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Zakat & Waqf: Impact on Women and Community Development | 25
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Singapore, and Thailand, women entrepreneurs have set their foot on
the economic landscape, and have had their fair share of success
(Guelich, & Xavier, 2017). In Malaysia, companies which operate using
co-working space provide a common open space or office that allows
both sexes to co-work together in a common area. This may be a
matter of concern for co-working space operators to consider in terms
of providing a conducive and appropriate co-working space for
Muslim women entrepreneurs in Malaysia as a co-working space with
both sexes working together may not conform to the rules and norms
of Islam.

Thus, it is about time to consider providing a co-working space solely
for women only which can be used by Muslim women to run their on-
line businesses or utilize office facilities at a minimum rental fee or
charge, especially targeting single women entrepreneurs and “asnaf”
(those who are eligible to receive zakat support collected from
Muslims) women entrepreneurs. Efforts as such could help to reduce
poverty and social inequality. Therefore, the aim of this paper is to
achieve a few of the 17 SDGs for attaining a sustainable society and
economic growth for women especially single mothers or “asnaf”
women entrepreneurs.

LITERATURE REVIEW
This section is regarding the review of literature related to waqf and
zakat management in Malaysia, challenges face by women in Malaysia,
co-working space and current trends, SDG, and theories. A theoretical
framework for this study is forwarded at the end of this section.

Zakat and Waqf Management in Malaysia
Zakat is one of the five pillars of Islam, where it is obligatory for
Muslims to pay zakat, and it is under the obligatory charity (Ab
Rahman, et al, 2012). Malaysia's zakat institution has been recognized

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