is the Manager of Department of Economic and Entrepeneurship at The Zakat Management Centre of Penang Malaysia, presently pursuing Ph.D programme at University Science of Malaysia (USM) in the fields of awqaf. He also an Associate Researcher at The Centre of Islamic Development Management Studies (ISDEV), USM. He can be contacted by email at: salleh3055@yahoo.com or phone : 012-4169006.