出版社：Sekolah Tinggi Agama Islam Negeri (STAIN) Pekalongan
摘要：This paper analyzes the application of wakalah contracts in Project-Based Sukuk (PBS) from the perspective of muamalah fiqh. Data collection using interviews and literature study. Interviews with staff of the Directorate of Sharia Financing, Ministry of Finance of the Republic of Indonesia and members of the National Sharia Council - Indonesian Ulema Council (DSN-MUI). The analysis technique uses an interactive model. The results showed the contracts in the PBS application were the ijārah contract as the main contract and the wakālah (representative) as a supporting contract. The application of the al-wakalah contract in PBS was in accordance with sharia principles, but there are still problems that must be corrected, namely the application of Al-Sighah. The Al-Sighah application has followed the flow of the PBS scheme, with an offer (ījāb) from the SPV as the investor's representative and acceptance (qabul) by the government, that evidenced by the signatures on seven legal documents. However, the process of signing the seven documents was not carried out at the same place at any time or not one majlis (ittiḥād al-majlis).
