Assessing the financial sustainability of micro waqf banks: insights from Indonesia

This research comprehensively evaluates the financial sustainability of micro waqf banks (MWB) in Indonesia. This novel financial initiative engages MWB Management and regulatory bodies, most notably the Indonesian Waqf Board, in overseeing their operations. The pioneering MWB model in Indonesia ent...

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Bibliographic Details
Main Authors: Wuryan Andayani, Eko Ganis Sukoharsono, Mas Nur Mukmin, Azreen Hamiza Binti Abdul Aziz
Format: Article
Language:English
Published: Taylor & Francis Group 2025-12-01
Series:Cogent Social Sciences
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Online Access:https://www.tandfonline.com/doi/10.1080/23311886.2025.2488117
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Summary:This research comprehensively evaluates the financial sustainability of micro waqf banks (MWB) in Indonesia. This novel financial initiative engages MWB Management and regulatory bodies, most notably the Indonesian Waqf Board, in overseeing their operations. The pioneering MWB model in Indonesia entrusts Islamic Boarding Schools as the Management Body for these institutions. The qualitative research method, employing a grounded theory approach, yields a detailed and context-specific portrayal of the financial sustainability of MWB, grounded in real-life experiences and relevant facts. The three steps in this process are intuiting, analyzing, and describing. In-depth interviews were conducted with fiqh experts, regulators, academics, and practitioners. The result indicate that understanding MWB’s financial sustainability can be seen viewed through the concept of financial sustainability, which is contingent upon its long-term operational stability, effective risk management, and the balance of its social mission and financial health. MWB has managed its financing risk through group financing and responsibility. Meanwhile, MWB faces the upcoming challenge of maintaining long-term operational stability due to capital erosion. Utilizing technology can reduce operational costs and encourage financial sustainability. The current success of MWB is the result of collective efforts between the government and local communities, especially Islamic boarding schools, and the government.
ISSN:2331-1886