The Diversity Of Waqf Implementations for Economic Development in Higher Education

Ahmad Shaifull Anuar1, Zakaria Bahari2, Caturida Meiwanto Doktoralina3, Fitri Indriawati4, Lucky Nugroho5 Centre For Islamic Development Management Studies (ISDEV) Universiti Sains Malaysia1,2, Department of Accounting,Economic & Business Faculty Universitas Mercu Buana3,4,5 shaiful_78@yahoo.com,bzak@usm.my2, caturida_meiwanto_drm@mercubuana.ac.id3,fitri_indriawati@mercubuana.ac.id4, lucky.nugroho@mercubuana.ac.id5

T h e d e v e l o p m e n t o f h i g h e r e d u c a ti o n i n M a l a y si a is m u lti p l y i n g b a s e d o n t h e increas ing n u m b e r s o f P ublic H igher L earning I nstitution s ( I P T A ) a n d P rivate H igh er L earning I nstitution s (IPTS). This increase has encouraged various parties to collaborate to create a s olid foundation and strategy to create IPT to be come more competitive. However, the funding factor is still one restraint that IPTs must face. To over come this problem, one example of IPT is tak ing the initiative by implementing waqf f o r h i g h e r e d u c a ti o n i n li m it e d i n s tit u ti o n s. B a s e d o n t h is scenario, the present paper was written to achieve two objectives :The f irst isto examine t h e p r e c is e d e v el o p m e n t o f h i g h e r e d u c a ti o n waqf t h a t h a s b e e n implemented in IPT in Malaysia . Thes econd isto precisely examine the variety of waqf that can be implemented for higher education. This study is an exploration in which the data used were derived from library researc h. The findings of this study will develop a theory on the diversification of waqf implement ations for higher education in Malaysia.

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