ACCOUNTABILITY PROCEDURE FOR HEIRS IN THE REGISTRATION SYSTEM OF WAKAF ASSETS LAND IN INDONESIA
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Abstract
Research Objectives - This study aims to examine the legal aspects of the procedure for accountability of heirs as surrogate wakifs in the registration system of waqf land inheritance in Indonesia.
Methodology - This study uses descriptive qualitative research, namely uncovering certain social situations by describing reality correctly, formed by words based on relevant collection and analysis techniques and obtained from natural situations and entered into journals.
Findings - The results of this study indicate that the legal basis for the responsibility of heirs as a surrogate waqf in the registration of waqf inherited land is regulated in Article 24 to Article 27 of Law Number 41 of 2004 concerning Waqf.
Originality - This study can be concluded that the waqf pledge deed and waqf land certificate provide legal certainty for the wakif, the wakif's heirs and other related parties, and can be authentic evidence in the event of a dispute.
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