Analysis of Stock Waqf Regulations as the Foundation for Implementation in Indonesia

Fikry Ramadhan Suhendar, Nurlailiyah Aidatus Sholihah, Khadher Ahmad, Muhammad Masruri

Abstract


This article aims to analyze the regulations governing stock waqf, which forms the basis for implementing stock waqf in Indonesia. Stock waqf involves movable property categorized as securities. The study employs a qualitative approach, drawing data from relevant literature on waqf. Qualitative data collection techniques include literature review related to waqf. Descriptive data analysis is used to describe and analyze the research findings. The research indicates that regulations governing stock waqf implementation are not yet comprehensive. This is due to the absence of detailed rules regarding procedures for stock waqf (Islamic endowment), whether by donating stock lots, dividends, or capital gains. The permissibility of stock waqf dividends is based on the Hanafi opinion, while the permissibility of stocks endowment stock lots is based on the Shāfi'i opinion, So basically the two types of waqf object, namely waqf in the form of dividens and lots of Shariah Shares can be used as waqf objects.

 

Artikel ini bertujuan untuk menganalisis regulasi wakaf saham yang dijadikan landasan pelaksanaan wakaf saham di Indonesia. Wakaf saham merupakan wakaf benda bergerak yang masuk dalam kategori surat berharga. Artikel ini menggunakan pendekatan kualitatif dengan sumber data diambil dari literatur-literatur yang berkaitan dengan wakaf. Jenis data yang digunakan dalam artikel ini adalah data kualitatif dengan teknik pengumpulan data dilakukan dengan cara penelusuran kepustakaan yang berkaitan dengan wakaf. Teknik analisis data deskriptif digunakan dalam penelitian ini guna mendeskripsikan hasil penelitian beserta analisis dalam penelitian ini. Berdasarkan penelitian yang dilakukan menunjukan bahwa aturan mengenai pelaksanaan wakaf saham belum menyeluruh. Hal ini berdasarkan belum adanya aturan yang terperinci mengenai tata cara wakaf saham baik dengan mewakafkan lot saham maupun deviden atau capital gainnya. Kebolehan mewakafkan dividen saham berdasarkan pada pendapat Hanafiyah sedangkan kebolehan mewakafkan lot saham berdasarkan pendapat Syafi’iyah, sehingga pada dasarnya kedua jenis benda wakaf tersebut yaitu wakaf berupa deviden dan lot saham Syariah dapat dijadikan sebagai objek benda wakaf.


Keywords


stock waqf regulations; implementation in Indonesia; waqf stock dividends, Shāfi'i and Hanafi opinions

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DOI: http://dx.doi.org/10.29300/madania.v28i2.5856

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