Journal of Mandalika Social Science
Vol 4 No 2 (2026): Journal of Mandalika Social Science

Legislative Framework Governing the Jurisdiction Over Charitable Donation Collections in Brunei Darussalam: Issues and Challenges

Pg Haji Noor Asmawi (Fakulti Ekonomi dan Kewangan Islam, Universiti Islam Sultan Syarif Ali, Brunei Darussalam)
Hakimah Yaacob (Fakulti Ekonomi dan Kewangan Islam, Universiti Islam Sultan Syarif Ali, Brunei Darussalam)



Article Info

Publish Date
20 Aug 2026

Abstract

This study examines the legislative framework governing charitable donation collections in Brunei Darussalam, with a particular focus on issues of legal compliance, financial management transparency, and donor protection. Charitable donation collection plays a vital role in supporting public welfare, social development, and the revitalization of mosques. However, both conventional and digital collection methods present a range of challenges, including inconsistent regulatory guidelines, weaknesses in monitoring and enforcement, and varying levels of transparency across institutions. This study adopts a mixed-methods approach comprising qualitative analysis of legislation, regulatory guidelines, and official reports, together with a quantitative survey administered to members of the public. Statistical analysis using SPSS, supported by Cronbach’s Alpha reliability testing, confirmed the internal consistency of the research instrument. The findings indicate that public trust is significantly influenced by transparency, accountability, and the effectiveness of financial governance. This study is expected to strengthen policies and the legislative framework governing charitable donation collections, enhance the integrity of religious and charitable institutions, and serve as a valuable reference for policymakers in improving fund management practices in accordance with Shariah principles and contemporary governance standards.

Copyrights © 2026






Journal Info

Abbrev

jomss

Publisher

Subject

Humanities Electrical & Electronics Engineering Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Description

Journal of Mandalika Social Science is a scientific journal in the form of research and can be accessed openly. This journal is published by Mandalika Institute. Journal of Mandalika Social Science provides a means for ongoing discussion of relevant issues that fall within the focus and scope of the ...