TATA KELOLA WAKAF PRODUKTIF BERBASIS MASYARAKAT:AKUNTABILITAS HIBRIDA, MODAL SOSIAL, DAN MITIGASISENGKETA KEWARISAN DI INDONESIA

Abstract

Productive waqf holds immense potential for socio-economic development in Muslim-majority countries. However, many community-managed waqf assets suffer from organizational stagnation and intergenerational inheritance disputes. This study examines the institutional dynamics, accountability mechanisms, and social negotiations that determine the success or failure of community-based productive waqf management. Employing a qualitative comparative case study design, this research investigates two contrasting communal waqf sites in Indonesia: a thriving agricultural waqf ecosystem (Site A) and a stagnant commercial waqf asset (Site B). Data were collected through in-depth interviews with nazhir (waqf managers), heirs of the waqif (waqf donors), local community leaders, and beneficiaries, alongside document analysis and field observations. The findings indicate that mere administrative compliance is insufficient to maintain the sustainability of waqf assets. Site A achieved operational sustainability by practicing hybrid accountability-integrating formal audit reports with open communal meetings (relational accountability)-and mobilizing bonding social capital to involve heirs in an honorary advisory board. Conversely, Site B experienced governance paralysis due to administrative opacity, transcendental isolationism, and confrontational conflict resolution. Theoretically, this study extends Institutional Theory by proving the dominance of cultural-cognitive legitimacy over coercive compliance in non-governmental religious organizations, while proposing a dynamic Maqasid al-Shariah model centered on the productive utilization of assets (hifz al-mal).