Waqf Management Research Articles

The Role of Qawā’id Fiqhiyyah in Strengthening Waqf Law: A Review of Challenges and Solutions in Indonesia

The article addresses the various challenges that waqf (Islamic endowment) law faces in Indonesia. It specifically investigates how the application of Qawā'id Fiqhiyyah (principles of Islamic jurisprudence) can enhance waqf law considering obstacles such as public ignorance about waqf, inadequate legal frameworks, and the necessity for effective management strategies to improve the productivity of waqf assets. The aim of this research is to analyze how Qawā’id Fiqhiyyah can provide foundational support to enhance Waqf law, proposing viable solutions to existing issues. The novelty of this research lies in its integrative approach, which combines traditional Islamic legal principles with the contemporary challenges of waqf management. By focusing on Qawā'id Fiqhiyyah, the study proposes a framework that not only addresses legal and administrative issues but also highlights the cultural and social dimensions of waqf in Indonesia, an area that has not been extensively explored in existing literature. . The results of the research suggest that the application of Qawā'id Fiqhiyyah can provide practical solutions to the identified challenges in waqf law. The study outlines several strategies, including enhancing public education about waqf, improving legal frameworks, and fostering collaboration among various stakeholders such as government bodies, religious organizations, and the community. These strategies aim to create a more effective and sustainable waqf system in Indonesia, ultimately leading to increased productivity and a greater social impact of waqf assets

Sistem Pengelolaan dan Pengembangan Wakaf secara Produktif di Pondok Pesantren Al-Uswah Kuala Kabupaten Langkat: Studi Analisis Menurut Undang-Undang No. 41 Tahun 2004 tentang Wakaf

ABSTRACT The purpose of this study was to determine the productive waqf management and development system at the Al-Uswah Kuala Islamic Boarding School, Langkat Regency, and also to find out the forms of productive waqf management and development at the Al-Uswah Kuala Islamic Boarding School, Langkat Regency. This type of research includes empirical research with a qualitative approach. The subject of this study involved the Chairperson of the Al-Uswah Kuala Islamic Boarding School Foundation, Nazhir Waqf, and the Community, with a qualitative descriptive research analysis. The results of the research conducted show that the waqf management and development system productively at the Al-Uswah Kuala Islamic Boarding School, Langkat Regency is carried out by administering and collecting data on waqf assets, then recording them in a notarial deed so that they have permanent legal force, and carrying out maximum supervision so that the utilization Waqf assets are in accordance with their function and main objective, which is to develop Islamic education as a place to nurture true Muslims. Then, the productive management and development of waqf at the Al-Uswah Kuala Islamic Boarding School in Langkat Regency is carried out in two forms, namely the physical form in which waqf assets are developed by adding and constructing various buildings needed in the educational process at the institution. Apart from that, it is also being developed in the form of waqf management policies especially for the needs of the students, for example providing free tuition fees for orphans and high achieving students so as to help the Muslim community (santri's parents). While the form of waqf assets is distributed to the surrounding community in the form of donations such as groceries and so on at certain moments. So that the productive management and development of waqf assets is in accordance with Law no. 41 of 2004 concerning Waqf. Keywords: Management, Development, Productive Waqf.

Problems of Waqf Management in Indonesia: A Review of Positive Law

The implementation of waqf has been happening in many regions in Indonesia. The essence of waqf as a form of worship that brings great rewards and community welfare should be managed properly by professional nadzirs, not the other way around. Various problems have occurred in various regions, resulting in the management of waqf not maximizing and not achieving common goals. This research uses a normative juridical approach that is descriptive analytical by using various theories in legal science related to the process of implementing waqf within the framework of positive legal development in Indonesia. The problems of waqf management in Indonesia so far have been caused by the lack of socialization about waqf by a less aggressive government, waqf management and management that is not in accordance with the rules, limited human resources (nadzir) who meet the requirements and weak control systems in supervision to be less effective in its application in society. The problems that exist so far show that they arise from external factors, namely legal subjects who have not experienced limitations and sufficient knowledge in managing waqf properly and correctly according to the rules of law and Islamic religious law. For this reason, it is necessary to supervise the management of waqf by the government and society so that strict supervision is expected that waqf in Indonesia can be managed properly so that the results can be utilized to empower the quality of life of the people.

Strategy for Increasing the Accountability of Waqf Management in Islamic Religious Organizations

Objective –This study aims to determine the appropriate accountability conditions and strategies for increasing the accountability of Muslim religious endowment (waqf) institutions managed by religious organizations in North Sumatra, Indonesia.Design/Methodology –A qualitative descriptive research method is employed to identify strategies for improving the accountability of waqf management based on the results of in-depth interviews with source persons regarding the issue in North Sumatra.Results –Strategies are formulated to increase the accountability of waqf management. These consist of three approaches: synergy between regulators, the Indonesian Waqf Board, and waqf officers (nazirs); the implementation of waqf governance training for nazirs; and the establishment of an Indonesian waqf development master plan.Research limitations/implications – The scope of the research sample is confined to waqf management undertaken by religious organizations in North Sumatra, Indonesia. Further study needs to be conducted which considers other waqf organizations such as mosques, as well as the addition of research samples from other regions for comparison. The implication of this research is the need for additional resources that would be useful for the waqf development strategy in order to improve its accountability.Novelty/Originality – The novelty of this research is the comparison between waqf accountability and the management strategies of Nahdlatul Ulama (NU) and Muhammadiyah in North Sumatra. Previous research only considered accountability from the perspective of nazirs, whereas this study focuses on strategies to increase the accountability of waqf management of the Nahdlatul Ulama and Muhammadiyah Waqf Institutions in North Sumatra from the perspective of nazirs, students and regulators.

Cash Waqf Management for Education: Challenges, Solutions and Strategies

In Indonesia, the potential for funding educational initiatives through the empowerment of cash waqf is considerable, with estimates reaching up to IDR 120 trillion annually. As of March 2022, cash waqf collections amounted to IDR 1.4 trillion, a notable increase from the IDR 855 billion accumulated between 2018 and 2021. Despite this growth, cash waqf collections remain far below their potential, limiting their impact on educational empowerment. While various researchers have proposed strategies to address these obstacles, there is a paucity of research on an ideal model for empowering education through cash waqf in Indonesia. This study aims to develop a model for the empowerment of cash waqf specifically for educational programs in Indonesia. The research utilizes the Analytic Network Process (ANP) methodology, aided by Super Decision software, which is a decision-making method based on priority scales. The study conducts a synthesis analysis of problems, solutions, and strategies related to this issue. The findings indicate that both internal and external challenges affect the empowerment of cash waqf in education, with management being the primary concern. Relevant strategies include waqf policy enhancement, nazhir (waqf managers) training and empowerment, strengthening educational programs, and promoting cash waqf. An investment-based model, coupled with partnerships, scholarships, and educational initiatives, offers insights into the management of cash waqf, from collection processes to empowerment within the educational sector.

Pemahaman Masyarakat Pada Pelaksanaan Sertifikat Tanah Wakaf Dalam Kajian Manajemen Wakaf ( Studi Kasus Di Kantor Urusan Agama Sako Kota Palembang )

This research is entitled "Community's Understanding of the Implementation of Waqf Land Certificates in the Study of Waqf Management (Case Study at the Sako Religious Affairs Office, Palembang City)." Waqf is a form of worship whose practice will not be interrupted even after a person dies, namely waqf. For Muslims, the term waqf is certainly familiar. Waqf is often equated with almsgiving. The property usually donated is land. Waqf can be briefly defined as property donated in the way of Allah to be utilized by the public. This research was conducted at the Sako District Religious Affairs Office, Palembang City. In this research the author used a qualitative method with a descriptive approach. The author also used several data collection techniques, namely observation, interviews and documentation. The results of this research are that the level of public understanding regarding the implementation of waqf land certification still does not understand waqf land certification. The community has different views regarding waqf land certification. As for the implementation of waqf land certification in the KUA, Sako District, Palembang City, it has been carried out, but there is still a lack of public understanding of the obstacles related to financing waqf land certification, there are also other obstacles in carrying out waqf land certification, such as, the public still does not understand the flow of waqf land certification and lack of socialization from the Palembang city government.

Waqf Exchange in Four Mazhabs of Jurisprudence: A Case Study of Infrastructure Projects in Indonesia

The infrastructure development program planned by the Joko Widodo administration in several regions, especially in Purbalingga and Tegal, displaced several waqf lands. This study analyzes the process of waqf exchange in the project from the perspective of the four madhhabs. This research uses a comparative approach by comparing several opinions of the scholars of the fiqh schools of thought on waqf swaps on the same side and, at the same time, also explaining the different sides. What is interesting in the discussion is the solution offered by replacing the waqf land with other land, even though Waqf has a primary principle in its administration, namely, the principle of Waqf must remain eternal (ta'bid al-asl). The theory of benefit becomes an analytical tool for developing a mindset regarding waqf exchange. This research yields the following conclusions. First, waqf management can change according to the public interest as long as the purpose of the Waqf is still to the expectations of the Waqf. Second, waqf exchange is the best solution when there is no other way, as long as the replacement is at least the previous Waqf.

PROSPECTS AND PROBLEMS OF WAQF IN INDONESIA

The aim of this research is to describe the prospects and problems of waqf in Indonesia. This research uses descriptive qualitative methods. The research results show that Waqf in Indonesia has quite large potential, in 2022 there will be 440,512 points of waqf land in Indonesia with a total area of 57,263.69 hectares. If these assets are used productively, the potential is very large, around 19.4% of Indonesia's gross domestic product. Apart from that, the potential for cash waqf is estimated to reach 180 trillion rupiah per year. Apart from the great potential, there are problems with waqf in Indonesia, namely: Nadir's low understanding of waqf principles, law, management and Nadir's profession not yet being the main profession are the causes of the low quality of Nadir's waqf in Indonesia. Apart from that, Wakif's limited understanding of the concept, law and objectives of waqf is also part of the problems of waqf in Indonesia. Likewise, low public knowledge about waqf causes waqf assets in the community to not be managed well and productively. Waqf management in Indonesia tends to be traditional, the waqf certification process is complicated, coordination between institutions is weak, the use of waqf assets is not yet productive, government policies and supervision regarding the use of existing assets are not optimal, thus causing conflicts over waqf land.

Bibliometric Analysis On Istibdal Waqf

Istibdal waqf stands as a powerful tool in tackling underdevelopment issues by enabling the exchange of waqf properties for more beneficial assets. This process significantly contributes to societal welfare through its charitable and religious purposes. As an emerging field, conducting bibliometric studies to examine research trends and patterns related to istibdal waqf is vital. This study analyses worldwide research trends, publication growth, publishing outputs by country, themes of interest, and co-occurrences of author keywords related to istibdal waqf. This study conducted a comprehensive analysis of istibdal waqf using the Scopus database, Microsoft Excel, and VOSviewer 1.6.18. Relevant articles were identified through specific keywords and search strings. Statistical analysis was then applied to the data extracted from the Scopus database. The analysis revealed a steady increase in publishing outputs on istibdal waqf, with most publications originating from Malaysia, Indonesia, and Turkiye. While there was a slight decrease in 2023, the surge in 2022 marked significant growth. Co-occurrence analysis emphasised the strong association between "istibdal" and "waqf," indicating the importance of managing and utilising waqf assets through practices like istibdal. This study provides a comprehensive overview of the research trends in istibdal waqf, highlighting global publications on this emerging topic. The identified co-occurring keywords, such as "cash waqf" and "waqf land," provide a nuanced understanding of istibdal waqf and may be helpful for future scholars investigating under-researched areas. Future scholars can address other themes, such as managing waqf land in general, and expand the scope of research by utilising other databases. The identified trends and patterns can also serve as a reference for policymakers and practitioners engaged in waqf management and Islamic social finance.

Management of Zakat, Infaq, Shadaqah, and Waqf (Ziswaf) in Pondok Modern Muhammadiyah Pakusari

Islamic boarding schools are institutions that have two functions at once, namely educational functions and social functions. The educational function can be seen from the role of pesantren in organizing education for the community. The social function can be seen from social activities in the form of managing philanthropic funds from the community in the form of zakat, infaq, shadaqah, and waqf funds from the community. One of the boarding schools that has the potential to receive zakat, infaq, shadaqah, and waqf funds from the community is Pondok Modern Muhammadiyah Pakusari. This research aims to find out how the management of Zakat, Infaq, Shadaqah, and Waqf (ZISWAF) funds at Pondok Modern Muhammadiyah Pakusari. In addition, the research is intended to find out how the role of Pondok Modern Muhammadiyah Pakusari in fostering public awareness in channeling their generosity through pesantren in the form of payment of ZISWAF funds. This research is a field research using qualitative research methods. The results of this study indicate that the management and ZISWAF at Pondok Modern Muhammadiyah Pakusari are still conventional. There is no special Amil Zakat Institution (LAZ), so the management of zakat, infaq, shadaqah, and waqf funds is not optimal. Therefore, there needs to be a rearrangement in managing philanthropic funds in the form of zakat, infaq, shadaqah, and waqf funds at Pondok Modern Muhammadiyah Pakusari.

The Implementation of Waqf Law within the Framework of Indonesia's Legal State: An Analysis of Pancasila Values

This study aims to explore the preservation of waqf in Indonesia, which plays a crucial role in supporting social welfare and community development, while considering Pancasila as the state ideology. The research seeks to analyze how Islamic legal principles are integrated into waqf preservation in relation to Pancasila values and to understand the interaction between these two value systems within the national legal framework. The study employs a qualitative analysis method with a literature review approach. Data is gathered through an examination of relevant laws and government regulations, as well as fatwas and guidelines concerning waqf and pancasila. The analysis focuses on evaluating the connection between Islamic principles related to waqf preservation and the implementation of Pancasila values within the Indonesian legal system. The research aims to identify and explain the relationship between Islamic legal principles regarding waqf and Pancasila values and to assess how Pancasila values support and enhance the preservation of waqf in Indonesia. The findings reveal that Pancasila values, particularly the principles of social justice and humanity, align with Islamic principles in the preservation of waqf. Pancasila serves as an ethical framework that supports fair and transparent waqf implementation, ensuring that waqf not only complies with Islamic law but also contributes to sustainable social welfare. The study also identifies that integrating Islamic principles with Pancasila values in waqf management can improve the effectiveness of waqf preservation and strengthen the legal and social foundation in Indonesia.

PENGELOLAAN WAKAF SEBAGAI SARANA PENINGKATAN STRATEGI EKONOMI UMAT

Waqf is one of the instruments in the sharia economy that has the potential to improve the welfare of the community. As an economic instrument waqf also plays a role to support various productive activities and redistribution of welfare to underprivileged communities and play a role in the development of the social, economic, and cultural life of the community. Also, in Islam waqf becomes a more expensive instrument to invite its managers to have an entrepreneurial spirit where waqf assets as capital and the result of the management of waqf property is used for the economic development of the community. This study aims to find out how waqf management strategy and how the role of waqf in improving the economy of the people. The study methodology used is the qualitative method. The results obtained in this study that the strategy in its management such as determining the standard of professionalism nazir because nazir has an important role in the management of waqf. Counseling the community so that the community better understands waqf is not only limited to waqf inanimate objects. Issued a law that discusses in full waqf both in terms of procurement, management, and distribution of the results of the management of the waqf so that the waqf can be a means of improving the economy of the people. And the establishment of a professional national waqf institution that is ready to supervise every development of waqf. Waqf has a role in strengthening brotherhood in the community as well as in the development of social life, economy, and culture of the community. Wakaf also serves as an instrument of public finance shari'ah which has great potential in generating financing for the State, improving the welfare of people, developing social, economic, and cultural activities of Islamic society.

Pemerkasaan Strategi Institusi Wakaf dalam Mengurangkan Bebanan Ekonomi Masyarakat Akibat Covid-19

The transmission of the Covid-19 epidemic since late 2019 has caused widespread confusion due to its rapid infection rate and alarming death toll. This situation has led to significant changes in the lives of many, resulting in numerous individuals losing their sources of income due to layoffs and being unable to sustain their usual economic activities. The economic system has also been challenged, leading to a decline in various industrial sectors. Additionally, the rate of social problems has increased due to the emotional stress caused by financial difficulties. Given this complex situation, it is crucial to address these issues effectively and holistically through an Islamic economic system, particularly focusing on the waqf mechanism as a key tool to stabilize the economy during periods of financial uncertainty caused by pandemics. This study aims to examine the success of both historical and contemporary waqf institutions in addressing economic challenges. Furthermore, it investigates the strategies employed by waqf institutions to mitigate the economic burdens on society due to Covid-19 in Malaysia. The methodology of this study employs qualitative methods, with secondary data collection serving as the primary reference material. The data is then analyzed using content analysis. The results clearly indicate that the successes of past and present waqf institutions should serve as models to enhance the management of waqf in Malaysia. Additionally, the strategies of waqf institutions help alleviate the economic burdens imposed by Covid-19.

The Implementation of Socioeconomic Well-Being of Waqf and Properties in Muhammadiyah Regional Board Yogyakarta

Waqf is one of the financial instruments that can improve the socioeconomic status of Ummah. However, the number of waqf assets exceeds expectations due to a lack of proper management. The socioeconomic well-being of the Ummah is among the core principles of waqf management in the form of accountability and transparency. This study aims to unveil the implementation of the Socioeconomic well-being of Waqf Board Management, taking the case of the Muhammadiyah Waqf Council in Yogyakarta, Indonesia. This research employs descriptive analysis through structured interviews, passive participation observation, and documentation. The study found that the principles of socio-economics well-being have been implemented by the Waqf Board Management of Muhammadiyah Yogyakarta in the form of accountability, including compliance and Integrity, Administration, Programs, Practice, and Finance. The principle of transparency includes the level of openness in the delivery of public services, ease of understanding of the rules and procedures for providing services, and the availability of information on various fields of public administration. This paper implies the massive policy direction of Waqf Board Management among the Muhammadiyah Organization in Indonesia, which is the second largest Muslim organization in the country, to ameliorate the way of implementing the socio-economics of waqf management.

AKUNTABILITAS PENGELOLAAN WAKAF PADA BAITUL MAAL HIDAYATULLAH PROVINSI BENGKULU

Accountability is important for a waqf management institution. There arevarious ways an institution can demonstrate accountability. This study aims to describethe practice of the accountability of waqf management at Baitul Maal HidayatullahBengkulu. This type of research is a qualitative research with descriptive qualitativeresearch type. This study focuses on 5 accountability mechanisms, namely reportingand disclosure, performance appraisal and evaluation, participation, self-regulation andsocial auditing.The results show that in reporting and disclosure, the financial statements ofwaqf use PSAK 109 and are consolidated with the central Baitul Maal Hidayatullah,data recording of waqf assets in the form of immovable assets is submitted to thedepartment of waqf assets and reports are submitted through various media. In theperformance appraisal and evaluation accountability mechanism, Baitul MaalHidayatullah carries out an evaluation once a month and uses Key PerformanceIndicators as performance appraisal indicators. In the participatory accountabilitymechanism, Baitul Maal Hidayatullah management publishes program plans throughvarious media, involves observers in the implementation of the waqf program, involvesall administrators in institutional decision making. In the self-regulation accountabilitymechanism, the Baitul Maal Hidayatullah administrators provide rewards andpunishments to improve the performance of the management and consult with theRegional Leadership Council and the central Baitul Maal Hidayatullah in resolving waqfproblems. In the social audit accountability mechanism, the management of Baitul MaalHidayatullah provides special media for community aspirations, plays a role in helpingsocial problems and is already responsible for the waqf mandated by the supervisor.

Implementation of Mukhabarah in Productive Waqf Management to Improve Social Welfare in Bireuen

This research examines the implementation of mukhabarah in the management of productive waqf to improve social welfare in Bireuen. Mukhabarah, as a profit-sharing system in agriculture, allows cooperation between nadzir (waqf managers) and cultivators to manage waqf land productively. The research results show that mukhabarah can increase land productivity, cultivator income, and the quality of life of the community. The social impacts of this system include reducing unemployment, increasing agricultural skills, and strengthening social ties. However, the implementation of mukhabarah faces challenges such as a lack of understanding and skills of nadzir, unsupportive regulations, and limited access to capital and technology. The role of the government and Islamic financial institutions is very important in supporting and overcoming these challenges. By increasing the capacity of nadzir and cultivators, developing supportive regulations, facilitating access to capital and technology, infrastructure and market support, as well as collaboration between stakeholders, it is hoped that the implementation of mukhabarah can run more effectively and provide optimal benefits for community welfare.

DIMENSI ASET WAKAF SENI KANDUNGAN MEDIA DIGITAL

Waqf management institutions in Malaysia provide various options for Muslims to endow waqf, including in the form of artistic assets. However, the waqf of digital media content art has not yet been clearly defined in its dimensions as an asset. Therefore, the objective of this study is to analyse the dimensions of artistic waqf from the perspective of digital media content. This qualitative study employs a systematic literature review (SLR) research design, where, through the screening process, 6 articles were used as the basis for analysis using ATLAS.ti. The study found that the waqf assets of digital media content art have five dimensions, namely (1) asset value, (2) content, (3) content format, (4) ownership, and (5) asset longevity. In conclusion, clarifying the definition of the dimensions of artistic waqf in digital media content is essential to provide significant benefits in attracting public interest in endowing their artistic assets and subsequently enhancing the nation's waqf fund.

Analisis Manajemen Risiko Pengelolaan Wakaf Pada Kantor Urusan Agama Kecamatan Payakumbuh Timur (Studi Pengelolaan Wakaf Tanah)

The main problem in this research is the source of risk that occurs in the management of waqf at the East Payakumbuh District Religious Affairs Office. The type of research that the author uses is field research with a qualitative approach research method. Data collection techniques through interviews and documentation. Meanwhile, the data analysis technique is by reducing data, presenting data and drawing conclusions. The results of this research show that there are 13 risks faced in the management of land waqf in the KUA of East Payakumbuh District and the form of control by conducting outreach to the wakif so that the wakif understands land waqf, holding meetings between the Head of the KUA of East Payakumbuh District and his Deputy. East Payakumbuh District KUA recommends to the wakif that the documents be completed. and the KUA takes the documentation at the time of the waqf pledge, keeps the documentation so that it is not lost and the KUA also advises the wakif to make a land certificate to the land institution so that the waqf land can be donated.

WAKAF DIGITAL DI MALAYSIA: ANALISIS PERUNDANGAN DAN CABARAN SEMASA

Digital waqf is one way to donate money for worship purposes via internet platforms based on the concept of waqf in Islam, which means dedicating property or assets to Allah. Digital waqf has a lot of potential for developing the Muslim community, but it is not without facing some legal issues and challenges in Malaysia. This study examines the legal status of digital waqf in Malaysia. It identifies current issues and challenges arising from the non-uniformity of waqf laws across the states, the uncertainty of the legal status of waqf, the ambiguity of the legal status of digital waqf, the absence of adequate verification of digital waqf, and the inefficiency in the administration and management of both waqf and digital waqf. This study uses qualitative methods with literature review methods for the data collection. Data from various sources, including journals, books, and online data related to the digital waqf in Malaysia, were analysed using content, inductive, and deductive analysis. This study found that the issues and challenges hinder the potential and impact of digital waqf and immediate and effective solutions are required to improve the situation. The study suggests several solutions, such as harmonising waqf laws according to the states, clarifying the legal status of digital waqf, improving digital waqf authentication, enhancing the administration and management of digital waqf, using crowdfunding platforms to raise digital waqf funds, using mobile applications to facilitate digital waqf, and using blockchain systems to increase the security and transparency of digital waqf. This study concludes that immediate action is needed to formulate sustainable policies and laws to overcome the challenges and enhance digital waqf’s governance and efficient management.

WAKAF BERTEMPOH (MUAQQAT) SATU CADANGAN PENGIKTIRAFAN, PENGUKURAN DAN PENDEDAHAN DALAM PENYATA KEWANGAN

Waqf is one of the important instruments in Muslims economic development. Through waqf, long-term assets that generate income flows can be created and preserved. These assets clearly assist in the generation and creation of wealth. Waqf has the potential to play a significant role in poverty eradication by focusing its benefits on the poor. Most Malaysian states, as indicated in the State Administration of Islamic Law Enactment and the State Waqf Enactment, impose only on perpetuity property based on the Shafiiy school of law. However, there are certain states allowed the implementation of temporary waqf such as Johor, Terengganu, Federal Territory of Kuala Lumpur, and Sarawak. Thus, the purpose of this article is to investigate the barriers to the implementation of temperory waqf in Malaysia, as well as the financial recording. This paper also provides recommendations in the recognition, measurement and disclosure for wakafmuaqqat in the financial statements. This paper has conducted inductive and deductive methods. In this qualitative research, data has been collected by using library research, observations, and interview with some respondents related to wakaf such as Deputy Executive of State Waqf in Selangor and Waqf Manager in Yayasan Canselor University Kebangsaan Malaysia. The result of this paper shows that there are problems in terms of legislation obstacles, lack of expert manpower in managing waqf, and problem of Baitulmals administration that is inefficient and unsystematic. This paper also gives some recommendations in the recognition, measurement and disclosure for temperory waqf in the financial statements.