IMPLEMENTATION OF SYIRKAH PRINCIPLES (PARTNERSHIP) IN THE ESTABLISHMENT OF A WAQF ASSET MANAGEMENT COMPANY Helza Nova Lita, Aam Suryamah, Fatmi Utarie Nasution, Aulia Hamidah Fauzia
Faculty of Law - Universitas Padjadjaran
Abstract
Waqf is a religious institution originating from Islamic law that has the potential and economic benefits that need to be managed effectively and efficiently for the benefit of worship and to promote public welfare. Therefore, in order for waqf to be managed effectively and efficiently, the key lies in good management. In this case, it is very relevant if waqf is managed by a waqf company whose operations apply good corporate governance. Through waqf companies, waqf assets will be managed effectively and efficiently in order to obtain optimal results so that waqf can contribute to economic growth and increase general welfare. This study examines how syirkah (economic partnership) as an economic cooperation concept that comes from Islamic law in forming a company managing waqf assets. The approach method used is a normative juridical approach, namely tracing, studying, and examining secondary data related to the material of this research. Syirkah as the basic concept of company formation in Islam, can be integrated into the formation of a company to manage waqf assets. syirkah amlaak which comes from joint ownership assets that are donated and managed productively, then the results are distributed according to the purpose of the waqf pledge. Besides that, the principles of syirkah inan and syirkah mudharabah can also be applied, which are components of cash waqf that are used as business capital and the profits for the purpose of waqf.
