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Journal : IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan

Analisis hukum Islam terhadap pengembangan wakaf berbasis sukuk untuk pemberdayaan tanah yang tidak produktif di Indonesia Siska Lis Sulistiani
Ijtihad : Jurnal Wacana Hukum Islam dan Kemanusiaan Vol 18, No 2 (2018)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijtihad.v18i2.175-192

Abstract

Abstract. Waqf has more flexibility than zakat so that the form of waqf will continue to grow in accordance with the times. The development of the waqf must still be in the corridor of the Shari'a so that the value of ubudiyah and iqtishadiyah remain. The potential of waqf land in Indonesia is so large, making the number of unproductive waqf land due to limited aspects of funding and management. Sukuk-based waqf innovation launched in early 2017 by the Government in order to maximize the potential of waqf land in Indonesia, only the legal aspects of sukuk itself are legally still legitimate. The methodology used is qualitative research methods through literature study, with normative juridical research types and secondary data sources collected by documentary and interview methods and analyzed descriptively qualitatively so that the level of synchronization and feasibility of norms is known. The results of this study are that waqf and sukuk stand from 2 different contract goals, namely tabarru and tijaroh contracts, which are combined in order to bring greater value to benefit. The position of the sukuk-based waqf law if it is built on the contract of sukuk ijarah which is almost similar to bai al-wafa according to the jumhur ulama is prohibited, except for Hanafi schools that allow it. This is in line with the DSN fatwa regarding sukuk and Article 112-113 of the KHES regarding Bai al-Wafa. Apart from differences of opinion in the context of fiqh, it is necessary to pay attention to the clear regulatory aspects that underlie sukuk-based waqf, pay attention to the administration of waqf assets both land and building certificates and waqf certificates and attention to sharia legality aspects so that the main purpose of waqf for the benefit of the people can still achieved without reducing the value or the form of waqf assetsAbstrak. Wakaf memiliki fleksibilitas yang lebih dibandingkan zakat sehingga bentuk wakaf akan terus berkembang sesuai dengan perkembangan zaman. Perkembangan wakaf tersebut tetap harus dalam koridor syariat sehingga nilai ubudiyah dan iqtishadiyah nya tetap ada. Potensi tanah wakaf di Indonesia yang begitu besar, menjadikan banyaknya tanah wakaf yang tidak produktif diakibatkan terbatasnya aspek pendanaan dan manajemen. Inovasi wakaf berbasis sukuk yang diluncurkan di awal 2017 oleh Pemerintah dalam rangka memaximalkan potensi tanah wakaf di Indonesia, hanya saja aspek hukum sukuk itu sendiri secara hukum masih khilafiah. Metodologi yang digunakan adalah metode penelitian kualitatif melalui studi kepustakaan, dengan jenis penelitian yuridis normatif dan sumber data sekunder yang dikumpulkan dengan metode dokumenter dan wawancara lalu dianalisis secara deskriptif kualitatif sehingga diketahui taraf sikronisasi dan kelayakan norma. Hasil penelitian ini bahwa wakaf dan sukuk berdiri dari 2 tujuan akad yang berbeda yaitu akad tabarru dan tijaroh, yang digabungkan dalam rangka menghadirkan nilai maslahat yang lebih besar. Kedudukan hukum wakaf berbasis sukuk ini jika dibangun diatas akad sukuk ijarah yang hampir serupa bai al-wafa  menurut jumhur ulama diharamkan, kecuali madzhab hanafi yang membolehkannya. Hal ini yang selaras dengan fatwa DSN tentang sukuk dan Pasal 112-113 KHES tentang bai al-wafa. Terlepas dari perbedaan pendapat dalam konteks fiqh ini, perlu diperhatikan aspek regulasi yang jelas yang melandasi wakaf berbasis sukuk ini, memperhatikan perapihan administrasi aset wakaf baik sertifikat tanah dan bangunan maupun sertifikat wakaf dan perlu diperhatikan aspek legalitas syariah agar tujuan utama wakaf untuk kemaslahatan umat tetap dapat tercapai tanpa mengurasi nilai ataupun wujud dari asset wakaf.
Analisis implementasi wakaf wasiat polis asuransi syariah di lembaga wakaf al-Azhar Jakarta Siska Lis Sulistiani
Ijtihad : Jurnal Wacana Hukum Islam dan Kemanusiaan Vol 17, No 2 (2017)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijtihad.v17i2.285-299

Abstract

Waqf in Islam is one way to invest in property for the sake of the world and the hereafter. The development of waqaf must still be in the sharia corridor so that its ubudiyah and iqtishadiyah values remain. Islamic law will not be known even as DSN MUI has just released its fatwa in October 2016 which is the investment benefit and sharia life fatwa, but some sharia insurance institutions and wakaf institutions in Indonesia first applied this form of waqf. The legal status of a wakaf law on Islamic insurance policy under Islamic law includes productive wakaf. However, in terms of its ownership element as a waqf object has not been fully owned by wakif so ulama differed in opinion, although in principle has been owned by wakif, but still opens the dispute space because the waqf object is not yet fully owned. The wakaf law of syariah insurance policy itself is still potentially canceled by wakif or by sharia insurance if one of them wakif get difficulty paying the premium before maturity. Implementation of waqf syariah insurance policy at Al-Azhar Wakaf Institute Jakarta has not yet fully complied with the rules of Fatwa DSN MUI because the fatwa has just come out in the end of 2016 and socialized in early 2017, whereas the wakaf will be known as sharia insurance policy in the community.