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All Journal Tahkim (Jurnal Peradaban dan Hukum Islam) Jurnal Usia Dini IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan Musawa : Jurnal Studi Gender dan Islam Law and Justice Jurnal Ilmiah Ekonomi Islam Hayula: Indonesian Journal of Multidisciplinary Islamic Studies Jurnal IPA Terpadu Jurnal Wawasan Yuridika SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam Ta'dib: Jurnal Pendidikan Islam ADHKI: Journal of Islamic Family Law Jurnal Bimas Islam JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Al-Muamalat : Jurnal Ekonomi Syariah Jurnal Riset Ekonomi Syariah Jurnal Riset Hukum Keluarga islam Al-Istinbath: Jurnal Hukum Islam Bandung Conference Series : Sharia Economic Law Bandung Conference Series : Islamic Family Law Jeksyah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Hukum dan Pembangunan Jurnal Mediasas : Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Siska Lis Sulistiani
Hukum Ekonomi Syari'ah, Universitas Islam Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Journal : Jeksyah

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Corporate Waqf in Indonesia: Development, Governance Challenges, and Sustainable Prospects Sulistiani, Siska Lis; Gumilar, Agi Sukma
Jeksyah: Islamic Economics Journal Vol. 5 No. 02 (2025): September 2025 Edition
Publisher : Fakultas Ekonomi dan Bisnis Islam _ IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/jeksyah.v5i02.2994

Abstract

This study aims to examine the development, governance, and challenges of corporate waqf in Indonesia, with a particular focus on regulatory frameworks, digital innovation, and its contribution to sustainable development. Employing a qualitative descriptive approach, this research is based on a systematic literature review and secondary data analysis from academic journals, government reports, and institutional publications. The findings reveal that corporate waqf in Indonesia has demonstrated significant growth, particularly through CWLS, which recorded an increase from Rp 5 billion in 2020 to Rp 88 billion in 2023. Corporate waqf has also shown measurable social returns, with evidence suggesting that every Rp 1 billion invested can generate Rp 2.3 billion in social value annually. However, the expansion of corporate waqf remains constrained by regulatory gaps, fragmented digital platforms, and limited managerial capacity among waqf administrators. The study concludes that corporate waqf has strong potential to become a strategic instrument for inclusive and sustainable development in Indonesia. To realize this potential, stakeholders must strengthen derivative regulations, standardize governance frameworks, and integrate waqf into corporate Environmental, Social, and Governance (ESG) strategies. These steps will not only enhance transparency and accountability but also ensure that corporate waqf evolves from sporadic philanthropic initiatives into a sustainable mechanism of Islamic social finance capable of contributing to national and global development goals.
Co-Authors Acep Alfian Khoerurrijal Saprudin Aditya Yunianto Ageung Nur Inayah Ai Pebrianti Purwa Delimas Amalia Rahmawati Amalia solihat Amrullah Hayatudin Asep Ramdan Hidayat Asmara, Eren Dwi Ayuningtyas Bastman Azahra, Silva Trianita Budi Setiadi Dara Suci Amalia Dary Salman Dendi Septiana Firmansyah Eka Putra Pratama Encep Abdul Rojak Endah Nurwulansari Erlin Setiawati Eva Misfah Bayuni Eva Misfah Bayuni Fahmi Fatwa Rosyadi Satria Hamdani Faiz Izzul Haq Fawzi, Ramdan Fitriana Wulandari Zulkarnaen Gumilar, Agi Sukma Hafesh Ash Shiddieqy Amrullah ifa hanifia senjiati Ilham Mujahid Indryani, Indryani Intan Nurrachmi Iskandar Ibrahim Itsnaina Lathifah Ridwan Iwan Permana Jejen Jaenudin M Alvin Nuzi Khairi Mazin M. Abdurrahman Maman Surahman maryandi, yandi Maulani Salsabila Mohammad Wahyu Maulana Muhammad Aji Saka Haelani Muhammad Fakhrul Arifin Muhammad Fikri Rais Mubarok Muhammad Luthvy Hasan Muhammad Ramdan Sirojudin Muhammad Yunus Muhammad Yunus Muhammad Yunus Muhardi Naila Salsabila Nanang, Shifa Anindita Neng Dewi Himayasari Nurul Asri Safitri Popon Srisusilawati Pratama, Eka Putra Rahmat Maulana Siddiq Rahmi Edriyanti Ramlawati Ramlawati Rifa Ardi Gumelar Rifqi Adzkiyya H. A Riyadh, Ahmad Saifullah, Muhammad Akmal Sarniya, Anita Selva Nur Fadhilah Shifa Agnisa Shifa Anindita Nanang Shindu Irwansyah Siregar, Masyunita Siti Aisyah Sri Wulan Titin Suprihatin Titin Suprihatin Tubagus Farhan Fauzian Udin Saripudin vera fadillah marufin Yunus, Sitti Rahma Zuni Rosidatul Afifah