摘要：Despite Waqf institutions being perceived asthe social mechanism to facilitate equitableeconomic growth and progress for the ummah,getting its concept accepted and implementedby business organizations remains a challenge.A significant number of waqf institutionsare also faced with recurring issues such asunderdeveloped waqf properties, unproductivenature of the assets, inability to generateself-income, loose documenting system andmismanagement. Therefore, this paper aimsto shed light on the drivers of the successfulpractice of corporate waqf of a selected waqfinstitution in Malaysia. Specifically, this paperexamines the critical factors that continuouslydrive the performance of the corporate waqfinstitution. The framework for the case studywas premised upon the tawhidic concept whichstemmed from the Quran and Sunnah. In thecase study, data were drawn from interviewswith key informants, participant observationsand reviews of documents. Data collectedfrom multiple sources of evidence enabled thetriangulation of data. The situation has enhancedthe validity and reliability of the findings.NVivo software was used to code and analyzethe data as well as to search for patterns andemerging themes. The results revealed that thecase company successfully engaged in waqfpractice as well as, sustain its performance. Theessential criteria in managing and administeringwaqf funds at the case company can be linked tothe jihad attitude, healthy mindset, an in-depthknowledge of Islamic and waqf fundamentalsand strategic leadership. The findings put forthto advance the literature on corporate waqfbesides provide insights for policymakerson the drivers for an effective and efficientmanagement of waqf funds and sustainablecorporate waqf performance.
关键词：Corporate Waqf; Tawhidic;Sustainable Performance; Case study
