PENGEMBANGAN WAKAF BERBASIS SUKUK DALAM PEMBERDAYAAN TANAH TIDAK PRODUKTIF DI INDONESIA PERSEPEKTIF HUKUM ISLAM

Abstract

Waqf has more flexibility than zakat so that the form of waqf will continue to evolve according to the times. The sukuk-based waqf innovation was launched in early 2017 by the Government in order to maximize the potential of waqf land in Indonesia, it's just that the legal aspects of the sukuk itself are legally still khilafiah. The methodology used is a qualitative research method through literature, with the type of normative juridical research and secondary data sources that are collected by documentary methods and interviews and then analyzed descriptively qualitatively so that the synchronization level and the feasibility of norms are known. The results of this study show that the waqf and sukuk stand from 2 different objectives of the contract, namely the tabarru and tijaroh contracts, which are combined in order to present greater maslahah value. The legal position of this sukuk-based waqf if it is built on a sukuk ijarah agreement which is similar to bai al-wafa according to the number of scholars, is prohibited, except for the Hanafi school of thought that allows it. This is in line with the DSN fatwa on sukuk and Articles 112-113 of KHES regarding bai al-wafa. Statement of opinion in the context of this fiqh, it is necessary to pay attention to the clear regulatory aspects that underlie this sukuk-based waqf, pay attention to the administration of waqf assets both land and building certificates and waqf certificates and it is necessary to pay attention to aspects of sharia legality so that the main purpose of waqf for the benefit of the people can still be achieved without reducing the value or form of the waqf assets.