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Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Published by Badan Wakaf Indonesia
ISSN : 20850824     EISSN : 2654377x     DOI : -
Core Subject : Religion,
Religion
About Journal Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam (e-ISSN: 2654-377X, p-ISSN: 2085-0824) adalah jurnal ilmiah yang diterbitkan oleh Divisi Kerja Sama, Penelitian, dan Pengembangan Badan Wakaf Indonesia. Jurnal terbit dua kali dalam setahun dalam bentuk cetak dan daring. Jurnal edisi cetak terbit sejak tahun 2008. Focus and Scope Focus: Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam menerbitkan artikel-artikel konseptual dan hasil riset berkualitas baik di bidang wakaf dan ekonomi Islam. Scope: manajemen pengelolaan wakaf, manajemen organisasi pengelola wakaf, hukum wakaf, dan literasi wakaf.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 173 Documents
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Wakaf Produktif dan Sustainability: Membangun Bisnis yang Berkelanjutan Jarwadi, Arinal_Haq
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 18 No. 1 (2025): AL-AWQAF : Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v18i1.343

Abstract

This article discusses the relationship between productive waqf to build a sustainable waqf business product. Through a literature study to find out how the management process in previous research is able to make waqf productive so that business sustainability is created. The results of several productive waqf models are able to implement sustainable businesses with capital obtained from productive waqf funds even though there are obstacles and challenges that arise, but when viewed from the perspective of opportunity, it is very large because the business model can be anything such as agriculture, UMKM funding, blockchain waqf, stock waqf and so on.
Inovasi Wakaf Digital Sebagai Alternatif Pembiyaan MikroSyariah di Era Ekonomi Digital aisyah, sukma; Siti Arpah Lubis; Suaidah; Wahyuni Daulay
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 18 No. 1 (2025): AL-AWQAF : Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v18i1.351

Abstract

Digital waqf innovation as an alternative to sharia microfinancing in the digital economy era shows great potential in increasing community participation and transparency in the management of waqf funds. This research analyzes the role of digital technology in simplifying the process of collecting, managing and distributing waqf funds, as well as its impact on economic empowerment, especially for micro, small and medium enterprises (MSMEs). By using the systematic literature review (SLR) method, this research identifies the challenges faced, such as low digital literacy and uneven infrastructure. The research results show that digital waqf not only functions as an instrument of worship, but also as a strategic tool to create a more just and sustainable economy. Therefore, collaboration between the government, sharia financial institutions and the community is very important to optimize the implementation of digital waqf in a sustainable manner.
The Accountability of Waqf Managers: Reviewed from Judicial and Accounting Aspects (PSAK NO 412) Rahman, Taufikur; Farkhani, Farkhani
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 18 No. 1 (2025): AL-AWQAF : Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v18i1.352

Abstract

Abstract: This research aims to find out the role of the Indonesian Waqf Board in terms of waqf management and dispute resolution, as well as whether BWI Salatiga City has used waqf accounting standards, namely PSAK number 112 concerning waqf accounting in its waqf accounting treatment to realize institutional accountability. Waqf management is based on law number 41 of 2004 concerning waqf. Meanwhile, the accounting standards used as a basis for preparing waqf financial reports are standards issued by the Sharia Accounting Standards Board (DSAS) of the Indonesian Accountants Association (IAI), namely PSAK 112 concerning Waqf Accounting. The research method uses a comparative descriptive method, namely by describing and illustrating the state of the research object and then comparing it with existing standards. Interviews, observation, and documentation obtained research data. The research results show that the Salatiga waqf institution (BWI Salatiga City) has not fully presented its financial reports by generally accepted accounting standards, both PSAK 45 concerning financial reporting of non-profit entities and PSAK 112 concerning waqf accounting. Furthermore, in resolving disputes regarding waqf issues, BWI Salatiga City only acts as a mediator, companion, director, and supervisor, the resolution of waqf problems tends to be left to each party involved. Keywords: Waqf Disputes, Waqf Accounting, Accountability, Waqf Management
Hak Guna Bangunan di atas Tanah Wakaf sebagai Terobosan Baru Pemberdayaan Tanah Wakaf Secara Produktif Fahrul Fauzi; Lutfi Djoko Djumeno
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 14 No. 1 (2021): Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v14i1.103

Abstract

The purpose of this research is to provide an idea of how to realize the potential application of the concept of granting the right to build on waqf land. This concept is a new thing that can add value to waqf land so that it can be optimized productively without losing the basic essence of waqf itself. The research method used in writing this article is normative legal research. Using primary legal materials in the form of legislation on waqf and land rights, as well as secondary legal materials in the form of scientific articles related to waqf and land rights. The data analysis technique used in organizing the available data is a qualitative data analysis technique. This study found that waqf land has similarities in practice and concept to the right of management. So, if land managed properly can be granted the right to build, Waqf land can also be granted the right to build. The benefits of implementing this concept in the future could be felt by developers, nazhir, and the general public. Developers get benefits in the form of freedom from land acquisition costs and can guarantee the right to build on waqf land. Nazhir gets benefits in the form of land use fees and recommendation fees that must be paid by the developer as a condition for using waqf land and for certification purposes. Then the profits received by Nazhir can be used for the welfare of the people according to the waqf pledge.
Aktualisasi Nilai-Nilai Pancasila dalam Undang-Undang Wakaf Sadzali, Ahmad; Pratiwi, Dian Kus; Saifudin
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 15 No. 1 (2022): Al Awqaf : Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.Vol15Iss1.115

Abstract

Law Number 41 of 2004 concerning Waqf is one of the reform products that have received the attention of many researchers. This paper examined the Waqf Law from the perspective of Pancasila, namely to answer whether the values of Pancasila have been actualized in it. This research is a juridical-normative study, by analyzing the contents of Waqf Law with the parameters of Pancasila values in the legislation. The results show that the values of Pancasila are well actualized in Waqf Law. The actualization of Pancasila values is contained in in every norm of Waqf Law.
Pengelolaan Wakaf Produktif di Lembaga Amil Zakat Nurul Fikri Sampit Ditinjau dari Undang-Undang Nomor 41 Tahun 2004 Tentang Wakaf Hasan, Sudirman; Sari, Erna
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 14 No. 1 (2021): Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v14i1.116

Abstract

Abstract: Lembaga Amil Zakat Nurul Fikri as the object of research for various reasons underlying this paper, including the policy of zakat institutions to receive waqf. Basically, the authority of zakat institutions is only to receive zakat infaq and shadaqah, but it is different from Nurul Fikri who also receives and manages waqf. Among them productive waqf that is being managed is productive sengon tree whose initial allocation of waqf is to build educational institutions. In this article, it contains about how the legality of waqf institution law has authority as nadzir waqf and how to manage and develop productive waqf if reviewed from Law No. 41 of 2004. This type of research is empirical or field research that uses description analysis with qualitative approach. The results showed that 1) Zakat Nurul Fikri Institution receives authority as nadzir waqf because of the encouragement of social factors of the community to make some of its assets, in addition this Institution also makes a program of the establishment of an independent waqf institution and the plan is a program that will be established in 2021. 2). In developing and managing productive waqf Nurul Fikri has followed in accordance with what is intended by law No. 41 of 2004, but there are several things that need to be improved related to institutional problems. Keywords: productive waqf, management, nadzir
Waqf Blockchain in Indonesia: at A Glance Mutmainah, Lu'liyatul; Nurwahidin; Huda, Nurul
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 14 No. 1 (2021): Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v14i1.129

Abstract

Abstract: The emergence of innovation in the world of digital finance in recent years has received attention from various parties commonly known as financial technology. This innovation is in the form of crowdfunding and blockchain platforms. These two innovations can not only be used for commercial, but also social purposes, including waqf. There is a huge potential of cash waqf in Indonesia. However, the realization is relatively still low. This study aims to analyze at a glance waqf blockchain in Indonesia that can optimize the realization of waqf development in Indonesia. Qualitative research methods is used in this paper through the study of literature. The results of the study show that Indonesia is very likely to implement waqf blockchain because the Muslim population reaching more than 80%, the flexible concept of waqf fiqh and the emergence of the halal industry. The most challenges faced are related to waqf literacy to increase public awareness. Investigating about perceived intention to use waqf blockchain through questionnaire and a deep interview with the stakeholders is important for the future research. Keywords: technology, blockchain, waqf.
Model Islamic Corporate Governance (ICG) Wakaf Uang Berbasis Kewirausahaan: Studi Multi Kasus di Indonesia dan Malaysia Tri Ratnasari, Ririn; Nur Indah Rofiqoh, Siti; Sukmana, Raditya; Alimin, Alimin; Sulistyowati, Sulistyowati
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 14 No. 1 (2021): Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v14i1.134

Abstract

This study aims to determine the Islamic Corporate Governance (ICG) model of entrepreneurship-based cash waqf. Using qualitative research methods and a multi-case study approach, research data were obtained primarily (in-depth interviews), online report documentation, journal articles, and books. Data analysis conclude that the ICG model of entrepreneurship-based cash waqf is built from a unique waqf membership model (waqf donations come from the company's Corporate Social Responsibility), determination of special donors, and determination of beneficiaries of waqf productivity funds in public facilities development programs that are integrated with entrepreneurial activities. This study recommends the issuance of entrepreneurship-based cash waqf shares, both permanent and temporary.
Gerakan Wakaf Kampus: Optimalisasi Gerakan Nasional Wakaf Uang (GNWU) Di Lingkungan Kampus Menuju SDGs Qolbi, Risyda
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 14 No. 1 (2021): Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v14i1.135

Abstract

This article aims to design the campus waqf movement by students as generation Z—the generation that dominates the composition of the Indonesian population—to optimize GNWU in the campus environment. The method used in this article is a qualitative method with a literature study technique and is descriptive analysis. Students as agents of change, social control, moral force, and iron stock have an important role in the success of the GNWU sustainable project. This is supported by the momentum of the demographic bonus, digital bonus and awareness of giving (sharing habits) of the younger generation which is increasing significantly. The Campus Waqf Movement is a student-focused cash waqf literacy movement that is implemented in an integrated and sustainable manner. The Campus Waqf Movement seeks to optimize the potential of students in supporting GNWU which can be done by forming a waqf drive community on campus. This campus waqf driving community is oriented to the cadre of competent and quality Nazirites so that cash waqf can provide more value for benefits, especially for the campus community. The Campus Waqf Movement can be implemented by involving all elements on campus, namely students and campus parties with supervision from BWI. The Campus Waqf Movement is expected to be a pioneer in the waqf movement in the campus environment in supporting GNWU which is oriented towards achieving the 2030 SDGs. Keywords: GNWU, campus waqf movement, cash waqf, sustainability project.
Model Alternatif Wakaf Uang dalam Pemberdayaan Disabilitas (AWUPD) Jihan Nabila Zahara; Munifatussa’idah, Asma’
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 15 No. 1 (2022): Al Awqaf : Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.Vol15Iss1.136

Abstract

Penelitian ini bertujuan untuk mengajukan model wakaf uang sebagai alternatif pemberdayaan penyandang disabilitas (AWUPD), dengan harapan pemanfaatan nilai manfaat aset wakaf uang mampu dikembangkan sebagai dana pelatihan (training) sumber daya manusia bagi penyandang disabilitas. Penelitian ini merupakan penelitian konseptual wakaf uang dan pemberdayaan disabilitas, menggunakan pendekatan kualitatif dengan metode analisis isi (content analyis). Hasil penelitian model AWUPD dirumuskan khusus untuk pemberdayaan disabilitas dengan penyediaan fasilitas program pelatihan dan pengembangan sumber daya manusia, yang bersumber dari nilai manfaat wakaf uang, berupa program pelatihan kemampuan dan keterampilan dalam mempersiapkan para disabilitas siap kerja di sektor formal. Dan program pelatihan kewirausahaan untuk mempersiapkan para disabilitas siap kerja di sektor informal. Implikasi penelitian ini diharapkan akan memberikan manfaat bagi Nazhir wakaf uang dalam pendistribusian nilai manfaat wakaf uang, penyandang disabilitas di Indonesia, serta Lembaga Kesejahteraan Sosial dan Dinas Sosial yang bertugas dalam perlindungan dan pemberdayan disabilitas.

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