REKONSTRUKSI AKUNTABILITAS NAZHIR BERBASIS AMANAH: MODEL TATA KELOLA WAKAF KONTEMPORER

Abstrak

This study aims to analyze the concept of amanah as the basis for nazhir accountability in waqf law and to reconstruct it into a nazhir accountability model that fits contemporary waqf governance based on maqāṣid al-syarīʿah. The research uses a normative legal method through legislative, conceptual, and fiqh approaches. The research corpus includes waqf regulations and rules as primary legal sources, as well as fiqh literature, scientific articles, books, and previous studies on amanah, accountability, and waqf governance as secondary sources. The analysis is done descriptively-analytically, comparatively-conceptually, and reconstructively by mapping the elements of amanah into governance accountability dimensions. The results show that amanah has normative power as an ethical foundation for waqf management, but it has not been fully operationalized in modern institutional accountability mechanisms. The reconstruction produces a Trust-Based Nazhir Accountability Model consisting of five dimensions: trust, legal, institutional, public, and welfare accountability, with maqāṣid al-syarīʿah as the evaluative orientation. This model positions amanah as a normative foundation linking legal compliance, institutional professionalism, public transparency, and welfare achievement, thus strengthening the conceptual framework for supervision, reporting, and performance evaluation of nazhir in Indonesia. Theoretically, the model integrates amanah in Islamic law with governance accountability theory and positions nazhir as an accountable trustee-manager. The study's limitation lies in the fact that empirical testing of the model and its operational indicators has not yet been conducted.