Model Aplikasi Pengelolaan Wakaf Pada Lembaga Amil Zakat Al Ihsan (Lazis) di Surakarta

Abstract

This study aimed to evaluate the waqf management model at the Institute Amil Zakat (LAZIS) Al Ihsan Surakarta. The method used is qualitative analysis using the approach of Miles and Huberman, namely reducing the data, present the data, and draw conclusions. The analysis showed the Institute Amil Zakat (LAZIS) Al Ihsan Surakarta not apply waqf management model as stipulated in Act Number 41 Year 2004 on Waqf. Management is focused on financing the development of waqf Development and Education Building Aitam Indonesia as the commencement of cash waqf purposes. Financial reporting model using accounting guidelines prescribed by the Zakat Management Organisation (OPZ) because there is no accounting standard on waqf. The Government has prepared Statement of Financial Accounting Standards (SFAS) No. 109: Accounting for Zakat, Infaq and Alms that guide in the preparation of financial statements zakat, infaq, and alms. However, this standard does not yet include the treatment and reporting of waqf. It is therefore a challenge for the competent institutions in particular Indonesian Institute of Accountants (IAI) to issue accounting standards regarding waqf.