ABSTRAK Sukuk Tabungan seri ST-001 pertama kali dikeluarkan oleh Pemerintah menggunakan akad wakalah. Sukuk tabungan ditawarkan kepada masyarakat melalui agen penjual, salah satunya adalah PT. Trimegah Sekuritas Indonesia Cabang Surabaya. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan jenis penelitian lapangan (field research). Kemudian dilakukan pendekatan penelitian deskriptif analisis untuk menganalisis terkait objek yang diteliti. Teknik pengumpulan data yang digunakan adalah dengan melakukan observasi, dokumentasi, dan wawancara. Hasil penelitian, pertama mekanisme akad wakalah pada transaksi jual beli sukuk tabungan di PT. Trimegah Sekuritas Indonesia dapat dilihat dari Formulir Pemesanan sukuk tabungan dan Memorandum Informasi. Dalam formulir tersebut terdapat keterangan bahwa dana investor yang dikuasakan kepada Perusahaan Penerbit SBSN, digunakan untuk kegiatan yang menghasilkan keuntungan. Serta Memorandum Informasi sukuk tabungan yang menggunakan akad wakalah tanpa ujrah. Faktanya, investor tidak mengetahui hal tersebut, mereka hanya mengetahui sifat dari sukuk tabungan yang tidak dapat diperjualbelikan dan adanya fasilitas pencairan sebelum jatuh tempo (early redemption). Kedua, tinjauan hukum Islam mengenai akad wakalah pada transaksi jual beli sukuk tabungan telah sesuai dengan hukum Islam. Akad wakalah tanpa ujrah diperbolehkan karena pada zaman dahulu Nabi Muhammad SAW pernah mewakilkan kepada sahabat-sahabatnya untuk melaksanakan hukuman, membeli kambing, dan melakukan qabul nikah. Semua itu dilakukan tanpa memberikan imbalan kepada mereka. Kata kunci : Sukuk Tabungan, Wakalah

The saving bonds by the series ST-001 was first being issued using contract of wakalah. Savings bonds were offered to the public through the sales agents, and one of which is PT. Trimegah Sekuritas Indonesia at the branch of Surabaya. This study used qualitative research method with focuses on the field research. Then, the descriptive analysis approach was done to analyze the concerned object. The technique of collecting data was done by the steps of observation, documentation, and interviews. The results of this study, firstly, the contract of wakalah at the transaction of savings bonds at PT. Trimegah Sekuritas Indonesia could be seen from the form of purchase order savings bonds and memorandum of information. In that form, there was information that investors' funds which were authorized to SBSN Publishing Company, used for the activities that can generate profit. Information Memorandum as well as savings bonds that use contract of wakalah without ujrah. In fact, investors do not know about it, they only know the nature of savings bonds that cannot be exchanged, in addition the liquefaction facility before maturity (early redemption). Secondly, the complementation of the Islamic law on contract of wakalah on the transactions of savings bonds has been allowed by the Islamic law. The contract of wakalah without ujrah is allowed in Islam, the origin was in the era of our Prophet Muhammad SAW who ever appointed Khulafaur Rasyidin to give a sentence as his representation, besides bought a goat, even did offer and acceptance of marriage. All of which were done without providing compensation to them. Keywords : saving bonds, wakalah

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