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1

Dewi, Sri Yanita, Rifki Ismal, and Hendri Tanjung. "Measuring The Trust of Corporate Waqifs to Donate Cash Waqf to The Indonesian Waqf Board." International Journal of Economics (IJEC) 3, no. 1 (2024): 366–401. http://dx.doi.org/10.55299/ijec.v3i1.791.

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This research aims to measure the trust of institutional waqif to distribute waqf to waqf institutions, in this case, the Indonesian Waqf Board (BWI), in the form of an index referring to the Waqf Core Principles (WCP). This study measures the trust of institutional waqif to distribute cash waqf through BWI based on WCP using an index (100 scale), which composed of individual index of waqf supervision, nazhir governance, risk management, sharia governance, and the overall trust index. The institutional waqif trust index to distribute waqf to BWI is “trust” (53.36). Based on components: a. waqf
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Kamaruddin, Muhammad Iqmal Hisham, Rosnia Masruki, and Mustafa Mohd Hanefah. "Financial and Non-Financial Disclosure Practices in Selected Awqaf Institutions." International Journal of Nusantara Islam 6, no. 1 (2019): 52–72. http://dx.doi.org/10.15575/ijni.v6i1.1929.

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It is undeniable fact that waqf becomes as one of tools used in order to alleviate inequality among people especially Muslim community. Basically, waqf fund is raised from the public and managed by mutawalli under waqf institution. As the intermediate party between waqif and beneficiaries, waqf institution is accountable for the management of waqf funds and need to disclose sufficient information pertaining to waqf fund itself. Good disclosure practices by waqf institution should cover both financial and non-financial information for all related waqf activities, programs and projects conducted
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RUSYDIANA, AAM SLAMET, SUDANA SUDANA, and LINA MARLINA. "MANAKAH PRIORITAS SEKTOR PENGEMBANGAN WAKAF DI INDONESIA?" Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan 4, no. 1 (2019): 7. http://dx.doi.org/10.15548/al-masraf.v4i1.232.

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In order to create a comprehensive policy, waqf institutions should determine the view of waqif [someone who takes waqf] related to which sector should be the priority of Indonesian waqf development in the future. This research would determine the preference of waqif related to the Indonesian waqf development in the future. This research used Analytic Network Process (ANP) method which was developed by Thomas L. Saaty to identify priority rank of waqf development. Based on the analysis result, it could be seen that the most prioritize of Indonesian waqf development was on the education sector.
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Sugianto, Sugianto, Andri Soemitra, Muhammad Yafiz, Ahmad Amin Dalimunthe, and Reza Nurul Ichsan. "The implementation of waqf planning and development through Islamic financial institutions in Indonesia." JPPI (Jurnal Penelitian Pendidikan Indonesia) 8, no. 2 (2022): 267. http://dx.doi.org/10.29210/020221430.

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There is assumption in the community that waqf are physically permanent, and handed over directly to Nazir, even though there are also cash waqf through Islamic financial institutions (IFI). The present research was conducted using a qualitative approach This study aims to analyze the implementation of waqf planning by waqif, waqf development by waqf bodies and the structuring of IFI products in Indonesia related to waqf. This study used a qualitative descriptive method using an online questionnaire to waqif and in-depth interviews with waqf institutions and IFI, then analyzed descriptively qu
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Andikatama, Achmad Zulfa, Islamiyati, and Muhyidin. "Legal Issue of Cash WAQF Institution in Indonesia and the Legal Solution." Science of Law 2024, no. 3 (2024): 8–12. http://dx.doi.org/10.55284/sol.v2024i3.140.

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The community's money waqf practice does not align with the law's mandate, as it does not transfer funds to Islamic Financial Institutions, also known as Cash Waqf Recipients. The study focuses on the institutional issue of money waqf law in Indonesia and its potential legal remedies. The type of field research and the approach are empirical and juridical. The results showed that the institutional problem of cash waqf law, namely the performance of Islamic Financial Institution Waqf Recipients and Indonesian Waqf Institutions, has not been optimal. In reality, the majority of people do not hav
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6

Yakubov, Kakhramon K. "‘Collection of Waqf Deeds’ as a Source for Studying the History of Waqf in the Khanate of Khiva in the 16th-20th Centuries." Herald of an archivist, no. 1 (2018): 236–44. http://dx.doi.org/10.28995/2073-0101-2018-1-236-244.

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The article is devoted to preliminary analysis of the waqf documents from ‘Collection of waqf deeds’ stored in the Central State Archive of the Republic of Uzbekistan (fond I-323). Specifically, it examines the history of waqf in the Khanate of Khiva. The fond contains waqf deeds; their historic-geographical footprint covers wide areas of Bukhara, Samarkand, Khiva, Kokand, Tashkent, and Balkh. The article provides information on the archival fond, its creation in the Soviet period, its internal structure and documents, scholars involved in the preparation of the catalogue. The author classifie
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7

Misbahrudin, Nor Tasik. "Evaluating Efficiency of Waqf Institutions: An Intermediation Approach Using Data Envelopment Analysis (DEA)." Journal of Accounting Research, Organization and Economics 2, no. 2 (2019): 82–89. http://dx.doi.org/10.24815/jaroe.v2i2.14430.

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Waqf is a voluntary charity that cannot be disposed of and the ownership cannot be transferred once it is declared as waqf assets. Waqf institutions play an important role in helping the development of Muslims ummah through wealth distribution. State Islamic Religious Councils (SIRCs) in Malaysia are the sole trustee that manage and develop waqf assets. Based on selected input and output, the intermediary approach assumes that cash waqf received as output while total expenditure of SIRCs as input. Under this approach SIRCs act as intermediary between waqif (giver) and beneficiaries. Thus, this
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8

Ayatina, Haerini. "Wakaf Ahli: Dinamika Kebijakan Negara dan Sistem Pelaksanaannya di Malaysia." AS-SABIQUN 5, no. 3 (2023): 851–60. http://dx.doi.org/10.36088/assabiqun.v5i3.3331.

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Dzurri waqf is also called waqf expert which is intended for family members, is an asset or a benefit that is waqf and managed by certain groups, namely the family or close relatives of the waqif (waqif) with the aim of public interest and benefit. Waqf experts are connected with Islamic family law. Waqf experts are able to help the waqif hand over assets to his family and descendants. The existence of the implementation of waqf experts is practiced by friends, such as Umar bin Khattab's waqf for his descendants and Uthman bin Affan's waqf. This article discusses policies and regulations from
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9

Faujiah, Ani, Abu Yasid, and Muhammad Lathoif Ghazali. "Getting To Know The Characteristics Of Waqf Institutions Through Nazhir's Performance." Journal of Noesantara Islamic Studies 1, no. 4 (2024): 249–65. https://doi.org/10.70177/jnis.v1i4.1376.

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Nazhir's performance in managing waqf is a form of improving the characteristics of the institution. For waqf, waqf candidates and the community in general should participate in analyzing the performance of a waqf institution which is an institution mandated by the community in receiving, managing and distributing waqf benefits. Getting to know the characteristics of waqf institutions through Nazhir's performance is one of the efforts to encourage waqf institutions to improve their performance in order to increase trust in the community. Through a qualitative approach trying to dig up several
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10

Setiawan, Ari, and Wahyudin Wahyudin. "Faktor yang Mempengaruhi Keputusan Wakaf : Systematic Literature Review." Jurnal Ilmiah Ekonomi Islam 9, no. 3 (2023): 3250. http://dx.doi.org/10.29040/jiei.v9i3.9948.

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This study examines the key factors that determine waqf decisions. The author performed a thorough examination of 21 publications released between 2019 and 2023, which were indexed by Scopus and sinta.kemdikbud.go.id. The objective of this analysis is to discern the factors that influence waqf decisions in the current body of literature. Prior to completing an extensive examination of the literature review to provide evidence for future research, data is gathered, examined, and assessed. Research findings indicate that multiple elements have been found to exert influence on waqf decisions. The
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11

Bulut, Mehmet. "CIVILIZATION, ECONOMY AND WAQF IN OTTOMAN EUROPE." Journal of Nusantara Studies (JONUS) 5, no. 2 (2020): 48–67. http://dx.doi.org/10.24200/jonus.vol5iss2pp48-67.

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The prosperity, stability, and socio-economic balance observed throughout Ottoman history was largely sustained by several key institutions developed in accordance with emerging challenges of the time whilst functioning effectively. Both the Ottoman economic mindset and impact of those institutions on the socio-economic and financial development cannot be ignored. In addition to other significant economic, social and political institutions, the waqf (charitable endowments) played a crucial role in Ottoman society and contributed to the supply of primary social needs, whether related to educati
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12

Muflichah, Siti. "IMPLEMENTATION AND PROTECTION OF LEGAL LAW ON CASH WAQF TOWARD TABUNG WAKAF INDONESIA OF DOMPET DHUAFA JAKARTA." Jurnal Dinamika Hukum 17, no. 2 (2017): 119. http://dx.doi.org/10.20884/1.jdh.2017.17.2.730.

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Waqf institution is an effort made by Muslim community and government to overcome poverty issues. One of the institutions that manage cash waqf is Wakaf Tunai Dompet Dhuafa Jakarta. Article 49 Paragraph 3 of Religious Court Law stated that the ownership of land waqf is protected and governed by the government rules This research aims to examine how the implementation and protection of waqf law on Tabung Wakaf Indonesia of Dompet Dhuafa Jakarta. This research is normative-juridical research using statute approach, conceptual approach and case approach. Then the analysis was qualitatively presen
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13

Priambodo, Doni. "Analysis of the Influence Theory off Planned Behavior on Interest in Money Waqf (Case Study in Dompet Dhuafa Republika)." Jurnal Ilmiah Ekonomi Islam 8, no. 1 (2022): 651. http://dx.doi.org/10.29040/jiei.v8i1.3785.

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Abstract
 Cash waqf can be in the form of cash waqf given from the wakif to the institution receiving the cash waqf. This research aims to analyze the effect of Theory of Planned Behavior (Attitudes, Norms and Behavioral Control) on the interest of waqif in waqf money with a case study at the Dompet Dhuafa Republika Waqf Institute. The strategy of gathering information in this investigation was through the delivery of questionnaires to the wakif as many as 105 respondents. The information collected was analyzed using the Structural Equation Modeling approach with the AMOS program. The res
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14

Shulthoni, Muhammad, Norma Md Saad, Muhammad Irwan Ariffin, and Saim Kayadibi. "Practical Models of Waqf Fundraising: Study on The Waqf-Based Pesantrens in Indonesia." INFERENSI: Jurnal Penelitian Sosial Keagamaan 16, no. 1 (2022): 1–24. http://dx.doi.org/10.18326/infsl3.v16i1.1-24.

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This paper aims to explain waqf fundraising and its communication among the waqf institutions of pesantrens in Indonesia. The study focuses on the application of innovative waqf fundraising and communication strategies in three waqf-based pesantrens, namely Pondok Darussalam Gontor, Darunnajah, and Tazakka. The primary data are obtained through semi-structured interviews, while the secondary data are collected through observations and document reviews. Both data provide important and useful insights into understanding the waqf fundraising and communication approaches in these waqf institutions
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15

Siswantoro, Dodik, Haula Rosdiana, and Heri Fathurahman. "Reconstructing accountability of the cash waqf (endowment) institution in Indonesia." Managerial Finance 44, no. 5 (2018): 624–44. http://dx.doi.org/10.1108/mf-05-2017-0188.

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Purpose The purpose of this paper is to reconstruct the accountability of the cash waqf institution in Indonesia, including the logic which may refer to the accountability objective. Design/methodology/approach The paper employs the qualitative method with a constructivist paradigm. Four different characteristics of cash waqf institutions in Indonesia serve as the object of this research with other related respondents, such as the government and Islamic banks. These multiple case studies may represent the characteristics of cash waqf institutions. Findings The result shows that the cash waqf i
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16

Ahmad, Zulfikar Ali, and Rusdianto Rusdianto. "Impact of Transparency and Accountability on Trust and Intention to Donate Cash Waqf in Islamic Microfinance Institutions." Shirkah: Journal of Economics and Business 5, no. 2 (2020): 197. http://dx.doi.org/10.22515/shirkah.v5i2.317.

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Research examining the intention of cash waqf in Islamic Microfinance institutions remain more paucity of evidence. To the best of the authors' knowledge, previous studies have still been silent on exploring the intention of cash waqf in the context of Baitul Maal wat Tamwil (BMT). Dealing with this issue, this study examines the impact of transparency and accountability perception on trust and intention to donate cash waqf in Islamic Microfinance Institutions. This study employed a survey in the form of a questionnaire to obtain the required data from 303 waqif (people who donate cash waqf) b
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17

Murtadho, Ridwan1, HM Sahid, Ritonga3 Iskandar, Lathoif Ghozali M., and Irwit Santi Lisa. "Waqf institutions as a Framework for Social Enterprises in Islam." International Journal of Social Science and Human Research 04, no. 07 (2021): : 1805–1811. https://doi.org/10.47191/ijsshr/v4-i7-33.

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This study aims to interconnect the concept of waqf and social entrepreneurship. Interconnection is viewed from social entrepreneurial capital, social entrepreneurial profit and social entrepreneurship model. The data were obtained from the results of previous studies and were analyzed using the content analysis method. The results of the study show that the waqf institution obtains financial capital of people’s funds. Financial capital will increase the impact of public trust as the social capital for waqf institutions. Waqf institutions as Nazhirs are human capital that are required to
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18

Qotrunnada, Lailiyah, and Muchammad Saifuddin. "Model Manajemen Fundrising Wakaf di Surabaya (Studi di Yayasan Dana Sosial Al-Falah, Perbandingan Wakaf Selangor, BWI dan Wakaf Global)." Management of Zakat and Waqf Journal (MAZAWA) 2, no. 1 (2020): 38–49. http://dx.doi.org/10.15642/mzw.2020.2.1.38-49.

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This study is motivated by the low understanding of the community towards waqf and the large potential of waqf. The purpose of this study was to analyze the development of the fundraising strategy carried out by four waqf management institutions. Namely the Surabaya Al-Falah Social Fund Foundation, the Comparison of the Selangor Waqf (PWS), the Indonesian Waqf Board and the Global Waqf. The research method used is through a descriptive qualitative approach with library research data collection techniques. The results showed that the waqf strategy implemented by the four institutions had progre
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19

Mohd Hashim, Maryam Jameelah, and Mohd Rahim Khamis. "Waqf Institutions Sustainability Through Corporate Governance, Marketing, Technology, And Legislation." International Journal of Research and Scientific Innovation XII, no. VI (2025): 1083–98. https://doi.org/10.51244/ijrsi.2025.12060087.

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As the most rapidly growing waqf institution in Malaysia, its charitable endowment entity raises concerns regarding the sustainability of managing waqf institutions. Thus, this paper aims to address concerns about Muslim development in relation to the nonprofit nature and growth potential of Islamic Social Finance by identifying the constraints affecting the sustainability of waqf institutions. To undertake this study, the author investigated marketing, technology, legislation, corporate governance, and other related factors that contribute to the sustainability of waqf institutions and their
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Saputra, Danu Chandra, Laily Dwi Arsyianti, and Imam Teguh Saptono. "Development Strategy of Islamic Boarding Schools-based Waqf (Case Study: Islamic Boarding Schools of Daarut Tauhiid, Bandung)." Journal of Consumer Sciences 6, no. 2 (2021): 129–50. http://dx.doi.org/10.29244/jcs.6.2.129-149.

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Management of Waqf by individual collectors dominates Waqf management in Indonesia. However, since Waqf laws stated that The individual and an institution could manage Waqf, the opportunity to develop Waqf is more open for Waqf institutions. One of the established Waqf institutions is the Daarut Tauhiid Waqf institution. This study aims to identify and analyze existing strategies and generate development strategies for Islamic Boarding School-based Waqf. The research method used was descriptive qualitative by using Business Model Canvas (BMC), Strength Weakness Opportunity Threat (SWOT), and A
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21

Fanani, Muhyar. "PENGELOLAAN WAKAF TUNAI." Walisongo: Jurnal Penelitian Sosial Keagamaan 19, no. 1 (2011): 179. http://dx.doi.org/10.21580/ws.19.1.217.

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<p class="IIABSBARU1">Basic issue on waqaf is the management, especially on the management of cash money. The institutions having in charge for managing the waqaf of cash money, have some management specific characteristics and patterns. This study focused on the management of waqaf on cash money in three institution, TWI, PKPU, and BMM. Applying qualitative method, it is found that waqaf of cash money still has some problems to solve: the lack of dissemination about waqaf of cash money among society mem­bers, the lack of professional nāẓir, no effective fundraising system, the weak mana
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Ramli, Aliza, Fadzlina Fahmi, Faizah Darus, and Zarinah Abdul Rasit. "Performance Measurement System in the Governance of Waqf Institution: A Concept Note." Journal of Social Sciences Research, SPI 1 (March 15, 2019): 159–67. http://dx.doi.org/10.32861/jssr.spi1.159.167.

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Although reports revealed substantial improvements have been reported in the accounting and reporting of waqf properties, the lack of a sound internal control mechanism is of concern. The existing practice of performance measurement among waqf institutions is less standardised and did not consider their overall performance as a religious and voluntary institution. Organisations engagement in waqf affairs has also caused various issues relating to the ineffectiveness of management and administration of waqf assets. Thus, a systematic and comprehensive performance measurement system is required
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Ramli, Aliza, Fadzlina Fahmi, Faizah Darus, and Zarinah Abdul Rasit. "Performance Measurement System in the Governance of Waqf Institution: A Concept Note." Journal of Social Sciences Research, Special Issue 5 (December 15, 2018): 1026–34. http://dx.doi.org/10.32861/jssr.spi5.1026.1034.

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Although reports revealed substantial improvements have been reported in the accounting and reporting of waqf properties, the lack of a sound internal control mechanism is of concern. The existing practice of performance measurement among waqf institutions is less standardised and did not consider their overall performance as a religious and voluntary institution. Organisations engagement in waqf affairs has also caused various issues relating to the ineffectiveness of management and administration of waqf assets. Thus, a systematic and comprehensive performance measurement system is required
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TUĞRUL, Mehmet, and Murat ÇELİK. "Sarajevo Primary Schools in The Ottoman Era." ADAM AKADEMİ Sosyal Bilimler Dergisi 12, no. 1 (2022): 33–58. http://dx.doi.org/10.31679/adamakademi.1039157.

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The Ottoman city had a unique structure that contained various institutions and operated them in harmony. The basic institution that brought these features to the Ottoman city was the waqf institution. The waqfs, whose practice dates back to ancient times and whose legal framework was drawn by the Muslims, reached their peak in both law and practice in the Ottoman period. So much so that cities were built with this institution. The basic structures of the Ottoman city, such as mosques, madrasas, schools, baths, inns, and bazaars were built and maintained under the leadership of the waqf instit
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Akbar, Kieren, and Fatimah Karim. "Cash Waqf for Financing ACT Foundation in Indonesia: A Juristic and Analytical Study." Al Hikmah International Journal of Islamic Studies and Human Sciences 5, no. 1 (2022): 154–75. http://dx.doi.org/10.46722/hkmh.5.1.22g.

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Cash waqf is the most useful waqf instrument to be used in humanitarian institutions. This research aims to analyze cash waqf and its expedience in financing humanitarian relief institutions (ACT Foundation) and investment methods in the foundation. Thus, humanitarian activities necessitate a form of money distribution to preserve the continuation of its benefits. The researcher used inductive approach in evaluating legal evidences, information, data and details regarding cash waqf. Furthermore, analytical approach was used to analyze and explain the legal aspects of cash waqf and verify its l
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Johari, Fuadah, Nursilah Ahmad, Mohammad Haji Alias, et al. "An Empirical Study on Awqaf Endowers’ Perception: Imperatives for Awqaf Institutions’ Success." Journal of Muamalat and Islamic Finance Research 15, no. 2 (2018): 66–79. http://dx.doi.org/10.33102/jmifr.v15i2.178.

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The success of awqaf institutions are determined by many factors, among others is good feedback from the endowers either from their contribution or repeat endowing. This study investigates the perception of endowers to endow and factors motivating them to repeat endowing in ensuring waqf institution success among 366 respondents in 2014. The study employs two models of multiple linear regression analysis. The first model examines the determinant factors influencing the intention to endow whereas the second model investigates internal and external factors influencing the intention to repeated w
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Said Al-Salmani, Said Rashid. "Types of Waqf in Oman." Al-Rashad Journal of Islamic Finance 1, no. 3 (2021): 1–25. http://dx.doi.org/10.46722/ajif.1.3.21a.

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The Omani Waqf institution is one of the oldest waqf institutions in the Islamic world. This is because Omanis voluntarily accepted Islam, individually and collectively early in the sixth year of the Hijrah. Some researchers believe that the first waqf in Oman was established by the Companion Mazen Bin Ghadouba Al-Tai’s. Since then, the waqf institution has played a prominent rule in Omani society. This article reveals the literatures of Omani waqf and discusses a brief historical development of the waqf institution in Oman followed by how it differs from other waqf institutions in the Islamic
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Roshayani, Arshad, Mohd Zain Norzaihan, Tajul Urus Sharina, and Chakir Ahmed. "Modelling Maqasid Waqf Performance Measures in Waqf Institutions." Global Journal Al Thaqafah 8, no. 1 (2018): 157–69. http://dx.doi.org/10.7187/gjatsi2018-11.

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Ihsan, Hidayatul, and Shahul Hameed Hj. Mohamed Ibrahim. "WAQF accounting and management in Indonesian WAQF institutions." Humanomics 27, no. 4 (2011): 252–69. http://dx.doi.org/10.1108/08288661111181305.

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Harahap, Arridha, and Yurmaini Yus. "Exploration of The Use of Waqf Assets at Educational Institutions." Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) 5, no. 2 (2022): 801–14. http://dx.doi.org/10.31538/iijse.v5i2.2112.

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The research is motivated by several studies that only focus on the use of the waqf system, while the success in managing waqf assets so that the principal and benefits can last is to formulate specific targets for the right needs in using waqf assets. The purpose of this study is to explore the use of waqf assets given to educational institutions so that they are right on target and maintain the essence of the use of waqf assets. The approach used is a qualitative approach using literacy studies from various existing publications. Educational institutions can regulate waqf governance accordin
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Al-Daihani, Meshari, Ahmad Sufian Che Abdullah, and Azian Madun. "WAQF INSTITUTIONS IN KUWAIT: HISTORICAL PERSPECTIVE." Jurnal Syariah 30, no. 1 (2023): 100–122. http://dx.doi.org/10.22452/syariah.vol30no1.4.

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Waqf is an Islamic financial institution that can be operated to fulfil the various needs of the Muslim community. This qualitative-based research aims to review the beginnings of waqf in Kuwait up until the current day. It also aims to explain the Kuwait Awqaf Public Foundation experience as well as highlight the works of waqf institutions and their waqf share schemes. It can be concluded that Kuwait has a very rich waqf history and a considerable present experience, with variations between government and private practice.
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Aman, Zainab, Sri Wahyu Sakina Ahmad Sanusi, and Nur Suriana Awaludin. "Cash Waqf Governance Practices: Case Study in Malaysian Tahfiz Institution." Journal of Management and Muamalah 14, no. 2 (2024): 119–30. https://doi.org/10.53840/jmm.v14i2.197.

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This paper delves into the intricacies of cash waqf governance practices in a Malaysian tahfiz institution, emphasizing the critical role of internal control systems, specifically in human resources, documentation, collection and distribution, and cash waqf reporting practices. Cash waqf is an Islamic endowment that plays a pivotal role in supporting the financial stability and operational sustainability of these religious educational institutions. Despite its importance, there remains a paucity of comprehensive studies exploring the internal control mechanisms governing waqf management in thi
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Hamdan Ainulyaqin, Muhammad, Adrianna Syariefur Rakhmat, and Done Kudana. "Determinants Of Waqf Interest In Jakarta Al-Azhar Waqf Institution." ILTIZAM Journal of Shariah Economics Research 6, no. 2 (2022): 250–66. http://dx.doi.org/10.30631/iltizam.v6i2.1533.

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This study aims to determine the influence of social stratification and religiosity on the interests of waqf donation in waqf institutions. Determination of samples using purposive sampling method so that the number of samples obtained 100 waqif Wakaf Al Azhar in 2021. The analysis techniques used are ttest, Ftest, determination coefficient (R2), and multiple regression test. Data processing in this study using IBM SPSS Statistics 25. The results of the Ttest showed that income variables did not have a positive and significant influence on the interest of waqf donation, work variables did not
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Asmara, Teguh, and Lastuti Abubakar. "Juridical Study on the Optimization of Cash Waqf Management by Islamic Banking in Indonesia." PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) 06, no. 03 (2019): 427–45. http://dx.doi.org/10.22304/pjih.v6n3.a1.

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Cash waqf is an innovative instrument of waqf aiming to create social welfare. It is expected that cash waqf enables extensive public participation to support social welfare. However, in reality, cash waqf management in Indonesia has not yet resulted optimal benefit. Based on the Law Number 41 of 2004 on Waqf, three institutions carry out cash waqf management. They are the Indonesian Waqf Board as the collector and the developer, Nazhir as the manager, and the Islamic Financial Institution as the collector. The three institutions make the cash waqf management and development ineffective and no
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Asmara, Teguh, and Lastuti Abubakar. "Juridical Study on the Optimization of Cash Waqf Management by Islamic Banking in Indonesia." PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) 06, no. 03 (2019): 427–45. http://dx.doi.org/10.22304/pjih.v6n3.a1.

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Cash waqf is an innovative instrument of waqf aiming to create social welfare. It is expected that cash waqf enables extensive public participation to support social welfare. However, in reality, cash waqf management in Indonesia has not yet resulted optimal benefit. Based on the Law Number 41 of 2004 on Waqf, three institutions carry out cash waqf management. They are the Indonesian Waqf Board as the collector and the developer, Nazhir as the manager, and the Islamic Financial Institution as the collector. The three institutions make the cash waqf management and development ineffective and no
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HASSAN, RUSNI, and ADNAN YUSOFF. "ENHANCING GOOD GOVERNANCE PRACTICES OF WAQF INSTITUTIONS: LEARNING FROM SHARIAH GOVERNANCE FRAMEWORK OF ISLAMIC FINANCIAL INSTITUTIONS." International Journal of Islamic Economics and Finance Research 3, no. 2 December (2020): 65–76. http://dx.doi.org/10.53840/ijiefer42.

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Throughout Islamic history, waqf is proven as an excellent mechanism for the development of the socio-wellbeing of the Muslim community. Waqf assets can be used for religious and social welfare purposes like building mosques, public health, transportation and education and others. However, due to the limited regulatory framework and control over waqfinstitutions, there are many undesirable issues regarding the waqf management authority. If these issues continue, the waqf institutions will have a negative public image and undermine the objective of the Waqf. This paper highlights the issues on
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Mohd Saufi, Mohd Shahid Azim, Muhammad Zarunnaim Haji Wahab, Wan Mohd Amjad Wan Halim, and Muhammad Hafis Mohd Hussain. "THE IMPACT OF WAQF CULTURE ON FINANCIAL FUND DEVELOPMENT IN HIGHER EDUCATION INSTITUTIONS (HEIs)." Advanced International Journal of Business, Entrepreneurship and SMEs 6, no. 21 (2024): 151–61. https://doi.org/10.35631/aijbes.621012.

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The culture of waqf is a crucial instrument in advancing waqf initiatives. Waqf plays a role as an alternative source of funding necessary for the development of an institution. Additionally, the approach of waqf aligns in function with Zakat. It has the potential to educate Muslims who have financial surplus to contribute through waqf, ensuring lasting benefits. Higher education is a significant need for young people to pursue further studies. However, it requires support through waqf contributions, particularly for those classified as part of the B40 group. The cultural approach is important
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Sulthoni, Muhammad, and Norma Md Saad. "Waqf fundraising management: a conceptual comparison between traditional and modern methods in the waqf institutions." Indonesian Journal of Islam and Muslim Societies 8, no. 1 (2018): 57. http://dx.doi.org/10.18326/ijims.v8i1.57-86.

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This paper focuses on the theoretical structure of funding for Islamic philanthropy, especially waqf. Waqa>f is projected to play further significant role to tackle present social problems, where financial sustainability has become one of the foremost challenges faced by awqa>f institutions. There is a need to study various models of fundraising that could be applied to reform awqa>f institutions. Employing content analysis approach, this paper analyses traditional and modern structures of fundraising that are applicable for development and management of waqa>f fundraising: istibda
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Albab Al Umar, Ahmad Ulil, Hikmah Endraswati, Yeyen Novita, and Anava Salsa Nur Savitri. "ANALISIS WAKAF UANG DAN IMPLEMENTASINYA DI INDONESIA." JURNAL ILMIAH EDUNOMIKA 6, no. 1 (2022): 397. http://dx.doi.org/10.29040/jie.v6i1.4371.

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Cash waqf has become a new trend in waqf recently. Cash waqf itself can be done by anyone without a minimum limit on the amount of money in waqf right. This study aims to determine the concept, as well as views on cash waqf in Indonesia. The method used is descriptive analysis with a qualitative approach. The data in this study were obtained from secondary data sourced from journal articles, books, and other data. The results of this study indicate that cash waqf is currently a trend in society for waqf. The convenience and many choices provided by waqf institutions make it attractive and easi
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Hastuti, Qurratul ‘Aini Wara. "PERAN LEMBAGA KEUANGAN SYARIAH PENERIMA WAKAF UANG (LKS-PWU) BAGI OPTIMALISASI WAKAF UANG." ZISWAF : Jurnal Zakat dan Wakaf 4, no. 1 (2018): 41. http://dx.doi.org/10.21043/ziswaf.v4i1.3030.

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Sharia Financial Institutions Receiving money Waqf (LKS-PWU) has a very important role for the optimization of money waqf. This is because the money waqf can not be submitted directly to nazhir, but must go through the Sharia Financial Institution Receiver of Money Waqf (LKS-PWU). And to support it, the Sharia Financial Institution Receiving Money Waqf should have professional management in the collection, as well as management mechanisms, and need accountability and integrity in the reporting side of the management of waqf money received.
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Abdul Shukor, Syadiyah, Fuadah Johari, Kalsom Abd Wahab, et al. "Trust on awqaf institutions: evidence from Malaysia." Journal of Islamic Marketing 10, no. 2 (2019): 511–24. http://dx.doi.org/10.1108/jima-05-2017-0054.

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Purpose This paper aims to explore the relationship between integrity, reputation, trust on awqaf institution and intention to endow cash waqf. Design/methodology/approach Quantitative research using survey questionnaire was conducted. A total of 377 completed survey questionnaires were received and analyzed using structural equation modeling. Findings Findings show that integrity and reputation of awqaf institutions have direct impact on endowers’ trust on awqaf institution, which consequently lead to endowers’ intention to endow cash waqf. Originality/value This study provides practical info
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Yasniwati, Yasniwati. "KONSEP PENGELOLAAN WAKAF OLEH NAZHIR UNTUK USAHA PRODUKTIF DEMI TERWUJUDNYA KESEJAHTERAAN SOSIAL DI INDONESIA." UNES Law Review 5, no. 4 (2023): 2055–64. http://dx.doi.org/10.31933/unesrev.v5i4.581.

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Waqf is a worship that is highly recommended by Rasulullah SAW. Waqf a practice that will always flow through his thighs even though he has passed away. In addition to the waqf, there was a manager who was asked by the waqif to manage the waqf assets that he gave, namely Nazhir. Nazhir existence in the development of waqf is very important, this can be likened to a manager in a company. He plays the role of developing waqf to produce something that is useful for religious and social interests in accordance with the hopes and intentions of the endowment. As a manager, Nazir can be formed from o
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Mohd Thas Thaker, Mohamed Asmy Bin, and Anwar Allah Pitchay. "Developing waqf land through crowdfunding-waqf model (CWM): the case of Malaysia." Journal of Islamic Accounting and Business Research 9, no. 3 (2018): 448–56. http://dx.doi.org/10.1108/jiabr-05-2016-0062.

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PurposeThis paper aims to attempt to offer a viable alternative model of source of financing to develop waqf land, which is known as crowdfunding-waqf model (CWM). Design/methodology/approachThe extant literature on the financing constraints faced by waqf institution in developing waqf land, and crowdfunding have been reviewed critically and used in the attempt of proposing an alternative model. FindingsThe paper has developed CWM as a source of financing for waqf institution in Malaysia. This model is expected to provide waqf institution in Malaysia to meet their liquidity constraint in devel
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Noraina Mazuin Sapuan and Nur Azni Mohd Zeni. "The Determinants of Waqf Sustainability in Malaysia: A PLS-SEM Analysis." International Journal of Business and Society 22, no. 1 (2021): 102–18. http://dx.doi.org/10.33736/ijbs.3164.2021.

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Over the years, Waqf institutions has played an important role in addressing range of socio-economic development of ummah in the world. Waqf has been growing with time and there are increasing expectation surroundings the role of Waqf institutions. Nevertheless, lately the performance of Waqf institutions in Malaysia have cope with issues of inefficiency. According to the literature, inefficiency of Waqf performance is associated with internal factor which is Waqf management. Due to the matter, researchers agreed that Waqf institutions is in need of a holistic Waqf management reform to solve t
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Orbay, Kayhan. "Coping with Institutional and Financial Crises in the Sixteenth and Seventeenth Centuries: Ensuring the Survival of Ottoman Royal Waqfs." Medieval History Journal 22, no. 2 (2019): 229–52. http://dx.doi.org/10.1177/0971945819890444.

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The Ottoman Empire had inherited the waqf (charitable foundation) as an institutionalized form of charity from the Near Eastern Islamic states, which had preceded it. Over time, new forms of charitable foundations emerged, while with the expansion of the Empire, waqfs grew in number and spread geographically. Donors created over fifty thousand charitable foundations, making them into the most widespread institution in Ottoman history. Some waqfs, the largest ones in particular, survived for many centuries. However, sometimes continued functioning was under severe threat, due to wars, epidemics
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Suhailah, Suhailah, Muhammad Ramadhan, and Marliyah Marliyah. "Analysis of the implementation of the waqf core principles on institutional financial performance waqf in Tanjungbalai, North Sumatera." International Journal of Financial, Accounting, and Management 6, no. 1 (2024): 151–64. http://dx.doi.org/10.35912/ijfam.v6i1.1629.

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Purpose: To analyze the effect of implementing a legal foundation, waqf supervision, good waqf governance, risk management, and Sharia governance on the financial performance of waqf institutions. Research Methodology: The research approach used in this study is a quantitative approach, with an associative type of quantitative research and a correlational quantitative research design that examines the relationship between two variables. The research data were analyzed using the SPSS statistical software. Results: The implementation of legal foundation, waqf supervision, good waqf governance, r
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Tri, Bagus Pertiwi Rahmat Daim Harahap Dita Sri Utami Khairina Anisa Zaisa Wardoni Hikman Ritonga. "Penyajian Laporan Keuangan dan Pernyataan Standar Akuntansi Keuangan (PSAK) Syariah 112 Pada Lembaga Badan Wakaf Cabang Medan." Madani: Jurnal Ilmiah Multidisiplin 1, no. 6 (2023): 1009–17. https://doi.org/10.5281/zenodo.8174536.

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<em>Financial statements are the most important part of an institution, which is called financial statements. In an effort to support the presentation of relevant sharia-based financial statements, a guideline for financial statement preparers must be made, the guideline is the Statement of Financial Accounting Standards (PSAK). PSAK 112 aims to regulate the presentation and disclosure of Waqf Accounting or the presentation of financial statements in waqf institutions. The management of waqf institutions is a very vital part, because in managing waqf a person or related institution must really
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Orbay, Kayhan. "Imperial Waqfs within the Ottoman Waqf System." Endowment Studies 1, no. 2 (2017): 135–53. http://dx.doi.org/10.1163/24685968-00102002.

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This paper defines the category of imperial waqfs in the Ottoman waqf system. This category comprises the waqf complexes founded by the sultans, dynasty members and high-ranking state servants. A distinctive feature of imperial waqfs is the amount and variety of sources of income devoted to these institutions, so that consequently their huge budgets outweighed the budgets of thousands of ordinary waqfs. Their financial resources allowed them to provide diverse and costly charitable services and to emerge as economic and social institutions extending their influence over several towns and wide
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Che Azmi, Anna, and Mohamed Hisham Hanifa. "The Sharia-compliance of financial reporting practices: a case study on waqf." Journal of Islamic Accounting and Business Research 6, no. 1 (2015): 55–72. http://dx.doi.org/10.1108/jiabr-10-2012-0069.

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Purpose – This study aims to examine whether the financial reporting practices of organisations managing waqf (Islamic endowed trust funds) are Sharia-compliant. Design/methodology/approach – This paper reports on a case study of two Islamic-based organisations that manage waqf. The financial statements of these organisations are analysed using content analysis to assess their compliance with the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) Sharia Standard No. 33 (SS 33) on waqf. Findings – The authors found that both Islamic-based organisations use differen
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Khotib, Khotib, Ariefah Sundari, and Siti Lathifatus Sun'iyah. "RISK MANAGEMENT AND CASH WAQF DEVELOPMENT STRATEGY IN ISLAMIC MICROFINANCE INSTITUTIONS: EMPIRICAL EVIDENCE FROM EAST JAVA MAWAR COOPERATIVE." J-MACC : journal of management and accounting 8, no. 1 (2025): 92–102. https://doi.org/10.52166/j-macc.v8i1.9302.

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This study examines risk management and cash waqf development strategies in Islamic microfinance institutions, with empirical evidence from the Mawar Cooperative in East Java. The background of this research stems from the growing importance of cash waqf as a sustainable financial instrument in Islamic finance, particularly in microfinance institutions that aim to balance social and economic objectives. The Mawar Cooperative, as a registered nazhir (waqf manager), has successfully managed and developed cash waqf through direct and indirect investments, demonstrating a unique model for other in
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