ZAWA: Management of Zakat and Waqf Journal

Management of Movable Waqf Assets: A Study of Religious Institutions

Fadila Rahmadani — 2026-06-30

This research is motivated by the importance of professional management of movable waqf assets, such as ambulances, in order to ensure that they continue to serve their intended purpose (ta’bid al-manfa’ah). Although the ambulances at the Istiqamah Mosque have provided extensive social services, there are still administrative challenges regarding their legal status and the sustainability of their operational costs. This study aims to analyse the implementation of management functions and compliance with waqf regulations. The study employs a qualitative method using a case study design. Data were collected through observation, documentation and in-depth interviews with mosque administrators (nazir) and representatives of the waqf donors. Data analysis followed the Miles and Huberman model. The results of the analysis show that, firstly, management has implemented the planning, organizing, actuating, and controlling framework in practice, but has not yet optimised it in terms of long-term maintenance budget planning. Secondly, from a positive law perspective, the management has not yet complied with the provisions of Article 10 of Law No. 41 of 2004 and Article 17 of Government Regulation No. 42 of 2006, as the assets have not been officially registered and do not yet have a Deed of Waqf. Thirdly, the main constraints are the reliance of operational costs on public donations and the Nazhir’s lack of understanding of the administrative procedures governing movable waqf assets. This study recommends the need for competency certification for Nazhirs and the acceleration of asset legalisation to ensure the legal security of the waqf.

Cash Waqf in Islamic Economy: Conceptual Analysis, Regulation and Empowerment Potential

Azhar Jaafar — 2026-06-30

Waqf holds significant potential as an instrument for social and economic empowerment within the Islamic economic system. One of its evolving forms is cash waqf, which offers substantial opportunities when managed with integrity and professionalism. This study aims to examine the concept of cash waqf, including its definition, pillars, conditions, legal foundations, and utilization in religious and social contexts. The research employs a qualitative method with a literature study approach, drawing upon primary sources such as the Quran, Hadith, scholarly opinions, and state regulations governing waqf. Findings indicate that cash waqf can be productively utilized in education, religious infrastructure development, and healthcare services. Management is carried out by nazhir through transparent and accountable systems supported by Islamic financial institutions. The implications highlight the importance of optimizing cash waqf management as a means of socio-religious empowerment and strengthening the economic welfare of the Muslim community.

Green Waqf: A Pathway to Achieving Climate Action and Sustainable Development Goals (SDGs)

Rozi Andrini — 2026-06-30

This study maps the intellectual landscape of Green Waqf research and identifies its dominant themes and future directions for climate action and sustainable development. Employing a thematic literature review across major academic databases, the research synthesizes scholarly publications to examine the evolution and governance challenges of Green Waqf scholarship. The findings reveal four thematic clusters waqf asset management, Islamic finance instruments, environmental sustainability, and institutional governance. Green Waqf scholarship has evolved from fragmented conceptual discussions toward more empirically grounded research, yet significant gaps persist in empirical validation and governance frameworks. The study argues that Green Waqf represents a promising yet institutionally contested pathway for integrating Islamic philanthropy into climate action, constrained by regulatory fragmentation, limited professional capacity, transparency deficits, and inadequate policy integration. The findings offer policy-relevant insights for strengthening Islamic philanthropy’s role in climate action and sustainable development.

Cash Waqf-Based Community Empowerment in Indonesia: An Islamic Social Finance Perspective

M. Hidayat Ediz — 2026-06-30

Cash waqf is a strategic instrument of Islamic social finance with considerable potential to promote community empowerment and enhance social welfare in Indonesia. This study aims to analyze the role of cash waqf in community empowerment through its management mechanism and implementation across various sectors. This study employed a qualitative method using a content analysis approach to examine laws and regulations, scholarly literature, and relevant documents on cash waqf in Indonesia. The findings indicate that cash waqf is managed through Islamic Financial Institutions Receiving Cash Waqf (LKS-PWU), while nazhirs are responsible for developing waqf funds productively without reducing their principal value. The returns generated from the management of cash waqf are allocated to community empowerment initiatives in the education, healthcare, social, and economic sectors, including qard al-hasan-based financing for microenterprises. The study implies that strengthening the governance of cash waqf and enhancing collaboration between nazhirs and Islamic financial institutions can maximize the contribution of cash waqf to sustainable community empowerment and social welfare in Indonesia.

Reassessing Thamaniyyah in Islamic Monetary Jurisprudence: Implications of Paper Currency for Zakat and Waqf Management

Nahid Ayad — 2026-06-30

The transformation of monetary systems from gold and silver to fiat and digital currencies has generated significant challenges for contemporary Islamic jurisprudence. Central to these debates is the concept of thamaniyyah (moneyness), which determines the legal status of money and the application of rulings related to riba, Sarf, zakat, debts, and financial obligations. Scholars continue to disagree on whether thamaniyyah is a legally effective cause (ʿillah sharʿiyyah) or a customary attribute (wasf ʿurfi) arising from social acceptance and economic practice. Using a qualitative doctrinal methodology that combines analytical, comparative, and maqasid-oriented approaches, this study examines classical juristic writings, works of usul al-fiqh, contemporary Islamic finance literature, and fiqh academy resolutions. The findings show that classical scholarship supports both interpretations: some jurists treated thamaniyyah as an operative cause for extending monetary rulings, while others emphasized custom, public acceptance, and institutional recognition. The study argues that thamaniyyah is best understood as a custom-based legal attribute that originates in social and economic recognition but acquires binding legal consequences within the Shariʿah framework. This interpretation preserves doctrinal continuity while enabling Islamic law to address fiat money, inflation, digital currencies, and future monetary transformations.

Community Understanding and Local Practices of Infaq, Sadaqah and Waqf Management

Nora Putri — 2026-06-30

Infaq, sadaqah, and waqf are Islamic social finance instruments that have distinct legal characteristics and management mechanisms. However, in community-level practice, these three instruments are still often understood and managed in a uniform manner, which has the potential to cause inconsistencies in fund management, particularly with regard to waqf. The purpose of this study is to analyze the public’s understanding of infaq, sadaqah, and waqf; to examine the management of Islamic social funds; and to identify the factors that influence this understanding. This study employs a qualitative approach using a case study design. Primary data were collected through interviews with 10 active congregants, community leaders, and religious figures, and their validity was verified through source triangulation. Data analysis followed the Miles and Huberman model, which includes reduction, presentation, and drawing conclusions. The results of the study show that most informants still equate infaq, sadaqah, and waqf as forms of charity without understanding the differences in their legal principles and management. This perception is reinforced by fundraising and distribution practices that do not clearly distinguish between the various instruments, and is influenced by low levels of Islamic social financial literacy, limited education on muamalah fiqh, and strong local philanthropic traditions. The conclusions and implications of this study emphasize the importance of technical education on waqf contracts and the strengthening of management so that waqf can function productively in accordance with Sharia.

Islamic Economic Development Model Based on Waqf Institutions in Minority Communities

Sukree Langputeh — 2026-06-30

The economic development of Muslim minority communities faces ongoing challenges, including limited access to business capital, weak Islamic economic institutions, and the underutilisation of waqf assets as a tool for empowerment. A promising alternative is the establishment of waqf-based institutions that integrate the principles of ta’awun (mutual assistance), justice, and sustainability within the Islamic economy. This study aims to formulate a model of Islamic economic development through waqf institutions as instruments of empowerment for Muslim communities. Using a qualitative case study approach, data were collected through in-depth interviews, field observations, documentation, and analysis of institutional documents. Data analysis employed an interactive model comprising data reduction, data presentation, and drawing of conclusions. The research findings indicate that the economic development model of waqf institutions is structured around five key components: i) the management of productive waqf funds, ii) the implementation of a Sharia-compliant cooperative system, iii) the empowerment of members’ micro-enterprises, iv) the strengthening of Islamic economic education, and v) transparent institutional governance. This model improves access to Sharia-based financing, expands entrepreneurial opportunities, strengthens social solidarity, and promotes sustainable economic growth. This study contributes to the scientific literature on the optimisation of productive waqf through an institutional framework as a replicable model of Islamic economic development for Muslim minority communities worldwide.