<![CDATA[Abstract The object of waqf can also be in the form of investment profits from sharia shares, either capital gains or dividends. Waqf assets, either shares or investment profits, will be managed by the Waqf Fund Management Agency (Nazhir). Later, waqf assets will be used for community empowerment programs (mauquf alaih). Share waqf has been recognized and has a legal umbrella such as a Government Regulation. According to M.a Mannan, there is still sufficient flexibility and space for further reforms for the development of waqf management and administration in Muslim countries or countries with a majority Muslim population, especially those related to cash waqf. The research method used is library research. Data collection techniques use written sources such as books, or articles related to cash waqf. The primary data are the works and books of Muhammad Abdul Mannan (Certificate of Cash Waqf: An Islamic Financial Instrument Innovation). While secondary data, namely other literature that supports primary data.]]>
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