Nadzir dalam Perspektif Kelembagaan Wakaf di Indonesia

Abstract

The contribution of waqf as an instrument of Islamic philanthropy is seen as important in providing social benefits in meeting the long-term needs of the ummah. The contribution of waqf cannot be separated from the existence of nadzir as a waqf manager. The existence of nadzir (waqf manager) is seen as the responsibility of the party responsible for the productivity of waqf assets previously not included in the terms and laws of traditional waqf in Indonesia. The purpose of this study was to analyze the existence and existence of nadzir in the perspective of waqf institutions in Indonesia. This research uses descriptive analytical method, using secondary data obtained from existing manuscript sources, one of the waqf laws. The data analysis in this study is based on a framework of four levels of institutional economy. The findings in this study are the institutionalization process of nadzir as an official institution in waqf management being analyzed using the four level of institutional economic, the first level I the institutionalization process for waqf managers in Indonesia based on customary law and then Islamic law. The second level formal institutional rules place the law as the formal management rule for waqf after the formation of the Republic of Indonesia. The third Level institutions related to waqf institutional governance that experienced improvements after the issuance of formal rules accompanied by guidance from the waqf accounting standards and the waqf core principles. Fourth Level of institutions related to the management of waqf resources in Indonesia provides wide opportunities for nadzir (waqf managers) to manage waqf. The role of the government in private waqf managers in Indonesia is as protector and issuer of regulations that support waqf productivity.

Akuntansi Pengelolaan Wakaf Produktif Dalam Rangka Pemberdayaan Ummat di Kua Kecamatan Percut Sei Tuan

“…Wakaf sudah dikenal sejak zaman Nabi Muhammad yang kebetulan berada pada tahun kedua penanggalan Hijriah, awal masa kenabiannya di Madinah, dan ditandai dengan dibangunnya Masjid Quba (Abdullah 2020). Wakaf juga memiliki latar belakang yang ditandai dengan membangun peradaban umat Islam, Seperti yang diungkapkan Imam Syafii, wakaf mulai ditumbuhkembangkan terus menerus oleh para nabi terdahulu dan dilanjutkan oleh para menteri rekanan.…”

“…Sebagai perantara antara wakaf dan penerima, lembaga wakaf bertanggung jawab untuk mengatur sumber daya wakaf dan persyaratan untuk mengungkap data yang memadai tentang cadangan wakaf itu sendiri. Latihan pengungkapan besar-besaran oleh yayasan wakaf harus memasukkan data moneter dan non-moneter untuk semua latihan, proyek, dan usaha terkait wakaf yang diselesaikan (Abdullah 2020).…”

Registration of Nadhir at the Ministry of Religion of the Republic of Indonesia (Concept Study of Legislation in Indonesia)

“…Based on the important role and duties of the nadhir in the process of developing and managing waqf, waqf regulations in Indonesia require registration of a nadhir [12]- [14] with the Minister of Religion at the time the wakif appoints a nadhir [15] in the legal process of waqf in Indonesia. The birth of the Waqf Law basically does not rule out waqf rules that were born before the Waqf Law, therefore it is interesting to study the concept of registering nadhir to the Minister of Religion on the rules of waqf in Indonesia.…”

“…However, in the dynamics of modern thought, the existence of the nadhir is considered to be an important entity, because on the shoulders nadhir the process of sustainability and productivity of waqf assets is at stake. Waqf regulations in Indonesia define nadhir as an institution in charge of maintaining and managing waqf assets [12], [24], this is as stated in Article 1 point 4 of the Land Waqf Regulation and Article 215 point 5 of the KHI Regulation. Definition of nadhir in waqf regulations in Indonesia has expanded its meaning where nadhir is an institution whose task is not only to maintain and manage waqf assets, but also to develop waqf assets provided by the wakif [9], [25], this definition is in accordance with Article 1 number 4 Waqf Law.…”

Metode Interpretasi Hukum Aplikasi Dalam Hukum Keluarga Islam Dan Ekonomi Syariah

“…Legalitas menjadi aturan baku yang harus ditaati, dan hukum Islam dapat berjalan beriringan dengan hukum Negara dengan berbagai penyesuaiannya (A. Abdullah, 2020;Mulyatno, 2022).…”