 1

Financing the Development of Waqf Property: The Experience of Malaysia and

Singapore

Prof. Dr. Hajah Mustafa Mohd Hanefah

Abdullaah Jalil

Asharaf Mohd Ramli

Hisham Sabri

Norhaziah Nawai

Syahidawati Shahwan

Fakulti Ekonomi dan Muamalat

Universiti Sains Islam Malaysia

mustafa@usim.edu.my

(06-7986300)

Abstract

This paper discusses financing mechanisms used by waqf institutions in Malaysia and

Singapore in developing various types of waqf properties. In Malaysia, the duty of

managing and developing waqf assets is under the jurisdiction of state governments

through State Islamic Religious Councils (SIRCs). The problem of getting enough funds

and staffs have hindered the development of a large number of waqf assets especially

land waqf. In addition to traditional mode of financing such as long lease (hukr), modern

schemes and self-financing have been used by the authority to develop waqf properties.

The development of waqf assets in Singapore is encouraging especially after the

establishment of Warees Pte Ltd: a subsidiary of Singapore Islamic Religious Council

(MUIS). The source of financing is mainly generated through cash waqf contributed

monthly by Muslims in Singapore. Besides that, a modern mode of financing such as

sukuk musyarakah has been introduced in developing commercial buildings on waqf

land. This paper also compares the financing methods adopted to develop waqf properties

in Malaysia and Singapore. Recommendations are made as to the best form of financing

that can be adopted in developing waqf properties in Malaysia.

Keywords: Waqf property, financing, development, cash waqf

mailto:mustafa@usim.edu.my

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Introduction

In Malaysia, the development of Waqf activities and institutions has increased

tremendously. In recent years, ideas have evolved particularly on the contemporary

waqaf activities in Malaysia. For example, JCorp has come up with their innovation on

corporate waqaf (JCorp Annual Report, 2007). Former Prime Minister of Malaysia Dato’

Seri Abdullah Ahmad Badawi has also suggested the establishment of World Waqaf

Fund (Tabung Waqaf Sedunia) (Siti Mashitoh Mahamood, 2007) and also establishment

of Waqaf Bond offered under Waqaf Enactment (Negeri Sembilan) 2005 (Siti Mashitoh

Mahamood, 2007.) All these are among new innovations towards modern and

contemporary platform for waqf development in Malaysia.

General Landscapes of Waqf in Malaysia and Singapore

Waqf Development in Malaysia

Historically, it is presumed that waqf institutions existed in Malaya later known as

Malaysia, since the advent of Islam in the country around 1500CE (Mashitoh, 2006).

The origin and development of waqf in the country can be divided into three different

periods; pre-colonial, colonization and post-independence. At the latter stage, great

efforts have been taken by waqf authorities towards developing as well as establishing

new types of waqf assets. Continuous support from the government and private agencies

also play a key role in enhancing and stimulating this philanthropic institution to achieve

its main objective of improving the socio-economic welfare of the people in the country.

Not much information on the development of waqf practice during pre-colonial period of

Malaya can be obtained. However, Pahang Laws enacted in 1596CE is thought to be the

first codified laws pertaining to Waqf in the country (Mashitoh, 2006). Besides

acknowledging Shafi’i rulings in matters relating to Shariah, the law also recognizes two

 3

types of waqf assets; movable and immovable, as well as classifying waqf properties into

two main categories; public and special waqf. In term of waqf assets, three mosques,

namely; The Kg. Hulu Mosque, Kg Laut Mosque and Sultan Abu Bakar are considered to

be among the earliest waqf creations in Malaysia (Mashitoh, 2006).

Waqf institutions continued to survive although Malaysia was colonized for more than

four hundred years. This practice became widespread, in particular during British

occupation in which the implementation of secular policies by the British forced the

Muslims to safeguard their religious rites. Muslims were encouraged to donate their lands

for the purpose of building mosques and religious schools. Late 19 centuries had seen

the development of the traditional pondok education
1
 in Peninsula Malaya (Ahmad Zaki

et.al, 2006). Muslims generously dedicated their assets for the establishment of

accommodation for teachers and pondok accommodation for students.  The trusteeship of

waqf assets during this period was placed under various parties, for example penghulus,

the qadis, and religious school teachers. As no written documentation was in place, it is

difficult to trace the actual number of waqf properties including the ownership of waqf

assets transferred to the trustee’s heirs.

Waqf developments and activities in the post-independence era of Malaysia have been

encouraging. All matters relating to waqf assets are vested under the State Islam

Religious Councils (SRIC), in accordance to Ninth Schedule (State List) of Federal

Constitution of Malaysia (Ahmad Ibrahim, 1997). As the sole trustee of waqf properties,

SRICs are empowered by law to appoint any individual or committee acting as its

representative and also use waqf assets to generate income through yields and rentals. In

contrast to past experience, waqf authorities not only develop waqf for establishing

religious places but also build shop lots and commercial properties on such waqf lands.

To overcome the problem of getting enough funds for waqf development projects,

various financing mechanisms have been used by waqf managers including hukr,

ijaratain, istibdal and sukuk musyarakah (Mohd Tahir Sabit, 2006). Waqf authorities also

introduced the cash waqf concept for fund raising purposes and the proceeds channeled to

1
 Refers to the traditional system of Islamic teaching.

 4

finance waqf activities. Various types of cash waqf concept such as waqf shares models,

takaful waqf model and corporate cash waqf models have been developed by waqf

authorities in Malaysia (Magda, 2008).

In recent years, various steps have been taken by the government and private companies

towards accelerating and stimulating waqf developments in the country. The

establishment of the Department of Waqf, Hajj and Umrah in 2004 under the Ministry of

Prime Minister Department shows the commitment of Federal Government to consolidate

waqf activities at national level (www.jawhar.gov.my). Among the main duties of the

Department are to coordinate, facilitate and enhance SRIC in administrating and

developing waqf properties in their respective areas. In 2008, the Waqf Foundation of

Malaysia (YWM) was set up to strengthen waqf developments in the country. Currently,

the foundation actively promotes its waqf fund projects and cash waqf scheme

(www.ywm.org.my). Corporate waqf shares launched in 2006 by Johor Corporation

demonstrates the company’s assurance to be one of the leaders in promoting corporate

social responsibility via philanthropic waqf practice. Kumpulan Waqf An-Nur, a

subsidiary of JCorp has been successfully developed a number of clinics known as An-

Nur Waqf Clinic in various places and a hospital in Pasir Gudang (www.jcorp.com.my).

The initiative taken by JCorp can be used as a model for other private companies to

actively involve in promoting, establishing and developing waqf properties in Malaysia.

Waqf Development in Singapore

The historic origin and development of waqf in Singapore can be traced back to the

period of British colonization when the country was known as the Strait Settlements.

Similar to the experience of Malaysia, most of waqf assets developed in Singapore are in

the form of mosques and religious schools. The Mosque of Omar Kampung Melaka built

in 1826 is thought to be the earliest waqf creation in the country (Shamsiah, 2006). Waqf

funds are also used to establish two famous religious schools in the country; Madrasah al-

http://www.jawhar.gov.my/

http://www.ywm.org.my/

http://www.jcorp.com.my/

 5

Iqbal built in 1907 (Abdul Halim and Kamaruzzaman, 2006) and Madrasah al-Junied

established in 1927 (www.aljunied.edu.sg).

Waqf administration in Singapore is vested under Majlis Ugama Islam Singapore

(MUIS). The promulgation of The Administration of Muslim Law Act (AMLA) in 1968

empowered MUIS to administer all matters relating to waqf. Section 58 of AMLA in

particular clearly mentioned that all awqaf created are vested in MUIS

(www.muis.gov.sg).  Being a sole trustee of waqf properties, MUIS has taken a bold step

in founding its own subsidiary; Warees Plc, to handle, develop and monitor waqf

projects. (Shamsiah, 2007) Since its establishment in 2003, Warees has successfully

transformed a number of unproductive waqf lands into huge commercial residential areas

(www.warees.com). As far as financial resources are concerned, cash waqf scheme and

modern financial mode of Sukuk Musharaka bonds have been introduced to fund waqf

development activities. By becoming the investor of modern sukuk musyarakah

instrument, Muslims in Singapore as well as abroad can be directly involved in

developing various waqf assets.

Jcorp’s [Kumpulan Waqf An-Nur Berhad] Experience in Developing Waqf

Properties in Malaysia

JCorp plays a very important role in developing waqaf properties in Malaysia particularly

in the corporate sector. Thus, its contribution in managing waqaf property is proven and

recognized by many parties.

As a private institution, JCorp is one of the prominent institutions which contributes

directly towards this development. Waqaf activities anticipated by JCorp is diversified to

various activities via Kumpulan Waqaf An Nur Berhad like waqaf activity in medical-

based institution known as Waqaf  An-Nur Clinic which was the first waqaf hospital

launched by JCorp in 2006. Until 2007, the expansion of Waqaf An-Nur Hospital and

Clinics reached not only the state of Johor, but also to Kuching, Sarawak in collaboration

http://www.aljunied.edu.sg/

http://www.muis.gov.sg/

http://www.warees.com/

 6

with Baitulmal Sarawak (JCorp Annual Report, 2007). With the implementation of cash

waqaf in Waqaf An-Nur, it has contributed to the society in its own range.

A unique agenda planned by JCorp for the ummah is through its Corporate Waqf

Concept. This concept is a key institutional strategy towards making a success of its

corporate mission of “Business Jihad”. As a proof, via its corporate waqaf agenda as

reported in 2007 JCorp pledges to dedicate 25% of the annual dividend payout from the

shares transferred into waqaf. (JCorp Annual Report, 2007). Thus, the dividend is useful

to organize various activities for Muslims and non-Muslims and charitable and religious

activities that benefit and fulfill the needs of the society as a whole. In 2006, JCorp

launched the idea of “Corporate Waqaf” which involved the transfer of 12.35 million unit

shares owned by JCorp Kulim (M) Bhd, 18.60 million unit shares in KPJ Healthcare Bhd

and 4.32 million unit shares in Johor Land Bhd to Kumpulan Waqaf An-Nur Bhd as

trustee (JCorp Annual Report, 2007). Refer to Figure 1 for illustration.

Figure 1: JCorp’s Corporate Waqf Concept

State Islamic

Religious Council

Mufti Department
KWAN (Kumpulan

Wakaf An-Nur)

JCORP

JLB

KULIM

KPJ-H

Clinics

Mosques

Islamic Institutions

25%

5%

70%

4.32 mil unit

shares

12.35 mil unit

shares

18.6 mil unit

shares

RM200 mil (NAV) transferred to WAQAF on

3
rd

 August 2006

 7

As for da’wah activities, JCorp with Jabatan Kemajuan Islam Malaysia (JAKIM)

produces an academic-based programme to instill business mind-setting amongst

Malaysian community with Islamic outlook. The programme invites callers and viewers

to donate via SMS (Short Messaging System) which is then distributed to the poor and

needy in most of JCorp’s programme.

Thus, JCorp’s Waqaf An-Nur Clinics and Hospital and other Islamic driven corporate

social responsibilities activities have brought JCorp as Muslims corporation that devoted

towards Muslims ummah as a whole, which directly alleviate poverty amongst Muslims.

The focal activity of JCorp via corporate share and medical-based contribution has

benefited the ummah.

Financial Performance of Kumpulan Waqaf An-Nur

Kumpulan Waqaf An-Nur Berhad (KWANB) started its operations on 25 October 2000

as Pengurusan Klinik Waqaf An-Nur Berhad. It was established to manage the waqaf

clinics and dialysis centres under Jcorp and managed by KPJ Healthcare Berhad. The

establishment of KWANB has aptly reflected the effort by Johor Corporation to

implement corporate endowment in the service of business jihad. The first corporate

waqaf involved the endowment of RM200 million Net Asset Value of JCorp

shareholdings in Kulim (M) Berhad, KPJ Healthcare Berhad and Johor Land Berhad on

August 3, 2006. In 2007, JCorp continued the endowment fund with 75 percent of

JCorp’s share in Capaian Aspirasi Sdn Bhd (CASB) into KWANB. CASB is a company

that operates a Shariah compliant insurance agency and also acts as a Zakat collector.

A fund under the name of Dana Waqaf Niaga has also been established as a pilot scheme

for the purpose of aiding small businesses facing problems in securing financing for start-

ups or for businesses. The fund provides interest free financial assistance in the form of

micro credit. An initial fund of RM100, 000 has been set aside from the provision of 25

percent of Fisabilillah and this is expected to reach RM1 million within 3 years. A total

of 21 businessmen have benefited from the fund. Besides that, Briged Amal Waqaf was

 8

set up as a voluntary team to assist victims of disasters such as earthquake and flood. The

team consists of five groups based on their capabilities and expertise in providing

assistance and are tapped from such companies within JCorp Group. In 2007, four more

Waqaf An-Nur clinics have been set-up to make a total of nine Waqaf An-Nur clinics

including a Waqaf An-Nur Hospital.

In 2007, the revenue received by KWANB from shares that have been endowed totaled

RM3.23 million, which is a reduction of 19.6 percent from RM4.02 million in 2006. This

decrease was due to the decreasing dividend returns of company shares that had been

endowed. The pre-tax profit of KWANB was RM2.28 million, a decrease of 75.8 percent

compared to RM4.03 million in 2006. The decrease was due to the effect of the decrease

in dividends received and the increase in the expenditure. However, the total share value

that had been endowed to KWANB is RM141.9 million, an increase of 57 percent

compared to RM90.4 million in the previous year. The total assets of KWANB have

increased to RM145.3 million in 2007 from RM94.3 million in 2006. A total of

RM177,360 was expended on Fisabilillah and welfare and a total of RM58,727 was

channeled to the Johor Islamic Religious Affairs Council.

Financial Performance of MUIS Waqaf Funds

In Singapore, MUIS acts as the overall administrator of all Waqaf funds through Waqaf

Funds group. The group consists of the Board and Fusion Investments Pte Ltd. The

principal activity of the MUIS Waqaf Funds is the management of the assets and the

related distributions in accordance with the respective trust deed of each waqaf. An

individual waqaf fund is managed either by the Waqaf Funds or Trustees appointed under

the instrument creating and governing a Waqaf Fund. As at December 31, 2007, the

number of trustees appointed under Waqaf instrument totalled 24 compared to 23 in

2006.

In 2007, the pre –tax income received by the Waqaf Funds was $98.9 million increased

from $6.3 million in 2006 because of an increase on the fair value of investment

 9

properties.   The total capital owned is $65.4 million and the asset revaluation reserve is

$8.4 million. The accumulated funds received were $341 million compared to $130.7

million in 2006.

Jcorp’s Experience and Warees’s Experience in Dealing with Waqaf Fund

In Malaysia, JCorp represents the corporate entity in contributing towards waqaf

development, whereas Warees represents Singapore. Both JCorp and Warees are

involved in various partnership contracts which is based on Musyarakah concept like the

development of food outlets by Warees and development of An-Nur Clinic by JCorp.

Both JCorp and Warees implement the concept of Cash Waqaf in running their activities

especially in the development projects. The source of fund comes mainly from corporate

shares for JCorp and Warees receives partnership fund from Majlis Ugama Islam

Singapura (MUIS). However, the major fund for JCorp is the corporate shares but

Warees receives compulsory monthly salary deduction from Muslims in Singapore. In

terms of activity, the focus area of JCorp is mainly in medical-based institution and

contribution, but Warees is more concerned towards development of Commercial Avenue

for Muslims. These two different approaches might be related to the need of the people of

these two countries. Demands from Malaysian are more towards medical facilities rather

than business avenues that are more crucial in Singapore. Economically, Muslim

minority in Singapore are behind as compared to the other communities.

In order to contribute towards human development agenda, JCorp at the same time trains

interested individuals via its Intrapreneur concept by means of Waqaf Fund. The aim is to

produce Muslim entrepreneurs who are able to bring inner development towards them

and then contribute materially towards the society. Warees, however, has not yet

ventured into this project. Their activity is more towards investment in commercial

property that involves business entity but not for human development in particular.

 10

Opportunities for Waqf Development in Malaysia

The future of Waqaf development in Malaysia is constantly bright and inspiring with the

full support by the Malaysian government. Many institutions would be able to absorb

waqaf concept in its corporate social activities by Malaysia government-linked

companies (GLC) such as Petronas, TNB, Khazanah Nasional and others. In addition, in

third Islamic Economics Congress on 12
th

 January 2009, the concept of corporate waqaf

has been selected to be a main strategy to run the idea of Business Jihad.

Besides putting hope on the GLCs, government agencies like JAWHAR under Prime

Minister Department and Religious State Council of all states should play an important

and pro-active role in managing waqf development. Proper management of waqf property

can lead towards successful planning and implementation of Waqf development for the

benefit of Muslims in this country. These innovations also might bring better economic

development for Muslims and Malaysia as a whole. For example, Religious State Council

of Pulau Pinang has established a subsidiary with 100% equity known as Permodalan

Wakaf Pulau Pinang Sdn. Bhd. (Berita Harian, May 30
th

 2007)

Issues in Waqf Development: An Analysis

There are several critical issues related to the development of Waqf assets. Shakrani et al

(2003) have examined the preliminary issues that restrict the proper implementation of

waqf in economic planning in Malaysia and concluded that there are three main critical

issues. The issues are:

1. The clarification on how to develop the waqf according to the Islamic scholar's

opinion (Shariah issues);

2. Legislation obstacles (Legal issues); and

3. The problem of Baitul Mal's administration that is inefficient and unsystematic

(human resources and management issues).

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Figure 2: Issues in Waqf Development

Issues in Waqf

Development

Shariah Method of

Development

Baitul Mal

Management
Legal Issues

Methods of Development

There are a number of methods that has been suggested by the scholars for the

development of waqf property. Most of the literatures have suggested the involvement of

private entity in the development of waqf assets. Tahir Sabit (2006) has divided the

development of waqf assets into three (3) main methods. They are:

1. Credit based finance;

2. Joint venture or equity and income sharing; and

3. Self-financing.

The combination of these three methods of financing or two of them may be deemed

necessary by the managing authorities based on the situation where the waqf assets are

operated. The main issue in these methods of development is on the protection and

security of the waqf assets. Waqf assets are owned by Allah SWT or by the beneficiaries

(in according to different opinions of Islamic jurists) and hence, the transfer of the

ownership of waqf assets either through ibdal or istibdal is highly unfavorable from the

fiqh perspective. Even though, there are Islamic scholars and jurists who permit the

practice of ibdal and istibdal, there are, however, several conditions that should be

fulfilled. Some Islamic schools of law have a very strict opinion on the practice of ibdal

and istibdal.

 12

The problem in selection of the most suitable Shariah method to develop the waqf

properties could be overcome with the involvement of Fatwa and Mufti department. It is

necessary that decisions related to the Shariah rulings on waqf assets and management

must be referred to Fatwa Council of the state or federal territory. In another words, the

involvement of Mufti Department in the development of waqf property is crucial. JCorp

has appointed Dato’ Noh Gadot – the former Mufti of Johor – as a member of the Board

of Directors for its waqf programme. The involvement of Mufti and Fatwa Council in the

development of waqf property may improve the effectiveness of Shariah decision making

process in waqf development.

Baitul Mal Management

The problem of Baitul Mal lies with the lack of human resources especially those with

professional background. The root of the problem is very much related with the

employment scheme and policy adopted by the state or federal territory. The effort to

improve the Baitul Mal management should begin with the improvement of the

employment scheme and policy. Unattractive employment scheme and policy will not be

able to attract professionals to work with Baitul Mal. It is the responsibility of the State

Council to review the employment scheme at Baitul Mal especially and State Islamic

Council generally in order to revive its function in the development of waqf property.

Placing too much responsibility on Baitul Mal as well as the State Islamic Council which

lack employees and professionals exposes the institutions to critics by public without the

right understanding of the problem.

As such, it is recommended that Baitul Mal or the State Islamic Council appoint or

cooperate with private and professional institutions that are able to manage and develop

the waqf assets based on a win-win formula. A trustee body could be established to

monitor the waqf development project undertaken by the managing institutions. The

trustee body should also ensure that the purpose of waqf and the distribution of waqf

proceeds to the beneficiaries are carried out accordingly.

 13

Legal Framework

In Malaysia, the authority of Islamic affairs – including Waqf affairs – according to the

Ninth Schedule, List 2, State List, Constitutional Law is under the purview of the State.

As for waqf management, this leads to the different set of rules regarding the

administration of waqf assets between the states in Malaysia. Additionally, differences in

rules lead to differences in the management practices and problems raised in managing

the waqf assets (Mashitoh, 2003).

The legal issue is perhaps the most difficult issue faced by the waqf manager (nazir) in

Malaysia. In most situations, the laws related to waqf administration in the state

enactments are not comprehensive. They only cover managerial aspects as well as the

brief procedure for making waqf (Mashitoh, 2003). Selangor was the fist state in

Malaysia that introduced new enactment in waqf administration that touches on

substantive areas and more updated (Mashitoh, 2007).

According to the most of the states enactments, the State Islamic Council acts as the

trustee of waqf property, either the waqf is general/public or specific. The nature of

trustee is to abide by the conditions laid out by the donor (Mashitoh, 2007). Hence, this

does not give the flexibility to the state Islamic council to manage the waqf property. In

order to provide flexibility related to the legal framework of waqf property, it is

important to educate the public especially the donors to make general waqf instead of

specific waqf. General waqf provides the managing institutions ample space to manage

and develop the waqf assets.

There are other legal issues such as the nature of waqf property, the changing of waqf

assets status from leasehold to freehold, the power of Mufti, Shariah and civil courts

related to waqf assets. However, these issues require in-depth studies and political will

before they could be fully resolved. The establishment of Waqf Foundation of Malaysia

is considered as one of the critical milestones in the development of waqf concept in

Malaysia.

 14

The Significance of Private Initiatives

Based on the experiences of JCorp in Malaysia and Warees in Singapore in the

development of waqf fund and properties in their respected areas, it is evident that the

initiatives carried out by private entity with corporate and professional backgrounds

could help the religious authorities in developing the waqf assets as well as diversifying

the sources and application of waqf funds.

The involvement of private institutions could diversify the concept of waqf as could be

seen by the practices of JCorp and Warees. Previously, waqf concept is only associated

with fixed or immovable properties. Furthermore, the private institutions are seen to be

more creative and capable in the development of waqf assets.

Conclusion and Recommendations

This paper compares the practices of waqf financing and development in Malaysia and

Singapore. JCorp and Warees were chosen as case studies since these two bodies have

been actively involved in the development of waqf in both countries. Both countries can

learn from each other and improve the ways waqf properties can be better managed

according to the Shariah laws. It is recommended that more concerted efforts must be

taken by the waqf bodies in both countries to better manage and finance waqf properties

according to Shariah that will benefit the ummah.

References

Abdul Halim Ramli and Kamarulzaman Sulaiman. (2006) Pembangunan Harta Wakaf:

Pengalaman Negara-Negara Islam. Konvensyen Wakaf Kebangsaan. Kuala Lumpur.

Ahmad Ibrahim. (1997). Pentadbiran Undang-Undang Islam Di Malaysia. Kuala

Lumpur: IKIM.

Ahmad Zaki et. al. (2006). Pengurusan Harta Wakaf Dan Potensinya Ke Arah Kemajuan

Pendidikan Umat Islam Di Malaysia. Konvensyen Wakaf Kebangsaan. Kuala Lumpur.

Johor Corporation, Annual Report, 2007. Johor Bharu.

 15

Magda Ismail Abdel Mohsin. (2008). Awqaf: The Social and Economic Empowerment Of

The Ummah. International Seminar On Awqaf. Johor Bahru.

Mohamad Tahir Sabit et. al. (2005). An Ideal Financial Mechanism For The

Development of The Waqf Properties In Malaysia. Shah Alam Selangor.

______________. (2006). Innovative Modes Of Financing The Development Of Waqf

Property. Konvensyen Wakaf Kebangsaan. Kuala Lumpur.

Mohd Saharudin Shakrani, and Mohd Saifoul Zamzuri Noor, and Jamal

Ali, (2003) Tinjauan Isu-Isu Yang Membataskan Penggunaan Wakaf Dalam

Pembangunan Ekonomi Ummah di Malaysia. Jurnal Syariah, 11 (2). pp. 73-98. ISSN

0128 – 6730

Shamsiah Abdul Karim. (2006). Pengalaman Majlis Ugama Islam Singapura Dalam

Pengurusan Harta Wakaf. Konvensyen Wakaf Kebangsaan. Kuala Lumpur.

Siti Mashitoh Mahamood. (2001). The Legal Principles of Waqf: An Analysis, Syariah

Journal, 9:2 (2001) 1-12.

____________.(2002). Pelaksanaan Istibdal Dalam Pembangunan Harta Wakaf di

Malaysia. Kuala Lumpur: Jabatan Syariah dan Undang-Undang, Akademi Pengajian

Islam, Universiti Malaya.

____________. (2006). Waqf in Malaysia: Legal and Administrative Perspectives. Kuala

Lumpur: Penerbit Universiti Malaya

____________. (2006). Perundangan Wakaf dan Isu-isu Berbangkit. Konvensyen Wakaf

Kebangsaan. Kuala Lumpur.

____________. (2007). Perundangan Wakaf dan Isu-isu Berbangkit. Jurnal Syariah, 15:2

(2007).

Websites

www.aljunied.edu.sg

 www.jcorp.com

www.jawhar.gov.my

www.muis.gov.sg

www.warees.com

www.ywm.org.my

http://www.aljunied.edu.sg/

http://www.jcorp.com/

http://www.jawhar.gov.my/

http://www.muis.gov.sg/

http://www.warees.com/

http://www.ywm.org.my/


Wang Faedah Menurut Perspektif Islam

dan Alternatif Pelupusan Wang Faedah

Muhamad Muda

Abdullaah Jalil

Universiti Sains Islam Malaysia
www.usim.edu.my

Seminar Kefahaman Pengurusan Kewangan Islam
Jabatan Wakaf, Zakat & Haji, Jabatan Perdana Menteri

30 Oktober 2007

JWZH, Putrajaya

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 2

Agenda Pembentangan

• Pengenalan

• Sistem kewangan Islam

• Punca dan pengagihan dana menurut perspektif Islam

• Perspektif Islam terhadap wang faedah (bunga)

• Pengurusan dana dari sumber haram

• Isu dan penyelesaian

• Rumusan dan penutup

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 3

Pengenalan

• Sistem kewangan yang mantap adalah amat penting

bagi mengembangkan lagi keupayaan, kekuatan dan

memperkasakan umat Islam.

• Harta sebagai sumber kewangan boleh disifatkan

sebagai harta halal atau haram tertakluk kepada kaedah

pemilikan dan punca harta tersebut.

• Harta yang diperolehi secara batil atau wang faedah

(bunga) yang bersifat riba’ dianggap haram.

• Harta yang haram harus dijadikan harta awam dan

ditadbirkan oleh pemerintah mengikut syariat.

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 4

• Adakah harta dari sumber haram boleh dimanfaatkan

bagi memperkasakan kedudukan ekonomi dan

kesejahteraan umat Islam?

• Apakah jalan-jalan yang selari dengan syariat berkaitan

dengan pemilikan, pengurusan dan pelupusan harta dari

sumber haram?

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 5

Rangkakerja Pengurusan Harta Awam:

Perspektif Islam

Harta

 Awam

Harta Halal Harta Haram

Pengurusan

Harta Awam

Gembeling

Tabung Dana

Agih Dana

Infaq Simpan Kembalikan Musnah

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 6

Sistem Kewangan Islam

• Sistem kewangan Islam (SKI) merujuk kepada
mekanisme bagi mengembeling dan menyalurkan dana
dalam masyarakat agar ekonomi umat Islam terus
berkembang.

• Sistem ini harus memberikan manfaat dan menjadi
sebagai salah satu faktor penting dalam menentukan
keselamatan, keselesaan dan kesejahteraan umat Islam.

• Sistem ini harus berjalan secara adil dengan
mengambilkira keperluan, kedudukan dan keupayaan
ahli masyarakat yang berbilang dengan mengiktiraf
bahawa Allah menjadikan manusia itu ada yang kaya
dan miskin, kuat dan lemah, serta sempurna dan
kekurangan.

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 7

Prinsip Sistem Kewangan Islam

Muamalat
Perhubungan antara

Manusia-Manusia

Siasah
Hubungan antara Pemimpin

dan Pengikut (Rakyat)

Ijtima’i
Kebajikan Sosial (Memenuhi
Keperluan, Tanpa Untung)

Tijarah
Bermotif Untung

(Memenuhi Kehendak)

Idarah
Mencapai kecekapan
 dan keberkesanan

Berpandukan

Syariah, Undang-undang

 dan Akhlak

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 8

AGIHAN PENGIMBANG SALURAN DANA

AMANAH

TABUNGAN

PERMODALAN

NEGARA

(KERAJAAN)

SADAKAH

NADZHAR

WAKAF

INSTITUSI

MAL

8 ASNAF

KEBAJIKAN

PERLINDUNGAN

KEMUDAHAN

AWAM & AGAMA

KESELAMATAN

KEAMANAN

INSTITUSI/DIWAN

PEMBANGUNAN

EKONOMI UMMAH

INSTITUSI

PENGURUSAN

RISIKO

(TAKAFUL)

INSTITUSI

KEWANGAN

BUKAN

PERBANKAN

INSTITUSI

PERBANKAN

PELABURAN

- REAL

- PASARAN

  MODAL

INDIVIDU

PERNIAGAAN

ZAKAT

SUMBER

MODEL SISTEM KEWANGAN ISLAM – ALIRAN DANA

PUSAKA

CUKAI: KHARAJ,

 JIZYAH, ‘USHUR

PENDIDIKAN

KEILMUAN

INSTITUSI

PENGURUSAN ZAKAT

KESIHATAN

PERUBATAN

REZAB

KEADILAN

SOSIAL &

EKONOMI

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 9

Punca dan Pengagihan Dana

• Islam menetapkan punca-punca yang sahih dalam

pemilikan harta:

– Berdasarkan kepada faktor-faktor yang harus seperti jual-beli,

hadiah, sedakah, upah, warisan dan seumpamanya.

• Pengagihan dana juga jelas dan banyak di sentuh dalam

al-Quran.

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 10

Sumber Dana

Pemodal/Peyumbang Dana
• Kerajaan

– Kutipan hasil, cukai dan sebagainya

– Penerbitan Matawang

– Harta

– Keuntungan pelaburan

• Korporat
– Keuntungan/Laba

– Harta bersih

• Individu
– Gaji & Upah

– Harta terkumpul

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 11

Jenis-jenis Dana

Dana Ijtima’i

• Zakat.

• Cukai: Kharaj, Jizyah, ‘Ushur.

• Sadakah, Nadzhar, Wakaf, Pusaka.

• Fai (harta rampasan)

• Harta haram milik awam (?)

Dana Tijari

• Amanah.

• Tabungan.

• Permodalan/Pembiayaan.

• Keuntungan/dividen

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 12

Pengagihan Dana – Mengikut Fungsi
(Jalan-jalan belanja menurut Islam - maslahah)

• Kebajikan dan Sosial:
– Orang tua, anak yatim, kurang upaya, ibu tunggal

– Asnaf zakat (mereka yang berhak).

– Al-Maa’uun 107:1-7; Al-Anfaal 8:41;

• Kemudahan Awam:
– Perhubungan, keagamaan, kelesaan (subsidi).

– Al-Baqarah 2:195; Al-Balad 90:4

• Keselamatan dan Keamanan:
– Ketenteraan (Kepakaran, Persenjataan dan kelengkapan)

– Ketenteraman awam, perlindungan bencana dan musibah

– Quraish 106:1-4

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 13

• Keilmuan: Pendidikan dan pelajaran
– (Al-Quran: Al-Alaq 96:1-5)

• Makanan dan perlindungan
– (Al-Quran: Al-Maa’uun 107: 3)

• Kesihatan dan Perubatan
– (Al-Quran: Al-Muddathir 74:4)

• Rezab:
– Perlindungan tanpa duga, kemelesetan
– Yusof 12:46-49
– Kisah Abd Rahman Ibn Auf

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 14

Agihan Dana Mengikut Perspektif Gelagat

Manusia

• Keperluan (Necessities – Daruriyyat)
– ‘Must have’

• Kehendak Kemudahan/Keselesaan (Conveniences –
Hajiyyat)
– ‘Good to have’

• Kehendak Kemewahan (Refinement – Tahsiniyyat)
– ‘Nice to have’

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 15

Pengurusan Harta Dari Sumber Haram

• Penilaian harta

• Pemulangan kepada pemilik asal

• Pihak bertanggungjawab

• Pilihan tindakan mengikut syarak

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 16

Pengurusan Harta Dari Sumber Haram

• Penilaian harta

• Pemulangan

kepada pemilik asal

• Pihak

bertanggungjawab

• Pilihan tindakan

mengikut syarak

• Memastikan zat dan nilai.

• Kekurangan nilai harus

ditampung

• Sekiranya bercampur

harta haram dan halal,

asingkan nilai haram.

• Ijtihad nilai (al-ihtiyath)

sekiranya nilai tidak dapat

dipastikan.

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 17

Pengurusan Harta Dari Sumber Haram

• Penilaian harta

• Pemulangan

kepada pemilik asal

• Pihak

bertanggungjawab

• Pilihan tindakan

mengikut syarak

• Pulangkan kepada

tuannya yang asal atau

waris.

• Sekiranya pemilik adalah

zalim dan ke arah

kebatilan, maka

belanjakan kepada

kemaslahatan ummah
(Sheikh Khalid al-Mahna – menyebut

Imam Nawawi).

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 18

Pengurusan Harta Dari Sumber Haram

• Penilaian harta

• Pemulangan

kepada pemilik asal

• Pihak

bertanggungjawab

• Pilihan tindakan

mengikut syarak

• Tanggungjawab adalah

terhadap pemerintah
– (pendapat Imam Nawawi, Imam

Ghazali, Ibnu Muflih).

• Jika pemerintah salur

melalui wakil, perlu salur

kepada tempat yang

betul.

• Institusi (wakil) tersebut

perlu mengikut syariah.

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 19

Pengurusan Harta Dari Sumber Haram

• Penilaian harta

• Pemulangan kepada
pemilik asal

• Pihak
bertanggungjawab

• Pilihan tindakan
mengikut syarak

• Pandangan ahli sunnah
wal-jamaah: infaq umum
seperti sedakah atau
tabarru’ umum untuk
maslahah – asas dan
keselesaan.

• KFH: Tabarru’ umum tetapi
bukan untuk masjid atau al-
Quran.

• Ibnu Taimiyyah: tidak untuk
individu; Tabarru’ umum
(jambatan, jalanraya, dll)
dan untuk pertahanan.

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 20

Rangkakerja Pengurusan Harta Haram:

Perspektif Islam

Pengurusan

Harta Haram

Agih Dana

Simpan Infaq Kembalikan

Maslahan

Umum

Sadakah

Umum

Sosial dan

Fakir/Miskin

Jihad di

Jalan Allah

Musnah

Jauhi Harta

Haram
Salur Harta

Haram kpd

Halal

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 21

Isu dan penyelesaian

• Pengurusan kewangan Islam dalam konteks Malaysia

– Sumber dana yang berbagai

• Kuasa dan tanggungjawab ke atas sumber dana awam

– Peranan pemerintah

– Peranan institusi kewangan Islam

• Wang yang disatukan (sumber halal dan haram)

– Kaedah pengurusan yang telus

• Dual system

– Sentiasa diperbandingkan

– Pengurusan Islam perlu lebih mantap – telus, sistematik dan

berjaya mencerminkan martabat Islam sebagai agama al-Falah.

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 22

Pengurusan Harta Awam

• Fungsi

– Gembeling

– Agih

• Amalan terbaik (Best practice)

– Penyelarasan

– Rekod dan pelapuran

– Syariah compliance

– Governans

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 23

Kerangka Model Institusi Pengurusan Harta

Awam: Tingkat kewibawaan organisasi melalui pendekatan “Amalan

terbaik”

BADAN

 PENGURUSAN

 HARTA AWAM

BAHAGIAN

KUTIPAN

BAHAGIAN

AGIHAN

BAHAGIAN

KHIDMAT

PELANGGAN

JAWATANKUASA

PELABURAN

JAWATANKUASA

AUDIT &

PEMATUHAN

BAHAGIAN

ICT

BAHAGIAN

PENTADBIRAN

AM

UNIT

PELABURAN

UNIT

SYARIAH DAN

RISIKO

MB Muda &

Abdullaah@USIM2007

Pelupusan Wang Faedah 24

Rumusan dan Penutup

• Islam menekankan kesejahteraan ummah bukan sahaja
akhirat tetapi juga dunia (Quran. Al-Qasas:77).
Kesejahteraan melalui kekuatan ekonomi, siasah,
ijtima’iyah yang dilandasi kekuatan spiritual dan mental.

• Pengurusan kewangan – dari semua sumber – perlu
diuruskan dengan mantap agar sumber tidak beku
malah terus berkembang melalui sistem agihan yang
kemas mengikut syarak.

• Wang haram yang menjadi milik awam, khususnya
jumlah yang besar dan dapat dimanfaatkan, perlu diurus
secara amalan terbaik bagi manfaat umat Islam dan
mencerminkan kemampuan dan kebijaksanaan
pengurusan berlandaskan prinsip pengurusan Islam.


KEPUTUSAN PEPERIKSAAN TAULIAH MENGAJAR AGAMA ISLAM

NEGERI KEDAH TAHUN 2023

(CALON LELAKI)

1. KATEGORI : FARDHU AIN ARAB

BIL
ANGKA
GILIRAN

NAMA

1 KV23/409 ADAM BIN ADENAN

2 KV23/391 AFI AKMAL BIN ABDULLAH

3 KV23/411 AHMAD AL-FATAH

4 KV23/568 AHMAD MOKHTARUDDIN BIN MOHAMAD NASREE

5 KV23/709 AHMAD MUAAZ BIN KARAMI

6 KV23/238 AHMAD MUAZ BIN AZIZAN

7 KV23/239 AHMAD ZAIDI BIN FAROUQI BIN AHMAD SHUKRI

8 KV23/420 AKMAL HAKIM BIN MAT NASIR

9 KV23/430 DR. MAHAMED FATHY MOHAMED ELETREBI

10 KV23/208 LUQMANUL HAKIM BIN AZHAR

11 KV23/450 MOHAMAD FARID MAJDI BIN YUSOP

12 KV23/451 MOHAMAD FIRDAUS BIN ISMAIL

13 KV23/584 MOHAMAD FIRDAUS BIN MAHAMAD

14 KV23/452 MOHAMAD HAKIM BIN SHAARI

15 KV23/456 MOHAMAD NAIM BIN MOHAMAD YUSOF

16 KV23/092 MOHAMMAD AMMAR BIN ASRI

17 KV23/212 MOHAMMAD NASEEM BIN BAHARUDIN

18 KV23/096 MOHAMMAD NASSRUL BIN ABDUL SHOMAD

19 KV23/719 MOHD AL HAFIDZ BIN RAMLI

20 KV23/589 MOHD AMIRUDDIN BIN ISMAIL

21 KV23/463 MOHD HUSAINI BIN SHAHABUDIN

22 KV23/631 MOHD KHAIRUL NAZRI BIN MAT SALLEH

23 KV23/104 MOHD NAZRI BIN ISMAIL

24 KV23/378 MOHD NAZRUL BIN ABD NASIR

25 KV23/380 MUHAMMAD BIN TAMRIN

26 KV23/485 MUHAMMAD IZZAMUDDIN BIN ZAINUDDIN

27 KV23/600 MUHAMMAD MAHDI A'KIF BIN IDRIS

28 KV23/129 MUHAMMAD MUHSIN BIN ISMAIL

29 KV23/725 MUHAMMAD NABIL BIN ABDUL RAHMAN

30 KV23/676 MUHAMMAD NAIIM HUSAINI BIN KOSSIM

31 KV23/216 MUHAMMAD SHALIKH BIN ZASMY

32 KV23/383 MUHAMMAD ZAKWAN ZUFAYRI BIN ZULKEFLI

33 KV23/355 MUJAHID FIKRI BIN MUHAMAD NASIR

34 KV23/534 QAMARUDDIN HALIM

35 KV23/174 RAHMAT DARMAWAN

36 KV23/733 SALLEH BIN HJ ABDULLAH

37 KV23/556 UWAIS LUQMAN ANAS BIN KHAIRIL ANAS

38 KV23/558 WAN MUHAMMAD AMIR BIN WAN ABD RAZAK

39 KV23/705 WAN MUHAMMAD SYAHIR BIN WAN MOHAMAD FISOL

40 KV23/389 ZAINUL ABIDIN BIN ABDUL HALIM

2. FARDHU AIN JAWI

BIL
ANGKA
GILIRAN

NAMA

1 KV23/035 ABDUL NASIR BIN MOHD ANUAR

2 KV23/344 ABDUL RAHMAN SOLEHUDDIN BIN MOHD ZAIN

3 KV23/200 ABDULLAH BIN SOFI

4 KV23/413 AHMAD HAWARI BIN ISMAIL

5 KV23/237 AHMAD HUSAM BIN MUHAMAD BADERUDIN

6 KV23/048 AHMAD NAUFAL BIN MURSHID

7 KV23/802 AIDIL AZWAL BIN ZAINUDDIN

8 KV23/574 AZAM HAKIMI BIN TAIB AZAMUDDEN

9 KV23/427 AZWADI BIN ABDUL RAHMAN

10 KV23/395 HUSNI ZAIM BIN MOHMADAN

11 KV23/716 IMAMMUL HAYAT BIN AZMAN MAHANI

12 KV23/260 KHAIRUL HAZIQ BIN ABDULLAH

13 KV23/442 MALARENG

14 KV23/453 MOHAMAD HUDRI BIN MD ISA

15 KV23/455 MOHAMAD KHAIRUL ADHA BIN ZAKARIA

16 KV23/269 MOHAMAD SYAHARUDDIN BIN MOHAMED NIJAMUDEEN

17 KV23/586 MOHAMMAD AZFAR BIN RAZMAN

18 KV23/095 MOHAMMAD IQBAL BIN MOHAMMAD NAWAWI

19 KV23/097 MOHD ARIF BIN MD SAAD

20 KV23/358 MOHD HAFIFI BINTI ABDULLAH

21 KV23/099 MOHD HANIF BIN GHAZALI

22 KV23/720 MOHD HASROL BIN ABD HALIM

23 KV23/661 MOHD KHAIRUL FADLI BIN MD DAUD

24 KV23/107 MOHD YUSOF BIN ISHAK

25 KV23/351 MOHD ZUBIR BIN MORAT

26 KV23/632 MOHD ZUKHI BIN JUSOH

27 KV23/721 MUHAMAD AMIN BIN FADZIL

28 KV23/472 MUHAMAD AMIRUL AZIZAN BIN SULAIMAN

29 KV23/592 MUHAMAD FAIZUDIN BIN ABDUL NASIR

30 KV23/275 MUHAMAD HAFIZ BIN MOHD JAMIL

31 KV23/634 MUHAMAD HAZRIMI BIN WAHID

32 KV23/665 MUHAMMAD ADNIN HAFIZ BIN RAMLI

33 KV23/635 MUHAMMAD 'AFIFI BIN IBRAHIM

34 KV23/595 MUHAMMAD AKMAL BIN BAHARUDIN

35 KV23/384 MUHAMMAD AKMALLUDDIN BIN MOHAMAD AFRI

36 KV23/479 MUHAMMAD DANIAL BIN IBRAHIM

37 KV23/115 MUHAMMAD DANIAL HAFIZ BIN AHMAD SUHAILEI

38 KV23/117 MUHAMMAD FARIESZA KHAIRIL BIN MOHD ZAIDI

39 KV23/119 MUHAMMAD FIKRI BIN AHMAD

40 KV23/354 MUHAMMAD HILMAN BIN MOHD SAAD

41 KV23/128 MUHAMMAD MU'AZ BIN SHAHRUL NIZA

42 KV23/131 MUHAMMAD NAIM BIN AZME

43 KV23/491 MUHAMMAD NAJMUDDIN BIN MD BAZLI

44 KV23/726 MUHAMMAD NAZIRUL 'AZIM BIN ROHIZAM

45 KV23/493 MUHAMMAD REDZWAN BIN ABDULLAH

46 KV23/494 MUHAMMAD SHAFAWIE BIN ZULKIFLI

47 KV23/136 MUHAMMAD SYAHMI BIN MURSHID

48 KV23/677 MUHAMMAD SYAKHIR BIN JAMIL

49 KV23/601 MUHAMMAD SYAKIR BIN ISMAIL

50 KV23/497 MUHAMMAD SYAMIR IZZUDDIN BIN ZULKIFLI

51 KV23/218 MUKHTAR BIN KASIM

52 KV23/502 NAWAWEE WADU

53 KV23/509 NORHISHAM BIN SHAARI

54 KV23/547 SHARZEEMAN BIN MOHD

55 KV23/338 THALIB BIN MD REJAB

56 KV23/557 WAN MOHD AKMAL BIN WAN HALIM

57 KV23/626 YAHYA YAMA

58 KV23/197 YAZID PUTRA SAID SIREGAR

59 KV23/639 ZAHARI BIN ISMAIL

60 KV23/343 ZULKIFLI BIN MD AMIN

3. AL-QURAN DAN TAJWID

BIL
ANGKA
GILIRAN

NAMA

1 KV23/408 ABD RAHIM BIN OMAR

2 KV23/033 ABDUL AZIZ BIN ZULLKIFLI

3 KV23/565 ABDUL HAKIM BIN MAHADZIR

4 KV23/001 ABDUL HAYYIE BIN MUHAMAD RAHIMI

5 KV23/566 ABDUL REHMAN MUHAMMAD

6 KV23/037 ABDUL WAHAB BIN ADENAN

7 KV23/740 ABU BAKAR RIJAL BIN AHMAD NASARUDIN

8 KV23/039 ABU DZAR BIN HAMZAH

9 KV23/040 ABU DZAR BIN YAACOB

10 KV23/041 AFFAF BINTI ABD HALIM

11 KV23/410 AHMAD ADAM BIN ALIAS

12 KV23/043 AHMAD 'ADLI BIN ABDUL AZIZ

13 KV23/044 AHMAD AHNAF BIN SHAIFUL ANNUAR

14 KV23/045 AHMAD BAIHAQI ISYHAD BIN OMAR

15 KV23/046 AHMAD FAHMI BIN ABDUL RAFAR

16 KV23/643 AHMAD FAISAL FAKHRI BIN SAKRI

17 KV23/413 AHMAD HAWARI BIN ISMAIL

18 KV23/047 AHMAD HUSAINI BIN MUHTAR

19 KV23/414 AHMAD MAHMUD BIN MOHD ALI

20 KV23/238 AHMAD MUAZ BIN AZIZAN

21 KV23/050 AHMAD SAYYAF BIN ABDUL SAMAD

22 KV23/710 AHMAD SOLEHDIN BIN MOHAMED HUSSAIN

23 KV23/415 AHMAD SYAZWAN BIN AHMAD SUBRI

24 KV23/239 AHMAD ZAIDI BIN FAROUQI BIN AHMAD SHUKRI

25 KV23/645 AHMAD ZIYAD BIN RAHIM

26 KV23/646 AHMED MOHAMED YOUSSEF ABOUELKOL

27 KV23/052 AIMAN FITRI MEGAT NUSI

28 KV23/054 AKHYARUN NASABI

29 KV23/004 ALI IMRAN BIN MOHD NORADHA

30 KV23/057 AMIR HUSAINI BIN ABDUL RASHID

31 KV23/058 AMIR SYAUQI BIN HAZLAN

32 KV23/424 ANAS BIN MOHMMAD

33 KV23/061 ANAS ZAMIRUL BIN MOHAMAD ZAHIR

34 KV23/064 AZAHARI BIN MALIM

35 KV23/250 BADRUL HISYAM BIN OSMAN

36 KV23/430 DR. MAHAMED FATHY MOHAMED ELETREBI

37 KV23/715 FARID ASYRAF BIN HAMDAN

38 KV23/394 FARID SULHI BIN ABD RAHIM

39 KV23/431 FARIS HAIKAL BIN SUHAIMI

40 KV23/432 FARIS SYAKIR BIN SUHAIMI

41 KV23/747 FATIH MUHAIMIN BIN JANTAN

42 KV23/255 GHULAM MUSTAFA BIN MUKHTAR AHMED

43 KV23/433 HAIKAL NAIM BIN KHAIRILARBAIN

44 KV23/071 HAMDILWIRA BIN MAT SAAD

45 KV23/205 HARUN BIN AZIZ

46 KV23/007 HASNAZRI BIN HASAN

47 KV23/258 IRSYAD BIN ILYAS

48 KV23/079 KHAIRUL NAJMI BIN ABD RAHIM

49 KV23/009 KHUMAIZI BIN KAMARULZAMAN

50 KV23/373 MANSOR BIN HARUN

51 KV23/266 MASOOD AHMAD BIN MUHAMMAD SHAH

52 KV23/211 MOHAMAD AFIF BIN AHMAD RUSDIN

53 KV23/655 MOHAMAD AFIF BIN MOHD AZMI

54 KV23/086 MOHAMAD 'AFIFI BIN MOHAMAD ASRI

55 KV23/012 MOHAMAD AMIRUL RIZUWAN BIN ABDUL RADZAR

56 KV23/087 MOHAMAD ANUAR HAKIM BIN YUSSOFF

57 KV23/582 MOHAMAD AZIM BIN MOHD FAUZI

58 KV23/583 MOHAMAD AZRI BIN MOHAMAD ZAMREE

59 KV23/451 MOHAMAD FIRDAUS BIN ISMAIL

60 KV23/452 MOHAMAD HAKIM BIN SHAARI

61 KV23/268 MOHAMAD IQBAL BIN HASAN

62 KV23/656 MOHAMAD MARZUQ BIN MOHD FAUZI

63 KV23/753 MOHAMAD MU'AZ BIN MOHAMAD

64 KV23/456 MOHAMAD NAIM BIN MOHAMAD YUSOF

65 KV23/091 MOHAMAD NUR ZAKUAN BIN MOHAMAD JAFRI

66 KV23/269 MOHAMAD SYAHARUDDIN BIN MOHAMED NIJAMUDEEN

67 KV23/375 MOHAMAD YUSUF BIN BAHARI

68 KV23/657 MOHAMAD ZAKI BIN HARUN

69 KV23/376 MOHAMAD ZAKIR BIN CHE NAN

70 KV23/586 MOHAMMAD AZFAR BIN RAZMAN

71 KV23/094 MOHAMMAD HAIQAL QAYYUM BIN HELMI

72 KV23/096 MOHAMMAD NASSRUL BIN ABDUL SHOMAD

73 KV23/587 MOHAMMAD NOOR AZAM BIN ABDULLAH

74 KV23/658 MOHAMMAD ZULIKRAM BIN ZULKIFLI

75 KV23/270 MOHD AMIRUDDIN AMIN BIN MOHD RODZI

76 KV23/097 MOHD ARIF BIN MD SAAD

77 KV23/098 MOHD AZIZI BIN SHUKRI

78 KV23/461 MOHD DHIYAUL HAKIM BIN MOHD ZAHIDI

79 KV23/462 MOHD HAFEZ BIN AHMAD

80 KV23/101 MOHD HARIZ BIN ANUAR

81 KV23/463 MOHD HUSAINI BIN SHAHABUDIN

82 KV23/102 MOHD HUSAINIE BIN ABD HAMID

83 KV23/591 MOHD LUQMAN BIN SAIDIN

84 KV23/464 MOHD SHAFIE BIN OSMAN

85 KV23/108 MOHD ZAMKHAIRY BIN SAAD

86 KV23/469 MOHD ZUL HELMI BIN MUSA

87 KV23/471 MUHAMAD ABDUL MU'IZ BIN HASHIM

88 KV23/754 MUHAMAD AZAMUDDIN BIN YAAKOB

89 KV23/274 MUHAMAD FARNIZAR BIN MOHD NOOR

90 KV23/110 MUHAMAD HAZAMER BIN MUSLIM

91 KV23/276 MUHAMAD MUSHRIF BIN RADI

92 KV23/352 MUHAMAD SHAHRUL ZULFIKAR BIN ZAINI

93 KV23/277 MUHAMAD SYAMIN BIN SHAHRUBUDIN

94 KV23/279 MUHAMMAD AADAM BIN RAMLI

95 KV23/664 MUHAMMAD ABDULLAH BIN ABU BAKAR

96 KV23/665 MUHAMMAD ADNIN HAFIZ BIN RAMLI

97 KV23/281 MUHAMMAD AFIF ZAKWAN BIN AZHAR

98 KV23/666 MUHAMMAD AFIQ SYAZWAN BIN ABDUL WAHAB

99 KV23/594 MUHAMMAD AIDIL HAKIMI BIN ISMAIL

100 KV23/015 MUHAMMAD AIDIL IRFAN BIN MOHD HAMID

101 KV23/111 MUHAMMAD AKMAL BIN ABDUL RAHIM

102 KV23/112 MUHAMMAD AL-AMIN BIN AMIRUDIN

103 KV23/756 MUHAMMAD ALIF NAJMI BIN KAMARUDIN

104 KV23/016 MUHAMMAD AMMAR BIN SALLEH

105 KV23/758 MUHAMMAD AMMAR RUSYAIDI BIN ROZMAN

106 KV23/018 MUHAMMAD ARIF BIN ABDUL TALIB

107 KV23/667 MUHAMMAD ASRI BIN ZULFIKRI

108 KV23/114 MUHAMMAD 'ATHA BIN IBRAHIM

109 KV23/723 MUHAMMAD FADHLY BIN ISMAIL

110 KV23/480 MUHAMMAD FAIZ AZRI BIN IBRAHIM

111 KV23/760 MUHAMMAD FAIZ BIN MOHAMAD FADHLI

112 KV23/481 MUHAMMAD FARIS AKHMAL BIN ABD RASHID

113 KV23/118 MUHAMMAD FAWWAZ BIN MOHD JANURI

114 KV23/724 MUHAMMAD FIRDAUS BIN SAMSUDIN

115 KV23/668 MUHAMMAD HAFIZ BIN MOHD ROZALI

116 KV23/761 MUHAMMAD HAFIZUDDIN BIN CHE ME

117 KV23/381 MUHAMMAD HAKIMI BIN UMAR

118 KV23/597 MUHAMMAD HANIF BIN HALILILAH

119 KV23/214 MUHAMMAD HANIF BIN ZAKARIA

120 KV23/020 MUHAMMAD HANIFF BIN AMINURDDIN

121 KV23/762 MUHAMMAD HARIS IZHAN BIN MOHD SAID

122 KV23/763 MUHAMMAD HASBUL WAFI BIN ABD RAZAK

123 KV23/120 MUHAMMAD HASIF BIN ABDUL GHANI

124 KV23/598 MUHAMMAD HAZIM BIN MOHD MOKHTAR

125 KV23/764 MUHAMMAD HELMI BIN ABDUL AZIS

126 KV23/121 MUHAMMAD HEMLEAY SHAUKIEN BIN HASSA

127 KV23/671 MUHAMMAD IKHMAL BIN AZMAN

128 KV23/122 MUHAMMAD IKHWAN BIN RABEAN

129 KV23/123 MUHAMMAD ILHAM BIN ABD GHAFAR

130 KV23/765 MUHAMMAD IMAN BIN JAMALUDIN

131 KV23/766 MUHAMMAD IQBAL BIN ZULKIFLEE

132 KV23/124 MUHAMMAD IRFAN BIN SHAHRUL NIZA

133 KV23/125 MUHAMMAD IRFAN BIN SUFIAN

134 KV23/768 MUHAMMAD IRFAN HAKIM BIN NOR HISYAM

135 KV23/673 MUHAMMAD IRFAT BIN ZAMRI

136 KV23/126 MUHAMMAD ISYRAF IMRAN BIN AHMAD DASUKI

137 KV23/484 MUHAMMAD IZHHARUDDIN BIN ZAINUDDIN

138 KV23/487 MUHAMMAD IZZUDDIN BIN ZAINUDDIN

139 KV23/674 MUHAMMAD LUQMAN BIN NOORSUHAIMI

140 KV23/290 MUHAMMAD MUHAIMIN BIN YUSUP

141 KV23/769 MUHAMMAD MUIZZUDDIN BIN MOHD SHOKRI

142 KV23/021 MUHAMMAD NAIM BIN MOHD RADZI

143 KV23/492 MUHAMMAD NAZMI AKMAL BIN MOHAMAD NIZAR

144 KV23/215 MUHAMMAD NOR AMAN BIN JAMALUDDIN

145 KV23/134 MUHAMMAD SAYUTHI BIN SAIPOL BAHRI

146 KV23/494 MUHAMMAD SHAFAWIE BIN ZULKIFLI

147 KV23/291 MUHAMMAD SHAHID HUSSAIN BIN ABDUL MALIK

148 KV23/496 MUHAMMAD SYAFIQ BIN MOHD YUSRI

149 KV23/135 MUHAMMAD SYAHMI BIN MOHD NAZLI

150 KV23/022 MUHAMMAD SYAHMI LUTFI BIN KARIM

151 KV23/677 MUHAMMAD SYAKHIR BIN JAMIL

152 KV23/601 MUHAMMAD SYAKIR BIN ISMAIL

153 KV23/137 MUHAMMAD SYAMIL BIN MOIDEEN

154 KV23/138 MUHAMMAD SYAMIM BIN MUHAMMAD SOBRI

155 KV23/295 MUHAMMAD USMAN ALI BIN MUHAMMAD JAVED IQBAL

156 KV23/296 MUHAMMAD YUSUFF BIN ZAINOL

157 KV23/140 MUHAMMAD ZAINI FITRI BIN SAAD

158 KV23/770 MUHAMMAD ZARIEF BIN MOHAMAD ZAMRI

159 KV23/217 MUHD ASHRAF BIN ABD KODIR

160 KV23/660 MUHD KHAIRI BIN YAHAYA

161 KV23/661 MUHD KHAIRUL FADLI BIN MD DAUD

162 KV23/146 MUSA BIN MOHD RIDZUAN

163 KV23/603 MUZAFAR ALI BIN MUHAMMAD IQBAL

164 KV23/023 NASIRUDDIN BIN NATZERI

165 KV23/358 NOR HAFIFI BIN ABDULLAH

166 KV23/027 PUTRA ASYRAF BIN ALIAS

167 KV23/331 RUN OSMAN

168 KV23/196 WAN AHAMAD ADZHAN BIN WAN SAMOKTI

169 KV23/557 WAN MOHD AKMAL BIN WAN HALIM

170 KV23/706 WAN SHAM BINTI CHEK

171 KV23/342 ZOLKOFLI BIN AWANG

KEPUTUSAN PEPERIKSAAN TAULIAH MENGAJAR AGAMA ISLAM

NEGERI KEDAH TAHUN 2023

(CALON WANITA)

1. FARDHU AIN ARAB

BIL
ANGKA
GILIRAN

NAMA

1 KV23/422 AMIRATUL AZIZAH BINTI MOHD ROSLI

2 KV23/175 RAUDZATUL AKHYAR BINTI MOHD SABUDIN

3 KV23/182 SITI AISYAH BINTI KHADZRAN

2. FARDHU AIN JAWI

BIL
ANGKA
GILIRAN

NAMA

1 KV23/055 AMAL HIKMAH BINTI MURSHID

2 KV23/248 BADARIAH BINTI MOHAMAD BASRI

3 KV23/575 BUSRA BINTI YAHAYA @HUSAIN

4 KV23/252 FADLINA BINTI MUHAMAD

5 KV23/349 HUSNA BINTI MAT RANI

6 KV23/374 MARDHIAH BINTI HUSAINI

7 KV23/011 MEK MUNAH BINTI AHMAD

8 KV23/149 NADZRATUL NAIM BINTI ABDUL HALIM

9 KV23/153 NASRIAH BINTI HARMULIATRI

10 KV23/300 NAZIRATULFARHAH BINTI ZUHARI

11 KV23/301 NOOR AZILA BINTI KAMIS

12 KV23/302 NOOR AZLINA BINTI MANSOR

13 KV23/157 NOOR SYAHEEDATUL AISHAH BINTI ZULKIFLI

14 KV23/385 NOR HANIZA KHAIRUDDIN

15 KV23/728 NOR SHAHIRAH BINTI ZAINUDDIN

16 KV23/606 NORAINE BT ABU

17 KV23/165 NUR RASYIDAH BINTI SAEDIN

18 KV23/320 NURUL HASANAH BINTI AZIZAN

19 KV23/386 NURUL HUSNA BINTI RAMLI

20 KV23/322 NURUL I'ZZAH BINTI ABU DZAR

21 KV23/327 NURULKAMILAH BT MD. ISA

22 KV23/363 ROHAZA BINTI RAMLI

23 KV23/183 SITI ASIAH BINTI ISMAIL

24 KV23/187 SITI NORMA BINTI SHAFIE

25 KV23/563 ZURAIDA BINTI AYOP

3. AL-QURAN DAN TAJWID

BIL
ANGKA
GILIRAN

NAMA

1 KV23/201 ADILAH BINTI AB RAHMAN

2 KV23/741 AFFAF ZAYYAN BINTI MOHAMAD ASRI

3 KV23/202 AFIZAH BINTI IBRAHIM

4 KV23/003 AINA NAJIHAH BINTI RUSPINDI

5 KV23/346 AINA ZULAIKHA BINTI NORAFANDI

6 KV23/368 AINI AFRUZAH BINTI MAT YUSNI

7 KV23/742 AININ SOFIYA BINTI PAKHRURRAZI

8 KV23/647 AISYAH ATHIRAH BINTI ABD RAHMAN

9 KV23/570 A'ISYAH EL MUNJIYAH BT SAIFUL KHOHAR

10 KV23/743 AISYAH FAQIHAH BINTI MUHAMMAD FARIS

11 KV23/572 ALIA NATASHA BINTI AZIZ

12 KV23/745 AMIRAH BALQIS BINTI SAUFI

13 KV23/243 AMIRAH MUMTAZAH BINTI ZUHARI

14 KV23/369 AMNI FARIHAH BINTI SHAHRONI

15 KV23/423 AMNI MAHFUZOH BINTI OSMAN

16 KV23/573 ANIS HAZWANI BINTI YAAKOB

17 KV23/392 AQILAH BINTI BAKRI

18 KV23/347 ARWA BINTI HAJI AHMAD SAYUTI

19 KV23/063 A'THIYATUL KHAIRIYAH BIN AHMAD BAHAUDIN

20 KV23/065 AZIZAH BINTI ABU BAKAR

21 KV23/066 BASHIRAH ABRAR BINTI MUHAMADAN

22 KV23/428 CHE AINUN BINTI MOHAMMAD

23 KV23/370 CHEK MUNAH BINTI IBRAHIM

24 KV23/746 DALILA AMIN BINTI AMINUDDIN

25 KV23/714 FADILAH CHANOH

26 KV23/576 FAIZATUL AKMAM BINTI ABDULLAH

27 KV23/254 FARRAHIMA BINTI MOHD NOOR

28 KV23/748 FATIMAH AZ ZAHRA BINTI AB RAHMAN

29 KV23/650 FATIMAH BINTI SHA'ARI

30 KV23/070 FATIN MASTURAH BINTI FADZIL

31 KV23/204 FAUZIAH BINTI AHMAD

32 KV23/577 FUDLA AFIFAH BINTI ABDUL JABAR

33 KV23/072 HANIS SYAHIRAH THAQIFAH BINTI MT SUKERI

34 KV23/749 HANNA HUMAIRAH BINTI MUHAMMAD TARMIZI

35 KV23/074 HASNAH BINTI AHMAD

36 KV23/256 HATIAH BINTI AHMAD

37 KV23/436 HIDAYATUL SOLEHAH BINTI RAZAK

38 KV23/075 HUDA BINTI MOHD TARMIDZI

39 KV23/349 HUSNA BINTI MAT RANI

40 KV23/750 IBRAH HANIS BINTI IZANEE

41 KV23/076 IMTIAZ IKRIMAL BIN ROSSLEE

42 KV23/751 INTAN MAISARAH BINTI ISMAIL

43 KV23/077 INTAN MARINA BINTI IZHAR

44 KV23/439 IYLIA NUR HANIS BINTI NORRIS

45 KV23/752 IZZAH NAJIHAH BINTI SHAMSUDDIN

46 KV23/008 JASRINA BINTI BAHARI

47 KV23/579 KARIMA GOMAA RAMADAN MOHAMED

48 KV23/262 KHATEEJA UL KUBRA BINTI ABDUL QAYYUM

49 KV23/440 KU AMALINA ZAFIRAH BINTI KU YAHYA

50 KV23/441 KU AMALINA ZARIFAH BINTI KU YAHYA

51 KV23/263 KU NAFIZAH BINTI KU SHAFIE

52 KV23/080 MADIHA BINTI MD ALUDIN

53 KV23/265 MAISARAH BINTI MOHD RADI

54 KV23/443 MARIAH BINTI HAMID

55 KV23/084 MASTHURA BINTI SAHAMUDIN

56 KV23/445 MASTURA BINTI MAHADI

57 KV23/209 MAWARDAH BINTI ISHAK

58 KV23/446 MAWARDI BIN IBRAHIM

59 KV23/011 MEK MUNAH BINTI AHMAD

60 KV23/085 MISBAH BINTI OTHMAN

61 KV23/145 MUNIRAH BINTI MOKHTAR

62 KV23/219 NABILAH HUSNA BINTI RAMLI

63 KV23/604 NABILAHHUDA BINTI ABDUL RAHMAN

64 KV23/150 NAILAH BINTI AB AZIZ

65 KV23/151 NAJWA BINTI SA'ADUD DIN

66 KV23/771 NASYIRAH BINTI MOHAMAD RADZI

67 KV23/298 NATRAH BINTI YUSOF

68 KV23/299 NAWWAR BINTI ABDULLAH

69 KV23/300 NAZIRATULFARHAH BINTI ZUHARI

70 KV23/401 NOORAIN BINTI ISMAIL

71 KV23/605 NOORAIN BINTI RAHADI

72 KV23/158 NOR ASHIKIN BINTI MOHD HASNAN

73 KV23/679 NOR BAITUL HUSNA BINTI ISHAK

74 KV23/773 NOR 'ISMAH BINTI ISMAIL

75 KV23/681 NOR YUSNA BINTI MD YUSOP

76 KV23/161 NOR ZALINA BINTI HASHIM

77 KV23/606 NORAINE BT ABU

78 KV23/159 NORAINI BINTI JASNI

79 KV23/510 NORLIANA BINTI ABDUL HALIM

80 KV23/308 NORMA BINTI ISMAIL

81 KV23/160 NORMA BINTI MD SAFAR

82 KV23/774 NUHA BINTI MOHAMAD NASER

83 KV23/311 NUR ADAM BIN AZMI

84 KV23/775 NUR ADIBAH AISYAH BINTI MOHAMMAD RAHMAT

85 KV23/312 NUR A'DNIN NISA' BINTI ANUAR

86 KV23/221 NUR AFIFAH BINTI AHMAD FAUDZI

87 KV23/685 NUR AFIQAH BINTI BAHARUDDIN

88 KV23/776 NUR AISYAH FIKRIAH BINTI ZULHAMIDI

89 KV23/511 NUR AMERA BINTI CHE HARON

90 KV23/778 NUR ANIS SYAFEERA BINTI ISA

91 KV23/163 NUR ANIS SYAMIMI BINTI AHMAD SUROINI

92 KV23/512 NUR AQILA BINTI AZAHAR

93 KV23/359 NUR ASMA' AMANINA BINTI BAKRI

94 KV23/024 NUR ATHIRAH BINTI YAAKOP

95 KV23/608 NUR AUNI BINTI MURTADZA

96 KV23/687 NUR AZIMAH BINTI HAJI MOHTAR

97 KV23/222 NUR FARAH NAJWA BINTI AHMAD ROPIDAN

98 KV23/729 NUR FARHANA BINTI ROZALI

99 KV23/779 NUR FARHATUL HUSNA BINTI SARIF

100 KV23/780 NUR FARZANAH ILHAMI BINTI MOHD FAZAI

101 KV23/513 NUR FATINI BINTI AHMAD SHUKRI

102 KV23/688 NUR FATINI BINTI MOHAMAD RIJAL

103 KV23/610 NUR HAMIMAH BINTI MOHAMAD PAUZI

104 KV23/314 NUR HANISAH HANIM BINTI ABD AZIZ

105 KV23/315 NUR HIDAYAH BINTI ABDULLAH

106 KV23/781 NUR HUMAIRA BINTI RAMLI

107 KV23/404 NUR HUSNA BINTI OTHMAN

108 KV23/782 NUR INSYIRAH AZFAR BINTI AZMAN

109 KV23/025 NUR IRA AMIRA BINTI AMRAN

110 KV23/783 NUR IWANA SAFI BINTI MUHAMAD HANIZAD

111 KV23/514 NUR IWANI BINTI IBRAHIM

112 KV23/164 NUR IZIYANEE BINTI HASHIM

113 KV23/784 NUR JANNAH BINTIABDUL RAZAK

114 KV23/223 NUR MUNIRAH BINTI ABD MUTALIB

115 KV23/611 NUR NABILA BINTI MOHD ROSLI

116 KV23/612 NUR NADIA BINTI ABDUL NASIR

117 KV23/224 NUR RAIHAN BINTI JOHAR

118 KV23/516 NUR SYAHRINA BINTI ZAINUDDIN

119 KV23/168 NUR SYATIRAH BINTI BINTI BADRI

120 KV23/786 NUR SYUHADA BINTI AHMAD SHAFIE

121 KV23/787 NURAIN BINTI RADZALI

122 KV23/788 NURAIN FATIN MARDHIAH BINTI MOHD KEMARI

123 KV23/789 NURAIN HIDAYAH BINTI ROSLI

124 KV23/790 NURAISYAH IZZATI BINTI AZLAN

125 KV23/519 NURASMAA HAWA BINTI OMAR

126 KV23/791 NURATHIRAH BINTI MOHD NAZMI

127 KV23/693 NURFARHANA AQILAH BINTI MOHAMMAD ZAKI

128 KV23/683 NURFARIHAH BINTI YUSOF

129 KV23/613 NURFATIHAH BINTI MOHD NADZIR

130 KV23/638 NURIZAH BINTI NOORDIN

131 KV23/792 NURJUNI ARINA BINTI ABU LATIFF

132 KV23/694 NURSHAWANI BINTI JASNI

133 KV23/170 NURSYAFIQAH BINTI SUHAIMI

134 KV23/226 NURUL AFIFAH BINTI ROSLAN

135 KV23/615 NURUL AIMAN BINTI ABD RAHIM

136 KV23/793 NURUL AIN HUSNA BINTI AZHAR

137 KV23/794 NURUL AIN SYAFIKAH BINTI MAT NOOR

138 KV23/362 NURUL AINI BINTI RUZAIDI

139 KV23/695 NURUL AMIRAH BINTI AHMAD

140 KV23/318 NURUL 'AMIRAH BINTI MOHAMAD NAZHARI

141 KV23/524 NURUL 'AQILAH BINTI ABDUL RAHMAN

142 KV23/696 NURUL ARSYIKKIN BINTI RUSLI

143 KV23/795 NURUL HANA BINTI ZAINUDDIN

144 KV23/320 NURUL HASANAH BINTI AZIZAN

145 KV23/732
NURUL HASANAH BINTI JAMSARI

146 KV23/796 NURUL HASANAH SYAHIDA BINTI AZHAR

147 KV23/321 NURUL HIDAYAH BINTI AROM

148 KV23/227 NURUL HUSNA BINTI AHMAD NURUDIN

149 KV23/322 NURUL I'ZZAH BINTI ABU DZAR

150 KV23/171 NURUL IZZAH IMAN BINTI BADRUDDIN

151 KV23/526 NURUL LATHIFAH BINTI ZAMASUARDI

152 KV23/617 NURUL MARJAN BINTI ANUAR HALIMUDDIN

153 KV23/527 NURUL NABILAH BINTI HALIM

154 KV23/228 NURUL NADHIRAH BINTI SHAHABUDIN

155 KV23/528 NURUL NAJIHAH BINTI RAMLI

156 KV23/529 NURUL NAJWA BINTI ABDUL HALIM

157 KV23/323 NURUL SAJIDAH BINTI MUHAMAD SHUKRI

158 KV23/229 NURUL SAKINAH BINTI AHMAD NURUDIN

159 KV23/618 NURUL SOLEHAH BINTI MAHAMUD

160 KV23/230 NURUL SYAMIMI RIDHUWANA BINTI MOHD RIDZUAN

161 KV23/172 NURUL SYUHADA BINTI MOHAMAD

162 KV23/530 NURUL THOYYIBAH BINTI MOHD NABIL

163 KV23/324 NURUL UNAIS AKMAL BINTI ABU DZAR

164 KV23/405 NURULHUDA BINTI ABDUL RAZAK

165 KV23/326 NURULHUDA BINTI ABU BAKAR

166 KV23/531 NURULJANNAH MUSLIHAH BINTI MOHAMAD AZHAR

167 KV23/327 NURULKAMILAH BT MD. ISA

168 KV23/535 RAFIDAH BINTI WAHAB@ABDUL WAHAB

169 KV23/536 RAMLAH BINTI MAT ISA

170 KV23/329 RODZIYAH BINTI BAHAROM

171 KV23/699 ROHAYA BINTI SAID

172 KV23/176 ROHGAYAH BINTI TASU

173 KV23/539 ROKIAH BINTI KASA

174 KV23/364 ROQAIYAH BINTI ABDUL WAHAB

175 KV23/330 ROSE ADELEENA BT ROSLEE

176 KV23/540 ROSIDAH BINTI IBRAHIM

177 KV23/177 SABARIAH BINTI MUHAMADAN

178 KV23/543 SAIDATUS SOLEHAH BINTI IBRAHIM

179 KV23/544 SAIYIDAT-UNNUR BINTI ABD MANAN

180 KV23/178 SAMSUSAPURA BINTI MOHD LODDIN

181 KV23/179 SAUDAH BINTI HAMID

182 KV23/545 SHAFIQAH BINTI MAT SAKRI

183 KV23/619 SHAMIHAH NOR BINTI HJ ABDULLAH

184 KV23/387 SHARIAH BINTI YA'AKOB

185 KV23/182 SITI AISYAH BINTI KHADZRAN

186 KV23/702 SITI AISYAH BINTI ZULFIKRI

187 KV23/620 SITI AMINAH BINTI HAMZAH

188 KV23/028 SITI FARAHANIM BINTI ABU BAKAR

189 KV23/621 SITI FATIMAH BINTI MOHD SUHAIMI

190 KV23/184 SITI FATIMAH BINTI SHARIFF

191 KV23/185 SITI HASINAH BINTI SHAFIE

192 KV23/548 SITI MARIYAH BINTI HAMZAH

193 KV23/797 SITI NADHIRAH BINTI MOHAMAD NASIR

194 KV23/186 SITI NAJIHAH BINTI CHE ADANAN

195 KV23/333 SITI NASIBAH BINTI GHAZALI

196 KV23/549 SITI NUR ASYIQIN BINTI MOHAMAD ZAKI

197 KV23/407 SITI NUR ATIKAH BINTI SULONG

198 KV23/334 SITI NUR FADHILAH BINTI MOHD YUSSOF

199 KV23/550 SITI NUR'AISYAH BINTI RAZAK

200 KV23/188 SITI NURUL LATIFAH BINTI OSMAN

201 KV23/551 SITI SALWA BINTI ZAINAL ABIDIN

202 KV23/798 SITI SOFFIYAH BINTI AYOB

203 KV23/233 SITI WAN KHADIJAH BINTI ABDUL SHUKOR

204 KV23/335 SITI ZAUYAH BINTI HASHIM

205 KV23/623 SOFWATUN NADWAH BINTI ABDULSSAALAM

206 KV23/704 SU AWANIS BINTI AHMAD

207 KV23/336 SURIYANTI BINTI JAMALUDIN

208 KV23/799 SYAFIAH BINTI SAMSUDDIN

209 KV23/337 SYIFA' BINTI FAUZI

210 KV23/553 SYIFA UL HUSNA BINTI ABD MANAN

211 KV23/365 UMAIROH BINTI WAHAB @ ABDUL WAHAB

212 KV23/624 UMMI BAHIYAH BINTI MD YUSOFF

213 KV23/030 UMMU AINA BINTI SAAD

214 KV23/555 UMMU SALAMAH BINTI AZMI

215 KV23/340 UMMUL SYABINAR BINTI JOHARI

216 KV23/195 WAFA ELIANA BINTI JAMAL SOBRI

217 KV23/366 WI'AM BINTI AHMAD SAYUTI

218 KV23/560 WIDAD BINTI AHMAD SHATHER

219 KV23/801 YASMINE HANI BINTI MOHD HAFEZ

220 KV23/562 ZAIDAH HASANAH BINTI AHMAD KABIR

221 KV23/341 ZAIRAH BINTI ZAINOL

222 KV23/198 ZALEHA BINTI HAMID

223 KV23/199 ZINNIRAH BINTI MOHD YUSOF

224 KV23/032 ZULIANI BINTI CHE ISA

DUA (2) CARA PEMBAYARAN
BAGI SIJIL TAULIAH MENGAJAR AGAMA ISLAM NEGERI KEDAH 2023

1) CARA BAYARAN DI KAUNTER

a) BAYARAN DI KAUNTER JABATAN MUFTI NEGERI KEDAH DARUL AMAN

• Bayaran adalah secara Kad Debit/Kad Kredit (Cashless)

2) CARA BAYARAN SECARA DALAM TALIAN (ONLINE)

b) BAYARAN SECARA ONLINE MELALUI SISTEM IBAYAQ NEGERI KEDAH

1. Penerima Sijil hendaklah menghubungi Jabatan Mufti Negeri Kedah untuk

dapatkan Bil Pelbagai (Kod QR) bagi membolehkan penerima membuat

bayaran secara dalam talian;

2. Sila hubungi no.telefon dibawah untuk mendapatkan Bil Pelbagai penerima;

04- 7026326 (Cik Fatin Amirah)

04- 7026342 (Puan Azmiza)

010-5807179 (WhatsApps Sahaja)

• Sebarang Urusan Hasil Di Jabatan Mufti Negeri Kedah adalah Tanpa Tunai

(Cashless);

• Tarikh akhir pembayaran pada 26 Oktober 2023 (Khamis) sebelum jam

12.30 tengah hari;

• Semua urusan hasil adalah diwaktu pejabat sahaja:

AHAD – RABU (8.30 pagi – 4.00 petang)

KHAMIS           (8.30 pagi – 12.30 tengah hari)

BAYARAN SIJIL : RM 10 / KATEGORI
* BAGI CALON YANG LULUS MELEBIHI SATU (1) KATEGORI PERLU MEMBUAT JUMLAH

BAYARAN MENGIKUT JUMLAH KATEGORI


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PENUNTUT ILMU
Dr. Abdullaah Jalil
40 Hadith (13)

Academic Advisory, Supervision and Review

Academic Courses

ASWJ

Awards

Books (40)

Chapter in Books

Conferences & Workshops – Participant/ Moderator

Conferences – Presenter/ Author/ Co-Author

Consultation

Courses & Workshops – Trainer/ Member

Educational Background

Fiqh Muamalat

Hak Cipta

Halal

Home

Islamic Banking and Finance

Journals

Kuliah & Kursus Agama – Pengajar/ Pembentang

Laws and Regulations

Mirath & Fara’id

Mutun Ilmiyyah

News Paper / Magazines

PCVE (Deradicalization and Rehabilitation)

Penyelidik IMARAH

Policy / Industry

Q & A

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2017
2016
Abdullaah Jalil. (2016, 31 Mac). Salah Faham Konsep Bidaah Punca Ekstrem, (
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Berita Harian
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Abdullaah Jalil. (2016, 9 Mac). Akidah Paling Penting Tolak Ideologi Takfiri, Berita Harian, p.37. (
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Abdullaah Jalil. (2016, 23 Februari). Golongan Takfiri Tergelincir Fahami al-Qur’an, Sunnah, Berita Harian, p. 31.  (
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Abdullaah Jalil. (2016, 3 Februari). Dakyah Takfiri Terbukti Punca Perpecahan Umat, Berita Harian, p. 31.  (
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)

Abdullaah Jalil. (2016, 20 Januari). Golongan Takfiri Cetek Agama, Amalan Sedikit, Berita Harian, p. 31.  (
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)

Abdullaah Jalil. (2016, 6 Januari). Ideologi Takfiri, Tabdi’ Dasari Kefahaman Salah, Berita Harian, p. 37. (
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) (
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