Factors Influencing Customer Preference for Wills Over Hibah: A Qualitative Study of Amanah Raya Berhad Employees’ Perspectives

Abstract

Islamic estate planning instruments, particularly Wasiyyah and Hibah are essential for mitigating the escalating issue of frozen assets in Malaysia. While existing literature frequently examines public awareness and behavioral intent to explain the underutilization of these tools , the operational realities encountered by the service providing institutions remain predominantly overlooked. This study aims to determine the primary factors driving customer preference for Wasiyyah over Hibah based on the perspectives of Amanah Raya Berhad (ARB) employees. Utilizing a qualitative case study design, semi structured interviews were conducted with five senior ARB personnel possessing extensive expertise in estate management. The collected data was systematically evaluated using thematic analysis. The analysis revealed four principal themes underpinning customer preference for Wasiyyah perceived procedural simplicity, financial feasibility, established institutional trust coupled with cultural familiarity and the catalytic effect of social religious dynamics. This research highlights practical bottlenecks often neglected in community based surveys by focusing on the institutional interface. To foster the adoption of comprehensive estate planning, the study advocates for targeted institutional interventions, notably the establishment of strategic awareness partnerships with entities like Tabung Haji during peak religious seasons.