Tinjauan Yuridis Wakaf Wasiat Polis Asuransi Jiwa Syariah Dalam Perspektif Hukum Islam (Studi Pada Lembaga Wakaf Al-Azhar Jakarta)

After the enactment of Law Number 41 of 2004 concerning Endowments. A financial product was initiated in the form of a shari'ah life insurance policy. This product is an alternative to representation. Endowments Insurance policy is to partially accept the value if the insurance policy that has been held has been disbursed. The National Sharia Council of the Indonesian Ulema Council (DSN-MUI) has issued a fatwa regarding endowments for insurance benefits. Fatwa Number 106 of 2016 concerning Endowments Insurance Benefits and Benefits of Investment in Sharia Life Insurance by DSN-MUI allows endowments of insurance benefits and investment benefits in sharia life insurance if in accordance with the terms and conditions contained in the fatwa. This study aims to determine the mechanism of the will of the soul assumption endowment at Al-Azhar. As a legal basis as a waqf object, legislation is used after the enactment of Law No. 41 of 2004 concerning Waqf and fatwa of the Indonesian Sharia Council (DSN-MUI) Number 106 of 2016 concerning Endowments for Insurance Benefits and Investment Benefits in Sharia Life Insurance, and forms ideal legal arrangement in the will of the shariah life insurance policy. In analyzing this subject matter, the author uses descriptive methods. This research concludes that the mechanism of Al Azhar Waqf Institution is in accordance with applicable regulations. After the enactment of Law Number 41 Year 2004 concerning DSN-MUI Waqf and fatwa Number 106 of 2016 concerning Endowments Insurance Benefits and Benefits of Investment in Sharia Life Insurance. Endowments for halal / mubah / sharia life insurance companies may be used as waqf objects. The ability of testamentary shari'a life insurance policies from sharia life insurance companies to become objects of waqf needs further regulation regarding the definition of waqf, types of waqf, productive management of waqf land assets, Nazir professionalism, availability of waqf data base, networking of empowerment and development of waqf development , so as to provide legal certainty to the community and the waqf is still valid