Naimah, Kedudukan Hukum Wakaf Tunai dalam Telaah Fiqh Muamalah... 81 KEDUDUKAN HUKUM WAKAF TUNAI DALAM TELAAH FIQH MUAMALAH SERTA IMPLEMENTASINYA DALAM HUKUM POSITIF DI INDONESIA

The issue of cash waqf is not really a new case in the study of fiqh. Historically, cash waqfbasically included in the khilafiyah. The legal disagreement occurs as a result of culture and understand-ing of the legal community is still struggling in the region of fixed asset waqf. There are several answersas well as a legal opinion to be used as proof to some madzhabscholars, one of which is the opinion ofImam Hanafi that allow cash as waqf endowments on the basis of Istihsan bi al-Urfi.The basic argumentof the Hanafi is the hadeeth narrated by Abdullah bin Masud, may Allah be pleased. While, ImamMalik also allow the base diwakafkan quality goods. Beside those arguments, Imam Shafii does notallow cash waqf and argue that the cash waqf does not immortal (can disappear). Theseare the law ofseveral fuqaha answers to this problem. While in Indonesia, legally justify the cash waqf with the issu-ance of Undang-Undang No. 41 Tahun 2004 about Endowments and Peraturan Pemerintah (Govern-ment Regulation)No. 42 Tahun 2006 about The Implementation of Undang-Undang No. 41 Tahun2004which the Regulation Legislation can provide legal certainty on the application and implementationcash waqf in Indonesia.