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EVALUATION SYSTEM OF STATE ASSISTANCE FUNDS FOR EDUCATIONAL INSTITUTIONS IN ACEH: An analysis of the ministerial regulation and the theory of milk al-daulah Maharani, Puteri Maizania; Nasrun, Mahdalena; Safira Mustaqilla
JURISTA: Jurnal Hukum dan Keadilan Vol. 9 No. 2 (2025): JURISTA: Jurnal Hukum dan Keadilan
Publisher : Centre for Adat and Legal Studies of Aceh Province (CeFALSAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jurista.v9i2.254

Abstract

SMPN 1 Baitussalam is one of the recipients of BOS funds as referred to in Permendikbudristek No. 63 of 2023. However, the lack of transparency to the public and efficiency in its use raises issues that contradict Permendikbudristek No. 63/2023. This study examines the evaluation system for managing BOS funds in 2023 at SMPN 1 Baitussalam, Aceh Besar Regency, based on the concept of milk al-daulah, which emphasizes proper, transparent, and fair management. The method used is qualitative descriptive analysis with a formal juridical approach, data obtained through in-depth interviews, document studies, and field observations. The results of the survey indicate that SMPN 1 Baitussalam has effectively managed BOS funds by Permendikbud and the principles of milk al-daulah. However, the findings reveal that there are still instances where students are asked to contribute independently for competitions or school events, and some facilities, such as classroom chairs, are in unsuitable condition due to insufficient funds. Additionally, the BOS fund announcement board must be re-displayed to ensure public access. Therefore, this research recommends that the government increase the funding allocation to optimize school facilities.
Efektifitas Pengelolaan Wakaf (Studi Kecamatan Baktiya Barat Kabupaten Aceh Utara) Hidayatina Hidayatina; Mahdalena Nasrun
ZAWA: Management of Zakat and Waqf Journal Vol. 3 No. 2 (2023): December
Publisher : UIN Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v3i2.11237

Abstract

The implementation of regulations regarding the authority of waqf managers in Aceh, namely Baitul Mal, the Office of Religious Affairs (KUA) and the Indonesian Waqf Board (BWI), will certainly affect the effectiveness of waqf management, including West Baktiya District, North Aceh Regency. This research aims to determine the effectiveness of waqf waqf management in Baktiya Barat sub-district, North Aceh sub-district. This type of research is field research using qualitative descriptive methods. The results of the research show that the management of waqf by the KUA of West Baktiya sub-district with the implementation of waqf management by nadzir in every gampong in Baktiya Barat sub-district, the causes are (1) the KUA rarely goes to the gampong - (2) from the nadzir, the KUA still only receives limited reports that there is waqf land in the gampong, while there are no reports from nadzir regarding the management of waqf assets in West Baktiya District and frequent changes of nadzir before the term of office ends (3) problems related to waqf assets, including many waqf lands that do not have waqf pledge deeds and the sale and purchase deed,  waqf land are revoked by the heirs.