The International Journal of Business & Management

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In the Islamic Economic System, Waqaf is one of the instruments of Islamic Economics. Waqaf has long been practiced among the people of Bireuen Regency so that the potential of waqaf is spread in villages, cities and provinces in Indonesia. This study aims to look at the practice of waqaf models in Bireuen District. The sample in this study is the Waqaf manager at the Office of the Ministry of Religion of the Republic of Indonesia. Data sources were obtained from primary and secondary sources. The data analysis used is descriptive qualitative. From the results of the study it was found that there were two waqaf practice models in Bireuen District, namely the model of al-ijarah and al-Mukhabarah. The two models have a contribution to the welfare of recipients of waqf assets and also influence the financing of waqf consumptive models.


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