BRIDGING COUNCILS, STRENGTHENING WAQF: GOVERNANCE AND DIGITAL INTEGRATION IN MUHAMMADIYAH
DOI:
https://doi.org/10.22373/aiszawa.v2i1.9721Keywords:
Waqf, Muhammadiyah, governance, digitalization, Islamic social finance, SWOT analysisAbstract
This study examines the governance of waqf in Muhammadiyah, focusing on the importance of inter-council synergy in the digital era. Muhammadiyah manages thousands of waqf assets across sectors such as education, health, and social services; however, the governance system still faces challenges of fragmented data, limited certification, and weak coordination across councils. Drawing on institutional documents and interviews with the Majelis Pendayagunaan Waqf (MPW) and related councils, the research employs data reduction, display, and SWOT analysis to provide a structured evaluation. Findings reveal that MPW plays a central role in asset inventory, certification, legal advocacy, and the productive use of waqf, supported by innovations such as SIMAM (Sistem Informasi Manajemen Aset Muhammadiyah) and WaqfMu. Nevertheless, only about 40% of waqf assets are recorded in the system, highlighting gaps in local data input, human resource capacity, and cross-council integration. The analysis demonstrates that while MPW, MEBP, Dikdasmen, Diktilitbang, and LAZISMU each contribute to the optimization of waqf, the absence of a unified information system hampers efficiency and accountability. Strategically, the study emphasizes four priorities: (1) accelerating the integration of waqf information systems across councils, (2) enhancing digital capacities of human resources, (3) expanding productive waqf through Muhammadiyah’s philanthropic and business networks, and (4) strengthening certification and legal advocacy for asset sustainability. By mapping the necessity of inter-council collaboration, this research highlights that effective waqf governance in Muhammadiyah requires technological innovation and institutional synergy. The findings contribute to the literature on modern waqf governance and practical strategies for Muhammadiyah, a leading waqf manager in Indonesia.
References
Alwi, M., Sarjan, M., Yusuf, H., & Pahri, P. (2023). Digitalisasi Pengelolaan Dana Zakat Dalam Pemberdayaan Ekonomi Umat. J-Alif : Jurnal Penelitian Hukum Ekonomi Syariah Dan Budaya Islam, 8(2). https://doi.org/10.35329/jalif.v8i1.3834
Amin, H., Abdul-Rahman, A. R., Ramayah, T., Supinah, R., & Mohd-Aris, M. (2014). Determinants of online waqf acceptance: An empirical investigation. Electronic Journal of Information Systems in Developing Countries, 60(1). https://doi.org/10.1002/j.1681-4835.2014.tb00429.x
Ascarya, A., Hosen, M. N., & Rahmawati, S. (2022). Designing simple productive waqf models for Indonesia. International Journal of Ethics and Systems, 38(3). https://doi.org/10.1108/IJOES-07-2020-0101
Asy`ari, M. (2017). Problematika Tata Kelola Wakaf Di Lingkungan Muhammadiyah Aceh. Jurnal Ilmiah Islam Futura, 16(1). https://doi.org/10.22373/jiif.v16i1.742
Badan Wakaf Indonesia. (2023). Analisis Kinerja Pengelolaan Wakaf Nasional 2022. In Badan Wakaf Indonesia (Issue 15018). https://www.bwi.go.id/wp-content/uploads/2023/03/Indeks-Wakaf-Nasional-2022.pdf
Barney, J. B., Ketchen, D. J., & Wright, M. (2021). Resource-Based Theory and the Value Creation Framework. Journal of Management, 47(7). https://doi.org/10.1177/01492063211021655
Cizacka, M. (2013). A History of Philanthropic Foundations: the Islamic World From the Seventh Century To the Present. Journal of Chemical Information and Modeling, 53(9).
Daud, D. (2019). The role of Islamic governance in the reinforcement waqf reporting: SIRC Malaysia case. In Journal of Islamic Accounting and Business Research (Vol. 10, Issue 3). https://doi.org/10.1108/JIABR-01-2017-0008
Davis, F. D. (1993). User acceptance of information technology: system characteristic, user perceptions and behavioral impacts. International Journal OfMan-Machine Studies, 38(3), 475–487. https://doi.org/10.1080/09500693.2019.1693081
Firdaus, F., & Wibowo, S. A. (2020). Analisis Efektivitas Pengelolaan Tanah Wakaf pada Lembaga Wakaf: Studi Kasus pada Majelis Wakaf dan Kehartabendaan Pimpinan Daerah Muhammadiyah Kabupaten Bantul. Reviu Akuntansi Dan Bisnis Indonesia, 4(2).
Huda, N., Rini, N., Mardoni, Y., Hudori, K., & Anggraini, D. (2017). Problems, solutions and strategies priority for waqf in Indonesia. Journal of Economic Cooperation and Development, 38(1).
Jafar, A., Ibrahim, H., & Malik, R. (2025). Waqf: from classical charitable system to modern financial tool. International Journal of Ethics and Systems. https://doi.org/10.1108/IJOES-10-2024-0354
Junarti, Mardika, I. H., Alhabshi, S. M., & Amirsyah. (2023). The Muhammadiyah Waqf Organization: Prospects and Challenges. In Contributions to Management Science: Vol. Part F1204. https://doi.org/10.1007/978-3-031-27860-0_47
Lahouij, H. (2017). Governance and Economic Growth in Developing Economies: A Comparative Study. Master Theses in Economic.
Laudon, H., Lidberg, W., Sponseller, R. A., Maher Hasselquist, E., Westphal, F., Östlund, L., Sandström, C., Järveoja, J., Peichl, M., & Ågren, A. M. (2022). Emerging technology can guide ecosystem restoration for future water security. In Hydrological Processes (Vol. 36, Issue 10). https://doi.org/10.1002/hyp.14729
Mahfud, C., Fajri Tsalatin, R., Amelia, L., Sofia Dewi, N., Iqbal Fatchurozi, M., Risyad Ibenzani, M., & Agung, F. (2020). Digitalization of Islamic Philanthropy: Effectiveness of Management of Zakat and Waqf in Contemporary Indonesia. Studia Religia: Jurnal Pemikiran Dan Pendidikan Islam, 4(2).
Majelis Pendayagunaan Wakaf Muhammadiyah. (2023). Laporan Rakernas 2023 “ Akselerasi Pendayagunaan Wakaf Untuk Penguatan Ekonomi Ummat dan Bangsa.”
Miles, M.B & Huberman, A. M. (1994). An expanded sourcebook: Qualitative data analysis (2nd Edition). In Sage Publications (Issue 2nd Edition).
Mohaiyadin, N. M. H., Aman, A., Palil, M. R., & Said, S. M. (2022). Addressing Accountability And Transparency Challenges In Waqf Management Using Blockchain Technology. Journal of Islamic Monetary Economics and Finance, 8. https://doi.org/10.21098/jimf.v8i0.1413
Mohamad Rohana, N. A., Rameli, M. F. P., Surtahman, A. W., Abdul Razak, A. Q., Halim, F. H., & Amin, S. M. (2024). Waqf for Education in Malaysia: Historical Implementation, Types, and Significance. Global Business & Management Research, 16(2).
Molinillo, S., & Japutra, A. (2017). Organizational adoption of digital information and technology: a theoretical review. The Bottom Line, 30(01), 33–46. https://doi.org/10.1108/BL-01-2017-0002
Muchlis, Z., & Hidayat, Y. (2021). Pengelolaan Wakaf Tunai Muhammadiyah Melalui Sistem Informasi Digital Terhadap Petani Indonesia. NUR EL-ISLAM : Jurnal Pendidikan Dan Sosial Keagamaan, 7(2). https://doi.org/10.51311/nuris.v7i2.174
Mudyadji, I. (2022). Implikasi Wakaf Digital pada Kesejahteraan Masyarakat (Studi Kasus Badan Wakaf Indonesia, Sinergi Foundation, dan Badan Wakaf Al-qur’an). In Disertasi Doktor, Repository.Uinjkt.Ac.Id.
Peters, B. G. (2022). Institutional theory. In Handbook on Theories of Governance. https://doi.org/10.5040/9781474274289.0014
Rangkuti, F. (2017). Analisis SWOT : Teknik Membedah Kasus Bisnis Cara Perhitungan Bobot, Rating dan OCAI. In PT. Gramedia Pustaka Utama.
Rofiqo, A., Muslih, M., & Sari, D. N. (2021). Reputation, Transparency, Trust and Waqif’s Perception on Nadzir’s Professional Toward Intention to Act Waqf: Empirical Study in Pondok Modern Darussalam Gontor (PMDG). Journal of Islamic Economic Laws, 4(2). https://doi.org/10.23917/jisel.v4i2.14870
Rohim, A. N., Priyatno, P. D., & Sari, L. P. (2022). Transformation of Waqf Management in The Digital Era: A Meta Synthesis Study. AL-FALAH : Journal of Islamic Economics, 7(2), 209. https://doi.org/10.29240/alfalah.v7i2.5421
Setiawan, M. A., Armina, S. H., Moi, R. M., & Muna, I. (2025). From Awareness to Empowerment: The Role of Waqf Literacy in Indonesia’s Socioeconomic Ecosystem. Surau Journal of Islamic Studies, 1(2), 67-85.
Shulthoni, M., Saad, N. M., Ariffin, M. I., & Kayadibi, S. (2022). Practical Models of Waqf Fundraising: Study on The Waqf-Based Pesantrens in Indonesia. INFERENSI: Jurnal Penelitian Sosial Keagamaan, 16(1). https://doi.org/10.18326/infsl3.v16i1.1-24
Siraj, S. A. (2012). An Empirical Investigation Into The Accounting, Accountability And Effectiveness Of Waqf Management In The State Islamic Religious Councils (SIRCs) In Malaysia. Cardiff University, 2(September).
SuryaWarta. (2019). Amankan Aset , Muhammadiyah Luncurkan Program SIMAM. Surya Warta. Com.
Syamsuri, S., Lahuri, S. bin, Bakri, W., Fatoni, A., & Wibowo, H. S. (2021). Strategy for Improving the Quality of Waqf Institutions Through Good Waqf Governance. Al-Iktisab: Journal of Islamic Economic Law, 5(1). https://doi.org/10.21111/al-iktisab.v5i1.6200
United Nations Development Programme (UNDP). 1997. Governance for sustainable Human Development. New York: UNDP.
