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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Politea : Jurnal Politik Islam Jurnal Ilmiah Al-Tsarwah Journal of Islamic Philanthropy and Disaster Yurisprudentia: Jurnal Hukum Ekonomi MIYAH: Jurnal Studi Islam El Dusturie: Jurnal Hukum dan Perundang-undangan Ziswaf Asfa Journal Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Kajian Hukum Dan Kebijakan Publik
Muhammad Azrul Amirullah
Universitas Darussalam Gontor
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice 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
Metode Takhrijul Furu’ Alal Ushul: Pilar Dinamis Dalam Istinbatul Hukum Islam Muhammad Akbar Hilman; Muhammad Azrul Amirullah
Jurnal Kajian Hukum Dan Kebijakan Publik | E-ISSN : 3031-8882 Vol. 3 No. 1 (2025): Juli - Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/g5fpzr25

Abstract

Sharia law is a legal product derived from the Qur'an and Sunnah through the ijtihad of scholars using established legal reasoning principles. The method of legal reasoning itself was not formally codified at the time. It existed during the lifetime of the Prophet Muhammad (peace be upon him) and his companions. After the Prophet returned to his Lord, the method of legal reasoning was adopted by the Companions who were well-versed in Islamic law. They analysed the textual sources of Islamic law and the explanations of the Prophet Muhammad, peace be upon him, before establishing the law. This practice was continued by the Tabi’in and Tabiut Tabi’in in subsequent generations in the process of legal reasoning, which later became known as the Mujtahid. These Mujtahid imams were the ones who established the principles of legal reasoning in the history of Islamic law. The type of method used in this research is the literature review method. This method was chosen because it facilitates the search for research discussions. The approach used includes a conceptual approach. Thus, the ability to derive legal rulings from sources of Islamic law will develop gradually, in line with increasing experience and understanding of the maqashid syariah—the primary objectives of Islamic law itself. A student will also develop sensitivity to societal dynamics and be able to distinguish between matters that are fixed (tsawabit) and those that are variable (mutaghayyirat). This is important so that the laws produced remain relevant, functional, and flexible in the face of modern times. Additionally, this training fosters the spirit of ijtihad and scientific courage in deriving new laws, especially amid the rapid pace of globalisation, technological advancements, and the emergence of social phenomena unprecedented in classical times. They will also become accustomed to reading classical and contemporary literature comparatively, thereby broadening their perspective on fiqh, making it tolerant and not narrow-minded.  
Co-Authors Agista Janu Pradana Aulia Habibi Azzam Al Hanif Fadhila Tianti Mudi Awalia Fajar Satriyawan Wahyudi Fazari Zul Hasmi Kanggas Ghulam Mushthofa Hammad Fida Rahman Ilma Tsaqila Khoirun Nisa M. Akbar Hilman Meitria Cahyani Muhammad Akbar Hilman Muhammad Mardani Muhammad Nabil Hanif Muhammad Rendy Raihan Nur Dihan Musyaffa Addin Rachmawati, Andini Retnowati, May Shinta Saipul Nasution Teguh Eka Prasetya Usamah Abdurrahman Yaumi Sa’adah ‘Ilma Tsaqila Khoirun Nisa