LEGALITAS DAN DAMPAK ISTIBDAL WAKAF SAHAM PADA TABUNG WAKAF INDONESIA DI PT. DANONE Tbk.

Abstract

Abstract

The process of exchanging waqf objects, which in fiqh terms is called tidal, is an act whose permissibility is debated among scholars. Real debates exist in every school of jurisprudence, ranging from very strict opinions to opinions that make the tibial process easier. In the current development of waqf, discussions about the practice of istibdal not only raise whether or not this practice is permissible but are much more comprehensive, namely related to the need to develop the management of waqf objects. This research shows that the understanding of nazir, in this case, the Indonesian Waqf Tabung (TWI), is based on an understanding that prioritizes the principle of tasbih al-Tamara H (distributing benefits) compared to habs al-asl (maintaining the principal assets). The benefit which is one of the bases for carrying out the practice of istibdal can be seen from the policy taken by the nazir of Tabung Wakaf Indonesia (TWI) to sell back the shares of PT Danone which is currently carrying out a buyback action so that there is no other choice for Tabung Wakaf Indonesia (TWI) except to sell it. In this context, the benefit of daruriyah is the main basis for carrying out this tidal.

Kayword:       Istibdal, Waqf, Shares, and PT. Danon