AKUNTABILITAS PENGELOLAAN WAKAF PRODUKTIF DALAM PERSPEKTIF SHARIAH ENTERPRISE THEORY (Studi Kasus Pada Pondok Pesantren Nurul Jadid Paiton Probolinggo)

The aim of this study is to investigate the accountability for efficiently overseeing a productive waqf at Nurul Jadid Islamic boarding school in Paiton Probolinggo, using the framework of sharia enterprise theory. This study used a descriptive design and a qualitative research methodology. Three methods of gathering data were used: interviews, observation, and documentation. The head of the Islamic boarding school, students (santri), and the treasurer were the three participants in the study. This study used data reduction, data presentation, and conclusion drawing as data analysis techniques. The findings of this study indicate that the accountability of productive waqf management, as viewed from the perspective of sharia enterprise theory, is connected to how Islamic boarding schools generate financial reports by considering the difference between income and expenses, as well as maintaining a record of infaq or contributions from external sources, such as alumni or guardians of the students.