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All Journal JOURNAL SCIENTIFIC OF MANDALIKA (JSM) DEVELOPMENT : Journal of Community Engagement Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN)
Dawud Arif Khan
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Humanities Education Languange, Linguistic, Communication & Media Social Sciences Other

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Penerapan Prinsip Maṣlaḥah Dalam Praktik Istibdâl Aset Wakaf (Studi Istibdâl Tanah Wakaf Persyarikatan Muhammadiyah di Wonorejo Kaliwungu Kendal, Tanah Wakaf Musholla Minan Nur di Lakarsantri Surabaya, Tanah Wakaf Musholla Daarul Ihsan di Menteng Agus Nafi’; Dawud Arif Khan; Nurkhalis Muchtar
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 1 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss1pp244-257

Abstract

The study under this thesis aims to describe the process and procedures of waqf of istibdâl asset practices based on the concept of waqf legislation, and the application of the maṣlaḥah principle in its implementation. The objects of waqf in this study are the waqf of land of Muhammadiyah Organization in Wonorejo Kaliwungu Kendal, the waqf of land of the Minan Nur Lakarsantri mosque in Surabaya and the waqf of land of the Daarul Ihsan mosque in Menteng Atas Setiabudi, South Jakarta. This is a qualitative research with a case study approach that describes social reality and empirical symptoms in the practice of istibdâl waqf. Primary data were obtained through documentary studies, observations, and interviews, while secondary data were collected through library material studies. The resulting data were then analyzed descriptively and qualitatively.The findings of the study are: first, the process and procedures for licensing of istibdâl waqf is more dominant and it emphasizes the administrative, verification and calculative aspects with the main orientation on calculating the material value of the exchanged assets and the legal status aspect of the replacement assets. There is no apparent elaboration of the level of urgency as a reason for istibdâl waqf and the fulfillment of the principle of maṣlaḥah, so that there seems to be a lack of synchronization between waqf legislation and its implementation. Second, the practice of istibdâl waqf is not always carried out for urgent reasons or maṣlaḥah ḍarūriyyāt, such as the waqf of land of the Muhammadiyah Organization in Wonorejo Village, Kaliwungu, Kendal, which was carried out because it was threatened by tidal water and was included in an industrial area, but also because of considerations of very urgent needs or maṣlaḥah ḥajiyāt to obtain ease of management that brings greater benefits such as the istibdâl waqf of the al-Huda prayer room in Lakarsantri Village, Surabaya, or for reasons of beauty and expansion of the use of waqf assets or maṣlaḥah taḥsīniyyāt such as the istibdâl waqf of land of the Daarul Ihsan prayer room in Menteng Atas Setiabudi, South Jakarta.
Pengendalian Risiko dalam Akad Pembiayaan Murabahah dan Mudharabah pada Bank Pembiayaan Rakyat Syariah (BPRS) Madina Yogyakarta Miqdad Miqdad; Abdul Wahab Muhaimin; Dawud Arif Khan
JURNAL RISET RUMPUN ILMU PENDIDIKAN Vol. 4 No. 2 (2025): Agustus : JURRIPEN : Jurnal Riset Rumpun Ilmu Pendidikan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurripen.v4i2.5830

Abstract

Risk control mechanisms in murabahah and mudharabah financing are implemented to anticipate potential risks arising from the customer's position. The objective is to uphold sharia principles while ensuring that the mitigation efforts by Sharia Rural Financing Banks (BPRS) provide advantages for both the bank and the wider community, particularly the customers. This qualitative case study investigates BPRS Madina in Yogyakarta. The findings reveal that BPRS Madina adopts several approaches to mitigate risks in murabahah and mudharabah financing. First, it verifies the completeness of financing documents using available data sources. Second, it checks for any history of problematic financing by the customer. Third, when necessary, the bank conducts restructuring to minimize risk. Additionally, BPRS Madina carries out risk control measures based on DSN MUI Fatwa No. 04/DSN-MUI/IV/2000 on Murabahah Financing and No. 07/DSN-MUI/IV/2000 on Mudharabah. While Islamic financial institutions do not inherently require guarantees in financing, they are permitted to request collateral to prevent losses. This collateral is not intended to ensure full compliance with the contract terms but rather to safeguard the return of the capital provided. Lastly, the risk management strategies employed by BPRS Madina for murabahah and mudharabah financing are deemed effective, as less than 1% of customers currently encounter issues, and operational risks remain well-managed.
TRANSFORMASI TATA KELOLA KEUANGAN DAN IMPLEMENTASI PENDIDIKAN AKUNTANSI SYARIAH PADA EKOSISTEM PONDOK PESANTREN ATTAQWA BEKASI Dawud Arif Khan
DEVELOPMENT: Journal of Community Engagement Vol. 2 No. 2 (2023): September
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/p5zwsv35

Abstract

This research report presents a comprehensive analysis regarding the urgency and implementation of financial governance transformation at Pondok Pesantren Attaqwa, Bekasi, in response to national regulatory dynamics and modernity demands. This study is motivated by the enactment of Law Number 18 of 2019 concerning Pesantren and the effectiveness of the Interpretation of Financial Accounting Standards (ISAK) 35 on January 1, 2020, which changed the financial reporting landscape of religious-based non-profit entities in Indonesia. Using the Asset-Based Community Development (ABCD) methodology, this program aims not only to standardize financial reports but also to build the economic independence of the pesantren through internal asset optimization. Field findings indicate that despite technical literacy challenges and paternalistic cultural resistance, Pesantren Attaqwa possesses strong social capital and economic assets—including the rapidly developing Pesantren-Owned Business Entity (BUMP)—to transition from trust-based accounting towards system-based accountability. This report recommends an accounting pedagogy approach based on fiqh analogy to bridge the understanding gap among asatidz, as well as the institutionalization of foundation internal regulations to ensure sustainable, transparent, and accountable governance.
Co-Authors Abdul Wahab Muhaimin Agus Nafi’ Miqdad Miqdad Nurkhalis Muchtar