Is It Legal To Handle Waqf Assets Management On Comunal Land? Neng Dewi Himayasari, Ifa Hanifia Senjiati, Ira Siti Rohmah Maulida, Reza Oktaviani
Universitas Islam Bandung
Abstract
Nazhir has been unable to recognize waqf assets that lack legitimacy and do not comply with administrative regulations. As a result, Nazhir didn^t record and report these assets to stakeholders. There are still numerous waqf Nazhir that administer waqf assets without obvious legality of asset ownership, creating the possibility of fraud in their management. This study^s case occurred in a Muslim minority area, namely Bali. According to observations, Nazhir manages waqf assets that stand on traditional territories without the legitimacy of proof of ownership. Consequently, these waqf assets are not recorded in financial statements or reports on waqf asset acquisition. The research approach used is a qualitative case study in Muslim minority communities of Bali. Direct observation and interviews are used to collect data. Data were analyzed using descriptive and narrative methods. Based on the findings, strategies for minimizing risks in managing waqf assets on the traditional territory are (1) the local government issuing a policy stating that it is permitted to manage waqf assets with temporary waqf criteria. The administration was completed by releasing the Minutes of Receipt of waqf assets known to the customary administrators, nazhir, wakif, and the office of religious affairs (KUA). (2) Nazhir has the authority to ruislag waqf assets to land that is permitted to become private property, such as Village Yard land (PKD).
