Rohayati Hussin
In Malaysia, any party intending to create waqf requires the permission of the State Islamic Religious Councils (SIRCs) including implementing waqf in higher educational institutions (HEIs). The SIRC’s permission required depending on the location of the HEIs and the general regulatory framework provided in their state enactments. Different states applying different approaches in granting permission to HEIs due to the different enactments that they have. However, in the efforts to standardize the implementation of waqf in the HEIs, the government of Malaysia has produced the University Transformation Programme (UniTP) Purple Book as well as the Guidelines for Management of Waqf in Education Institutions Book. These two books provide the guidelines for waqf implementation in educational institutions in Malaysia not only for a university but also for schools and other institutions. Henceforth, the main objective of this study is to examine the guidelines for waqf implementation in HEIs as provided in these two books. This study adopted a qualitative research methodology involving the doctrinal approach in scrutinizing state enactments and past studies as well as a semi-structured interview with several respondents to have a clear understanding of the topic studied. Then, the data obtained were analyzed by using content analysis. It is hoped that this study provides a clear understanding to those who intends to implement waqf in their institutions.