Educating Stewards, Building Skills: A Tahfiz-Led TVET And Edu-Tourism Model for Sustainable Blue Economy Nooraslinda Abdul Aris (1)*, Mira Susanti Amirrudin (2), Muhammad Imran Muhd Irsham (1), Wan Edura Wan Rashid (3)
(1) Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia.
(2) Accounting Research Institute, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia
(3) Institute of Business Excellence, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia
Abstract
Tahfiz Institutions (TIs) are increasingly exploring entrepreneurial ventures to ensure financial sustainability and provide practical skills training. However, there is limited understanding of how these faith-based schools successfully navigate different business sectors. This study examines how two TIs in Selangor, Malaysia, a diversified TVET-based and edu-tourism service, utilize their unique assets to develop viable business models. A qualitative comparative case study was employed, drawing on primary data from semi-structured interviews with Tahfiz leaders, supplemented by observational site visits. The analysis was framed through an integrated lens of stakeholder theory, the resource-based view (RBV), and Islamic ethics. The findings reveal two distinct pathways to success. The diversified TVET model thrives by building a broad network of local B2B/B2C stakeholders and leveraging its ^Tahfiz brand^ as a marker of trustworthiness for transactional services, underpinned by ethics like trustworthiness (amanah). In contrast, the edu-tourism model competes on a unique experiential offering, where its strategic resources are the natural environment and a ^Tahfiz hospitality^ brand, operationalized through ethics of stewardship (khalifah) and gentleness. The study concludes that the ^Tahfiz brand^ is a versatile strategic resource, but its economic value is context-dependent. Thus, a modular framework for Tahfiz entrepreneurship is proposed, demonstrating that success is not determined by a single model but by strategically aligning stakeholder management, resource mobilization, and ethical principles with the specific demands of the chosen sector. This provides an actionable blueprint for other faith-based institutions seeking economic self-sufficiency.
Keywords: Tahfiz Education, Technical and Vocational Education and Training (TVET), Edu-Tourism, Sustainable Blue Economy
