c.  A validation letter issued by District Religious 
Affairs Office regarding the appointed nazhir 
(Usman, 2009).
  
A land that has a status of the right of ownership 
essentially doesn’t have a time span, therefore it 
could be put as waqf. If a land that will be put as 
waqf isn’t an owned land or has yet to be certified as 
the right of ownership, therefore that very land 
should be upgraded firstly to the right of ownership 
(Harsono, 1997).
 On lands that has been put as waqf 
but have yet to certified, the registry will be 
conducted after that land is certified. After that lands 
have the right of ownership, then that land may be 
put as waqf to be managed or developed by the 
concerned nazhir. 
According to article 4 on “Peraturan Menteri 
Dalam Negeri Nomor 6 Tahun 1977”, an application 
of lands that has been put as waqf but has yet to be 
registered on Land Registry Office or has yet to be 
certified, is to be conducted simultaneously with the 
application of registering its rights to Land Registry 
Office according to Government Ordinance No, 10 
of 1961which later replaced and perfected in 
Government Ordinance No. 24 of 1997. 
After receiving the application to register the 
owned land that will be put as waqf, Head of Land 
Registry Office record the concerning owned land 
that will be put as waqf on the land registry and its 
certificate. With registering and recording of waqf at 
National Land Authority Office on a right of 
ownership of land that has been put as waqf on a 
certificate, therefore that land has a legal certainty 
status, which is a waqf certificate. 
The certification of waqf land is a national 
program as a form of responsibility of both 
government and society. Hence, to find out a 
definite amount of waqf land in Indonesia a 
definitive data collecting must be conducted. There 
are still plenty of people that has put their lands as 
waqf without Ikrar and registration (Sutedi, 2007).  
A record keeping was conducted, therefore that 
existence of waqf has been recognized formally 
juridical. Hence, a waqf is considered legitimate if it 
meets two conditions which are: 
1.  It has fulfilled the requirements of material law, 
which is a waqf has been conducted and has 
fulfilled the conditions according to Islamic law. 
2.  It has fulfilled the requirements of formal law, 
which is that it has been recorded by Ikrar Waqf 
Deed Offcial (PPAIW), and has been recorded to 
an authorized institution.  
Waqf is not based only on the fulfilment of the 
conditions according to Islamic teachings, but it also 
has to fulfil formal conditions as mentioned on the 
applied constitutions (Hamami, 2003). Waqf that has 
fulfil the material law requirements but has yet to 
fulfil its formal law requirements is not considered 
as a waqf. Whereas when a waqf has fulfill the 
formal law requirements but has yet to fulfill the 
material law requirement, a waqf cannot be 
conducted. 
3.4  The Role of Ikrar Waqf Deed 
Offcial on Waqf Land Registration 
The laws of waqf has regulated the main tasks and 
functions of each institution on certifying waqf land. 
Wakif that will put their lands as waqf for religious 
purposes or public interest. Wakif  on putting their 
lands as waqf must declare ikrar verbally or written. 
Article 17 section (1) mentioned that: “A waqf ikrar 
is conducted by the Wakif to Nadzir in the presence 
of PPAIW and being witness by 2 (two) witnesses”. 
Article (2) mentions that “Waqf ikrar as mentioned 
in article (1) is declared verbally and/or written also 
stated in the deed of Ikrar Wakaf issued by PPAIW 
with mentioning the individual’s name who was 
appointed as nazir”. 
After the waqf ikrar was conducted in the 
presence of PPAIW and has been stated in the deed 
of  Ikrar Wakaf, then, the PPAIW on behalf of the 
Nazir registered the waqf property to an authorized 
institution no later than 7 (seven) days of business 
days since that deed of Ikrar Wakaf was being 
signed (Law No. 41 of 2004 article 32). 
Furthermore, article 33 stipulated that: “The 
registration of waqf property as mentioned on article 
32, PPAIW submits: a. the duplicate of Ikrar Wakaf 
deed; b. letters and/or proofs of ownership and other 
related documents. Afterword, an authorized 
institution in this case, the National Land Authority 
will issue a proof of registering the waqf property. 
PPAIW  must submit those proofs of registration to 
the appointed Nazir”. 
Therefore, the documents that has to be 
completed by PPAIW on registering a waqf land to 
Land Authority are: 
a.  Application Letter to 
register/convention/affirmation of rights, to 
register the lands that has been put as waqf on 
land registry and the issuing of the waqf 
certificate; 
b.  Letters of proofs of land ownership and other 
letters of information required; 
c.  The deed of Ikrar Wakaf or the replacement deed 
of Ikrar Wakaf issued by PPAIW; and 
d.  Validation Letter of the appointed Naziri ssued 
by PPAIW (Kantor Urusan Agama).