Özet:

In the year 2015, Majlis Agama Islam Negeri Sembilan (MAINS) or Negeri Sembilan Council of Islamic Religion introduced a piece of legislation known as Baitulmal Corporation Enactment 2015. It was an effort to empower the administrative machinery of the Council (MAINS), namely, the Baitulmal which is responsible for the Muslim Community’s economy and sources of wealth. However, a few issues are submitted, namely, the effort of legislating the source of authority or Enactments relating to MAINS for a duration of almost 66 years and the role of the Negeri Sembilan State Government in introducing a specific and latest Enactment. The objective of this study is to examine the modification of MAINS’s source of authority or enactments and uncover the philosophy for establishing the Baitulmal Corporation through Baitulmal Corporation Enactment (Negeri Sembilan) 2015. The research methodology used is qualitative through literature review of state legal documents, departmental official documents, minutes of meetings, annual reports, books and published articles relevant to research topic. Research results find that the legislation known as the Baitulmal Corporation Enactment (Negeri Sembilan) 2015 is the result of modification and consolidation of previous enactments, relating specifically to the field of Islamic economics. This 2015 Enactment is a source of authority for establishing the organization known as the Negeri Sembilan Baitulmal Corporation. It is hoped that the incorporation of Baitulmal is realized based on the philosophy and clear objective, specifically to increase revenue from the Muslim community’s wealth, namely zakat, wakaf and general sources, and that this Corporation may become the highest national treasury institution implementing the Islamic economic system.

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