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Contact Name
Nurka'ib
Contact Email
awqaf@bwi.go.id
Phone
+622187799232
Journal Mail Official
awqaf@bwi.go.id
Editorial Address
Gedung Bayt Al-Qur'an Lt. 2 Jalan Pintu Utama TMII, Jakarta 13560
Location
Unknown,
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INDONESIA
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Published by Badan Wakaf Indonesia
ISSN : 20850824     EISSN : 2654377x     DOI : -
Core Subject : 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.
Articles 143 Documents
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

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