استثمار أموال الوقف النقدي بالمرابحة للآمر بالشراء : "مديرية استثمار الوقف النقدي في وزارة الأوقاف الأردنية " أنموذجا

Abstract

Abstract

The Directorate of Cash Waqf Investment is the first pioneering directorate in the field of cash waqf investment and development within the Ministry of Awqaf and Islamic Affairs in the Hashemite Kingdom of Jordan. The Directorate was established in 2020, employs various methods to invest cash waqf funds, including Murabaha to the Purchase Orderer (MPO).

This study aimed to present the experience of the Directorate of Cash Waqf Investment in the Jordanian Ministry of Awqaf and to examine the extent to which the Shariah regulations for Murabaha sales are fulfilled in the transactions conducted by the directorate. These sales represent one of the methods of investing cash funds in the directorate, with profits being distributed to charitable causes as specified in the waqf deeds of those funds. The study adopted a descriptive, inductive, analytical, and deductive methodology. 

The study concluded that the Directorate of Cash Waqf Investment is responsible for collecting, accounting for, preserving, and investing cash waqf funds to develop waqf assets and elevate society socially. It also found that Murabaha sales conducted by the directorate comply with Shariah regulations and that the directorate’s experience in Murabaha transactions is among the best, offering a modern model for cash waqf investment that contributes to social and economic advancement. 

Keywords: Pioneering Directorate, Cash Waqf Investment