) (Womack, Jones, & Roos, 1990). In 2015, 85 Malaysian Organization has already embarked in LMS which shown the seriousness of Malaysia organization focussing on quality (Malaysia Productivity Corporation, 2016). Total Quality Management (TQM) was the other significant quality management system in Malaysia. In 1989, TQM was introduced in Malaysia when the Prime Minister of Malaysia establish the movement called Gerakan Budaya Kerja Cemerlang which the objective is to improve the quality of life by improving the quality of working culture (Mahathir Mohamad, 1992). Since then, TQM has spread throughout organizations, and various sectors including government sector in Malaysia. In 1992, Malaysian government at that time releasing a manual for government sector to implement TQM in each of the organization. Since then, there are numerous amount of organization in Malaysia that implement TQM which includes private sector such as the manufacturing industries, the government sector including the healthcare sector in Malaysia (Aziati et al., 2017). However, even though all the mentioned quality management system implemented in Malaysia originated from the west and east, Malaysia has initiated another quality management system which is known as Islamic Quality Management System. As an Islamic country, Malaysia has taken a step further and become the pioneer in Islamic Quality Management Standards which introduced MS1900 known as quality management standards from Islamic perspectives. The establishment of this standards in 2005 has attracted many researchers in Malaysia. Since then, many articles and journal has been published in Malaysia discussing on the matter of Islamic Quality Management. Islamic Quality Management System Islamic Management existed since the era of Prophet Muhammad SAW. Since Prophet Muhammad SAW established the first Islamic nation in Madinah, management has been a crucial part of the establishment. Among the values and principles that has been establish in Islamic Management in that era are syura, justice, ihsan and sincerity (Akademi Pengurusan YaPEIM, 2017). Islamic 561 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 management continue to evolve throughout the period of khilafah until succumb due to the destruction of Islamic civilization. As the demand for halal food increases, the aspect of quality has been one of the major topics discussed by the researchers and organization in the world. Therefore, researchers and organization has started to search for a management system that will improve and reach the halal quality expectations. As mentioned before, Malaysia took a step forward by establish Islamic quality management standards. Since then, the discussion among researchers have been flourish and many new improvements has been stated by the researchers. However, there are several questions arise here is that why is a need of another quality management system rather than quality management system that has been brought by the West and the East? and what are the uniqueness of Islamic Quality Management System itself. To answer these questions, this paper adopts the narrative review approach. Research Methodology As mentioned before, this paper adopts the narrative reviews method in explaining the research questions pertaining to the Islamic Quality Management System. The narrative reviews fall under the category of qualitative meta-analysis alongside systematic review. The concepts of the narrative reviews involve the explanation of the research questions that focuses on the texts and language in interpreting the storyline (Ferrari, 2015). Customarily, the narrative reviews revolve within the qualitative explanation. According to Ferrari (2015), narrative reviews involve the manipulation of statistical data which involve the synthesis of evidence relevant to a wide range of questions including the primarily use of words and text to summarise and explain the findings of multiple studies. This was also mention by Siddaway, Wood, and Hedges (2019) which argue that narrative review are a useful means in linking together many studies on different topic for reinterpretation or interconnection in order to develop or evaluate a new theory. This was linked with this research due to it objective was to link all researches done on Islamic Quality Management System. The general process of narrative review involves five different stages which according to Ferrari (2015) as Figure 1. Introduction Literature Discussion Search Figure 1: General Process of the Narrative Reviews Conclusion Abstraction Source: Ferrari 2015 Figure 1 shows the five stages of narrative review process. The introduction phases involved the content, structure and limitation. The introduction phases were important to state the rationale of the content, the organisation of the data collection and the objective limitations and scopes. The literature search will involve several minor processes which the searching strategy method, the criteria of inclusion and exclusion of data, the verification on the availability of the study and citing and listing process. Discussion stages involved evaluation and summary of the research query. The conclusion stages then highlight the main points and connect the research needs. Lastly, the abstraction stages which to define this research as descriptive or structured. These five stages and its minor processes are important in the narrative review method (Ferrari, 2015). This paper aims to answer the questions pertaining to: 562 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 1. What are the Islamic quality conceptions discussed in the selected articles? 2. What are the special characteristics of Islamic Quality Management System mentioned in the selected articles? 3. How relevant is Islamic Quality Management System as of today? The two methods were used in determining the relevant articles, which are through internet-based search and manual search. First, two internet-based databases (Scopus and Google Scholars) were used as a main search engine. This is because the papers related to Islamic Quality Management are restricted to be published in the top-referred journals. The articles were collected based on the publication year between 2014 and 2019. Second, further articles were identified through manual search of reference lists from retrieved papers. Some of the papers which could not be obtained its full paper by using internet method then will be identified through manual search. The databases were used again to retrieve the abstract and if appropriate, the full-texts articles. The paper utilises the narrative reviews by including (1) the studies was written in English and Bahasa Melayu; (2) were published in full; (3) were critical reviews of the literature; (4) were not dissertation papers, editorials, letter, conference proceedings, book and book chapter. The inclusion and exclusion criteria were assigned in the narrative reviews process for attaining a precise and meticulous articles and documents for the study. The inclusion measures include the title and abstract of the term “Islamic quality” keyword search. This opens a wider range of Islamic quality perspectives obtained. This measures was taken before further considers the exclusion measures (Ferrari, 2015; Siddaway et al., 2019). Managing Findings After the inclusion and exclusion in the studies drawn accordingly, which can be tailored from the literature reviews. The selection criteria must be set out accordingly in addressing the pre-determined objectives to avoid biases of data selection. The exclusions criteria refer to the rejected selection measures set in the searching process to address the research objectives in the study. Usually, the inclusion is based on the readings of the abstracts whilst the exclusion is based on the limitation of information provided in the full articles. It is essential to undertake the exclusion criteria is based on the readings of the abstracts and then clarification through the full texts before the exclusion criteria is fulfilled. The full texts version had been obtained from the University databases and this is the inclusion in the reviews. The acquisition of journal from the University will allow easy access for the full texts. Sometimes, the University Library did not acquire certain databases, however manual method has been taken by searching the paper via other search engine or manually asked some researchers itself for the full text The selection criteria of the articles in narrative reviews is illustrated in the Figure 2. The inclusion and exclusion criteria establish the direction in aligning the research aims for this paper. 563 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Figure 2: The Process of Searching and Its Findings The tabulation presentation is divided into features in examining conception on Islamic Quality, seeking of special characteristics of Islamic Quality Management and lastly the patterns evolves in the documentary analysis from narrative reviews position. The Table 1 show the tabulation arrangements for the narrative reviews process, which emphasises the results from the reviewing procedures. 564 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Table 1: Result obtained through reviewing procedures No Year Author 1. 2019 Bustamam & Sarion, 2. 2017 Othman 3. 2017 Basir, Abdul Ghani Azmi, Syed Ismail, Ibrahim, & Mohamed Islamic Quality Management Concept A comprehensive quality management system in order to accommodate the customer needs, to fulfil the requirement of a quality product/service, to enhance the effectiveness and productivity as well as to reduce the operational costs and are aligned to the shariah perspectives. Special Characteristic - Universal - Holistic - Shariah Compliance - Islamic Daily Practises A quality management - Customer system that based on satisfaction in Islam Shariah guideline and its is to achieve the objective is to achieve the “Maslahah Maqasid Shariah (Shariah ‘Ammah/Public objective) of preservation Interest” with respect of religion, life, to all human being intellectual, progeny and and environment property. These are directly - Must achieve related with all three Maqasid Shariah mentioned components of which involve belief, Islamic jurisprudence morality and human which deals with faith, action morality and human actions matters Structured system to assist - Compliance to the organizations in delivering principles of Halal products and services that and Haram meet customers’ - organizational requirements, as well as operation based on regulatory requirements values and the dictates of Shari’ah - action taken is in line with the objectives of Shari’ah (Maqasid Shari’ah) - emphasize on religious aspect 565 Reflection form narrative review This paper highlight that the concept of Islamic Quality Management added values from conventional quality management concept with the values that are aligned to the shariah perspectives. This paper suggest that Islamic quality management must be to achieve Maqasid Shariah which involve belief morality and human action. However, does not neglect customer satisfaction and this paper argue that customer satisfaction in Islam must be Maslahah ummah not self-interest. This paper argue that Shari’ah principles is the main pillars of Islamic Quality management which consist of compliance to Halal and Haram, organization operates based on values and decisions are taken in accordance with the objectives of Shari’ah were successfully observed and delivered. Furthermore, this paper suggest that religious and spiritual practices had also been emphasized. This paper also suggest that Islamic Quality management does not only involved technical aspects like documentation and audits, but also emphasizes the religious aspects such as interest- Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 free financial system, free from corruption and safeguard the interests of workers. 4. 2016 Hasliza, Siti Arni, & Musaiyadah A quality management system that integrate shariah requirements to quality management practices and to emphasize value-based management. This will enhance the efficiency and effectiveness through good ethical practice and eventually increase the level of confidence among on the shariah aspects among Muslim and stakeholders. - Compliance with the Principles of Halal and Haram - Value-based Operations - Decisions and Actions Taken Should be Referred to Maqasid Shari’ah This paper also emphasizes on the integration of Shariah requirements with quality management system. Furthermore, this research paper also suggests the benefit of Islamic Quality which are achieving the client’s charter, being listed as an outstanding religious department and systematic job management. 5. 2016 Mohamed, Ab. Ghani, & Basir Islamic quality management has been created for the purpose of filling the gap existing in the conventional management standard, which concentrates on the aspects of product or external output alone, not on the internal or spiritual aspects - Compliance with the principles of Halal and Haram - Organisational operations that adhere to the appreciation of noble values - All decisions made by the managers of the organisation are in line with the ‘Shari’ah Objectives’ The research findings also reveal that the implementation of Islamic Quality Management places much emphasis on compliance with Shari’ah. The aspects that complied with the Shari’ah requirements include the segregation of men and women in all activities, the implementation of the Islamic financial system, the preparation of Halal food, the practice of Islamic values, and reciting al-Qur’an correctly 6 2016 Rehat, Hamid, Ridzuan, & Chew Islamic Quality Management System is a structured system that assists organizations to deliver products and services that meet customers’ requirements and comply with regulatory requirements as well as Shariah’s requirements - No management program, product or service that should contradict the principles of halal and haram - Values practiced in the organization do not contradict Islamic values. Islamic values equal to universally recognized and positive values This research paper show there are ten organizational key benefit of Islamic Quality Management System which are customer requirements, improving company and product quality, increasing customer satisfaction, developing professional ethics and morale, improve efficiency, reduce waste 566 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 7. 2015 Hasan AlBanna Mohamed, Ab Mumin Ab Ghani, & Siti Arni Basir 8. 2015 Hasliza Mohamad Ali, Basir, & Ahmadun 9. 2014 Ibrahim, Mohamed, & Abdullah which can have a positive impact on organizational performance - No decision made by the organization should contradict Maqasid Shari’ah and save money, to achieve international quality recognition, to have consistent, repeatable processes and a common system, building the confidence and trust, great efforts to become the organization that particular about Shariah and finally increase the competitiveness - Compliance with the principles of Halal and Haram - Organisational operations that adhere to the appreciation of noble values - All decisions made by the managers of the organisation are in line with the ‘Shari’ah Objectives’ Islamic Quality Concept - Compliance with suggested by MS halal and haram, and 1900:2005 does not look muamalat principles into the benefits in - Operation materialistic world alone. It management based on is also an improvement in the value quality work through the - Decision and action appreciation of Islamic taken must be referred values in attaining the to Maqasid Syariah eternal success (al falah) in this world till the hereafter. The main principle to hold in any task done no matter how small it can be can become a form of worshipping as long as it follows the guidelines from syarak This paper was similar with paper written by the same author in 2016. The research findings stated that the implementation of Islamic Quality Management places much emphasis on compliance with Shari’ah. The concept of Islamic quality management is geared towards customer satisfaction as well as the pleasure of Allah S.W.T, for the success in the worldly affairs and for the sake of happiness in the Hereafter This research argue that the are culture of perfection (itqan) and values of courtesy (ihsan) must be the pillars in Islamic Quality Management System so that the system will Islamic quality management has been created for the purpose of filling the gap existing in the conventional management standard, which concentrates on the aspects of product or external output alone, not on the internal or spiritual aspects - The pillars are culture of perfection (itqan) and values of courtesy (ihsan) 567 This research insist that the implementation of Islamic Quality Management to instil the syari’ah law in the quality management practice by stressing more on management values, to enhance the effectiveness through good universal conducts in all levels of organisation and at the same time to increase the confidence level towards syari’ah law among the Muslims and society as a whole. Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 perform in both material and spiritual aspect 10. 2014 Sarion, Bustamam, & Shaharudin 11 2014 Basir, Azmi, Kamri, & Mohamad 12 2014 Mohamed, Ghani, & Basir Islamic Quality - Implant the shariah Management System added in quality value from conventional management system management system (ISO with emphasis on 9001) that are aligned with management through shariah perspectives which value requires organization to - improve the have a comprehensive effectiveness and quality management efficiency through system in order to noble universal accommodate customer values in all levels of needs, to fulfil the organization requirement of a quality - Upsurge the practice product/service, to enhance of shariah the effectiveness and compliance and productivity as well as to increase the reduce the operational confidence level costs. among the Muslims and stakeholders - Universal Islamic Quality - Compliance to the Management System is principles of Halal developed using and Haram. conventional management - Organizations standard (ISO 9001) as its operate based on base. MS 1900 is a values. structured system to assist - Decision or action organizations in delivering taken in line with the products and services that “Objective of meet customers’ Shari’ah (Maqasid requirements, as well as Shari’ah)”. regulatory requirements and the dictates of Shari’ah. This research argues that the Islamic Quality Management system was an improvement from the conventional management system. This is proven by its conclusion which suggested that Islamic Quality Management System can be seen as part of business strategy to win Muslim consumer market while strengthening the working culture in organization and company. Page Islamic Quality Management System originated in order to fill the gap between conventional quality management system and Islamic management system that are merely based on the concept divinity of Allah SWT and spiritual aspect in managing an organization. This research argue that the Islamic Quality Management System existed in order to fill the gap between the conventional management system and tradisional Islamic management system. - Able to produce a product or service that follow in line with the Shariah. - Increase the confidence level among the Muslims and stakeholders 568 This research argue that the Shari’ah requirements in Islamic Quality Management System are included as an addition to the requirements of conventional quality management (ISO 9001), and aim to close the gap that exists in the conventional management standard in relation to the Islamic perspective. Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Discussions Based on table 1, most research done agreed that the Islamic Quality Management System practices in Malaysia was a quality management system that are based on conventional quality management standards (ISO 9001 or ISO 9000). Majority researchers that has been reviewed argue that Islamic Quality Management fill the gap exist in conventional quality management which is the spiritual aspect. The requirements from conventional quality management which are align with shariah perspectives adopted to Islamic Quality Management System. However, some researchers such as Hasan Al-Banna, Ab Mumin, and Siti Arni (2014) mentioned that Islamic Quality Management System existed due to fill the gap between conventional management system and traditional Islamic management system that merely focussing on the divinity of Allah SWT and spiritual aspect. Another researchers such as Hasliza et al. (2016), mentioned that the Islamic Quality Management System is an integration between shariah requirements and the conventional management practices. Another point to consider, researcher such as Hasan Al-Banna et al. (2014) even argue that the foundation in development of the concept of Islamic Quality Management System was using the conventional quality management standards. The shariah requirements integration with the quality management system has produced three special characteristic that has become the principles of Islamic Quality Management System which are: 1. Compliance to the principle of haram and halal - No management program, product or service should contradict the principles of Halal and Haram 2. Organizational operation based on values - The Islamic values must be applied throughout the organization which includes universal values such as honesty, tolerance must also be applied. Researchers such as (Sarion et al., 2014) argue that this universal accepted values combine with the Islamic values show universality in Islamic Quality Management System whereby it can be implemented not only onto the Muslim but also towards the non-Muslim. 3. Decision or action taken in line with the “Objective of Shariah (Maqasid Shariah) - Maqasid al-Shari’ah means way of life (Shari’at), as provided by Allah SWT, the objective of which is to preserve humankind’s sanctuary. The Shari’ah, on the whole, seeks primarily, to protect and promote these essential values, and validates all measures necessary for their preservation and advancement. These solid principles have benefitted organization that implement Islamic Quality Management System whereby the most mentioned benefit received by the organization is increase the confidence level among the Muslims and stakeholders. This benefit has attracted many organizations into implementing the Islamic Quality Management System However, the heavily linked Islamic Quality Management System with the conventional management system has sparked issues among some researchers. Researchers such as Othman (2017) which mentioned that the difference in the worldview in conventional management and Islamic management must be took into account. The example given by Othman (2017) is the customer satisfaction has been adopted by Islamic Quality Management System. However, customer satisfaction in Islam does not directly meaning of individual interest but by the meaning of maslahah ummah. This was also mentioned by researchers (Fadzila Azni Ahmad, 2012), which mentioned that philosophical underpinning conventional management system which includes the worldview of the system cannot be adopted directly into Islamic management due to it can conflict as such the term customer satisfaction. 569 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Conclusions Through narrative review methods, this research found out the connection, benefit, principles, special characteristics and even highlight issue regarding Islamic Quality Management System. The concept of Islamic Quality Management System from the research that has been review shown that it is heavily linked with the conventional quality management system. However, the it has its own uniqueness whereby its special characteristic transform into its principle which are compliance to the principle of haram and halal, organizational operation based on values, decision or action taken in line with the “Objective of Shariah (Maqasid Shariah). These solid principles combine with the values taken from the conventional management system has benefitted organization especially the confidence level of the stakeholders and others linked with the organization. However, the heavily linked with the conventional management must be look into carefully because it may cause conflict due to the difference in the worldview of both Islam dan conventional practices. However, the existence of Islamic Quality Management System has been a great step because it produce an alternative for Muslims that not only will focus on spiritual aspects but also benefitted Muslim in this world and Hereafter. References Akademi Pengurusan YaPEIM. (2017). Pengurusan Islami: menghayati prinsip dan nilai qurani (4th ed.). Kuala Lumpur: Akademi Pengurusan YaPEIM. Aziati, N., Hamid, A., Ahmad, F., Nee, P. S., Hisyamudin, N., & Nor, M. (2017). Total quality management practices in Malaysia healthcare industry Total Quality Management Practices in Malaysia Healthcare Industry, 020021(October). https://doi.org/10.1063/1.5005354 Basir, S. A., Abdul Ghani Azmi, I., Syed Ismail, S. H., Ibrahim, P., & Mohamed, H. A. (2017). Malaysian Islamic quality management system MS1900. Humanomics, 33(2), 239–254. https://doi.org/10.1108/h-10-2016-0078 Basir, S. A., Azmi, I. A. G., Kamri, N. A., & Mohamad, H. A.-B. (2014). The Involvement of Human Factors in the Islamic Quality Management System MS 1900 Implementation at Malacca Zakah Center (MZC). Wcit 2014: 2Nd World Conference on Islamic Thought & Civilization, Vols I and Ii: Rise & Fall of Civilization, Contemporary States of Muslim Affairs, (August), 94–102. Bustamam, U. S. A., & Sarion, A. (2019). STRATEGY CONSTRUCTION TOWARDS CERTIFICATION OF ISLAMIC QUALITY STRATEGY CONSTRUCTION TOWARDS CERTIFICATION OF ISLAMIC QUALITY MANAGEMENT STANDARD , MS1900 : 2014 Ummi Salwa Ahmad Bustamam , Arbain Sarion Faculty of Economics and Muamalat , Universiti Sain, (August 2017). Fadzila Azni Ahmad. (2012). Philosophical Underpinnings of Islamic Management Method: Worldview, Epistemology and Ontology. International Journal of Humanities and Social Science, (May). Ferrari, R. (2015). Writing narrative style literature reviews. The European Medical Writers Association, 24(4), 230–236. https://doi.org/10.1179/2047480615Z.000000000329 Hasan Al-Banna, M., Ab Mumin, A. G., & Siti Arni, B. (2014). Quality management system from Islamic perspective MS 1900 within Malaysia’s higher education institution: A contemporary challenges [Sistem pengurusan kualiti menurut perspektif Islam MS 1900 di institusi pengajian tinggi Malaysia: Suatu cabaran masa kin. Global Journal Al-Thaqafah, 4(2), 97–111. Retrieved from https://www.scopus.com/inward/record.uri?eid=2-s2.084920992433&partnerID=40&md5=7fdcd7dbd1cb47e0c69a8823af15b976 Hasan Al-Banna Mohamed, Ab Mumin Ab Ghani, & Siti Arni Basir. (2015). The values of Islamic quality management system based on the Quran and integration of scientific knowledge. Jurnal 570 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Syariah, 23(1), 25–52. Hasliza, M. A., Siti Arni, B., & Musaiyadah, A. (2016). Implementation of the Islamic Quality Management System MS1900 and its Benefits: A Case Study at the Department of Hajj, Waqf and Zakah, Malaysia. Global Journal Al Thaqafah, 6(2), 85–98. https://doi.org/10.7187/gjat11620160602 Hasliza Mohamad Ali, Basir, S. A., & Ahmadun, M. (2015). The issues of implementing Islamic Quality Management System MS1900 : 2005 Certification at the Department of Awqaf , Zakat and Hajj ( JAWHAR ). Online Journal Research in Islamic Studies, 2(1), 14–28. https://doi.org/10.15364/ris15-0201-02 Ibrahim, Z., Mohamed, S., & Abdullah, A. (2014). Strengthening of Islamic Quality Management Practices Through Culture of Perfection (Itqan) and the Value of Courtesy (Ihsan) Toward the Business Perfomance of Muslim Entrepreneur. Advances in Natural and Applied Sciences, 8(4), 237–243. Kamaluddin, N., Hassan, Z., Wahab, R. A., & Hussein, R. M. (2014). Principles of Management (Second Edi). Kuala Lumpur: Oxford University Press. Mahathir Mohamad, T. (1992). Ucapan Y.A.B. Perdana Menteri Dato Seri Dr. Mahathir Bin Mohamad Di Pelancaran Gerakan Budaya Kerja Cemerlang. Malaysia Productivity Corporation. (2016). Just LEAN. Mohamed, H. A.-B., Ghani, M. A., & Basir, S. A. (2014). Sistem Pengurusan Berkualiti Menurut Perspektif Islam Mampu Menjana Kejayaan Pembangunan Modal Insan Di. Seminar Pembangunan Modal Insan Ke-6 (SEMAI VI) & Seminar Siswazah Pertama, HALUANm Bandar Baru Bangi, Selangor. 29 September 2014, (October 2015). Mohamed, H. A. B., Ab. Ghani, A. M., & Basir, S. A. (2016). Factors influencing the implementation of Islamic QMS in a Malaysian public higher education institution. Total Quality Management and Business Excellence, 27(9–10), 1140–1157. https://doi.org/10.1080/14783363.2015.1064765 Olejniczak, T. (2013). Japanese Management : 50 Years of Evolution of the Concept, 4(26), 7–26. Othman, K. (2017). Quality Management System vs. Maqasid Shariah Islamic Quality Management System vs. Customer Satisfaction. International Journal of Academic Research in Business and Social Sciences, 7(13), 20–34. https://doi.org/10.6007/ijarbss/v7-i13/3182 Prime Minister Office, M. (1982). Dasar pandang ke timur. Rehat, A., Hamid, S., Ridzuan, M. N., & Chew, B. C. (2016). Enhancing organization performance through the implementation of MS1900:2005. Journal of Technology Management and Business, 3(1), 1–19. Sarion, A., Bustamam, U. S. A., & Shaharudin, A. (2014). Towards MS1900 : 2014 quality management system from Islamic perspective: A case study at MACS. International Journal of Islamic and Civilizational Studies, 1(1), 8–17. Siddaway, A., Wood, A. M., & Hedges, L. V. (2019). How to Do a Systematic Review : A Best Practice Guide for Conducting and Reporting Narrative Reviews , Meta-Analyses , and MetaSyntheses. https://doi.org/10.1146/annurev-psych-010418-102803 Womack, J., Jones, D., & Roos, D. (1990). The Machine that Changed the World. New York: Rawson Associates. 571 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 FINANCIAL INTEGRITY AMONG ISLAMIC NON-PROFIT ORGANISATIONS: DEVELOPING A CONTROL MECHANISM M. Rozaidy1 Andy Lee Chen Hiung 2 Raman Noordin3 1 Faculty of Business, Economic and Accountancy, Universiti Malaysia Sabah (UMS), Malaysia, (E-mail: [email protected]) 23 Faculty of Business, Economic and Accountancy, Universiti Malaysia Sabah (UMS), Malaysia. Abstract:- There has been a great demand from the public sparked by the recent scandals and lawsuits (e.g. YaPIEM, PAS, and TAHFIZ Centers) which pressured religious non-profit organisations (RNPOs), especially Islamic based NPOs for greater governance, transparency and accountability. In Malaysia, lacking of legal requirements on how the Islamic NPOs manage their trust funds impaired their affirmative ability to detect, prevent and correcting financial misconducts. Thus, the existence of sound financial control practices plays a crucial role in ensuring the financial integrity of Islamic NPOs in upholding their accountability duties to the clients they have served. Hence, the objective of this paper is to develop a financial integrity assessment model that later can be employed to examine the financial control practices among RNPOs in Malaysia. To develop the RNPO’s financial integrity assessment model, Simons’ (1994) Four Levers of Control framework (i.e. beliefs system, boundary system, diagnostic and interactive control system) is utilised as a theoretical framework. The financial integrity assessment model developed in this study can contribute to possibly improve the Islamic based non-profit organisations’ fund management capability, which further could serve as an important reference and assistance for the government or the rule makers in strengthening the regulations to govern these institutions. Keywords: Islamic Nonprofit Organisations, NGOs, Financial Integrity, Financial Management Introduction Studies have shown that lack of control and accountability mechanisms in an organisation increases the chance of embezzlement of fund or corruption. For instance, a research by Siino (2004) provides evidence that there is a lack of basic control against mismanagement and abuse of funds in the churches where she highlighted an example of fund abuse by a defrocked priest who embezzled more than $250,000 allegedly used to finance his vacation homes in California. In addition, there was a case of a pastor who confessed of stealing donations totalling $1.35 million, over 26 years from two churches he had served. In other occasion, there are also some recent cases of misappropriation and breaches of trust reported involving Islamic institutions for their efficiencies and effectiveness in managing the Islamic funds. For instance, in Malaysia, a Muslim official in one of its State Islamic Councils was sentenced to four years jail for breach of trust of the donation and zakat fund, who used the fund for his own personal expenses (Utusan Online, 2011). In recent news, a Chief Executive Officer of one Islamic institution in Malaysia was charged with corruption, allegedly receiving luxurious items since 2010 (Berita Harian Online, 2017). Hence, it is not surprising when public as donors started to show more interests 572 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 and scrutinize the financial integrity aspects such as transparency and accountability of these religious institutions. One of the Ministers in the Prime Minister’s Department in Malaysia highlighted in one article published by The Star Online (2017), that some NPOs are not incorporated under the Companies Act and therefore, leading them of having no public financial reporting obligation i.e. external auditing. Consequently, very few of them have published annual reports and they generally provide less information on areas such as policies, decision-making and financial management with respect to their organisations. Due to the limited available information on NPOs, especially religious based organisation, public as the main stakeholder cannot ascertain whether the fund given to the NPOs are utilised for the best use. It poses a worrying concern that the funds may be used as conduits for money laundering, fraud and terrorism financing (The Star Online, 2017). Currently, Malaysia has a lack of legal requirements or solid regulations on how their NPOs including RNPOs run their trust funds and how these funds are regulated. This has further contributed to a lower disclosure being practised by these organisations which then may be linked to mismanagement of funds or fraudulent activities (Roslan, Arshad and Mohd Pauzi, 2017). The arising concerns on perceived lack of financial integrity in RNPOs have triggered calls for a better financial control mechanism for enhancing transparency and accountability. This research, therefore, attempts to develop a financial integrity assessment model of RNPOs in Malaysia through an examination of the financial control mechanisms employed in RNPOs in Malaysia, as a tool for ensuring the RNPOs manages and reports on its finances with integrity using Simons’ (1994) control framework. Literature Review The interest in government and business sector has produced a wealth of literature, often focusing on the efficiency, performance and accountability aspects of public and private institutions (e.g. Mellett, 1997; Brignall and Modell, 2000; Kaplan and Norton, 2001; Shende & Bennett. 2004; Siddique, 2005; Afifuddin and Siti-Nabiha, 2010; Mohd Noor, Abdul Rasool, Md. Yusof, Ali and Abdul Rahman, 2015). Literature on religious organisations especially for the religious nonprofit organisations (RNPOs) in the context of emerging economies is still well behind the curve, providing limited information and understanding of these organisations especially in Malaysia. Notably, management control system has received much attention from the scholars (see Otley, 1999; Henri and Journeault, 2010; Kerr, Rouse and de Villiers, 2015; Rozaidy, Siti-Nabiha and Stocker, 2017). However, there is less research being conducted on financial control mechanisms and financial integrity. Nonetheless, there is prior research focusing on the issue of integrity and other control mechanisms such as a recent research conducted by Mohd Baquir, Siti-Nabiha and Hasmin (2014). In their research, they investigated the effectiveness of cultural and personnel control mechanism in promoting ethical and integrity behaviour in the context of government-owned bank in Malaysia. They found evidence that the cultural controls in the bank were designed to promote ethical and integrity culture while suggesting rooms of improvement for the personal control for improved good governance and ethical practices. It is important to note that RNPOs operate under similar legal and political frameworks as other institutions but differ notably in their missions and operations which are guided by a concept of the divine and recognition of the sacred nature of human life (Berger, 2003). Generally, RNPOs seek to fulfil public religious mission and assist its believers through government and public funding. The 573 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 stakeholders of RNPOs are diverse including the government, private donors, media and public at large. Concerns that are constantly being raised are related to the performance of the RNPOs such as how well they are governed and how efficient they are in managing the funds (Ab Hasan, Othman, Ibrahim, Md Shah and Mohd Noor, 2015; Ahmad Razimi, Romle and Muhamad Erdris, 2016). Additionally, there are concerns on whether fund given to the RNPOs are used as promised, as well as worries about the possibility of fraud and corruption as seen in many recent headlines of newspapers and online articles. Thus, financial integrity of these RNPOs has become an important matter in the eyes of the public. As compared to private corporations, there is no mandatory requirement imposed upon RNPOs in Malaysia. Hence, the existence of effective financial control mechanism in managing the fund will protect it against fund abuse and at the same time help the RNPOs’ to preserve and maintain its financial and social integrity. Moreover, financial control mechanisms when coupled with effective corporate governance can enhance financial integrity of an organization. It is believed able to improve an organisation’s operating performance while imposing a higher risk of corruption being caught (Wu, 2005). This includes monitoring, the structure of the organization (board of directors) and corporate ownership structure, and incentives or performance-based compensation (Virginia, Eleni, Dimitrios, and Chrysoula, 2009). Hence, an examination on the financial control mechanisms employed in the RNPOs is able to provide assessment criteria of financial integrity of the RNPOs in Malaysia. Theoretical Framework This research sought to understand a broader framework of financial control mechanisms employed by RNPOs and builds on the ideas of Simons’ (1994) control framework. This control framework helps to explain the function of management control system in an organisation and has been extensively used in varying contexts such as research in performance measurements (Arachchilage and Smith, 2013; Jamil and Mohamed, 2013; Bedford, 2015), environmental and sustainability (Arjalies and Mundy, 2013; Kerr et al., 2015) and organisational culture, strategy and innovations (Mohamed, Wee, Abdul Rahman and Abdul Aziz, 2014; Heinickea, Guenther and Widener, 2016). Simons’ (1994) develops Four Levers of Control framework (refer Figure 1) which constitute four control systems namely beliefs system, boundary system, diagnostic control system and interactive control system. Firstly, beliefs system is a formal system used by the top managers in organisations to define, communicate and reinforce systematically to provide basic values, purpose, and direction for the organization. The belief system is used to propel the RNPOs’ objective and this system was normally communicated through credos, mission statements, or statements of purpose. Secondly, boundary system is a formal system used to bind the limits and rules that must be respected. Therefore, boundary system outlines the actions that RNPOs’ employees should avoid while still allowing them the freedom to innovate and achieve their pre-determined objectives. An example of boundary system is usually portrayed through a code of conduct. Thirdly, diagnostic control system is a formal feedback system used to motivate, monitor, and reward achievement of specified goals. It communicates RNPOs’ critical success factors and can be used to track and correct deviations from the preset performance standards. Finally, interactive control system is a formal system used to simulate organizational learning and the emergence of new ideas and 574 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 strategies. This system is characterized by involvement of RNPOs’ managers and their subordinates in the decision making activities through active communications activities, such as open dialogues. Source: Simons (1994) In one hand, the beliefs system and interactive control system are two control mechanisms which positively encourage and intended to motivate the employees while the boundary system. On the other hand, diagnostic control system are other two control mechanisms that work in a negative way, acting as a constraint of behaviour by highlighting the limits and rules that need to be adhered. Therefore, this study will utilise Simons’ control framework in evaluating the financial and management practices of RNPOs in Malaysia. Subsequently, Simons’ control framework will be utilised to develop financial integrity assessment model that can be used to evaluate the RNPOs financial integrity. Conclusion In this era of unavoidable transparency, countless of watchdogs, and high expectations from funders and donors, it is becoming more important to ensure the financial integrity of any organization. Especially in the case of RNPOs whose operations are mostly funded by the public, the public is interested to know whether their altruism investments made onto these organisations are wise. Thus, the proposed research seeks to develop the financial integrity index of RNPOs in Malaysia through an examination of the financial control mechanisms employed among RNPOs in Malaysia. The research aims to provide a broader view of the operations and governance of RNPOs in Malaysia, which are often neglected in the academic research. In the effort of doing so, the research employs Simons’ (1994) Four Levers of Control framework (i.e. beliefs system, boundary system, diagnostic, and interactive control system) framework will be utilised to develop financial integrity assessment model in evaluating financial control mechanisms practiced by RNPOs in Malaysia. The findings outputs could serve as an important reference and assistance for the government or the rule makers in strengthening the regulations to govern these institutions. Moreover, the research findings may be 575 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 used as a guidance to propose new financial mechanisms to supervise and monitor the financial operations of RNPOs in Malaysia. Acknowledgment The authors acknowledge the financial support from the Ministry of Education Malaysia under FRGS fund (FRG0493-2018: Developing financial integrity assessment model for religious nonprofit organisations in Malaysia). References Ab Hasan, Z., Othman, A., Ibrahim, K., Md Shah, M.A.M. & Mohd Noor, A. H. (2015). Management of Waqf Assets in Malaysia. International Journal of Nusantara Islam, 3(1), 59-68. Afifuddin, H. B., & Siti-Nabiha, A. K. (2010). Towards good accountability: The role of accounting in Islamic religious organisations. World Academy of Science, Engineering and Technology, 66, 1133-1139. Ahmad Razimi, M.S., Romle, A.R. & Muhamad Erdris, M.F. (2016). Zakat management in Malaysia: A review. American-Eurasian Journal of Scientific Research, 11(6), 453-457. Arachchilage, N. D. K., & Smith, M. (2013). The effects of the diagnostic and interactive use of management control systems on the strategy-performance relationship. Journal of Applied Management Accounting Research, 11(1), 9. Arjaliès, D. L., & Mundy, J. (2013). The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research, 24(4), 284-300. Bedford, D. S. (2015). Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research, 28, 12-30. Berger, J. (2003). Religious nongovernmental organisations: An exploratory analysis. Voluntas: International Journal of Voluntary and Nonprofit Organisations, 14(1), 15-39. Berita Harian Online (2017, July 19). CEO, pegawai Zakat Pulau Pinang didakwa rasuah. Retrieved from https://www.bharian.com.my/berita/kes/2017/07/303661/ceo-pegawai-zakat-pulaupinang-didakwa-rasuah Brignall, S., & Modell, S. (2000). An institutional perspective on performance measurement and management in the ‘new public sector’. Management accounting research, 11(3), 281-306. Heinicke, A., Guenther, T. W., & Widener, S. K. (2016). An examination of the relationship between the extent of a flexible culture and the levers of control system: The key role of beliefs control. Management Accounting Research, 33, 25-41. Henri, J. F., & Journeault, M. (2010). Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35(1), 6380. Jamil, C. Z. M., & Mohamed, R. (2013). The effect of management control system on performance measurement system at small medium hotel in Malaysia. International Journal of Trade, Economics and Finance, 4(4), 202. Kaplan, R. S., & Norton, D. P. (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part II. Accounting Horizons, 15(2), 147-160. Kerr, J., Rouse, P., & de Villiers, C. (2015). Sustainability reporting integrated into management control systems. Pacific Accounting Review, 27(2), 189-207. Mellett, H. (1997). The role of resource accounting in the UK government's quest for ‘better accounting’. Accounting and Business Research, 27(2), 157-168. 576 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Mahadi, R., Siti-Nabiha, A. K., & Stocker, K. (2017). The Realisation of Green Ideals into Management Practice: The Use of Management Control System in a Hospitality Setting. Jurnal Pengurusan (UKM Journal of Management), 51. Mohamed, R., Wee, S. H., Rahman, I. K. A., & Aziz, R. A. (2014). The relationship between strategic performance measurement system and organisational capabilities: The role of beliefs and boundary control systems. Asian Journal of Business and Accounting, 7(1). Mohd Noor, A.H., Abdul Rasool, M.S., Md. Yusof, R., Ali, S.M., & Abdul Rahman, R. (2015). Efficiency of Islamic institutions: Empirical evidence of zakat organisations’ performance in Malaysia. Journal of Economics, Business and Management, 3(2), 282-286. Otley, D. (1999). Performance management: a framework for management control systems research. Management Accounting Research, 10(4), 363-382. Roslan, N., Arshad, R., & Pauzi, N. F. M. (2017). Accountability and Governance Reporting by NonProfit Organisations. SHS Web of Conferences, 36 (00041), 1-15. Shende, S., & Bennett, T. (2004). Transparency and Accountability in Public Financial Administration Concept Paper 2. RAB/01/006: Transparency and Accountability in the Public Sector in the Arab Region. Siddiquee, N. A. (2005). Public accountability in Malaysia: challenges and critical concerns. International Journal of Public Administration, 28(1-2), 107-129. Siino, R. M. (2004). Playing loose with God’s money. Stanford Social Innovation Review, 2(1), 1415. Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, 15, 169-189. The Registry of Societies Malaysia (2017). Registration of Societies. Retrieved from http://www.ros.gov.my/index.php/my/statistik-perkhidmatan/statistik-pendaftaran The Star Online (2017, Nov 12). New rules for non-profit organisations. Retrieved from https://www.thestar.com.my/opinion/columnists/the-star-says/2017/11/12/new-rules-fornonprofit-organisations/ Utusan Online (2011, Nov 1). Bekas amil pecah amanah dipenjara dan disebat. Retrieved from http://ww1.utusan.com.my/utusan/info.asp?y=2011&dt=1101&pub=Utusan_Malaysia&sec=T erkini&pg=bt_30.htm Virginia, A., Eleni, K., Dimitrios, P., & Chrysoula, X. (2009). The role of financial accounting information in strengthening corporate control mechanisms to alleviate corporate corruption. University Macedonia Working Paper). Retrieved from http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.518.8642&rep=rep1&type=pdf Wu, X. (2005). Corporate governance and corruption: A cross‐country analysis. Governance, 18(2), 151-170. 577 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 PERFORMANCE OF ISLAMIC BANKS, ISLAMIC CORPORATE GOVERNANCE, AND CONTINGENCY THEORY: A THEORETICAL FRAMEWORK Sukma Lesmana 1 Md. Harashid Haron 2 1 Economic and Business Faculty, Muhammadiyah University of North Sumatera (UMSU), Indonesia, [email protected] 2 School of Management, Universiti Sains Malaysia (USM), Malaysia, [email protected] Abstract: This paper is a theoretical framework with a literature review method that aims to review the definition, measurement, and theoretical perspective on Islamic bank performance. The perspective of Islamic bank management will determine the expected results, in this case, it is important to use Maqasid Shariah as a basis for measuring the performance of Islamic banks. The performance of Islamic banks based on Maqasid Shariah will be achieved if the company designs the accounting control system as a formal control system to be supervised by the shariah supervisory board so that it does not conflict with Islamic principles. The role of the shariah supervisory board is an important part of the implementation of Islamic Corporate Governance. Technically based on contingency theory, the accounting control system applied to achieve performance must match contingency factors. Keywords: Performance of Islamic Bank, Maqasid Shariah, Islamic Corporate Governance, Contingency Theory Introduction Shariah Banking was founded about 44 years ago and has been experiencing rapid growth globally since then. Shariah Banking is a success story of Islamic economics in general and Islamic finance and banks in particular (Hassan & Aliyu, 2018; Olson & Zoubi, 2017; Siswanti, Salim, Sukoharsono, & Aisjah, 2017). Shariah banking has also proven that it could survive in times of crisis (Cader et al., 2013; Massoud, 2015). However, challenges faced must still be addressed so that these industries can operate in line with their vision and mission of performing banking transactions with Islamic principles. The Dubai Islamic Bank was established in 1975 and is known as the first Islamic bank to incorporate the principles of Shariah. Nowadays, there are many Islamic banks specifically tailored for customers who want to borrow and invest according to their personal beliefs as Muslims (Misbach, Surachman, Hadiwidjojo, & Armanu, 2013; Radiah, Roza Hazli, Norhafizan, & Nurhidayah, 2014; Wulandari & Subagio, 2015). There has been large-scale growth in Islamic finance and banking in Muslim countries and around the world during the last 40 years. This growth is influenced by factors including the introduction of broad macroeconomic and structural reforms in financial systems, capital liberalization, privatization, global financial market integration and the introduction of innovative and new Islamic products (Kabir Hassan, Sanchez, & Faisal Safa, 2013; Mohammed & Taib, 2015; Zaher & Kabir Hassan, 2001)). Although the Islamic financial system was concentrated just in the country during its early development, its growth internationally has seen a positive trend with the creation of growth in the number of Islamic financial institutions, with shareholders from various countries (Zin et al. 2011). 578 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 There are many reasons for the growth of the Islamic financial sector in recent years, below are among the reasons (Elasrag, 2010) : (1) The flow of funds into Muslim oil-producing states. (2) Growing political and social desire in the Muslim world for financial alternatives to banking moreover, investment institutions that have been historically dominated by the West. (3) The spreading of the credit crisis in the global financial markets and the need to access new sources of investment capital. (4) The growth of sovereign wealth funds and the desire to have shariah compliant instruments through which to invest them; and (5) The rapidly accelerating number of cross-border multi-jurisdictional financial transactions that are possible and required in a globalized world economy assets held by Muslim investors worldwide now exceed $1.6 trillion and that amount is expected to grow to $2.7trillion in 2010. Features specific to Islamic finance compound these concerns. First, there is a divergence between the theory of Islamic finance and the way it is practiced (Abduh & Azmi Omar, 2012). Second, Islamic Finance Institutions (IFI) have to compete with conventional financial intermediaries while they do not have access to similar risk management tools (Olson & Zoubi, 2017; Safiullah & Shamsuddin, 2018). Third, each the Islamic Finance Institutions business conduct is idiosyncratic, shaped by its Shariah board, local legal tradition and interpretations, and the specific market competitive pressure (Azhar Rosly, 2010; Othman et al., 2013). Fourth, in many jurisdictions, Islamic Finance Institutions need to comply with conventional finance regulations that may not be adapted to the business (Hanif, 2010). Fifth, different schools of thought on Islamic finance offer different interpretations of permissible financial contracts (El-Hawary, Grais, and Iqbal 2007). All companies must achieve what is expected but have different performance characteristics, in line with the company's principles of governance (Behn, 2003; Demise, 2006; Lockwood, Davidson, Curtis, Stratford, & Griffith, 2010). Islamic banks differ in character from conventional banks for different purposes that affect expected performance. Process and other factors, which must be prepared, should be guided by the performance of the bank in order to be achieved. In order to determine the focus of bank shariah performance, it is important that banking management understand definitions, measurements, and theoretical perspectives. This paper is purposely produced to fulfill the following objectives : i.To review the definitions of performance of Islamic banks not only on the rationale of interpretation but also on the elements that make up it. ii.To review the performance measures suitable for Islamic banks iii.To review the relationship between Islamic corporate governance theory and the contingency theory on the performance of Islamic banks The methodology of this paper is a conceptual review of literature sources with the aim of comparing and producing useful information in the summary area of convergence and divergence of the literature sources collected. The researchers will reveal the results obtained from this process and provide an 579 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 in-depth interpretation of the definitions, measurements and theoretical perspectives underlying the development of research models on the performance of Islamic banks. Literature Review Islamic Principles in Islamic Bank Operation The main principles of Shariah banking operations, namely At Ta'awun and Al Ikhtinaz. At Ta'awun is the principle of mutual help and cooperate in doing good, as explained in the Qur'an Surah Al Maidah verse 2 while Al Ikhtinaz the principle of the utilization of idle funds to benefit the general public as described in the Qur'an Surah an-Nisa verse 29 (Veithzal and Arviyan,2010). Shariah bank is the banking company that operated based on the principles of Islamic law (Shariah), especially fiqh muamalah (Hakim, 2011). Fiqh muamalah set transaction management which the principal source from Al Quran and Sunnah, and also secondary Islamic law those are ijma 'ulama, qiyas and ijtihad. Shariah banking principles cannot be separated from the objective of Shariah (Maqasid Shariah) that Shariah banking can provide good welfare for Muslims and the broader community well-being (Ali Amin Isfandiar, 2013; Hakim, 2011). Ayub (2009) explains that the overall objective of Shariah behind these injunctions is the happiness and well-being of human beings in this world and the world hereafter. The concept of happiness from the Islamic perspective is different from the concept of pleasure – the primary objective of favorable economics. The primary objectives of Shariah are to protect and preserve the Shariah religion, life, family, property, intellectual property and honor (Saifuddeen, Rahman, Isa, & Baharuddin, 2014). Secondary objective Shariah are justice and equality in society (Anwar Kamal, Eddy Yusof, & Kashoogie, 2009), improve social security (U. Ahmed & Faosiy Ogunbado, 2015; Mohamad, 2015; Yusuf, 2010), preserve peace (El-Najar & Mohammed, 2014; Sulayman, 2014), at enhancing cooperation in goodness and improve universal moral and akhlakul kharimah (noble behavior) (Saifuddeen, Wei, Ibrahim, & Khotib, 2013; Sexton & Aburounia, 2016). An Islamic banking and financial system exist to provide a variety of religiously acceptable financial services to the Muslim communities (Jamshidi, Hussin, & Wan, 2015; Pratiwi, 2016). In addition to this particular function, the banking and financial institutions, like all other aspects of Islamic society, are expected to contribute richly to the achievement of the significant socio-economic goals of Islam (Chapra, 1981; Shahwan & Mohammad, 2013). Perhaps a further explicit objective should be the religious dimension, in that the chance to perform legit financial operations has a value far beyond that of the financial conventional mode (Hassan & Lewis, 2007). The fundamental differences between Islamic banking and conventional banking, not only in the ways they practice or their businesses but above all the values which guide Islamic banking whole operation and outlook (Beck, Demirg-Kunt, & Merrouche, 2013; Hanif, 2014). The Shariah ( Islamic Law) values have prevailed in not only the minute of the transactions but also in the extent of their role in society (Awang, Asutay, & Azman Jusoh, 2014; Dusuki & Abdullah, 2005). This demands the internalization of principles on Islamic financial transactions, in its form, spirit, and substance (Dusuki, 2012; Maali & Napier, 2010). By this, it embodies both economic and social welfare as a result of the Shariah 's objectives. This means that as a Shariah-based company, Islamic banks must fulfill social obligations which go beyond the conventional world view to only maximize profits (Beck et al., 2013; Dusuki, 2008). 580 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Performance of Islamic Bank The measurement of performance was traditionally used as a control to evaluate whether companies have achieved their financial objectives (Grafton, Lillis, & Widener, 2010; Jordão & de Almeida, 2017). Management of performance creates performance context and measures (Lebas, 1995). Performance is defined as the potential for future successful action to achieve objectives (Bourne, Mills, Wilcox, Neely, & Platts, 2000; Folan & Browne, 2005). The performance of the company can be measured by financial and non- financial measures (Chiang & Birtch, 2012; Nørreklit, 2000). Financial measures can be observed from financial ratios (Fredendall & Hill, 2011) while nonfinancial measures can be observed from the level of customer satisfaction (Banker, Potter, & Srinivasan, 2005), and internal process effectiveness (Dossi & Patelli, 2010). The performance of an Islamic bank as a company based on principles of Islam is affected not only by the internal factors of quantitative nature (for example financial ratios) but also by the internal qualitative factors like the managerial factors. The performance of an Islamic bank and conventional bank should not be measured in the same way because of their divergence on the level of the objectives (Ghayad, 2008). Yahya-Zadeh (2012) comparing the efficiency level of conventional banks with Islamic banks in Malaysia found that while Islamic tenets limit Islamic banks in their operations, they can maintain that Islamic banks can not operate at full efficiency if they operate under a conventional banking framework that is equivalent to conventional banks. It supports the result of Sarker's research (Sarker, 1999) in Bangladesh found that Islamic banks cannot operate at its full efficiency level if it operates under a conventional banking framework. Irfan, Majeed, & Zaman (2014) found that Islamic banking is efficient about 98.19% concerning return on asset ratio; concerning return on equity ratio is about 91.4% and 77.03% concerning net profit ratio. As per the efficiency-ranking measurement, Brunei stands at the top followed by Pakistan, Iran, and Bangladesh among the South Asian countries. The empirical findings (Ahmad, Noor, & Sufian, 2010) suggest that during the period of study, pure technical inefficiency outweighs scale inefficiency in Asian countries banking sectors. Overall the results imply that during the period of study, although the Asian Islamic banking sectors have been operating at a relatively optimal scale of operations, they were relatively managerially inefficient in controlling their operating costs and utilizing their resources to the fullest. The results of these studies indicate that the performance of Shariah banks can outperform conventional banks even though both have different organizational objectives. In its research result, Ramdoni (2018) found that Islamic banks in Indonesia have good performance measured by the CAMEL, profitability and maqasid sharia index. These findings suggest that Islamic banks must adopt both Shariah and financial bases to provide a comprehensive picture of their performance. Zubair Hasan (2007) suggests that the performance of Islamic banks be evaluated about their social responsibilities in an Islamic framework. He said, “the mainstream techniques of cost-profit considerations in assessing bank performance: ratio analyses and various sorts of input or output frontier models Islamic economists appear to have used are often marred by gaps, errors, and inconsistencies that render their conclusions vulnerable even in their framework (Islamic banking)”. A review of the literature shows that traditional performance measurement systems (based on 581 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 financial measures) failed to identify and integrate all those factors that are critical in contributing to business excellence (Valiris, Chytas, & Glykas, 2005). The application of trading and commercial principles in Islamic banking requires banking firms to adhere to financial reporting standard whose purpose is to provide accurate information about business transactions (A. A.-A. Ahmed, 2012). It serves to eliminate ambiguities (gharar) and fraud (tatfief ) in the financial contract through factual reporting of the said transaction (Joko Hadi Purnomo, 2016; Rahmayani & Rahmawaty, 2017). More importantly, financial reporting explained what exactly was transacted in the business dealings such that one can know whether a transaction is a loan or a sale, whether a sale is a true one or not (Belal, Abdelsalam, & Nizamee, 2015; Siddiqui, 2012). Innovation in Islamic finance and all endeavors to test the legality of a new product must readily comply with the intent or objective (maqasid) of the Shariah. The Maqasid Shariah will also assure that an Islamic Bank will provide services that can repel the harm commonly found in the Western mode of financing. If the harm is still apparent in the new Islamic financing product, it (the harm) must be eliminated at all cost. Otherwise, the product will not reflect the true ideals of Islam. For example, hedging against price volatility is an essential ingredient in business today. (Awang et al., 2014; Kayed, Kayed, Finance, & Ahmed, 2012). Maqasid Shariah in Measurement of Islamic Bank Performance Mohammed, Tarique, & Islam, (2015) has made use of al-Imām al-Ghazali's theory of Maqaṣid alShariah and Ibn 'Ashurs reinterpretation, adopting content analysis and Sekaran (2000) behavioral science methods to develop a Maqasid Shariah Based Performance Evaluation Model (MPEM) to measure the performance of Islamic banks. Experts' opinions have validated the model and its acceptability. Suggestions are provided to policymakers and future research. They reveal five dimensions of Maqasid Shariah-based Performance Evaluation Model (MPEM) that is composed : 1. 2. 3. 4. 5. Freedom of faith Protection of human right Propagation of scientific thinking Well being of society Care of stakeholder Freedom of faith is everyone has the right to practice and uphold his religious beliefs to establish a riba-free economic system that allows Muslims the freedom to practice their faith. To measure the extent to which sharia banks have reached this dimensional element, the following proxy is proposed some Murabaha and Musharaka investment, interest fee income, and government support. Protection of human right is the preservation of human dignity by incurring the cost of social responsibility, distribution of zakat and investment on Muslims. The amount of CSR expenditure and zakāh will depict the bank’s intention to preserve human dignity and human right. This would require examining the amount of zakāh, and investment funds channeled to Muslims, especially poor Muslims. Propagation of scientific thought is also the fundamental goal of Shariah. This term is generally used for intellectual preservation as measured by the technology investments, also measured from the 582 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 employee turnover and CSR in education and Waqf. Well being of society diminishing the difference between economic level by investment in real economic, SME and agriculture. Islamic banks can only bring wellbeing to society if the present monetary system is modified. Otherwise this faulty monetary system creates money and as a result, the rich become more prosperous and the poor becomes poorer. Care of family /stakeholder is the issue was then clarified to them that the family is assumed as a stakeholder because most of the banks are now public limited companies. That dimension can be measured with market value, research expense, training and development expense, net income, credit risk, tax paid, and level of customer satisfaction. The vision and mission of Islamic banks were supposed to reflect the adherence of their activities and aspiration to maqasid al-Shariah. However, there are contentions that Islamic banks have been converging towards the conventional banking system. Efforts have been expended to reverse the tide and harmonize Islamic banking to its Shariah objectives. Hitherto, the real conventional yardsticks have failed to measure the impact of the harmonization exercise on Islamic banks' performance. Therefore, using a maqaṣid based yardstick to measure the performance of Islamic banks becomes imperative (Dangulbi, 2012; Mohammed, Tarique, & Islam, 2015). According to Ayub (2009), the principles that should be upheld in Islamic finance including Islamic banking, namely: 1. 2. 3. 4. 5. 6. 7. 8. 9. Prohibition of interest Prohibition of gharar / uncertainty Prohibition of gambling Alternative financing The legitimate advantage in investment The right to profit, risk and responsibility Trade with goods instead of money Transparency and documentation Beware of additional risk Prohibition of interest is the main principles in Islamic finance practice where lenders are not allowed by the Shariah ask in return for the loan principal that is well described in the contract given or implied (Almutairi & Quttainah, 2017; Siddiqui, 2012). This principle also applies to the receivables from credit sales transaction in which the seller does not add interest on receivables occurs. The bank that offers loans of certain assets to its customers cannot ask for interest on receivables resulting from such transactions (Amuda, 2015; Maali, Napier, & Holloway, 2010). Shariah asserts that give interest on loans is forbidden while the selling is allowed, but the gharar principle must be upheld to make the transparent transaction which doesn’t have an uncertainty element and information concealment regarding the condition of the goods or traded service. The element of uncertainty information form the basis of gambling activities in Islamic banking, and financial activity should be avoided firmly, so that gift through the draw violates the Shariah banking activities (Joko Hadi Purnomo, 2016; Laldin & Furqani, 2013). Although Islamic banks do not use interest as a basis for financing Islamic banks have several techniques and models for doing business. Generally, they will implement the principles of participation and share in Musharakah, Mudarabah, and its variations, also applying the principle that 583 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 delayed trading in credit sales, as well as other alternative techniques as long as they do not conflict with the provisions of the Shariah (Bilal & Mydin Meera, 2015; ZB Hasan & Asutay, 2011). Islamic banks are required adopting transparency, full disclosure and documentation farther than conventional banks. Shariah bank should also pay attention to the characteristics of its clients that can transparently find out the halal of business areas that run the client and no information that is not documented as evidence of transactions that must be disclosed (Ameer, Othman, & Mahzan, 2012; Dammak & Triki, 2017). The underlying concept for each technique is simple and can be compared to an existing conventional financial instrument. However, real financing deals can become very complicated as some banks modify the structure to suit the requirements of specific investors (Atmeh & Maali, 2017; Mihajat, 2015; Zaher & Kabir Hassan, 2001). These deals may contain elements of more than one of the essential Islamic contracts. These deals may lead to biased in complying with shariah principles (H. Ahmed, 2014; Yahaya & Haji-Othman, 2014). Azhar Rosly (2010) concluded that Islamic financial products would show consistency in both substance and form and thus help enhance their Shariah-compliant position. The four parameters are given below: (1) ‘Aqad (2) Maqasid al-Shariah (3) Financial reporting and (4) Legal documentation Islamic finance needs to use maqasid Shariah as the primary focus of the operation and their performance as it will be a significant contribution to the people and their future achievements. The most relevant ideas of the philosophers who proposed to build a framework the basic of maqashid Shariah for the Islamic financial model (Aris, Azli, & Othman, 2013). Shariah is a set of norms, values, and laws that govern Islamic way of life, in all its aspects, like faith and worship, as well as the economic, social, political and cultural components in Islamic society (Boutayeba, Benhamida, & Guesmi, 2014; Vejzagic & Smolo, 2011). Regarding the Islamic economic system, the philosophical foundations which serve as bases upon which they are formed include tawhid, rububiyyah, risalah, akhirah, istikhlaf, tazkiyah, kafalah, and Falah (Aris et al., 2013; Imam & Kpodar, 2016). Ascarya, Rahmawati, & Sukmana, (2016) concluded in his research results suggest that even though Islamic bank in Indonesia is a profit-oriented entity, it should in line with maqasid Shariah meaning that the practice of Islamic bank should be in concordance with the ideal of Islamic bank, which combine commercial and social orientation, individual and public interests, as well as worldly and hereafter objectives. This study compares the performance based on Maqasid Shariah between Indonesian Shariah banks and other countries. The Research like this is also done by Adzhani & Rini (2017) with the conclusion of the study there is no difference in the performance of sharia banks measured by maqasid Shariah in both Indonesia and other Asian countries. Maqasid Shariah or objectives of Islamic law highlights rationales, purposes and the common good in the Islamic rulings and stresses their importance. Many scholars have agreed that the ultimate 584 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 objective of maqasid Shariah is to serve the interests of all human beings and to save them from harm (Alam, Hassan, & Said, 2015; Bilal & Mydin Meera, 2015; Kayed et al., 2012). Others opined that Maqasid Shariah is surrounding on the issue of preservation and promotion of human welfare (Amin, Abdul-Rahman, & Razak, 2014; Bedoui & Mansour, 2015). Maqasid Shariah is classified into two main categories namely general objectives (maqasid ‘ammah) and specific objectives (maqasid khassah). Islamic finance can generally be categorized under maqasid khassah, the specific objectives (Dangulbi, 2012; Nurdeng Deuraseh, 2012). Nevertheless, the general objectives are also very relevant and directly related to the aim of Islamic finance includes preserving the wealth of society. Therefore it is essential to investigate the objective of wealth examination, along with the general objectives of Islamic finance (Dusuki & Bouheraoua, 2011). Maqasid Shariah requires Islamic Finance Institutions to comply with the standards of virtue and moral consciousness that have been advocated by the Shariah, which expects a balance, upheld by firms, about the rights and responsibilities of the individual and of society (Abdullah & Furqani, 2012; Aris et al., 2013). Shariah-based bank performance measurement maqasid Shariah is a process of determining whether Islamic banks can achieve the goals of the shariah-derived bank from maqasid shariah. Performance measurement has a direct relationship with the goal, so indicators of achievement its performance will be derived from the objectives that are (Kholid & Bachtiar, 2015). Dusuki (2008) in factor analysis of that research with respondents of stakeholder Islamic bank in Malaysia concluded that maqasid Shariah in Islamic banks that are divided into two main purposes social welfare purposes and commercial purposes. The objective consists of social welfare consists of alleviating poverty; contributing to social welfare; promoting sustainable development projects; promoting Islamic values and way of life towards staffs, clients, and the general public. While commercial purposes consist of offering viable and competitive products; enhancing product and service quality; maximizing profits; minimizing costs of operations. The results could be used as a measure of the performance of Islamic banks. Types of performance measurement of Islamic banks as proposed by experts can be concluded that the performance of Islamic banks can be measured in a nonfinancial and financial (Har, Mohamad, Ali, Aniza, & Sharif, 2016). Kholid and Bachtiar (2015) found that the performance of 7 Indonesian Shariah banks measured using maqasid Shariah was influenced by the implementation of Good Corporate Governance. Prasetyowati & Handoko (2016) concluded in his research that maqasid Shariah can be used to measure the performance of Shariah banks in Indonesia and demonstrate compliance with Islamic law. Other research was conducted by Rusydiana & Parisi (2016) at Indonesian Shariah banks testing performance measurements based on Maqasid Shariah compared to profitability. This research is expected to provide benefits to policymakers as the policy recommendations to improve the performance of Islamic Bank by reviewing the implementation of the maqasid aspect and profitability of Islamic banks until this time. To understand Islamic banking in its entirety requires full comprehension of its objectives and philosophy. As a Shariah-oriented business entity, the Islamic bank is vigorously expected to be guided by the philosophy of Islamic business (Dusuki, 2008; Triyuwono & Kamayanti, 2014). 585 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Islamic Corporate Governance and Performance of Islamic Bank Islamic label is a substance be able to portray good governance based on Islamic principles (Hayat & Kabir Hassan, 2017). Islamic corporate governance fundamentally has a wide commission, with commitments reaching out to providers, clients, contenders, and workers, holding onto the otherworldly and in addition the transient needs of the Islamic people group. Nevertheless, while the order is clear, and the moral underpinnings unequivocal, there are some essential difficulties in executing this vision (Lewis, 2005). Since the emergence of the Islamic finance industry is to implement Shariah-compliant financing practices, the role of Shariah governance guidelines plays a significant role in the industry to ensure that it meets the objective of the Islamic financial industry (Nawal Kasim, Sheila Nu NuHtay, 2013). The corporate governance model from a Shariah perspective considers Islam as the supreme stakeholders besides the other stakeholders’ entity. The concept of Islam as the sovereign stakeholder affects the structure of the corporate governance system where it puts the Shariah as the governing law of all affairs of the corporation in which leads to the establishment of the Shariah board as part of the corporate governance institutions (Rahmayani & Rahmawaty, 2017). Corporate governance for Islamic banking has a unique feature compared with banking conventional. It is required to complement the existing governance framework with the Shariah governance system to ensure the Shariah compliance of all Islamic banking’s operational (Rama & Novela, 2016). Governance standards for Islamic Financial Institution which issued by AAOIFI. There are, (1) Shariah Supervisory Board (SSB): Appointment, Composition, and Report, (2) Shariah Review, (3) Internal Shariah Review, (4) Audit & Governance Committee for Islamic Financial Institutions, (5) Independence of Shariah Supervisory Boards, (6) Statement on Governance Principles for Islamic Financial Institutions, (7) Corporate Social Responsibility Conduct and Disclosure for Islamic Financial Institutions (Nawal Kasim, Sheila Nu NuHtay, 2013). Based on the governance standard, the function of SSB is very crucial in ensuring that Islamic principles are implemented in the operations of Shariah banks. Design a corporate governance mechanism for Islamic banks to guarantee that SSB members are qualified because they are presently chosen by the board of directors. In addition, they can ensure that SSB has supervisory authority rather than consultation authority (Farag, Mallin, & Ow-Yong, 2018; FARHANA IZYANA, 2014). To achieve the performance of companies including Islamic banks, they need the support of accounting control systems (Daft & Macintosh, 2006; O’Grady, Morlidge, & Rouse, 2013; Simons, 1987). Simons (1987,1990) then explained that the accounting control system is all the procedures and formal system to maintain or change the organization's activities including planning (budget) system, reporting system, and monitoring procedures that are based on the accounting information. The accounting control system is strongly linked to budget control required by all organizations (including shariah banks) describing the efficiency of organizational planning. The accounting control system to be enacted must be provided not to oppose Islamic corporate governance developed by Islamic banks. Shariah supervisory board is legally required to ensure that the implementation control system does not conflict with Islamic corporate governance (Abdullah Nadwi, 2013; Malek Marwan, Mohamad Sabri, Rashila, & Raghad, 2016). 586 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The compliance with the Shariah principles will be achieved by having a proper Shariah governance framework. The Shariah governance that refers to all the elements about the active role of Shariah Board and compliance with Shariah is strongly fundamental for Islamic Banking (Hamza,2013). Among the main issues surrounding corporate governance in Islamic banking is that dealing with the role of Sharī'ah Supervisory Boards (SSB). The role of the SSB is particularly important before the launching of any new Islamic banking product and in making strategic decisions (Rahajeng, 2013). The Shariah supervisory board should implement adequate quality control policies and procedures to ensure that the activities carried out by an IFI do not contravene the Shariah. Contingency Theory and Performance of Islamic Bank Chenhall (2003); Moore et al. (2009); Volberda et al. (2012) had proven that the accounting control system affects several factors contingencies influence the company's performance. The previous research used the assumption of contingency theory, which asserts that there is no control system of the company that is very appropriate to be applied except by taking into account the influence of contingency factors in related with the control system to company performance. Failure to have the plan's opportunities can lead to unwanted losses for the company. However, organizations must also guarantee that they are emergency plans that are conducive to what they want objectives and compatible with their task. Indeed, individuals can pay attention to that range by reading the above passages, their doctrines and objectives have not altered by accommodating contingent circumstances. The scheme should not allow deviations from the required location to prepare contingency. To attain its particular objectives, achievement organizations must have a strategy that is prepared for all contingency scenario (Bloom & Menefee, 2006; Boyd, Haynes, Hitt, Bergh, & Ketchen, 2012). A well-developed contingency plan is of enormous significance to the organization. This is the ability to respond rapidly, effectively and cost-effectively to significant changes. Islam says itself to be a religion for all people at all moments. It has to be a faith that can be tailored to distinct conditions and operations. Fight them, prepare your power to the maximum of your power (al-Quran 8:60). That implies that Muslims must always have ammunition and standing soldiers prepared for all uncertainties (Mauddi, 2005), so Muslims can immediately proceed with the conflict at that moment. So that it shouldn't be the case that when the enemy destroys Muslims, they call on volunteers and assemble ammunition. Otley (1980) asserts that the organization adapts to face the contingency conditions by managing the factors that can be controlled (owned by the company) to form the appropriate configuration (fit) that are expected to generate the effectiveness of the organization. Similarly, Shariah banks must develop a control system that fits the contingent factors that influence corporate performance. Fisher (1998) has also identified contingency factors affecting the control system including accounting control system are uncertainty, technology, industry, the characteristics of company and business units, competitive strategy, behavior factors and other factors that can be observed. Attention to the contingency variable fit with the accounting control system will reinforce the implementation of Islamic Corporate Governance in Shariah banks. 587 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Conclusions Islamic banks are institutions that carry out customer deposit funds collection and development activities with methods that must comply with Islamic principles. Islamic banks focus on performance with the Maqasid Shariah approach (Shariah objective) (Aris et al., 2013). In an effort to achieve performance (Alaudin, Shantapriyan, & Adler, 2012; Grais, W. & Pellegrini, 2006). Many research results which prove the use of maqasid Shariah as a basis for the measurement of performance in Islamic banks should be considered to be used in Islamic banking management. In determining the performance measure to be achieved, Islamic bank management should utilize the Maqasid Shariah Performance Evaluation Model (MPEM) namely: religious freedom, human rights protection, scientific thought dissemination, public welfare and concern for stakeholder. In order to achieve maqasid Shariah-based performance, the application of Islamic Corporate Governance, which is guaranteed by the role of shariah supervisory board, is needed to maintain accounting control systems that are designed not to conflict with Islamic principles. Technically, Islamic banks also need to practice the suitability of an accounting control system-based on SSB supervision with contingent variables because this is an absolute requirement to achieve the expected performance of Islamic banks. CONTING ENCY VARIABL ACCOUNT ING CONTROL SYSTEM ISLAMIC CORPORATE GOVERNANCE : • ISLAMIC BANKING PRINCIPLES • PERFORMA NCE OF ISLAMIC BANK : MPEM Figure 1: Theoretical Framework Refferences Al Quran Abduh, M., & Azmi Omar, M. (2012). Islamic banking and economic growth: the Indonesian experience. International Journal of Islamic and Middle Eastern Finance and Management. https://doi.org/10.1108/17538391211216811 Abdullah Nadwi, M. (2013). Analyzing the Role of Shariah Supervisory Boards in Islamic Financial Institutions. SSRN. https://doi.org/10.2139/ssrn.2217926 Abdullah, S., & Furqani, H. (2012). The Objectives of Shariah ( Maqasid Shariah ) In Takaful : 588 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Highlighting The Noble Practice. INTERNATIONAL CONFERENCE ON MANAGEMENT, ECONOMICS, AND FINANCE (ICMEF 2012) PROCEEDING 15th, (October), 909–918. Adzhani, R., & Rini. (2017). Komparasi Kinerja Perbankan Syariah di Asia dengan Pendekatan Maqasid Syariah. Jurnal Akuntansi Dan Keuangan Islam, 5(1), 5–30. Ahmad, N. H. bt, Noor, M. A. M., & Sufian, F. (2010). The efficiency of Islamic banks: empirical evidence from the Asian countries’ Islamic banking sectors. J. for International Business and Entrepreneurship Development. https://doi.org/10.1504/JIBED.2010.036999 Ahmed, A. A.-A. (2012). Accounting in Islamic Perspective: A Timely Opportunity a Timely Challenge. ASA University Review, 6(2), 1–12. https://doi.org/10.2139/ssrn.2275426 Ahmed, H. (2014). Islamic Banking and Sharia Compliance: Product Development. Journal of Islamic Finance, Vol. 3 No. 2 (2014) 015 – 029. IIUM Institute of Islamic Banking and Finance ISSN 2289-2117 (O) / 2289-2109 (P), 3(2), 15–29. Retrieved from http://www.myjurnal.my/filebank/published_article/32895/2.pdf Ahmed, U., & Faosiy Ogunbado, A. (2015). Accessibility to Basic Healthcare Services and Its Implications on Maqasid Al-Shariah: A study of Muslim Community in Uganda. IOSR Journal Of Humanities And Social Science. https://doi.org/10.9790/0837-20336673 Alam, M. M., Hassan, S., & Said, J. (2015). Performance of Islamic microcredit in perspective of Maqasid Al-Shariah. Humanomics, 31(4), 374–384. https://doi.org/10.1108/H-12-2014-0072 Alaudin, A., Shantapriyan, P., & Adler, R. W. (2012). Beliefs and Accountability in an Islamic Bank. SSRN Electronic Journal, 2(2), 1–12. https://doi.org/10.2139/ssrn.2275426 Ali Amin Isfandiar. (2013). Analisis Fiqh Muamalah tentang Hybrid Contract Model dan Penerapannya pada Lembaga Keuangan Syariah. Jurnal Penelitian. Almutairi, A. R., & Quttainah, M. A. (2017). Corporate governance: Evidence from Islamic banks. Social Responsibility Journal, 13(3), 601–624. https://doi.org/10.1108/SRJ-05-2016-0061 Ameer, R., Othman, R., & Mahzan, N. (2012). Information asymmetry and regulatory shortcomings in profit sharing investment accounts. International Journal of Islamic and Middle Eastern Finance and Management. https://doi.org/10.1108/17538391211282854 Amin, H., Abdul-Rahman, A. R., & Razak, D. A. (2014). Theory of Islamic consumer behaviour: An empirical study of consumer behaviour of Islamic mortgage in Malaysia. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-06-2013-0042 Amuda, Y. J. (2015). Current Issues in Islamic Banking and Finance-a way forward. International Journal of Economics, Commerce, and Management. Anwar Kamal, A., Eddy Yusof, E. F., & Kashoogie, J. (2009). Islamic Finance: Debt Versus Equity Financing in the Light of Maqasid Al-Shari’ah. Munich Personal RePEc Archive. https://doi.org/10.5897/JAERD12.088 Aris, N. A., Azli, R. M., & Othman, R. (2013). Maqasid Shari’ah in Islamic Finance: Assessment on Ideologies of Muslim Philosophers and Economists. In 5th iECONS2013 organized by USIM at Berjaya TimesSquare Hotel (4-5 Sept 2013). Ascarya, Rahmawati, S., & Sukmana, R. (2016). Measuring the Islamicity of Islamic Bank in Indonesia and Other Countries Based on Shari ’ Ah Objectives. Proceeding 11th International Conference on Islamic Economics and Finance. Atmeh, M. A., & Maali, B. (2017). An accounting perspective on the use of combined contracts and donations in Islamic financial transactions. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-07-2014-0024 Awang, M. D., Asutay, M., & Azman Jusoh, M. K. (2014). Understanding of Maslaha and Maqasid al-Shariah Concepts on Islamic Banking Operations in Malaysia. International Conference of Global Islamic Studies 2014, 12–32. 589 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 M. (2009). Understanding Islamic Finance. John Wiley & Sons. https://doi.org/10.1016/j.pacfin.2013.09.002 Azhar Rosly, S. (2010). Shariah parameters reconsidered. International Journal of Islamic and Middle Eastern Finance and Management, 3(2), 132–146. https://doi.org/10.1108/17538391011054372 Banker, R. D., Potter, G., & Srinivasan, D. (2005). Association of nonfinancial performance measures with the financial performance of a lodging chain. Cornell Hotel and Restaurant Administration Quarterly. https://doi.org/10.1177/0010880405275597 Beck, T., Demirg??-Kunt, A., & Merrouche, O. (2013). Islamic vs. conventional banking: Business model, efficiency and stability. Journal of Banking and Finance, 37(2), 433–447. https://doi.org/10.1016/j.jbankfin.2012.09.016 Bedoui, H. E., & Mansour, W. (2015). Performance and Maqasid al-Shariah Pentagon-Shaped Ethical Measurement. Science and Engineering Ethics, 21(3), 555–576. https://doi.org/10.1007/s11948-014-9561-9 Behn, R. D. (2003). Why Measure Performance? Different Purposes Require Different Measures. Public Administration Review. https://doi.org/10.1111/1540-6210.00322 Belal, A. R., Abdelsalam, O., & Nizamee, S. S. (2015). Ethical Reporting in Islami Bank Bangladesh Limited (1983–2010). Journal of Business Ethics. https://doi.org/10.1007/s10551-014-21338 Bilal, M., & Mydin Meera, A. K. (2015). Al-Muqassah Model an Alternative Shariah-compliant Islamic Credit Card Model for Islamic Financial Institutions in Malaysia. International Journal of Islamic and Middle Eastern Finance and Management. https://doi.org/10.1108/17538391111144515 Bloom, M. J., & Menefee, M. K. (2006). Scenario Planning and Contingency Planning. Public Productivity & Management Review. https://doi.org/10.2307/3380654 Bourne, M., Mills, J., Wilcox, M., Neely, A., & Platts, K. (2000). Designing, implementing and updating performance measurement systems. International Journal of Operations and Production Management. https://doi.org/10.1108/01443570010330739 Boutayeba, F., Benhamida, M., & Guesmi, S. (2014). Ethics in Islamic Economics Ethics in Islamic Economics Ethics in Islamic Economics. Ethics in Economic Life. Boyd, B. K., Haynes, K. T., Hitt, M. A., Bergh, D. D., & Ketchen, D. J. (2012). Contingency hypotheses in strategic management research: Use, disuse, or misuse? Journal of Management. https://doi.org/10.1177/0149206311418662 Cader, Y., Kathleen O’Neill, K., Blooshi, A. A., Bakheet Al Shouq, A. A., Hussain Mohamed Fadaaq, B., & Galal Ali, F. (2013). Knowledge management in Islamic and conventional banks in the United Arab Emirates. Management Research Review. https://doi.org/10.1108/01409171311314996 Chapra, M. U. (1981). The Islamic Welfare State and its Role in the Economy. In Studies in Islamic Economics. Chiang, F. F. T., & Birtch, T. A. (2012). The Performance Implications of Financial and NonFinancial Rewards: An Asian Nordic Comparison. Journal of Management Studies, 49(3), 538–570. https://doi.org/10.1111/j.1467-6486.2011.01018.x Daft, R. L., & Macintosh, N. B. (2006). The Nature and Use of Formal Control Systems for Management Control and Strategy Implementation. Journal of Management. https://doi.org/10.1177/014920638401000105 Dammak, S., & Triki, M. (2017). Transparency and legitimacy in profit-sharing investment accounts. ICPESS (International Congress on Politic, Economic and Social Studies). Ayub, 590 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Dangulbi, S. M. (2012). A Conceptual Model of Measuring Performance Efficiency of Islamic Banks: Objectives of Islamic Law (Maqasid Al-Shariah) Approach. SSRN. https://doi.org/10.2139/ssrn.2070397 Demise, N. (2006). OECD principles of corporate governance. In Corporate Governance in Japan: From the Viewpoints of Management, Accounting, and the Market. https://doi.org/10.1007/978-4-431-30920-8_10 Dossi, A., & Patelli, L. (2010). You learn from what you measure: Financial and non-financial performance measures in multinational companies. Long Range Planning. https://doi.org/10.1016/j.lrp.2010.01.002 Dusuki, A. W. (2008). Understanding the objectives of Islamic banking: a survey of stakeholders’ perspectives. International Journal of Islamic and Middle Eastern Finance and Management. https://doi.org/10.1108/17538390810880982 Dusuki, A. W. (2012). a Framework for Islamic Financial Institutions To Deal With Sharôñah NonCompliant Transactions. ISRA Research Paper. Dusuki, A. W., & Abdullah, N. I. (2005). Maqasid al-Shari`ah, Maslahah, and Corporate Social Responsibility. The American Journal of Islamic Social Sciences. https://doi.org/10.1007/978-3-642-40535-8 Dusuki, A. W., & Bouheraoua, S. (2011). The Framework of Maqasid Al-Shariah and its Implication for Islamic Finance. Islam and Civilisational Renewal, 2(2), 316–336. El-Najar, N., & Mohammed, H. Bin. (2014). The Application of Maqasid Al shariah in Islamic Banking & Finance. Leading Transformation to Sustainable Excellence. Elasrag, H. (2010). Global Financial Crisis and Islamic Finance. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1591563 Farag, H., Mallin, C., & Ow-Yong, K. (2018). Corporate governance in Islamic banks: New insights for dual board structure and agency relationships. Journal of International Financial Markets, Institutions, and Money. https://doi.org/10.1016/j.intfin.2017.08.002 Farhana Izyana. (2014). Analysis On Shariah Governance Structure Of Islamic Banking And Finance In Malaysia, Indonesia, And Kuwait. Ahmad Ibrahim Kulliyyah Of Law, Iium. Folan, P., & Browne, J. (2005). A review of performance measurement: Towards performance management. Computers in Industry. https://doi.org/10.1016/j.compind.2005.03.001 Fredendall, L. D., & Hill, E. (2011). Financial Performance. In Encyclopedia of Supply Chain Management. https://doi.org/10.1081/E-ESCM-120048066 Ghayad, R. (2008). Corporate governance and the global performance of Islamic banks. Humanomics. https://doi.org/10.1108/08288660810899368 Grafton, J., Lillis, A. M., & Widener, S. K. (2010). The role of performance measurement and evaluation in building organizational capabilities and performance. Accounting, Organizations, and Society. https://doi.org/10.1016/j.aos.2010.07.004 Grais, W. & Pellegrini, M. (2006). Corporate governance in institutions offering Islamic financial services: issues and options. World Bank Policy Research Working Paper. https://doi.org/http://dx.doi.org/10.1596/1813-9450-4052 Hakim, A. A. (2011). Fiqh Perbankan Syariah Transformasi Fiqih Muamalah ke Dalam Peraturan Perundang-undangan. In 1. Hanif, M. (2010). Islamic Finance: Theory and Practice. SSRN. https://doi.org/10.2139/ssrn.1731551 Hanif, M. (2014). Differences and similarities in Islamic and conventional banking. International Journal of Business and Social Sciences. https://doi.org/10.4337/9781783476138.00010 Har, M., Mohamad, S., Ali, M. A., Aniza, R., & Sharif, M. (2016). Determinants Of Maqa ̄ Ṣ Id AlShari ̄ ’Ah-Based Performance Measurement Practices: The Case Of Malaysian Islamic 591 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Banks. International Journal of Economics, Management, and Accounting, 24(1), 49–81. Hasan, ZB, & Asutay, M. (2011). An analysis of the courts’ decisions on islamic finance disputes. ISRA International Journal of Islamic Finance. Hasan, Zubair. (2007). Evaluation of Islamic Banking Performance : On the Current Use of Econometric Models. Advances in Islamic Economics and Finance. https://doi.org/10.5897/JAERD12.088 Hassan, M. K., & Aliyu, S. (2018). A contemporary survey of islamic banking literature. Journal of Financial Stability. https://doi.org/10.1016/j.jfs.2017.11.006 Hassan, M. K., & Lewis, M. K. (2007). Product development and Shariah issues in Islamic finance. Thunderbird International Business Review. https://doi.org/10.1002/tie.20144 Hayat, R., & Kabir Hassan, M. (2017). Does an Islamic label indicate good corporate governance? Journal of Corporate Finance. https://doi.org/10.1016/j.jcorpfin.2016.12.012 Imam, P., & Kpodar, K. (2016). Islamic banking: Good for growth? Economic Modelling. https://doi.org/10.1016/j.econmod.2016.08.004 Irfan, M., Majeed, Y., & Zaman, K. (2014). The Performance and Efficiency of Islamic Banking in South Asian Countries. Economia Seria Management. https://doi.org/10.4219/jsge-1999-610 Jamshidi, D., Hussin, N., & Wan, H. L. (2015). Islamic banking services adoption as new banking restructure: Examining its adoption from the perspective of doing theory and trust in Malaysia. Humanomics. https://doi.org/10.1108/H-07-2013-0042 Joko Hadi Purnomo. (2016). SYARIAH GOVERNANCE PADA PERBANKAN SYARIAH. JES, 1(1), 1–15. Jordão, R. V. D., & de Almeida, V. R. (2017). Performance measurement, intellectual capital, and financial sustainability. Journal of Intellectual Capital. https://doi.org/10.1108/JIC-11-20160115 Kabir Hassan, M., Sanchez, B., & Faisal Safa, M. (2013). Impact of financial liberalization and foreign bank entry on Islamic banking performance. International Journal of Islamic and Middle Eastern Finance and Management. https://doi.org/10.1108/17538391311310716 Kayed, R. N., Kayed, R. N., Finance, M. E., & Ahmed, A. (2012). Shari’ah compliance in Islamic banking: An empirical study on selected Islamic banks in Bangladesh Hafij. International Journal of Islamic and Middle Eastern Finance and Management, 7(2), 182–199. https://doi.org/10.1108/17538391111144515 Kholid, M. N., & Bachtiar, A. (2015). Good corporate governance dan kinerja maqasid Syariah bank Syariah di Indonesia. Jurnal Akuntansi & Auditing Indonesia. https://doi.org/10.20885/jaai.vol19.iss2.art4 Laldin, M. A., & Furqani, H. (2013). Developing Islamic Finance in the Framework of Maqasid alShari’ah. International Journal of Islamic and Middle Eastern Finance and Management, 6(4), 278–289. https://doi.org/10.1108/IMEFM-05-2013-0057 Lebas, M. J. (1995). Performance measurement and performance management. International Journal of Production Economics. https://doi.org/10.1016/0925-5273(95)00081-X Lewis, M. K. M. (2005). Islamic Corporate Governance. Review of Islamic Economics. https://doi.org/10.4337/9781783479825.00021 Lockwood, M., Davidson, J., Curtis, A., Stratford, E., & Griffith, R. (2010). Governance principles for natural resource management. Society and Natural Resources. https://doi.org/10.1080/08941920802178214 Maali, B., & Napier, C. (2010). Accounting, religion and organizational culture: the creation of Jordan Islamic Bank. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/17590811011086705 592 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Maali, B., Napier, C., & Holloway, R. (2010). Accounting, religion and organizational culture: the creation of Jordan Islamic Bank. Journal of Islamic Accounting and Business Research Journal of Islamic Accounting and Business Research Journal of Islamic Accounting and Business Research Iss Journal of Islamic Accounting and Business Research, 1(2), 99–120. https://doi.org/10.1108/17590811011086705 Malek Marwan, Y. I., Mohamad Sabri, H., Rashila, R., & Raghad, A. I. (2016). the Importance of the shari'ah Supervisory Boards (Ssbs) in the Islamic Banking System. South East Asia Journal of Contemporary Business, Economics, and Law. Massoud, A. (2015). Islamic vs. Conventional Banking in Financial Intermediation: What Does the Case of Egypt Show? Applied Economics and Finance. https://doi.org/10.11114/aef.v2i3.828 Mihajat, M. I. S. (2015). Hybrid Contract In Islamic Banking and Finance : A Proposed Shariah Principles and Parameters for Product Development. EBJM - Special Issue: Islamic Management and Business. Misbach, I., Surachman, S., Hadiwidjojo, D., & Armanu, A. (2013). Islamic Bank Service Quality and Trust: Study on Islamic Bank in Makassar Indonesia. International Journal of Business and Management, 8(5). https://doi.org/10.5539/ijbm.v8n5p48 Mohamad, N. A. (2015). Land development in light of the objectives of Shariah (Maqasid). In 26th International Business Information Management Association Conference - Innovation Management and Sustainable Economic Competitive Advantage: From Regional Development to Global Growth, IBIMA 2015. https://doi.org/http://dx.doi.org/10.1109/ICSEA.2009.31 Mohammed, M. O., & Taib, F. M. (2015). Developing Islamic banking performance measures based on the maqasid al-shariah framework: Cases of 24 selected banks. Journal of Islamic Monetary Economics and Finance. Retrieved from http://journalbankindonesia.org/index.php/JIMF/article/view/483/451 Mohammed, M. O., Tarique, K., & Islam, R. (2015). Measuring the performance of Islamic banks using maqāṣid -based model. Intelectual Discourse, 4878(Special Issue), 401–424. Nawal Kasim, Sheila Nu NuHtay, S. A. S. (2013). Comparative Analysis on AAOIFI, IFSB and BNM Shari ’ ah Governance Faculty of Accountancy. International Journal of Business and Social Science, 4(15), 220–227. Nørreklit, H. (2000). The balance on the balanced scorecard - A critical analysis of some of its assumptions. Management Accounting Research. https://doi.org/10.1006/mare.1999.0121 Nurdeng Deuraseh. (2012). New Essential Values of Daruriyyah (Necessities) of The Objectives of Islamic Law (Maqasid Al-Shariah). Jurnal Hadhari. O’Grady, W., Morlidge, S., & Rouse, P. (2013). Accounting Control Systems: A Viable System View. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2340750 Olson, D., & Zoubi, T. (2017). Convergence in bank performance for commercial and Islamic banks during and after the Global Financial Crisis. Quarterly Review of Economics and Finance. https://doi.org/10.1016/j.qref.2016.06.013 Othman, A. A., Hassan, R., Omar, M. N., Napiah, M. D. M., Ariffin, M., Yusoff, A., … Zaharim, A. (2013). Shariah Governance for Islamic Financial Institutions in Malaysia on the Independency of the Shariah Committee and Efficiency of Its Shariah Decisions. Recent Advances in Management, Marketing, and Finances. Prasetyowati, L. A., & Handoko, L. H. (2016). Pengukuran Kinerja Bank Umum Syariah Dengan Maqasid Index dan Sharia Conformity And Profitability (SCNP). Jurnal Akuntansi Dan Keuangan Islam, 4(2), 107–130. Pratiwi, A. (2016). Islamic banking contribution in sustainable socioeconomic development in 593 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Indonesia: An epistemological approach. Humanomics. https://doi.org/10.1108/H-12-20150085 Radiah, A. K., Roza Hazli, Z., Norhafizan, R., & Nurhidayah, A. (2014). Why this bank? Understanding customers’ preference for an Islamic bank in a competitive market. Journal of Islamic Economics, Banking, and Finance, 10(2), 138–153. Rahajeng, D. K. (2013). Sharia Governance: Sharia Supervisory Board Model of Islamic Banking and Finance in Indonesia. SSRN Electronic Journal, (1). https://doi.org/10.2139/ssrn.2366722 Rahmayani, & Rahmawaty. (2017). Pengaruh Islamic Corporate Governance dan Internal Control Terhadap Indikasi Terjadinya Fraud di Bank Umum Syariah di Indonesia. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(No. 3). Rama, A., & Novela, Y. (2016). SHARIAH GOVERNANCE DAN KUALITAS TATA KELOLA PERBANKAN SYARIAH. SIGNIFICANT: Jurnal Ilmu Ekonomi, 4(2). https://doi.org/10.15408/sjie.v4i2.2301 Rusydiana, A., & Parisi, S. Al. (2016). The Measurement of Islamic Bank Performance: A Study Using Maqasid Index and Profitability. Global Review of Islamic Economics and Business. https://doi.org/10.14421/GRIEB.2016.041-01 Safiullah, M., & Shamsuddin, A. (2018). Risk in Islamic banking and corporate governance. Pacific Basin Finance Journal. https://doi.org/10.1016/j.pacfin.2017.12.008 Saifuddeen, S. M., Rahman, N. N. A., Isa, N. M., & Baharuddin, A. (2014). Maqasid al-Shariah as a Complementary Framework to Conventional Bioethics. Science and Engineering Ethics, 20(2), 317–327. https://doi.org/10.1007/s11948-013-9457-0 Saifuddeen, S. M., Wei, C. L., Ibrahim, A. H., & Khotib, N. A. M. (2013). Islamic Ethical Framework To Tackle Scientific and Technological Dilemmas. Journal of Dharma. https://doi.org/10.2307/1542296 Sarker, A. A. (1999). ISLAMIC BANKING IN BANGLADESH : PERFORMANCE, PROBLEMS & PROSPECTS. International Journal of Islamic Financial Services, 1(3), 1–21. Sexton, M., & Aburounia, H. (2016). Islam and sustainable development. Islam and Civilisational Renewal (ICR). https://doi.org/10.1002/pen.760312406 Shahwan, S., & Mohammad, M. O. (2013). The Objective of Islamic Economic and Islamic Banking in Light of Maqasid Al-Shariah: A Critical Review. Contemporary Islamic Finance and Wealth Management. https://doi.org/10.5829/idosi.mejsr.2013.13.1885 Siddiqui, A. (2012). Managerial Finance Financial contracts risk, and performance of Islamic banking Financial contracts, risk, and performance of Islamic banking. Managerial Finance The Journal of Risk Finance Iss International Journal of Bank Marketing Is Managerial Finance. https://doi.org/10.1108/03074350810891001 Simons, R. (1987). Accounting control systems and business strategy: An empirical analysis. Accounting, Organizations and Society, 12(4), 357–374. https://doi.org/10.1016/03613682(87)90024-9 Siswanti, I., Salim, U., Sukoharsono, E. G., & Aisjah, S. (2017). A Sustainable Business Model in Islamic Bank (Review of the Scientific Literature). Research Journal of Finance and Accounting. Sulayman, H. I. (2014). Values-based Curriculum Model: A Practical Application of Integrated ‘Maqasid Al-Sharia’ for Wholeness Development of Mankind. Procedia - Social and Behavioral Sciences. https://doi.org/10.1016/j.sbspro.2014.01.1447 Triyuwono, I., & Kamayanti, A. (2014). Islamic Values Islamic Bank Underlying Performance Assessment. Research Journal of Finance and Accounting, 5(24), 2222–2847. Valiris, G., Chytas, P., & Glykas, M. (2005). Making decisions using the balanced scorecard and the 594 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 simple multi-attribute rating technique. Performance Measurement and Metrics, 6(3), 159– 171. https://doi.org/10.1108/14678040510636720 Vejzagic, M., & Smolo, E. (2011). Maqasid Al-shari'ah in Islamic Finance : an Overview. 4th Islamic Economic System Conference, 1–22. https://doi.org/10.1017/CBO9781107415324.004 Wulandari, D., & Subagio, A. (2015). Consumer Decision Making in Conventional Banks and Islamic Bank based on Quality of Service Perception. Procedia - Social and Behavioral Sciences. https://doi.org/10.1016/j.sbspro.2015.11.062 Yahaya, S., & Haji-Othman, Y. (2014). Determinants of Attitude of Customers towards Usage of Islamic Credit Card: A Study of Graduate Students of Kolej Universiti Insaniah. European Journal of Business and ManagementOnline). Yahya-Zadeh, M. (2012). Comprehensive variance analysis based on ex-post optimal budget. Academy of Accounting and Financial Studies Journal, 16(SUPPL.1), 65–86. Yusuf, M. Y. (2010). Model Pelaksanaan CSR Bank Syariah : Kajian Empiris Pembiayaan Mikro Baitul Mal Aceh. La_Riba Jurnal Ekonomi Islam. Zaher, T. S., & Kabir Hassan, M. (2001). A Comparative Literature Survey of Islamic Finance and Banking. Financial Markets, Institutions, and Instruments, 10(4), 155–199. https://doi.org/10.1111/1468-0416.00044 595 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 TAXONOMY OF HUMAN CHARACTERS IN THE GOVERNANCE OF MALAYSIAN GOVERNMENT PROCUREMENT PRACTICES – A THEORETICAL FRAMEWORK Ramli, N.A.1 Abdul Mohsin, A.M.2 Salleh, A.3 Mat Akhir, N.S.4 1School of Management, Universiti Sains Malaysia (USM), Malaysia, (E-mail: [email protected]) 2School of Management, Universiti Sains Malaysia (USM), Malaysia, (Email: [email protected]) 3School of Management, Universiti Sains Malaysia (USM), Malaysia, (E-mail: [email protected]) 4School of Humanities, Universiti Sains Malaysia (USM), Malaysia, (Email: [email protected]) Abstract: This paper attempts to comprehensively expound the phenomenon that drives the Malaysian government procurement practitioners to uphold integrity or to commit corruption. According to the 2018 Transparency International Report on Corruption Perceptions Index, Malaysia’s ranking dropped to 61st among 180 countries. The government procurement is a vital item for the government accountability on how the public monies is administered because considerable fraction of the taxpayers’ monies is used for procurement which necessitates the process to be efficiently managed to guarantee a superior service delivery and to uphold the public interest. This paper underpins on Transaction Cost Theory as explanation of consequence of corrupt practices; the Virtue Theory, AlGhazali’s Theory of the Soul and the philosophy of Human Governance to explain the inner self at work in influencing decision to commit corruption or not. This paper applies the phenomenological method to understand the essence of participants’ lived experiences pertaining to integrity and corrupt practices. An in-depth interview concerning the Taxonomy of Characters are to be collected from government procurement practitioners, suppliers and anti-corruption investigators. The Theoretical Framework postulated is as follows: the phenomenon that drives the behaviour to uphold integrity is the Soul-at-Peace, where Intellect predominates Appetition (Appetite) and Self-assertion (Anger) resulting in virtue characters. What encapsulates this Taxonomy of Characters is the philosophy of Human Governance; to commit corruption is the Inciting Soul. This happens when Intellect becomes subservient to Appetition and Self-assertion resulting in vice characters. Nonetheless, if a person is at the level of Self- reproaching Soul, his character vacillates and consequently determines his behavior. Thus, it is posited that: Corruption as an opportunistic behavior continues to inflate costs of B2G market transactions unless Human Governance is actualised to act in a manner to uphold integrity. Hence, Human Governance which manifests through behaviour of integrity can counteract corruption. Keywords: Human Ternary Model, Spiritual Anatomy, Taxonomy of Characters, Human Governance,Opportunis Introduction The United Nations defines government procurement as a complete “process of acquiring goods, civil works and services”, which comprises of “all functions from the identification of needs, selection and solicitation of sources, preparation and award of contract”. Subsequently, all stages in management 596 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 of contract is through service contract or an asset utilitarian life (United Nations Development Programme, 2007 cited in Thai, 2009). This paper will discuss the government sector procurement (otherwise known as public sector procurement) over the private sector procurement on the basis that government procurement is a very “big business” as stated by Larson (2009). Substantiating this statement, Arlbjørn and Freytag (2011) affirm that a huge portion of government sector’s agencies overall budget are due to government procurement. Furthermore, Lindskog, Brege and Brehmer (2012) indicate, irrespective of a country’s geographical position, political tendency or development stage, government procurement is a major component of any country's economy. Government procurement “can be considered as a special case of business transactions” amongst organisations i.e. government and the business (B2G). All these researches suggest the significance of government sector procurement. The OECD Report (2016) states that government procurement is a momentous government and economic activity in OECD countries. In 2013 alone, the activity contributed to 12% of GDP and 29% of general government expenditure which amounted to around EUR 4.2 trillion. Jones (2018), in the economic development of Malaysia, draw attention to the significant role of government procurement. Whereby the spent-on procurement in 2016, was RM78 billion which contributed to 31% of gross government expenditure (a combination of development and operating spending), corresponding to about 6% of GDP. This is a point to be observed. An interesting fact is that the OECD Report (2007b), states that government activity that is most susceptible to corruption is the government procurement. This is mainly because of its high procuring power for goods, services and works. Lindskog et al. (2012) explain that corruption has several negative effects on the society, the economy and individuals. Corruption is a worldwide concern. It weakens the rule of law, citizens’ democratic rights and loss of public resources, and undermines the economic development as it increases unproductive costs for both government and private sectors. Ultimately, it creates mistrust towards government officials and political decision making. The OECD Report (2016) reasserts one of the government activities highly susceptible to corruption is government procurement. Government procurement is key interface between government and private sectors in addition to the sheer volume of business transactions. This situation presents numerous opportunities to divert government monies for both government and private personnel which may lead to corrupt behaviours or corruption. Pertaining to government administration, Snellman (2015) elaborates that corruption is described as personal wealth-seeking behaviour of an individual acting for government and government agency. Hence, Government procurement is becoming an important agenda for government accountability to the public on how public monies are administered (OECD Report, 2007b). The extensive portion of taxpayers’ money necessitates that government procurement must be efficiently managed to guarantee high quality of service delivery and uphold the public interest (OECD Report, 2016). The 2018 Transparency International Report on the Corruption Perceptions Index, ranked Malaysia at 61st among 180 countries with a scores of 47 points out of 100 (http://www.transparency.org). This puts Malaysia lower than Singapore, Brunei, Hong Kong, Japan, Taiwan and South Korea. This paper attempts to comprehensively expound the phenomenon that drives the Malaysian government procurement practitioners to uphold integrity or to commit corruption. This paper argues the essential of Human Governance in combating corruption. This becomes comprehensible when we 597 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 examined several theories to develop the theoretical framework. The development of the framework is underpinned on several theories; Transaction Cost Theory to explicate the consequence of corrupt practices, Virtue Theory, Al-Ghazali’s Theory of Soul and the philosophy of Human Governance are applied to explain the inner self at work in influencing a decision to commit corruption or not. Literature Review Theoretical Foundation Researchers, to comprehend root causes of corruption have applied numerous theories on economic and social; principal-agent theories, principal agent and public choice theories, social and cultural theories, institutional theory, a cultural and neo-institutional economics framework, distributive justice norms theory and e-government theory (Odemba, 2010). Transaction Cost Theory (TCT) In this paper, it is suggested that TCT is an apt theory to explain the occurrence of corruption in the government procurement B2G market transactions between government procurement practitioners and their suppliers for the reasons as follows: i. TCT is used to describe the transactional processes of government procurement which encompass the government procurement practitioners and suppliers. ii. This paper focuses on transactions in the government procurement managed by the procurement practitioners who may arrange transactions in an opportunistic way as what TCT defines. Williamson’s TCT is founded upon two imperative behavioural constructs: “bounded rationality and opportunism”. Whereby, bounded rationality is adopted as a cognitive construct explaining it as cognitive limitations and imperfect information pertains to collection and processing of information. That man is incapable of forming a complete and accurate picture of every possible option. Opportunism is the “self-interest seeking with guile”, i.e. “incomplete or distorted disclosure of information, especially to calculated efforts to mislead, distort, disguise, obfuscate or otherwise confuse”. In exchange activities, transactions do not automatically assume synchronisation of interest, frequently resulting in conflicting circumstances. Williamson’s solution to these circumstances is by way of governance structures. Three main variables identified by Williamson to describe transaction which also impact the level of transaction costs are: “frequency with which they recur; degree and type of uncertainty that they are subjected to; assets specificity. Each of these variables influences the level of transaction costs” (Oana, 2009). TCT is depicted in Figure 1. 598 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Figure 1: Transaction Cost Theory Application of TCT in Research Pertains Corruption Zhang (2009) conducted a research to suggest that corruption is a prominent factor which can possibly inflates the costs of transaction and thus support the selection of hierarchy oriented Transaction Governance Structure (TGS). The outcomes of the research reveal a convincing relationship between corruption and TGS. To Zhang then, “corruption is a subset of opportunism and opportunism has a broader domain than corruption. As a subset, a corruption case can be considered as a special case of opportunism”. Whereby, corruption case is deemed a further serious case of opportunism. Critiques of TCT In the development of TCT, there are several critiques levelled onto the theory. Among them is by Ghoshal (1996) who elaborates that in Williamson's TCT logic, opportunism is focal concept. Whereby, opportunism is eventual reason for firms’ existence and for markets’ failure. Opportunism has been applied both in the sense of behaviour and in the sense of an attitude by Williamson. According to Ghoshal (1996), this dissimilarity is non-existent in Williamson’s TCT i.e. between opportunism as behavioural appearance in opportunistic behaviour and as an attitude. Human Behaviour In the fields of psychology, there are proliferating literatures which present indisputable testimony that attitude and behaviour stand as independent and separate concepts and both influenced by individual personalities and the circumstance that forms “the individual's perceptions and instrumentalities”. In Williamson’s TCT, this dissimilarity between opportunism as behavioural appearance in opportunistic behaviour and as an attitude is non-existent. Theory of Planned Behaviour (TPB) is considered to be "the dominant theoretical framework in the attitude-behaviour literature" (Ghoshal, 1996). 599 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The TPB has gained extensive interest in literature. From independent research published until end 1997, findings based upon 185 independent researches revealed TPB deemed for only 27% of the variance in behaviour and 39% of the intention. This meta-analysis conducted presents verification of TPB’s efficacy “as a predictor of intention and behaviour”. It is suggested that other normative constructs e.g. “moral or descriptive norms” could strengthen the “predictive power of the normative component of the model” (Armitage and Conner, 2001). In another research, Sommer (2011) states that TPB after some 20 years of development has established as a dominant manner to explain human behaviour. Sommer (2011) further states that the meta-analysis verified the usability of TPB in general as conducted by Sheeran and Orbell (1998), however question emerges if “an explained variance of 28% in behaviour is good enough as about 72% remain unexplained”. Thus TPB model can be labelled as inadequate and reaffirmed by Sniehotta, Presseau and Araújo-Soares (2014) when they proclaim that TPB as a theory has failed in its principal function. Whereby, it is not able to “communicate accumulated empirical evidence” precisely. TPB as it is, to the Scientists do not have confidence it can provide “an acceptable explanation for human behaviour”. That it has to be altered or extended. In consequence, the longer the TPB is delayed to be retired, the longer “the discovery of a better explanation of health behaviour change” is put off. Thus, the suggestion that it is “time to retire the Theory of Planned Behaviour”. Hence, the critique by Ghoshal (1996) to distinguish opportunism as behavioural appearance in opportunistic behaviour and as an attitude cannot be convincingly substantiated by the Theory of Planned Behaviour. One other theory that links with behaviour is Virtue Theory. It explains the relationship between character and behaviour of a person as discussed in the next section. Virtue Theory Virtue Theory maintains that the basis of ethics rest on the enhancement of good character personalities as virtues. Whereby, one is deemed good provided one is virtues. In the history of Western philosophy, Virtue Theory is the oldest normative tradition. It has its origins in ancient Greek civilisation, during which the first and very prominent orderly explanation of Virtue Theory is “Aristotle’s Nicomachean Ethics”. During era of “Renaissance, the Scientific Revolution and Enlightenment (Age of Reason)”, the impact of Virtue Theory weakened. It was mainly due to effort of British philosophers Phillips Foot and Alistar Macintyre, in late seventies and early eighties, the modern-day revival of Virtue Theory happened (Arjoon, 2000). Arjoon (2000) states that the word virtue is originated from Greek word “arête” meaning excellent. He further states that to Aristotle, the word virtue suggests there’s a set of qualities that makes one to satisfy ones roles as appropriately and well. Thus it’s not sufficient that one has knowledge to perform something, for virtue rest on distinction in performing something and performing it well or virtuously (excellent). Whilst to Silverman (5791), virtue in Latin originates from the word “virtus”. “Virtus” relates to “goodness, moral perfection, high character, virtue”. “Virtus” (virtue) has its origins in “vir” or “man”. Thus “virtue” of “virtus” has an exclusive human character in that only man and not thing may have “virtue”. Man become “virtus” when he conveys his exclusive human character; to have “virtus” is to characterise that “goodness, moral perfection, high character, virtue is appropriate to men alone. It is the act of being human as a human being, not as a thing, nor in relation to thing”. 600 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Bright and Winn (2014) elaborate further that Virtue Theory focuses innate into the person characters that shape the behaviour. Virtues are not just habits, but once attained they become characteristic of a person. Dysfunctional behaviour in a person correlates to Deficiency or Excess in character. Whilst functional and excellent behaviour correlate to Virtue in character. The original characters termed as “four cardinal virtues” by Aquinas are specifically: “prudence thatapplies reason to practical situations, justice that directs the will to good acts, and courage that helps us to act in situations of danger and temperateness that controls our sensual desires” (Aquinas, 2005 cited in Vorster, 2015). Thus, from the discussions above, it is suggested the Virtue Theory is more succinct than Planned Behaviour Theory in addressing the critique by Ghoshal (1996) to distinguish opportunism as behavioural appearance in opportunistic behaviour and as an attitude whereby it is character rather than attitude that drives behaviour. Human Model Henceforth, to fathom the subject of human character, Salleh (2015) suggests commencing with the nature of human model founded on “four civilisations: Greek, Islamic, Latin and English” as described by philosophers. Whereby, human is viewed as ternary by all four traditions. Stoddart (1985) states that human comprises of ternary which is constituted of body, soul and spirit (intellect), and summaries the terms of the four civilisations: Greek, Islamic, Latin and English to depict the human ternary model as in Table 1. Greek Islamic Latin English Sama Jism Corpus Body Psyche Nafs Anima Soul Pneuma (Nous) Ruh (‘Aql) Spiritus (Intellectus) Spirit (Intellect) Table 1: Human Ternary Model Stoddart (1985) explains Spirit and Intellect are analogous to the two sides of the same coin. Intellect is not synonym of mind or reason. Whilst mind or reason, is substance of soul, just like other “human faculties: will, affect or sentiment, imagination, and memory”, intellect is “beyond” soul. Intellect (Intellectus or Nous), is seated in the heart. Intellect being spiritual in nature and higher level than the mind can thus be classified as “angelic”. Intellect may be compared to the centre of a circle, and the mind to the circumference. The Greek philosophers and the Medieval Schoolmen were bothered with the “centre” or with the Transcendent, denoted by the axis running vertically through it. The Transcendent component which is man’s extremely valued connection with the higher levels of Reality is only accessible through faith which is the voice of conscience, also known as “intellection”. From the Renaissance onwards such a visualisation of the higher levels of Reality became gradually unheeded, and eventually was cast off as sheer “dogma” or “superstition”. 601 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Tarnas (2010) reinforce the belief in dualism by describing the Modern World View of human model as follows: 1. “Science replaced religion as intellectual authority”. 2. “Human reason and empirical observation replaced theological doctrine and scriptural revelation”. 3. Dualism between matter and spiritual had transformed into the modern dualism of body and mind. There exist several contemporary human ternary model, one of which is postulated by Salleh and Ahmad (2008) that constitutes of body, soul and mind as follows: 1. “Human is viewed as the existence of non-material soul residing in the biological body for locomotion”. 2. “The heart is the seat of the soul which embraces consciousness, values, and ethical behaviour”. 3. “While conscience is the ability of the mind to tell between right and wrong”. The Quantum Physic has some parallel to this postulation, that “in its essential atomic state, the body is made of energy and information, not solid matter, There is a core of being, an energy field that creates immortality in nature, and manifests as the physical body. This core is the essential being or soul” (Valverde, 2015). Al-Ghazali Theory of Soul Salleh (2015) further states that integrity persists to be an issue of human and raises the posers: “Is it not time that we begin questioning the fundamentals of what it means to be human? Which part of human is it that triggers us to continue to be unethical? How do we reach out to conscience to allow for it to guide our actions and to remain morally or ethically upright?” Umaruddin (2003) descriptions which details out the components of the human Spiritual Anatomy by al-Ghazali as depicted in Figure 2 could provide the insight to this poser. Al-Ghazali (1058–1111), as narrated by Abu-Raiya (2014) was a “philosopher, theologian, and Sufi mystic” is one of the greatest renowned Muslim icons of all time (Watt 1953). In Muslim and non-Muslim circles, alGhazali innovative notions on the soul, “Self” and character are foremost even now. Al-Ghazali’s distinguished book, “The Revival of Religious Sciences” which founded on his intellectual capacity of the Holy Quran, suggested broad outlines pertaining configuration of character, and discussed four components: “Qalb (heart), Ruh (spirit), Nafs (soul), and ‘Aql (intellect)”. Mat Akhir (2008) elaborates that al-Ghazali in defining the terms al-Qalb, al-Ruh, al-Nafs and al‘Aql, concludes that these four terms share one common meaning beside the four specific meanings that each one of them carries: “the physical Qalb, the Ruh which is related to the body and the nerves, the desire Nafs and ‘Aql the place from which knowledge develop”. The fifth meaning that unifies the four terms is ”the essence of the human being by which he knows all things i.e. something subtle in man that knows and perceives”. To further elaborate on the Qalb, al-Ghazali states that human heart has dual nature: the physical and spiritual nature (Qalb). The Qalb moves the body for it is 602 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 closely related to the physical heart. Nonetheless, what concerns al-Ghazali is not the essence of the Qalb but rather its attributes and conditions because the way in which it is connected to physical heart is the knowledge of God which is only reveal to a selected few. It is remarkable to mention that according to scientific studies, Salleh and Ahmad (2008) relates that: the heart and nervous system do not simply follow the brain’s direction (Gahey and Vigier, 1974) and because the energy field of the heart is greater than that of the brain’s, the feelings and information transmit from heart to brain can effect profoundly on the functioning of the brain (Essene, 2005). Umaruddin (2003) descriptions of the human model by al-Ghazali, depicts the composition of the human Spiritual Anatomy which also support that human ternary model: body, soul and spirit (intellect) as suggested by Stoddart (1985). Al-Ghazali uncovers that all spiritual phenomenon stem from the “Self “ which is essence of man when he scrutinises the spiritual nature of man. It is the spiritual being which dwells in his physical body and controls his biological and spiritual functions. “Self”, which is defined as the essence of man as mentioned by Umaruddin (2003) is synonymous to the fifth meaning that unifies Qalb, Ruh, Nafs and ‘Aql; “something subtle in man that knows and perceives” as expounded by Mat Akhir (2008). The overview of al-Ghazali Spiritual Anatomy (Umaruddin, 2003) is depicted in Figure 2. The “Self”, to accomplish the bodily requirements has the powers as follows: 1. Motor power consist of Impulse power and Propensity power: i. Impulse power resides in “muscles, nerves and other tissues’ moves the limbs of body under the controls of ‘Aql. ii. Propensity power is further separated as follows: a. Appetition or Appetite (Shahwa) power; attains what is sound for body. b. Self-assertion or Anger (Ghadab) power; keeps away from what is detrimental to body 2. Sensory power: understand and awareness of what’s detrimental and sound for body. Sensory Power consist of inner and outer senses as follows: i. Inner senses; “common-sense, imagination, reflection, recollection and memory”. Inner senses learn on experiences of the past and anticipate forthcoming situations. ii. Outer senses; “sight, hearing, taste, smell and touch”; act in present situations. The propensity power would struggle “blindly” without sensory power. 3. Intellect (‘Aql) power: “the basis of knowledge (Ilm)”. 4. Will (Irada) power: “when a man understands the full significance of an object and the desirability of seeking it, a yearning is aroused in him to achieve that object by adopting appropriate means”. Irada is this yearning. The body is controlled and regulated by all these powers. Nonetheless, “Self” controls and governs over these powers and ultimately the body. 603 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 ❑ “Self“ is the spiritual being which dwells in his physical body ❑ Self is defined as the fifth meaning that unifies Qalb, Ruh, Nafs and Aql: ”the essence of the human being by which he knows all things i.e. something Self controls subtle in man that knows and and governs over body perceives” ❑ Sensory Power: ❖Outer senses have specific sense organs ❖Inner senses are functions in the brain Motor Power Sensory Power Intellect (‘Aql) power Impulse power Propensity power Self-assertion (Ghadab) power Will (Irada) power ❑ The Intellect interact with Selfassertion and Appetition to generate the characters of man. ❑ Subsequently, actions (virtues or vices) proceed spontaneously without much deliberation, hesitation or restraint on his path. Appetition (Shahwa) power Figure 2: Spiritual Anatomy Taxonomy of Characters With understanding of the human Spiritual Anatomy as expounded by al-Ghazali, we can now commence to fathom the subject of human character. Omar (2010) states that khuluq, (it’s plural: akhlaq), in classical Islam means character, is described as a condition of soul that dictates human actions or behaviours. This condition isn’t soul or behaviours. The soul is intrinsic or deep-seated. Condition of the soul, is character which triggers the soul to execute its behaviours. To reemphasise the significant of character, Hamjah and Mat Akhir (2014) state that according to Zaydan (2000), characters are features that are entrenched in soul of person that steer to good or bad behaviours. If ensuing behaviours are good, therefore conditions of characters are virtue, similarly vice characters ensure bad behaviours. Hence, characters are split into two categories, virtue characters (al-akhlaq almahmudah) and vice characters (al-akhlaq al-mazmumah). According to Umaruddin (2003) that actions or behaviours “proceed spontaneously and easily without much deliberation, hesitation or restraint” upon its path, triggered by character which is spiritual composition of man. He further elaborates the dynamics of al-Ghazali Spiritual Anatomy stating that, the basic components of man’s inner composition are Intellect (‘Aql), Appetition or Appetite (Shahwa) and Self-assertion or Anger (Ghadab). These components must function jointly in harmony with one another in correct proportion to form a virtue character, as follows: 1. When Appetition and Self-assertion are subservient to Intellect, then man activity would be in accordance to directive of intellect and religious commandment. 2. Otherwise, when Appetition and Self-assertion grow in excess and become uncontrolled, Intellect is simply manipulated by them. Thus, to have perfect and complete characters, Intellect, Appetition and Self-assertion must be in the 604 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 correct proportions. Nonetheless, “only the Prophets had them all in perfect proportions”. Others can only have these characters in different proportion (Umaruddin, 2003). The characters generated underpinning on the interaction between the three components of power; Intellect, Appetition and Self-assertion configure into a 3x3 matrix on Taxonomy of Characters. Among the explicit characters listed by al-Ghazali that correlate to the Taxonomy of Characters are as tabulated in Table 2. Vice Characters (Deficiency in characters) Virtue Characters Foolishness (Bulha) ❑ Inexperience (Ghamarah) ❑ Stupidity (Humq) ❑ Mania (Junun) Wisdom (Hikma) ❑ Acute-mindedness Intellect (Fawdat adh-Dhihan) ❑ Clearness of vision (‘Aql) (Naqayat ar-Ra’e) power ❑ Shrewdness (Sawab azZann) Indifferent Temperance (Iffah) (Lamubalah) ❑ Patience (Sabr) ❑ Stinginess (Taqtir) ❑ Munificence (Sakha’) Appetition ❑ Wicked gleet at ❑ Contentment (Qana’a) (Shahwa) another’s misfortune ❑ Piety (Wara’) power (Shamatah) ❑ Gracefulness and wit ❑ Disgracefulness (Zarf) (Hatka) ❑ Modesty (Haya’) ❑ Flattery (Malaq) ❑ Forgiveness (Musamaha) ❑ Effeminacy ❑ Cheerfulness (Inbisat) (Takhannuth) ❑ Tranquillity (Huduw) Cowardice (Jubh) Courage (Shaja’a) ❑ Meanness (Badhala) ❑ Generosity (Karam) Self❑ Terror-stricken (Hala’) ❑ Bravery (Najdah) assertion ❑ Self-abasement (Sighr ❑ Self-respect (Kibr an(Ghadab) an-Nafs) Nafs) power ❑ Shamelessness ❑ Dignity (Nail) (Infirak) ❑ Forbearance (Hilm) ❑ Abasement ❑ Endurance (Ihtimal) (Takha’sus) ❑ Firmness (Thabat) Table 2: Taxonomy of Characters 605 Vice Characters (Excess in characters) Cunning (Khubth) ❑ Craftiness (Daha’) ❑ Deceitfulness (Jarbaza) Gluttony (Saraha) ❑ Lamentation ((Tahashi) ❑ Extravagance (Tabdhir) ❑ Envy (Hasad) ❑ Hypocrisy (Riya’) ❑ Shamelessness (Waqaha) Rashness (Tahawwur) ❑ Lavishness (Badhakha) ❑ Boasting (Tabajjuh) ❑ Self-love (Ujb) Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Umaruddin (2003) also states that, according to al-Ghazali there are “four Cardinal virtues: wisdom, courage, temperance and justice”. Justice (Adl) is virtue that preserves a balance between them by maintaining to the means between intellect, appetition and self- assertion. All other virtues emanate from them. Aquinas four cardinal virtues stated earlier under Virtue Theory which are namely: prudence, justice, courage and temperateness (Vorster, 2015) has some parallel to that of al-Ghazali. Salleh (2015), also states that “soul itself subtle and non-material, lives through the sensation of the physical body comprising three levels” as follows 1. Al-Nafs al-Ammarah (inciting soul) “The inciting soul being the lowest and nearest most to the animal instinct is relevant for survival. Yet, if undisciplined, it incites the self to remain at the fanning of the ego and self-aggrandisement with no bounds” 2. Al-Nafs al-Lawwamah (Self-reproaching soul) “Herein lays the role of the Self-reproaching soul – the conscience of the human – which will temper the inciting soul’s conquering potential to make evil thinking and conduct a default state”. 3. Al-Nafs al-Mutma’innah (the soul-at-peace) “When the self-reproaching soul becomes the victorious thinking and intellectual state of being for a human, eventually the human can reach to the soul at peace”. Thus, the Taxonomy of Characters can be correlated to Levels of Soul (second meaning of the four terms as stated earlier under Al-Ghazali Theory of Soul) as depicted in Figure 3. Philosophy of Human Governance Salleh and Ahmad (2008), underpinning on their human ternary model which is constituted of body, soul and mind subsequently postulate the philosophy of Human Governance. Whereby, they opine that spiritual is what makes human, human. “Human Governance is an internal mechanism that arises out of human being viewed as having a soul as its core”. It concerns governing latent potential innate in human. Salleh, Ahmad and Kumar (2009) state that governance originally implied giving “direction or guidance”. As time went on, governance deviated to become a means to regulate conformity to “rules and regulations”. Ensuing from the perception that legislative regulation can influence an organisation’s operation positively. Human governance denotes the notion that certain human values are forever true beyond “man-made rules and regulations”, whilst denoting “untainted science of consciousness”. However, consciousness is about soul which is the core and be present beyond the human physical form of body or brain. The soul embodies “consciousness, values and ethical behaviour”. Through the philosophy of Human Governance, Governance Principles then would be shifted from “Rule-based Governance to Values-based” to direct the personnel of an organisation, whereby the scheme is “Outer-in to Inner-out” correspondingly. Thus, “Human Governance is an internal mechanism to guide human in emanating internal behaviour which is about integrity”. In the study by Miller and Ewest (2013), it states people no longer want to lead a “bifurcated life” that separates ones spiritual part from the workplace. They desire to integrate the mind, body and spirit into one entity in all aspect of life at work. This is moving away themselves from the dark days of industrialisation where life was fractured, atomised and dis-integrated without the spirit when at work. 606 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Methodology Snellman (2015) in his research on “Ethics management: How to achieve ethical organisations and management?” suggests that qualitative research is to be promoted. The reason being ethics as a research object which is intangible renders ethical behaviours and actions very difficult to quantify and appraise. The research methodology for this research is qualitative phenomenological research method which is Moustakas (1994) being the modified van Kaam method. Kvale (1996) cited in Groenewald (2004), states that the crux of phenomenology is to comprehend the phenomena in their peculiar contexts and to present base on what actually experienced. Thus, it is suggested that phenomenology is the best qualitative research method for this category of research because examining behaviours of government procurement practitioners driven by characters as a research object which is intangible and subjective in nature that renders characters/behaviours vastly difficult to quantify and appraise. To gain an understanding of the essence of the participants’ lived experiences pertaining to integrity and corrupt practice, interview data concerning the Taxonomy of Characters generated underpinning on three themes: Intellect, Appetition and Self-assertion will be collected from government procurement practitioners, suppliers and anti-corruption investigators, then analysed and validated. The research design for this thesis includes a validation process that can extract essences by incorporating a triangulation technique. Patton (1999) expounds that triangulating data sources means “comparing and cross-checking the consistency of information” by “comparing people with different viewpoints”. Thus, in this research for the purpose to form a triangulation; data collection is to be conducted from two dissimilar categories of participant and compared with the referenced source. Theoretical Framework The foundation of the Theoretical Framework contained herein to research on corruption in the government procurement B2G market transactions is derived by leveraging the extant literature from the TCT, Virtue Theory, al-Ghazali’s Theory of Soul and philosophy of Human Governance. Nonetheless, the TCT does not consider the component of human soul which is meta-physical and dwells in physical body as existence in its constructs. TCT only incorporates two behavioural constructs; bounded rationality which relates to cognitive limitations and imperfect information pertains to collection and processing of information and opportunism which is “self-interest seeking with guile”. Therefore, at this juncture the opportunity is ripe to bifurcate from the TCT whereby the bounded rationality and opportunism in the TCT is replaced with Taxonomy of Procurement Practitioners’ Characters/Behaviours as the key construct impacting government procurement costs of transaction though retaining the definition of opportunism (i.e. corruption as an opportunistic behaviour). Bounded rationality is not adopted, being replaced by Intellect (‘Aql) power: “the basis of knowledge". The construction of the theoretical framework which incorporates the Taxonomy of Characters correlated with Levels of Soul which then manifest the types of behaviour that eventually impact on transaction costs is as depicted in Figure 3. 607 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Basic components of man’s inner composition The interactions of Intellect, Appetition and Selfassertion generate the characters of man Intellect power Appetition (Appetite) power Self-assertion (Anger) power When Intellect is developed following the incorrect ways: Cunning Developed in excess of intellect and Self-assertion: Gluttony Developed in excess of intellect and Appetition: Rashness Intellect is deficient compared with Self-assertion and Appetition: Foolishness Appetition is deficient: Indifferent Self-assertion is deficient: Cowardice Propensity motivation Be present in correct relationship with Intellect and Selfassertion: Temperance Behaviour Manifested Inciting Soul Corruption as an opportunistic behaviour Inflates costs Self-reproaching Soul Impact on costs of B2G market transactions Self-reproaching Soul Intellect motivation When Intellect is correctly developed and come to be perfect: Wisdom Level of Soul Acting under correct control of Intellect: Courage Fair Dealing Integrity Soul-at-Peace Human Governance . Figure 3: Theoretical Framework From the construction of the integrated theoretical framework above, it can be postulated the followings: 1. 2. 3. The phenomenon that can drive the behaviour to uphold integrity is the Soul-at-peace. Whereby it’s the situation in which Intellect predominates the Self-assertion (Anger) and Appertion (Appetite) and harmony prevails resulting in Excellent Characters. This happens when a person is Intellect motivated and untimately manifesting the behaviour of Integrity. What encapsulates the Taxonomy of Characters that correlates with level of soul which is the Soul-at-peace is the philosophy of Human Governance. Whereby, certain human values are forever true beyond “man-made rules and regulations”. Thus, results in fair dealing in costs of B2G market transactions. The phenomenon that drives corruption as an opportunistic behaviour is the Inciting soul. Intellect becomes subservient to Self-assertion and Appertion resulting in the Deficient Characters or the Excess Characters. Thus, inflates costs of B2G market transactions. At Self-reproaching soul, the characters will vacillate depending on the influence of Propensity motivation or Intellect motivation. When Intellect is subservient to Appetition and Self-assertion then the behaviour manifested is Opportunism. When Appetition and Self-assertion is subservient to Intellect than the behaviour manifested The phenomenon that drives the behaviour of opportunism (i.e. corruption as an opportunistic behaviour) is the An-Nafs al-Ammarah (inciting soul). Intellect becomes subservient to Self-assertion and Appertion resulting in the Deficient Characters or the Excess Characters. Thus, inflates 608 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 is Integrity. Thus, it is to be noted that in the context of procurement practitioner, when a person is Propensity motivated, the behaviour manifested is Opportunism. Whereas, when the person is Intellect motivated, the behaviour manifested is Integrity. Conclusion In this paper, it is put forward a novel framework for the Taxonomy of Characters in recognising an individual action to maintain integrity or to commit corruption. The most important contribution of this paper is to integrate the TCT, Virtue Theory, Al-Ghazali’s Theory of the Soul and philosophy of Human Governance to put forward a Theoretical Framework with the component of human soul incorporated encases it as more comprehensive theory then TCT. Human Governance is about being human. It’s spiritual that makes human, human. HG is actualised when individual’s inner “Self” governs the body through virtue characters and consequently manifests the behaviour of integrity. The philosophy of Human Governance encapsulates the Taxonomy of Characters which correlates with levels of soul that is the Soul-at-peace and Self-reproaching soul when a person is Intellect motivated and untimately manifesting the behaviour of Integrity is a new avenue to counteract opportunism. In specific, this paper point out the essential to shift beyond a focus on the physical dimension of human being and to fathom into the spiritual dimension to comprehend what truly drives human behaviours. Thus, it is posited that: opportunism (i.e. corruption as an opportunistic behaviour) through “selfinterest seeking with guile” continues to inflate costs of transaction in Malaysian government procurement B2G market transactions unless Human Governance is actualised to act in a manner to uphold integrity. Human Governance, manifests through behaviour of integrity can counteract opportunism which is the key construct inflating government procurement costs of transaction. Eventually, the procurement practitioners’ behaviours are driven by the Taxonomy of Characters. The research findings will assist relevant Malaysian government authorities in the combat of corruption. Thus, present a different perspective on fathoming corrupt practices in Malaysian government specific to procurement practitioners. References Abu-Raiya, H. (2014). Western psychology and Muslim psychology in dialogue: Comparisons between a Qur’anic theory of personality and Freud’s and Jung’s ideas. J Relig Health, 53,326– 338. DOI 10.1007/s10943-012-9630-9 Aquinas, T. (2005). Disputed Questions on the Virtues, trans. Atkins, E.M., eds Atkins, E.M., Williams, T. Cambridge: Cambridge University Press. Arlbjørn, J.S., and Freytag, P.V. (2012). Public procurement vs private purchasing: Is there any foundation for comparing and learning across the sectors? International Journal of Public Sector Management, Vol. 25, No. 3, 2012 pp. 203-220, Emerald Group Publishing Limited, DOI 10.1108/09513551211226539 Arjoon, S. (2000). Virtue theory as a dynamic theory of business. Journal of Business Ethics, ProQuest pg. 159 Armitage, C. J. & Conner, M. (2001). Efficacy of the theory of planned behaviour: A meta-analytic review. The British Journal of Social Psychology, ProQuest Central Bright, D. S., Winn, B. A. & Kanov, J. (2014). Reconsidering virtue: Differences of perspective in virtue ethics and the positive social sciences. J Bus Ethics, 119,445–460. DOI 10.1007/s10551-013-1832-x 609 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Essene, V. (2005). How are your brain and heart connected to God? The Share Foundation: HeartBrain Project. Retrieved April 6, 2008, from www.sharefoundationnetwork.com/heartbrain.htm Gahey, Y.and Vigier, D.(1974). Inhibitory effects in the Cuneate Nucles produced by Vagonortic Afferent Fibers. Brain Research 75: 241-246 Ghoshal, S & Moran, P. (1996). Bad for practice: A critique of the transaction cost theory. Academy of Management Review, Vol. 21 (No. 1), 13-47 Groenewald, T. (2004). A phenomenological research design illustrated. International Journal of Qualitative Methods, 3 (1). Article 4. Hamjah, S. H. & Mat Akhir, N. S. (2014). Islamic approach in counselling’ J Relig Health, 53,279–289. DOI 10.1007/s10943-013-9703-4 Jones, D.S. (2018). Public Procurement in Malaysia, 2018. Retrieved from https://businessmalaysia.eu/admin/js/fileman/Uploads/EUMCCIReports/Public Procurement Kvale, S. (1996). Interviews: An introduction to qualitative research interviewing. Thousand Oaks, CA: Sage. Larson, P.D. (2009). Public vs. private sector perspectives on supply chain management. Journal of Public Procurement, Volume 9, Issue 2, 222-247 Lindskog, H., Brege, S. & Brehmer, P. (2012). How public procurement can influence business and social development? Department of Management and Engineering Linköping University Sweden Mat Akhir, N.S. (2008). Al-Ghazali and his theory of the soul: A comparative study. Pulau Pinang: Universiti Sains Malaysia Miller, D. & Ewest, T. (2013). Rethinking the impact of religion on business values: Understanding its re-emergence and measuring its manifestations. Journal of International Business Ethics, Vol.3 (No.2) Pp49-57. Retrieved from http://www.princeton.edu/faithandwork/tib/research/beijing Moustakas, C. (1994). Phenomenological research methods. Thousand Oaks, CA: Sage Oana, I. A. (2009). A new approach in economics: Transaction costs theory. The Journal of the Faculty Economics, University of Oradea Odemba, A., S. (2010). Corruption in sub-Sahara Africa: A phenomenological study, (Unpublished Doctoral dissertation). Retrieved from Proquest Dissertation and Thesis (UMI3452416) Omar, M. N., (2010). Ethics in Islam: A critical survey. ISLÓMIYYÓT, 32, 157 - 171 Organisation for Economic Co-operation and Development (2007b). Integrity in public procurement: Good practice from A to Z. (ISBN-978-92-64-02750-3). OECD publishing Organisation for Economic Co-operation and Development (2016). Corruption in public procurement. (ISBN-978-92-64-01394-0) OECD publishing Patton, MQ. (1999). "Enhancing the quality and credibility of qualitative analysis." HSR: Health Services Research. 34 (5) Part II. pp. 1189-1208. Salleh, A. (2015, Aug. 25). Account for Models of Human Nature: Integrity. New Straits Time. p.19. Salleh, A. & Ahmad, A. (2008) Human Governance: A paradigm shift in governing corporation, Kuala Lumpur: MPH Salleh, A., Ahmad, A. & Kumar, N. (2009). Human governance: A neglected mantra for continuous performance improvement. Performance Improvement, vol. 48 (no. 9) October Sheeran, P. & Orbell, S. (1998). Do intention predict condom use? Meta-analysis and examination of six moderator variables. British Journal of Psychology, Vol. 37, pp. Silverman, D., (1975), Preserving Science: Virtuosity as Virtue, Springer Snellman, C.L. (2015) ‘Ethics Management: How to Achieve Ethical Organizations and Management?’ Business, Management and Education, 13 (2): 336–357 610 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Sniehotta, F. F., Presseau, J. & Araújo-Soares, V. (2014) Time to retire the theory of planned behaviour, Health Psychology Review, 8:1, 1-7. DOI 10.1080/17437199.2013.869710 Solomon, R. (1992). Ethics & excellence: Cooperation & integrity in business. New York: Oxford University Press. Sommer, L. (2011). The theory of planned behaviour and the impact of past behaviour. The International Business & Economics Research Journal Stoddart, W. (1985). The role of culture in education. Studies in Comparative Religion, Vol. 11 (No. 1 & 2) Tarnas, R. (2010). The Passion of the Western Mind, London: Pimlico Thai K.V. (2009). International handbook of public procurement, Boca Raton, FL: Auerbach Publications Transparency International The Global Anti-Corruption. Retrieved from https://www.transparency.org United Nations Development Programme (UNDP) 2007. Contract, Asset and Procurement Management User Guide. Retrieved from http://content.undp.org/go/userguide/cap/procurement/?lang=en#top. Umaruddin, M. (2003). The ethical philosophy of al-Ghazali Kuala Lumpur: A.S. Noordeen Valverde R. (2015). Neurotechnology and transpersonal psychotherapy’ Neuroquantology, Volume 13 (Issue 4), Page 502-517. DOI 10.14704/nq.2015.13.4.870 Vorster, N. (2015). Just war and virtue: Revisiting Augustine and Thomas Aquinas. South African Journal of Philosophy, 34 (1): 55–68 Watt, W. M. (1953). The faith and practice of al-Ghazali. London: George Allen and Unwin Ltd. Zaydan, ‘Abd al-Karim (2000). Usul al-Da‘wah, Cet. ke-vii. Beirut: Muassasah al-Risalah. Zhang, A. (2009). Corruption as a determinant of transaction governance structure. Department of Information Technology, Georgia Southern University, Statesboro, Georgia, US 611 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 RISING COST OF LIVING: THE ROLE OF FIAT MONEY AND MONEY CREATION Ainul Mohsein Abdul Mohsin.1 Fauziah Md. Taib 2 Sani Saidu Alhajj3 1 School of Management, Universiti Sains Malaysia (USM), Malaysia, (E-mail: [email protected]) School of Management, Universiti Sains Malaysia (USM), Malaysia, (E-mail: [email protected]) 3 School of Management, Universiti Sains Malaysia (USM), Malaysia, (E-mail: [email protected]) 2 Abstract: The increasing cost of living remains the leading cause of concern for a sizeable segment of the public. Governments around the world increase money supply in economic circulation in a bid to induce economic productivity that would later be translated into higher net economic worth. In the absence of real asset backing, the additional fiat money supplied would only put more pressure for inflation to rise. This paper attempts to expound that the increase in the cost of living is instigated by the excess creation of fiat money by banks with no existent asset backing in the present day monetary system and would not bring about corresponding increase in economic output. Utilising the secondary data starting from 1990, it examines the trend of three Southeast Asia countries specifically Malaysia, Thailand and Singapore. This paper dichotomizes the ‘Equation of Exchange’ (MV =PY) to account for the current phenomenon and substantiate that excess of fiat money is responsible for the high cost of living and disproportionate increase in the real economy output. Keywords: Cost of Living, Fiat Money, Money Creation, Real Economy Output. Introduction The long-standing issue about the price of products we buy stays the same or have increase drastically and the size of goods and produce are getting smaller is never ending. This is evidenced and reflected in a survey conducted by the International Islamic University Malaysia Islam in 2017 which revealed that even though majority of Malaysians are satisfied with their well-being, most are agitated with issues that affect their finances (Azizan, 2017). Their worries are mainly related to economic factors such as household income, housing, employment and personal safety. The same anxiety is echoed by Malaysia’s neighbouring country Indonesia, and was very noticeable during the recent 2019 presidential election. The glaring issues that were debated were on economic stability, high cost of living and the plummeting Indonesian rupiah in 2018 (Mohamad Salleh, 2019). Although Singapore, another neighbour of Malaysia has attained the status of a developed country, yet the disquieted concern of its people still lingers on the topic of rising cost of living. This is visible in the latest Singapore 2019 Budget when it published that many goods and services in Singapore will get more expensive in the years to come (Liew, 2019). This same phenomenon is also true in Thailand, another neighbour of Malaysia. According to the 2018 Suan Dusit Poll, the rise in cost of living is the number one concern in the Siam Kingdom. Within a span of five years, Bangkok has become the second most expensive city to live in within ASEAN losing only to Singapore. This is indeed a critical observation which needs immediate attention. What makes the cost of living to escalate? There are many factors that cause the rise in the cost of living. We can approach this phenomenon through various perspectives. One perspective is by looking at the inflation rate. Friedman (1968) observes that, inflation occurs when there is a constant rise in the general price level that leads to a unit of currency to buy less than it did in prior period. Accordingly, inflation decreases the 612 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 purchasing power of a nation's currency. Noteworthy studies of monetarists established that inflation occurs when money supply escalates faster that the rate of national income growth. The current fiat money is prone to inflation. Several economists claim that fiat money is a factor responsible in aggravating the money supply to move at an exponential rate (Dwyer and Hafer, 1999). This is because the value of fiat money is largely based on trust and not on any real assets. The surge in money supply and increase in inflation will result in high prices of goods and services and intensify the rise in the cost of living. This will naturally lead people to borrow more money to make ends meet and establish more debt in the monetary system and consequently more fiat money in circulation. A further carefully thought-out question one should consider is when there is an increase in fiat money, what is the legit explanation for the disproportionate increase in the real economy output? This paper put forward a contention that the increase in the cost of living is instigated by the excess creation of fiat money by banks with no existent asset backing in the present day monetary system and would not bring about similar increase in economic output. Money Supply, Economic Output And Standard Of Living – The Relationship Theoretically, it is believed that an increase in money supply will lead to an increase amount of money in circulation and in turn will encourage more investment and spending. The role of central banks is to control the monetary supply ensuring that the value of money is not excessively over or under valued. A controlled money supply would result in positive or beneficial economic growth for a country. Implicit in these arguments is the fact that only central banks have the authority to create and control money supply. As demonstrated by Werner (2014), printed fiat money supply is controlled by central banks but the large amount of money creation is actually in the hands of private banks (for great majority of countries in this world). An estimation of ratio of fiat money and actual money in circulation is cited to be around 5% to 95% of the central bank and private banks respectively. Although the creation of money officially with the central banks, in reality it is the private banks that are responsible to create more money through approved loans (Werner, 2014). Not only banks can create credit and money, but it can also create money out of nothing through ‘lending’. Werner (2014b) cited, that as early as 1855 Henry Dunning Mcleod asserted this observation in his article entitled The Theory and Practice of Banking (Mcleod, 1905). The same argument was later echoed by Schumpeter (1912) and Hahn (1920) that bank has the power to create money from nothing. Interestingly, Hahn was a lawyer, an academic but also a scion of a Frankfurt banking dynasty and was aware of the actual banking practices when he wrote: “Every credit that is extended in the economy creates a deposit and thus the means to fund it. ...The conclusion from the process described canbe expressed in reserve by saying...that every deposit that exists somewhere and somehow in the economy has come about by a prior extension of credit.” Mcleod, Schumpeter and Hahn were the advocates of the credit creation theory of banking. According to them, individual banks are able to create money contrary to the fractional reserve theory which argues that individual banks cannot create credits but collectively only the banking system can do so. Werner (2014)b conducted a study to test these theories to establish if individual 613 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 banks are able to create money from nothing. Werner's was first to empirically establish that banks individually can create money from nothing and validated the credit creation theory of banking. Fiat Money In the past, the value of money is fixed to gold or silver value (Soddy, 1934). By pegging money to gold or silver, we can ensure the money invested in economic activities can always be recourse to the value of the gold that backs the money. The current fiat money that we use everyday, has no intrinsic value, but it is declared to be legal tender as a medium of exchange by the country government. To put it differently, by the government decree, it is legal to pay debt using the fiat money even though it is not backed by any asset (Chappelow, 2019). The fiat money is only backed by the universal faith and trust that it has value and nothing more. The Transition from Barter to Fiat Money by Joseph Ritter gives a comprehensive learning on this subject. With the evolution of time, money in today's progressive world is just a special form of IOU known as a financial asset (McLeay, Radia and Thomas, 2014); a mere promise to pay in the form of a signed document. Credit Creation Theory According to the credit creation theory, banks behave differently from financial intermediaries because they do not separate customer funds from own funds. Money deposited by the depositors becomes the legal property of the bank and the depositors are the lenders to the bank. When the bank gives credits, it will create an imaginary deposit by recording the credits amount in the borrower's account even though no new deposits have taken place; thus allowing for the credits creation by fairy dust! The bank balance sheet lengthens. Cash, central bank reserves or balances with other banks are not immediately needed because reserve and capital requirements only need to be met at particular measurement intervals (Werner, 2014b). The money creation is achieved through credit creation which is merely an accounting semantic that does not involve any real money (Meera and Larbani, 2009) . Basically, it is a set of double entry operations. Standard macroeconomic theory suggests that an increase in money supply would lower interest rates and in turns encouraging more spending and consumption including lending and borrowing. In the short term, the increase of money supply correlates to an increase in Gross Domestic Products (GDP). Although the long-term effects are more difficult to predict, it is generally believed that with the increase in money supply should result in rising economic productivity and in turns increase the value of money in the circulation. This argument rests on the implicit assumption that money is valuable as it has its economic worth or intrinsic value. Money supply that rests on fiat money system runs a risk of being decoupled with economic activity and easily loses its value. Therefore, we argue here that the increase in money supply (fiat money with no economic worth i.e. no real asset backing) would not translate into a proportionate rate of economic productivity (real GDP). We contend that the growth in money supply would not translate into similar growth in economic productivity but instead the excessive liquidity in the economy would put pressure on prices resulting in higher cost of living over time. Money supply that is not backed by underlying assets are bound to keep pressures on the inflation. The argument can best be shown using the equation of exchange where; M V = P Y M = Quantity of Money V = Velocity of Money in Circulation and P = General Price Level (Inflation) Y = Real Economic Output of Goods & Services 614 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Availability of more money in circulation will keep pressure on inflation to rise and also will bring the value of money to go down since the total assets (real economic output) of a country have not changed. The rise in inflation and devaluation of money exert more pressures for the cost of living to go up. Our priori is that in the absence of real assets backing to the money supply, the real economic output would not be in tandem with the rise in money supply as there are pressures for inflation and also assets price bubbles (see figure 1 below). Figure 1: Relationship between Money Supply and Real Economy Methodology The study utilises secondary data to examine the trend and changes of increase in money supply on real economic output and cost of living of a country. The relevant data for the study were collected from published databases of the World Development Indicators (WDI 2019) of the World Bank and International Monetary Fund (IMF) data outlook. This study covers three major countries of South East Asia (SEA) namely Malaysia, Singapore and Thailand. The selection of the countries was made in consideration of their geographical locations and similarities in economic activities and development. The study covers the period of twenty seven years (1990 – 2017) which captures the years of major economic crises faced by the world and the sampled countries. The data collected with respect to money supply, economic output and cost of living was analysed using graphical chart presentation to observe if the trend and changes of the money supply has consequences or effects on the economic output and cost of living in the sampled countries. The study measures money supply with the country’s total broad money (M3) deflated by the population (money supply per capita = M3 divided by the country’s population) while economic output is measured by the real GDP per capita (adjusted for inflation). We estimate total assets of a country by adding net investment in non-financial assets, net investment in financial assets, net foreign assets and total reserves of a country and scaled it by the number of people in the country. Similarly, the cost of living is estimated by using the difference between money supply and total assets of each country (see the earlier section for the rationale). With an assumption that money supply will only affect the economic output one year after its issuance, the study includes one period lag in its analysis for economic output. Although all of the variables only crudely measures what they purported, it is considered sufficient to capture the essence or trend of the relationship (if any). Results And Discussion This section discusses the analyses data on the consequences of an increase in money supply on the real economic output, and cost of living. The latter variable is defined as the amount of money 615 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 needed to satisfy the level of wealth, comfort, material goods and necessities to an individual living in a particular country. Table 1: Descriptive Statistics of Average Total Assets, Money Supply, Real Economic Output and Cost of Living in Malaysia, Singapore and Thailand (1990-2017) Country/ Average Total Assets Money Supply Real Econ Output Cost of Living Malaysia 83,723.79 131,085.70 50,162.24 47,361.91 % 0.64 1.00 0.38 0.36 Singapore 90,411.92 107,149.60 25,360.12 16,737.68 % 0.84 1.00 0.24 0.16 Thailand 16,097.14 27,138.33 12,388.71 11,041.19 % 0.59 1.00 0.46 0.41 Note: Money in Local Currency Unit Source: Data from World Economic Indicators Data (2019) Table 1 displays the means of money in supply, total assets, real economic output and cost of living over the period of twenty seven years in the Malaysia, Singapore and Thailand. Cost of living on the average takes 41% of the money supply in Thailand over the period discussed and 36% in Malaysia and only 16% in Singapore. On the same observation, Thailand managed to translate 46% of its money supply into real economic output while Malaysia managed to do it at 38% and Singapore at just 24%. The difference between the % of real economic output and % cost of living out of the respective country’s money supply results in 2% growth for Malaysia, 8% for Singapore and 5% for Thailand respectively. The study contends that in the absence of real asset backing the fiat money, the issuance of more fiat money in circulation would result in less productive economic activities. This should translate into greatly different lines between the money supply and the productive economic growth (real economic output). We tabulate the data to form graphical lines depicting the two variables relationship over the twenty seven year period (1990-2017). The results are as displayed in Figure 2 to 4 representing Malaysia, Singapore and Thailand respectively. Trend of Money suppy, Real Economic Output and Cost of Living for Malaysia from 1990 to 2017 60000 50000 40000 MONEY SUPPLY 30000 REAL ECON 20000 COST OF LIVING 10000 0 1 3 5 7 9 11 13 15 17 19 21 23 25 27 Figure 2: Trend of Money Supply, Real Economic Output and Cost of Living for Malaysia 616 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Trend of Money suppy, Total Asset, Cost of Living, Economic output and Standard of Living Singapore from 1990 to 2017 250000 200000 150000 MONEY SUPPLY 100000 REAL ECON COST OF LIVING 50000 0 -50000 1 3 5 7 9 11 13 15 17 19 21 23 25 27 Figure 3: Trend of Money Supply, Real Economic Output and Cost of Living for Singapore All of these figures exhibit similar trends in that the growth of money supply and the real economic output produce two different lines indicating that the increase in money supply does not translate into similar growth for real economic output. Even though the real economic output did increase over time, such an increase is way below the rate of growth for the money supply. These findings concur with the Table 2’s results in that the percentage of growth in money supply has not translated proportionately into the real economic output; resulting in the cost of living to go up or bringing the value of currency lower than before. Trend of Money suppy, Total Asset, Cost of Living, Economic output and Standard of Living Thailand from 1990 to 2017 300000 250000 200000 MONEY SUPPLY 150000 REAL ECON 100000 COST OF LIVING 50000 0 1 3 5 7 9 11 13 15 17 19 21 23 25 27 Figure 4: The Trend in Money Supply, Real Economic Output and Cost of Living for Thailand 1990-2017 One notable trend in Figures 2 to 4 is the rising cost of living for all the three countries as a result of increase in money supply. Over the twenty seven years, it is visible that all of the people in these three countries were experiencing higher cost of living in order to keep the same standard of living. Wage in the respective countries has risen over time but may not be sufficient to keep up with the sharp rising cost of living particularly for people in Malaysia (see Figure 2). The cost of living line in Malaysia is increasing at a faster rate than that of Singapore and Thailand. The gap between the real economic output and the cost of living is higher and more evident in the last six years for Malaysia, five years for Singapore and four years in Thailand. 617 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 The effect of two economic crises namely the infamous 1997 Asian Financial Crisis and the 2008 Sub Prime crisis was felt by all of the three countries but with varying degrees. Malaysia was hit hard by the Asian Financial Crisis resulting in higher cost of living and lower real economic output for the year 1998 to 2002; whilst the effect of Sub Prime Crisis is moderate as Malaysia shares quite significant portion of export to the US and Europe where the crisis hits really hard. Singapore on the other hand, was sheltered from the Asian Financial Crisis but paid its price in the form of increasing cost of living starting with the 2008 crisis. For Thailand, the Asian Financial Crisis hit hardest its real economic output until about 2002 before it stabilised again. The Sub Prime Crisis effect was not felt as bad but since then the cost of living in Thailand has surged and since 2013 has gone beyond the real economic per capita. Next we test the impact of increase in money supply on economic output using the statistical analyses. If the increase in money supply is more than the corresponding increase in real economic output, we should be seeing significant difference between the two when a paired t-test is performed. We test the above contention using two different measures at level as well at the rate of change. Results in Table 2 below shows that the above contention is founded. The increase in money supply both at level and change year to year has more than exceeded the matching economic output adjusted for inflation. The difference from year to year is very significant and has led to increase in cost of living. When the money in circulation is more than the value of its economic worth, the pressure is on living costs and the value of the currency will worth less than what it was before. Table 2: Paired t-test Relationship between Money Supply, Real Economic Output and Cost of Living Country Mean Std Error Std Deviation Panel A: Money Supply and Real Economic Output (Level) Malaysia 13785.4*** 2309.26 11999.28 Singapore 81375.3*** 8707.95 46078.16 Thailand 75471.2*** 11608.07 60317.30 Panel B: Money Supply and Cost of living (Level) Malaysia 15786.3*** 1753.07 9109.22 Singapore 90411.9*** 6159.09 32590.85 Thailand 83723.8*** 12382.32 65521.08 Changes in Money Supply, Real Economic Output & Cost of Living Country Mean Std Error Std Deviation Panel C: Money Supply and Real Economic Output Malaysia 1415.37*** 1814.44 988.01 Singapore 6052.03*** 8229.09 5503.35 Thailand 7506.42*** 9883.80 5885.93 Panel D: Money Supply and Cost of living Malaysia 849.36** 418.42 2133.52 Singapore 3937.73*** 1093.17 5680.26 Thailand 6697.66*** 1765.30 9001.29 Source: Data from World Economic Indicators Data (2019) *** Significant at 1% level ** Significant at 5% level * Significant at 10% level (one-tailed test) 618 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Conclusion In this study we set out to test the argument that the increase in money supply that has no real asset backing, i.e. fiat money, is disconnected to the real economic growth. In turns, such an increase in money supply is putting more pressure for the currency to devalue (worth less than it was). More money in circulation without the corresponding increase in real assets would result in devaluation of the currency and almost invariably causing the cost of living to rise higher. We collected data for twenty seven years for Malaysia, Singapore and Thailand over the period of 1990 to 2017 to examine if the above contention is true. All of the analyses both statistical and trend changes point to the same conclusion that the increase in money supply has not translated or been reciprocated in terms of real economic output. Increase in money supply among others is due to the ability of private banks to create more money out of thin air. Werner (2014) provided an evidence that additional money can be created by invariably almost every bank either private or publicly owned that has put pressures on the economy to generate real economic output. Since fiat money has no real asset backing, the absence of real economic productivity investment opportunities and misallocation of capital that lead to speculative investments, means the increased supply of money would bring down the value of money already in circulation and or push the price of goods and services higher than what it was before the increase of money supply. The presented evidence thus far has clearly demonstrated that the increase in fiat money supply has limited impacts on the real economic output. Since the abolishment of the Brentton Wood agreement in 1970 that removed the requirement of having money to be pegged to the price of gold, almost every decade there will be one economic crash or crisis. During the crisis, the overvalued money will be forced to come down to the level of real economic output to set everything to be in the equilibrium again. In the process of readjusting, many people especially the poor pay hefty prices of economic crisis as the value of money is re-set to its real worth to compensate for the excess of liquidity in the market and in the process depriving the poor and become even poorer. Given the present monetary system, it does not take long after the crisis before the whole process of money creation would start again and benefit the rich at the top and also owners of private banks to enjoy ‘money creation’ out of thin air. Question is are we open to the idea of changing the present monetary system? References Azizan, H. (2017, May 28). IIUM survey finds Malaysian mostly contented. The Star. Retrieved from https:// www.thestar.com.my/news/nation/2017/05/28/iium-surveyfinds-malaysians-mostly-contented/ Chappelow, J. (2019, June 25). Money supply. Investopedia. Retrieved from https://www.investopedia.com/terms/m/moneysupply.asp Dwyer,G.P.Jr and Hafer R.W. (1999). Are money growth and inflation still related? Economic Review - Federal Reserve Bank of Atlanta. 84(2),32-43. Friedman, M.(1968). The role of monetary policy. American Economic Review, 58(1),1-17 Hahn, A.C.(1920). Volkswirtschaftliche theorie desbankkredits. J.C.B. Mohr, Tubingen. High cost of living is No.1 issue, says Suan Dusit Poll ( 2018, February 11). Bangkok Post. Retrieved from https://www. bangkokpost.com/thailand/general/1410591/high-costof-living-on-top-of-10-issues-of-peoples-concerns-poll 619 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 International Monetary Fund Data. Retrieved from th https://www.imf.org/external/pubs/ft/weo/2019/01/weodata/index.aspx on 20 June, 2019. Liew, E. (2019, February 22). Budget 2019 discussion-3 things Singaporeans are concerned about. MoneySmart. Retrieved from https://blog.moneysmart.sg/budgeting/singaporebudget-2019-comments/ Mcleod, H.D. (1905). The theory and practice of banking in 2 volumes. Longman, Greens and Co., London. McLeay, M., Radia, A. & Thomas, R. (2014). Money in the modern economy: An introduction. Bank of England Quarterly Bulletin, Q1. Meera, A.K.M. amd Larbani, M. (2009). Ownership effects of fractional reserve banking: An Islamic perspective. Humanomics, 25(2), 101-16. Mohamad Salleh, N. A. (2019, March 30). Indonesia votes: What are the hot-buttons issues for the April 17 polls? The Straits Times. Retrieved from https://www.straitstimes.com./asia/se-asia/indonesia-votes-what-are-the-hot-buttonissues-for-the-april-17-polls Ritter, J. (1995). The transition from barter to fiat money. The American Economic Review, 85(1), 134-149. Retrieved from http://www.jstor.org/stable/2118000 Shumpeter, J.A. (1912). Die theorie der wirtschaftlichen entwicklung. Harvard University Press, Boston. Syed Jaemal Shah, SZ. (2018, September 2018). Sad truth about financial standing. The Star. Retrieved from https://www.thestar.com.my/opinion/letters/2018/09/12/sad-truth- aboutfinancial-standing/ Soddy, F. (1934). The role of money. Elkin Mathews & Marrot, London. Werner, R.A. (2014). How do banks create money, and why can other firms not do the same? An explanation for the coexistence of lending and deposit-taking. International Review of Financial Analysis, 36, 71-77 Werner, R.A. (2014)b. Can banks individually create money out of nothing? - The theories and empirical evidence. International Review of Financial Analysis, 36, 1-19 World Development Indicators Databases. Retrieved from https://datacatalog.worldbank.org/dataset/world-development-indicators on 24th June, 2019 620 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 WEARING NIQAB BY MUSLIM WOMEN IS A DIVINE ORDER, RELIGIOUS FREEDOM AND A SUPERIOR MUSLIM CULTURE Nasrin Akter Chowdhury1 Amani Ali Elmetwally1 Hanif Suhairi Abu Bakar1 A.K.M. Shafiqul Islam2 Muhammad Musharraf Hussain3 1 School of Human Development and Techno-Communication (iKOM), Malaysia (Email: [email protected]) School of Human Development and Techno-Communication (iKOM), Malaysia (Email: [email protected] 1 School of Human Development and Techno-Communication (iKOM), Malaysia (Email: [email protected] 2 School of Chemical Sciences, Universiti Sains Malaysia (Email: [email protected]) 3 Department of Pharmacy, Manarat International University, Dhaka, Bangladesh (Email: [email protected] 1 Abstract: Communication is a dynamic process in which people attempt to share their internal state of feelings or knowledge with other people through the use of language and other symbolical ways. One of the most significant events in the Muslim world is Islamic communication that intertwined same religious belief and culture. The purpose of the research is to reveal the rights of women in the society, which have significantly changed over the last few decades. It is observed that women possessing feminist sentiments are becoming more aggressive in some religious communities compared to women who accept their prescribed religious values as part of their normal religious freedom. This trend is creating a huge social impact in relation to practicing women’s individual’s freedom of choice. Recently, the term ‘niqab’ has become divisive and it is having controversial interpretations around the globe. Niqab wearing women are also facing serious problems due to some propaganda made by the social media. Many countries imposed limited restriction to this important Islamic culture and think that the Niqab is often imposed to women, which indicates fundamentalism. It is also wrongly seen as an offense to human values and dignity. In view of this development a phenomenological research has been conducted among a total 45 Muslim and non-Muslim female participants who have come from different nations but stayed in Malaysia for a considerable period of time to achieve their individual objectives. The findings revealed that most of the women wear niqab as their personal choice and religious obligation. Recently the Niqab wearing Muslim women has become a human rights concern in several countries. In this context, the freedom of rights of the Muslim women to choose their dress ups according to their choice and dictates of Islam has been challenged and curtailed to some extent in the light of the rights of others. In this study, wearing niqab as women's personal choice and religious injunctions in the context of Malaysia has been exclusively discussed. Keywords: Artefact Communication, Islamic Culture, Religious freedom, Niqab Wearing Women, Phenomenology Research Introduction Communication is a dynamic process in which people attempt to share their internal states of feelings or knowledge with other people through the use of symbols (Samovar, Porter, McDaniel, & Roy, 2016). The concept of communication is one of those everyday activities that intertwined with all of human life (Stephen & Judith, 2014). It is an important basic part of human life and also a important in Islam. It provides special guidelines in the arena of human communication (Azad, 2015). Islamic belief is the most basic component for every Muslim. Al-Quran and Sunnah are the best expression of Islamic communication in Muslim countries. 621 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 There are mainly two types of communication: verbal that use speech, words or writing whereas non-verbal communication is facial expression, gesture, body movement, physical appearance and para language. Other types of communication are diagonal, horizontal, vertical, quasi or semi vertical communication as forms of communication within an organization (Oluga, 2010). According to Larry A. Samovar a famous scholar (2016) only about 35% of face to face interpersonal communications “social meanings” are expressed by verbal behaviours, the rest are expressed by nonverbal communications (Devito, 2016). Muslim women wear Niqab is a piece of cloth which related with Muslim culture. It's communicate as non-verbal behaviour because women wear it as their personal choice and freedom. Wearing Niqab by Muslim women is a superior Muslim culture as prescribed in the divine book, the Holy Quran. It indicates a form of communication as non-verbal behaviour, because women wear it as their personal choice, obedience to divine rule and freedom. Muslim women wear Niqab, which is a piece of cloth used to cover some parts of their face, as required by the Muslim culture. Culture may be defined as the ideas, customs and social behaviour of a particular people or society. It is also referred to the arts and other manifestations of human intellectual achievement. Ideally it originates from people's race, society, gender, religion, and socio-economic position and it holds all the beliefs. Lauren (2016) reveals that most humans follow the practices and rituals according to what they innate from previous generations. In 1871 Sir Edward Burnett Taylor gave a very initial and obvious definition of culture, in his book 'Primitive Culture'. That was the first modern anthropological definition of culture. According to him the culture or civilization in a broad ethnographic sense includes knowledge, belief, morals, art, custom, law, and habits that are normally acquired by members of the society (Long, 2016). Muslim culture and traditions originated from Arabia. As Islam spread throughout the world, its culture and traditions have greatly influenced by the Persian, Mongol, Berber, Turkic, Indonesian and Indian cultures (Jani, 2011). On the other hand, the present Islamic practices and customs too influenced due to incorporation of various local cultures into the Muslim beliefs. Global Findex (2017) & Lipka (2016) reports that as of now there are over 1.7 billion Muslims all over the world. Though they speak hundreds of different languages and live in a number of different countries, most of them read the Holly Quran as the divine book of guidance and follow the guidance described therein. They also follow the same common Muslim culture (Hassan, 2015). This culture is influenced by the Muslim's common belief that, "There is no god but Allah (S.W.T) and Muhammad (S.A.W) is His messenger". Muslim communities refer to the Quran and Prophetic Traditions know as Hadith for authorization and validation of their customary cultural practices. These authoritative customary practices include modest dress for all adult Muslims particularly the females (Alalwani, 2012). Besides, the approved Muslim customs and traditions there are also other aspects of Islamic culture that Muslims have adopted in their respective countries which include clothing, food, wedding traditions etc. (Carter, 2014 & Titus Burckhardt, 2009). The face covering (Niqab) of Muslim women has become a human rights concern in a number of countries including France, Germany, Holland, Turkey and the United States (BBC News, 2018). In some of these countries the freedom of religion and the freedom of Muslim women's dress up according to their understanding and dictates of Islam, have been challenged in the light of the others (Nanwani, 2018 & Morris, 2005). In some areas the non-Muslims have compelled the Muslims to give up some of their practices. They have also created some controversies about Niqab 622 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 wearing in the society because of media propaganda. Media portray that the face covering does not indicate positive images and it is forcibly imposed among women. The Niqab wearing women also interpreted with link to terrorism (Shomaker & Reese, 2014). Muslim women strongly agree with the conviction that women’s liberation and freedom are involved in Niqab dress code. In this study attempted to analyse and interpret the contradictory live experiences and feeling of Niqab wearing women and thinking of media who may not know the hidden wisdom behind such Islamic culture. The Concept Of Niqab Among the Muslim society the Hijab, Jubbah, Niqab and Burqa are very popular. The BBC in 2014 reports in a news items that the word "veil" is synonymous with the Arabic terms Hijab, Niqab, Burqa etc. The Hijab is only one type of veil used by Muslim women today and in the past. There are many different types of veils, depending on customs, interpretation of the literature, ethnicity, geographic location and political affiliation. The Hijab is a headscarf that covers head and upper neck but exposes the face. The Niqab covers the face and head but exposes the eyes. The Burqa (mostly in Afghanistan), is the rarest form, which covers the whole body, with crocheted eye openings. There are two types of veils usually seen in most parts of the Muslim world. Niqab is the Arabic term for veils which cover whole of the body including hair, neck, shoulders and face, except eyes. Through Niqab some simply wish to be identified as Muslims. They say that wearing Niqab gives them a sense of freedom and liberation for choosing personal attire and clothing. Some choose to do it because their family, friends and community do it, to assert their sense of belonging. The word Niqab is conceptually applies to women to protect their confidentiality and modesty from ill motives of the unknown males having incident and unlawful intention. Wearing Niqab protects the women from the harassment of their male counterparts whose ill motives are well known. It signifies humbleness and modesty of the women. According to a British Muslim, " Niqab is for liberated women", a placard held by female (Kareem, 2018 & Celizic, 2007). One Iranian women, Ebteker who conducted a live interview in Tehran, said, "Islamic veil is a kind of social act, I don't think it is big issue for women, because there are a lot of issues for women that are so important, veil is not a big thing (Nakhleh, 2009)." It has been reported that Muslims believe that Niqab was originally prescribed by Allah (S.W.T) to secure privacy and create a different environment for the protection of private and public life of Muhammad (S.A.W) and his family (Derya & Salih, 2015). The Holy Quran clearly states: “And tell the believing women that they should lower their gaze and guard their modesty” (Al Quran 24:31). This is an injunction and therefore Muslim women should follow this obligation and wear the modest dress. There is no doubt that Niqab has an basis of the Islamic culture commonly practised and recognized by Muslims throughout history. Some Islamic scholars say that the Niqab is not compulsory for Muslim women. On the other hand some opine that Niqab is obligatory. However, Islamic scholars have agreed that Niqab is part of Islamic Shariah, but have differed as to whether it is also compulsory or optional acts of virtue (Stephen et al., 2019 & Islamic Pamphlet, 2012). The Niqab wearing women are often called' Niqabiah' or 'Muntaqabah'. Bagley (1995) reports that the Niqab is worn by the Muslim women in the Arabian Peninsula such as Saudi Arabia, Qatar, Oman, Bahrain, Yemen, Kuwait and the United Arab Emirates. It is also worn in south Asian countries such as Afghanistan, Bangladesh, India, Pakistan, some Muslim parts of Southeast Asian 623 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 countries such as Malaysia, Indonesia and Brunei. It is also used as an ideal modest dress in some parts of the Palestinian territories, Syria, Southern Iran and other areas where the populations are predominantly Muslim. There are also African countries such as Somalia, Ethiopia, Nigeria, Sudan, Libya, Morocco where wearing Niqab as seen as an cultural norms. Because of its worldwide use, it is difficult to differentiate definitively among the different types of Niqab. Muslim women think, wearing Niqab is a sign of protection of the female sex from the harassment of the males. It is also seen as an important aspect of public safety issues. The expression of wearing Niqab is religious faith, a sign of personal freedom, a secured without exemption (Ferrari & Pastorelli, 2013). Hoodfar (2003) argued multiple meanings of dress codes, such as the Niqab which serves significant political, cultural, and social functions, acting as a non-verbal ideological communication medium. According to Clarke (2003), the Islamic dress also has the significant objectives in communicating religious and social values (Basem Attum & Zafar Shamoon, 2019). Jine & Nafey (2012) reports that as a media of social communication and carrier of cultural and gendered norms the Niqab is a the most provoking and challenging dress, which elicit many conflicting and diverse reactions among many non-Muslims. Therefore, the Niqab is adopted as a distinctive dress code for Muslim women (Jasmine, 2006). Dictates of Islam for Muslim Women Regarding Clothing and Attire Muslims are concerned about their clothing in two contexts: firstly, clothing for regular in-house and outside wearing; and secondly, clothing required exclusively for religious activities. Allah (S.W.T) says to Prophet (S.A.W), "O Prophet! Tell thy wives and thy daughters and the women of the believers to draw their cloaks close round them. That will be better, so that they may be unrecognized and not harassed. Allah is ever Forgiving, Merciful" (Al-Quran, Al Ahzab 33:59). The Holly Quran advises Muslim women to wear modest dress to cover their bosoms and genitals (Martin 2003). The Quran clearly declares, "O wives of the Prophet, you are not like anyone among women"(Al-Quran, Al-Ahzab 33:32). This is the ruling from Allah (S.W.T) for all Muslim women, but some Islamic scholars say that, this requirement is applicable to Prophet's wives and his family. If other women decide to follow this Quranic guidance, it's fine, which indicates their loyalty and submission to the teaching of Islam. According to Al-Quran wearing Hijab or alKhimar is obligatory, which is found mentioned in the following verse of the Quran. It says, "Tell the believing women to put their Khimar over their bosoms" (Al-Quran, An-Nur 24:31). Many prominent Arab scholar's accepted the meaning of al-Khimar as a veil or scarf that is worn by the women to cover their shoulder, head, chest, neck and keep their face open. According to Safiya bint Shaiba (R.A), Aisha (R.A) used to say that, "They should cover their necks and bosoms with veils" and was revealed "(the ladies) cut their waist sheets at the edges and covered their faces with the cut pieces". (Hadith Al-Bukhari 6: 282). Another Hadith from Aisha (R.A), "Prophet (S.A.W) used to offer the Fajr prayer and some believing women covered with their veiling sheets used to attend the Fajr prayer with him and then they would return to their homes unrecognized" (Hadith Al-Bukhari 1: 368). Majority of the Muslim scholars state that the face is not a part of aurah. Therefore, for Muslim women, it is not considered as compulsory. Tabi'een Hassan Al Basri (Rahimahullah) quoted in the book "Purdah" (Pg# 194) which states in his tafseer of the Surah An-Nur, "What a woman is 624 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 allowed to show in this ayah implies to those outer garments which the woman puts on to cover her internal decoration (her beauty)". The prominent Tabi'ee, Qatadah (Rahimahullah) stated, the Jilbab should be wrapped and fixed from above the forehead and made to cover the nose, and the chest and most of the face are to be covered. Al-Imam Al-Nawawi mentioned in his book al-Majmu; " The aurah of Muslim women is the whole of her body except face and the palms ". Many Muslim scholars e.g., Imam Malik, Imam al-Syafi`i, Imam Abu Hanifah, Imam Abu Thaur, Imam al-`Auza`i, and Imam Ahmad all agreed with the opinion and have endorsed it (Ahmad, 2014 & Abidin, 2011). From the Hadith Abu Dawood Saidatina Aisyah (R.A) reported that, Asma' binti Abu Bakar entered the house of the Prophet (S.A.W), wearing attire made of transparent material that showed her skin. The Prophet S.A.W turned away from her and said: “O Asma'! Verily when a woman has achieved puberty, she should not reveal her body except for this and this -showing the face and the palms (hands)" (Hadith Abu Dawood, 33: 4092). According to this Hadith, women’s head and hair are awrah and must be covered in accordance with Islamic principles, except the face and palm or hand. Furthermore, all Muslim scholars throughout Islamic history agree on the obligation of Hijab and say that it is not a religious symbol to differentiate between Muslim and non-Muslim women, rather it is a dress code destined by Islam on Muslim women (Ahmad, 2014). This group of learned scholars agree that wearing Niqab is a highly recommended act to cover the face. The scholars also agreed that this does not demonstrate her beauty outside her home. However, some scholars argue that this does not include the face. Misconception about Niqab wearing For long decades wearing Niqab is considered Islamic tradition and many Muslim women associated themselves with this culture. In recent years significant attention has been focused on the Niqab wearing. Abdel-Mageed (2008) reports that some people argue that the term Niqab has derived from a symbol of religiosity, piety and purity into a cultural and political perspective. When a Muslim women wear Niqab, many non-Muslim and some secular Muslims seem to assume that someone is singling out this women differently (Amer, 2014) Modern societies have established a norm and general rule that everybody should have freedom and liberty while practising one's own duty (Jacobs, 2017). Many countries have already ban the Niqab and a few other countries are also going to ban it. This action prevents Muslim women to freely practise their own religious duties concerning dresses. Actually banning Niqab goes against the basic principles of Islam. It is also considered as a form of discrimination against Muslim. This action signifies that non-Muslims are using double standards to harm the Muslims. In fact, there are international laws which clearly ensure people’s right to expression and right to perform their religious commandments (ICCPR, 2016). It has been reported that when Islamic resurgence movement started around the Middle East in the 1970s, this Islamic culture of wearing Niqab was disappearing (Bullock, 2010). According to many analysts, the unveiling movement came from Western colonialists who controlled most of the Middle East. Schick (1990) reports that, since World War 2 colonial power viewed the face covering of women as a sign of backwardness and oppression, and they encouraged Muslim women not to wear Islamic veil. In the early twentieth century Arab champions for the liberation of women, such as Quasim Amin in Egypt and Kamal Ataturk in Turkey, said that the Niqab is a symbol of Muslim backwardness and they encouraged women to unveil and catch up with modernism. Martin (2010) reports that in October 2009, Grand sheikh of Al-Azhar University, 625 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Sheikh Muhammad Sayyid Tantawi, when visited a school in Cairo, saw a Niqab wearing teenage girl. He asked the girl to uncover the face veil and told, “The Niqab is a tradition; it has no connection with religion”. He advised the girl not to wear Niqab again and issued a verdict (religious order) against use of veil in school (The Daily Telegraph, 2009; Chesler, 2010). Sheikh Ahmad al-Qubaisi, an Iraqi religious authority, endorsed the Egyptian decision and issued similar verdict which states, “People have the right to know the identity of the person they are in front of in order not to feel deceived. The obligation of niqab was only for the Prophet’s wives as they were the mothers of all believers" (Chesler, 2010). Many critics of the Muslims comment against the face covering tradition, which implies that women do not wear the Niqab by choice, and they are often forced to do so. On the other hand, many Muslim women and Muslim immigrants in the West argue that the veil is a symbol of devotion and faithfulness to the religious doctrines and based on one's own choice. The critics condemn this, saying that it is a matter of religious backwardness, but according to majority of the Muslim women it is a self-expression of Islamic identity (Harris & Nawaz, 2015). The niqab controversy has been frequently viewed in the Western news and print media in a negative way. It is evident that at times media seems to control peoples mind and they instigate that wearing Niqab is ambiguous to one's identity. They have made it become an issue in many schools. The argument on veiling has become a major legal battlefield in courtrooms around the world (Elver, 2012). The very first court case relating to the Niqab in the USA began in 2002, when a Muslim woman sued at the state of Florida for the authority to refuse renewing her driving license photo while wearing the Niqab (Britton, 2016). According to Hopkins (2008) & Göle (1996), Islamic face covering (Niqab) is the individual Islamic dressing that identifies one as liberal Muslim woman. It is an irony of fate that media intentionally introduce this individual choosing of dress of women as "racist incivilities and attacks". The scope of this analysis is therefore to judge all the dimensions of this debate and to understand some of the issues related to female identity, dignity and freedom as wearing Niqab within public space is crucial to this study. As these topics are extraordinarily important and complicated, even especially within the Muslim community, it is necessary to provide some context concerning the value, purpose, meaning and interpretation of the Islamic face covering culture, which has a rich and age-long history. Methodology of The Research Study In this study data were collected by using qualitative research design. It has been reported that the Qualitative research framework used the selected approach for this study and able to entirely describe a phenomenon because of in-depth information and situation (Trevino, 2015; Hoepfl, 1997). A phenomenological research design was developed regarding both the philosophy and methodology. According to Schmidt & Brown (2015), “Phenomenology is a qualitative method that examines and describes the live experience from the individual’s perspective”. This phenomenological research was carried out using two approaches: hermeneutic and transcendental. A phenomenological approach takes all participant's shared common experience of the phenomenon (Creswell, 2014). This phenomenological research was conducted on the basis of observations, individual and grouped audio-tape interviews, semi-structured and transcribed interviews. A theoretical concept of phenomenology data processing approach is shown in Figure 1. 626 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Phenomenology Hermeneutic Transcendental Personal Data General Data Data Analysis Figure 1: Phenomenological Data Processing Approach Participants and Procedures The researcher chose purposive sampling, which is considered by Welman and Kruger (1999) as the most important kind of non-probability sampling. It identifies the primary participants. In this phenomenology research snowball sampling approach and convenience sampling was chosen to identify and recruit additional hidden participants. Data analysis was based on Tesch (1990) and Creswell's (2014) systematic process of analysing textual data. This present study targeted Muslim Niqab wearing women, non-Niqab wearing women, and non-Muslim women. All the participants came from different countries, but stayed in Malaysia for a considerable period of time to achieve individual objectives. For this study 33 Niqab wearing women and 4 focus groups (12) were selected, who have practical and live experience about Niqab phenomenon. This phenomenological study contains five open-ended research questions, which were prepared to obtain the live experience of many Niqab wearing women. The questions are: 1. What is the meaning and essence of Niqab, which is regarded as a symbol of cultural piety and Islamic identity? 2. What is the Islamic viewpoint of maintaining Niqab and how it is considered as an important aspect for Muslim women? 3. Why niqab wearing women feel discriminated as Niqab being religious issue and political problem? 4. How the Muslim women wearing Niqab avoid a conflict or remove confusion between a Muslim and a non-Muslim living together in a particular society? 5. What is the role of foreign media on Niqab controversy? Results The research result was generated by utilizing NVivo 10. Niqab Wearing from Cultural Perspective 627 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Figure 2: Framework Niqab Wearing Women's Cultural Perspective Figure 2 exhibits a data framework that explained the participants experience about the culture. Two sub-themes emerging from the cultural perspective that are: 1) Family's perception towards Niqab wearing, 2) Societies perception towards Niqab wearing. Family Perception Towards Niqab Wearing In this section the result shows that most of the participants wear Niqab due to cultural identity and religious obligation. Wearing Niqab is their family tradition and religious belief. So, they should follow and respect this family tradition. Most of the women of Arabian countries wear Niqab as part of their Islamic culture, and following this culture it becomes very easy for them to maintain Niqab because they were raised within this environment. When they are grown up, they just follow the family tradition. A total of eight participants responses revel that as Muslim women they should follow the traditions of their families because Islam instructs them to respect the decision of the elders. Six responses give details of the family's instruction for wearing Niqab. So, they can comfortably follow their families instruction in order to follow the Niqab requirements. According to the report of the participants, although they sometimes don't like to wear Niqab, but due to family or societies requirement they have to follow it. Family rule is very important for them because they give protection and support to women to wear appropriate dress. A participant who was under 20-25, explains that she started to wearing Niqab at the very young age to obey the instructions of her mother and other family members. She continues saying that sometimes family head also gives us instruction to wear Niqab because of public safety. Most of the participants points of view are that wearing Niqab is their personal choice or freedom and for better understanding of the tenets of Islam. Participant No. 9 is a university student, whose comments are as follows: "I wear Niqab, because by doing so I feel safe from our male friends and I can comfortably maintain a distance from them. My father does not force me to wear Niqab but my mother does, so, I just follow my mother". Participants No.10 is an under graduate student, her views on wearing Niqab are the following: "If a woman wears Niqab her dignity will be upheld and she will not be harassed here and there. Especially, members of my family want to know 628 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 how I am taking care of myself and maintain my personal dignity. So, by wearing Niqab my personal dignity will be guarded. As a Muslim we should follow our family's decision" (Participants, 10). A student Participant says that she likes to wear fashionable dress. She said," I am using Niqab as a culture, because since my childhood I saw my family wearing Niqab. So, I follow my families tradition". One Participant, who is a teacher, has negative answer. She said, wearing Niqab one may be humiliated or ridiculed even by her own family members, and sometimes by other Muslim family's who don't support wearing Niqab for their children. Two participants said, their family are conservative, and they encourage and give priority women's choice but, some families are very conservative. Participant No. 30 said: "I personally don't like to wear Niqab because I have some problems. One of my friends got asthma and breathing problem. So we don't feel comfortable with Niqab. Even though we have some other problem but still we are wearing Niqab because we have to obey our family's tradition and their priorities". (Participant 30) Based on the comments of interviewed participants, wearing Niqab is mainly due to the family tradition. Some of them obey their religious teaching and family tradition properly. Wearing Niqab express Islamic identity but a few families instructed the family members to wear Niqab because for them religion is more important than culture. A few Participants said some families don't like to force their children because it is women's personal choice. According to Dunkel, Trisha, Davidson, & Qurashi, (2010), women are not forced to wear Niqab by their male dominated family. They believe their religion considers it mandatory for women to wear Niqab and they help them maintain this identity and respect as Niqab wearing Muslims (Dunkel et al., 2010). Many people impose negative stereotypes on the women who wear Niqab as a visible sign of Islam, harmful for the society. This view is not true. According to Cole and Ahmadi (2003), Niqab is embedded in national heritage and place of residence. Society’s perception Towards Wearing Niqab The results show that every society has their traditional dress. Most of the Participants think wearing Niqab is their social tradition and habits. They state that everybody should follow their religious teaching and culture. According to some Participant, Muslim women who wear Niqab do that due to Islamic beliefs even though it is not their culture in a particular land or community. The western media condemn Niqab wearing women as conservative, offensive, and backward in the society. Table 1 shows the society's view on Niqab wearing and this result came out from the interview of 33 participants. Table1: Society's View On Niqab Wearing Code about Society Response Follow our religion and culture Media must respect the Muslim customs and tradition Cultural piety Social habit and communities requirement Islamic fashion 629 12 11 5 7 4 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Location or spot in a restaurant Wearing Niqab is a challenge for me 4 2 45 The results obtained from qualitative analysis using NVivo 10 software shows that twelve responses with 33 interview participants revel, everybody should follow their religion and culture. This is the most coded theme about societies understanding among Niqab wearing. According to eleven responses the media must respect Muslim customs and tradition. The common misconception about Islam came from majority of non-Muslim people because of their lack of understanding about Islam. Seven respondent express that wearing Niqab based on some countries social norms and community requirement. Some of Arabian women wear Niqab as a social requirement and they just follow this requirement is a social norms. Participants also reveal the face covering culture of the Muslim women is based on their practices, beliefs, culture, and some of society's requirement. Five respondents express that wearing Niqab is women's cultural piety and they are very happy to wear Niqab. Muslim religious people prefer that the liberty of choice and practice is based on Islamic faith and traditions. The young participants mostly like to wear fashionable dresses, but general participants view Niqab as modest dress. Therefore, Muslim women's dress up should not be very attractive. Four respondent revel that they like to go outside for lunch or dinner but sometimes as they feel uneasy to open their face cover, they suggest for special isolated location where they can sit comfortably. Two respondents said that wearing Niqab faced a kind of challenge because their family don't like to wear niqab. Participant No. 14 was a house wife. She said: "In my country most of the women wear Niqab. So, adopting this culture is very easy for us. But in some other countries it is difficult for Muslim women to wear Niqab" (Participant, 14). Participant No. 20 was a foreign student and said during her interview about society. She says, "In my society some people who has Islamic knowledge respect us but some of criticize our dress up because they think, women with full face covering only two eyes open while wearing black dress around their bodies are conservative and oppressive, but it is not true. Actually Niqab is women's own choice and her inherent fundamental human right. Nobody can force her to wear or remove the Niqab. Participant No. 8 said, "Malaysian society and Western society are totally different. Some non-Muslim wants to destroy the image of Islam and they hate the Muslims. On the other hand, the Malaysian non-Muslim people are very humble, gentle and they do not oppose wearing Niqab". Participant No. 11, was a married student, said on her opinion: "There are different opinions for the use of Niqab, some scholars say it is not compulsory while some say the opposite, but there is general consensus of it that it is the best attire and dress for Muslim women who intend to be loyal to their religion and it is my cultural piety" (Participant, 11) Stephanie, (2014) on his research stated that in Muslim society Niqab is modest dress and it's form varied from country to country, class to class, context to context. They prefer to wear Niqab as a family tradition and community requirement. Hossain (2015) in his research has shown that the practices of wearing Niqab is like their social habit and tradition. They cannot simply come out without that. Muslim Niqab wearing women cannot defy their community requirement and Niqab is not limiting to free movement and interacting with other members in the society or participating in the communities social work. Every woman who wear a Niqab, is a unique individual, and it is unfair and inappropriate to make a general statement about all Niqab wearing 630 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 women that they are extremist due to their Islamic attire and a piece of cloth that make as their face covering (Hossain, 2015). Franceschelli (2016) states that not only most Islamic countries but all religious families are part of strong social unit, and it is considered the basis of a healthy and balanced society. Discussion on the Result of the Study The findings of this research study summarize that wearing Niqab is an expression of Islamic identity and strong cultural influence. Women believe they have to secure the Muslim identity in order to protect their overall cultural identity. Some women believe that wearing Niqab is a way to demonstrate the differences between the values of each place and they feel very liberal and independent.The Niqab becomes a religious, gender-based, moral and cultural identity. Most of the participants in this study who are used to wear Niqab are confident with respect to their inspirations, even though some acknowledge that they also feel discriminated. Niqab Wearing women's freedom is expressed in terms of their personal choice, freedom, liberation and empowerment. They wear it to justify their own definition of freedom. It highlights the need for women to have personal freedom regarding all aspects of life. Ruby (2006) in her research has shown that in traditional Islamic countries the status of a woman is indeed a sign of the moral status of the nation and women can play a pivotal rule for the overall uplift of the culture. They are indispensible part of every community. The result of the study indicate that everybody appreciates beautiful fashion, style and color. Nowadays in Muslim society Islamic fashion is getting popular and women has been the focal point of different colour, behaviour and style. Younger generations don't like to wear traditional loose fitting and black color Niqab. Even though they wear Niqab, but they prefer to design their dress code according to fashion and style. The findings have generally showed that, Niqab is women's personal choice and the type of Niqab they want to wear is up to them. The world scenario is to combine ethics with fashion, the shari'i norms and modern trends to show the style (Shirazi, 2016). The Russian Mufti (2013) encouraged the Muslim women to participate at the Islamic fashion show because everything depends on women's personality, behaviour, manners, and etiquette, but they have to think about the term "modesty" should come first. In every religion family is considered to be a very important and strong social unit. A person's identity and aims come from family entity, unity and structure, and an ideal family gives its members physical, moral and psychological support (Callan, 2014). Niqab wearing women respect and follow their elders and most of the women stay within family boundary. But every family should understand women's feelings and sentiment, her likes and dislikes. However, family head should not force a woman to wear Niqab, because it's purely women's personal choice. The findings of the study showed that women who decided to wear Niqab have taken the decision based on families instruction and peer encouragement. The researcher found out several Participants who are very young (age 20-25), they raised Niqab since their childhood. Primarily they had lack of knowledge about Islamic attire and dress, but later on they just followed the footsteps of their mother and other female members of the family. Young women initially thought that probably the family was forcing them to wear Niqab but when they are grown up then realized that being a Muslim has a duty to follow religious instructions and family tradition. This is not a kind of force. 631 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Another issue raised by participants is that some families are conservative and very strict about wearing Niqab and think, it is obligatory for Muslim, and even when necessary they do not like to open their face cover. In some families they were forced to wear Niqab, but that types of family are very few. Wearing Niqab is women's personal choice and understanding of Islam. Most of the Participant feel that family culture gives priority to women's choice. In the context of Malaysian women, some wear Niqab as a family tradition and religious belief but some women wear Niqab only due to religious faith, even though it is not their culture. However, since Islam is the "Eternal Code of Human life", which the Most Gracious Allah presented to Mankind through Muhammad (SAW), its values and virtues reign everywhere throughout the world. The moral, cultural values and ethical principles of Islam cannot be confined to a particular place or community. The principle findings of this study are framed by the Muslim women staying and living in Malaysia. The most frequent value raised was freedom and rights, particularly freedom of expression and acceptance of religious views. It supports that wearing Niqab is a women's individual right and freedom of choice. Secondly, the findings consist of the opinions of some individuals who are selected by the media to present the covering issue. recently it is observed that Niqab wearing women are facing significant problems in the society. Many non-Muslim countries recently have imposed some restrictions to this superior Muslim culture and a divine rule. They think that the face-covering, often imposed to women forcibly, which indicates fundamentalism, oppression and an insult of human dignity. Conclusion This study is an humble effort to present the precise information and live experiences of Muslim Niqab wearing women who are the subject matter in this phenomenological research. The aim of this study is to discuss wearing Niqab as women's religious faith and Islamic culture and personal choice. The results showed that there was a consensus among Muslim Niqab wearing women followed by their experience in a mixed society where many are not wearing Niqab. Niqab is undoubtedly modest dress. It expresses Islamic identity and women's perception about Islamic values and its beauty. Wearing Niqab is a women's personal choice and a religious requirement. But very recently there has been a varied debate over the importance, necessity, justification on mere validity of the Niqab. This debate should be ended with immediate effect. Every woman has the right to be treated equally and be given the freedom of choosing the type of dress they want to were. Although Islam does not force the Muslim women to wear face-covering attire, some contemporary Islamic scholars referring to the Quran and tradition of the Prophet (S.A.W) have made it an obligatory practice for the women. This has given rise to some sort of controversy surrounding the traditional Islamic dress. Everybody should have the right to wear what they like and follow the religious duties and obligation. Therefore, it can be concluded that the research objectives discussed in the introductory chapter of this study have been achieved. Researchers have reflected upon the ways in which the experiences, beliefs, and personal perspectives of the participants contribute to their Islamic values and culture. The results of this study lead to the conclusion that Niqab wearing by Muslim women complies with women's understanding of the fundamental principles of Islam and its strict adherence. In many societies Niqab wearing women are seen as progressive people. They are neither antisocial elements, nor they are a barrier to women's development and prosperity. So Niqab should 632 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 not be perceived as a security risk. Some non-educated and misguided people while wearing Niqab might get involved in some sort of criminal activities, and thus they appear to portray a bad image of Islam. These women's identity remains unknown. Consequently Niqab wearing women are becoming victims of such illegal media propaganda, crimes and unlawful activities. It is often noticed that some biased media reports portrayed bad image of Islam, and as a result Niqab wearing women become subjected to humiliation, dishonor, discrimination and victimization in some cases. References Al- Qu'ran, Al-Ahzab 33: 59 Al-Qu'ran, An-Nur 24:30-31 Al Bukhari. Volume 6, Book 60, Hadith no. 282 Al-Bukhari Volume 1, Book 8, Hadith no. 368 Abu Dawood, book no. 33, Hadith no. 4092 Abdel-Mageed, D. (2008, September 18). The multiple shades of the hijab. Retrieved from http://english.aljazeera.net/focus/2008/09/20089812812445443.htm Abidin, Z.M.A. (2011, May 14). Hukum Memakai Purdah, Retrieved from http://drmaza.com/himpunan_fatwa/? p=35 Ahmad, N. M. (2014). Understanding the obligation of hijab in Islam. Retrieved from http://www.themalaysianinsider.com/sideviews/article/understanding-the- obligation-ofhijab-in-islam-nisar-mohammad-ahmad#sthash.TnQe6YgD.dpuf Ahmadi, F. (2006). Islamic feminism in Iran: Feminism in a new Islamic context. Journal of Feminist Studies in Religion, 22(2), 33-53. https://www.popline.org/node/179305 Alalwani, TJ. (2012). Apostasy in Islam: A Historical & Scriptural Analysis, International Institute of Islamic Thought, USA. Azad, K. L. (2015). Principle Of The Human Communication: Islamic Perspective, RA Journal of Applied Research, 1(6) 227-231. Basem Attum & Zarif Shamoon. (2019). Cultural Competence in the Care of Muslim Patients and their Families, Treasure Island (FL), StatPearls Publishing. Retrieved https://www.ncbi.nlm.nih.gov/books/NBK499933/ BBC News, (2014). The Islamic veil across Europe, 1 July 2014 Retrieved from www.bbc.co.uk/news/world- europe-130...British Broadcasting Corporation BBC News. (2018). The Islamic Veil across Europe, 31 May 2018 Retrieved https://www.bbc.com/news/world-europe-13038095 Bullock, K. (2010). Rethinking Muslim Women and the Veil: Challenging Historical and Modern Stereotypes, International Institute of Islamic Thought (111T), USA. Britton, B. (2016). Why are the Burqa and Burkini being banned? CNN, Retrieved from http://edition.cnn.com/2016/08/19/europe/burqa-burkini-bans/index.html Brown, A.Y., (2013). Fully veiled women hinder progressive Islam [WWW Document]. The Independent. Retrieved from http://www.independent.co.uk/voices/comment/fullyveiled- womenhinder- progressive-islam-8817963.html (accessed 3.13.14). Clarke, L. (2003). Hijab according to the hadith: Text and interpretation. In S. S. Alvi, H. Hoodfar, & S. McDonough, PP. 214-286, Toronto, Women's Press. Carter, J. (2014). 9 Thing you should Know About Islam, The Gospel Society, Retrieved https://www.thegospelcoalition.org/article/9-things-you-should-know-about-islam/ Chesler, P. (2010). “Worldwide Trends in Honor Killings,” Middle East Quarterly Spring 2010, Vol. 17 pp. 3-11. Retrieved from: https://www.meforum.org/articles/2010/worldwide-trends-in-honor-killings 633 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Creswell, J.W. (2014). Research Design, Qualitative, Quantitative, and Mix method approaches, 4th Edition, Thousand Oaks, U.K., Sage Publication. Celizic, M. (2007, September 13). Beyond the veil: Lives of women in Iran. Today News. Retrieved from https://www.today.com/news/beyond-veil-lives-women-iran-2D80555320 Derya, I. & Salih, Y. (2015). Muslim Identity Formation in Religiously Diverse Society, Cambridge Scholars Publishing, Lady Stephenson Library, Newcastle Upon Tyne, UK. Devito, A. J. (2016). Essentials of Human Communication, 9th edition, Pearson Education, USA. Elver, H. (2012). The headscarf controversy: Secularism and Freedom of Religion. Oxford University Press. F. R. C. Bagley, (1995). "Introduction", in B. Spuler, A History of the Muslim World. The Age of the Caliphs, Markus Wiener Pub (1995, February, X; Ferrari, A. & Pastorelli, S. (2013). The Burqa Affair Across Europe: Between Public and Private Space, Abingdon Oxford, UK, Raligare. Franceschelli, M. (2016). Identity and upbringing in South Asian Muslim Families: Insights from Young People and their Parents in Britain, London UK Palgrave Macmillan. Gul, M. (2005). Ideology, progress, and dialogue: A comparison of feminist and Islamist women’s approaches to issues of head covering in Turkey. Gender and Society. 19(1), 104-120. Retrieved from http://www.jstor.org/stable/30044571 Hoodfar, H. (2003). More than clothing: Veiling as an adaptive strategy. In S. S. Alvi, H. Hoodfar, & S. McDonough (Eds.), Muslim veil in North America: Issues and debates (pp. 3–40). Toronto: Women’s Press. Hassan, M. (2015). Unity of Muslim Ummah, It's Need Importance and suggestions, International Journal of Contemporary Research, Vol. 3, No. 1,pp-26-32. Harris, S., Nawaz, M. (2015). Islam and the Future of Tolerance: A Dialogue, Harvard University Press. Hossain K. (2015). Oppressed or in serenity. Retrieved from http://www.sociable7.com/blog/2015/03/11/oppressed-or-in-serenity/ Islamic Pamphlets (2012). The Burqa and Niqab-Uncovering the Facts, Retrieved from http://islamicpamphlets.com/the-burqa-niqab-uncovering-the-facts/ Jasmine, J. (2006). Unveiled Sentiments: Gendered Islamophobia and Experiences of Veiling among Muslim Girls in a Canadian Islamic School. Journal Equity & Excellence in Education, 39(3), 239-252. Retrieved from https://doi.org/10.1080/10665680600788503 Jani, V. (2011). Diversity In Design: Perspectives From The Non-Western World, New York: Fairchild Books. Kareem, P.A.McDonald. (2018). Denmark's Recent "Burqa Ban"-Unnecessary, Counterproductive and Hypocritical, Religious Freedom Institute, Retrieved https://www.religiousfreedominstitute.org/cornerstone/denmarks-recent-burqa-banunnecessary-counterproductive-and-hypocritical Lipka, M. (2016). Muslims and Islam: Key findings in the U.S. and around the world, Pew Research Centre. http://www.pewresearch.org/fact- tank/2016/07/22/muslims-and-islamkey-findings-in-the-u-s-and-around-theworld/ Lauren D. D.,(2016). The Role of Gender, Class, and Religion in Biracial Americans’ Racial Labelling Decisions, American Sociological Review,. 81(1) 57–84. http://asr.sagepub.com. Long, H. & Chakov K. (2016). Anthropological Theories, A Guide Prepared by Students For Students: Social Evolutionism. University of Alabama Department of Anthropology. Retrieved from http://anthropology.ua.edu/cultures/cultures.php?culture=Social%20Evolutionis m 634 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Morris, P. (2004). Covering Islam: Burqa and Hijab: Limits to the Human Right to Regulation. Retrieved from https://www.victoria.ac.nz/law/centres/nzcpl/publications/human-rights-researchjournal/previous-issues/volume-two,-2004/Morris.pdf Nakhleh, A.E. (2009). A Necessary Engagement: Reinventing America's Relations With The Muslim World. Oxford: Princeton University Press. Nanwani, S. (2018). The Burqa Ban: An Unreasonable Limitation on Religious Freedom or Justification Resrriction? Emory International Law Review, Vol. 25 (3), Retrieved http://law.emory.edu/eilr/content/volume-25/issue-3/comments/burqa-ban-limitationreligious-freedom-restriction.html Ruby, T. (2006). Listening to the voices of hijab. Women’s studies International Forum 29(1), 54-66. Retrieved from https://doi.org/10.1016/j.wsif.2005.10.006 Sahar, A. (2014). Burka and Niqab cover their face but not mind. Retrieved from http://theconversation.com/burqa-and-niqab-they-cover-the-face-not-the-mind- 31558 Samovar, L. A., Porter, R. E., McDaniel, R. E., & Roy, S. C. (2016). Communication Between Culture (9th Ed.), Cengage Learning. Stephanie, C. (2014). Anti veiling campaigns in the Muslim world: Gender, Modernism, and the politics of dress, Routledge, Taylor and Francis Group. Stephen,C, L. & Judith, H. (2014). The Origin of Human Multy-model Communication. Philosophical Transection B, The Royal Society Publishing, Vol. 369(1651). Retrieved from https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4123681/ Shoemaker, P.J. & Reese, S.D. (2014). Mediating the Message in the 21st Century: A Media Sociology Perspective (3rd ed.), New York: Routledge. Stephen, H. Jones, Rebecca Catto, Tom Kaden & Elsdon-Baker. (2019). 'That's How Muslims are Required to View the World: Race, Culture and belief in non-Muslims descriptions of Islam and Science, The Sociological Review Foundation, SAGE Publication, Vol. 67, issue 1, Pg 161-177. Retrieved https://journals.sagepub.com/doi/10.1177/0038026118778174 Schick, I. (1990). Representing Middle Eastern women: Feminism and colonial discourse. Feminist Studies, 16(2), 345-380. Retrieved from http://www.jstor.org/stable/3177854 Schmidt, N.A., & Brown, J.M. (2015). Evidence-Based Practice For Nurses: Appraisal And Application of Research (3rd Ed.), Jones & Bartlett Learning. Shirazi, F. (2016). Brand Islam: The Marketing and Comodification of Piety, 1st edition, Austin, University of Texas Press, USA. Sayyid, M. R. (2014). The Muslim dress Islamic or Cultural: Hijab the Muslim Women's Dress, Islamic or Cultural? Lulu Press. Titus Burckhardt. (2009). Art of Islam: Language and Meaning Commemorative Edition, Bloomington, Indiana: World Wisdom. Global Findex. (2017). The World Findex Data Base, The World Bank. Retrieved https://globalfindex.worldbank.org/ Oluga, S. O. (2010). Ambiguity In Human Communication: Causes, Consequences And Resolution, Jurnal Komunikasi, Malaysian Journal of Communication Vol 26: 37 46 635 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 THE INVISIBILITY OF THE ROLES AND FUNCTIONS OF STATE ISLAMIC RELIGIOUS COUNCIL IN MALAYSIA: A CASE STUDY OF PERAK ISLAMIC COUNCIL S. Noor-Kaziemah1 M. Rozaidy2 Raman Noordin3 Rasid Mail4 Nur Shahida Ab Fatah5 1 Faculty of Business, Economic and Accountancy, Universiti Malaysia Sabah (UMS), Malaysia, (E-mail: [email protected]) 2345 Faculty of Business, Economic and Accountancy, Universiti Malaysia Sabah (UMS), Malaysia. Abstract: State Islamic Religious Councils (SIRCs) was established with the purpose to manage Muslim affairs in Malaysia, especially the underprivileged group through improving their social and economic welfare. Despite their significant contributions, there are many criticisms addressed both by public and media on how the SIRCs operate their functions. The critics do not come empty without evidence of the real mismanagement cases reported by the public auditors and media. As scandals are prone to invite negative perceptions from the public, it also eclipses the organisations’ achievements by hyperbolically concentrating on the negative stories. As a result, most literature related to the SIRCs has majorly focused on discussing the issues rather than reporting both sides of the stories, the issues and the achievements of the SIRCs. Hence, throughout the years, the SIRCs have been striving in improving their performances through engaging with many fruitful initiatives, which subsequently have enhanced the SIRCs’ ability to productively serve the Muslim community. The outcomes from the improvements can be seen in many recognition and awards received by the SIRCs. Hence, in highlighting the achievements of the SIRCs it will not only increase the positive perceptions, but it also at the same time will motivate other SIRCs to follow the same footsteps. Thus, the objective of this paper is to discuss the roles and functions of the Perak Islamic Council (PIC) in improving Perak’s Muslim community. The paper starts by highlighting the issues and challenges of PIC in exercising its functions, and the paper continues with a discussion of the efforts undertaken to improve their operations and the achievements gained through the effort. The study utilises a case study method. The study found that PIC has a long history (since 1874) and has achieved many milestones and awards for their excellent performance. Keywords: State Islamic Religious Councils, roles, achievements, management, case study. Introduction State Islamic Religious Councils (SIRCs) was established with the purpose to manage Muslim affairs in Malaysia, especially the underprivileged group through improving their social and economic welfare. SIRCs in Malaysia have long existed before Malaysia gains its independence as a result of the desire to uphold Islam by the Malay Sultans in their respective states. Currently there is a total of fourteen SIRCs have been established, one for each individual thirteen states and one for the three Federal Territories in Malaysia. Ever since their establishments, SIRCs have been facing many criticisms from the public and media on how they operate and carry their functions. Among criticism that they received are 636 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 mismanagement of funds, inefficiency and breach of trust. The critics do not come empty without evidence of the real mismanagement cases reported by the public auditors and media. For instance, two Muslim officials in one of the SIRCs was found guilty due to breach of trust involving RM2 million was sentenced to four years jail (MStar, 2011). In a more recent news, a Chief Executive Officer of one Islamic institution in Malaysia was charged with corruption, allegedly receiving luxurious items since 2010 (Berita Harian Online, 2017). As scandals are prone to invite negative perceptions from the public, it also eclipses the organisations’ achievements by hyperbolically concentrating on the negative stories. As a result, most literature related to the SIRCs has majorly focused on discussing the issues rather than reporting both sides of the stories, the issues and the achievements of the SIRCs. Hence, the objective of this research is to provide a balanced view of both issues and achievements of the SIRCs. The paper proceeds as follows. The next section reviews previous literature and then followed by the research method employed in this research. Next, the paper discusses the research findings, followed by a conclusion. Literature Review The interest in religious institutions have instigated various research studies since many years ago. Prior literature can be found specifically on zakat (see Lubis, Yaacob, Omar, Dahlan and Rahman, 2011; Ab Rahman, Alias & Syed Omar, 2012; Ahmad Razimi, Romle & Erdris, 2016), waqf (Hamdan, Mohd Ramli, Jalis & Haris, 2013; Ab Hasan, Othman, Ibrahim, Md Shah and Mohd Noor, 2015; Yaacob and Nahar, 2017) and baitulmal (see Ab Samad, 2004; Abang Abdul Rahman and Mohammed, 2012; Kasan and Mohsin, 2013; Mohd Nor, 2015). Many of these researches often focus on the efficiency, performance and accountability aspects of the religious institutions (see Ihsan & Adnan, 2009; Mohd Noor, Abdul Rasool, Md. Yusof, Ali and Abdul Rahman, 2015; Sulaiman & Zakari, 2015; Afifuddin and Siti-Nabiha, 2010; Siraj and Ismail, 2015). More commonly, many prior studies have highlighted the issues or challenges experienced by the religious institutions such as a study by Ab Rahman et al. (2012). Their study explores the problems and issues of zakat institutions in Malaysia, while some studies offer suggestion for improvement (Ismail, Salim & Ahmad Hanafiah, 2015; Ahmad Dahlan, Awang & Mahmood, 2015). For example, Ahmad Dahlan et al. (2015) has suggested the usage of e-ZAKAT4U, a system that is built to increase the efficiency of the distribution of zakat among the asnaf with the collaboration several related agencies in Terengganu. Their study found evidence that the usage of the system and with collaboration of mosques as a platform have made zakat distribution more convenient and efficient. However, there is a gap in the literature where less studies have been conducted to highlight the effort and achievements of the religious institutions, especially the SIRCs, in addressing the issues and criticism that they have received. The lack of exposure and the invisibility of their roles, efforts and achievements may lead to a biased view towards these institutions. The situation is worsened when they are frequently being put in the centre of attention when negative issues come forth from the media. Thus, a study that highlights both perspectives is warranted to provide a fair and balanced view of the SIRCs. Hence, the objective of this paper is to highlight both perspectives covering the issues and challenges faced by one of the SIRCs along with their efforts and achievements. 637 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Research Methodology The research utilises a case study approach, centring on Perak Islamic Religious Council & Malay Customs (Perak SIRC). Perak SIRC will be addressed as Perak Islamic Council (PIC) throughout this paper. Semi-structured interview and document reviews were utilised for the data collection. The interview lasted nearly for two hours, recorded and transcribed. The research enriched the research findings through reviewing additional available documents which consists of presentation materials provided by PIC and any other material such as annual reports and other news documentation found in PIC and other websites. Findings and Discussion PIC was successfully established based on the Article VI (1), Part One of the Law of the Creation of the Perak State that clearly states: "The State Religious Head is His Highness, and His Highness would rule that there should be legislation to arrange matters of religion and establish an Islamic Religious Council & Malay Customs to help and advise His Majesty in respect of religious affairs matters and Malay customs. " The State Religious Head has always been the Duli Yang Maha Sultan, which can be traced back to the Pangkor Treaty on 20 January 1874. The Pangkor Treaty outlined that all matters relating to the Islamic Affair and Malay Custom shall be under the jurisdiction of the Malay Rulers. Thus, the Chairman of the Islamic Religious and Malay Customs have complete control in the State at that time and this practice is maintained to this day, bringing a long history of PIC’s role in its Islam community (PIC, n.d.). Therefore, PIC carries two main roles in the administration of Islamic affairs. First, PIC is the advisor of His Majesty in respect of religious affairs matters and Malay customs. Second, PIC consists of different divisions that are responsible for administrative functions that deal with the collection and distribution of zakat, baitulmal and waqf matters. This can be confirmed by the following comment by one of the Deputy Chief Executive Officers of PIC: The ‘Council’(PIC) has two faces (functions). One is the Council who is the policy maker and the other one is the administrative function which is limited to the operations and activities related to zakat, waqf and baitulmal. Usually with limited resources, most of the SIRCs and specifically PIC is a self-funding entity. The main activity of collecting and distributing the fund consumes a huge amount of operation costs. Hence, managing Islamic wealth while at the same time generating income for the sustainability of their operations pose a great challenge for PIC. PIC aims to be creative in generating their income and has come up with an effort to establish a subsidiary company to help them develop their waqf land. Shifting the responsibility to the subsidiary company to fully utilise and develop the waqf land allows PIC to concentrate on their main function to manage the collection and distribution of zakat, waqf and baitulmal funds. The Deputy Chief Executive Officer of PIC further elaborates: The state government has given two land as a waqf for the religious school. It is to be developed and the yield will be included in a trust account for the religious schools; for their needs such as repair and improvement of facilities. How can 638 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 we build the land if we do not have expertise in land development? Therefore, we submit these to our subsidiary as they have expertise in plantation… Our subsidiary has entered into a joint venture with other companies to plant latex clone timber. That is one of the ways in which we connect with our subsidiary, so that we can focus on our functions and take care of our beneficiaries and stakeholders. On top of that, managing Islamic wealth especially zakat and waqf is not an easy task as PIC is subject to Shariah rules. The Shariah rules provide specific rules that outlines the list of the rightful recipients and their allocation. Thus, PIC must take this into consideration and subsequently making the distribution process longer and complex. This has brought them many criticisms, claiming that they are inefficient in the collection and distribution of zakat. The criticism can be further understood in the comment below: For instance, if we received around RM100 million in December. How could we spend RM100 million in just a month? This amount would definitely be carried forward to the next following month. And when people pay so much in December, the collection amount in January will drop. So how do we want to distribute to the asnaf for that month? We had to use the remaining money from December. This is what the public misconceives and claims that we do not distribute the zakat collection efficiently. ... Moreover, we have to be very careful in distributing the zakat collection. Let's say we have set a budget of RM20 million for dialysis purpose, involving 800 patients. If many patients die during that year or if we receive a lot of sponsorship for the dialysis, a surplus would occur and the remaining balance from the RM20 million cannot be spent easily on other things. [Deputy Chief Executive Officer, PIC] Hence, it is clearly evidenced by the comments that the operation of PIC and the distribution of zakat may not seem as easy as the public thought it would be. Other than they have to strictly follow the Shariah rules, they also face several limitations such as huge operation costs and lack of human resources to conduct such big operations. However, PIC has taken the public criticism as a serious matter and resulting of them to undertake the effort to continue improving their operations through several initiatives. One of the most notable effort is by developing i-Syura, an innovation product by PIC consisting of a management system of zakat distribution. The system is intended to improve the application of asnaf in requesting zakat assistance, further aiming for a better and efficient service delivery towards Muslim community in Perak. i-Syura has received Anugerah Zakat Kebangsaan (Inovasi Terbaik – Agihan) 2017, which is an award that recognises the best zakat distribution system in Malaysia (PIC, 2018, 2019). The function of the system is further elaborated below: The i-Syura system is for zakat distribution. It starts with the applicant filling out the application form manually and then, we will enter it into the system. Applications are made manually because an applicant may submit multiple applications at once. The i-Syura system can keep track of the status of the application as well as the approved amount and date of payment. This is why PIC develops this system and this system covers all phases from the application, approval until the payment phase. [Deputy Chief Executive Officer, PIC] 639 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Last but not least, PIC also faces uncertainty in owning some of the assets given to them, especially by the government. The government has given several lands to PIC in which most of these lands are gazetted land. Therefore, there is no grant acquired by PIC for this type of land, consequently hampering the future development of the land. This issue is stressed by the Deputy Chief Executive Officer of PIC in the following comment, further jeopardising their strategic plan of owning RM1 billion of asset in 6-year period: Some of the lands are from government and individuals. If we get from the individuals, it is easy because the land has a grant and its property is guaranteed whereby the PIC is the owner or trustee (for waqf). But, the government gave us land in the form of a gazette. Therefore, we are concerned and have no guarantee. If there is a land acquisition, for instance for a railway construction, we will not get any compensation because the gazetted land is considered as a government land. Therefore, we have been conducting a two-year meeting with several agencies involved and we have proposed that all these lands to be converted into grants. Alhamdulillah, the proposal has been accepted and finally later, all lands such as grave and mosque land will have their respective grants. Therefore, by reaching upon the said agreement, PIC believes that the future development on the said land would be beneficial and could help them to sustainably contribute towards the social and welfare of the Islam community in Perak. Inclusive of what have been discussed above, more issues or challenges faced by PIC and the efforts taken by them to improve as well as the achievements obtained by PIC are clearly summarised in Table 1. Table 1: Summary of Issues and Challenges and the Effort and Achievements of PIC. Issues/Challenges Huge operation costs Effort and Achievement Establishment of a subsidiary company (private company) to develop waqf land for specific purposes such as education and mosque welfare. Income generation responsibility is shifted to the subsidiary company allowing PIC to focus on other matters. 640 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Inefficiency of zakat collection and distribution Provide various payment methods to encourage zakat collection such as through the counter, agent, FPX or online banking. With Sistem e-Potongan Zakat Berjadual (e-PZB), PIC won the top three innovation project for the state level in 2015 (PIC, 2015). PIC also won Anugerah Zakat Kebangsaan 2016 (Inovasi Zakat Terbaik – Kutipan) in 2016, which is a national award for the best zakat distribution (PIC, 2017). Development of i-Syura system to improve zakat distribution. iSyura is recognised as the best innovative zakat distribution system at the national level in 2017 (PIC, 2018, 2019). Table 1.1: Total of Zakat Collection and Distribution by PIC (2013-2017)* Year Collection +/- (%) Distribution +/- (%) 2013 109.82 mil 101.64 mil 2014 120.04 mil  9.3% 126 mil 24.0% 2015 136.31 mil 13.6% 177.14 mil 40.6% 2016 151.18 mil 10.9% 136.05 mil 23.2% 2017 170.80 mil 12.9% 150.89 mil 10.9% Source: Perak Islamic Council Annual Reports (2014, 2016, 2017, 2018) *Total zakat collection and distribution by PIC for the past 5 years show a constant increasing trend. Uncertainty of asset Reached an agreement with the related government agencies to ownership hampers convert the gazetted land and acquire a grant for every land given future land development to PIC. Conclusion Throughout the years, PIC has a long history which can be traced back to 1874 and PIC has strived in improving their performances through engaging with many fruitful initiatives, subsequently enhancing its ability to productively serve the Muslim community. The outcomes from their improvements can be seen in many recognition and awards for their continuous excellent performance. Hence, the study hopes that the findings of this research may able to shed a light not only on the negative issues and challenges experienced by PIC, but also highlighting the efforts taken by them to continue improving its day-to-day operation. This is not only to increase the positive perceptions of the public, but also at the same time may motivate other SIRCs to follow similar footsteps in enhancing their operations and performance. Future study may incorporate a larger number of SIRCs to gain a better picture and understanding of other achievements by other SIRCs. Acknowledgment The authors acknowledge the financial support of FRGS fund (FRG0442-SS-1/2016: Islamic corporate governance practice: Comparative case studies between corporated and non-corporated Baitulmal in Malaysia) from the Ministry of Education Malaysia. In addition, a special acknowledgment to Perak Islamic Council for their assistance, making this research workable. 641 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 References Ab Hasan, Z., Othman, A., Ibrahim, K., Md Shah, M.A.M. & Mohd Noor, A. H. (2015). Management of Waqf Assets in Malaysia. International Journal of Nusantara Islam, 3(1), 59-68. Ab Rahman, A., Alias, M. H., & Omar, S. M. N. S. (2012). Zakat institution in Malaysia: Problems and issues. Global Journal of Al-Thalaqah, 2(1), 35-42. Ab Samad, N. A. (2004). Baitulmal in Terengganu and its contributions for Islamic da’wah (Degree Dissertation). Retrieved from http://ddms.usim.edu.my/handle/123456789/5078 Abang Abdul Rahman, D.H. & Mohammed, M.O. (2012). The role of Baitulmal towards the education of poor Muslims in Sarawak. Journal of Contemporary Issues and Thought, 2, 6981. Afifuddin, H. B., & Siti-Nabiha, A. K. (2010). Towards good accountability: The role of accounting in Islamic religious organisations. World Academy of Science, Engineering and Technology, 66, 1133-1139. Ahmad Dahlan, A. R., Awang, S. N., & Mahmood, A. (2015). e-ZAKAT4U program: enhancing zakat distribution system by merging with network-of-mosque (NoM). International Journal of Management and Commerce Innovations, 3(1), 264-268. Ahmad Razimi, M.S., Romle, A.R. & Muhamad Erdris, M.F. (2016). Zakat management in Malaysia: A review. American-Eurasian Journal of Scientific Research, 11(6), 453-457. Berita Harian Online (2017, July 19). CEO, pegawai Zakat Pulau Pinang didakwa rasuah. Retrieved from https://www.bharian.com.my/berita/kes/2017/07/303661/ceo-pegawaizakat-pulau-pinang-didakwa-rasuah Hamdan, N., Mohd Ramli, A., Jalil, A., & Haris, A. (2013). Accounting for waqf institutions: A review on the adaptation of fund accounting in developing the Shariah-Compliant financial reports for mosque. In World Universities’ Islamic Philanthropy Conference (Vol. 4). Ihsan, H., & Adnan, M. A. (2009). Waqf accounting and the construction of accountability. In International Conference in Waqf Laws and Management: reality and propects. Kuala Lumpur. Ismail, C. Z., Salim, N. J., & Hanafiah, N. J. A. (2015). Administration and management of waqf land in Malaysia: Issues and solutions. Mediterranean Journal of Social Sciences, 6(4), 613. Kasan, H., & Mohsin, A. J. (2013). Impact of Poverty on Quality of Health Among the Recipients of Baitulmal Aids. World Applied Sciences Journal, 24(6), 703-707. Lubis, M., Yaacob, N. I., Omar, Y., Dahlan, A., & Rahman, A. (2011, April). Enhancement of zakat distribution management system: case study in Malaysia. In International Management Conference 2011 Proceedings (pp. 1-10). University Sultan Zainal Abidin. Mohd Noor, A.H., Abdul Rasool, M.S., Md. Yusof, R., Ali, S.M., & Abdul Rahman, R. (2015). Efficiency of Islamic institutions: Empirical evidence of zakat organisations’ performance in Malaysia. Journal of Economics, Business and Management, 3(2), 282-286. Mohd Nor, R. (2015). Success Factors for Baitulmal Management during the Reign of Caliph Umar ibn Abdul Aziz. Open Journal of Social Sciences, 3, 90-94. MStar (2011, February 24). Pecah Amanah MAIWP: Hukuman Penjara Empat Tahun Dua Lelaki Dikekalkan Retrieved from https://www.mstar.com.my/lokal/semasa/2011/02/24/pecahamanah-maiwp-hukuman-penjara-empat-tahun-dua-lelakidikekalkan/#kvuDYvOQWVB94hBx.99 Perak Islamic Council (PIC) (2015, October 12). Projek Inovasi e PZB Tersenarai Anugerah Berprestij Negeri Perak. Retrieved from http://www.maiamp.gov.my/maiamp2/index.php/en/info/news/251-projek-inovasi-epzb.html 642 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Perak Islamic Council (PIC) (2014). 2013 Annual Report. Retrieved from http://www.maiamp.gov.my/maiamp2/index.php/en/info/download/category/17-laporantahunan-maipk.html Perak Islamic Council (PIC) (2016). 2015 Annual Report. Retrieved from http://www.maiamp.gov.my/maiamp2/index.php/en/info/download/category/17-laporantahunan-maipk.html Perak Islamic Council (PIC) (2017). 2016 Annual Report. Retrieved from http://www.maiamp.gov.my/maiamp2/index.php/en/info/download/category/17-laporantahunan-maipk.html Perak Islamic Council (PIC) (2018). 2017 Annual Report. Retrieved from http://www.maiamp.gov.my/maiamp2/index.php/en/info/download/category/17-laporantahunan-maipk.html Perak Islamic Council (PIC) (2019, June 21). MAIPk Terima Anugerah Zakat Kebangsaan (Inovasi Terbaik – Agihan). Retrieved from http://www.maiamp.gov.my/maiamp2/index.php/en/info/news/1010-maipk-terimaanugerah-zakat-kebangsaan-inovasi-terbaik-%E2%80%93-agihan.html Perak Islamic Council (PIC) (n.d.). Perak Islamic Religious Council & Malay Customs (MAIPK) History of Establishment. Retrieved from http://www.maiamp.gov.my/maiamp2/index.php/en/corporate/maipk-s-history.html Siraj, S.A., & Ismail, Y. (2015). Strategic planning and accountability of waqf management in Malaysia, 1-26. Sulaiman M, Zakari M (2015). Efficiency and effectiveness of waqf institutions in Malaysia: Toward financial sustainability. In H A El-Karanshawy et al. (Eds.), Access to finance and human development – Essays on zakah, awqaf and microfinance. Doha, Qatar: Bloomsbury Qatar Foundation. Yaacob, H., & Nahar, H. S. (2017). Investigating Awqaf Management, Accounting and Investment Practices in Malaysia: The Case of a State Religious Institution. GJAT, 7(1), 59-70. 643 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 KEINTEGRITIAN ILMU SENI SILAT CEKAK MALAYSIA : ILMU BERINTEGRITI PAKAIAN INSAN BERINTEGRITI Ariffin Haron1, 5, Nur Hidayah Sazali2, 5, Abdul Hakim Ab Majid3,5, Mohd Hafiz Jamil4, 5 1 Peguambela & Peguamcara Mahkamah Tinggi Malaya (Emel : [email protected]) Pusat Pengajian Sains Kimia, Universiti Sains Malaysia Pulau Pinang (Emel : [email protected]) 3 Assistant Architect, Infinion Architect (Emel : [email protected]) 4 Setiausaha Agung & Ahli Lembaga Pelajaran & Tatatertib (LPT) Persatuan Seni Silat Cekak Malaysia 5Persatuan Seni Silat Cekak Malaysia (PSSCM) 2 Abstrak: Kaitan antara ilmu dan amal dikiaskan seumpama sepohon pokok - ilmu itu pokok dan amal itu buahnya. Ilmu yang tidak mendorongkan amal kebajikan adalah seperti pokok yang tidak berbuah, tiada hasil, dan tiada berfaedah. Teori keintegritian sesebuah bangunan merujuk kepada keutuhan dan keteguhan yang terhasil daripada keterikatan antara setiap bahan binaan yang terjamin berkualiti tinggi serta kesepaduan setiap komponen bangunan tersebut. Keintegritian seseorang insan pula merujuk kepada kemulian akhlak, budi pekerti terpuji dan sikap sanggup, mampu serta bertanggungjawab menggalas amanah sebagai khalifah Allah SWT di muka bumi ini dengn melakukan amal kebajikan sebagai insan yang ampuh jati dirinya. Keintegritian ilmu menggabung kedua-dua aspek keintegritian sesebuah bangunan dan keintegritian seseorang insan tersebut. Setelah menerima mandat dan syarat menjadi guru Seni Silat Cekak Malaysia (SSCM), Ustaz Haji Hanafi Haji Ahmad mengkaji dan menapis segala jenis silat untuk disesuaikan dengan tujuan bersilat dan sejajar pula dengan peraturan agama Islam. Tujuan sebenar bersilat adalah untuk memupuk sifat kemanusiaan - berani mempertahankan diri dan hak kebenaran. Berani berdiri lurus menghadapi sebarang cabaran dan halangan hidup. Bersilat bukan bertujuan menjadi gagah, bengis, menceroboh hak dan kesejahteraan orang lain atau mengganas seperti binatang. Ilmu SSCM bertujuan murni dan dibina sejajar dengan peraturan agama Islam yang suci. SSCM bukan silat semata-mata silat. Pengamal SSCM terasuh menjadi insan berintegriti “makan cekak” bertangungjawab mengerjakan amal kebajikan.Ustaz Haji Hanafi Haji Ahmad mengenengahkan SSCM kerana kepentingan kebudayaan Melayu, menimbulkan pusaka Melayu yang asli lagi bertanggungjawab (berintegriti) agar mutu seni warisan ini dapat dibanggakan. Maka kami, pengamal SSCM, terasa terpanggil untuk menyumbang ke arah merealisasikan hasrat beliau dengan mengusahakan kertas kerja ini secara akademik. Kertas kerja ini mengambil pendekatan tinjauan teoritis. Teori-teori integriti dominan diteliti dan dirumuskan. Kemudian sifat-sifat keintegritian ilmu SSCM dikemukakan dengaan dalil-dalil dan hujah-hujah sewajarnya menepati syarat-syarat kajian akademik. Mudah-mudahan beransur tercapai hasrat Ustaz Haji Hanafi Haji Ahmad menimbulkan ilmu pusaka warisan Melayu yang asli lagi bertanggungjawab (berintegriti). Ilmu Seni Silat Cekak Malaysia berintegriti sebagai pakaian insan berintegriti seorang insan yang “makan cekak”. Kata Kunci : Integriti, Amal Kebajikan, Makan Cekak, Berani, Peraturan Agama Islam Dan Pusaka Warisan Pendahuluan Penulisan kertas kerja ini bertujuan mendokumentasikan ilmu Seni Silat Cekak Malaysia (SSCM) sebagai ilmu pusaka warisan Melayu yang asli dan mampu mengajar dan mengasuh pengamalnya “makan cekak” menggalas amanah Illahi sebagai khalifah Nya di muka bumi ini. Tujuan penulisan 644 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 kertas kerja ini menepati salah satu matlamat Persatuan Seni Silat Cekak Malaysia (PSSCM): iaitu untuk ‘menghidupkan, memperkenalkan pusaka bangsa yang merupakan seni kebudayaan keturunan yang hampir dilupakan’ [10]. Kertas kerja ini membentang secara teoritis berlandaskan dalil kajian literatur dan hujah menurut akal yang sihat persoalan keintegritian tiga (3) perkara: pertama, ilmu SSCM; kedua, pengamal ilmu SSCM; dan ketiga Persatuan SSCM. Seterusnya, dihuraikan saranan utama kertas kerja ini: Ilmu berintegriti melahirkan insan berintegriti bergerak dalam persatuan berintegriti. Penulis kertas kerja ini adalah ahli-ahli aktif PSSCM yang terlibat dalam pentadbiran PSSCM, di peringkat Pusat dan Cawangan, dan dalam pengajaran SSCM sebagai Tenaga Pengajar yang diamanahkan oleh Guru Utama. Kertas kerja ini menerap kaedah kajian “pemerhatian peserta” (participant observation) seperti yang lazim digunakan oleh ahli antropologi mendokumentasikan budaya kehidupan kaum asli hidup terasing daripada masyarakat umum. Kertas kerja ini melahirkan dalam tulisan ilmiah pengalaman penulis sebagai pelajaran dan seterusnya sebagai pengajar dan pentadbir persatuan menjelaskan kefahaman mengenai ilmu SSCM. Dari sudut bahasa, “integriti” berasal daripada perkataan “integer”; bermaksud menyeluruh, sempurna dan kesatuan yang teguh. Dari sudut istilah, atau konsep, integriti merujuk kepada kualiti unggul yang wujud secara keseluruhan dan padu berlandaskan etika dan pencerminan etika dalam tindakan [11]. Kata kunci pentakrifan istilah integriti adalah “etika” yang bererti prinsip moral (atau akhlak) atau nilai-nilai akhlak atau tingkah laku yang menjadi pegangan seseorang individu atau sesuatu kumpulan (persatuan, pekerjaan dan lain-lain) [5]. “Kualiti unggul” merumuskan berberapa sikap dan sifat murni mulia pada seseorang individu atau sesuatu kumpulan yang terserlah pada setiap gerak geri tingkah laku kelakuan perbuatan seseorang individu bersendirian ataupun berkumpulan. Ringkasnya, istilah “integriti” yang dimaksudkan adalah sikap dan sifat murni mulia berteraskan pegangan, pendirian, menyeluruh, sempurna dan kesatuan yang teguh. Islam menawarkan cara hidup murni mulia berteraskan pegangan, pendirian, menyeluruh, sempurna dan kesatuan yang teguh. Islam menjadikan akhlak mulia sebagai asas erti istilah integriti dikaitkan dengan kejujuran, pegangan teguh, keimanan dan budi pekerti mulia berteraskan ketakwaan kepada Allah SWT secara menyeluruh, sempurna dan kesatuan yang teguh. Ciri-ciri akhlak mulia contoh tauladannya terdapat pada para rasul. Empat (4) sifat wajib bagi pada rasul adalah shiddiq, amanah, tabligh, dan fathanah [8]. Shiddiq ertinya, “benar” (tidak dusta) pada sekalian perkataan dan pekerjaan. Amanah ertinya, “kepercayaan” (tidak khianat), terpelihara daripada mengerjakan segala barang yang ditegah dan jika makruh, dan khilafur pula sekalipun, pada zahir dan batin. Tabligh ertinya, “menyampaikan” (tidak menyembunyikan) yang disuruhkan menyampaikan kepada yang berhak. Fathanah ertinya, “cerdik” (tidak bodoh) dengan kira-kira ada kuasa atas menghentikan perkataan segala lawan berhujah dan membatalkan dakwa yang batil [14]. Selanjutnya, dibentangkan dalil dan hujah menyokong saranan bahawa ilmu SSCM, insan pengamal SSCM dan Persatuan SSCM, ketiga-tiga-nya berintegriti menepati takrif istilah integriti yang dirumuskan. Persatuan dikiaskan seumpama sebuah bangunan memandangkan persatuan, seperti sebuah bangunan, adalah struktur terbentuk daripada gabungan berbagai bahagian dan bahan. Pengertian menyeluruh, sempurna dan kesatuan yang teguh lebih jelas terpandang bila dikiaskan kepada sesebuah bangunan. Sesebuah bangunan jika dikatakan berintegriti, maka ianya adalah utuh dan 645 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 teguh terhasil daripada keterikatan antara setiap bahan binaan yang terjamin berkualiti tinggi serta kesepaduan setiap komponen bangunan tersebut. Ilmu Berintegriti Ilmu berintegriti, ilmu bermanfaat atau bermakna, mengasuh insan berakhlak mulia beramal soleh berbakti demi agama, bangsa dan negara secara menyeruh, sempurna dan menyatukan. Ilmu berteraskan ajaran Islam, berteraskan keimanan mentauhidkan Allah, diyakini seluruh orang Islam umumnya, menepati segala tuntunan unsur-unsur ilmu berintegriti. Ilmu SSCM berteraskan ajaran Islam. Selepas dimandatkan menjadi guru SSCM, Y.M. Guru Utama dan Pengasas Agung PSSCM, Ustaz Haji Hanafi Bin Haji Ahmad, tidak terus berpuas hati setakat itu sahaja. Dengan pengalaman sejak usia lapan belas (18) tahun, dalam seni silat dan kebatinan Islam (ilmu tauhid) sejati beliau meneruskan dengan melakukan kajian dan menapis segala seni silat untuk disesuaikan dengan tujuan bersilat dan sejajar pula dengan peraturan agama Islam. Dengan menjadikan Islam sebagai teras dasar asas ilmu SSCM ianya adalah visi PSSCM untuk ‘mendaulatkan Seni Silat Melayu yang asli, khususnya Seni Silat Cekak Malaysia, dan membersihkan alam persilatan Melayu daripada segala unsur tahyul dan khurafat yang tidak sesuai dengan iktikad Islam’, selari dengan matlamat penubuhan PSSCM sepertimana yang termaktub di dalam perlembagaan PSSCM [9] iaitu untuk ‘membasmi dan menentang tahyul dan khurafat yang tidak sesuai dengan iktikad Islam’ dan ‘menanamkan semangat dan roh Islam sebagai pegangan bagi menghadapi apa jua headaan’. “Cukuplah bagi kita untuk memahami bahawa ilmu, menurut faham Islam, adalah suatu kesatuan yang mempunyai dua wajah yang dapat dibahagikan kepada dua perkara yang jelas; yang satu merujuk kepada pengenalan dan yang satu lagi kepada pengetahuan. Yang melengkapsempurnakan ilmu, dengan memperkenalkan kepada diri batas kegunaan serta had ma’nawi pengetahuan serta pengenalan diri terhadap sesuatu perkara atau hal yang diketahui dan dikenali olehnya, adalah hikmah”. [13] Permulaan Ilmu mengenali akan sesuatu perkara atau hal. Kemudian, diketahui akan sesuatu perkara atau hal itu. Setelah mengenali dan mengetahui barulah akan sampai pada hikmah sesuatu perkara atau hal itu. Dengan hikmah dikenali dan diketahui akan “batas kegunaan serta had ma’nawi” ilmu. Hikmat bermaksud “ilmu yang bermanfaat” [17] bukan sahaja kepada yang mengamalkan ilmu itu tetapi juga kepada mereka yang berkaitan dengan pengamal dan amalan kebajikan tersebut. Sembahyang, sebagai contohnya, pada peringkat permulaan, dikenali akan rupa-bentuk perbuatan itu, seperti umpama cucu berumur dua/tiga tahun meniru datuknya mendirikan sembahyang. Cucu itu tentunya belum boleh dikatakan tahu sembahyang. Setelah dewasa dipelajarinya akan syaratsyarat dan rukun sembahyang barulah boleh dikatakan dia tahu sembahyang. Kemudian dia mengerjakan sembahyang, mengamalkan ilmu yang diperoleh, akan sampailah dia kepada hikmah sembahyang mendapat faedah manfaat hasil amalannya itu. Sembahyang yang dikerja secara ikutan dengan tidak mengetahui, tiada pengetahuan, tidak akan menghasilkan sebarang faedah manfaat. Ilmu berma’na menghasilkan faedah manfaat bagi mereka yang istiqamah mengamalkannya. Hikmah itu ilmu yang berma’na; ilmu yang diamal dan diperolehi faedah manfaat daripadanya. Sebenar-benar ‘ilmu adalah tibanya ma’na ke dalam diri dan tibanya diri kepada ma’na, keduanya serempak.’ [13] “Tibanya ma’na ke dalam diri” bermaksud diperolehi hikmah akan sesuatu perkara atau hal itu; dan “tibanya diri kepada ma’na” bermaksud diperoleh faedah manfaat hasil istiqamah mengamalkan ilmu yang lengkap serta sempurna. 646 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Pada lahirnya dinamakan Silat Cekak dan pada batinnya dinamakan Silat Gerak sepadan dengan kitab Allah yang diturunkan kepada Nabi Muhammad S.A.W., dinamakan Quran, pada lahirnya, dan dinamakan Furqan, pada batinnya. Yang lahir itu pengenalan dan pengetahuan; dan yang batin itu, hikmah yang terkandung. Pada lahirnya, SSCM diajar secara akedamik atau ilmiah sesuai dengan gerak geri normal manusia dengan menggunakan pancaindera yang sempurna berdasarkan fikiran yang sihat dan jiwa yang tenang. Pada batinnya, SSCM mengasuh secara mentauhid kepada Allah di dalam gerak geri supaya tidak takbur, bengis dan sombong. Diajar mengenali dan mengetahui silat dan diasuh mencapai hikmah mentauhidkan Allah. Maka asuhan batin Silat Cekak adalan Ilmu Tauhid. Ajaran SSCM bebas daripada segala unsur tahyul dan khurafat yang tidak sesuai dengan iktikad Islam. Sambil mengajar silat penuntut SSCM diasuh menjadi berani, bersikap manusia biasa; bukan bersikap bengis-buas seperti binatang liar. Hikmahnya, berani kerana habis takut hanya bagi Allah; bertaqwa, bergantung penuh tetap hanya-sanya kepada Allah. Ditunjuk ajar berdiri lurus, tidak mengelak ke kiri ke kanan dan tidak berundur melangkah ke belakang, apabila menghadapi sebarang serangan atau menyerang musuh menceroboh; pada hikmahnya, bererti berpendirian, beriktiqad. Tiga segerak merujuk kepada lahirnya bererti pergerakan dua tangan dan satu kaki; pada batinnya atau hikmahnya, bererti jujur, ikhlas. Pendirian, pegangan atau iktiqad, SSCM mengikut mazhab Asy’Ariyah: “segala macam perbuatan (kejadian dan peristiwa) pada hakikatnya, adalah perbuatan Allah. Akan tetapi bagi hamba, masih ada yang dinamakan ‘usaha dan ikhtiar’. Namun sebenarnya usaha ikhtiar itu sendiri menurut paham ini, tidak memberi bekas (tidak menentukan). Pada usaha ikhtiar inilah ‘ta’aluk hukum syarak’ (berlakunya hubungan perintah dan larangan) tetapi Allah jualah yang memberi bekas.” [12] Seseorang yang mempelajari Silat Cekak yang “sampai pada pengertiannya kepada pergerakan”, “mentauhid kepada Allah dalam gerak-geri”, faham bahawa yang sebenar-benarnya menggerakkan adalah Allah seperti dalam lafaz ikrar pengakuan bermaksud “tiada daya dan tiada upaya kecuali dengan kehendak dan kekuasan Allah”. Pendirian ini hendaklah dipegang teguh tetap pada hati, diikrarkan jelas nyata pada lisan dan dibenarkan yakin tanpa ragu-ragu pada perbuatan “baharulah tahkik pada ilmu silat yang sebenarnya. Jika tidak ia hanya dapat kulit sahaja. Sesudah tahkik seseorang itu maka barulah ia sampai kepada GERAK yakni, makan segerak (makan gerak dalam gerak) dan dapat menentang musuh samada yang dapat dilihat atau tidak, disedari atau tidak, terang atau dalam gelap. Bila peringkat ini tercapai baharulah ia sampai ke “MAKAN CEKAK” [16]. Seni pada nama SSCM bererti gerak geri halus, gerak jiwa. Gerak mereka yang telah tahkik pada ilmu silat yang sebenarnya. Mereka yang sampai pada peringkat ‘mentauhid kepada Allah dalam gerak-geri’. Seni ialah kurnia Allah yang datang dari dalam diri sendiri, iaitu bakat pada diri sendiri, dan tidak dapat dengan belajar sahaja. Seni ialah bakat asli yang jika diasuh dan dididik akan mencapai kebolehan istimewa, tetapi yang tidak berbakat tetapi ada kemahuan hanya mencapai sekadar ‘dapat’ sahaja. ‘Dapat’ mengenali dan mengetahui silat; tetapi tidak sampai kepada hikmahnya, batin ilmu silat. [16] Pada adatnya, dan yang munasababnya, kurnia Allah tertentu bagi mereka yang ta’at ikhlas mengikut suruhan Nya dan menjauhi larangan Nya. Mereka yang berjuang, berjihad, menegakkan syiar Islam. Memartabatkan budaya Melayu berteraskan agama Islam. Maka wasilah, jalan, penuntut SSCM usaha dan ikhtiar bagi mendapat kurnia Allah jalan syariat - mengikut akan nabi Muhammad s.a.w. Firman Allah Ta’ala, Ayat 31 Surah Ali ‘Imran bermaksud: “Katakan, (Muhammad), Jika kamu mencintai Allah, ikutilah aku, nescaya Allah mencintaimu dan mengampuni dosa-dosamu. Allah Maha Pengampun, Maha Penyayang.” [2] 647 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Setiap muslim mukallaf diwajibkan fardhu ‘ain menuntut tiga bidang ilmu agama Islam. Pertama: Ilmu Tauhid atau ilmu Usuluddin atau ilmu Aqidah; Kedua: Ilmu Syariat atau ilmu Furu’ atau ilmu Fiqh; Ketiga: Ilmu Batin atau ilmu Suluk atau ilmu Tariqat atau ilmu Tasawuf. [15] Ilmu Usuludin/Tauhid menyatakan perihal rukun Iman. Ilmu Syariat memperjelaskan rukun Islam. Ilmu Tasawuf mendedahkan perihal sifat kecelaan pada hati yang hendaklah dihapuskan dan diganti dengan sifat-sifat kebaikan. Ilmu tiga serangkai ini, syariat, tauhid dan tasawuf, jangan dipisah-pisahkan. Seseorang muslim beramal kebajikan taat mengerjakan tuntutan rukun Islam berpandukan ilmu syariat. Namun, amalannya tidak diterima Allah jika tidak dia memahami dan berpendirian teguh tetap seratus peratus menyakini rukun iman berpandukan ilmu tauhid. Kesempurnaan Islam dan Iman hanya tercapai apabila hati dibersihkan berpandukan ilmu tasawuf. Mereka yang sampai ke peringkat kesempurnaan Islam dan Iman dikatakan berada di makam, kedudukan, Ihsan. Cukup bagi penuntut SSCM mengenali Allah, makrifatullah, dengan mengaji Ilmu Tauhid. Mengaji sifat yang wajib, mustahil, dan harus bagi Allah. “Bermula “Ihsan” itu [ialah] berbuat baik, dengan bahawa ikhlas oleh seseorang pada segala taatnya, iaitu kita beribadat akan Allah Ta’ala padahal seolah-olah kita melihat akan Dia. Maka tiada patut bahawa berpaling kita kepada yang lainnya dengan batin atawa zahir, padahal mengetahui kita bahawasa[nya] Allah Ta’ala melihat akan kita. Maka malu kita pada ketika itu, bahawa lalai kita di dalam ibadat [kepada-]Nya. Dan Ihsan ini syarat bagi kesempurnaan Islam dan Imam. Maka tidak sempurna kedua-[dua]nya melainkan dengan dia.” [14] Penuntut SSCM berada dalam perjalanan “menyucikan amalnya itu daripada ujub dan riak dan daripada kasih akan dunia dan daripada hasad dan daripada membesarkan akan diri dan barang sebagainya daripada segala maksiat yang di dalam hati itu. Penuntut SSCM adalah seorang mukhlis yakni orang yang menyucikan amalnya daripada sesuatu yang lain daripada Allah Ta’ala dan semata-mata qasadnya itu ikhlas bagi Allah Ta’ala. Mereka yang telah sampai dan yang telah suci bersih amalnya itu dipanggil mukhlas).” [15] Penuntut SSCM adalah mukhlis bukan mukhlas. Insan Berintegri Wajiblah menjaga diri sendiri Menerima amanah Tuhan Rabbi Supaya menjadi mukmin sejati Demi menegak Islam yang suci (Y.M. Ustaz Haji Hanafi bin Haji Ahmad (1976). Pantun SSCM) Wasilah, jalan, SSCM menjadi mukmin sejati adalah jalan syariat; taat mengikut suruhan melakukan amal kabajikan, jalan ibadat. Berkata Iman Al-Ghazali; “Hal ibadat telah cukup kami pikirkan, telah kami teliti jalannya dari awal hingga akhirnya yang diidam-idamkan oleh para penempuhnya. Ternyata suatu jalan yang amat sukar, banyak tanjakan-tanjakan (pendakian-pendakiannya), sangat payah, dan jauh perjalanannya, besar bahayanya, tidak sedikit pula halangan dan rintangan-rintangannya, samar di mana tempat celaka dan akan binasa, banyak lawan dan penyamunnya, sedikit teman dan penolongnya.” [1] Hanya insan berintegriti yang tersemai benih tauhid dan berpakaian ilmu berintegriti, mampu menempuh perjalanan ini. Ilmu, pengenalan dan pengetahuan, perlu dipelajari untuk beramal ibadat. Kemundian ilmu yang dipelajari hendak dikaji dengan halus secara amali untuk mendapat 648 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 hikmahnya atau seninya. Berikut dibentang huraian ringkas hikmah yang terdapat dalam ilmu SSCM. Belajar boleh tamat. Mengkaji sepanjang hayat. Kemampuan mengkaji berbeza-beza mengikut bakat masing-masing. Pertamanya, penuntut SSCM dikehendak yakin akan ilmu yang dipelajari dan yang akan dipakai, diamalkan, bermanfaat dan tinggi nalainya. Dengan ilmu ini mampu menjaga diri sendiri, menerima amanah Tuhan Rabbi dan menjadi mukmin sejati demi menegak Islam yang suci. Telah berkata Yang Mulia Ustaz Haji Hanfi Bin Haji Ahmad: “Saya telah mengkaji perkataan ‘cekak’ ini dengan mendalam. Saya pasti perkataan cekak ini bertalian erat dengan tatabahasa Melayu “makan cekak” yang bermakna berkesanggupan serta bertanggungjawab dalam menjalankan sesuatu tugas. Dalam bahawa Bawean cekap bererti keras. Silat cekak bererti silat keras atau lebih tepat tetap pendirian dan sanggup bertanggungjawab. Dalam bahasa Minangkabau, cekak bererti “bergaduh” iaitu perkataan “berchakak”. Jadi silat cekak bererti silat yang boleh dibawa bertarung untuk mempertahankan diri. Jelas, dari segi asal perkataan, cekak sesuai dikaitkan dengan seni mempertahankan diri yang bertanggungjawab. Maka itu ia dinamakan silat cekak.” Oleh itu, berkesanggupan serta bertanggungjawab dalam menjalankan sesuatu tugas adalah aset bagi insan berintegriti. Penuntut ilmu SSCM diajar berdiri lulus semasa menanti serangan dan juga semasa menyerang. Sikap berdiri lurus hanya terdapat pada ilmu SSCM. Ilmu bela diri lain bersikap berkuda-kuda semasa menanti atau menyerang. Sikap berdiri lulus menjadi asas terdirinya ilmu SSCM. Tenaga pengajar menerangkan; “Berdiri lurus seperti orang mendirikan sembahyang. Badan normal ikut fitrah, sifat semulajadi, bakat, pembawaan, masing-masing. Jangan tegang keras. Kaki jangan terbuka luas atau terlalu sempit. Ikut pembawaan masing-masing. Hikmah berdiri lurus menanti dan menyarang adalah: (1) lawan tidak tahu muslihat; (2) tidak penat; (3) berdiri tegap, kukuh dan kuat, berbanding berdiri berkuda-kuda; (4) mudah bergerak; (5) sentiasa bersedia; dan (6) lawan tidak nampak bila bersedia.” “Adapun berdiri betul/lurus maka iaitu adalah tubuhmu (zahir) dan hatimu (batin) itu seolah2 berdiri dan berkhidmat di hadapan hadrat Allah ‘Azza wa Jalla. Maka hendaklah kepalamu dan segala anggotamu itu tunduk serta dengan kehinaannya dan berlepas hatimu itu daripada kebesaran dan kemegahan dan takabur dan hendaklah dengan ingatkan di dalam hatimu itu bahawasanya Allah Ta’ala melihat ia akan kelakuanmu itu dan melihat ia segala yang di dalam hatimu itu maka hendaklah engkau berdiri itu seperti di hadapan raja2 yang besar dan hendaklah engkau malu pada ketika itu akan Allah Ta’ala seperti malu daripada raja itu serta haibah daripadanya atau malu engkau daripada orang yang saleh2 dan orang yang besar2 daripada kaummu.” [15] Berdiri Lurus adalah sikap seorang panglima berIman. Seorang yang mentauhid kepada Allah dalam setiap gerak-geri. Seorang insan berintegriti setiap amalan tingkah-laku perbuatannya tetap teguh tepat bergantung hati sepenuhnya kepada Allah dan tidak angkuh bongkak sombong menunjukkan kehebatan dirinya sendiri. Tiada ajaran atau latihan menjanakan tenaga batin dalam ilmu SSCM. Malah tiada ajaran atau latihan membina tenaga jasad. Ilmu SSCM berpegangkan dasar: “Pergerakan seni silat adalah halus. Ahli-ahli seni silat yang asli memahami pergerakan halus (berdenyut dalam istilah silat), berdasarkan pergerakan yang menurut bukan yang membangkang. Pergerakan yang membangkang memerlukan tenaga yang kuat justru ianya sejenis sukan. Ahli seni silat yang sebenar boleh menewaskan musuh yang lebih kuat dan bertenaga darinya dengan kaedah yang bijaksana. Cuma silat cekak sahaja yang mempunyai sifat-sifat demikian.” [16] Keadaan berdiri lurus dalam sembahyang dengan “tubuhmu (zahir) dan hatimu 649 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 (batin) itu seolah2 berdiri dan berkhidmat di hadapan hadrat Allah ‘Azza wa Jalla”, pun masih jauh daripada sempurna walaupun diamalkan berulang-ulang setiap hari. Maka tentulah lebih sukar dan mencabar untuk mencapai kesempurnaan berdiri lurus menanti dan menyerang dalam ajaran dan asuhan ilmu SSCM. Yang pentingnya, insan berintegriti istiqamah berikhtiar dan berusaha bagi mencapai matlamat “mentauhid kepada Allah dalam gerak-geri”. Diasuh “mentauhid kepada Allah dalam gerak-geri” membangkitkan perasaan taqwa – takut akan Allah. By “fear of God” one means fear of the consequences of one’s actions. [4] (Terjemhannya: “takut akan Allah bermaksud takut akan akibat kesan perbuatan seseorang itu). Takut akan Allah itu tuntutan Iman, maka hendak total, seluruh dan sehabis-habisnya, sehingga tiada lagi takut bagi selain daripada Allah. Demikianlah dijelaskan kepada penuntut SSCM. Berani kerana habis takut bagi Allah. Berani itu sifat insan berintegriti. Manakala bengis garang itu sifat binatang. Berani kerana wajib memelihara kulliyat yang enam: (1) Agama, (2) diri seseorang, (3) akal, (4) nasab, (5) kemaluan, dan (6) harta. Berani kerana tawakal, percaya sepenuh kepada Allah, kerana berdiri lurus atas kebenaran ‘jalan yang lurus’, dan telah patuh akan tuntutan syarak ikhtiar dan usaha. Penuntut SSCM asuh secara amali, berdiri lurus menanti dan menyerang, erti taqwa mudahmudahan, dengan izin Allam, menjadi insan berintegriti bergerak, bertindak, dan bekerja beramal dengan jujur, ikhlas dan bertanggungjawab. Penuntut SSCM diajar berdiri lurus menanti serangan diam tenang tidak bergerak tidak bersuara tidak merancang. Pergerakan berdenyut, gerak spontan tercetus tanpa dirancang, apabila serangan musuh tersentuh pada tubuh badan. Jika musuh menumbuk bahagian dada tangan tangan kanan misalnya, tangan kiri gerak menangkis tumbukan, tangan kanan memakan di rusuk muda, dan kaki tangan makan pelipat menjatuhkan musuh. Ketiga-tiga pergerakan ini, dua tangan dan satu kaki, tercetus segerak - Tiga Segerak. Hikmahnya, makna tiga segerak, diambil iktibar daripada sembahyang. Tiga pergerakan itu mencontohi tiga jenis rukun sembahyang; pertama, rukun qalbi (hati); kedua, rukun qauli (lisan); dan ketiga, rukun fi’li (perbuatan). Apabila ketiga-tiga rukun ini ‘segerak’, maka perbuatan itu dikatakan benar (siddiq); yakni apa yang dikatakan, itulah yang di hati dan itulah yang diperbuatkan. Penuntut SSCM diajar dan diasuh menjadi Mukmin Sejati mentauhid kepada Allah dalam gerakgeri. Beramal berbakti mengikut sunnah Nabi Muhammad S.A.W. Bersikap mencontohi sifat rasul: siddiq, amanah, tabligh dan fathanah. Siddiq – hati, lisan dan perbuatan nya segerak sepakat sekata. Amanah – makan cekak melaksanakan tugas yang dipertanggung-jawabkan ke atasnya. Tabligh – berkhidmat menyampaikan pelajaran SSCM kepada yang sedang belajar setelah tamat belajar. Kelas pengajaran SSCM dikendalikan oleh Tenaga Pengajar yang dilantik oleh Guru Utama. Mereka yang telah tamat belajar, tetapi belum dilantik sebagai Tenaga Pengajar, dibenarkan turut membantu dengan kebenaran penyelia kelas. Fathanah – pengamal SSCM bergerak normal dengan menggunakan pancaindera yang sempurna berdasarkan fikiran yang sihat dan jiwa yang tenang. Ilmu SSCM berintegriti mengajar dan mengasuh Insan Berintegriti. Persatuan berintegriti menjadi kota dan jentera bagi Insan berintegriti beramal bakti demi Agama, Bangsa dan Negara. Persatuan Berintegriti Lahirnya Cekak kerana kesedaran bukan bermusuh sebagai tujuan untuk mendaulatkan seni kebangsaan mensesuaikan dengan makna kemerdekaan (Y.M. Ustaz Haji Hanafi bin Haji Ahmad (1976). Pantun SSCM) 650 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 PSSCM adalah sebenar-benar organisasi bukan kerajaan (NGO) yang bebas dan merdeka. PSSCM tiada penaung dan tiada penaja. Misi PSSCM adalah untuk memimpin dan membentuk ahli-ahli PSSCM khususnya dan orang Melayu amnya supaya beriman dan bersatu untuk mempertahankan Agama, Bangsa dan Negara. Visi PSSCM adalah untuk mendaulatkan Seni Silat Melayu yang asli, khususnya Seni Silat Cekak Malaysia dan membersihkan segala tahyul dan khurafat yang tidak sesuai dengan iktikad Islam. Antara Matlamat PSSCM adalah untuk menghidupkan, memperkenalkan serta mempersebatikan pusaka bangsa yang merupakan seni kebudayaan keturunan yang hampir dilupakan, menanamkan perasaan cinta dan kasih akan hak dan warisan mutlak bangsa Melayu, menanamkan semangat bahawa kitalah yang bertanggungjawab menjaga diri sendiri, tanpa bergantung kepada orang lain, memberi pengertian tujuan dan matlamat bersilat, juga tujuan dan mengapa hidup serta matlamat sebenar hidup itu, membasmi dan menentang tahyul dan khurafat yang tidak sesuai dengan iktikad Islam, dan menanamkan semangat dan roh Islam sebagai pegangan bagi menghadapi apa jua keadaan. Strategi PSSCM bagi mencapai matlamat, visi dan misi adalah dengan memantapkan sistem pentadbiran dan keurusetiaan dengan mengadakan infrastruktur dan sistem sokongan seperti maklumat pangkalan data serta memastikan keutuhan perlembagaan PSSCM, melaksana melalui pelbagai medium untuk majlis penerangan berkenaan Seni Silat Cekak dengan mengadakan laman web, Berita Cekak, Kursus Penerangan dan demonstrasi serta menggalakkan koleksi sejarah Silat Cekak samada dalam bentuk teks, teks bergambar mahupun multimedia, mendapatkan pembiayaan bagi program peluasan budaya Melayu melalui kegiatan yang berasaskan Seni Silat dan menguruskan aset bagi menjana pengembangan ekonomi, mengambil inisiatif untuk mengembangkan Seni Silat Cekak di Institusi Pengajian Tinggi atau Pusat Pendidikan dan menyusun program yang dapat membangunkan dan menyuburkan lagi budaya Seni Silat, melakukan aktiviti Penyelidikan dan Pembangunan bagi program pengukuhan nilai-nilai budaya Melayu dan membina program yang bersesuaian untuk peluasan dan pengembangan Seni Pusaka Melayu melalui Seni Silat, serta mengambil usaha proaktif secara berterusan untuk memastikan misi, visi dan matlamat PSSCM tercapai dengan mengadakan aktiviti-aktiviti yang mendorong kepada penyatuan dan perpaduan ahli. YM Ustaz Haji Hanafi bin Haji Ahmad, Guru Utama PSSCM yang pertama mula membina PSSCM sebagai sebuah persatuan berintegriti. Analogi memacu ‘keretapi’ digunapakai sebagai memberikan gambaran dan penjelasan berkenaan dengan halatuju tersebut. YM Tuan Haji Ishak bin Itam, Guru Utama PSSCM yang kedua memperkukuhkan PSSCM sebagai persatuan berintegriti. YM Datuk Haji Maideen bin Kadir Shah, Guru Utama PSSCM yang ketiga sehingga kini melancarkan tindakan memperkenalkan kepada masyarakat umum PSSCM sebagai persatuan berintegriti. Kini, analogi pelayaran ‘Bahtera’ digunapakai bagi menggambarkan tugas dan perlaksanaan matlamat serta strategi PSSCM. Mereka yang hendak belajar ilmu SSCM disyaratkan menjadi ahli PSSCM. Ustaz Haji Hanafi Haji Ahmad, Pengasas Agung PSSCM, memilih jalan (wasilah) persilatan untuk mengasuh mentauhid kepada Allah di dalam gerak geri. Jika Melayu sudah tentunya Islam; yang perlu diasuh dan diterap adalah Iman, mentauhid kepada Allah terutamanya. “Ketahuilah bahwa madrasah-madrasah dan pondok-pondok thariqat itu bagaikan benteng kokoh yang dapat digunakan berlindung oleh orang-orang yang rajin beribadah dengan sungguh-sungguh dari para penyamun dan pencuri agama. Sedangkan di luar pondok bagaikan padang luas di mana 651 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 tentara berkuda setan berkeliling pasukan demi pasukan, lalu menyambar dan menawan orang yang berada di sana. Bagaimanakah keadaan orang itu bila ia keluar ke padang tersebut, sekalipun musuh bisa menangkapnya dari berbagai penjuru dan dapat berbuat semaunya terhadap dirinya? Jika demikian, tidak ada pilihan lain yang bermanfaat bagi orang yang lemah, kecuali tinggal di dalam benteng. Sementara bagi orang yang kuat dan waspada, yang tidak dapat dikalahkan musuh dan sama saja baginya tinggal di benteng atau di padang luas, maka tidak ada kekhawatiran seandainya ia keluar dari benteng. Namun, akan lebih mudah berhati-hati dan menjaga diri jika berada di dalam benteng. Karena di luar benteng tidaklah aman dari berbagai tipu daya setan yang menggelincirkan dan berbagai persekongkolan dengan teman-teman yang jahat.” [1] Apabila persoalannya demikian, maka tetap bersama orang-orang pilihan Allah dan bersabar menanggung kepayahan pergaulan, adalah lebih utama bagi orang yang secara intensif menekuni olah rohani (riyādhah) dan para pencari kebaikan, dalam keadaan apapun. Sedangkan bagi orang kuat yang sudah bisa istiqamah, tidak ada yang mencegahnya untuk memencilkan diri dari mereka. Kesimpulan Kertas kerja ini menyimpulkan bahawa dalil teoretis menyatakan bahawa “integriti” adalah sikap dan sifat murni mulia berteraskan pegangan, pendirian, menyeluruh, sempurna dan kesatuan yang teguh. Ilmu SSCM adalah suatu ilmu yang berintegriti - bertujuan murni dan dibina sejajar dengan peraturan agama Islam yang suci. SSCM bukan silat semata-mata silat. Pengamal SSCM adalah individu yang berintegriti - terasuh menjadi insan yang “makan cekak” bertangungjawab mengerjakan amal kebajikan. Persatuan SSCM adalah suatu struktur yang berintegriti - struktur terbentuk daripada gabungan kesepaduan berbagai bahagian dan bahan serta keterikatan antara setiap bahan binaan. Maka, adalah disimpulkan bahawa Insan berintegriti (pengamal SSCM) diajar dan diasuh berpakaian ilmu berintegriti (ilmu SSCM) bergerak dalam persatuan berintegriti (Persatuan SSCM) berkhidmat demi Agama, Bangsa dan Negara. Rujukan Al Imam Al-Ghazaly (1 Muharam 1400H). Terjemahan Lengkap Kitab Minhajul ‘Abidin (Jalan Bagi Ahli Ibadah), Majlis Ta’lim Al-Ihya, Bogor, 2, 88 Al-Quran, Surah Ali ‘Imran, Ayat 31 Ayop, M., Arifin, M., & Ahmad, A. H. (2016). Kepentingan budaya integriti dan etika kerja dalam organisasi di Malaysia : Suatu tinjauan umum (The importance of integrity culture and work ethics in Malaysian organizations : A preliminary study), 9(9), 138–149 Fazlur Rahman. (1980). Major Themes of The Quran. Chicago: Bibliotheca Islamica, 29 Kamus Dewan, Edisi Baru (1989) Dewan Bahasa dan Pustaka, Kementerian Pendidikan Malaysia, Kuala Lumpur, 1269 M.Ali, N. A., & Puteh, A. (2017). Penghayatan Ihsan Sebagai Medium Pengukuhan Budaya Kerja Berintegriti. Fikiran Masyarakat, 5(3), 112–118 Nik Hairi Omar, Azmi Awang, & Azmi Abdul Manaf. (2012). Integriti Dari Perspektif Pengaduan Awam: Kajian Kes Di Jabatan Pengangkutan Jalan (JPJ) Malaysia. Journal of Social Sciences and Humaniities, 7(1), 141–155. https://doi.org/10.1073/pnas.0703993104 Othman bin Mustapha. (2012). Pengukuhan Integriti Perkhidmatan Awam : Pendekatan Melalui Program Nilai-Nilai Murni. Jurnal Pengurusan Awam, 7–16 Perlembagaan Pertubuhan Persatuan Seni Silat Cekak Malaysia 652 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Persatuan Seni Silat Cekak Malaysia (2015) Buku Perayaan Jubli Emas Persatuan Seni Silat Cekak Malaysia (PSSCM). Selangor: Firdaus Press Sdn Bhd, 28 PIN, P. I. N. (2004) Pelan Integriti Nasional, Institut Integriti Malaysia, (November 2010), 1–11 Sheikh Muhammad Nafis Idris Al Banjari (Disusun semula oleh Amdan bin Hamid). (2000). Mutiara yang Indah (Siri Ilmu Tasawuf Ad-Darun Nafis. Kupasan tentang keesaan af’al sifat-sifat, keesaan asma’, sifat-sifat dan Zat Allah Taala yang Maha Suci). Johor: Perniagaan Jahabersa, 15 Syed Muhammad Naquib al-Attas. (2007). Tinjaun Ringkas Peri Ilmu Dan Pandang Alam. Pulau Pinang: Penerbit Universiti Sains Malaysia, 13, 39 Syeikh Ahmad Al-Fathani (2018). Faridatul Faraid, Khazanah Fathaniah, Pusat Penyelidikan & Penyebaran Khazanah Islam Klasik dan Moden Dunia Melayu, 60-64 Syekh Abdus-Shamad Al Falimbani (n.d.). Sairus-Salikin (Perjalanan Orang Yang Salik Kepada Allah) (Juzuk Pertama, pp. 13-14, 46, 47, 48-49, 87, 174) (Juzuk Keempat, pp. 373). Khazanah Banjariah Pustaka Darussalam Y.M. Ustaz Hanafi Haji Ahmad (Oktober 1973), Keaslian Silat Cekak Usah Diragukan. Dewan Masyarakat Zulkifli Mohamad Al-Bakri (2009), Syarah Al-Hikam Sheikh Al-Imam Tajuddin Ahmad bin Muhammad bin Abdul Karim bin Athaillah Iskandary, Telaga Biru Sdn Bhd, Jilid 1, 16 653 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 UNSUR INTEGRITI DALAM NOVEL IMAM KARYA ABDULLAH HUSSAIN Fadzila Azni Ahmad1 1 Pusat Kajian Pengurusan Pembangunan Islam (ISDEV), Universit Sains Malaysia, Malaysia, (E-mail: [email protected]) Abstrak: Makalah ini bertujuan menganalisis unsur integriti yang terdapat dalam novel bertema Islamik, Imam karya Abdullah Hussain. Novel terpanjang yang pernah dihasilkan oleh Sasterawan Negara kelapan ini telah dianugerahi Hadiah Novel Nasional Pak Sako pada tahun 1994 dan Hadiah Sastera Malaysia 1995. Watak utama dalam karya ini, Imam Mihad telah diangkat oleh pengulas sastera sebagai simbol kepimpinan dalam pengurusan institusi masjid era kontemporari. Persoalannya, bagaimanakah susuk kepimpinan Islami Imam Mihad ini merealisasikan unsur integriti dalam menghadapi masyarakat Melayu Muslim yang masih berakar umbikan falsafah pemikiran konvensional dalam krisis pergolakan pemikiran kaum tua dan kaum muda. Di halaman 338 novel ini kata-kata Imam Mihad: “Kita bersolat hanya kerana pengaruh kebiasaan, pengaruh keadaan dan pengaruh tradisi. Sebab itu solat kita pada masa kanak-kanak, remaja, dewasa sama saja lalai” mempamerkan penekanan beliau dalam kepimpinan ialah integriti dalam persoalan ibadah paling pokok yang perlu dilaksanakan yakni solat. Hal ini meletakkan watak Imam Mihad sebagai watak kepimpinan Islam yang berada di luar daripada kebiasaan. Justeru itu, menerusi analisis kandungan dengan reka bentuk kualitatif intepretif, makalah ini akan mengupas unsur-unsur integriti yang dipamerkan oleh Abdullah Hussain menerusi watak Imam Mihad dalam novel Imam ini. Kata Kunci: Abdullah Hussain, Novel Imam, Unsur Integriti, Kepimpinan Islam, Sastera Islam PENGENALAN “Novel Imam merupakan satu naskhah yang boleh dijadikan rujukan untuk menambah pengetahuan dalam agama bagi sesiapa yang ingin mengenali Islam dengan cara yang sebenar, sesuai dengan suasana budaya negara Malaysia yakni nusantara, terutama dalam aspek akhlak” (Mohd Ismail, 2017). Kenyataan ini merupakan sebahagian daripada begitu banyak ulasan terhadap novel Imam, karya Abdullah Hussain. Novel terpanjang yang pernah dihasilkan oleh Sasterawan Negara kelapan ini telah dianugerahi Hadiah Novel Nasional Pak Sako pada tahun 1994 dan Hadiah Sastera Malaysia 1995. Dalam makalah ini, novel Imam dan watak utama dalam novel ini yakni Haji Mihad dikaji dengan tujuan mengenal pasti unsur-unsur integriti terutamanya dalam kalangan pemimpin sebuah institusi Islam. Novel Imam merupakan kisah perjuangan Haji Mihad, seorang imam sebuah masjid yang menyimpan azam untuk membawa pembaharuan di kampung halamannya sendiri. Namun, sebagaimana tradisi para pejuang, perkara yang diperjuangkan mendapat tentangan daripada masyarakat kampungnya sendiri. Berhadapan dengan pelbagai kepayahan, Haji Mihad meneruskan apa yang diyakini atas dasar sifat yang diwarisi Rasulullah SAW yakni amanah atau integriti dalam melaksanakan perjuangan selaku hamba dan khalifah-Nya. Atas dasar itulah, unsur integriti yang cuba dipamirkan pengarang novel, Sasterawan Negara, Abdullah Hussain ini dikaji memandangkan Haji Mihad merupakan susuk pemimpin yang dihidupkan dalam latar belakang masyarakat Melayu Muslim di negara ini di samping beliau juga memimpin sebuah institusi yang Islami. Untuk tujuan mengenal pasti dan membincangkan unsur integriti dalam novel Imam ini, 654 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 makalah ini dibahagikan kepada dua bahagian utama. Bahagian pertama akan mengupas mengenai novel Imam dengan memberikan tumpuan kepada susuk watak Haji Mihad itu sendiri. Bahagian kedua pula akan mebincang unsur-unsur integriti yang dapat dikenal pasti daripada novel Imam ini. LATAR BELAKANG DAN INTIPATI NOVEL IMAM Novel Imam karangan Abdullah Hussain ini telah diterbitkan pada tahun 1995 oleh Utusan Publications & Distributors Sdn Bhd (Abdullah Hussain, 1995). Novel yang mengandungi 705 halaman dengan pembahagian sebanyak 7 bab ini telah meraih anugerah Hadiah Novel Nasional Pak Sako pada tahun 1994 dan Hadiah Sastera Malaysia 1995 (Ku Syafiq Ku Fozi, 2019). Novel Imam ini telah mendapat pujian pelbagai pengkaji sastera termasuk bekas pengarang Dewan Sastera, Fadli al-Akiti meletakkan Imam sebagai sebuah hasil karya yang berada di luar daripada kebiasaan novel-novel bertema Islamik yang ada pada zamannya (Fadzli al-Akiti, 2008; Ku Syafiq Ku Fozi, 2019). Penerima Hadiah Sasterawan Muda Asia Tenggara (MASTERA) di Jakarta, Indonesia pada bulan September 2017, Nisah Haron pula menggambarkan Imam sebagai “novel yang wajar mewakili istilah sastera Islam tulen” (Ku Syafiq Ku Fozi, 2019; Nisah Haron, 2018). Novel Imam ini yang pada asalnya ingin diberikan tajuk “Imam Mihad” oleh Abdullah Hussain telah mengambil masa selama tiga tahun untuk disiapkan (Ku Syafiq Ku Fozi, 2019). Sewajarnyalah novel ini diangkat sebagai sebuah novel yang sungguh padat dengan ilmu Islami. Haji Mihad dalam novel Imam juga dikatakan antara watak agamawan yang diberikan pengiktirafan selayaknya, bukan dimomokkan dengan pelbagai sifat negatif yang berlawanan sungguh dengan nilai keagamaan (Nuffnang, 2005). Pada asasnya, watak Haji Mihad menerusi novel Imam ini, dikisahkan sebagai seorang bekas perajurit yang pada mulanya dikhabarkan telah gugur dalam pertempuran menentang pihak Gerila Indonesia di Kalimantan. Tanpa diduga, Haji Mihad dengan tidak semena-mena pulang ke desanya, Kampung Anggerik Desa setelah menghilangkan diri lebih 20 tahun lamanya. Apabila beliau kembali, penduduk desanya maklum bahawa selama tempoh itu, Haji Mihad telah menetap di Aceh, Indonesia. Kepulangan Haji Mihad ke kampung halaman bersama anak dan isteri pada awalnya disambut dengan meriah sekali oleh masyarakat kampung malah, beliau telah dilantik menjadi imam di masjid kampung beliau, Masjid Haji Salih bagi menggantikan Haji Abdul Rahman, imam yang pada ketika itu yang sudah terlalu uzur. Klise novel alam Melayu yang digambarkan menerusi perumpamaan ‘disangkakan panas hingga ke petang rupanya hujan di tengahari’ jelas mewarnai novel Imam ini. Jelas, perlantikan Haji Mihad selaku Imam di Masjid Haji Salih tidak disenangi oleh Haji Syamsuri watak antagonis dalam novel Imam ini. Berkebetulan sekali, Haji Syamsuri dua pupu Haji Mihad benar-benar mengharapkan dilantik menjadi Imam memandangkan beliau merupakan Timbalan Imam sewaktu kepimpinan Haji Abdul Rahman. Apatah lagi Haji Syamsuri telah menggunakan ‘pengorbanan hak’ beliau sebagai pemegang amanah wakaf Haji Salih untuk meraih rasa hormat dan sokongan masyarakat dan ahli qariah masjid. Penggunaan latar belakang amalan wakaf oleh Abdullah Hussain dalam novel ini lebih memberikan nafas realiti terhadap pergolakan di Kampung Anggerik Desa ini. Dari kaca mata Haji Mihad pula, kepulangan beliau ke Kampung Anggerik Desa yang pada asalnya ingin melepaskan rasa rindu terhadap tanah kelahirannya telah sebaliknya memeranjatkan beliau. Ini adalah kerana kemakmuran dikecapi di kampung Anggerik Desa dahulu dirasakan telah ditutupi tabir kesuraman. Masjid Haji Salih yang diwakafkan oleh arwah Haji Salih juga dilihat 655 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 tidak lagi meriah seperti suatu ketika dahulu. Bukan sahaja solat fardhu, malah solat Jumaat sendiri pun terpaksa didirikan bersama solat Zuhur selepasnya kerana seringkali ahli jamaah tidak mencukupi syarat 40 orang. Kesuraman solat berjamaah di masjid turut mewarnai seluruh kampung. Tanah sawah dan ladang getah sudah tidak lagi dikerjakan kerana generasi muda Kampung Anggerik Desa sudah beramairamai berhijrah ke kawasan bandar. Suasana muram dan suram ini telah mencetuskan idea dalam kalangan penduduk kampung untuk memberikan kepercayaan kepada Haji Mihad mengembalikan nafas baru kepada Kampung Anggerik Desa. Dengan kepercayaan yang diberikan oleh penduduk kampung menerusi perlantikan beliau selaku imam, Haji Mihad mula melakukan pelbagai perubahan dengan tujuan untuk menghidupkan kembali Masjid Haji Salih serta membangunkan kembali aktiviti pertanian di kampung sebagai sumber pendapatan penduduk yang semakin selesa dengan duti sadaqah dan bantuan daripada manfaat wakaf. Namun, perubahan yang cuba diterapkan oleh Haji Mihad dipandang sebagai beban bukannya rahmat oleh sebahagian penduduka kampung. Maka bermulalah episod pergolakan demi pergolakan yang berlaku antara Haji Mihad dan segelintir penduduk yang bersama beliau dengan Haji Syamsuri berserta pengokongnya. Konflik yang tercetus sehingga membawa kepada tuduhan sesat ke atas Haji Mihad membawa kepada scenario perbahasan beliau dengan pihak Majlis Agama. Rata-rata ahli Majlis Agama yang digambarkan dalam novel ini melihat seharusnya jawatan imam hanya terhadap kepada masjid semata-mata dan tidak membawa kepada memimpin pembangunan umat di luar masjid. Novel Imam ini walau bagaimanapun, mengutarakan pengakhiran yang sungguh menyayat hati dengan terbunuhnya Haji Mihad. Hal ini menggambarkan betapa bahayanya rasa iri dan pengaruh kuasa serta jawatan dalam menggelapkan hati manusia sehingga menghijabnya daripada kebenaran. Walau bagaimanapun, kebaikan tetap mewarnai penamat kisah novel Imam ini apabila pemergian Haji Mihad tidak sedikitpun menjejaskan perjuangan dakwah Haji Mihad. UNSUR-UNSUR INTEGRITI DALAM NOVEL IMAM Unsur-unsur integriti dalam novel Imam ini bila dilihat dari empat sedut. Pertama, sifat berintegriti yang dipamirkan pengarang novel ke atas watak utama novel ini, Haji Mihad. Sifat berintegriti yang dipamirkan pertamanya ialah ketepatan masa dalam menunaikan ibadah yang paling asas dalam agama Islam yakni solat. Hal ini dipamirkan menerusi kesungguhan Haji Mihad dan ahli jawatankuasa masjid yang dididik oleh Haji Mihad dalam melaksanakan ibadah solat tepat pada waktunya. Ia juga menjadi petunjuk berlakunya hal yang tidak diingini apabila Haji Mihad tidak hadir tepat pada waktu sewaktu kematian beliau. Sifat berintegriti yang kedua dilihat menerusi kesungguhan Haji Mihad dan ajakan beliau untuk mengutamakan ibadah fardhu melebihi hal-hal lain terutamanya hal yang bersifat duniawi seperti aktiviti mendulang emas di kawasan sekitar masjid. Seterusnya sifat berintegriti yang dipamirkan oleh Haji Mihad adalah menepati janji. Perkara ini diutarakan menerusi khutbah Jumaat yang disampaikan oleh Haji Mihad yang dikatakan sebagai telah menyeleweng daripada ajaran Ahlus Sunnah wal Jamaah. Sifat berintegriti yang keempat pula ialah tidak mengkhianati kepercayaan terutamanya dalam menunaikan amanah harta wakaf, hak anak yatim dan amanah yang diberikan oleh penduduk kampung untuk mengimarahkan Masjid Anggerik Desa. Hal inilah yang diperjuangkan Haji 656 Proceeding of the 14th ISDEV International Islamic Development Management Conference (IDMAC 2019) ISBN 978-967-394-339-5 Mihad sungguh-sungguh. Sifat berintegriti yang kelima yang menjadi penekanan susuk watak Haji Mihad ini ialah tidak sekali-kali berdusta. Hal ini dipamirkan menerusi beberapa adegan di mana Haji Syamsuri cuba menyembunyikan kesalahan beliau dan berkali-kali juga dinasihati Haji Mihad dan Syahidan – watak anak jati Kampung Anggerik Desa. Satu lagi sifat berintegriti yang ditekankan dalam novel Imam ini ialah pengorbanan yang tidak dapat tidak perlu dilakukan demi perjuangan menegakkan yang benar. Unsur integriti kedua pula ialah teras yang diyakini dan cuba diterapkan oleh Haji Mihad dalam perjuangan dakwah beliau untuk membangunkan kembali Islam dalam kalangan penduduk Kampung Anggerik Desa. Teras kepada integriti yang seringkali diulang-ulang agar seharusnya menjadi asas kepada pelaksanaan amal ialah pertamanya, tauhid kepada Allah SWT yang berakar umbi dalam hati; keduanya, solat fardhu yang berfungsi sebagai self-prgrammer dan; ketiganya, hati yang benar-benar suci daripada sifat kemunafikan. Dalam novel Imam ini juga digambarkan bagaimana situasi keperluan setempat, kesesuaian era dan sasaran dakwah menjadi unsur integriti yang seterusnya yakni faktor yang boleh mempengaruhi amalan integriti atas nama strategi dalam melaksanakan kepimpinan yang lebih berkesan. Unsur integriti yang terakhir merupakan refleksi yang digariskan oleh pengarang sendiri dalam menghidupakan novel Imam dan keseluruhan jalan cerita Imam itu sendiri. Refleksi berintegriti yang dilihat menerusi penulisan novel Imam ialah sandaran kepada setiap kenyataan dalam menyokong kepimpinan Haji Mihad dan perjuangan beliau dengan sumber rujukan utama Islam iaitu al-Qur’an dan Hadith. Pengarang juga beberapa kali memberikan refleksi berintegriti menerusi beberapa kisah seperti integriti dalam menjaga harta awam dan integriti dalam persoalan paling asas tetapi sering diabaikan iaitu kebersihan. KESIMPULAN Menerusi novel Imam ini, mesej ciri asas yang perlu ada dalam kepimpinan yakni integriti dapat dikenal pasti. Perkara ini penting boleh dijadikan panduan dari sudut pengamalan secara paraktik kepada semua, khususnya dalam menguruskan diri, pembangunan agama dan pembangunan institusi khasnya institusi masjid. Paling tidak empat unsur integriti telah dikenal pasti menerusi novel ini iaitu sifat berintegriti, teras kepada amalan integriti, faktor yang boleh mempengaruhi integriti secara sah dan refleksi integriti yang dipamirkan oleh pengarang, Abdullah Hussain sendiri. PENGHARGAAN Penghargaan kepada Universiti Sains Malaysia menerusi Geran Universiti Penyelidikan Individu (RUI) bertajuk The Concept of Permanent Bondage: A Comparative Study of the Muslim and Christian Philosophy and Literature of Slavery Since 1660 Until Modern Day in the West and East (1001 / PHUMANITI / 8016068) kerana telah membiayai sebahagian daripada kajian yang dilakukan ini. RUJUKAN Rujukan disampaikan secara langsung dengan cara menghubungi pengarang. 657