Abstract. The Implementation and Legality Review of Movable Treasure Endowments in Indonesia: Endowments of Money and Shares. Endowment or Waqf is a non-market wealth distribution methods alongside zakah, infaq, and sadaqa. Particularly in Indonesia, waqf practice is identical with fixed asset donation notably land and building. The utilization of most waqf asset in Indonesia is not economically productive, such as mosque and cemetery. The aims of this study are to analyze the precept of cash and share waqf and its implementations. This study is classified as a literature review with qualitative approach. A Meta-synthesis method is applied as analyzing tools. Results shows that most Islamic scholar allow cash and shares to be used as waqf object. Both cash and share waqf can be implemented into two models. Cash waqf can be implemented as mutual fund or converted into other fixed asset. While share waqf implementation can be done through corporate waqf and individual share waqf. Abstrak. Kajian Hukum dan Implementasi Wakaf Harta Bergerak di Indonesia: Wakaf Uang dan Saham. Wakaf adalah metode distribusi kekayaan non-pasar bersama zakat, infaq, dan shadaqah. Khususnya di Indonesia, praktik wakaf identik dengan sumbangan aset tetap, terutama tanah dan bangunan. Pemanfaatan sebagian besar aset wakaf di Indonesia tidak produktif secara ekonomi, seperti masjid dan pemakaman. Tujuan dari penelitian ini adalah untuk menganalisis kas dan share wakaf dan implementasinya. Penelitian ini diklasifikasikan sebagai tinjauan pustaka dengan pendekatan kualitatif. Metode Meta-synthesis diterapkan sebagai alat analisis. Hasilnya menunjukkan bahwa sebagian besar ulama Islam mengizinkan uang tunai dan saham untuk digunakan sebagai objek wakaf. Baik kas dan share wakaf dapat diimplementasikan ke dalam dua model. Wakaf uang tunai dapat diimplementasikan sebagai reksadana atau dikonversi menjadi aset tetap lainnya. Sedangkan pelaksanaan wakaf saham dapat dilakukan melalui wakaf korporat dan wakaf saham individu
Abstract: This study aims to analyze the role of mosque institution as the center of socio-economic empowerment of the community. The study was conducted at Sabilillah Mosque which is a large national pilot mosque. The approach used is case study. The results of social empowerment research are, improving the quality of education, family assistance, business training, health services, network strengthening with mushollah. While economic empowerment among others economic empowerment through mosque cooperative, economic empowerment dhuafa through business capital and provision of production facilities, economic empowerment through provision of market pujasera. To generate other funding sources as a means to empower the community, Sabilillah Mosque organizes auditorium, cash receipts, and minimarket management cooperation.
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