ANALISIS PENGELOLAAN WAKAF TUNAI DI YAYASAN PONDOK PESANTREN SYAFA’ATURRASUL DITINJAU DARI UNDANG-UNDANG NO 41 TAHUN 2004

Syafa'aturrasul Islamic Boarding School is a private (non-government) Islamic educational institution that has been raising cash waqf funds since 2012, receiving cash waqf funds by relying on public trust which is indeed excessive in terms of economics and cash waqf obtained annually from student admissions. new. This study aims to determine how cash waqf is implemented at the Syafa'aturrasul Islamic Boarding School foundation and to find out how to manage cash waqf in Syafa'aturrasul Islamic Boarding School according to Law No. 41 of 2004. This study uses qualitative research with the aim of providing a detailed description descriptively. Collecting data by means of observation, interviews and documentation. The results of this study are the mechanism for managing cash waqf funds at the Syafa'aturrasul Islamic Boarding School foundation which is managed directly by the foundation and is intended for educational support costs such as the construction of facilities and infrastructure with a total total cash waqf of Rp. 1,716,960,000 of which the cash waqf has been earmarked for the construction of 5-room dormitory facilities, 5-room class and 20 toilet unit