PENERAPAN SUKUK BERDASARKAN ASET KEKAYAAN NEGARA DI INDONESIA
This study aims to analyze Sukuk Underlying Assets of State Assets in Indonesia in Islamic Values. The data used in this study are secondary data and methods which are used namely SWOT analysis with assistance from some literature as a source of literature and interviews which are carried out during the research. The results of this study indicate that at the end of 2016, the value of sukuk emissions had reached 20,425.4 billion Rupiahs (USD 1,520). With the total APBN amounting to 2,152,695 billion Rupiah (USD 159,700), the sukuk market share in Indonesia in 2016 reached 0.95%. To make sukuk more developed, Indonesia has a new breakthrough using the country's wealth as an underlying asset in its issuance. However, the use of underlying assets is only limited to state property (BMN), so it is necessary to expand the state assets used as underlying. Because the wealth of the state is not limited to the existence of a thing in the form of buildings or buildings, but also including all natural resources which are attached to these assets.