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Despite the establishment of the Zakat, its role has been argued by the new Muslim (Muallaf) community. This research attempts to examine the role played by the Zakat institution in Selangor in distributing funds and supporting Muallaf.

A qualitative approach through a series of interview sessions with management of the Zakat institution was carried out.

The results show that the department has supported Muallaf, particularly in terms of education, finance and monitoring the Muallaf through various programmes starting from the first day they convert to Islam.

This chapter has its limitations in terms of the data collection from the Islamic religious centre. Future research should collect information from all rightful recipients, particularly the Muallaf community in order to measure the efficiency of the institution of Zakat. Future studies are important to understand how efficient the Islamic institution plays its role in managing and ensuring social economic justice among the other Muslim community.

This chapter indicates that the management of the Zakat institution should provide more systematic guidelines in managing Zakat fund for the efficient promotion, collection and distribution. Managing the institution of Zakat efficiently and effectively will help to enhance the image of religion, particularly Islam.

This chapter confirms that the Islamic Religious Department of Selangor has managed to successfully administer the Zakat fund. On top of that, the department has organized several programmes for Muallaf in order to support them to be a new Muslim in a majority Muslim country.

This chapter also clarifies the issues raised by the Muallaf community concerning the unfair treatment in distributing the Zakat fund and supporting them. This chapter contributes towards an understanding of the Zakat institution with regards to its concepts, role, issues and challenges.

Islamic finance and Halal product sectors are thriving successfully. This chapter is a general review of the perception of Asian consumers on Islamic finance and Halal sectors in the global Halal economy.

The first section will briefly describe the Halal concept in both Islamic finance and Halal industries, and the growth of both sectors in Asian countries. The second part highlights the review of Asian consumers’ perception towards Islamic finance products and Halal products.

The review found that the consumers’ perception towards the Islamic finance products and Halal products is distinctive. This is due to the diversity of Asian countries in terms of geography, religion, culture, ethnic, school of thoughts (madzahib), income per capita and government’s involvement.

The third part of the chapter concentrates on planning towards Halal marketing, which involves the move and future challenges in different layers of industries to gear up and strengthen the Halal economy.

Purpose – The research aims to investigate the realization, the governmental role, and the existence of current corporate social responsibility (CSR) model that has been operated in West Aceh District.

Design/Methodology/Approach – The data were collected through two ways: document studies (library research) on legal provisions governing CSR and through field research (field studies) conducted by interviewing persons in West Aceh District.

Findings – The implementation of CSR is based on the Regulations Number 40 year 2007, the Regulations Number 47 year 2012, which specifically are implemented based on Qanun (another term of regulation of Acehnese Government) of Aceh West Government Number 10 year 2015. The CSR program is conducted based on local wisdom of community of West Aceh.

Research Limitations/Implication – CSR is the obligation of corporate however the realization and the governmental role sometimes are unconformity, therefore the alternative model of CSR is needed to be formed particularly for corporates which are located in Aceh West District.

Orignality/Value – In addition to increasing the theoretical understanding of CSR, this paper can be of relevance to corporate liability and community rights.

Purpose – The aim is to discuss the curriculum of KKNI, it’s said to be still repressive for some educational stakeholders. It is not new about curriculum changes that are often shown to be a troublesome and complicated teaching system, especially for teachers who lack training in curriculum and inadequate facilitation.

Design/Methodology/Approach – Research data case study is argumentative research. The elaboration of the case is evidenced by literature review and related articles.

Findings – The research results show that research limitations/implications, however, doesnot accessed as a big problem because it only needs an effective approach for teachers (lecturers) who have not fully utilized the method of KKNI. In this paper, the author discusses the positive impact of KKNI on lecturers’ performance aimed at generating Magnum Opus for universities of Aceh region. The level of influence is very high for the next 5 (five) years in the world of college. A variety of effects, among others; the steady standard of operational learning, improving the quality of education oriented to the publication of scientific journals and in the accumulated in prestigious academic journals and improve the quality of research.

Originality/Value – The associated with the presence of the new curriculum at universities, especially universities in Aceh is very significant

Purpose – This research aimed to identify the ideal concept of tourism development in Aceh Singkil, Indonesia, and to explain how the application of religious tourism is based on the society as a community. The community included three parties, namely, government, community, and private.

Methodology – For this research, both a qualitative approach and a phenomenological method were used to get the accurate results. Although the recent method used was a qualitative research approach, the data were discovered through three instruments: observation, interview, and documentation. Observation involved observing a variety of tourism activities in the field study as well as informants. While the interview was conducted by participant method, the data found were familiar without being engineered by the informant.

Finding – Aceh Singkil is one of the areas in Aceh Province that has good tourism potential including natural beauty resources, geographical location close to any district, and a diverse of community culture. However, the local government does not have ideal concepts to develop these resources. The pattern of development is still done in traditional ways without the involvement of private parties and the community. The local community is only used as an object of tourism activity and its existence is not so obviously involved. As a result, tourism in Aceh Singkil has no direction of development. Based on this research, it was found that the relevant tourism concepts to be developed in Aceh Singkil are based on religious tourism (Halal Tour), as Halal Tourism is a reflection of the culture of the Aceh Singkil community.

Research Limitations – This research has limitations on non-specific religious tourism and limited quantitative data as well as a vast range of research areas.

Originality/Value – Religious tourism research is the mainstay of research concepts in Islamic countries as well as in Indonesia especially in Aceh provincy, so it is necessary to find the ideal concept for its application and become an example for other regions in the future.

This chapter uses Islamic finance to question the universality of contemporary finance leading principles. It establishes the existence of different financial paradigms and attempts to determine the form that might take operations in a non-profit maximising context.

This chapter uses Thomas Kuhn’s notion of paradigm to demonstrate that Islamic finance has its own dominant logic and, hence, cannot be reduced to a subset of contemporary finance. It describes how the former has been infused by the leading principles of the latter following the adoption by the Islamic financial field of an accounting system using a conventional referential as a point of reference. Finally, the chapter elaborates on the form that might take financing if profit maximisation is not the operation’s main purpose.

If the condition of profit maximisation is relaxed, the utilisation of Islamic finance instruments might lead to the creation of economical microcycles able to enlarge the socio-economic reach of financing operation.

The notion of economic intermediation is introduced to describe the operations of Islamic banks using their instruments in a non-maximising context. This approach should not be restricted to Islamic finance but viewed as the result of a case study advocating for an alternative view of finance favouring socio-economic development.

Purpose – This chapter examines the application of the concept of maslahah in household debt management.

Methodology/approach – A combination of quantitative and qualitative approaches is employed. Questionnaires were used for data collection.

Findings – Malaysian Muslims become indebted for four main purposes: buying their first car, their first home, helping family members, and financing their studies. Thus, Muslims principally borrow funds to fulfil their dharuriyyat (essentials) and hajiyyat (complementary) needs, and in some cases, they borrow for tahsiniyyat (luxury) purposes.

Research limitation/implications – The respondents of this research are working Muslims in the Klang Valley, Kuala Lumpur, Malaysia.

Practical implication – This study helps Islamic finance institutions to develop better products to offer customers. Its results can also give a real picture about borrowing activities to the Credit Counselling and Debt Management Agency.

Originality/value – Prior studies have mainly examined household debt management. This study surveys local Muslims’ household borrowing pattern to understand the nature of personal debt management and then analyses these data against the concept of maslahah. This will enrich the currently available literature.