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All Journal Ma'alim: Jurnal Pendidikan Islam Millah: Journal of Religious Studies Iseedu: Journal of Islamic Educational Thoughts and Practices
Husen Ismail, Faisal
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Religion Humanities Education Social Sciences Other

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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.
The Constructivist Approach in the Implementation of MBKM for Higher Education in the Society 5.0 Era Musyrifah, Farida; Rouzi, Kana Safrina; Fathurrohman, Rizal; Saryanto, Saryanto; Husen Ismail, Faisal; Andaryati, Erni
Iseedu: Journal of Islamic Educational Thoughts and Practices Vol. 9 No. 1 (2025): Vol 9, No1(2025): May
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseedu.v9i1.10823

Abstract

The Merdeka Belajar–Kampus Merdeka (MBKM) program, launched by Indonesia’s Ministry of Education and Culture, seeks to improve the quality and relevance of higher education by granting students greater autonomy and learning flexibility. In the era of Society 5.0, where human and technological collaboration is essential, MBKM aligns with the constructivist philosophy that emphasizes active participation, collaboration, and reflection in constructing knowledge. This study employs a literature review approach within a constructivist philosophical framework, analyzing academic publications, policy documents, and empirical studies from 2020 to 2025 to explore how MBKM facilitates contextual, adaptive, and student-centered learning. The findings indicate that MBKM strengthens experiential and project-based learning by promoting collaboration among students, lecturers, and communities through internships and interdisciplinary projects. These practices enable learners to connect theory with real-world experiences, enhance critical and reflective thinking, and develop adaptive, creative, and resilient competencies. Viewed through a constructivist lens, MBKM represents a transformative educational innovation that bridges academic theory with societal application. It supports learner autonomy and cultivates holistic competencies necessary for the Society 5.0 era, preparing graduates to face global challenges with resilience, innovation, and a lifelong learning mindset. Overall, MBKM serves as a strategic model for advancing higher education that is contextual, adaptive, and responsive to the dynamic demands of the digital and technological age.
Disability-Friendly Campus: Assessing Infrastructure, Support, and Campus Community Perceptions Husen Ismail, Faisal; Mohammad Amir Wan Harun
MA'ALIM: Jurnal Pendidikan Islam Vol. 6 No. 2 (2025): MA'ALIM: Jurnal Pendidikan Islam
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/maalim.v6i2.12403

Abstract

This study examines issues related to disability-friendly (OKU) facilities in Malaysian higher education institutions (HEIs) by assessing the level of infrastructure readiness, social support, and campus community acceptance of students with disabilities. Despite various initiatives implemented by the government and HEIs to enhance inclusive educational access, students with disabilities continue to face challenges concerning infrastructure, learning accessibility, and societal perceptions. Key issues identified include inadequate physical facilities such as elevators, barrier-free pathways, accessible transportation, and specialised learning equipment. Additionally, social challenges such as stigma, limited awareness, and constraints in support services negatively impact the learning experiences of OKU students. The objectives of this study are to examine the support and barriers encountered by OKU students in HEIs, identify campus community perceptions toward these students, and evaluate the effectiveness of disability-friendly facilities provided. This study employs a qualitative-descriptive design through content analysis of 10 relevant scholarly articles, including prior studies that utilised interviews, surveys, and document analysis. Data was collected through systematic searches using keywords such as OKU, campus accessibility, and inclusive higher education. The findings indicate that although peers generally demonstrate positive attitudes and contribute to strong social support, physical facilities in HEIs still do not fully comply with accessibility standards. Incomplete and non-inclusive infrastructure remains a major barrier to mobility, learning, and academic performance among OKU students. The study underscores the importance of adhering to accessibility standards and providing comprehensive academic and social support to ensure a fair and inclusive educational experience for all students.
Co-Authors Ambak, Azlinah Andaryati, Erni Fathurrohman, Rizal Mohammad Amir Wan Harun Musyrifah, Farida Rouzi, Kana Safrina Saryanto Saryanto Zahri Hamat Zahri, Fatin ‘Alia Zahri, Mohd. ‘Adli