Indonesia Conference Directory

waqf is one of the financial instruments in Islamic economics used in the time of the Prophet. The waqf assets currently managed still revolve around land assets, mosques, madrasah or Islamic boarding schools and funerals.The implementation of most waqf institutions does not have good waqf asset management, causing manipulation of waqf asset availability or loss of waqf assets. Therefore, research problem formulation are (1) to analyze the mapping of waqf assets in waqf institutions in Indonesia, (2) to analyze the review of government rules and legislation on the implementation of waqf asset management in waqf institutions in Indonesia. research methods using qualitative methods with descriptive analysis approach. The results showed that the types of waqf assets managed were 78% of waqf institutions managing fixed assets, 68% managing waqf assets in the form of money and 33% managing non-fixed assets. Waqf asset management in terms of statutory rules explained that that 89% of waqf institutions have made an inventory of waqf assets, 44% have legalized assets waqf through waqf pledges, and 78% have assessed waqf assets through independent institutions. The waqf asset optimization activities are carried out through the receipt of waqf assets in the form of money.