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All Journal Jurnal Ilmiah Al-Tsarwah Jurnal Masyarakat Madani Indonesia
M. Akbar Hilman
Universitas Darussalam Gontor
Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences

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TRANSPARENCY AND ACCOUNTABILITY OF PRODUCTIVE WAQF: MITIGATING THE PRINCIPAL-AGENT PROBLEM THROUGH THE SHARIA CORPORATE SOCIAL PERFORMANCE (CSP) FRAMEWORK Muhammad Azrul Amirullah; M. Akbar Hilman; Muhammad Nabil Hanif; Musyaffa Addin
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i2.10596

Abstract

Economic empowerment in the modern era focuses not only on improving material well-being but also demands equity, distributive justice, and social sustainability in accordance with sharia principles. In this context, waqf becomes a strategic instrument. The Indonesian Waqf Board (BWI, 2023) estimates that the potential for cash waqf in Indonesia reaches around IDR 180 trillion per year, but its realization is still very low, only in the range of several trillion rupiah. This large gap indicates that the potential of waqf as an inclusive and sustainable long-term financing instrument has not been optimally utilized. Using a descriptive qualitative method, a case study on the Foundation for the Maintenance and Expansion of Waqf at Pondok Modern Gontor (YPPWPM), UNIDA Gontor will be complemented by in-depth semi-structured interviews with various stakeholders to map perceptions and analyze relevant documents. Findings indicate persistent information asymmetry and limited public reporting, which erode trust and constrain the productivity of waqf assets. Mapping CSP’s three pillars: (i) social responsibility principles, (ii) social responsiveness processes, and (iii) observable outcomes onto YPPWPM’s governance clarifies where accountability mechanisms can be operationalized (e.g., clearer role separation, auditable reporting, outcome tracking aligned to maqāṣid al-sharī‘ah). The paper proposes a practicable CSP-Syariah checklist for nazhir that reduces information asymmetry, strengthens answerability, and improves legitimacy, thereby mitigating the principal–agent problem and enabling more consistent productive deployment of waqf assets at Gontor. Policy and managerial implications highlight the need for standardized public reporting, routine sharia/audit reviews, and outcome-based monitoring to sustain stakeholder confidence and social
Pendampingan Legalitas Usaha melalui Pembuatan NIB bagi UMKM Desa Caluk sebagai Upaya Penguatan Daya Saing Produk Lokal M. Sallahudin Rifqi Kurnia Aziz; M. Akbar Hilman; Ahnaf Falih; Adla Amron Nurilhaq; Muhammad Qurrata’ayun Sulthani; Muhammad Harier Silmi; Rizky Aditia; M. Atthabarani Daffa Dhiya Ulhaq; Bintang Muhammad Husnurrijal; Husni Annurani Marekhan
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 3 (2026): Agustus
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/qa07sf66

Abstract

Program Kuliah Kerja Nyata merupakan program wajib bagi seluruh mahasiswa agar bisa mengaplikasikan ilmu-ilmu yang telah dipelajari di bangku perkuliahan untuk memberikan dampak dan manfaat bagi Masyarakat. Tidak terkecuali bagi mahasiswa Universitas Darussalam Gontor juga dituntut agar berperan dalam melaksanakan Tridarma Universitas yaitu Pengabdian Masyarakat sehingga bisa memberikan kontribusi yang nyata. Kegiatan KKN kali ini berfokus pada pendampingan izin legalitas Usaha pada Mitra KKN Keripik Sagu Mak’e Alya sebagai mitra utama dan pelaku UMKM yang berada di desa Caluk Kec.Slahung. Metode yang digunakan pada pendampingan ini Asset-Based Community Development pendekatan pengabdian yang berfokus pada identifikasi dan optimalisasi asset yang dimiliki oleh masyarakat sebagai modal utama. Hasil dari kegiatan pendampingan ini menunjukkan bahwa mitra utama dan UMKM disekitar desa Caluk belum memiliki NIB sehingga menjadikan usaha mereka belum sah secara hukum. Maka Mahasiswa KKN Unida Gontor pun mengadakan program Pendampingan Pembuatan NIB untuk UMKM yang berada disekitar desa Caluk agar usaha masyarakat mendapat legalitas oleh pemerintah dan penjualan Masyarakat pun meningkat.
Co-Authors Adla Amron Nurilhaq Ahnaf Falih Bintang Muhammad Husnurrijal Husni Annurani Marekhan M. Atthabarani Daffa Dhiya Ulhaq M. Sallahudin Rifqi Kurnia Aziz Muhammad Azrul Amirullah Muhammad Harier Silmi Muhammad Nabil Hanif Muhammad Qurrata’ayun Sulthani Musyaffa Addin Rizky Aditia