Reconstructing the Conceptual Framework of Waqf-Pesantren Governance under a Legal Entity: A Synthesis of the Literature toward Institutional Sustainability

Authors

  • Sofwan Manaf Universitas Darunnajah Jakarta, Indonesia
  • Agung Syarifudin Universitas Darunnajah Jakarta, Indonesia
  • Anna Setiani Universitas Darunnajah Jakarta, Indonesia

DOI:

https://doi.org/10.51278/bce.v6i3.2759

Keywords:

Productive Waqf, Pesantren Legal Entity, Institutional Sustainability, Islamic Education Governance, Integrative Review

Abstract

The economic survival of pesantren in Indonesia, if one looks at it carefully, is today no longer determined so much by how big the endowment that they are holding, but rather it is determined by the institutional form which is being used to govern those productive waqf assets. Even so, the scholarship that discusses waqf and the scholarship that discusses the legal personality of pesantren, which was given new strength by Law No. 18 of 2019, until now still tend to be developed along their own separate tracks, so that the institutional logic that should be connecting the two of them remains in a condition that is not yet examined deeply. This article tries to fill in that empty space through an integrative literature review, where the peer-reviewed studies, the regulatory instruments, and also the governance scholarship that have been published within the last five years are being synthesised together. The analysis here is not merely cataloguing the findings that are already existing, but rather it interrogates in what way the management of productive waqf and the legal form that is chosen by a pesantren are together giving shape to the capacity of that institution to endure. From the synthesis, there are three themes that are intersecting and that appear as the decisive ones, namely: the alignment between the professionalism of the nazhir and a legal entity that is recognised, then the accountability mechanisms that give legitimacy to productive waqf in front of the stakeholders and also the regulators, and lastly the governance arrangements which are translating the returns of the asset into institutional continuity. By drawing all of these threads so that they become one, the article is reconstructing a conceptual framework which is positioning the pesantren that is legally incorporated as the structural anchor through which productive waqf is contributing to sustainability, and this is being mediated by transparent governance. The framework that is offered here gives the researchers a foundation that can be tested for the empirical inquiry afterwards, and at the same time it gives the administrators of pesantren a reasoned basis so that they are able to align the endowment strategy with the legal-institutional design. The discussion in the closing part is outlining the conceptual boundaries of the framework and is proposing an agenda for the validation that is based on the field.

References

Ab Shatar, W. N., Hanaysha, J. R., & Tahir, P. R. (2021). Determinants of cash waqf fund collection in Malaysian Islamic banking institutions: Empirical insights from employees’ perspectives. ISRA International Journal of Islamic Finance, 13(2), 177–193. https://doi.org/10.1108/IJIF-06-2020-0126

Abdillah, A. I., Hartana, H., & Iryani, D. (2024). Kepastian hukum bagi pesantren dalam pendirian badan usaha pesantren: Analisis Undang-undang Nomor 18 Tahun 2019 tentang Pesantren. Tasyri': Journal of Islamic Law, 3(1), 43–106. https://doi.org/10.53038/tsyr.v3i1.90

Abdul Shukor, S., Johari, F., Abd Wahab, K., Kefeli @ Zulkefli, Z., Ahmad, N., Haji Alias, M., Abdul Rahman, A., Mohd Orip, N. M., Ibrahim, P., & Abu-Hussin, M. F. (2019). Trust on awqaf institutions: Evidence from Malaysia. Journal of Islamic Marketing, 10(2), 511–524. https://doi.org/10.1108/JIMA-05-2017-0054

Abu Talib, N. Y., Abdul Latiff, R., & Aman, A. (2020). An institutional perspective for research in waqf accounting and reporting: A case study of Terengganu state Islamic Religious Council in Malaysia. Journal of Islamic Accounting and Business Research, 11(2), 400–427. https://doi.org/10.1108/JIABR-11-2016-0132

Afifuddin, M. (2022). Peran pesantren dalam pengembangan ekonomi syariah (Studi pada Pondok Pesantren Nurul Jadid dan Pondok Pesantren Zainul Hasan). Iltizamat: Journal of Economic Sharia Law and Business Studies, 2(1), 214–230. https://doi.org/10.55120/iltizamat.v2i1.915

Ainol-Basirah, A. W., & Siti-Nabiha, A. K. (2023). Accountability in waqf institutions: A meta-narrative review. Journal of Islamic Accounting and Business Research, 14(1), 181–201. https://doi.org/10.1108/JIABR-12-2021-0326

Allah Pitchay, A., Sukmana, R., Ratnasari, R. T., & Abd Jalil, M. I. (2023). A study of cash waqf contribution between millennials of Malaysia and Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 16(4), 802–818. https://doi.org/10.1108/IMEFM-01-2022-0034

Anwar, M. Z., Fathan, Warto, & Hidayati, O. N. (2023). Transformation of economic theology for community empowerment: A case study on pesantren-based Bank Wakaf Mikro. Journal of Indonesian Islam, 17(1), 76–99. https://doi.org/10.15642/JIIS.2023.17.1.76-99

Ascarya, A. (2026). An investigation of waqf-based Islamic micro financial institution models to identify the most effective model for Indonesia. Journal of Islamic Accounting and Business Research, 17(2), 423–444. https://doi.org/10.1108/JIABR-12-2022-0325

Ascarya, A., & Masrifah, A. R. (2023). Strategies implementing cash waqf system for Baitul Maal wat Tamwil to improve its commercial and social activities. International Journal of Islamic and Middle Eastern Finance and Management, 16(1), 130–153. https://doi.org/10.1108/IMEFM-10-2020-0504

Ascarya, A., Hosen, M. N., & Rahmawati, S. (2022). Designing simple productive waqf models for Indonesia. International Journal of Ethics and Systems, 38(3), 380–401. https://doi.org/10.1108/IJOES-07-2020-0101

Ascarya, A., Husman, J. A., & Tanjung, H. (2023). Determining the characteristics of waqf-based Islamic financial institution and proposing appropriate models for Indonesia. International Journal of Ethics and Systems, 39(1), 143–164. https://doi.org/10.1108/IJOES-01-2022-0001

Ascarya, A., Sukmana, R., Rahmawati, S., & Masrifah, A. R. (2023). Developing cash waqf models for Baitul Maal wat Tamwil as integrated Islamic social and commercial microfinance. Journal of Islamic Accounting and Business Research, 14(5), 699–717. https://doi.org/10.1108/JIABR-09-2020-0267

Auliyah, R., Nasih, M., & Agustia, D. (2025). Determinants of business success at Sunan Drajat Islamic Boarding School, East Java Indonesia. Cogent Business & Management, 12(1), 2492828. https://doi.org/10.1080/23311975.2025.2492828

Bonang, D., Ismail, S., & Sukmana, R. (2024). Empowering the future of cash waqf through digitalisation: An insight into the philanthropic intention of the Indonesian Muslim community. ISRA International Journal of Islamic Finance, 16(S1), 94–117. https://doi.org/10.55188/ijif.v16iS1.586

Hapsari, M. I., Bin Mohd Thas Thaker, M. A., Mohammed, M. O., & Duasa, J. (2022). A qualitative investigation into crowdfunding framework as a source of financing for waqf land development. Journal of Islamic Accounting and Business Research, 13(3), 425–443. https://doi.org/10.1108/JIABR-10-2020-0311

Hasan, R., Ahmad, A. U. F., & Siraj, S. A. B. (2022). Building trust in waqf management: Implications of good governance and transparent reporting. The Singapore Economic Review, 67(1), 459–475. https://doi.org/10.1142/S0217590820420059

Ibrahim, S. F., Hamzah, M. Z., Nurwahidin, & Fahruroji. (2023). Certification of Pondok Pesantren as professional nazhir to develop productive waqf. Journal of Middle East and Islamic Studies, 10(1), 1–19. https://doi.org/10.7454/meis.v10i1.156

Iskandar, I., & Sofuoğlu, H. (2023). Exploring the evolution of waqf laws and contemporary practices in Muslim countries. Islam Realitas: Journal of Islamic and Social Studies, 9(1), 57–70. https://doi.org/10.30983/islam_realitas.v9i1.6229

Jan, A. A., Lai, F.-W., & Tahir, M. (2021). Developing an Islamic corporate governance framework to examine sustainability performance in Islamic banks and financial institutions. Journal of Cleaner Production, 315, 128099. https://doi.org/10.1016/j.jclepro.2021.128099

Jatmiko, W., Haidlir, B. M., Azizon, A., Laksmono, B. S., & Kasri, R. (2024). Intergenerational analysis of cash waqf behavior: Lessons learned from Indonesia. Journal of Islamic Accounting and Business Research, 15(4), 590–618. https://doi.org/10.1108/JIABR-03-2022-0086

Jumain, M. M., Gul, N., & Hassan, M. (2022). The productive waqf impact upon pesantrens' self-sufficiency: A comparative study of Pondok Modern Tazakka Batang and Pondok Pesantren Modern Sulthon Auliya Jakarta. Global Legal Studies Review, 7(2), 1–15. https://doi.org/10.31703/glsr.2022(vii-ii).01

Kamaruddin, M. I. H., & Hanefah, M. M. (2021). An empirical investigation on waqf governance practices in waqf institutions in Malaysia. Journal of Financial Reporting and Accounting, 19(3), 455–473. https://doi.org/10.1108/JFRA-03-2020-0055

Kamaruddin, M. I. H., Hanefah, M. M., & Masruki, R. (2024). Challenges and prospects in waqf reporting practices in Malaysia. Journal of Financial Reporting and Accounting, 22(3), 752–765. https://doi.org/10.1108/JFRA-01-2022-0018

Kasri, R. A., & Chaerunnisa, S. R. (2022). The role of knowledge, trust, and religiosity in explaining the online cash waqf amongst Muslim millennials. Journal of Islamic Marketing, 13(6), 1334–1350. https://doi.org/10.1108/JIMA-04-2020-0101

Khatimah, H., Nuradi, N., & Huda, N. (2024). The concept of economic independence of cash waqf-based pesantren and its implementation at STIBA Ar Raayah. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(12), 5473–5492. https://doi.org/10.47467/elmal.v5i12.5402

Laila, N., Ratnasari, R. T., Ismail, S., Mohd Hidzir, P. A., & Mahphoth, M. H. (2023). The intention of small and medium enterprises' owners to participate in waqf: The case of Malaysia and Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 16(3), 429–447. https://doi.org/10.1108/IMEFM-01-2022-0014

Lathif, S. (2024). Variations of productive waqf management model in Indonesia: A literature study. Munazzama: Journal of Islamic Management and Pilgrimage, 4(1), 74–82. https://doi.org/10.21580/mz.v4i1.21152

Lestari, Y. D., Sukmana, R., Beik, I. S., & Sholihin, M. (2023). The development of national waqf index in Indonesia: A fuzzy AHP approach. Heliyon, 9(5), e15783. https://doi.org/10.1016/j.heliyon.2023.e15783

Majid, R., & Sukmana, R. (2023). Designing a waqf-based agricultural financing model. Journal of Islamic Monetary Economics and Finance, 9(3), 443–464. https://doi.org/10.21098/jimf.v9i3.1686

Manaf, S., Novita, M., Rokimin, R., & At Thaariq, Z. Z. (2025). Visionary leadership in Islamic education: Transforming practices and enhancing educational governance. Journal of Pedagogy and Education Science, 4(3), 706–722. https://doi.org/10.56741/IISTR.jpes.001287

Manaf, S., Samiyono, S., Suryono, F., & Abdullah, A. F. (2025). Manajemen wakaf produktif untuk kemandirian lembaga pendidikan Islam: Studi kasus di Pesantren Darunnajah. JoEMS (Journal of Education and Management Studies), 8(6), 260–271.

Mohaiyadin, N. M. H., Aman, A., Palil, M. R., & Said, S. M. (2022). Addressing accountability and transparency challenges in waqf management using blockchain technology. Journal of Islamic Monetary Economics and Finance, 8(Special Issue), 53–80. https://doi.org/10.21098/jimf.v8i0.1413

Mohd Thas Thaker, M. A., Amin, M. F., Mohd Thas Thaker, H., Khaliq, A., & Allah Pitchay, A. (2021). Cash waqf model for micro enterprises’ human capital development. ISRA International Journal of Islamic Finance, 13(1), 66–83. https://doi.org/10.1108/IJIF-08-2018-0091

Nofianti, L., Mukhlisin, M., & Irfan, A. (2024). Cash waqf innovation in Islamic financial institutions and its governance issues, case studies: Indonesia, Malaysia, Türkiye. Journal of Islamic Accounting and Business Research. Advance online publication. https://doi.org/10.1108/JIABR-12-2023-0420

Nour Aldeen, K., Ratih, I. S., & Sari Pertiwi, R. (2021). Cash waqf from the millennials' perspective: A case of Indonesia. ISRA International Journal of Islamic Finance, 14(1), 20–37. https://doi.org/10.1108/IJIF-10-2020-0223

Osman, A. Z., & Agyemang, G. (2020). Privileging downward accountability in waqf management. Journal of Islamic Accounting and Business Research, 11(3), 533–554. https://doi.org/10.1108/JIABR-05-2017-0064

Pahlevi, R. W. (2023). Mapping of Islamic corporate governance research: A bibliometric analysis. Journal of Islamic Accounting and Business Research, 14(4), 538–553. https://doi.org/10.1108/JIABR-12-2021-0314

Qurrata, V. A., Mohd. Shafiai, M. H., Alma'amun, S., Wahid, H., & Ismail, A. G. (2024). Waqf sustainability or sustainable waqf? A bibliometric analysis. Millah: Journal of Religious Studies, 23(1), 103–148. https://doi.org/10.20885/millah.vol23.iss1.art4

Qurrata, V. A., Narmaditya, B. S., Seprillina, L., & Hussain, N. E. B. (2019). The implementation and development of productive waqf in Indonesia: Case at Malang Islamic Hospital. Humanities & Social Sciences Reviews, 7(4), 533–537. https://doi.org/10.18510/hssr.2019.7471

Ramdani, R., Widiastuti, T., & Mawardi, I. (2024). Implementation of Islamic values in waqf governance: A systematic literature review. Journal of Islamic Marketing, 15(8), 1925–1941. https://doi.org/10.1108/JIMA-03-2023-0079

Republik Indonesia. (2004). Undang-Undang Nomor 41 Tahun 2004 tentang Wakaf. Lembaran Negara Republik Indonesia Tahun 2004 Nomor 159.

Republik Indonesia. (2019). Undang-Undang Nomor 18 Tahun 2019 tentang Pesantren. https://peraturan.bpk.go.id/Details/122743

Selasi, D., & Muzayyanah, M. (2020). Wakaf saham sebagai alternatif wakaf produktif pada perkembangan ekonomi syariah di Indonesia. Tawazun: Journal of Sharia Economic Law, 3(2), 155–170. https://doi.org/10.21043/tawazun.v3i2.7932

Soemitra, A., Kusmilawaty, & Rahma, T. I. F. (2022). The role of micro waqf bank in women’s micro-business empowerment through Islamic social finance: Mixed-method evidence from Mawaridussalam Indonesia. Economies, 10(7), 157. https://doi.org/10.3390/economies10070157

Sofi, M. J., Manaf, S., & Ali, J. (2025). Pesantren in dynamic transformation: Harmonizing classical roots and modern practices. MIQOT: Jurnal Ilmu-Ilmu Keislaman, 49(2), 333–353. https://doi.org/10.30821/miqot.v49i2.1459

Sukmana, R. (2020). Critical assessment of Islamic endowment funds (waqf) literature: Lesson for government and future directions. Heliyon, 6(10), e05074. https://doi.org/10.1016/j.heliyon.2020.e05074

Sukmana, R., Ratnasari, R. T., Majid, R., & Mohd Shafiai, M. H. (2024). Designing waqf-based financing model for livestock project: Empirical evidence from Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 17(3), 599–617. https://doi.org/10.1108/IMEFM-06-2023-0211

Sulaiman, M., & Alhaji Zakari, M. (2019). Financial sustainability of state waqf institutions (SWIs) in Malaysia. Journal of Islamic Accounting and Business Research, 10(2), 236–258. https://doi.org/10.1108/JIABR-05-2016-0054

Syarifudin, A., Setiani, A., Nafi'ah, S. K., & Ibrohim, B. (2026). Transformational leadership of Kiai in pesantren management: A qualitative study of Islamic educational management. Al-Afkar, Journal for Islamic Studies, 9(2), 1164–1178. https://doi.org/10.31943/afkarjournal.v9i2.3294

Torraco, R. J. (2005). Writing integrative literature reviews: Guidelines and examples. Human Resource Development Review, 4(3), 356–367. https://doi.org/10.1177/1534484305278283

Usman, M., & Ab Rahman, A. (2023). Funding higher education through waqf: A lesson from Malaysia. International Journal of Ethics and Systems, 39(1), 107–125. https://doi.org/10.1108/IJOES-12-2021-0217

Whittemore, R., & Knafl, K. (2005). The integrative review: Updated methodology. Journal of Advanced Nursing, 52(5), 546–553. https://doi.org/10.1111/j.1365-2648.2005.03621.x

Widiastuti, T., Prasetyo, A., Robani, A., Mawardi, I., Rosida, R., & Al Mustofa, M. U. (2022). Toward developing a sustainability index for the Islamic Social Finance program: An empirical investigation. PLOS ONE, 17(11), e0276876. https://doi.org/10.1371/journal.pone.0276876

Winarsih, R., Masrifah, A. R., & Umam, K. (2019). The integration of Islamic commercial and social economy through productive waqf to promote pesantren welfare. Journal of Islamic Monetary Economics and Finance, 5(2), 321–340. https://doi.org/10.21098/jimf.v5i2.1065

Yasin, R. M. (2021). Cash waqf linked sukuk: Issues, challenges and future direction in Indonesia. Jurnal Ekonomi dan Bisnis Islam (JEBIS), 7(1), 100–112. https://doi.org/10.20473/jebis.v7i1.24818

Yumna, A., Masrifah, A. R., Muljawan, D., Noor, F., & Marta, J. (2024). The impacts of cash waqf linked sukuk empowerment programs: Empirical evidence from Indonesia. Journal of Islamic Monetary Economics and Finance, 10(1), 5–34. https://doi.org/10.21098/jimf.v10i1.1940

Yusgiantoro, I., Pamungkas, P., & Trinugroho, I. (2024). The sustainability and performance of Bank Wakaf Mikro: Waqf-based microfinance in Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 17(1), 86–101. https://doi.org/10.1108/IMEFM-06-2022-0233

Yusuf, M., Burga, M. A., & Firmansyah, M. (2026). Integrating Islamic values into the management of waqf for the sustainability of Islamic education. Tafkir: Interdisciplinary Journal of Islamic Education, 7(2), 402–414. https://doi.org/10.31538/tijie.v7i2.2553

Zaki, I., Zusak, M. B. F., Mi'raj, D. A., & Hasib, F. F. (2022). Islamic community-based business cooperation and sustainable development goals: A case of pesantren community in Indonesia. International Journal of Ethics and Systems, 38(4), 621–632. https://doi.org/10.1108/IJOES-12-2021-0218

Downloads

Published

2026-11-07

How to Cite

Sofwan Manaf, Agung Syarifudin, & Anna Setiani. (2026). Reconstructing the Conceptual Framework of Waqf-Pesantren Governance under a Legal Entity: A Synthesis of the Literature toward Institutional Sustainability. Bulletin of Community Engagement, 6(3), 87–98. https://doi.org/10.51278/bce.v6i3.2759

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.