Principles Assets Separation by The Foundation Founder Regarding the Authority of The Heirs' Rights

When establishing a foundation, the foundation founder must separate his personal assets when establishing a foundation. The purpose of this writing is to analyze the nature of the separation of assets of foundation founders from the authority of heirs' rights from the legal perspective of foundations in Indonesia. This research uses legal analysis and normative legal research using an approach that includes a statutory approach and a conceptual approach. The results of this research show that foundations as legal entities have assets that are separate from the personal wealth of their founders, so they do not there is an individual or legal entity that owns the foundation. Management of foundation assets must be transparent, with annual reports to the Trustees. Unlawful actions such as control of foundation assets by the founder or his heirs are subject to criminal sanctions, including the return of transferred assets, in accordance with the provisions of the Foundation Law.