Implementasi Good Governance dalam Pengelolaan Wakaf Uang

(Studi Kasus di di PT BPRS Lantabur Tebuireng Jombang)

Abstract

Cash waqf has tremendous potential as an instrument for empowering the community's economy, but its management requires a high level of public trust. This trust can only be built and maintained through the implementation of good governance. This study aims to analyze the implementation of good governance principles—transparency, accountability, responsibility, independence, and fairness—in the management of cash waqf at PT BPRS Lantabur Tebuireng, a Sharia Rural Bank deeply rooted in the traditions of the Tebuireng Islamic Boarding School. Using a qualitative research method with a case study approach, data were collected through in-depth interviews with BPRS management, documentation studies of annual reports and internal policies, and observations. Data analysis was conducted using the Miles & Huberman model. The results indicate that PT BPRS Lantabur Tebuireng has adequately implemented the principles of good governance, particularly in the aspects of responsibility and accountability, supported by dual oversight from the Financial Services Authority (OJK) and the Sharia Supervisory Board (DPS).