ANALISIS PENDISTRIBUSIAN WAKAF TUNAI SEBAGAI WAKAF MODAL USAHA MIKRO BAGI PELAKU UMKM YANG TERDAMPAK PANDEMI COVID-19 DI DESA BIBIS BARU OLEH LEMBAGA AKSI CEPAT TANGGAP SOLO

This study aims to analyze the distribution of cash waqf as a business capital financing by Aksi Cepat Tanggap (ACT) Solo through the Waqf of Micro Business Capital program distributed to Micro, Small and Medium Enterprises (MSMEs) owners in Desa Bibis Baru, Nusukan, Banjarsari, Surakarta, Jawa Tengah. This study uses a descriptive qualitative method where the data obtained from observation, documentation, and interview. The findings of the research show that the funds used for the program come from Waqif who donated money in Aksi Cepat Tanggap (ACT) Solo, then distributed to business owners in Desa Bibis Baru using Qardhul Hasan agreement. Besides the distribution of cash waqf as business capital, there are also accompaniment provided to control and evaluate the business owned by Mauquf ‘Alaih. With the implementation of the distribution of cash waqf as business capital, business owners in Desa Bibis Baru can feel the benefits of business capital such as additional capital and increased income