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SALAM: Jurnal Sosial dan Budaya Syar-i
Published by Universitas Islam Negeri Syarif Hidayatullah Jakarta
ISSN : 23561459     EISSN : 26549050     DOI : 10.15408
Core Subject : Religion, Humanities, Education, Social,
Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences Other
SALAM: Jurnal Sosial dan Budaya Syar-i (ISSN 2356-1459) is a national journal published by the Faculty Sharia and Law Syarif Hidayatullah State Islamic University of Jakarta, INDONESIA. The focus is to provide readers with a better understanding of Indonesia social and sharia culture and present developments through the publication of articles, research reports, and book reviews. SCOPE of SALAM: Jurnal Sosial dan Budaya Syar-i specializes in Indonesian social and sharia culture, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines. SCOPE of SALAM: Jurnal Sosial dan Budaya Syar-i specializes in Indonesian social and sharia culture, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol 11, No 3 (2024): Autum Edition" : 2 Documents clear
Dissolution of Foundations Based on Law No. 28 of 2004: Legal Analysis and Practice in Indonesia Yunus, Nur Rohim; Aji, Ahmad Mukri; Mukri, Syarifah Gustiawati
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 11, No 3 (2024): Autum Edition
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v11i3.45758

Abstract

Foundations as non-profit legal entities strategically support social, religious, and humanitarian activities in Indonesia. However, in practice, many foundations experience stagnation, deviations from their goals, or are misused, requiring dissolution. This study aims to analyse the legal provisions regarding the dissolution of foundations as stipulated in Law Number 28 of 2004 concerning Foundations, and to evaluate the practices and obstacles in their implementation in the field. The research method used is normative legal research with a statutory and conceptual approach. Data were reviewed through a literature study of relevant laws and regulations, jurisprudence, and previous research results related to the dissolution of foundations. The study results indicate that the dissolution of foundations is regulated normatively in Articles 62 to 71 of the Foundation Law, which include dissolution due to the expiration of the term, the objectives achieved, or based on a court decision. However, in practice, many foundations still do not carry out the dissolution process under legal provisions, including weak supervision, minimal understanding of the law by the management, and suboptimal reporting and liquidation mechanisms. In addition, there is no transparent and accountable system in managing the remaining assets of dissolved foundations.Keywords: Foundation; Dissolution; Foundation Law; Legal Entity; Liquidation
Legal Review of Foundation Assets in Law No. 28 of 2004: Protection and Management of Foundation Assets Aji, Ahmad Mukri; Yunus, Nur Rohim; Mukri, Syarifah Gustiawati
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 11, No 3 (2024): Autum Edition
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v11i3.45761

Abstract

A foundation is a non-profit legal entity with a strategic role in the social, educational, and humanitarian fields. The existence of foundation assets is the main backbone in ensuring the continuity of its activities. However, practices in the field show various problems such as misuse of assets, non-transparent management, and weak supervision and legal protection of these assets. This study aims to analyse the legal provisions in Law No. 28 of 2004 concerning Foundations, especially regarding asset protection and management, identify practices and challenges foundations face in managing their assets, and provide recommendations for improving relevant regulations and administration. This study uses a qualitative method with a normative and conceptual legal approach. Data sources were obtained from laws and regulations, legal literature, scientific journals, and case studies of foundation dissolution in Indonesia related to asset management. The analysis was carried out by reviewing the applicable legal provisions and reflecting them on factual practices in the field. The study results indicate that although Law No. 28 of 2004 has regulated the prohibition of profit sharing to foundation trustees, administrators, and supervisors, and stipulates provisions regarding the origin of assets and their use, there are still weaknesses in the implementation and supervision mechanisms. Several cases show irregularities by foundation administrators and weak legal protection for donors and beneficiaries. Therefore, there is a need for strengthening regulations, increasing transparency, and more effective supervision from the Ministry of Law and Human Rights and professional third parties. This study is expected to be an academic and practical contribution in improving the governance of foundation assets in Indonesia.Keywords: Foundation Assets; Protection; Management

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