Analysis of Collection and Reporting of Cash Waqf Fund by Islamic Cooperative in Indonesia For Assessing Oral Health Service Quality

The aim of this research is to analyze how cash waqf institution by Islamic cooperative in Indonesia collects and reports their waqf fund. Cash waqf fund should be effectively collected by trusted cooperatives which have many members. They have to report the cash waqf fund to both the legal authority and the public. The research is conducted by qualitative method with in-depth interview and observation. Research objects are three registered Islamic cooperatives as cash waqf institution in Jakarta and Depok. The result shows that the collection process of cash waqf is not effective. Some front office staffs are not so familiar with the product. In addition, the report of allocated cash waqf fund may not be appropriately well presented.