Analisis Konsep Highest and Best Use Untuk Tanah Wakaf Menurut Perspektif Islam

Authors

  • Adelita Fitriani Baiq Rizki Pratama Islamic Economic, Center of Religious and Cultural Studies Postgraduate School Universitas Gadjah Mada

DOI:

https://doi.org/10.12928/ijiefb.v2i2.856

Keywords:

Highest and Best Use, Islam, Tanah, Wakaf

Abstract

Penelitian ini bertujuan untuk membuat konsep penilaian pemanfaatan terbaik (Highest and Best Use) dalam perspektif Islam yang digunakan pada tanah wakaf. Penelitian ini menggunakan studi literature dan pendekatan konseptual serta analisis kritis untuk membuat metode baru yang dapat digunakan dalam menganalisa pemanfaatan terbaik dari tanah wakaf. Hasil penelitian menemukan bahwa metode HBU tidak dapat diaplikasikan untuk menilai tanah wakaf dikarenakan terdapat beberapa elemen di dalamnya yang tidak sesuai dengan prinsip syariat Islam. Adapun perbedaan diantara kedua bentuk metode ini, yaitu pada aspek fisik dan lokasi, peneliti menambahkan pedoman alternatif penggunaan tanah wakaf berdasarkan lokasinya. pada aspek legalitas, peneliti mengganti indikator penilaian status hak atas tanah didasarkan pada keberadaan akta ikrar wakaf dan sertifikat tanah wakaf, pada indikator zoning, peneliti menambahkan 5 sub indikator yang perlu dipertimbangkan, yaitu peruntukan tanah wakaf, bentuk muamalah yang dilakukan dalam memanfaatkan tanah wakaf, kebutuhan masyarakat, manfaat yang dapat diberikan dan ibdal/istibdal. Pada aspek keuangan, perbedaan terletak pada indikator pengeluaran (pertimbangan pengeluran untuk dana ZIS) dan uji kelayakan investasi menggunakan gold value method dan gold index method. Adapun pada aspek penentuan penggunaan terbaik di dasarkan pada aspek maslahan dan perhitungan nilai properti didasarkan pada prosentase kenaikan harga emas.

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Published

2019-08-06

Issue

Vol. 2 No. 2 (2019)

Section

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