Analisis Sukuk Dalam Pandangan Maqashid Shariah

Abstract

Sukuk is one of the instruments offered in the capital market. In the implementation process and
the types of instruments offered, it is necessary to review, especially in the view of maqashid
sharia. So this study aims to analyze sukuk in the view of maqashid shariah. This study uses a
type of library research with a normative qualitative approach. The data collection technique in
this study uses documentation techniques, namely collecting various literatures carried out to
find concepts that have relevance to the topic of discussion through the study of books, journals,
magazines, and indirect expert opinions, which will then be analyzed in depth. The results of this
study indicate that the sale and purchase of corporate sukuk is legal, either in cash or in cash,
provided that the company's activities, whether investment or sharif, do not conflict with sharia. n the review of maqashid shariah through al-kulliyah al-khamsah, 5 green sectors financed by
Indonesian green sukuk are in accordance with maqashid sharia through al-kulliyah al-
khamsah, namely guarding religion (hifdzu ad din), and protecting property (hifdzu al Mal).