THE RELEVANCE OF NEGERI SEMBILAN BAITULMAL CORPORATION: AN INITIAL REVIEW

The Majlis Agama Islam Negeri Sembilan (MAINS) is the state authority entrusted by the Yang di-Pertuan Besar Negeri Sembilan, Undang Yang Empat and Tunku Besar Tampin, with the responsibility for all Islamic religious affairs, particularly relating to Muslim wealth or property and socio-economy. Therefore, in order to empower and efficiently manage Muslim wealth or property, MAINS has introduced the Baitulmal Corporation Enactment 2015. It constitutes an effort to strengthen the administrative machinery for better management of Islamic affairs by Baitulmal, and to delegate powers by MAINS to the Baitulmal Corporation of Negeri Sembilan. However, there are some issues submitted in this research in the establishment of Baitulmal Corporation of Negeri Sembilan (PBMalNS) based on the statement of the seventh Menteri Besar of Negeri Sembilan relating to the expectations regarding the Corporation, and the speech of the Chairman of MAINS relating to its course or direction. This attracted the interest of the researcher to conduct an initial review of the Perbadanan Baitulmal Corporation of Negeri Sembilan. The objective of this research is to examine the process of establishing the Baitulmal Corporation and evaluate its relevance based on the philosophy for incorporation of Baitulmal in the said 2015 Enactment. This research uses qualitative methodology, namely, literature review by reference to state laws, departmental official documents, minutes of meetings, annual reports, related books and published articles. Based on research results, it can be stated that the process of establishing the Baitulmal Corporation of Negeri Sembilan commenced in November 2018 and its operations came into full effect by 1^st of May 2019. However, the researcher has identified the occurrence of a variance between the philosophy and goal of its establishment. Further, it is found that there is a gap in the re-structuring of agencies prior to and on the formation of the Baitulmal Corporation, which needs due attention and action in order to make the Baitulmal Corporation of Negeri Sembilan a relevant Islamic institution.