Wakaf Uang Dalam Perspektif Hukum dan Ekonomi Islam

Hendra Kholid

Cash waqf law is still disputed (debatable). The dispute was born because the common tradition practices of endowing property as waqf, in the Muslim community is still limited to the waqf of fixed asset and the rental of waqf property. Waqf is one of ijtihad concepts in fiqh. This means that waqf, as a result of ijtihad, is born from the ulemas’ understanding of the texts explaining about spending assets. Similarly, the cash waqf is the result of Ijtihad of Muhammad bin Abdullah al-Ansari, a disciple of Zufar (companions of Abu Hanifah), on the acceptability of waqf in the form of cash money; dirham or dinar, and in the form of commodities which are weighed or measured (such as grain). In Islamic history, cash waqf turned out to have been practiced since the early second century hijrah. It is narrated by Imam Bukhari that Imam al-Zuhri (d. 124 H) one of the leading scholars and founder of codification principle of hadith (tadwin al Hadith), ruled the advisability of cash waqf of dinar and dirham for the construction of dakwah, social and education facilities of Muslims. That is by making the money collected for business capital and then distributing the profits as a waqf.

By the appearance and development of Shariah financial institutions with the principles of result sharing, buying and selling as well as leasing principles, it is easier to realize the concept of cash waqf in economy, and it is easy as well for Nazhir as waqf investment manager to invest waqf funds collected in accordance with the principles of Shariah through Mudharabah investment, Musharaka, Ijarah, or Murabaha principle.

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Badan Wakaf Indonesia adalah lembaga negara independen yang dibentuk berdasarkan Undang-Undang Nomor 41 Tahun 2004 tentang Wakaf. Badan ini dibentuk dalam rangka mengembangkan dan memajukan perwakafan di Indonesia.

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