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PENGELOLAAN TANAH WAKAF UNTUK PEMAKAMAN (STUDI KASUS PADA YAYASAN MASJID AL-ACHWAN GRIYA PAGUTAN INDAH MATARAM)
This study analyzes the management of burial land waqf at the Al-Achwan Griya Pagutan Indah Mosque Foundation, Mataram City. The background of the research is based on the limited number of burial land in urban areas and the low proportion of land waqf allocated for cemeteries in Indonesia. Departing from the difference between the normative demands of waqf management and the reality of practice in the field. Normatively, Law No. 41 of 2004 concerning Waqf and the principle of good governance requires professional, accountable, and reported waqf management to the Indonesian Waqf Agency (BWI). Legal compliance theory also emphasizes that ideal compliance includes compliance (obeying rules), identification (obedience because you want to be recognized by the group), and internalization (obedience because of intrinsic value). However, initial observations show that the management of funeral land waqf has several problems that can interfere with the consistency of the waqf. The gap in this study lies in the absence of an in-depth analysis of how the role of nazir is carried out in the context of funeral waqf and the extent to which the practice meets the demands of the law and the ideal governance theory. This study uses a descriptive-analytical qualitative approach at the Al-Achwan Griya Pagutan Indah Mosque Foundation, Mataram. Data was collected through observation, in-depth interviews with nazirs, mosque administrators, and residents, as well as documentation studies, then analyzed with the analysis knife of the Waqf Law, legal compliance theory, and the principle of good governance. Hasil penelitian ini menunjukkan adanya ketidaksinkronan antara landasan teori Legal compliance and the principles of good governance with the practice of waqf management by nazir. Substantively, the management of the cemetery land waqf at the Al-Achwan Mosque Foundation has met the sharia values and social needs of the community, but it has not been fully aligned with positive legal demands and ideal governance standards. The strength of management rests more on social and religious values (identification and internalization), while aspects of formal compliance, reporting, and supervision mechanisms are still weak and pose potential legal risks and risks to the sustainability of waqf assets. To ensure the social sustainability of funeral waqf as a religious public asset, this study recommends the development of a hybrid governance model that integrates local values with the strengthening of regulatory frameworks and institutional functions. Increasing the capacity of nazir through professional coaching, fulfilling reporting obligations to BWI, and strengthening collaboration between religious authorities, local governments, and the community are key steps to ensure accountability, sustainability, and long-term benefits of waqf management.
FAKULTAS SYARI’AH DAN HUKUM, UIN SUNAN KALIJAGA YOGYAKARTA
NIM.: 23203012012 Lathifah Sholatiah, S. H.
PENGELOLAAN TANAH WAKAF UNTUK PEMAKAMAN (STUDI KASUS PADA YAYASAN MASJID AL-ACHWAN GRIYA PAGUTAN INDAH MATARAM) (Text)
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297.273 Islam dan Ilmu Ekonomi, Perbankan Syariah, Lembaga Keuangan Syariah