Tinjauan Fatwa DSN-MUI Nomor 02 Tahun 2022 Tentang Wakaf Uang dan Undang-Undang Nomor 41 Tahun 2004 Tentang Wakaf Terhadap Pengelolaan Wakaf Uang
DOI:
https://doi.org/10.33511/almizan.v10n1.1-11Keywords:
Cash waqf, waqf management, legal compliance, Islamic financial institutionsAbstract
Cash waqf management in Indonesia is governed by the Fatwa of the National Sharia Council of the Indonesian Ulema Council No. 02 of 2002 on Cash Waqf and Law No. 41 of 2004 on Waqf. Nevertheless, variations in the collection and management of cash waqf practices continue to raise concerns regarding compliance with both Sharia principles and statutory regulations. This study aims to examine the conformity of cash waqf management practices through a case study of an Islamic boarding school foundation with the prevailing fatwa and legal framework. Employing a qualitative method with an empirical legal approach, data were collected through focused interviews, observation, and document analysis and subsequently analyzed using a descriptive-analytical technique. The findings reveal that cash waqf is collected through digital banking services and waqf offices, while the accumulated funds are invested in productive projects managed by the institution. The practice is consistent with the Fatwa of the National Sharia Council concerning the preservation of waqf principal and the optimization of its social benefits. However, it does not fully comply with Law No. 41 of 2004, particularly regarding the requirement that cash waqf be submitted through an Islamic Financial Institution Authorized to Receive Cash Waqf. These findings underscore the importance of harmonizing Sharia compliance and legal compliance in cash waqf management in Indonesia.
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