WAQF MANAGEMENT IN WAQF INSTITUTIONS THAT HAVE NOT BEEN REGISTERED TO THE POSITIVE LAW AND ISLAMIC LAW PERSPECTIVE

Abstract

Tarbiyatul Mukmin Foundation as a legal entity waqf nazhir has a central role in waqf asset management. The problem lies in the lack of management of waqf assets at the Tarbiyatul Mukmin Pabelan Magelang Foundation, where several cash waqf assets have not been properly recorded. The aim of this research is to determine the practice of waqf management at the Tarbiyatul Mukmin Pabelan Magelang foundation and its inconsistency with applicable laws in Indonesia. This research method uses a qualitative descriptive approach. Qualitative Research is a research procedure that produces descriptive data in the form of written and spoken words from people and observable behavior. Data collection techniques use interviews and documentation. The results of this research: Waqf management at the Tarbiyatul Mukmin Pabelan Magelang Foundation shows that there are efforts in planning, organizing, implementing, monitoring and evaluating. The results of this research are; management is still carried out in a traditional and conservative manner, with several aspects such as special planning and special organization not yet fully implemented. Evaluations are carried out regularly and there is an increase in waqf assets, but there is no fully integrated management system. There are several discrepancies in waqf management, especially related to the administration and registration of waqf land. Some waqf land has not been officially registered with the Ministry of Religion and the National Land Agency. Apart from that, nazhir have not registered themselves as cash waqf nazhir with the Indonesian Waqf Board (BWI), and the administration of waqf assets is still not properly centralized.