Tinjauan Fatwa DSN-MUI Nomor 02 Tahun 2022 Tentang Wakaf Uang dan Undang-Undang Nomor 41 Tahun 2004 Tentang Wakaf Terhadap Pengelolaan Wakaf Uang

Abstract

This research is motivated by the requirement that wakif must submit cash waqf through a Sharia Financial Institution Receiving Cash Waqf (Lembaga Keuangan Syariah Penerima Wakaf Uang / LKSPWU). However, at YPI Al-Azhar Kebayoran Baru, South Jakarta, cash waqf is received directly by the nazir, and its management is directly invested in projects developed by the institution. This study employs a qualitative research method, consisting of focused interviews, naturalistic observation, and document analysis, using an empirical legal approach. The results of the research show that (1) The practice of cash waqf management at YPI Al-Azhar Kebayoran Baru, South Jakarta is conducted through the receipt of cash waqf via mobile banking applications or through the Al-Azhar Waqf Office. Subsequently, the collected cash waqf is invested in projects developed by the Al-Azhar Kebayoran Baru Waqf Institution. (2) The practice of cash waqf management at YPI Al-Azhar Kebayoran Baru, South Jakarta is in accordance with MUI Fatwa Number 02 of 2002 concerning Cash Waqf. However, it has not fully met all the requirements for the collection and management of cash waqf as stipulated in Law Number 41 of 2004, particularly Article 28, which states that “Wakif must submit cash waqf through a Sharia Financial Institution Receiving Cash Waqf (LKSPWU).