Optimizing the Role and Function of Nazhir as the Embodiment of Accountability Principle of Waqf Regulation in Indonesia

This paper conducts the study on the role and function of the nazhir of waqf in empowering the object of waqf with the aim that the intended waqf object can give benefits and contributions continuously to the public (ummah). In relation, the existence of nazhir in waqf institution is become unique in the other form of the Islamic fund management philanthropy, namely zakat. Moreover, law no 41 of 2004 concerning on waqf stated that nazhir is a person and/or a legal entity that assigned to maintain and manage a waqf property. This article discusses one of the principles contained in the law of waqf which popularly known as the principle of accountability of a nazhir manifested in in the form of optimizing the role and function of nazhir as the recipient of trust, preservation and management of waqf assets with reference to the provisions of waqf in Islam and waqf in the perspective of Indonesian legislation.