Farhat Nazirul Mubin

ISBN 978-967-394-230-5 [PROCEEDINGS OF IDMAC2015]
9th ISDEV International Islamic Development Management Conference
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THE POTENTIAL OF HEALTHCARE WAQF IN MALAYSIA
Farhat Nazirul Mubin Bin Bohari
Pusat Kajian Pengurusan Pembangunan Islam (ISDEV)
Universiti Sains Malaysia (USM), 11800 Pulau Pinang.
Email: farhatnazirulmubinbohari@gmail.com
Abstract
Health is crucial for a country's development and vice versa. It is a two way
relationship where the healthy citizen as the developer will bring the country into
development and the development will help the citizen to improve their health state
through the healthcare facilities. However, there are many financial restrictions that
prevented Malaysian from receiving a good medical treatment. Waqf has been
identified to have the capability to solve the matters in socio-economy since the
period of Rasulullah SAW. Hence, the objective of this paperwork is to identify the
potential of healthcare waqf in Malaysia, to analyze the potential of healthcare waqf
in Malaysia and to conclude the potential of healthcare waqf in Malaysia. This
paperwork is an exploratory research using the method of content analysis from
primary data obtained from the interviews made with the experts. The findings of
this paperwork show that healthcare waqf in Malaysia has potentials in the elements
of legal and administration, financial and asset resources, human capital and
expertise, and marketing and understanding. Also, this paperwork is able to improve
the knowledge and theory of waqf application in the healthcare sector in Malaysia.
Keyword: waqf development, waqf potential, healthcare waqf, waqf in Malaysia

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INTRODUCTION
Looking from the perspective of development, health is an important aspect to show
the development of a country and it is crucial for well-being. Human is a core factor
for a country development. The wealth that generated from the economic activities is
affecting the people capabilities to receive good treatments in the case of injuries
whether physically and psychologically. A good status of health however will
influenced a person psychology, because it involves self-fulfilment and self-
satisfaction as people can do their routine without any self-distraction. Hence, the
development of a country is depending on the people performance.
Figure 1: Relationship between Health and Development
Figure 1 shows the two way relationship between health and the development of a
country where the healthy citizen will bring the country into development and the
development will help the citizen to improve their health state. Developed countries
generate more income to its citizen, thus the quality of health should be better than
any less developed countries (Deaton, 2003). Hence, the improvement in the quality
of health will resulted in longer life expectancy. However, this is contradicted with
the people ability to generate income for expenses as the people become older.
(Gomes, 2010)
Many Malaysian cannot afford medical treatments in the private healthcare sector
due to the price. However, Malaysian tends to go for medical treatment in private
sectors on the factors of better services and facilities. On the other hand, many errors
were reported and some cases are fatal happened in government health clinics and
hospitals. Lack of knowledge and skills are the causes of such cases. (Quek, 2010).
Some Malaysian used their credit card to get medical services from private
healthcare institution and drive them into bankruptcy as their inability to pay the
debt. Counselling and Credit Management Agency (AKPK)1
in Malaysia stated that
90,807 Malaysians were helped to manage their loan through AKPK's Debt
Management Programme (DMP)2
in 2013, the sum 18,161 Malaysians or twenty
percent of them used their credit card on medical expenses3
. Medical insurance
provided by a few insurance companies is seen as to be able in solving the problem
of Malaysians inability to receive a good medical treatment from the private sector.
However, medical insurance involved a sum of commitment and not all Malaysians
are able to pay the monthly fees of the medical insurance (Loke and Goh, 2012). In
1
The Credit Counselling and Debt Management Agency, or commonly known as Agensi Kaunseling
dan Pengurusan Kredit (AKPK), is an agency set up by Bank Negara Malaysia in April 2006 to help
individuals take control of their financial situation and gain peace of mind that comes from the wise
use of credit.
2
AKPK’s Debt Management Programme (DMP) is a program for debtor to develop a personalised
debt repayment plan with financial service providers through consultation.
3
BERNAMA (2013, July 3), Gagal rancang kewangan punca utama berhutang. Berita Harian.
DevelopmentHealth (The People)

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addition, they are too many terms and conditions of medical insurance subscriptions,
and the medical insurance also did not cover all kind of diseases for the subscribers
whether it is takaful4
or conventional. Based on the issue discussed, undoubtedly a
solution need to be addressed for the sake of human's future, to finance our medical
expenditures that are increasing by year after another.
Waqf has been identified as a method of financing in Islam and it is seen to have the
capability to help the poor by providing access to the socio-economic related matters
(Abdul Ghafar Ismail and Bayu Taufiq Possumah, 2014). The first ever waqf was
made during the arrival of the Prophet Muhammad (SAW) in Madinah which is the
Quba mosque in 622 A.C. Since then, waqf has been an important method of
financing in the development of Islam especially the mosques, hospitals and schools
(Monzer Kahf, 2003). During the reign of Umayyad, Abbasid, and Ottoman Empire
waqf has helped the Muslim in term of social, economy and facilities through the
constructions of library, school and educational centre, meeting place, bathhouse and
kitchen and also hospice for traveller (Ezzat Abouleish, 1993 and Sharif Kaf al-
Ghazal, 2007). Thus, waqf also should be able to help Malaysian from various
aspects including in the healthcare sector. Hence, the purpose of this study is to
identify the potential of heatlhcare waqf in Malaysia, to analyze the potential of
healthcare waqf in Malaysia and to conclude the potential of healthcare waqf in
Malaysia.
HEALTHCARE WAQF IN MALAYSIA
There are only two healthcare waqf that have been identified in Malaysia. One of the
waqf based healthcare providers is by the Waqaf An-Nur Corporation Berhad
(WANCorp) and another one is the healthcare waqf by Universiti Sains Islam
Malaysia (USIM). The network of Waqaf An-Nur Clinics exists across Malaysia and
one Waqaf An-Nur Hospital located in Pasir Gudang, Johor in Malaysia. Different
from the Islamic pre modern history, healthcare waqf managed by Waqaf An-Nur
Corporation Berhad (WANCorp) are based on corporate waqf. WANCorp was
established under the Kumpulan Perubatan Johor Healthcare Berhad or known as
KPJ Healthcare Berhad is the subsidiaries of Johor Corporation Berhad (JCorp)
(WANCorp Annual Report, 2010). The memorandum of understanding between
JCorp and State Islamic Religious Council of Johor (SIRCJ) on 4th December 2009
agreed to appoint WANCorp to exercise the power and duties as Special Nazir
according to Waqf Rules 1983 under the Administration Enactment of Islam
Religion Negeri Johor 2003. This memorandum of understanding enables WANCorp
to manage the shares belong to its subsidiaries companies by the mechanism of
corporate waqf (Abd. Shakor Borham, 2011). In addition, the existence of this
healthcare waqf network has been a main platform for KPJ Healthcare to perform its
corporate social responsibilities (CSR) (WANCorp Annual Report, 2013). In the year
of 2000, WANCorp started its operations with the name Pengurusan Klinik Waqaf
An-Nur Berhad. In the early of its operation, the purpose of this embodiment is to
manage its waqf clinics and dialysis centre under JCorp which managed by KPJ
Healthcare Berhad. The company's name was changed to Kumpulan Waqaf An-Nur
4
Takaful is an insurance concept in Shariah based on solidarity and risk-sharing principles whereby a
group of participants mutually agree to guarantee each other against a defined loss or damage that may
inflict upon any of them by contributing as donation in the takaful funds.

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Berhad in 2005 and in the year of 2009, the company's name changed once again to
Waqaf An-Nur Corporation with larger scope of responsibilities and SIRCJ has
appointed WANCorp as a mutawalli in the same year of 2009 (Abd. Shakor Borham,
2011).
Another healthcare waqf available in Malaysia is the healthcare waqf by Universiti
Sains Islam Malaysia (USIM). The establishment of USIM's Centre for Awqaf
Financing Development (PPPW) was initiated by the third vice chancellor of USIM,
Prof. Dato’ Dr. Asma Ismail in February 2013 to manage waqf financing. The target
is to establish a hybrid university which combined the financing from government
and other internal funds including waqf (Mohammad Alias, Muhammad Shamsir
Mohd Aris and Mohd Yunus Abdullah, 2015). In addition, USIM has been appointed
as mutawalli to manage the waqf funds with condition to provide reports from time
to time (Najibah Mustaffa and Mohd Zamro Muda, 2014). Lead by Professor Dato'
Dr Mohammad Bin Alias, a specialist clinic and a hemodialysis centre have been
built by PPPW under the concept of waqf. Both specialist clinic and hemodialysis
centre received a starting capital of MYR 2 million and MYR 1.5 million by State
Islamic Religious Council of Negeri Sembilan (SIRCNS) based on grant and qard al-
hasan. Services provided by USIM Medical Specialist Clinic (UMSC) including for
medical, eye, dental and outpatient treatment and the expertises for USIM healthcare
waqf are obtained from its medicine and health science faculty (Maffuza Salleh and
Noor Syahida Abdul Rahman, 2014; Roslina Hashim, Rahisam Ramli, Nur Farhana
Dahalan, Nur Yuhanis Ismon and Shahrina Romli, 2015).
In terms of language, Dewan Bahasa and Pustaka (2005) defined potential as the
capability (to achieve, to produce, or to do something), ability, strength, willingness
and effort for advanced developing. As for waqf, the potential exist in each aspect or
element of waqf from the problems and issues that have been identified. There are
issues in the management of waqf lands that made waqf lands were neglected. The
factors are financial restrictions, the law, uneconomical locations of the waqf lands,
and the size of the lands which are limited (Syahnaz Sulaiman, 2008). In relation to
productive waqf, there are three factors that restricted waqf empowerment of the
economy in Indonesia. The three factors are the understanding of the society,
unprofessional management and lack of waqf expertise in management (Nur Kholis,
2010). There are also problems in waqf administration from the legal perspectives.
The problems are lack of statutory provisions in the present legislation, no
standardisation in the procedures for vesting order of waqf lands, issues involving
ownership and registration of waqf land, lease of waqf land, occupiers in waqf land,
limited funds and the ignorance about the role of waqf and its institutions (Nor Asiah
Mohamad, Sharifah Zubaidah Syed Abdul Kader and Zuraidah Ali, (2012). Four
elements of the waqf potential in higher education in Malaysia are the society's
understanding about waqf, the administration of waqf, the law of waqf, and the
marketing of waqf (Ahmad Shaifful Anuar Ahmad Shukor, 2014). These elements
are suitable for the higher education, but more elements will be taken into
consideration for the construction of potential elements that suitable to healthcare
waqf.
As from these literature reviews, four potential elements suitable to healthcare waqf
in Malaysia have been identified which are legal and administration; financial and

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asset resources; human capital and expertise; and marketing and understanding.
These elements are based on the issues and problems which have been identified. It
could be great potentials for the healthcare waqf development in Malaysia if these
problems and challenges can be overcome.
THE POTENTIAL OF HEALTHCARE WAQF IN MALAYSIA
Earlier, there are four potential elements of healthcare waqf in Malaysia have been
identified which are the legal and administration; financial and asset resources;
human capital and expertise; and marketing and understanding. The selection of legal
and administration as the first potential element is because the waqf administrators
are bounded with the legislation in Malaysia. Both mutawalli and the management of
healthcare waqf provider have no exception from the legislation in each state of
Malaysia. As for the financial and asset resources, the capital for the healthcare waqf
is not only on its funds but also on the asset resources such as the equipment, land
and building. Sufficient human capital is important for day-to-day operation of
healthcare waqf and the expertise in waqf and healthcare is crucial for the
effectiveness and efficiency of the healthcare waqf. Meanwhile, fundraising activities
to the public and private sector can be done through the marketing of healthcare
waqf. However, the public need to be filled with knowledge of waqf before the
marketing to be success. Hence, the marketing will help the public understanding as
well as raising the waqf funds at the same time.
The discussions of these four potential elements are as follow:
a) Legal and Administration
An organization administration is usually involving the legislation of the country.
Donald (2015) inputted five transformative strategies for a good administration of
governance which are transforming the public law, government agencies,
government leader, along with the information technology and performance
management. It is the same for healthcare waqf, strategies should be created. In order
to create strategies, various aspects in the management of healthcare waqf must be
viewed and must not break the law.
One of the critical success factors of waqf development is clear registration. Clear
registration of waqf assets is very important to enable mutawalli to assist or develop
the waqf assets (Mohammad Salleh, 2015). For example is the success of Islamic
Religious Council of Singapore through its subsidiary, Warees Investments Pte. Ltd
developed waqf lands which were registered as waqf assets (Rabitah Harun,
Zuraidah Mohamed Isa and Norhidayah Ali, 2012). Without this legal registration,
these lands were unable to be developed for the purpose of waqf like the construction
of mosque on a waqf land. Waqf assets should comply with the waqf law enactments
in Malaysia accordingly including healthcare waqf. As SIRC is the sole mutawalli in
Malaysia, all the waqf assets need to be registered with SIRC unless there are other
mutawalli recognized by the SIRC (Jasni Sulong, 2015)5
. However, there are issues
5
Interview with an expert in usul al-fiqh and waqf, Dr. Jasni Sulong who is an academician in
Universiti Sains Malaysia (USM), specialized in Islamic law of Inheretance and Administration of
Islamic Law in Malaysia. The interview has been held on 25th August 2015 at his office in Penang.

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where the waqif did not register the waqf assets to SIRC. The problems related to the
unregistered waqf asset will arise later after the waqif died as the possibility of no
one will manage the assets after the deceased. Hence, the purpose of waqf to obtain
continuous reward from Allah SWT is no longer available. The involvement of SIRC
can help to maintain the waqf assets for a long time as long as the existence of SIRC
in Malaysia.
The issues in waqf records are happening in some of the SIRC. Some of the records
did not complete or having differences of records due to many circumstances. There
are waqf cases which still stuck as court cases which delay the records of waqf assets
(Mohd Bokhari Mat Doa, 2015). In the early days of waqf in Malaysia, some of the
waqf assets did not recorded properly as the waqf been done orally or the paper
records have been missing which cause the heir of waqif reclaim the assets (Sayuti
Ab Ghani, Hasan Al-Banna Mohamed, Mohd Hamran Mohamad, Basri Abdul
Ghani, 2012). The method use for the records today was improved since the
existence of e-waqf as the data were recorded virtually. Hence, the record of waqf
assets is more proper and it is easier to retrieve the data. Towards an efficient and
systematic system, e-waqf system has been developed for SIRC use. However, the
records using e-waqf by SIRC should be linked to the YWM and JAWHAR as a
method to strengthen the recording system in Malaysia (Ismail Omar, Aminah Md
Yusof and Faizal A. Manaf, 2014). As e-waqf is a computer application, the
management and administration of waqf assets have become easier compared to
traditional methods as to search again for the historical data and records.
Profesional management is another critical success factor of waqf development
(Mohammad Alias, 2015). In Negeri Sembilan, professional management can be
seen in the resources allocation and the management of Perbadanan Wakaf Negeri
Sembilan (PWNS) (Mohammad Alias, Muhammad Shamsir Mohd Aris and Mohd
Yunus Abdullah, 2015). The professional management of the waqf assets
administration is very important to avoid wasteful and negligence of the waqf assets.
In Malaysia, waqf assets are mainly managed by the State Islamic Religious Council
(SIRC) as SIRC is the one acted as the mutawalli of the mawquf by the waqif in each
of the states in Malaysia (Muhammad Yusuf Saleem, 2009). The purpose of
changing the waqf assets' ownership to SIRC is to avoid conflict of interests by the
waqif's heir, but the society feels insecure about the issue of assets takeover. The
rights and authority of SIRC in each state as mutawalli made the SIRC feels
legitimate about their rights upon the waqf assets and made it looked as if the SIRC
wanted to take the ownership of the waqf assets instead of being a trustee and the
behaviour of SIRCs' staff also looked as if they are towards the direction of the
society's perception (Razali Othman, 2015)6
.
Apart from that, the provision of Islamic rules and regulations of each SIRC are
different in SIRC legislations related to waqf (Fakhruddin Abdul Rahman, 2015).
The differences of practices and law enactments of each SIRC in Malaysia is one of
the biggest challenges for the construction of healthcare waqf (Samiul Hasan, 2015).
As from researcher observations, some of the SIRC applied different waqf
enactments. In addition, the SIRCS, State Islamic Religious Council of Negeri
6
Interview with the Director of Islamic Centre in Universiti Putra Malaysia (UPM), Dr. Razali
Othman has been held on 5th August 2015 at Surau al-Abrar in Bangi, Selangor.

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Sembilan (SIRCNS) and State Islamic Religious Council of Malacca (SIRCM), each
had established a specific enactment related to waqf management to fulfil the current
needs and situation of waqf management. However, not all SIRC in Malaysia did the
same thing and some of the enactments were not amended since 1990s as by the
State Islamic Religious Council of Pulau Pinang (SIRCPP) and SIRCK. Jasni Sulong
(2015) stated that the SIRC of each state of Malaysia need to sit together and discuss
the method to synchronize the enactments of waqf law of all states in Malaysia. Once
the synchronization happened, the same standard operating procedure of all SIRC in
each state can be created which will ease the management of waqf between waqif
and mutawalli. The method of benchmarking as a guideline is able to reduce the gap
in waqf management between the states in Malaysia (Zuraidah Mohamed Isa,
Norhidayah Ali and Rabitah Harun, 2011). Some of the SIRC are very efficient and
some are not in its management. Referring to the project of Mart Waqf across
Malaysia at 70 locations of 313 units allegedly easy but it was not because different
SIRC applies different requirements and practices. Furthermore, every single waqf
project and programs on any states in Malaysia need to be informed to the related
SIRC (Mohd Bokhari Mat Doa, 2015). It is the same goes to the construction of
healthcare waqf. Hence, it is necessary to understand the whole concept of a waqf
project to determine the best methods and means. Once the methods and means are in
the hands, it is much easier and smoother to build any waqf project.
The construction of healthcare waqf involved laws and rules which are not only for
the management of waqf, but also as a healthcare institution which means all the
regulations related to healthcare in Malaysia must be follow by a healthcare waqf.
Mohd Bokhari Mat Doa (2015) stated, a hemodialysis centre including for waqf
purposes must follow the specifications of building, layouts, tools and equipments
which determined by the MOH. At the same time, the regulations of waqf
determined by the involved SIRC also must be followed. Failure to comply of each
related law will resulted in the failure of the healthcare waqf construction. The laws
related to healthcare were set by MOH under the Act 586 Private Healthcare
Facilities and Services Act 1998, and the licensor is the MOH Branch of Private
Medical Practice Control (CKAPS) (CKAPS, 2014). As for USIM, the PPPW filled
the form and a unit of CKAPS came to USIM Medical Specialist Clinic (UMSC) to
check the compliance of UMSC with the medical specifications and laws. Besides,
the laws related to waqf must be followed along with the laws related to healthcare
including the registration of waqf land which involved the Department of Lands and
Mines (PTG) to register the vesting of waqf land to the SIRC. Furthermore, there
should not be any issue about healthcare waqf from the legal aspect as long as the
procedures related in the establishment of healthcare waqf were followed and it is
just a matter of time for processing the documentations. In addition, it is USIM
responsibilities to ensure the doctors servicing the UMSC were registered and have
fulfilled the recognized training of two hundreds hours for UHC (Mohammad Alias,
20157
and CKAPS, 2014). Hence, whenever waqf projects involved the government
agency, all the conditions must be met accordingly. In addition, there is an
organization that controls the price ranges of healthcare services which is the
7
Interview with the Director of Centre for Awqaf Financing Development of USIM (PPPW),
Professor Dato' Dr. Haji Mohammad Bin Haji Alias is has been held on 15th September 2015 at his
office in USIM located in Nilai, Negeri Sembilan.

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Malaysian Medical Association. As of now, the healthcare waqf need to meet the
minimum price required according to the price ranges (Mohd Bokhari Mat Doa,
2015). This situation will slowly improve the price by reduction as other medical
providers will also follow to maintain their sales as applied to the economic laws of
demand and supply. Later, it is possible for the price to reduce from the range of zero
to a certain lower amount of services fee.
Identification of the potentials available in the aspect of legal and administration can
be done by solving or improving the current issues of healthcare waqf. As interviews
have been done with the experts in the related field of healthcare waqf, a few matters
have been addressed by the experts from the aspect of legal and administration of
healthcare waqf. There are a few areas for improvement related to legal and
administration of healthcare waqf which have been identified as per below Figure 2.
Registration and
Record of Waqf
Assets
Management
Professionalism
Relationship
between Parties
Involved
Obedience to the
Laws of Waqf and
Healthcare Synchronization
of Waqf
Enactments and
Standard
Operating
Procedures (SOP)
LEGAL
AND
ADMINISTRATION
Figure 2: The Potentials in Legal and Administration of Healthcare Waqf in
Malaysia
Figure 2 shows the potentials in the element of legal and administration for
healthcare waqf in Malaysia. Apart from the roles to develop waqf assets, SIRC
management professionalism is able to eliminate the society perception of SIRC as
waqf trustee in Malaysia. The SIRC and other mutawalli should show their
credibility by putting more effort to develop waqf assets for the society to see. In the
case of SIRC inability to manage the waqf assets, employee trainings or a creation of
subsidiary company are good solutions for the issue of inefficient and ineffective
management. In order to develop healthcare waqf, mutawalli as the trustee of waqf
funds should maintain good relationships with the parties involved including the
Department of Lands and Mines (PTG), MOH and the Malaysian Medical
Association as well for a smooth development of healthcare waqf. The
synchronization of waqf enactments in all states of Malaysia will help the

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synchronization of daily standard operation procedure to ease the procedures
including the matter of time management. Healthcare waqf institution also must not
break the laws of waqf and also the laws related to healthcare and medical practice.
This is very important in order to avoid any unexpected problems and future
obstruction. These five potentials in the aspect of legal and administration are
imperative for the improvement of healthcare waqf in Malaysia.
b) Financial and Asset Resources
Currently in Pulau Pinang, there is no specific product by SIRCPP for the resources
of healthcare waqf because the financial and other forms of resources are based on
the intention of waqif (Fakhruddin Abdul Rahman (2015). If the waqif intended to
waqf an asset for a specific purpose, the usage of the waqf assets must be according
to the waqif intention and cannot be changed, thus is better for a waqif to waqf
without a specific purpose because the assets may be used for any kind of
philanthropic activities (Abdullaah Jalil and Asharaf Mohd Ramli, 2008). However,
if the intention of the waqif has been met, it is not a matter to add other functions or
purposes of the waqf asset (Shamsiah Abdul Karim, 2010). For example, a mosque
was built on a waqf land based on the waqif intention which waqf the land for the
construction of mosque. At the same time, a trading site also was built on the waqf
land for rental to the public business. The revenue from the rental is then channel to
the mosque for its maintenance. In this case, it does not matter as the waqif intention
to build a mosque on the waqf land has been met. According to Syahnaz Sulaiman
(2008), the Majma‘ al-Fiqh al-Islami8
agreed that in the issue of investment of the
waqf assets is neither forbidden nor recommended (mubah) although it is not
intended by the waqif, but to ensure the sustainability of the waqf asset purposes as
according to the waqif intention.
Capital is a critical success factor of waqf development in Malaysia. Most of the
waqf assets development was lead by the public sector. Sufficient capitals are needed
to develop waqf assets and big capitals are needed to enable waqf assets generate
income (Mohammad Salleh, 2015). Although USIM received funds from SIRCNS,
USIM has insufficient equipments for the clinics including digital x-ray, dental x-ray
and ultra-sound machine (Mohammad Alias, Muhammad Shamsir Mohd Aris and
Mohd Yunus Abdullah, 2015). There are a lot of funds needed in order to build and
maintain a waqf hospital. The cost of 400 beds complete with equipment cost tens of
millions excluding the cost of payroll and machinery (Razali Othman, 2015). Thus, it
is better for healthcare waqf to start small and develop to a bigger healthcare
institution
Besides of government contributions for waqf funds, YWM also received the funds
from the Muslim on monthly basis which the Muslim agreed to contribute monthly
via the payroll deduction (Mohd Bokhari Mat Doa, 2015). As an observation has
been done through the website of mutawalli in Malaysia, online waqf as a method to
obtain cash waqf from the public has already been applied by a few mutawalli such
as by SIRCJ and SIRCPP. JAWHAR through the Yayasan Wakaf Malaysia (YWM)
8
Majma‘ Fiqh al-Islami is the Muslim World League, consist of 22 states which founded in Makkah
in the year of 1962. The purposes of its foundation are to advance Islamic unity and solidarity, provide
financial assistance for Islamic education, medical care and relief work.

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also has applied the concept of online waqf. The online waqf system by SIRCPP is
also provides monthly deduction services from waqif account for cash waqf purpose.
According to Mohd Faisal Mohamed Yusof, Mohd Faiz Mohamed Yusof, Mazlin
Hani Hasarudin and Nurhanani Romli (2014), the online waqf system benefits waqf
institutions as it reduce the management cost.
In addition, the method of online waqf also can be applied to Islamic bank as a
method to obtain sources of waqf funds. The concept is the same as what have been
done by the collaboration of Bank Muamalat in Selangor and Perbadanan Wakaf
Selangor (PWS) in the state of Selangor (Razali Othman, 2015). The innovation in
obtaining cash waqf through online is a big help in the fundraising of waqf.
According to Mohammad Alias (2015), innovation is also important in obtaining the
waqf resources. An example of the innovation can be seen in Bank Islam credit card
facility where the holders are able to waqf their funds using the credit card by
registering for waqf deduction on monthly basis. The waqf funds obtained from the
banking services of Bank Muamalat through individuals and organizations where the
minimum funds contribution for an individual is MYR 10 while for an organization
is MYR 100 (Asharaf Mohd Ramli and Abdullaah Jalil, 2014).
According to Mohd Bokhari Mat Doa (2015), YWM current plan is to cooperate
with the Malaysia Pilgrims Fund Board (LTH) to get expertise and funds for the
development of a waqf hospital. However, the discussion between YWM and LTH is
still at an early stage but the concept of the waqf hospital was already there. After the
construction of the hospital, waqf certificates will be issued to the public until the
funds are sufficient as the investment of the hospital, then only the hospital is
officially declare as a waqf hospital. Hence, YWM will get back the funds and the
waqf hospital is given to SIRC. The funds received by YWM will be used for other
waqf projects.
Centre for
Awqaf
Financing
Development
of USIM
(PPPW)
USIM Medical
Specialist Clinic
(USMC)
USIM
Hemodialysis
Centre (UHC)
 State Islamic Religious Council
of Negeri Sembilan (SIRCNS)
 Staffs
 Students
 Public Members
Figure 3: The Sources of Waqf Funds for USIM Healthcare Waqf

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As from the Figure 3, the biggest contributor of USIM waqf funds is the SIRCNS,
but USIM also obtained waqf funds from monthly payroll deductions of USIM staffs
who want to waqf their funds on monthly basis and also from the USIM students'
collection. USIM also give the opportunity for the public to contribute for healthcare
waqf under the tabarru' funds. In addition, PPPW has another plan to obtain funds
for waqf purposes from Saudi Arabia which will be proposed by the end of year
2015. According to Mohammad Alias (2015), earlier before the financing approval
obtained from SIRCNS, PPPW cooperated with the medical faculty of USIM
prepared a working paper to Bank Muamalat in order to request a suitable shari'ah
financing method of MYR 2,050,000 for USIM Medical Specialist Clinic (UMSC)
including tools, equipments, and the rental of three shop lots in Nilai Square. The
proposal result is to use the method of musyarakah mutanaqisah between Bank
Muamalat and a subsidiary of USIM, USIM Tijarah Holdings Sdn Berhad. At the
same time, PPPW of USIM has also requested a waqf land lot from SIRCNS, set out
in a full board meeting and was agreed by the chief minister of Negeri Sembilan,
Dato' Seri Utama Haji Mohamaad Bin Haji Hasan who is also the chairman of
SIRCNS. During that time, the top priority of the state government was to establish a
hemodialysis centre in every district in the state. Hence, SIRCNS has agreed to
provide a sum of MYR 1,500,000 to build USIM Hemodialysis Centre (UHC). As
for now, there is another hemodialysis centre available in Senawang by WANCorp
other than UHC in Negeri Sembilan. USIM has also obtained financial support from
SIRCNS for MYR 1,000,000 under waqf grant and another MYR 1,000,000 under
the concept of qard al-hasan to develop UMSC (Mohammad Alias, 2015).
In any type of waqf, the most importance is the ability of the waqf to generate funds
for the waqf to sustain. The concept is the same as waqf land of a waqf mosque
where some spaces of the land are used for renting as business sites for merchants
and the collection from the rents are used for maintaining the mosque. As for
healthcare waqf, it is not necessarily free but it can be charged at lower fee of
services or free to a certain type of patients which met certain terms and conditions.
This is important for healthcare waqf to fund its operations and to sustain for
generations. Looking at the waqf by WANCorp which use a sum of its profit for to
SIRC, own waqf programs and reinvestment purposes. From the situation, the
patients are also involved in the process of waqf through the payments of services.
Indirectly, liven up the waqf and no mentality state of subsidy which can spoil the
society as it can cause the society refuse to strive in their life and the rich also want
to get a free treatment contrast with the purpose of waqf which is to help or to
provide relief for the lower level of society. Beside, this situation also will drive the
waqf development to downfall (Jasni Sulong, 2015).
Based on the interviews which have done on the element of financial and asset
resources, the identification of areas for improvement can be seen from below Figure
4

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Capital for Waqf
Development
Sustainability of
Waqf Assets
Shariah
Compliance
Investment
Methodology
Innovation of
Waqf Resources
Purpose of Waqf
by Waqif
FINANCIAL
AND ASSET
RESOURCES
Figure 4: The Potentials in Financial and Asset Resources of Healthcare Waqf
in Malaysia
The Figure 4 shows the five areas of improvement that need to be done in the
element of financial and asset resources. Firstly, the intention of waqif whether the
waqif waqf the assets for specific purpose or general purpose. It is better for waqif
not to put a special purpose of the waqf assets. Hence, the waqf assets can be used
for any development of waqf including for healthcare. The waqf assets are useless if
it cannot be developed for its benefits and reward from Allah SWT is much more
important as well as the benefits of the waqf assets to the society. In the case that
waqif has put a special purpose on the waqf assets, healthcare waqf can be built on
the waqf lands once the intention of the waqif has been met. Secondly, capital is an
important factor that determines the success of waqf development. Healthcare waqf
need a large capital for its operation. Hence, the healthcare waqf institution must be
able to collect or find sufficient contributions for the capital of healthcare waqf.
Thirdly, the investment of waqf funds and assets has been identified as a method to
increase waqf funds. However, the selection of investment must consider the risk
associated, suitable to the funds or assets status as a waqf. In addition, it is important
to ensure the investments are based on shari'ah as to ensure the sources for waqf are
not prohibited in Islam. Fourthly, the usage of technology innovation has been

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identified to have the ability to increase the waqf contributions. Online waqf has
made it very easy for people to donate as low as MYR 1. It was the same as the
innovation of credit card and payroll deduction on monthly basis for the purpose of
waqf which were very helpful to the both side of mutawalli and waqif. Out of all, the
sustainability of waqf assets as the fifth area for improvement is the most important
as to ensure continuous resources for healthcare waqf. Once the healthcare waqf can
be sustained, the ability of healthcare waqf to benefits the society and the
contributors reward from Allah SWT will also continue until the end. As a
conclusion, financial and asset resources is one of the key factors of any waqf
development including for the purpose of healthcare.
c) Human Capital and Expertise
Insufficient human capital is a problem in the SIRC. Although SIRC refers to a
council, the personnel available under the waqf management are limited. It is
impossible for two or three staffs to handle many waqf assets in a state for its
development, management and also financing. The best method is to split the waqf
management into division of development, management and financing waqf (Jasni
Sulong, 2015). Mutawalli need to have a subsidiary company or a corporation to
specially manage the development of waqf assets. State Islamic Religious Council of
Pulau Pinang (SIRCPP) as the only mutawalli of Pulau Pinang is shorthanded to
manage the development of waqf assets as they are bounded to government official
duties (Fakhruddin Abdul Rahman, 2015)9
. However, to add more staffs in the waqf
section of SIRC in Malaysia is not an easy task as it involved various tier of
procedures and bureaucreatic (Shahriza Osman, Ismail Mat, Jihan Ahmad and Yusuf
Haji Othman, 2015). Meanwhile, the development of waqf assets in advanced city
like Pulau Pinang needs the same aggressiveness and innovation as in the corporate
sector which make SIRCPP need for the establishment of a company or a corporation
in order to compete in the mainstream of modern development. The concept of
corporatization of the mutawalli is the same concept as the corporatization of a
certain zakat manager in Malaysia such as the Pusat Urus Zakat Pulau Pinang and
Lembaga Zakat Selangor. The corporatizations of these zakah managers have made
the management more efficient and effective and the proof can be seen in the
increment of zakah collections and distributions made since the last few years which
the statistics can be retrieved from their websites. As for the Yayasan Wakaf
Malaysia (YWM), a subsidiary of YWM will lead the management structure of any
waqf projects by YWM. This subsidiary will manage the purchase of assets and
under the subsidiary has its own structure which divided into sections including for
healthcare waqf (Mohd Bokhari Mat Doa, 2015)10
.
In a healthcare waqf, both expertises in the medical field and waqf field are needed.
As in the aspect of the expertise of waqf management, there have been courses
related to waqf management which are available in Malaysia. For example is the
Diploma in Zakat and Waqf Management which is offered by Institut Profesional
9
Interview with the Head of Waqf Department of State Islamic Religious Council of Pulau Pinang
(SIRCPP), Fakhruddin Abdul Rahman has been held on 2nd April 2015 at his office in Penang.
10
Interview with the Executive of Research and Awqaf Product Division in Yayasan Waqaf Malaysia
(YWM), Mohd Bokhari Mat Doa has been held on 5th August 2015 at his office in Putrajaya.

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Baitulmal which owned by the Federal Territory Islamic Religious Council (FTIRC)
(Mohd Bokhari Mat Doa, 2015). Hence, the expertise in the field of waqf
management in Malaysia can be obtained through the graduates of Institut
Profesional Baitulmal. As an observation has been done on the website of Institut
Profesional Baitulmal, the course was offered with career prospect for the positions
of assistant officer in any SIRC in Malaysia and assistant executive in corporations
or firms. According to Mohd Bokhari Mat Doa (2015), the medical expertise sector
such as specialists, doctors, pharmacists, and nurses will be obtained through the
advertisement of vacancies to the public. Mohd Bokhari Mat Doa (2015) personal
view is to tender the expertise in medical sector to the government hospital. On the
other hand, the cooperation with the private healthcare provider will provide the
medical expertise to the hospital as the hospital is rented to the private healthcare
provider.
Through educational waqf, medical specialists which is the most crucial expertise
needed in a healthcare centre can be born. It is the same concept as in the asnaf11
development program, whereby the asnaf who managed to change the status from
asnaf to a non-asnaf, are willing to help other asnaf to out of the asnaf status
(Fakhruddin Abdul Rahman, 2015). In the context of healthcare waqf, the recipients
of educational waqf and became medical specialists is able to help the public in the
healthcare waqf institution. However, the aspects of morality and faith are something
that cannot be overlooked. Therefore, it is up to each of the educational waqf
recipients for providing services to the people although the salaries may not be as
high as other private healthcare institutions. According to Razali Othman (2015), as
waqf is able to produce doctors through educational waqf, the doctors are then will
be able to help the healthcare waqf but the method must be right. If people really
understand about waqf, the people will surely not let the opportunity down as waqf is
not only for today's life but also for the hereafter.
Many staffs and expertises are needed in the hospital such as the nurses, doctors,
ambulance drivers and pharmacists. The expertise in waqf and healthcare can be
nurtured from local or overseas universities by providing educational loan of waqf
funds for the students under the concept of qard al-hasan (Jasni Sulong, 2015). The
educational loan can help the production of the expertise needed for waqf and
healthcare and from the usage of waqf funds as educational loan, the waqf funds can
be use continuously as once the students paid for the loan and the funds can be use to
help other new students in the field of waqf and healthcare. Hence, liven up the waqf
through the rotation of the waqf funds. Youngclaus and Fresne (2013) stated that
medical students' debt were continued to increase. In the case of medical education,
the cost in higher education institutions can be solved by waqf through the waqf in
higher education which has been implemented in Malaysia by Universiti Putra
Malaysia (UPM) and Universiti Kebangsaan Malaysia (UKM) (Ahmad Shaifful
Anuar Ahmad Shukor, 2014). Hence, educational waqf is able to produce the experts
in healthcare waqf as well. In Malaysia, medical trainings for graduates are available
in 41 hospitals though it is not funded by waqf, as in the Manual for Medical Officer
Career Development by MOH.
11
Asnaf is the people who are entitled to receive zakat from the State Islamic Religious Council.
There are eight categories of asnaf in Malaysia which are Fakir, Miskin, Amil, Muallaf, Riqab,
Gharmin, Fisabilillah and Ibnu al-Sabil.

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Mohd Bokhari Mat Doa (2015) stated that the resources for the nurse positions can
be obtained from Pusat Rawatan Islam Sdn Bhd fully owned by the Federal Territory
Islamic Religious Council (FTIRC) developed the Pusrawi International College of
Medical Services (PICOMS) to produce the nursing experts. Universiti Sains Islam
Malaysia (USIM) has obtained the mutawalli status which means USIM can collect
waqf funds from the public. The funds collected by USIM are then used for its
students under the concept of educational waqf. In addition, according to Mohd
Bokhari Mat Doa (2015), USIM had come to YWM to ask for assistance to expand
their waqf clinic but as for now, YWM need to focus on their 5 years planning of
healthcare waqf. In addition, the expertise can be obtained from the experts in
medical sector through the voluntary basis. Jasni Sulong (2015) stated that the
services also can be waqf as a method of infaq to the society. In the sector of
healthcare, the doctors can provide the services to the society in healthcare waqf
institution after their working hours or during their holiday. The concept is the same
as the Muslim preachers who waqf himself to the Muslim by teaching and provide
Islamic knowledge to the Muslim without any fee which is beneficial to the Muslim
though there is no physical assets involved. However in USIM, the students are not
bounded for the service to UMSC after graduation. In addition, UMSC has the
expertises from among the lecturers of medical faculty in USIM and the medical
experts of USIM are ready for on call job to treat emergency cases in UMSC
(Mohammad Alias, 2015).
Looking from the perspective of payrolls, the staffs' salary of healthcare waqf should
be equal to the standard range of non-waqf workers because the character of human
being whereby they will run away if they received a better promise after a certain
period of time from other healthcare organization (Jasni Sulong, 2015). Though it is
a waqf, the expertise will be paid accordingly as the staffing cost is included in the
development cost of a hospital waqf. It is not that the healthcare waqf will pay lesser
to its staff, but at the side of beneficiaries only will pay lesser for the treatment
received from the medical experts (Mohd Bokhari Mat Doa, 2015). At the same time,
the expertise of doctors and nurses in the healthcare institution will increase over
time. This means the longer period of services years, the more expert the staffs
become. Hence, the expertise that was already existed should be treated with care as
these experts are the assets of the healthcare waqf.
According to Fakhruddin Abdul Rahman (2015), for the implementation of
healthcare waqf to be success, it is indispensable for the healthcare waqf to have a
management and medical team that really take their job as an ibadat. There are five
characteristics of workers who have high ethos which are; firstly, a positive
assessment of other people works; secondly, views work as a noble thing for human
existence; thirdly, work perceived as a meaningful activity for human life; fourthly,
internalized work as a process that requires diligence and thus an important tool in
realizing the ambition; and fifthly, job or work done as an ibadat (Tampubolon,
2007). These work ethics are important in an organization for the organization
growth as it is the motivation of the workers to move forward in their job aspects. As
for the management and medical team of healthcare waqf, ibadat as their core ethos
would motivate them to provide services for the society.

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As interviews have been done with the experts, below Figure 5 is to show the
conclusion of the interviews for the element of human capital and expertise:
HUMAN CAPITAL
AND
EXPERTISE
Payroll
Structure of the
State Islamic
Religious Council
(SIRC)
Human Capital
Resources
Work
Ethics
Waqf Ability in
Expertise
Production
Figure 5: The Potentials in Human Capital and Expertise of Healthcare Waqf in
Malaysia
Figure 5 shows the improvement areas available in the element of human capital and
expertise. Sufficient human capital and expertise in the related field of healthcare
waqf is important for daily operations of a healthcare waqf provider. Currently, the
shortage of employees in the department of waqf for SIRC is an issue for a success
management of waqf assets in Malaysia. Government may consider adding more
staffs or to establish divisions under the department of waqf in SIRC of Malaysia.
Corporatization of SIRC as the sole mutawalli through its subsidiary also may solve
issues related to the efficiency and effectiveness of waqf management in SIRC. Apart
from that, SIRC also can delegate their job to others by appointing suitable mutawalli
or subsidiary company.

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Payroll of the medical experts and other staffs of a healthcare waqf must be
considered. The medical experts and staffs should be paid and rewarded accordingly.
Although a healthcare institution is based on waqf, it does not mean that the medical
experts and staffs wanted to waqf their services for healthcare waqf. However, the
experts and staffs are able to waqf via the agreement with the management for
payroll monthly deductions.
Resources for experts in the field related to medical are also an issue. However, it
can be solved if good relationships are maintained with government agencies and
organizations related to healthcare as they can assist to provide the expertise.
Referring to the waqf ability to produce experts in the related field of healthcare and
waqf due to the cost in education, educational waqf has been identified to have the
ability in solving the issue. The students which were funded by waqf funds may
become the experts in the healthcare waqf institution later.
Ibadat as a core concept in healthcare waqf can increase the work ethics among the
staffs to contribute for the society through their job roles. Hence, from the above
discussion it can be concluded that the human capital and expertise element is
important to ensure smooth daily operations for a long term of period in a healthcare
waqf institution.
d) Marketing and Understanding
There are many types of waqf. However, many Muslim in Malaysia are still lack of
understanding about waqf which the understanding is the core of waqf concept. On
average, many Muslim in Malaysia still lack of understanding due to the confusion
of waqf concept in Islam and endowment concept by the non-Muslim (Razali
Othman, 2015). The concept of endowment by the non-Muslim is the same as the
concept of waqf in Islam. Both concept of endowment and waqf must preserve the
principal assets and used the assets according to the intention of the contributors.
What make it differ are the resources of the endowment and the waqf. For example,
Carlsberg Brewery Malaysia Sdn Bhd donated MYR 10 million to build a clinic.
This fund can be used for endowment but cannot be used for waqf as the source of
the fund was already known from the selling of beers which are prohibited in Islam,
thus the business is not shari'ah compliance.
The distributions of waqf are depends on the trust or purpose by the waqif to the
mutawalli. If a waqif wants the waqf asset to be utilized for healthcare purposes, a
waqif should includes the purpose of the waqf asset for healthcare waqf specifically.
So far, the specific instruction of a waqf asset for healthcare purposes has yet to be
found in Pulau Pinang, hence the main waqif and the waqf instruments specifically
meant for healthcare waqf were also yet to be identified (Fakhruddin Abdul Rahman,
2015). This shows that the understanding level of the Muslim in Malaysia is still at
low level.
However, the uses of waqf in several states have shown a good improvement. Hence,
it shows the improvement of the society's understanding about waqf. Referring to the
state of Selangor, Mohd Bokhari Mat Doa (2015) stated that Perbadanan Wakaf
Selangor (PWS) has played active roles in promoting waqf in Selangor. This can be

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seen in the increasing number of waqif, as there are about three thousand waqif as of
now that waqf a sum from their salary on monthly basis which then channelled to
PWS. The collection of the monthly basis waqf funds has reached the range of MYR
60,000 to MYR 70,000 monthly.
The society has the understanding about waqf though it is still at low level,
meanwhile the waqf understanding in corporate sector is better because the waqf
practices in Malaysia usually involved corporate sector to support the development
of waqf such as LTH and Islamic banks in Malaysia (Mohammad Alias, 2015).
According to Jasni Sulong (2015), the understanding level of society in Malaysia is
different based on locations. Some states have better understanding and some are
lesser. One of the best methods of waqf marketing is through the cash waqf because
the all level of citizens capable to waqf in a small amount of money. The usage of
social media is one of the best approaches because the information passed via social
media is very efficient within the shortest period possible like the Facebook
application and Whatsapp application. However, not all citizens can be reached via
the social media because people would prefer or interested in hedonism and
entertainment related information than about waqf as waqf seems like traditional
issues. Hence, the religious consciousness is also a factor that determines the success
of waqf marketing.
In addition, Fakhruddin Abdul Rahman (2015) stated that although government must
play its roles in promoting waqf understanding to the public, other organizations
which are related to waqf should help as well. It is not a responsibility held only by
the government but also by all the Muslim in Malaysia. In order to increase the
Muslim understanding about waqf, it is important for the Muslim to understand the
importance of economy at first before waqf funds can be obtained from the Muslim.
Other than that, the successes of waqf projects are able to increase the understanding
and confidence of the locals (Mohammad Alias, 2015).
Earlier in the sub-topic of legal and administration, it has been stated that sincerity is
one of the critical successes factors of waqf management (Mohammad Salleh, 2015).
The sincerity can only be gained from a depth understanding of waqf. It has also
been stated earlier that the mentality state of subsidy may spoil the society as they
will not put efforts to make progress in their life as waqf is already exist to help them
(Jasni Sulong, 2015). If the waqf beneficiaries are sincere, they will always try not to
be the waqf receiver but to be a giver instead. Furthermore, waqf is meant for every
tier of citizen including the rich. If the rich really understand about waqf, they should
refuse to receive any help from waqf with but to help other people through waqf who
are in needs more than them.
Marketing and understanding is an important element for the development of
healthcare waqf. As from the interviews, areas of improvement available in the
element of marketing and understanding are as per below Figure 6.

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Awareness on the
Importance of Waqf
Sincerity of
Contributors and
Beneficiaries
MARKETING AND
UNDERSTANDING
Confusion
between
Waqf and
Endowment
Government
Roles
Waqf
Soul
Mass Media
and Social
Media
Figure 6: The Potentials in Marketing and Understanding of Healthcare Waqf
in Malaysia
Basically, there are six aspects that have been addressed by the respondents. The
above Figure 6 shows the aspects which need for improvements. The lack of waqf
understanding in society is related to their awareness on the importance of waqf. Not
only important to help the needy, waqf is able to alleviate poverty thus help the
country's development and gain rewards from Allah SWT at the same time. Hence, it
is important to enhance the awareness of the society about the importance of waqf.
Also, the confusion between waqf and endowment by the non-Muslim occurred in
the society. Sufficient knowledge must be exposed to the society for a better
understanding in comparison to the society's current understanding about waqf. This

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is where the marketing methods are importance to enhance the society understanding
about waqf. Once the society gained the understanding about waqf, then only waqf
soul will exist in the country, in the hearts of Malaysians especially the Muslim.
Besides, in depth understanding of waqf enables the sincerity exists among the
contributors and beneficiaries drive from the waqf soul can avoid the mentality of
subsidy and being a receiver instead of a giver.
In order to improve the understanding of society about waqf, roles of marketing is
very important. A good marketing strategy will be able to promote waqf activities
and provide knowledge of waqf at the same time. The usage of mass media should
help the promotion of waqf but it is better to promote waqf via social media as public
access to social media is much faster and efficient. At the same time, government
also should play their roles in helping mutawalli to promote and provide
understanding of waqf to the society through Department of Broadcasting under the
Ministry of Communications and Multimedia Malaysia (KKMM). Hence, the
marketing and understanding of waqf is important in developing the waqf assets
including for the purpose of healthcare in Malaysia.
Although these four potential elements have been identified, it is meaningless if the
waqf assets can only survive for a certain period of time. Therefore, these potential
elements need to move along with waqf instruments suitable with the purposes of
healthcare. As from the above discussions, it can be concluded that there are
potentials in each elements of legal and administration, financial and asset resources,
human capital and expertise, and marketing and understanding.
CONCLUSION
The potential of healthcare waqf in Malaysia has been identified through its elements
of legal and administration; financial and asset resources; human capital and
expertise; and marketing and understanding. Healthcare waqf in Malaysia is still at
an early stage. Hence, there are many rooms for improvement. All the issues and
problems in these elements are big potentials for the healthcare waqf in Malaysia if
these issues and problems can be solved.
However, these potential elements are useless without the suitable sustainability
method. Hence, the potential of healthcare waqf should be integrated with suitable
waqf instruments such as the cash waqf, investment based waqf, and istibdal in order
for healthcare waqf to be sustainable.
The development of healthcare waqf is still not prominent. Hence, a comprehensive
strategy should be taken by all the parties involved to ensure the issues related to
healthcare can be solved as the benefits not only for Muslim but the entire citizen of
Malaysia for the sake of the country continuous development.
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LIST OF INTERVIEWS
Interview with the Director of Centre for Awqaf Financing Development of USIM
(PPPW), Professor Dato' Dr. Haji Mohammad Bin Haji Alias is has been held on
15th September 2015 at his office in USIM located in Nilai, Negeri Sembilan.

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Interview with an expert in usul al-fiqh and waqf, Dr. Jasni Sulong who is an
academician in Universiti Sains Malaysia (USM), specialized in Islamic law of
Inheretance and Administration of Islamic Law in Malaysia. The interview has been
held on 25th August 2015 at his office in Penang.
Interview with the Director of Islamic Centre in Universiti Putra Malaysia (UPM),
Dr. Razali Othman has been held on 5th August 2015 at Surau al-Abrar in Bangi,
Selangor.
Interview with the Executive of Research and Awqaf Product Division in Yayasan
Waqaf Malaysia (YWM), Mohd Bokhari Mat Doa has been held on 5th August 2015
at his office in Putrajaya.
Interview with the Head of Waqf Department of State Islamic Religious Council of
Pulau Pinang (SIRCPP), Fakhruddin Abdul Rahman has been held on 2nd April
2015 at his office in Penang.

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