How to Increase the Accountability of Cash Waqf  Linked Sukuk: Maqāṣid Asy-Syarī‘ah Approach

Erny Arianty; M. Cholil Nafis; Abdul Ghoni

How to Increase the Accountability of Cash Waqf Linked Sukuk: Maqāṣid Asy-Syarī‘ah Approach

Erny Arianty, M. Cholil Nafis, Abdul Ghoni

Abstract

Abstract This study aims to identify the most influential strategies in increasing the accountability aspects of maqoshid sharia CWLS transactions by Nazir by first identifying the problems that exist in each element of maqoshid sharia, the solutions that have been carried out by nazir, and some future strategies. The method used is the Analytical Network Process qualitative approach. The data collected comes from informants from BWI, regulators, government, Nazirs, and Islamic financial institutions collecting cash waqf funds (LKSPWU). The results of the research show several identified strategies. Development and dissemination of the first competencies for sustainable waqf managers and communities related to the CWLS program, professional management, accounting and reporting, and technology. The second strategy is determining what information rules are presented to individual and non-individual wakif parties, such as regulators, the government, and LKSPWU.

Keywords

Accountability, Maqoshid, Sharia, CWLS, ANP

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DOI: 10.15408/aiq.v1i1.30488