Endonezya’daki Para Vakıfları Mevzuatı ve Uygulamaları

Yıl 2024, Sayı: 61-Haziran 2024, 171 - 187, 30.06.2024

Iskandar Iskandar , Hadi Sofuoğlu

https://doi.org/10.16971/vakiflar.1505246

Öz

Bu çalışma, Endonezya’da 2004 tarih ve 41 sayılı vakıflar kanunu çerçevesinde uygulanan para vakıfları kanununu ve bu kanunun Endonezya’daki uygulamasını incelemeyi ve analiz etmeyi amaçlamaktadır. Para vakıfları, Endonezya’daki yeni vakıf türlerinden biri olup özellikle Endonezya ekonomisini durgunluktan kurtarmada hayli işe yaramıştır. Son zamanlarda Endonezya’da para vakıfları, toplum ihtiyaçlarının karşılanmasına yardımcı olmak için kullanılabilecek İslâmî bir finansal araç haline gelmiştir. Endonezya’daki para vakıfları, 2004 yılında kabul edilen 41 sayılı kanuna göre faaliyet göstermektedir. Bu kanun, para vakıflarının fonlarının toplanması, yönetimi ve dağıtımıyla ilgili düzenlemeleri içermektedir. İslâm hukukuna göre, çoğu alim para vakıflarının caiz olduğunda birleşmektedir, ancak vakıf türleri ve bu türlerin koşulları konusunda farklı görüşler bulunmaktadır. Endonezya’da para vakıfları toplumda yaygın ve kabul gören bir uygulamadır. İnsanlar, para bağışında bulunarak veya para yoluyla vakıf kurarak bu uygulamayı gerçekleştirirler. Her iki yöntem de toplumun ekonomik güçlenmesi, eğitim ve sosyal programların finansmanı için kullanılır. Para vakıfları, hisse senetleri, sigorta poliçeleri ve kira sertifikaları gibi çeşitli finansal araçlarla desteklenir

Anahtar Kelimeler

Vakf, Para vakıflar, Islam Hukuku, Endonezya

Cash Waqfs Legislation and Its Implementation in Indonesia

Öz

The purpose of this study is to examine and analyze the law of cash waqf and its implementation as delineated in “Law No. 41 of 2004 concerning Waqf.” Cash waqfs represent a burgeoning form of waqfs in Indonesia, particularly notable in periods of economic stagnation. Their development has rendered them a significant Islamic financial instrument, which is instrumental in addressing community needs. Cash waqf operations in Indonesia adhere to the provisions of Law No. 41, enacted in 2004, which governs the collection, management, and distribution of cash waqf funds. Within the framework of Islamic jurisprudence, the permissibility of cash waqf is widely acknowledged, albeit with varying perspectives on foundational types and associated conditions. In Indonesian society, cash waqfs are prevalent and socially accepted. Individuals partake in this practice either through direct cash donations (direct cash waqf) or by establishing a waqf with monetary contributions. Both approaches are employed to foster community economic empowerment and to support educational and social initiatives. Noteworthy among the contemporary models of cash waqf instruments are stock waqfs, waqfs of insurance policies, and Cash Waqf Linked Sukuk (CWLS).

Anahtar Kelimeler

Waqf, cash waqf, Islamic law, Indonesia

Kaynakça

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