This study explores the principle of waqf in the context of current tax policies governing waqf properties. In Islamic law, waqf is defined as charity where by the donor endows the property in the name of Allah SWT for the benefit of the public at large. However, for tax exemption purposes, there is no specific provision in the Income Tax Act 1967

The objective of this paper is to assess the level of efficiency of local government in Malaysia. Using data envelopment analysis (DEA), the research provides evidence on the efficiency of Malaysian local governments in terms of technical (TE), pure (PTE) and scale efficiency (SE). Secondary data obtained from financial statements of 35 local gover

The phenomenal commercial success of many nutraceutical products, dietary and health supplements indicate increasing levels of consumer acceptance to the usage of health supplements in Malaysia. As much as these products are consumed for health purposes, lack of effective control by drug authority leaves much to be desired. Legal issues such as mar

تهدف هذه الدراسة إلى تحليل أسئلة امتحانات اللغة العربية للشهادة الدينية العالية الماليزية خلال ثلاث سنوات ابتداء من 2013 وحتى 2015م في ضوء مستويات بلوم المعرفية، واعتمد الباحثان في هذه الدراسة ع�

Nutraceutical products have become widespread phenomenon for proclaimed benefits they seem to offer. Defining what products are classified as nutraceutical has always been a challenging task in some jurisdictions especially in Malaysia. Legally speaking, they cannot be considered as mere food, and they are not pharmaceutical drugs either. Due to un

This study was conducted to explore the challenges faced by students in completing a MOOC (Massive Open Online Course). Participants selected for this study were restricted to post graduate students only who came from Iraq, Malaysia, Somalia and Oman. The number of students selected for this research was 6 with two master’s students and four PhD

Re-categorizing recipients of zakat under riqab is essential to achieve sustainable development goals worldwide. Riqab or slavery is one of the standard categories of zakat expenditure sanctioned by Islam. Due to dynamic changes in the socio-economic and demographic, the existing categories of recipients of zakat under riqab become difficult if not

Sejak Perintah Kawalan Pergerakan (PKP) dikuatkuasakan di Malaysia bermula 18 Mac 2020, khidmat penghantaran makanan dalam talian menjadi begitu penting dan permintaan untuk mendapatkan servis para penghantar makanan (rider) meningkat dengan ketara. Khidmat rider ini sebenarnya tidak terhad kepada makanan sahaja bahkan juga termasuk perkhidmatan ya

The COVID-19 pandemic has resulted in lockdown of many universities throughout the world. Malaysia too was not spared from the lockdown which is locally known as the ‘movement control order’ (MCO). This situation forced both educators and students to shift towards online teaching and learning using digital platform. Prior to the lockdown, conve

Studying Medicine requires diligence and commitment. With many jargons, concepts and processes to remember this can be overwhelming especially to first year medical students. In Kulliyyah of Medicine, International Islamic University Malaysia, the subjects Microbiology, Parasitology and Pharmacology are taught as one module in first year. In this m