ANALISIS YURIDIS SOSIOLOGIS TERHADAP KEPATUHAN HUKUM PADA WAKAF UANG BERDASARKAN PERSPEKTIF UNDANG-UNDANG NOMOR 41 TAHUN 2004 TENTANG WAKAF (Studi Kasus Yayasan Pendidikan Islam X di Kabupaten Kuningan)

This study analyzes the legal compliance of cash waqf on the platform ampeduli.id owned by the X Islamic Education Foundation in Kuningan Regency using a sociological juridical approach (empirical juridical). The research focuses on two main issues: the implementation of cash waqf and the resolution of issues related to the subjects and legal documents of cash waqf that do not align with the provisions of waqf legislation. The method used is qualitative case study research through interviews, accompanied by primary, secondary, and tertiary data sources. The findings indicate that the mechanism for cash waqf through digital services is, in principle, in line with the norms that accommodate indirect deposits. However, during the implementation phase, non-compliance was found in the legal subject aspect because the platform offers payment options through banking methods that are not positioned as LKS-PWU collaborating with nazhir, which could potentially lead to procedural defects in the cash waqf process. Additionally, weaknesses were found in the legal documents aspect, where the identity instrument of the waqf donor on the platform has not met the minimal administrative requirements for issuing formal documents. Efforts to resolve these issues by nazhir include plans to replace the banking channel with an appropriate LKS-PWU and improvements to data instruments and transaction evidence as a bridge to compliance until the formal process can run optimally