The lack of optimal management and lack of skills regarding waqf development strategies are often obstacles to the development of productive waqf in Islamic boarding schools. This reason prompted the author to analyze the management of productive waqf in a well-known Islamic boarding school in Sukabumi, namely Al-Ma'tuq Islamic Boarding School. The purpose of this study was to analyze the implementation of productive waqf, opportunities and challenges at Al-Ma'tuq Islamic Boarding School, also to analyze the ideal strategy for the development of productive waqf in Islamic boarding schools. The research method used is a qualitative method with a field study approach. The techniques used in data collection are observation, interviews, and documentation studies. Analysis of the data used is descriptive analysis. After doing the research, the authors found that there are 4 (four) strategies that strongly support the development of productive waqf in Islamic boarding schools. First, the fundraising strategy with the concept of "anyone can do waqf". Second, the strategy of empowering waqf assets by empowering every vacant land to be used as productive land. Third, the strategy of developing Nazhir's competence in terms of kifayah and diniyah. Fourth, the marketing strategy of productive waqf results using an e-commerce system. Keywords: strategy, productive waqf, Islamic boarding school

Saat ini berkembang ada satu tradisi di mana masyarakat melakukan arisan agar dapat melaksanakan ibadah kurban, mengigat bahwa ibadah kurban memerlukan biaya yang tidak sedikit. Salah satunya adalah seperti yang dipraktikkan oleh masyarakat di Desa Pamijahan Kecamatan Pamijahan Kabupaten Bogor. Mereka telah melaksanakan kegiatan arisan kurban tersebut sejak tahun 2018. Tujuan penelitian ini adalah untuk mengetahui bagaimana pelaksanaan arisan kurban dan bagaimana tinjauan Hukum Islam terhadap pelaksanaan arisan kurban yang dilakukan oleh masyarakat di Desa Pamijahan Kecamatan Pamijahan Kabupaten Bogor. Metode penelitian yang diambil yaitu metode penelitian deskriptif kualitatif. Jenis penelitian yang akan diambil yaitu penelitian lapangan (field research). penelitian ini sumber data yang akan digunakan adalah  sumber data primer dan sumber data sekunder sekaligus. Sumber data primer berupa wawancara, dokumen dan dokumentasi. Sumber data sekunder berupa buku-buku, jurnal yang berkitan dengan arisan kurban. Teknik pengumpulan data diperoleh melalui observasi, wawancara, dan dokumentasi. Adapun analisis data dilakukan dengan cara mereduksi data, mendisplay data, dan penarikan kesimpulan. Hasil dari penelitian ini adalah menurut Hukum Islam terhadap pelaksanaan arisan kurban oleh masyarakat di Desa Pamijahan Kecamatan Pamijahan Kabupaten Bogor ini fasad (rusak) karena terdapat permasalahan yang berkaitan dengan objek akad yaitu hewan kurban, objek tersebut dinilai tidak memenuhi syarat dalam perjajian (akad) karena adannya kenaikan harga hewan kurban setiap tahunnya sehingga menimbulkan penambahan dan perbedaan yang tidak menentu pada iuran setiap anggota hal ini bisa menimbulkan sifat riba dan gharar.

The study aims to examine the potential of zakat that is collected from public servants (called as Aparatur Sipil Negara or ASN) in Depok, West Java, by using the SWOT approach. This is essential based on ijtihad of several contemporary Shari’ah scholars who obliged zakat on salary earned from any professions/jobs (including ASN) when meets the requirements of zakat (nishab and haul). In a preliminary study, the potential for zakat of ASN in Depok was identified to be reaching 1-1,5 billion rupiah per-month, but only about 30% of it has been achieved. The method used in this study is descriptive qualitative by using primary and secondary data. Primary data are obtained through interviews with a number of ASN and BAZNAS of Depok. Whilst, secondary data are obtained from various literatures such as books, journals, magazines, articles, reports, and previous studies. The collected data are narrated and analyzed by using the SWOT approach. The study identified a number of factors causing a wide gap between the potential and ASN’s zakat achievement in Depok. Among the factors are the less understanding of zakat on salary, the high of living cost in Depok, uneven socialization and marketing of zakat collection, the absence of regulations forcing zakat on salary, and the existence of several zakat institutions other than BAZNAS in Depok.

The COVID 19 pandemic is a new challenge for the Islamic economy to be able to be a solution to various problems that arise due to the impact of the spread of the COVID 19 virus in every community. The impact caused by the pandemic is not only on the health aspect but also on the economic aspect. This study aims to find out what are the models of economic empowerment in the Islamic Economy that can be done during the COVID 19 pandemic. The research method used is qualitative descriptive. This method explains the phenomena that occur in society and then a conclusion is drawn. The results of this study are the first, the empowerment model carried out by LAZISMU Surakarta during the pandemic has been in accordance with government rules, namely the funds are distributed to those who are entitled to receive it legally Islamic and also pay attention to the scale of community priorities. Second, the category of consumptive empowerment is 11% greater than productive empowerment. Third, the benefits obtained by the community from consumptive empowerment are greater when the number of pandemic cases is increasing, while when the trend of confirmed case numbers is falling, productive empowerment is more expected by the community. Fourth, the Islamic Economy is still able to play a role in tackling emergencies such as the COVID 19 pandemic. This is evidenced through LAZISMU Surakarta which has been able to empower people's funds professionally.