MANAGEMENT AND DEVELOPMENT OF PRODUCTIVE WAQF FOR ISLAMIC BOARDING SCHOOLS IN KAMPAR REGENCY

Management and Development of Productive …..


INTRODUCTION
Pesantren (Islamic boarding schools) is one of the most essential elements in the history of Indonesia's development and nation-building from the past until today.The uniqueness of Islamic education in a traditional manner, which serves as the foundation for the establishment of pesantren, dates back to the introduction of Islam to the archipelago.
According to Abdurrahman (2020), Syeik Maulana Malik Ibrahim, also known as Sunan Gresik, played a fundamental role in the establishment of pesantren on Indonesian soil during the 14 th century AD.In the context of the independence struggle, as stated by Amir (2020), pesantren played a prominent role in leading and mobilizing its community members and the general public to resist colonialism in the Indonesian archipelago.
According to Solichin (2012), initially, the establishment of Islamic boarding schools (Pondok Pesantren) was inspired by a strong sense of religious devotion, social cohesion, and cooperation among all layers of society.They contributed assets such as waqf (endowment) land, building materials, food supplies, and even intellectual contributions and labor.The respect that the community showed towards the kyai (religious leaders) as role models added color and significance, as the entire community came together to be involved in the process of establishing the Islamic boarding schools.
As time progressed and modernization set in, there was a shift in the mindset and thinking of some parts of society towards individualism, consumerism, and materialism.This change in mindset, coupled with limited government assistance for the operational and developmental needs of the Islamic boarding schools, led the administrators to seek alternative sources of funding to ensure the sustainability of the Islamic boarding schools (Toha & Habibah, 2023).
Although Islamic boarding schools (Pondok Pesantren) have a noble mission to spread faith, knowledge, piety, and instill good morals in their students, the limitation of funds often becomes one of the obstacles in fulfilling this mission (Toha et al., 2021).Based on statistical data from the Ministry of Religious Affairs of the Republic of Indonesia, there are currently 27,722 Islamic boarding schools across all provinces in Indonesia, with a total of 4,175,531 students (santri).Surely, this is a substantial number that requires a significant amount of funding to support the sustainability of these Islamic boarding schools.
Management and Development of Productive ….. 397 However, many of these Islamic boarding schools still struggle to gather sufficient funds to support their activities.This can be attributed to various factors such as remote locations, limited number of students, or lack of available resources.Therefore, managing and developing productive waqf (endowment) can be one of the solutions to overcome the financial limitations experienced by these Islamic boarding schools.By appropriately managing and developing productive waqf, these institutions can optimize their resources to achieve their desired goals, which is to provide the utmost benefit to the community (Jurnal et al., 2020).
In the history of the Islamic community, Waqf (endowment) plays a very important role in various aspects of life.Besides having a spiritual dimension, waqf is a doctrine that emphasizes economic and social welfare aspects (Itang, 2017).Similarly, Setyorini (2022) states that the empowerment of waqf has been used for various purposes, such as the construction of Masjid Quba and Masjid Nabawi during the time of Prophet Muhammad, PBUH, and followed by his companions Abu Bakar, Umar, Uthman, Ali, Thalhah, and others in the form of endowments of fertile gardens, wells, and others, all dedicated to the welfare of the community.According to Wardani (2013), along with the rapid development of waqf management and empowerment, in the period after Prophet Muhammad, PBUH, waqf was managed under the auspices of Baitul Maal (treasury) not only for the economic empowerment of the community but also for the prosperity and welfare of the state.

According to the Islamic Community Development Department of the Ministry of
Religious Affairs of the Republic of Indonesia and the Waqf Information System Data (2022), Indonesia has 56,423.10hectares of waqf land spread across more than 432,000 locations.Meanwhile, the potential of waqf money, according to the Indonesian Waqf Board (2021), amounts to Rp. 180 trillion.
The significant difference between the potential and realization of Waqf in Indonesia, according to the Waqf Information System (Siwak, 2022), is due to the current utilization of waqf land, which is largely focused on worship-related aspects such as mosques (43.67%) and prayer rooms (27.93%), educational aspects such as schools (10.75%) and Islamic boarding schools (4.02%), and social aspects such as graves (4.36%) and other social purposes (9.27%).According to data from the Indonesian Waqf Board (Bwi, 2021), the realization of waqf in 2021 reached IDR 831.34 billion, while the potential waqf could reach up to IDR 180 trillion.Specifically, according to the Waqf Information System (Siwak, 2022), waqf land in Kampar Regency covers an area of 196.5 hectares.Furthermore, according to the Ministry of Religious Affairs (Siwak, 2022), Kampar Regency has the highest number of Islamic boarding schools (Pesantren) in Riau Province, accounting for 19.31%.
Looking at the development of waqf and the reality of utilizing waqf assets, waqf for the Islamic community cannot be separated from its role in religious and educational aspects.
In developing the capacity and quality of religious and educational activities, the Islamic community requires not only mosques and prayer rooms but also larger spaces for the development and practice of Islamic values, such as Majlis Taklim (religious study groups), educational institutions, and Islamic boarding schools (MA.Aulia, 2008).
Waqf serves as both an instrument and a pillar of philanthropy.According to Hadyantari (2018, p. 18), a paradigm shift towards productive waqf management will have a greater impact on improving the welfare of the community and can be felt sustainably.The success of productive waqf management is expected to become the main vehicle for enhancing the welfare of the community (Yakubu & Isbahi, 2022).
Waqf is an integral part of the dynamics of Islamic boarding schools.The majority of assets owned and developed by boarding schools are waqf assets, making productive waqf an option for boarding schools to ensure that their assets move dynamically and can generate ongoing benefits from the waqf (Azmi et al., 2021).Productive waqf assets of boarding schools not only support their sustainability and well-being but also contribute to the socioeconomic development of their surrounding communities (Harahap & Yus, 2022). Jami

RESEARCH METHOD
This research is a field study conducted through data collection methods such as observation, interviews, and Focus Group Discussions (FGD).The approach used in this research is qualitative descriptive, and data analysis was conducted using the Qualitative Data Analysis (QDA) approach with the assistance of NVivo 12 Plus software.The qualitative approach was chosen to obtain in-depth data and examine various natural aspects related to the management and development of productive waqf.
Meanwhile, the descriptive approach was used to present and interpret the management and development of productive waqf, as well as to answer the research questions proposed in this study.

RESULTS AND DISCUSSION
Human Resources (HR), for Yayasan Wakaf Al-Ihsan Riau, is the most valuable asset for the organization's growth.HR management ensures that the institution has the right, trained, and motivated workforce to achieve its vision.HR management also plays a crucial role in shaping the organizational culture and work ethic.HR management includes building good working relationships, ensuring effective communication between leadership and employees, and ensuring fairness and appropriateness in decision-making processes.
As an effort to build self-sufficiency and create added value, as well as greater social and economic benefits, Yayasan Wakaf Al-Ihsan Riau utilizes and optimizes its waqf assets for various educational and religious activities, production, trade, and service provision.

Perspective of Nazhir in the Management and Development of Waqf
The words that frequently appear describe the main perception or primary attention of the waqf managers at Yayasan Wakaf Al-Ihsan Riau.These words represent the top fifty top-of-mind perceptions from the three-character length of the entire management and development of waqf at Yayasan Wakaf Al-Ihsan Riau.

Figure 1 The Fifty Most Talked-about Words (Word Frequency) by the Informants
The focus of attention for waqf managers, especially the administrators of Yayasan Wakaf Al-Ihsan Riau, is on the terminology of waqf.The word "waqf" was mentioned 128 times or 6.67 percent by all informants.The second word that receives attention is the term "as".The word "as" was mentioned 45 times or 2.34 percent of the total informants' discussions.
The word "Yayasan" (Foundation) was mentioned 40 times by the informants, accounting for 2.08 percent of the total discussions.The word "pengelolaan" (management) was mentioned 1.25 percent, and the word "pengembangan" (development) was mentioned 1.56 percent.Meanwhile, the word "produktif" (productive), which is the focal point of the meaning of waqf, was discussed by all informants, comprising 1.41 percent of the total discussions.The administrators of Yayasan, as nazhir of waqf, represented in their activities by the words "berkompeten" (competent) and "bersertifikat" (certified), were mentioned in each conversation with a weight of 0.31 percent.
The series of sentences on the management and development of productive waqf, reflected in the title of this thesis, cumulatively accounts for 10.89 percent of the fifty most frequently mentioned words.This includes the words "pengelolaan" (management) at 1.25 percent, "pengembangan" (development) at 1.56 percent, "waqf" at 6.67 percent, and "produktif" (productive) at 1.41 percent.

Collection of Cash Waqf
The cash waqf referred to in this thesis, as the focus of the description, is a program for collecting cash waqf that comes from the allocation of profits from businesses designated for cash waqf and waqf funds from guardians of students who have been declared successful new students.
The collection of cash waqf is carried out by Yayasan Wakaf Al-Ihsan Riau in two forms:

Waqf Funds
The amount of waqf funds that become part of the admission fee for new guardian of students is determined once a year.The amount of education fee is determined based on the foundation's letter regarding the education cost for each academic year.The amount of waqf funds for the last three years are as follows: Fifty Thousand Indonesian Rupiah).
In the academic year 2022/2023, there was a significant decrease in the collection of waqf funds.However, when compared to the number of endowment contributors, there was a drastic increase, from 328 contributors in the academic year 2020/2021 to 399 contributors in the academic year 2022/2023.

Waqf Funds from Business Profits Allocated
The Waqf funds from business profit allocated, as a profit allocation from business activities by the Directorate of Waqf and Educational Donations through its established business units at Ahsanta.
For the improvement of the endowment ecosystem and endowment literacy in terms of capacity building and business development, based on the decision of Yayasan Wakaf Al-Ihsan Riau, the allocation (mauquf 'alaihi) of net profit is as follows: The total collection of cash waqf from the allocation of net profits of the Wakaf and Education Donation Directorate within a span of 5 months, starting from November 2022 to March 2023, amounted to Rp 55,466,036 (Fifty-Five Million Four Hundred Sixty-Six Thousand Thirty-Six Rupiah).

The Collection of Waqf through Money
The cash waqf through money collection program conducted by Yayasan Wakaf Al-Ihsan Riau is an open program with the intention of providing opportunities for broad community participation to obtain the blessings of waqf in the provision and development of worship facilities, educational facilities, and learning infrastructure.The cash waqf program is designated for the waqf of mosque construction, waqf of dormitory construction, waqf of classroom construction, and waqf of land acquisition.

Endowment For Mosque Construction
The development program of the Al-Ihsan Boarding School Riau's Mosque, which is funded through cash endowment, consists of two mosque units.Namely, the Daarul Ihsan Grand Mosque and the Daarul Ihsan Mosque for female students.

Graph 2 Accumulation of endowment through money for the construction of the Mosque during the period from July 2020 to December 2022
Source: Primary data, processed in 2023 The acquisition of endowments through money for the period of July-December 2020 amounted to Rp. 484,956,, in the first semester of 2021, the acquisition of endowments through money amounted to Rp. 456,540,.As for the second semester of 2021, the acquisition of endowments through money amounted to Rp. 583,728,.And the acquisition of endowments through money for the construction of the Mosque in 2022 amounted to Rp. 1,066,618,.
The fund for mosque construction is IDR 6,562,308,.
Meanwhile, the collection of endowment through money for the construction of the Mosque during the second semester period of 2020, from June 2020 to December 2022, amounted to 39.49 percent equivalent to Rp. 2,591,843,.

Endowment For Dormitory Construction
The program of collecting waqf (endowment) through money for dormitory construction is an effort to involve the role of wakif (endower) in the dormitory development.
The funds collected from the dormitory construction program through waqf money will be allocated for the construction of two buildings, namely the third floor of the Iraq building and the second and third floors of the Turkey building.
The total funding requirement for the construction of the dormitory, consisting of the third floor of the Iraq building and the second and third floors of the Turki building, is Rp 2,420,000,000 (Two Billion Four Hundred Twenty Million Rupiah).
The total endowment collected through money for dormitory construction from July 2020 to December 2022 amounts to Rp 234,956,.The detailed breakdown of the endowment collection through money can be illustrated in the following graph: The contribution of waqf through money for the construction of the dormitory, which includes the construction of the third floor of the Iraq building and the second and third floors of the Turki building, is 9.7 percent or Rp 234,956, Nine Hundred Fifty-Six Thousand Nine Hundred Thirty-Two Rupiah) of the total required funding amounting to Rp 2,420,000,000 (Two Billion Four Hundred Twenty Million Rupiah).

Endowment for Classroom Construction
The cash waqf program for the construction of classrooms, funded by cash waqf, is designated for the construction of SD MQRes classrooms located within the Elementary The cash waqf contribution for classroom construction is 38.98 percent or Rp.

212,938,853 (Two Hundred Twelve Million Nine Hundred Thirty-Eight Thousand Eight
Hundred Fifty-Three Rupiahs) of the total funds needed for the construction of the second floor of Fakhruddin Building at SD MQRes, which is Rp. 546,250,.

Waqf of Land Acquisition
Waqf land acquisition is a waqf program through monetary contributions aimed at acquiring strategically important land for the development of the Pesantren area.The primary focus of the waqf land acquisition program is to address the needs of development and land adjacent to the Pesantren.
The cost required for the land acquisition waqf program for 4 land parcels is Rp.
1,526,100,000 (One billion five hundred twenty-six million one hundred thousand rupiahs).
The monetary waqf contributions for land acquisition were launched for approximately four months from September to December 2022, and a total of Rp. 260,334,000 (Two hundred sixty million three hundred thirty-four thousand rupiahs) was collected.The contribution of the waqf through money program for land acquisition during the period of September to December 2022 is 17.09 percent.

Management of Productive Waqf
As a form of responsible management of waqf assets and to ensure the continuity and sustainability of the waqf benefits, the waqf assets that are managed must be well taken care

Administration of Waqf Assets
The position of waqf assets from the ownership perspective is that they belong to Allah and must be preserved.Therefore, Yayasan Wakaf Al-Ihsan Riau, as the legal trustee responsible for managing and developing waqf, is obliged to establish governance for the administration of waqf assets.The administration of waqf assets serves as an effort to safeguard and maintain them from potential loss and misuse.
The administration of waqf assets is directly managed under the coordination of the General Bureau and Secretariat of Yayasan Wakaf Al-Ihsan Riau.The administration process involves data collection, codification, grouping, and bookkeeping.

Management of Waqf Resources
Yayasan Wakaf Al-Ihsan Riau, as a legal trustee, has grown as an educational social organization based on strengthening its system.The strengthening of the system in managing waqf assets involves managerial aspects, including planning, organizing, controlling, and supervision.With proper waqf management, it is expected that Yayasan Wakaf Al-Ihsan Riau will have effective, efficient, transparent, and accountable outcomes of waqf management, ensuring an improvement in the quality and quantity of the sustainability of waqf benefits.The management of waqf resources is an effort made to ensure effective and responsible management and to ensure the optimal use of assets to maximize waqf benefits.
The procedure for managing waqf resources at Yayasan Wakaf Al-Ihsan Riau can be explained as shown in the following diagram: The management of waqf resources carried out by Yayasan Wakaf Al-Ihsan Riau includes a series of procedures in receiving, managing, and developing waqf.Wakif who intends to dedicate their waqf assets to Yayasan Wakaf Al-Ihsan Riau as a trustee is further followed up with an examination and survey of the completeness of administrative and legal requirements as considerations for accepting or returning the waqf.
The waqf received from the wakif, in the form of waqf through money, waqf of land, and non-movable assets through the waqf through money program, is then separated and allocated according to the utilization of each program.

Monitoring and Supervision of Productive Waqf Management
As an effort to ensure that waqf resources are managed and utilized properly, Yayasan Wakaf Al-Ihsan Riau conducts monitoring, supervision, and guidance on waqf resource management.The main aspects of supervision that are the primary focus of Yayasan Wakaf Al-Ihsan Riau in order to safeguard and ensure the proper management of waqf resources include: waqf asset administration and documentation, utilization and maintenance, as well as reporting and accountability.
Regularly, every 3 months, the asset custodian (responsibility center) reports through the General and Secretariat of Yayasan Wakaf Al-Ihsan Riau during the quarterly evaluation meeting.The report in the quarterly evaluation meeting includes the number and types of assets, asset mutations, asset conditions, and asset values.

Productive Waqf Development
As an effort to build self-sufficiency and create greater social and economic value and benefits, Yayasan Wakaf Al-Ihsan Riau utilizes and optimizes its waqf assets in various In carrying out its activities, the Directorate of Wakaf and Education Donations establishes business units under the Ahsanta Group.Ahsanta Group includes business units such as Ahsanta Mart, Ahsanta Cafe, Ahsanta Agro, IBS Business Center, Islamic Microfinance, and LPG Gas Stations.

Ahsanta Mart
Ahsanta Mart is a retail store that provides various goods and products needed for the students, school, and Pesantren (Islamic boarding school) requirements.The student's needs provided at Ahsanta Mart include various personal necessities, such as: Washing and bathing necessities, books and stationery needs, and Ready-to-eat packaged food and snacks are available in various products.
In addition to the personal needs of the students, Ahsanta Mart also provides materials and tools required for the teaching and learning process in the school, such as procurement of textbooks, school uniforms, office stationery, teaching materials, office supplies, and other school necessities.All the needs required by the Pesantren and can be provided by Ahsanta Mart are the responsibility of Ahsanta Mart as part of the economic protection strategy.
Ahsanta Mart's products, in the form of ready-to-eat packaged food and beverages, are supplied and obtained from the main distributors of manufacturers through a purchase order system.Based on the purchase order document, the Distributor sends the goods along with the delivery order document.The delivery order contains details of the items shipped along with their quantities.Payment is made in cash after all the goods are received.

(
2016) titled "Management and Utilization of Productive Waqf in Empowering theCommunity's Economy at Pesantren Al-Mubarak, Kec.Sibulue, Kabupaten Bone" states that the utilization of productive waqf results has two internal targets: financing the operational costs of the Islamic boarding school and external usage, such as providing scholarships for specific criteria students, lending facilities for the local community, and providing free fertilizers for farmers.Pesantren Al-Mubarak manages productive waqf through a mini market and a chicken farming business.On the other hand, EdiSetiawan's research (2016)    titled "Management of Waqf at Pondok Pesantren Al-Hikmah, Sirampog, Kabupaten Brebes" states that the management of waqf assets in the Yayasan Pendidikan Pondok Pesantren (YPPP) Al-Hikmah is separated between the personal property of the Nazhirs and the waqf assets managed by the Pesantren.The waqf management is conducted in synergy with the existing educational institution.The results from the managed and developed waqf assets are maximally allocated to support the operational and activities at YPPP Al-Hikmah.The management of waqf assets at YPPP Al-Hikmah is still done traditionally.In order to discover the uniqueness, differences, and innovations of several research studies, researchers are very interested in investigating and exploring the Management and Vol. 7. No. 1 (2024) e-ISSN: 2621-606X Page: 395-422 Management and Development of Productive ….. 400 Development of Productive Waqf for Islamic Boarding Schools in Kampar Regency, Riau Province.Among the conditions, the research focuses on Yayasan Wakaf Al-Ihsan Riau, which oversees Pesantren Al-Ihsan, as the research object.The foundation's assets are waqfowned and not individually owned.The Nazhir, who manages the waqf, is appointed as a specialized officer and holds a professional Nazhir Competency certification from BNSP (National Professional Certification Agency).Yayasan Wakaf Al-Ihsan Riau is an organization that oversees Pesantren Al-Ihsan Riau, located in Kampar Regency, Riau.It is one of the largest Islamic boarding schools in Riau, equipped with complete and adequate educational facilities, supported by competent teachers and staff in their respective fields.The institution also has several flagship programs, including waqf development, strengthening and instilling values of Al-Qur'an, enhancing the quality of education and guidance, developing proficiency in foreign languages, and instilling a spirit of dedication to the community in the students.
FGDs were carried out to gain a deeper understanding of the management's perspectives and views on the management and development of productive waqf.The research participants included members of the Foundation's Board of Trustees, the Board of Supervisors, the Board of Management, the Board of Directors of Pesantren Al-Ihsan, as well as the Directorate and Bureau Heads.
data, processed in 2023 School complex.Total cash waqf collection for the construction of classrooms from July 2020 to December 2022 amounted to Rp. 212,938,853 (Two Hundred Twelve Million Nine Hundred Thirty-Eight Thousand Eight Hundred Fifty-Three Rupiah).The detailed breakdown of cash waqf collection for classroom construction is illustrated in the following graph: of Productive ….. 408 Source: Primary data, processed in 2023 of Productive ….. 410

Figure 2
Figure 2 Procedure for the management and development of Waqf at Yayasan Wakaf Al-Ihsan Riau In an effort to bring financial credibility and accountability, Yayasan Wakaf Al-Ihsan Riau collaborates with the Firmansyah Accounting Office, CA, ASEAN CPA in the implementation of the accounting information system and financial reporting assistance based on ISAK 35 and Sharia Accounting Standards PSAK 112.To obtain transparent and accountable financial reports, Yayasan Wakaf Al-Ihsan Riau appoints the Public Accounting Firm KAP Eljufri, SE.Ak., CA., CPA. to conduct the financial audit for the year 2022.Furthermore, to build trust and loyalty among the wakif (donors), Yayasan Wakaf Al-Ihsan Riau publishes financial reports and infographic information, covering the collection and realization along with documentation of the development of waqf program implementation.
educational and religious activities, production, trade, and services.Yayasan Wakaf Al-Ihsan Riau develops core competencies in religious education, thereby guiding various productive Vol. 7. No. 1 (2024) e-ISSN: 2621-606X Page: 395-422 Management and Development of Productive ….. 412 waqf development activities based on the supporting system provided by the educational institution, Pesantren Al-Ihsan Boarding School Riau.Productive waqf development is carried out as a supporting activity for the cultivation and educational activities in the Pesantren, which operates 24 hours a day and 7 days a week.The Pesantren's activities are conducted continuously from one sleep period to the next.Yayasan Wakaf Al-Ihsan Riau assigns the main task of productive waqf development to the Directorate of Waqf and Education Donations.The objective of productive waqf development is to establish self-sufficiency and create greater social and economic value and benefits.

Table 2 List of waqf allocation from the net profit of the Directorate of Endowments and Educational Donations business
The waqf assets are well-administered, protected from ownership disputes, and optimized for the benefit of the community.The improvement of nazhir quality plays a crucial role for Yayasan Wakaf Al-Ihsan Riau as a legally recognized nazhir institution.A qualified nazhir will be able to carry out the trust of the institution responsibly and professionally, with transparency and sustainability.By enhancing the quality of nazhir, it is expected that Yayasan Wakaf Al-Ihsan Riau can become a competent nazhir institution and gain the trust of the community in managing and developing waqf for the prosperity and well-being of the ummah.In the effort to enhance the quality of nazhir, Yayasan Wakaf Al-Ihsan Riau gradually sends its nazhir to participate in certifications and trainings, including training and certification provided by the Indonesian Wakaf Agency (LSP Badan Wakaf Indonesia), financial management training for waqf, technical guidance, and involvement in the Indonesian Nazhir Association (Asosiasi Nazhir Indonesia -ANI).