Table 5.

Summary of the Law and Norms topic.

Sub-theme	Papers	Findings	What can be learned	Lessons for Governments	Further study for research
Law	Rahman and Amanullah (2017)	The implementation of a temporary cash waqf in several states in Malaysia; found that improvements such as procedures, legal, and others are needed.	•Waqf law has to be in line with the law of individual countries. •The importance of religiosity and morality in waqf governance.	•To evaluate waqf institution performance, there should be a performance measurement. •In any policy, the government should make the environment, wherever possible, as religious as possible, to attract people to donate waqf.	•An important study yet to be conducted is to propose a model of a performance measurement system that has been validated by experts on waqf. •Another important study yet to be conducted is on waqf and taxation and its impact on the economy.
	Abbasi (2012)	Study focuses on hanafifiqh, and one of the findings is that family waqf law needs to be harmonized with laws on inheritance and gifts.
	Beverley (2011)	Explained the criticism by Muslim law activists of colonialism on the procedure within the law on waqf.
	Akhtar (2012)	The waqf status provision can function as a way to reduce the tax burden in England.
	Abdullah and Hudaib (2019)	Waqf and trust have similarities in their functions but differ in term of the issue of doctrine (only available in waqf).
	Siregar (2016)	Requires a specific legal structure for endowment management and not for the general law for a foundation.
Norms	Pitchay et al. (2015)	Muslim labor has more influence relative to the subjective norm over their contribution to a cash waqf via salary deductions.
	Khadijah et al. (2017)	Religiosity, altruism, personal satisfaction, and commitment are among the characteristics that explain waqf preferences.
	Noordin et al. (2017)	Performance measurement systems are important to promoting good governance and morality within waqf institutions.
	Rizal and Amin (2017)	Compassionate perception and egalitarian can influence religiosity for Muslims when donating waqf.
	Shukor et al. (2019)	The trust of the waqif is an important factor in donating a cash waqf.
	Jalil et al. (2019)	Basic information, financial information, and governance information have a direct relationship with waqif commitment.