Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam

Wakaf Pertanian Sebagai Instrumen Pemberdayaan Ekonomi Masyarakat Pedesaan (Studi Survei: Yayasan Perluasan dan Pengembangan Wakaf Pondok Modern Gontor)

Setiawan bin Lahuri — 2025-06-30

This study aims to identify the management of agricultural waqf in YPPWPM Gontor Mantingan branch towards community economic empowerment. This study used a measuring instrument called NTP (Farmer Exchange Rate), by looking at income, education, health and settlements in the area where the farmers live. The method used is a qualitative approach. The data obtained using the triangulation method with the results of interviews, observations and documentation. From a random population of 114 farmers who work on land owned by the foundation, this study used 10 respondent samples. The results of the study are presented in descriptive form. The results of the study show that farmers who manage YPPWPM waqf land can be said to be empowered, because these farmers are given capital in the form of waqf land to be planted with rice, which then the harvest of the rice will be divided between the Foundation and the farmers, or commonly called profit sharing. All forms of capital in cultivation are borne by the cultivators starting from seeding, plowing using tractors, administering drugs, all borne by the farmers. This is usually divided by the Foundation into three parts, namely 1/3 for the net profit received by the farmers, 1/3 for the Foundation, and 2/3 for the cultivation capital.

Productive Waqf Management Model Innovation for Community Economic Empowerment in the Digital Era

Erwan Aristyanto — 2025-06-30

Waqf is an economic instrument that has great potential in empowering society, especially in countries with large Muslim populations. In this digital era, innovation in productive waqf management can be a solution to increase effectiveness and efficiency in managing waqf funds. This research aims to explore innovative productive waqf management models and their impact on community economic empowerment. Through a comprehensive literature review and analysis of various journal articles, books and other relevant sources, this research examines digital waqf innovation practices in developing countries. These findings highlight the potential of digital waqf innovations, such as crowdfunding, blockchain technology, and mobile applications, to increase the efficiency, accountability and reach of waqf management. This technology can expand the collection of waqf funds, increase transparency, and However, challenges such as the need to increase digital literacy, public trust in digital waqf management, and align waqf regulations with advances in digital technology must be addressed. This study provides insights and recommendations for stakeholders in developing countries, especially Indonesia, to utilize digital waqf innovation to support sustainable development programs more optimally. facilitate public access to participate in waqf.

Inovasi Wakaf Digital Sebagai Alternatif Pembiyaan Mikro Syariah di Era Ekonomi Digital

sukma aisyah — 2025-06-30

Digital waqf innovation as an alternative to sharia microfinancing in the digital economy era shows great potential in increasing community participation and transparency in the management of waqf funds. This research analyzes the role of digital technology in simplifying the process of collecting, managing and distributing waqf funds, as well as its impact on economic empowerment, especially for micro, small and medium enterprises (MSMEs). By using the systematic literature review (SLR) method, this research identifies the challenges faced, such as low digital literacy and uneven infrastructure. The research results show that digital waqf not only functions as an instrument of worship, but also as a strategic tool to create a more just and sustainable economy. Therefore, collaboration between the government, sharia financial institutions and the community is very important to optimize the implementation of digital waqf in a sustainable manner.

The Accountability of Waqf Managers: Reviewed from Judicial and Accounting Aspects (PSAK NO 412)

Taufikur Rahman — 2025-06-30

Abstract: This research aims to find out the role of the Indonesian Waqf Board in terms of waqf management and dispute resolution, as well as whether BWI Salatiga City has used waqf accounting standards, namely PSAK number 112 concerning waqf accounting in its waqf accounting treatment to realize institutional accountability. Waqf management is based on law number 41 of 2004 concerning waqf. Meanwhile, the accounting standards used as a basis for preparing waqf financial reports are standards issued by the Sharia Accounting Standards Board (DSAS) of the Indonesian Accountants Association (IAI), namely PSAK 112 concerning Waqf Accounting. The research method uses a comparative descriptive method, namely by describing and illustrating the state of the research object and then comparing it with existing standards. Interviews, observation, and documentation obtained research data. The research results show that the Salatiga waqf institution (BWI Salatiga City) has not fully presented its financial reports by generally accepted accounting standards, both PSAK 45 concerning financial reporting of non-profit entities and PSAK 112 concerning waqf accounting. Furthermore, in resolving disputes regarding waqf issues, BWI Salatiga City only acts as a mediator, companion, director, and supervisor, the resolution of waqf problems tends to be left to each party involved.

Keywords: Waqf Disputes, Waqf Accounting, Accountability, Waqf Management

Wakaf Produktif dan Sustainability: Membangun Bisnis yang Berkelanjutan

Arinal_Haq Jarwadi — 2025-06-30

This article discusses the relationship between productive waqf to build a sustainable waqf business product. Through a literature study to find out how the management process in previous research is able to make waqf productive so that business sustainability is created. The results of several productive waqf models are able to implement sustainable businesses with capital obtained from productive waqf funds even though there are obstacles and challenges that arise, but when viewed from the perspective of opportunity, it is very large because the business model can be anything such as agriculture, UMKM funding, blockchain waqf, stock waqf and so on.