Title: Istibdal Management of Waqf Assets
Author: Nur Rachmat Arifin
Item Type : Thesis (Thesis)
Affiliations: Master of Management Science Study Program, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
Indonesia as a country with the largest Muslim majority population in the world and has a very large waqf potential, with the amount of waqf land in Indonesia reaching 4,359,443,170.00 square meters, but the realization of waqf funds is still relatively low, illustration of waqf funds in 2016, as many as 75% of waqf assets are still used for mosques or prayer rooms, 14% for education, 5% for funerals and 6% for other uses, basically the use of waqf assets is still focused on less productive sectors, and the large number of waqf assets that cannot be maximized, so it is necessary to use a way to adjust and optimize the waqf assets through the application of Istibdal on waqf assets, this study aims to formulate a role model for the government, especially the Ministry of Religion and BWI in the application of Istibdal waqf assets through waqf institutions, analysis of the Istibdal law used. This research method uses a descriptive qualitative method with a case study approach, namely describing a situation viewed from a social perspective, the data collection techniques in this research are interviews and documentation which are then analyzed using Islamic legal provisions.
Keywords: Waqf, Istibdal Management, LAZNAS Yatim Mandiri and Waqf and Property Council