THE MANAGEMENT OF TEUKU UMAR'S TOMB IN WEST ACEH REGENCY ACCORDING TO THE CONCEPT OF MILK AL-DAULAH AND GOVERNMENT REGULATION NUMBER 27 OF 2014 CONCERNING THE MANAGEMENT OF STATE ASSETS

Abstract

This article examines the management of the National Hero Teuku Umar's grave in West Aceh Regency from the perspective of Islamic law through the concept of milk al-daulah and the positive legal framework of Government Regulation No. 27 of 2014 on the Management of State/Regional Property. The study employs a qualitative method with a juridical-empirical approach, combining literature review and interviews with stakeholders, including site custodians, the Social Affairs Office, and local community leaders. The findings reveal that Teuku Umar's grave, as a state-owned asset of significant historical, cultural, and religious value, should be managed based on the principles of functionality, transparency, accountability, and legal certainty. However, in practice, its management faces several challenges, such as limited funding, weak coordination between central and regional governments, and inadequate long-term maintenance planning. From the perspective of milk al-daulah, the grave is a public trust that must be preserved for the benefit of society and not for private or commercial purposes. This study highlights the urgency of establishing a stronger institutional framework, sustainable budget allocation, and active community participation to ensure optimal and consistent management of the site in accordance with Islamic principles and national regulations.