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Resilient Food Security through ERM and Prophet Yusuf’s Approach Zahri, Mohd. ‘Adli; Moklis, Nurul Aqidah; Zahri, Fatin ‘Alia; Lestari, Lestari
Jurnal Lemhannas RI Vol 12 No 4 (2024)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v12i4.987

Abstract

Purpose: This research examines the alignment between Prophet Yusuf's historical food security strategies and modern Enterprise Risk Management (ERM) frameworks to inform contemporary food security policies. Study Design/Methodology/Approach: A qualitative analysis of historical texts, including interpretations by scholars such as Al-Qurtubi (2008) and Al-Tabari (2009), was conducted to extract key components of Prophet Yusuf's strategies. These components were then compared with current ERM principles to assess their applicability in today's policy context. Findings: The analysis reveals that methods such as predictive risk assessment, strategic grain storage, sustainable resource management, waste reduction, and contingency planning closely mirror modern ERM practices. Integrating these historical strategies can enhance the resilience and effectiveness of current food security policies. Originality/Value: This study bridges historical analysis and modern risk management, offering a unique perspective on the relevance of ancient practices in addressing contemporary food security challenges. It provides actionable insights for policymakers seeking to incorporate proven strategies into modern frameworks, thereby strengthening national and regional food security resilience.
Intention and Investment Selections in Amanah Saham Bumiputera (ASB): Evidence from Kelantan Zahri, Fatin ‘Alia; Zahri, Mohd ‘Adli; Radin Badaruddin, Radin Firdaus; Hamat, Zahri; Muhd Adnan, Nurul Ilyana
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol. 9 No. 2 (2025): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/j52g8065

Abstract

This study investigates the impact of intrinsic, extrinsic, and religiosity factors on investment selections in Amanah Saham Bumiputera (ASB) among investors in Kelantan, focusing on the mediating role of intention. A survey was conducted with 300 ASB investors, and data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that extrinsic factors, such as marketing, and religiosity significantly influence ASB investment selections, with intention acting as a mediator. In contrast, intrinsic factors, such as the understanding of ASB, exhibit a weaker relationship with investment selections. The findings underscore the importance of offering Shariah-compliant investment products to meet the religious needs of investors. Additionally, enhancing financial education is vital to ensuring that investment choices align with ethical and social responsibility standards. Stakeholders are encouraged to collaborate with religious bodies to develop Shariah-aligned policies, thereby enhancing the acceptance and effectiveness of investment products in Kelantan.
Zakat on Non-Cash Employment Benefits: A Maqasid al-Shariah Framework Zahri, Fatin ‘Alia; Zahri, Mohd. ‘Adli; Ambak, Azlinah; Husen Ismail, Faisal; Hamat, Zahri
Millah: Journal of Religious Studies Vol. 24, No. 2, August 2025
Publisher : Program Studi Ilmu Agama Islam Program Magister, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/millah.vol24.iss2.ar13

Abstract

This study explores the zakatability of Benefits in Kind (BIK)—non-cash employment benefits such as housing, transport, and utilities—within the framework of Maqasid al-Shariah. Although these benefits are subject to taxation under Malaysia’s Inland Revenue Board (IRB) guidelines, they are typically excluded from zakat assessments by State Islamic Religious Councils (SIRCs). This gap raises concerns regarding distributive justice and the spiritual objective of wealth purification. Drawing on classical and contemporary Islamic jurisprudence, particularly the principles of qiyas, maslahah, and istihsan, this paper argues that BIK constitutes wealth (mal) and should be included in zakat assessments. The study employs qualitative content analysis of fatwa literature, AAOIFI zakat accounting standards, and BIK valuation models applied by the IRB. Findings suggest that excluding BIK contradicts zakat's ethical and redistributive purposes, especially in urban contexts where BIK significantly enhances financial capacity. The paper recommends adopting standardized valuation practices from the IRB, issuing a national-level fatwa, implementing Shariah-compliant audit mechanisms, and public awareness campaigns to improve compliance and governance. These reforms ensure justice and equity and align Malaysia’s zakat practices with the dynamic realities of modern compensation structures. The paper concludes with policy recommendations for harmonizing zakat and taxation systems, thereby strengthening the institutional credibility, transparency, and effectiveness of zakat as a tool for socioeconomic justice.