Tadbir Urus Pengurusan Harta Luqatah di Malaysia: Suatu Analisis Perbandingan: The Governance of Luqatah Management in Malaysia: A Comparative Analysis

Radin Ahmad Taufik Salikin Izaddin; Ahmad Syukran Baharuddin; Wan Abdul Fattah Wan Ismail; Lukman Abdul Mutalib; Hasnizam Hashim; Zulfaqar Mamat; Muhammad Aunurrochim Mas'ad Saleh; Mohamad Amir Wan Harun

doi:10.55265/lpsjournal.v4i1.90

Authors

Radin Ahmad Taufik Salikin Izaddin Islamic Civilization Academy, Faculty of Social Sciences and Humanities, Universiti Teknologi Malaysia, 81300 Johor Bahru, Johor, Malaysia
Ahmad Syukran Baharuddin Faculty of Syariah and Law, Universiti Sains Islam Malaysia, 71800, Nilai, Negeri Sembilan, Malaysia | Centre of Research for Fiqh Forensics and Judiciary (CFORSJ), Faculty of Syariah and Law, Universiti Sains Islam Malaysia, 71800, Nilai, Negeri Sembilan, Malaysia | Research Fellow, Maqasid Institute, United States of America (USA) | International Advisory Board Member, Mejellat Al-Afaq wa Al-Maarif (JSKP), Faculty of Humanities, Islamic Sciences and Civilization, University Amar Telidji of Laghouat, BP 37G, Road of Ghardaia, 03000 Laghouat, Algeria
Wan Abdul Fattah Wan Ismail Centre of Research for Fiqh Forensics and Judiciary (CFORSJ), Faculty of Syariah and Law, Universiti Sains Islam Malaysia, 71800, Nilai, Negeri Sembilan, Malaysia
Lukman Abdul Mutalib Centre of Research for Fiqh Forensics and Judiciary (CFORSJ), Faculty of Syariah and Law, Universiti Sains Islam Malaysia, 71800, Nilai, Negeri Sembilan, Malaysia
Hasnizam Hashim Centre of Research for Fiqh Forensics and Judiciary (CFORSJ), Faculty of Syariah and Law, Universiti Sains Islam Malaysia, 71800, Nilai, Negeri Sembilan, Malaysia
Zulfaqar Mamat Centre of Research for Fiqh Forensics and Judiciary (CFORSJ), Faculty of Syariah and Law, Universiti Sains Islam Malaysia, 71800, Nilai, Negeri Sembilan, Malaysia
Muhammad Aunurrochim Mas'ad Saleh Faculty of Syariah and Law, Universiti Sains Islam Malaysia, 71800, Nilai, Negeri Sembilan, Malaysia
Mohamad Amir Wan Harun School of Humanities, Universiti Sains Malaysia, 11800 USM, Pulau Pinang, Malaysia

DOI:

https://doi.org/10.55265/lpsjournal.v4i1.90

Keywords:

Luqatah, Baitulmal governance, Procedural standardisation, Public Wealth, Pengurusan harta awam Islam, Tadbir urus baitulmal

Abstract

This study examines the management models of luqatah (lost property) implemented by baitulmal related institution in Malaysia, focusing on six core components: receipt, storage, public announcement, claims, valuation and disposal. A qualitative approach was employed through document analysis and interviews with institutional officers to assess the level of operational consistency across states. The findings show that all institutions adhere to fundamental Shariah principles and general procedures, particularly in documentation, the one-year announcement period, and verification prior to returning property. However, significant variations were identified at the operational level, including record system integration, handling of low-value cash, depreciation guidelines and disposal mechanisms. These differences reflect varying levels of administrative development and highlight the need for greater procedural alignment. The study proposes the development of clearer national guidelines, an integrated record system, and a more structured valuation framework. The findings contribute empirical evidence to strengthen transparency and efficiency in luqatah management in Malaysia.

Abstrak

Kajian ini menganalisis model pengurusan harta luqatah yang diamalkan oleh institusi pengurusan harta di Malaysia dengan memberi tumpuan kepada enam komponen utama, iaitu penerimaan, penyimpanan, hebahan, tuntutan, penilaian dan pelupusan. Kajian menggunakan pendekatan kualitatif melalui analisis dokumen prosedur dan temu bual bersama pegawai institusi bagi menilai tahap keseragaman pelaksanaan antara negeri. Dapatan menunjukkan bahawa semua institusi mematuhi prinsip asas syariah dan prosedur umum, khususnya dari segi dokumentasi, tempoh hebahan setahun serta siasatan sebelum pemulangan harta. Walau bagaimanapun, variasi ketara dikenal pasti pada peringkat pelaksanaan teknikal, termasuk integrasi sistem rekod, pengurusan wang tunai bernilai kecil, garis panduan susut nilai serta mekanisme pelupusan. Perbezaan ini menunjukkan tahap kematangan pentadbiran yang berbeza antara negeri dan keperluan penyelarasan yang lebih sistematik. Kajian ini mencadangkan pembangunan garis panduan kebangsaan yang lebih terperinci, sistem rekod bersepadu serta kerangka penilaian yang responsif terhadap perubahan nilai pasaran. Penemuan ini menyediakan asas empirikal bagi memperkukuh ketelusan dan kecekapan pengurusan harta luqatah di Malaysia.