PENGAWASAN BADAN WAKAF INDONESIA TERHADAP PENGELOLAAN WAKAF UANG OLEH NAZHIR

Waqf as an aspect of Islamic teachings with a spiritual dimension is also a teaching that emphasizes the importance of economic welfare. Especially in cash waqf which includes movable property waqf. To achieve this, it is necessary to manage waqf which is balanced with good supervision as well. Cash waqf itself has enormous potential, according to the Indonesian Waqf Board (BWI) the potential for cash waqf is very large. The magnitude of the potential for cash waqf is very necessary for a very good supervisory policy so that the development and management of the waqf can be in accordance with the functions and objectives of the waqf itself. This study intends to determine the provisions in supervising waqf especially cash waqf and to analyze the implementation of cash waqf supervision with a juridical normative approach with the perspective of Islamic law and legal system theory. This research is a field research and literature research with a juridical normative approach. The location of this research is the Indonesian Waqf Board with data collection through observation, documentation and interviews. While data analysis using inductive reasoning methods e results of the analysis obtained in this study indicate that in the practice of waqf supervision managed by Nazhir, many refer to the concept of hisbah in Islam, namely ordering the ma'ruf (goodness) and preventing the evil (God's prohibition). which is where wider supervision is due to hisbah as the supervisor of muamalah activities that involve rights to God, humans and the community so that waqf management runs optimally and the benefits can be felt. Theoretically, the Indonesian Waqf Board has fully implemented the law based on the regulations of the minister of religion in the supervision of cash waqf by establishing a division of supervision and governance to implement the regulations of the minister of religion. With the supervision of cash waqf, it is hoped that the management of cash waqf can be managed properly to provide benefits for community empowerment. It's just that there are some things to be noted in the supervision of cash waq