Papers by Sumaiyah Mat Desa
JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, a... more JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact [email protected]. . Boston University African Studies Center and Board of Trustees, Boston University are collaborating with JSTOR to digitize, preserve and extend access to The International Journal of African Historical Studies. During the 1930s, the Frcnch colonial authoritics in Scnegal werc cmbroilcd in a controvcrsy over the administrativc status of a town namcd Darou Mousty. The town had becn cstablished in 1912 by Maam Ccrno, the chief licutenant and a younger brother of Amadu Bamba, founder of the Islamic Murid Sufi order in Scnegal. Under the ablc Icadership of Maam Ccrno, Darou Mousty quickly grew into a Icading centcr for Islamic Icarning and agricultural production in the colony. The succcssful developmcnt of the Murid town was also duc in part to the patronagc of the local provincial chief, Macodou Sall, who rulcd Guct provincc in which Darou Mousty was located on behalf of the colonial govcrnmcnt. In 1930, the Frcnch administrator of the ncighboring cercle,
This study explores on the importance of financial management practices for different types of mo... more This study explores on the importance of financial management practices for different types of mosques in Malaysia. Questionnaires were administered to chairman and treasurer of 192 selected mosques available in Malaysia including Sabah and Sarawak. This study suggests that a proper and accurate recording of financial transactions, enhancing the accountability of chairman and treasurer is required in order to improve the productivity and performance effectiveness. The inclusion of these variables provides important implications for expanding our understanding of financial management practices in nonprofit organizations and creating new research opportunities. The result suggests that Malaysian mosques can enhance internal control system and performance to achieve mission and goals of these crucial institutions of societal development.
Within Muslim community, mosque is place for congregation, a centre of excellence for knowledge, ... more Within Muslim community, mosque is place for congregation, a centre of excellence for knowledge, economic pursuit and community services, giving religious instruction and political discussions. Mosque plays a crucial role in various aspects of Muslim life. It has great potential to ensure that the welfare of nearby society is well-taken care. In order to achieve the said objective, mosques should have a strong financial performance. This study adopts a cross sectional data analysis to examine factor contributes to mosque financial performance. Subsequently, this study examines the effects of mosque financial performance on its quality of programme. Result of regression analysis revealed that good internal control and active involvement of mosque committees in fund raising activities enhance mosque financial performance. This study also discovered that strong financial performance facilitates the mosque to conduct more quality and quantity program. The finding should provide awareness to mosque committee member on the need to create an effective internal control strategy to improve financial performance. Next, mosque needs to recognize the importance of fundraising activity. Finally, all mosques need to invite committee members who have some financial institution background to discuss the management strategy for improving its financial performance and in turns it quantity and quality of programs outcome.
Capital is very crucial in the formation and establishment of business activities especially for ... more Capital is very crucial in the formation and establishment of business activities especially for entrepreneurs who newly venture into the business world. Currently, banking and financial institutions play significant roles in fulfilling the need of these entrepreneurs. However, for new entrepreneurs, the failure to meet the requirements needed by financing institution causes their ideas, innovation, creativity and efforts to be undelivered. Therefore, the problem of entrepreneur dependency on banking institutions can be resolved by the establishment of the mosque fund. Through this fund, the process of producing Muslim entrepreneur can be realized and henceforth it will impact positively to the local development in the future.
Asian journal of Accounting and governance 3: 71-83 (2012) issn 2180-3838 melokalisasikan urus ta... more Asian journal of Accounting and governance 3: 71-83 (2012) issn 2180-3838 melokalisasikan urus tadbir Pengagihan Zakat: Peranan institusi masjid di malaysia (Localizing Governance of Zakat Management: The Role of Mosque in Malaysia) hAirunniZAm wAhid*, sAneP AhmAd & rAdiAh ABdul kAder ABstrAk Kajian ini bertujuan mengkaji kemungkinan melokalisasikan urus tadbir pengagihan zakat sebagai penyelesaian alternatif kepada masalah pengagihan zakat di Malaysia dan seterusnya meneliti peranan institusi masjid untuk melaksanakannya. Kaedah lokalisasi melibatkan proses desentralisasi kuasa memungut dan mengagih zakat dan menyerahkan tugas memungut zakat kepada amil dan kakitangan institusi zakat di sesuatu mukim untuk diagihkan kepada asnaf di mukim tersebut. Namun begitu kejayaan perlaksanaan konsep lokalisasi perlu ditinjau dari sudut peranan institusi masjid sebagai institusi Islam yang paling hampir dengan masyarakat Islam setempat. Beberapa pembolehubah diuji menganalisis persepsi amil dan penerima zakat terhadap institusi masjid, terutamanya dalam memartabatkan peranan institusi masjid dari sudut pengurusan zakat. Hasil kajian menunjukkan bahawa terdapat hubungan signifikan antara peranan masjid dengan cadangan lokalisasi pengagihan zakat, dan pengaruh peranan masjid terhadap cadangan lokalisasi adalah sangat ketara dan signifikan. Beberapa implikasi dasar dan cadangan turut dibincangkan dalam kajian ini. Kata kunci: Lokalisasi pengagihan zakat; institusi masjid; amil; penerima zakat ABstrACt
This study explores the performance of mosque fund in Malaysia. Examining the structure of financ... more This study explores the performance of mosque fund in Malaysia. Examining the structure of financial fund of a mosque is essential in promoting better socioeconomic development, as well as contributing to new knowledge pertaining to the Islamic finance principles. As the funding comes from the contribution or donation from various parties, the mosque institution is believed to be able to carry out this responsibility and trust. This study was conducted using 137 mosques which involved 1500 respondents in the districts of Batang Padang, Kinta and Hilir Perak, Perak State, Malaysia. The results show that the mosque institution has relatively good financial funds in terms of cash savings and also owned assets. Cash savings in the banks, from the year 2009 to 2011 amounted to RM 3,783,680 million. The results also show that nearly 75 percent of the respondents agreed that the fund of the mosque should be spent on activities that can increase the income of the mosque as this gives a positive impact to the society. In empowering the mosque fund, the public felt that the establishment of a mosque's co-operative is an excellent method of stimulating the economic activities. However, several issues relating to the management and administration of the mosque need to be addressed urgently in order to empower the mosque fund. Thus, the role of the mosque as a centre of unification and glory of Islamic society in various aspects of life can be achieved.
Dianggarkan terdapat sekitar 5 000 buah masjid di Malaysia yang didirikan di kawasankawasan banda... more Dianggarkan terdapat sekitar 5 000 buah masjid di Malaysia yang didirikan di kawasankawasan bandar dan luar bandar. Sebagaimana yang telah diperuntukkan oleh Perlembagaan Persekutuan, kuasa mentadbir dan mengawalselia masjid adalah terletak di bawah bidangkuasa kerajaan negeri melalui Majlis Agama Islam Negeri (MAIN). MAIN akan memantau segala aktiviti-aktiviti masjid termasuklah pelantikan pegawai-pegawai masjid, penyediaan teks khutbah jumaat dan kelas-kelas pengajian yang dijalankan. Pengurusan dan pentadbiran ekonomi dan kewangan masjid pula diurus oleh ahli jawatankuasa masjid di bawah seliaan MAIN. Terdapat dua aspek penting pengurusan ekonomi dan kewangan masjid yang perlu diberi tumpuan utama pihak pengurusan masjid iaitu aspek pendapatan dan perbelanjaan dana masjid. Ianya meliputi kaedahkaedah mendapatkan dana dan juga tatacara penyaluran dana untuk kegunaan masjid seperti membayar bil elektrik dan bayaran saguhati kepada penceramah. Kaedah pengurusan kewangan dan ekonomi yang sistematik akan menjamin setiap hasil kewangan dan barangan yang diperolehi digunakan sebaik-baiknya terutamanya di dalam menjayakan aktiviti-aktiviti yang memberi manfaat kepada seluruh ahli kariah. Artikel ini akan mencadangkan kerangka pengurusan ekonomi dan kewangan masjid yang memberi fokus kepada kaedah mengurus pendapatan dan perbelanjaan masjid secara efektif. Di samping itu dinukilkan juga fatwa-fatwa shari'ah yang dikeluarkan oleh badan-badan fatwa tempatan dan antarabangsa khususnya yang berkaitan dengan pengurusan kewangan dan ekonomi masjid.
Abstrak: Institusi masjid memainkan peranan penting dalam menghidupkan persekitaran Islamik dalam... more Abstrak: Institusi masjid memainkan peranan penting dalam menghidupkan persekitaran Islamik dalam masyarakat. Antara isu yang penting untuk dibahaskan berkaitan fungsi masjid hari ini ialah peranannya dalam membangunkan ekonomi umat Islam melalui aktiviti perniagaan. Oleh itu, artikel ini akan mengenalpasti kedudukan hukum jual beli serta prospek dan cabarannya kepada institusi masjid pada hari ini. Kata kunci: Masjid, jual beli, ekonomi umat Islam. PENDAHULUAN Sebagai sebuah institusi bukan bermatlamatkan keuntungan, masjid di Malaysia padat dengan aktiviti dakwah yang bertujuan memberikan kefahaman Islam kepada masyarakat. Selain itu, masjid juga berfungsi sebagai pusat untuk khidmat masyarakat, kegiatan ekonomi dan juga berperanan memastikan kebajikan ahli qariahnya tidak terabai [1,2,3]. Kebiasaannya, sumber dana masjid di Malaysia sebahagian besarnya bergantung kepada peruntukan kerajaan, sumbangan syarikat, orang awam, dan perniagaan. Di Selangor, kebanyakan masjid aktif membuka ruang niaga untuk barang jualan seperti buku ilmiah, pakaian solat, dan juga makanan [4]. Oleh itu, melalui kajian ini, penulis akan melihat perbahasan di kalangan ulama' berkaitan hukum berjual beli di masjid serta amalannya di Malaysia. PENGURUSAN MASJID DI MALAYSIA Urus tadbir institusi masjid di Malaysia dipertanggungjawabkan kepada Majlis Agama Islam Negeri (MAIN). Dalam Perlembagaan Malaysia menyebut berkaitan struktur pengurusan masjid pada jadual Ke-9 senarai 2 butiran 1, bahawa hal-hal berkaitan dengan agama Islam adalah di bawah kuasa negeri-negeri kecuali Wilayah Persekutuan Kuala Lumpur dan Labuan. Pengurusan masjid dikendalikan melalui integrasi dua pasukan iaitu Ahli Jawatankuasa (AJK) Masjid dan Pegawai-pegawai Masjid. AJK masjid berfungsi untuk merancang dan mengelola semua aktiviti masjid. Manakala pegawai masjid pula berperanan sebagai pelaksana mengikut tugas yang ditetapkan [4].
Kewangan sebenarnya adalah suatu seni dan sains mengurus wang. Mengurus kewangan pula melibatkan ... more Kewangan sebenarnya adalah suatu seni dan sains mengurus wang. Mengurus kewangan pula melibatkan penggunaan pelbagai teori ekonomi dan maklumat-maklumat perakaunan bagi mencapai matlamat firma atau individu.
Uploads
Papers by Sumaiyah Mat Desa