Published date: Aug 15 2024

Journal Title: KnE Social Sciences

Issue title: 6th Social and Humaniora Research Symposium (6th SoRes): Ethical Governance

Pages: 168–176

DOI: 10.18502/kss.v9i24.16834

Siska Lis Sulistianisiska.sulistiani@unisba.ac.idBandung Islamic University, Bandung

Intan NurrachmiBandung Islamic University, Bandung

Ramdan FawziBandung Islamic University, Bandung

Abdurahman Raden Aji HaqqiSultan Sharif Ali Islamic University

This research aims to analyze the regulations applicable in Indonesia concerning the costs of managing immovable waqf assets such as land or building waqfs. Waqf assets in Indonesia continue to increase and develop, so there is a need to have a source as a basis for waqf management in Indonesia. The research method used in this research is a normative legal research method, that is, to find out the stages of synchronization of Islamic law and national law in Indonesia concerning waqf, using relevant primary and secondary legal sources and data. The results of this research show that in Indonesia fund management waqf has not been specifically regulated with respect to initial funds in managing waqf assets so every waqf manager (nadzhir) must have a strategy to be able to cover the initial management needs, one of which is by adding cost at the beginning of the waqf agreement to the waqif for the management of those assets. The 10% referred to in the 2004 Waqf Law is the maximum limit of rights of waqf managers after successfully managing waqf assets.

Keywords: costs, management, policy, waqf

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