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All Journal Taruna Law
Nurhasyim, Fiqih
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Religion Law, Crime, Criminology & Criminal Justice Social Sciences

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Tinjauan Yuridis Cash Waqf Linked Ṣukūk (CWLS): Sebagai Alternatif Wakaf Produktif matlail fajar, abbas sofwan; Nurhasyim, Fiqih
TarunaLaw: Journal of Law and Syariah Vol. 4 No. 1 (2026): January
Publisher : Sekolah Tinggi Agama Islam Taruna Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54298/tarunalaw.v4i1.720

Abstract

This research discusses cash waqf and Cash Waqf Linked Sukuk (CWLS) in Indonesia. Cash waqf is a waqf instrument that uses money as a commodity, managed by the Islamic Financial Institution Receiving Cash Waqf (LKS-PWU) and the Indonesian Waqf Board (BWI). CWLS is a cash waqf instrument used to purchase government-issued Sukuk, making it a productive waqf alternative.This study aims to explain the legal status of cash waqf in Islamic law and the problems found. The results show that the legal status of cash waqf has differing opinions among scholars. Some scholars allow cash waqf with certain conditions, such as being used as business capital.The research method used is normative with a legislative approach. This research can provide literacy on the legal status of cash waqf and the mechanism of CWLS as a productive effort. CWLS can be a productive and beneficial waqf alternative for the community, increasing the potential of cash waqf in Indonesia. Thus, this research is expected to contribute to the development of cash waqf in Indonesia.
Co-Authors Matlail Fajar, Abbas Sofwan