ANALISIS PENGELOLAAN WAKAF TUNAI DENGAN UNDANG-UNDANG NOMOR 41 TAHUN 2004 TENTANG WAKAF (Studi Kasus di Masjid At-Taqwa Kota Batu)

Law Number 41 of 2004 concerning Waqf has expanded the objects that can be donated by wakifs. Before this law was implemented, it was generally only limited to immovable objects such as land and buildings. However, as time goes by, Law Number 41 of 2004 concerning Waqf has regulated waqf from movable objects such as cash waqf. This research shows that the institution that has managed cash waqf is the At-Taqwa Mosque, Batu City. The type of research used in this research is field research using an empirical juridical approach which will explain the management of cash waqf at the At-Taqwa Mosque in Batu City using legal regulations relating to parts of Law Number 41 of 2004 About Waqf. This research resulted in the conclusion that the cash waqf program at the At-Taqwa City Mosque cannot be said to be a cash waqf but rather a cash waqf, because the wakif gives the waqf in the form of money or other than money which will later be cashed in and given to the mosque committee which will later be managed for construction of the mosque. The management of cash waqf by the wakif in the form of money is carried out through the LKSPWU, which in this case is the nadzir and issues the waqf pledge deed and cash waqf certificate which will later be given to the wakif. In this case, the At-Taqwa Mosque in Batu City is the nadzir and uses LKSPWU as a place to store funds or waqf money only. So the waqf pledge deed and cash waqf certificate issued by the At-Taqwa Mosque in Batu City are not LKSPWU. So in this case there are differences between the management of cash waqf and the applicable law.