Akuntansi Pengelolaan Wakaf Produktif Dalam Rangka Pemberdayaan Ummat di Kua Kecamatan Percut Sei Tuan

Abstract

Waqf management The Kantor Urusan Agama (KUA) is still not optimal and effective in managing waqf waqf assets, so far the Kantor Urusan Agama (KUA) has intervened in all management matters, left it entirely to nadzir, waqf administration is a component of the future, and creates waqf for the future. in accordance with the reason for waqf, at that time the wakif must be served well, then the Kantor Urusan Agama  (KUA) Percut Sei Tuan as a foundation must serve the local area seriously. This study aims to break down how the Kantor Urusan Agama (KUA) of Percut Sei Tuan District supervises and serves waqf. The strategy used in this examination is subjective. The strategy for information sharing utilizes interview procedures, perceptions, and documentation. The institutional issue that becomes a basic need is that the work of the Badan Wakaf Indonesia (BWI) in Percut Sei Tuan Regency is not yet ideal. The focal point of government problems is the absence of government support and work. The answer to the need for the main problem is the direction to Nazhir.

 Keywords: Accountancy, Empowerment, Management, Productive Waqf