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The main value in a culture of tolerance is wasatiyyah. The fragility of relationships and misunderstanding between Muslim and non-Muslim communities occurs when attention to values of tolerance which need more attention on moderation was not practiced especially in the life of a new Muslim convert community. Thus, the practice of moderation is one mechanism proposed by the government to ensure a harmonious continuation of life in a religious community can be achieved. For that, a qualitative study design was used to describe the current status of a phenomenon that occurs among new Muslim converts. The purposive sampling method is used to determine the applications of wasatiyyah in new Muslims’ life tolerance at Kota Kinabalu (East Malaysia) and Kuala Terengganu (West Malaysia). Although the study was conducted at two different locations, there is a relationship between religious phenomena that occur in the new Muslims community in Malaysia. The purpose of this study is to see the practical concept of moderation in the life of new Muslims and their relation with Muslims and non-Muslims. The results showed that the value of moderation was applied in the aspect of tolerance. The application of Wasatiyyah in practice of tolerance had helped non-Muslims family members to change their attitudes and perception towards Islam. This study suggests the values of wasatiyyah in the life of religious tolerance, need to be nourished especially in multiethnic society when sharing a living places, education and employment for better social development as well as a well-being pluralistic society.

The study was conducted through descriptive data qualitative methods. Purposive sampling was used which refers to a group that has the characteristics of samples required by researchers (Mohd Najib Abdul Ghafar 2003). This study applies the method of in-depth interview with the selected new Muslims around Kota Kinabalu (representing East Malaysia) and around Kuala Terengganu (representing Peninsular Malaysia/West Malaysia). Thus, data accumulation involves new Muslims (new Converts) from various ethnics (Sabahan and Sarawakian) which comprise Kadazandusun, Murut, Rungus, Sino and Iban. Secondly, those are from the Peninsular Malaysia which includes Chinese and Indian. Whereas in Kuala Terengganu, data accumulation involves new Muslims from various ethnics (Chinese, Indian, Sarawakian and others). The result of the interview is shown through descriptive narratives which display the practice of tolerance in the form of supportive interaction from the non-Muslim families towards the new Muslims in Islamic lifestyle.

The concept of wasatiyyah has nurturing tolerance among Muslim, newly Muslim and non-Muslim as well as fostering harmony among the diverse ethnics in Malaysia. Based on the discussion, it was observed that the concept of wasatiyyah had a great influence on the relationship among Muslim, newly Muslim and non-Muslim, as it had a strong link with the value of akhlaq that have been embedded in the Muslim community. The wasatiyyah is the main element that shapes the relationship, and it is the results of interaction with social norms, for it has bred certain social values that include tolerance, compromise, modesty, respect and cooperation as transpired when they (Muslim and newly Muslim) interact among themselves or with other communities. Furthermore, the main goal for the concept is to maintain peace and built well-being in the society as well as bracing racial ties in Malaysia, especially among Muslim, newly Muslim and non-Muslim.

Tolerance is a culture that founded the co-existence of pluralistic society in Malaysia. The culture of tolerance can only be built if ethnic tolerance and religious tolerance is accepted as a common practice – Muslims and non-Muslims alike. The description of wasatiyyah in the practice of religious tolerance among the families of new Muslims is the platform towards the acculturation of tolerance in the societal life from different faith and ethnics. It can be said that the higher the tolerance of ethnic, the higher is the religious tolerance, which is manifested through the application of wasatiyyah between people from different religions. This situation is highlighted in the relations of Muslim, newly Muslim and non-Muslim in Sabah and Terengganu where the culture of tolerance is apparent in the life together. Extensive interaction through encounters, acquaintance and co-existence that shape the friendship, brotherhood and kinship is the best formula in nurturing the culture of tolerance in the pluralistic society of Malaysia. Perhaps, the concept of wasatiyyah may be implemented in the whole aspect of life in the context of Malaysia. It is because the term wasatiyyah has the main sources of Islamic epistemology as well as sustaining the well-being pluralistic society without destroying the differences.

This paper aims to discuss the potential of al-Wasatiyyah (hereafter, AW) value concept for human sustainability (hereafter, HS) values and its applicability to civil service practice (CSP) in Malaysia. AW is a derivative of an Arabic word that means excellent, moderate, just and professional.

This paper explains the potential of AW concept for HS both in epistemological and ontological perspectives with a focus on CSP. It focuses on the AW value concept according to Ibn Miskawaih and its applicability in CSP in Malaysia. Using content analysis and “integration perspective” between AW and contemporary Malaysia CSP practice, several questions were unlocked in this paper. They include the following: what are AW values for HS? What is the standard of value for sustainable CSP in Malaysia? And how HS from AW perspective can generate quality CSP in Malaysia?

It is found that AW can extend and enrich the meaning of value for HS and subsequently the civil service quality in Malaysia. Findings showed that AW can offer a holistic approach through four AW core values. The study also showed that AW is embedded indirectly in Malaysia CSP before it was highlighted under Najib Razak administration. This study suggests continuous emphasis on AW values in three service areas, namely, service requirements (SR), service priorities (SP) and service quality (SQ).

The limitation is to bring the value concept into the HS parameters. HS is indexed by quantitative indicators including economy, health and education achievements, rather than value concept. This study tries to expand the potential and importance of value as an indicator for HS. That is through a concept named as AW.

AW values and approaches are perceived to be a potential focus system for HS and resource building in Malaysian civil service.

Extending the meaning of HS through the application of AW concept is perceived to enrich social values and development.

This paper argues that current discussion on HS is not fit for all purposes because it lacks human great values. This paper subsequently argues AW concept as potential HS values, especially for CSP, in Malaysia.

The purpose of this study/paper is the generalized ontological law of monotheism (unity of knowledge) and its functioning in the financial world system is summarized and contrasted with the recent conception of “shari’ah-compliance”. Thereby, some specific rulings of shari’ah-compliance in Islamic finance are critically annulled. The principal problem of the inability of shari’ah-compliance in the formalism of rate-setting and debt cancellation is pointed out in analytical ways. The alternative valuation models in the light of the Tawhidi ontological law are formalized. Many important issues are examined in analytical and Tawhidi authentic ways of Islamic law contra to shari’ah-compliance.

The epistemological approach commencing from the Tawhidi ontological law is used as the premise of developing analytical formalism to counter the irrelevant rulings done by the field of shari’ah compliance. Thereby, endogenous moral and ethical foundations are studied in deriving analytical finance models of asset valuation, rate-determination and debt cancellation.

Substantive analytical results are derived for intellection in the area of the primal ontological law of Tawhid that negates many of the rulings framed up in shari’ah-compliance area of Islamic law. These results can guide financial academia, practitioners and policymakers.

The paper can be expanded subsequently to the area of analytical Islamic finance in general by further investigating the Modigliani and Miller theorem on optimal debt-equity structure of corporate finance. An introduction to this study is provided in this paper as a starting point of dealing with the debt problem of shari’ah-compliance.

The paper presents important guidance as input for the rulings of shari’ah-compliance idea held by shari’ah advisory boards and similar institutions presently operating at the financial level.

The paper presents a subtle transformation of the social and financial order in the light of the Tawhidi ontological law quite differently from the way that shari’ah-compliance envisions.

The theoretical and projected applied perspectives in analytical finance presented in this paper provide a methodological worldview for all areas of social finance with ethical consciousness. Such analytical approach is much needed today in the reconstruction of global finance in the scale of ethics and away from the sole focus on capital market efficiency.

Reflections about fostering moral and spiritual qualities are the key point of view when considering the essence of religious beliefs in the theories about moral foundations. As a part of the spiritual values aimed at instructing human beings, mainly Muslims, tawakkul (trust in God) and tawhid (belief to God) are to be enhanced to situate the core religious foundation as the basic element for life at individual and social levels in the Muslim communities. This paper aims to critically examine tawakkul and tawhid to strengthening divine values as a foundation of self-regulation in religiosity.

This paper aims to critically examine tawakkul and tawhid to strengthening divine values as a foundation of self-regulation in religiosity. The literature review from referred journals was conducted using keywords on divine values, self-regulation in religiosity and tawakkul and tawhid. In order to obtain such literature, the critical analysis was conducted by organising substantive keywords. Then, extraction of data with deep literature analysis was carried out to interpret the findings. The key elements were analysed and synthesised into a new interpretation, conceptualisation and modelling of conceptualising tawakkul and tawhid concerns for sustainability of divine values for self-regulation in religiosity.

The finding reveals that the significance of conceptualising tawakkul and tawhid refers to as sustainability of divine involvement, as an emotionally religious commitment and as a consciously held religious discipline. Primarily, as the religious principle founded on a basic element transferred into individual and social levels, Islamic insights from tawakkul and tawhid offer valuable considerations for the understanding and amelioration of development by contributing a model that bases the “mental” and “spiritual” elements on a religious foundation, as an ultimate component for faith, a religious commitment and a belief in an authoritarian God to foster moral and spiritual qualities amidst the society.

Regulating tawakkul and tawhid to enhance dynamically constructive system for moral personality through critical examination as a foundation for religious-based self-regulation offers valuable considerations for the understanding and amelioration of development. Critical examination of tawakkul and tawhid as a foundation for religious self-regulation is considerably engaged to enhance the understanding and amelioration of development. It does so by contributing a model that bases mental and spiritual elements on a religious foundation, as an ultimate component for faith, religious commitment and belief in an authoritarian God to foster moral and spiritual qualities among human beings.

The purpose of this paper is to come-up with a systematic exertion on Maqasid Shari’ah in Islamic economics, banking and finance, with a clear focus on forming an appropriate and novel framework that identifies the effort of contemporary scholars and detects the existing gap that might possibly champion new research commitments.

A systematic approach to literature review was steered through the means propagated by the Centre for Reviews and Disseminations (DSR), but modified to the precise requirements of this review. Google Scholar was searched throughout the passage. The search criteria are confined to English documents that are within the period of 2006-2016. Articles that did not score or did not convince that the subject of Maqasid Shari’ah has been applied in Islamic economy, Islamic banking, Islamic finance, Islamic financing products and economic development are excluded. Appropriate search keys are used to gather better results.

The findings inform that contemporary scholars show a robust commitment to the themes of the result during the stated period. The outcome reveals that contemporary scholars designate more interest and attention on Islamic banking and expose their potential specialty in the expanse than other themes. The study further highlighted the gap of some significant areas that are either outside the coverage of the reviewed documents or require more attention from contemporary scholars, for instance, wealth formation and management, wealth consumption, socioeconomic security, risk management, corporate governance, management policy, human resource development, prohibition of Riba, profit and loss sharing (PLS), etc.

The paper is limited to contemporary aspects of Islamic economics, banking, finance and economic development that have a link with the subject of Maqasid Shari’ah.

A review of these scholarly reported documents has the potential to draw attention toward filling the existing gap that will likely result in salvation of current issues on the subject of Maqasid Shari’ah that has a direct association with Islamic economy, banking and finance.

The paper is original in its nature considering the fact that it is assumed as the maiden attempt of its kind in the field. It is a treasure to all those who may cherish and find it relevant in their progressive and rounded convention or application on the matter.