Risk Analysis of Waqf Asset Sustainability: Perspectives on The Nazhir, Legality, and Record-Keeping

Authors

  • Ikrimatu Khoirinnisa' UIN SAYYID ALI RAHMATULLAH TULUNGAGUNG
  • Firyal Syifani Yasmin UIN SAYYID ALI RAHMATULLAH TULUNGAGUNG
  • Binti Nur Aisyah UIN SAYYID ALI RAHMATULLAH TULUNGAGUNG

DOI:

https://doi.org/10.21274/reinforce.v5i1.12044

Keywords:

Waqf Assets, Nazhir, Waqf Legality, PSAK 112, Risk Management, Waqf Sustainability

Abstract

This study aims to evaluate the sustainability risks of waqf assets from the perspective of the nazhir, legal aspects, and recording and reporting systems. The method used is a qualitative approach with a literature review sourced from scientific journals, laws and regulations, and literature related to waqf and risk management. The results of the study indicate that the sustainability of waqf assets is strongly influenced by the professionalism of the nazhir, the legal certainty of waqf assets, and a transparent and standardized recording system such as PSAK 112. The identified risks include operational, legal, administrative, and potential misuse of assets. Therefore, a comprehensive risk management strategy is needed through increasing the capacity of the nazhir, strengthening the legality of waqf assets, and digitizing and standardizing the recording system. With effective risk management, waqf assets can be managed optimally, accountably, and sustainably for the welfare of society.

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Published

2026-04-28

How to Cite

Khoirinnisa', I., Yasmin, F. S., & Aisyah, B. N. (2026). Risk Analysis of Waqf Asset Sustainability: Perspectives on The Nazhir, Legality, and Record-Keeping . Reinforce: Journal of Sharia Management, 5(1), 31–44. https://doi.org/10.21274/reinforce.v5i1.12044

Issue

Vol. 5 No. 1 (2026)

Section

Articles

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Copyright (c) 2026 Ikrimatu Khoirinnisa', Firyal Syifani Yasmin, Binti Nur Aisyah

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