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Improved accounting and reporting practice for waqf institution in Malaysia has become an indispensable necessity. The identification of waqf stakeholders may help the institution to achieve this objective as the interest of these accounting users are to be properly addressed in the financial reports. This paper investigates the stakeholders of waqf and their relationship with waqf institution. Semi-structured interviews have been conducted involving 27 waqf managers and accountants from various organizations in waqf institution. Based on the thematic analysis, 18 groups of waqf stakeholders and three categories of stakeholder influential relationship have been identified. The results of this study provided a basis for waqf institution to further

Management and administration of mosques in Malaysia are under the jurisdiction of the States Islamic Religious Council (SIRC) whereas management and administration of the mosque economy and finance are run by committee members of the mosque under the supervision of the SIRC. There are mosques which have strong economic resources generated by the results of endowment assets such as land, buildings and equipment on hire, as well as the collection of special funds and general fund such as Friday weekly collection. However, in managing the funds raised by the mosques which sometimes accumulate hundreds of thousands of dollars, there is no specific shariah-based guideline to be followed by the mosque administration. This has resulted in the mosques high value funds being frozen and not generated accordingly. Therefore, the main objective of this study was to analyze the fatwas issued by fatwa bodies either in ( Malaysia ) and foreign ( Brunei ) on matters related to the management of income and expenditure of the funds of the mosque. These guidelines will facilitate the management of the mosque to properly administer and manage the funds which have been collected. This article is a part of the research findings related to economic and financial management of mosques in the district of Hulu Langat, Selangor. Keywords: Mosque, fatwa, endowment, economy, management Abstrak Pengurusan dan pentadbiran masjid di Malaysia adalah terletak di bawah bidang kuasa Majlis Agama Islam Negeri-Negeri (MAIN). Manakala pengurusan dan pentadbiran ekonomi dan kewangan masjid- masjid diurus oleh ahli jawankuasa masjid di bawah seliaan MAIN. Terdapat masjid-masjid yang mempunyai sumber ekonomi yang kukuh yang dijana oleh hasil aset-aset wakaf seperti tanah, bangunan dan peralatan yang disewakan selain kutipan tabung-tabung khas dan am seperti tabung hari Jumaat. Namun di dalam menguruskan dana-dana masjid yang adakalanya mencecah ratusan ribu ringgit, tidak terdapat garis panduan khas Shariah untuk diikuti oleh pihak pentadbiran masjid. Ini telah menyebabkan terdapat dana-dana masjid yang bernilai tinggi beku tidak dijana dengan sebaiknya. Justeru, objektif utama kajian ini ialah untuk menganalisa fatwa-fatwa yang dikeluarkan oleh badan- badan fatwa samada di dalam (Malaysia) dan luar negara (Brunei) tentang perkara-perkara yang berkaitan dengan pengurusan pendapatan dan perbelanjaan dana-dana masjid. Dengan adanya garis panduan tersebut akan memudahkan pihak pengurusan masjid mentadbir dan mengurus dana-dana yang diperolehi. Artikel ini adalah sebahagian dari hasil penyelidikan yang dijalankan berkaitan pengurusan ekonomi dan kewangan masjid-masjid di Daerah Hulu Langat, Selangor. Kata Kunci: Masjid, fatwa, wakaf, ekonomi, pengurusan

This paper offers valuable insights to complement efforts to improve youth engagement in mosque in the post-pandemic period. Given the paucity of research on recent changes in mosque activities, this paper sought to examine youths' understanding of mosque function and their engagement in mosque after the mosque reopened during the Movement Control Order (MCO). This study also aims to identify the factors that hinder youth engagement in the mosque and possible initiatives that could attract them to the mosque. A self-administered online survey was distributed exclusively through a nationwide online platform and targeted young respondents between the ages of 15 and 30 in Malaysia. A total of 594 usable responses were received and analysed using descriptive analysis and a chi-square test for independence. Both male and female youth showed a strong understanding of the role of the mosque, but results showed a significant decrease in youth engagement when the mosque reopened during the MCO. In addition to the perception that the mosque only needs to be attended during Friday prayers and Muslim festival days, lack of activities to suit youth tastes was cited as one of the main reasons for low youth participation in the mosque. Basic religious classes, outdoor and community activities were cited as favorable initiatives that could attract young people to the mosque. This is the first large-scale study of Muslim youth engagement in mosque after the global collapse of Covid-19, and and further research could focus on developing an effective online communication model that could enhance the influence and role of the mosque in a community.