The development of a sustainable health waqf model in malaysia’s state islamic religious councils (SIRC) / Nurul Aien Abd Aziz

Faculty of Industrial Management

Thesis (Doctor of Philosophy) -- Universiti Malaysia Pahang Al Sultan Abdullah - 2026

Includes bibliographical references

Health waqf had considerable potential in supporting the national healthcare system, particularly for vulnerable groups. However, its implementation by the State Islamic Religious Councils (SIRC) continued to face multiple challenges that undermined the sustainability of these initiatives. This study aimed to develop a sustainable health waqf model that strengthened the role of SIRC in supporting the Malaysian healthcare system. A qualitative approach was employed using purposive sampling, involving eleven informants from SIRC who were directly involved in health waqf practices. Semi-structured interviews were conducted and were analysed thematically using ATLAS.ti software. The study was guided by the integration of the Resource-Based View (RBV) and Stakeholder Theory, which were reframed within the context of waqf institutions to emphasise institutional capability, governance effectiveness, stakeholder coordination, and the delivery of long-term social value. In addition, the model was grounded in Islamic principles, particularly Maqasid al-Shariah, to ensure alignment with ethical, social, and religious objectives. The findings revealed that health waqf was implemented in three primary forms: cash fund collection, donation of medical equipment, and the development of infrastructure such as dialysis centres and mobile clinics. The study further identified five major categories of challenges affecting sustainability, namely financial constraints, human resource limitations, governance and compliance issues, operational constraints, and public perception challenges. Based on these findings, fifteen sustainability themes were identified, encompassing strategic asset management, transparency and efficiency in fund management, Shariah-compliant frameworks, accountability of mutawalli, certification systems, human capital development, training, digital database systems, institutional collaboration, formal recognition, tax incentives, private partnerships, innovative fundraising, benchmarking practices, and community engagement. These themes were systematically organised into an integrated model comprising key dimensions of governance, financial sustainability, operational efficiency, stakeholder engagement, and institutional capacity. An expert panel review was conducted to obtain informed feedback and to validate the conceptual robustness, practical relevance, and contextual applicability of the proposed model within SIRC institutions. This study made a significant contribution by advancing an empirically grounded and theoretically integrated sustainable health waqf model tailored to the institutional context of the SIRC in Malaysia, thereby addressing the gap in the absence of a validated and context-specific framework for health waqf sustainability. Beyond theoretical advancement, the findings demonstrated broader implications for Islamic philanthropy and public health financing, showing how waqf could function as a practical Islamic social finance mechanism that enhanced healthcare accessibility, strengthened institutional governance, and supported the objectives of Shariah. The model also provided practical insights for policymakers, regulators, and institutional leaders.