Pemulihan Aset Wakaf: Tinjauan Fikih dan Akuntansi

Abstract

Wakaf DaarutTauhid manages waqf in the form of a vehicle. Vehicles are waqf assets that are easily impairedso depreciation is necessary. However, in practice, the waqf Daarut Tauhid does not make accounting records for the depreciation of the assets of the vehicle'swaqf. Therefore, this study aims to analyze ways of recovering waqf assets that have been depreciatedusing waqf review and accounting. The research method used is qualitative with a descriptive analysis approach. Data collection techniques through interviews and literature study. The results of the study are several steps to recover waqf assets in waqf institutions by revaluating the waqf assets received, and determine the economic age, depreciation costs, and the appropriate depreciation method to be used. Making a plan for recovering waqf assets with taghyir al-waqf, or Istibdlaland recording these transactions in the financial statements based on PSAK 48 paragraph 01.

Keywords

• asset recovery
• depreciation
• waqf
• accounting
• istibdal