WAKAF PRODUKTIF PADA SPBU SYIRKAH AMANAH:TELAAH MANAJEMEN DAN HUKUM ISLAM

Abstract

This article discussed the productive waqf management model in the form of waqf assets converted into shares in order to run a productive business. The research method used is qualitative with a field research model and also performs content analysis with a sociological juridical approach. This article found that the management of productive waqf carried out by the Syirkah Amanah gas station is a form of developing waqf assets into an ideal productive waqf and can be a reference of its consistently applying the 4 main elements that must exist in the management of productive business; planning (al-takhthith), organizing (al-tanzim), leadership (al-qiyadah), and supervision (al-riqabah). From just vacant land and rice fields being leased, the management of which is not much, to a productive business with a yield of hundreds of millions of rupiah, so that it can independently finance the development and education of 2 male and female orphanages. In addition, the transitional form of the function of waqf property has referred to Islamic law, as well as positive, namely Law no. 41 of 2004 concerning waqf. The profit sharing model also refers to the law which requires 90% for social funds and only 10% for managers. Because the management is under the auspices of the Muhammadiyah association, it must also refer to the technical rules or regulations for the management of Muhammadiyah’s business charity. The existence of these rules does not conflict with the applicable laws and regulations, so they can be synergized.