Farhan Abdillah Panjaitan
Universitas Islam Negeri Sumatera Utara

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Evaluasi Penerapan Good Governance dalam Tata Kelola Wakaf Produktif melalui Pembinaan dan Pengawasan Nazhir pada Badan Wakaf Indonesia Provinsi Sumatera Utara Farhan Abdillah Panjaitan; Waizul Qarni; Yenni Samri Juliati Nasution
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i4.4812

Abstract

This study aims to evaluate the implementation of good governance principles in the governance of productive waqf through the guidance and supervision of nazhirs conducted by the Indonesian Waqf Board (Badan Wakaf Indonesia/BWI) of North Sumatra Province. The study is motivated by the persistent challenges in the governance of productive waqf, including limited competencies among nazhirs, the uneven implementation of capacity-building programs, and weaknesses in monitoring and supervisory mechanisms, all of which adversely affect the quality of waqf governance. A qualitative approach with an evaluative research design was employed to obtain an in-depth understanding of the implementation of guidance and supervision programs carried out by BWI. Data were collected through in-depth interviews, direct observations, and document analysis involving BWI officials and productive waqf nazhirs selected using purposive sampling. The collected data were analyzed using the interactive model of Miles, Huberman, and SaldaƱa, consisting of data condensation, data display, and conclusion drawing and verification. The trustworthiness of the findings was ensured through source and method triangulation. The findings reveal that the guidance and supervision implemented by BWI have contributed to the application of the principles of transparency, accountability, responsibility, independence, and fairness in the governance of productive waqf. Nevertheless, the implementation of these principles has yet to achieve optimal effectiveness due to constraints related to human resource capacity, the unequal distribution of guidance programs, and the limited utilization of information technology in reporting and monitoring systems. This study provides empirical evidence that strengthening the guidance and supervision of nazhirs constitutes a strategic approach to enhancing professional, transparent, accountable, and sustainable governance of productive waqf. The findings are expected to contribute to the development of waqf governance literature, provide practical recommendations for BWI in improving governance policies and practices, and serve as a reference for future studies examining productive waqf governance across broader institutional and regional contexts.