Tanggung Jawab Hukum Yayasan ZIS Al-Ikhlas sebagai Nazhir dalam Pengelolaan dan Pengembangan Harta Wakaf Menurut Undang-Undang Nomor 41 Tahun 2004 tentang Wakaf

Abstract

Nazhir is an entity entrusted with receiving, managing, and developing wakaf assets in accordance with their intended purpose. In Islamic law, a nazhir is responsible for ensuring that wakaf assets are utilized and developed for the public benefit as per the wishes of the wakif (donor). In Indonesia, regulations concerning nazhir are stipulated in Law No. 41 of 2004 on Wakaf and its implementing regulations. Effective wakaf asset management goes beyond mere inventory and maintenance-it involves the professional utilization and development of assets to generate economic value, ultimately contributing to community welfare, particularly in enhancing economic well-being. This study addresses three key issues: how nazhir manages and develops wakaf assets under Law No. 41 of 2004 on Wakaf, the legal responsibility of the ZIS Al-Ikhlas Foundation as nazhir in managing and developing wakaf assets, and the challenges faced by the ZIS Al-Ikhlas Foundation in this process. The research adopts a normative legal approach based on fundamental legal principles, utilizing both primary and secondary data sources. It is descriptive- analytical in nature and employs qualitative data analysis. The findings indicate that the management and development of wakaf assets by the ZIS Al-Ikhlas Foundation, in its capacity as nazhir, do not fully comply with Law No. 41 of 2004 on Wakaf. Since the wakaf land was entrusted to the foundation, it has not been utilized or managed in accordance with the intended purpose stated in the wakaf pledge deed (akta ikrar wakaf). As a nazhir, the ZIS Al-Ikhlas Foundation is responsible for administering, managing, and developing wakaf assets according to their stated purpose, function, and allocation; overseeing and protecting the assets; and reporting its activities to the Wakaf Agency of Tebing Tinggi City. The main challenge faced by the ZIS Al- Ikhlas Foundation in managing and developing wakaf assets is financial constraints, which hinder the construction of Islamic educational facilities as stipulated in the wakaf pledge deed. Keywords: Legal Responsibility, Nazhir, Wakaf Management.