OPTIMALISASI PERAN DAN FUNGSI NAZIR DALAM PENGELOLAAN HARTA WAKAF DI KECAMATAN GUNUNG TOAR

Abstract

This research is motivated by the large number of waqf assets in Gunung Toar District, generally in the form of land and some of this land is only used for religious facilities, then schools or social facilities for the community that have the value of worship. Furthermore, of the waqf land in Gunung Toar District, only some have certificates and some still do not have certificates. This research aims to determine the role and function of nazhir in optimizing the management of waqf assets in Gunung Toar District. The population in this study was Nazirs in Gunung Toar District with 50 respondents and the sample was determined using sampling techniques. The method used in this research is a qualitative descriptive method, while data collection techniques use observation, interviews and documentation. And the data was analyzed descriptively qualitatively using non-statistical analysis.The results of this research can be concluded that the role and function of the nazir in administering waqf assets is 100% that the nazir has prepared financial reports to make it easier to carry out his duties. In managing waqf assets, whether they are certified waqf assets or those that have not been certified, Nazir has managed them 100% in accordance with their intended purpose and function. Meanwhile, in supervising and protecting waqf assets, there are still 50% of Nazirs who have not processed the waqf pledge deed because some waqf land is registered in the name of a deceased person, so they have to ask for approval from the heirs. And in reporting the implementation of tasks to BWI 100% there has been no reporting of tasks by nazhir in Gunung Toar District to the Indonesian Waqf Board (BWI) due to a lack of socialization, training or coaching provided by the Indonesian Waqf Board (BWI).