Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)

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Addressing Healthcare Financing Gaps Through Islamic Social Finance: A Qualitative Study of Waqf-Based Dialysis Funding in Malaysia

Authors
Zurina Kefeli1, *, Junaidah Abu Seman1, Nurul Aini Muhamed1, Fuadah Johari1, Mohd Radzniwan A. Rashid2
1Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Bandar Baru Nilai, 71800, Nilai, Negeri Sembilan, Malaysia
2Faculty of Medicine and Health Sciences, Universiti Sains Islam Malaysia, Bandar Baru Nilai, 71800, Nilai, Negeri Sembilan, Malaysia
*Corresponding author. Email: zurina@usim.edu.my
Corresponding Author
Zurina Kefeli
Available Online 23 February 2026.
DOI
10.2991/978-94-6463-994-0_42How to use a DOI?
Keywords
Waqf; Zakat; Sadaqah; Healthcare Financing; Dialysis; Malaysia
Abstract

Malaysia faces rising healthcare financing challenges, particularly for chronic conditions like end-stage renal disease. Dialysis treatment costs approximately RM250 per session, with patients requiring 2-3 weekly sessions, creating significant financial burdens especially for low-income populations. While asnaf (zakat-eligible) dialysis patients receive Baitulmal assistance, increasing demand has strained these traditional funding mechanisms, creating allocation challenges for Islamic institutions. Traditional Islamic financing mechanisms, particularly waqf, present an underexplored opportunity to address healthcare financing gaps through community-based models. This study examines stakeholder perspectives on developing a waqf-based healthcare financing framework for dialysis patients in Malaysia, focusing on feasibility, acceptance, and implementation challenges. The research employed qualitative methodology through focus group discussions with purposively sampled Islamic scholars and academicians with Shariah backgrounds (n=5). Thematic analysis revealed potential for integrating three Islamic social finance instruments: zakat, waqf, and sadaqah. The proposed model utilizes zakat funds for direct treatment costs, waqf endowments for facility maintenance and infrastructure, and sadaqah contributions for operational expenses. These findings provide fundamental insights for developing sustainable healthcare financing models leveraging Islamic social finance principles to address Malaysia’s growing healthcare needs, offering a comprehensive approach to chronic disease management through community-based financing mechanisms.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
23 February 2026
ISBN
978-94-6463-994-0
ISSN
2352-5428
DOI
10.2991/978-94-6463-994-0_42How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Zurina Kefeli
AU  - Junaidah Abu Seman
AU  - Nurul Aini Muhamed
AU  - Fuadah Johari
AU  - Mohd Radzniwan A. Rashid
PY  - 2026
DA  - 2026/02/23
TI  - Addressing Healthcare Financing Gaps Through Islamic Social Finance: A Qualitative Study of Waqf-Based Dialysis Funding in Malaysia
BT  - Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)
PB  - Atlantis Press
SP  - 615
EP  - 625
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-994-0_42
DO  - 10.2991/978-94-6463-994-0_42
ID  - Kefeli2026
ER  -