Analisis Penerapan GRC (Governance, Risk Management, dan Compliance) dalam Mengoptimalkan Pengelolaan Wakaf pada Sektor Sosial Ekonomi (Studi Kasus Yayasan Pondok Pesantren Karangasem Paciran)

Wakaf memiliki potensi strategis dalam mendukung pembangunan sosial dan ekonomi umat. Namun, optimalisasi pengelolaannya masih menghadapi berbagai kendala, khususnya pada aspek tata kelola, manajemen risiko, dan kepatuhan terhadap regulasi. Penelitian ini bertujuan untuk menganalisis penerapan prinsip Governance, Risk Management, and Compliance (GRC) dalam pengelolaan wakaf di Yayasan Pondok Pesantren Karangasem Paciran Lamongan serta mengkaji peran integrasi GRC dalam meningkatkan efisiensi wakaf pada sektor sosial dan ekonomi. Penelitian ini menggunakan pendekatan kualitatif dengan metode action research. Teknik pengumpulan data dilakukan melalui observasi partisipan, wawancara mendalam, dan studi dokumentasi dengan informan utama pengelola wakaf dan pengurus yayasan. Analisis data dilakukan menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa secara kelembagaan yayasan telah memiliki struktur pengelolaan wakaf, namun penerapan prinsip good governance belum berjalan optimal karena belum tersusunnya standar operasional prosedur (SOP) yang komprehensif, keterbatasan transparansi, dan akuntabilitas. Manajemen risiko masih bersifat reaktif dan belum terstruktur secara sistematis. Sementara itu, kepatuhan terhadap prinsip syariah telah terpenuhi, namun kepatuhan administratif dan regulatif masih perlu diperkuat. Integrasi GRC dalam pengelolaan wakaf produktif belum terlaksana secara menyeluruh sehingga potensi wakaf belum dimanfaatkan secara maksimal. Penelitian ini menyimpulkan bahwa penguatan dan integrasi GRC secara sistematis dan berbasis prinsip hukum Islam dapat meningkatkan efisiensi, keberlanjutan, serta kepercayaan publik dalam pengelolaan wakaf .

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Waqf represents a strategic instrument in fostering the socio-economic development of Muslim communities. Nevertheless, the optimization of its management continues to encounter significant challenges, particularly in governance, risk management, and regulatory compliance. This study seeks to examine the implementation of Governance, Risk Management, and Compliance (GRC) principles in the management of waqf at Yayasan Pondok Pesantren Karangasem Paciran, Lamongan, and to assess the role of GRC integration in improving the effectiveness and efficiency of productive waqf within the socio- economic sector. Adopting a qualitative approach through action research, this study collected data via participant observation, in-depth interviews, and documentary analysis involving principal informants consisting of waqf managers and foundation administrators. The data were analyzed using the Miles and Huberman interactive model encompassing stages of data reduction, data display, and conclusion drawing. The results reveal that, institutionally, the foundation has established a formal waqf management structure; however, the practice of good governance remains suboptimal due to the absence of comprehensive standard operating procedures (SOPs), limited transparency mechanisms, and inadequate accountability frameworks. Risk management remains reactive and lacks systematic formulation. Although compliance with sharia principles has been adequately maintained, administrative and regulatory compliance require further consolidation. The integration of GRC principles in productive waqf management is yet to be fully implemented, leading to the suboptimal realization of waqf’s socio-economic potential. This study concludes that the systematic integration of GRC principles anchored in Islamic legal and ethical foundations has the potential to strengthen efficiency, ensure sustainability, and enhance public trust in the management of productive waqf.