Analysis of Cash Waqf Management
Cash waqf is a movable waqf which serves to promote benefitd to people. Cash waqf plays an important role in helping to solve social and humanitarian problems, such as: poverty alleviation and people's economic empowerment. The success of waqf management by nazhir (a party who takes responsibility to manage the waqf) is not only indicated by the amount of waqf managed, but also by the extent to which the empowerment of waqf can provide added value for the productive activities of the community. Using a qualitative approach, this study seeks to explore the management of cash waqf by waqf institutions in Pemalang Regency, Central Java. Data collection was carried out using interview technique. To increase the validity of the data, method and data source were triangulated by involving several relevant data collection methods. Furtehrmore, it also involved various parties as informants, including: key persons from the Indonesian Waqf Board of Pemalang and Central Java branches, local government, ACT (Aksi Tanggap Cepat) of Central Java and Jakarta branches, to triangulated the data sources. The results of this study provide an overview of the implementation of waqf principles and governance, transparency and accountability of waqf management, and the urgency of coordination of various parties in implementing cash waqf in waqf institutions in Pemalang Regency.Keywords: Waqf; Cash Waqf; Waqf Management; Transparency; Accountability