Waqf, a non-profit voluntary sector, have an important and integral role in developing communities during various phases of Islamic communities' development. Recently, voluntary sectors are increasing their presence felt in development of communities. Current reports suggest a surge in the role of voluntary sectors in communities' development. This development also leads to the formation of Social Business (SB) which is hybrid in nature. SB is an entity that incorporates both features of profit sector and non-profit sector. SB model has been presented as a viable model in ensuring organization's longevity. This is evident in the case studies discussed. SB while operates on a business-like conduct, however its main objective is still dedicated for the betterment of society. The trend can also be observed in Islamic based voluntary sectors with the creation waqf-based SB (WSB). Issues regarding sustainability and impact of activities to beneficiaries are of concern to stakeholders. Furthermore, for Islamic based voluntary sector such as WSB, they are bound by Maqasid al-Shariah (MS) or objectives of the shariah. Based on MS index developed for the Islamic banking sector, this paper proposed a conceptual framework that could assist in determining the performance of WSB from the perspective of MS.

The waqf is derived from Arabic roots verb 'waqafah' which means to stop or retrain. Waqf in Islamic law means; holding a certain asset and distribute only the usufruct for certain philanthropy. Waqf is defined by Islamic jurists as the holding of assets that are beneficial and physically lasting in order to be given as charity. Waqf assets and properties are prohibited from being used out of its specific objective. Waqf also can be defined as nonnegotiable property dedicated to charitable purposes. Hence, in general waqf can be explained as dedication of some properties for certain philanthropy in the name of Allah S.W.T. Waqf is applied to non-perishable properties from which benefit and usufruct can be drawn without the property being consumed. The properties cannot be sold, transferred or inherited due to its perpetuity characteristics. Once the asset is declared as waqf, it will remain as waqf forever. It is a great opportunity if the waqf-based funding can help the parents of children with ASD to increase their financial support. Along with the rising of ASD children, the Malaysian government currently introducing a lot of initiatives to help the parents to get and receive early intervention and implementing various financial supports for them. This huge number of expenditures had concerned the government and despite the huge amount used by government, parents are reported to still been burden of financial stress in proper raised children with ASD. They usually have a variety of obligation expenditure to meet their unique needs such as special the treatment, therapy, medicine, education, and others. This obligation is continuously since there is no known cure for ASD. Parents of children with ASD children reported significantly less satisfaction with the assistance they have received since their child's diagnosis. About 93% of parents of children with ASD did not receive adequate financial support for their child's therapy. Moreover, parents should be given an alternative rather than sending their children to the general hospital, which is once a month therapy session, to other private children development centres that offer affordable and lower fees and more frequent sessions of therapy.

Waqf is a voluntary charity that cannot be disposed of and the ownership cannot be transferred once it is declared as waqf assets. Waqf institutions play an important role in helping the development of Muslims ummah through wealth distribution. State Islamic Religious Councils (SIRCs) in Malaysia are the sole trustee that manage and develop waqf assets. Based on selected input and output, the intermediary approach assumes that cash waqf received as output while total expenditure of SIRCs as input. Under this approach SIRCs act as intermediary between waqif (giver) and beneficiaries. Thus, this paper attempts to analyze the efficiency of waqf institutions in Malaysia by using Data Envelopment Analysis (DEA) method under output-orientation using Variable Return to Scale (VRS) assumptions. Four SIRCs were selected as decision making units (DMU) for the period of 2011 to 2015. The result indicates that changes in average technical efficiency for every year is contributed by both pure technical and scale. However, inefficiency of Malaysian waqf institutions is mostly contributed by pure technical efficiency aspects rather than scale. 2012 showed the highest average technical efficiency with 73.9% as most of the institutions operated in optimum level of input to produce output. Thus, the result suggests that both technical and scale efficiency should be improved to achieve the most efficient and productive level of performance in order to fulfill objectives of the institutions as an intermediary between waqif and beneficiaries.

This study is intended to gauge the elements of performance measurement framework for private tahfiz schools (PTS) in Malaysia and to determine the expectation gap between regulators and tahfiz operators on the performance measurement. Series of interviews were conducted with the representatives from the State Islamic Religious Council (SIRCs) and tahfiz school operators. The thematic analysis using Atlas.ti revealed that there are four (4) main elements of PTS performance measurement identified namely, school infrastructure, students' achievement, students' evaluation, and clustering. These elements are essential principles to be used in evaluating PTS capability in providing tahfiz education. Future research could focus on quantifying the quality indicators of PTS performance measurement.

The increasing demand for Tahfiz has increased the number of Tahfiz institutions operating in Malaysia. Many Tahfiz institutions have been developed to fulfill the market demand. Unfortunately, this institution is reported to face several problems that can hinder its performance. Hence, measuring its efficiency is crucial because society needs to know the level of efficiency of the institutions that are responsible for student memorization and ensure the objectives can be achieved. Hence, Data Envelopment Analysis (DEA) is chosen as a measurement approach to measure the efficiency of the Tahfiz institution. Thus, this concept paper will highlight the importance of measuring performance and proposing a measurement approach to measure the performance of tahfiz institutions in Malaysia. Keywords: Data Envelopment Analysis; efficiency; Islamic education; measuring performance; Tahfiz