PERAN BADAN WAKAF INDONESIA DALAM MENGEMBANGKAN WAKAF DITINJAU DARI SEGI MAQASHID SYARIAH

Abstract

Waqf, a key instrument of philanthropy in Islam with lasting benefits, has had a fluctuating impact on the managerial and developmental dynamics of waqf in Indonesia. Over the years, the Indonesian government has shown interest in waqf by enacting laws to officially protect waqf assets. Despite this, the main law governing waqf in Indonesia, namely law number 41/2004, has remained unchanged for the past two decades, leading experts to call for amendments to improve its effectiveness.

The level of waqf literacy in Indonesian society is generally low, despite the wide-ranging benefits it offers, particularly in the socio-economic sector. The study aims to examine the role of the government, specifically the Indonesian Waqf Board (BWI), as a regulator and operator in driving the development of waqf. Additionally, the research analyzes waqf from the perspective of māqashid al-syariah, focusing on the essential elements of waqf and its alignment with māqashid values.

Utilizing qualitative methods and primary sources such as Indonesian waqf laws and BWI regulations, the research highlights the significant role played by BWI in advancing waqf initiatives. The findings underscore the importance of government involvement, particularly through BWI, in promoting waqf at both the regulatory and operational levels, thereby contributing to the fulfillment of māqashid al-syariah principles.