تحليل استراتيجيات تطوير ممارسات الوقف بالنقود في مؤسسة الوقف المحمدية في مدينة ماجيلانج

Abstract

Waqf are often associated with inanimate objects like land, houses, motorcycles, cars, and so on. As times evolve, there is now a form of waqf that is mobile, namely money. There are cash waqf and also waqf through money. The two cannot be equated. Because this form of waqf is still relatively new, many in society are still uncertain about the validity of waqf practices through financial institutions. The Waqf Empowerment Council of Muhammadiyah in Magelang Regency is one institution that accepts and manages waqf through money. In practice, the writer found shortcomings in the centralized recording and data collection of waqifs. The law governing waqf emphasizes the importance of recording each waqif and the amount donated to strengthen the status of the waqf and to increase public interest in waqf. The Muhammadiyah waqf institution forms a committee to raise waqf funds and record waqif, but this data only stops at the local committee level without centralized compilation, leading to potential loss of waqifs data and other administrative challenges. This research uses a qualitative research method, with a descriptive analysis approach, by taking legal provisions from Islamic Sharia or fiqh and Indonesian Republic laws, then conducting analysis. In data collection, researchers use observation, interviews, and documentation as data collection techniques. The research results show that the practice of waqf through money in terms of procedures and management has been done well. However, there are some shortcomings that need attention, such as centralizing activities and data collection for money endowments. Efforts are needed to unify perceptions and centralize data collection to improve the efficiency and effectiveness of waqf management. Certification activities for money waqf must comply with applicable laws.