Management of Movable Waqf Assets: A Study of Religious Institutions

2026-06-19T12:39:37+07:00

This research is driven by the critical need for professional management of movable waqf assets, specifically ambulances, to ensure perpetual benefit (ta’bid al-manfa’ah). Although the ambulance at Mosque has provided extensive social services, its administration faces significant challenges regarding legal standing and operational funding sustainability. The objective is to analyze the implementation of management functions and compliance with waqf regulations. This method using a qualitative with case study approach. Data were collected through observation, documentation, and in-depth interviews with mosque officials (nazir) and representatives of donors (wakif). Data analysis followed the Miles and Huberman model. The results indicate that; first, the management has practically applied the elements of Planning, Organizing, Actuating, and Controlling (POAC), yet remains suboptimal in long-term maintenance budget planning. Second, from a positive law perspective, the management has not complied with Article 10 of Law No. 41 of 2004 and Article 17 of Government Regulation No. 42 of 2006, as the asset is not officially registered and lacks a Waqf Pledge Deed (AIW). Third, the primary inhibiting factors include reliance on voluntary public donations for operational costs and the Nazhir’s limited understanding of administrative procedures. This study recommends the necessity of competency certification for Nazhir and the acceleration of asset legalization to ensure the legal security of the waqf.

ZAWA: Management of Zakat and Waqf Journal

Management of Movable Waqf Assets: A Study of Religious Institutions