REKONTRUKSI MODEL OPERASIONAL ASURANSI UMUM SYARIAH; STUDI KUALITATIF ATAS IMPLEMENTASI AKAD TABARRU’
Abstract
The inconsistency between the principle of tabarru' contracts and the operational practices of general sharia insurance in Indonesia remains a crucial issue in the development of the takaful industry. Problems such as the mixing of contract types, the absence of fund separation between participants and operators, and the lack of implementation of maqasid sharia values, create legal uncertainty and reduce the effectiveness of institutions. This study aims to reconstruct the operational system of general sharia insurance with a conceptual approach that prioritises tabarru' contracts and the integration of Maqasid Sharia. The approach used is descriptive qualitative through literature study, referring to the fatwas of DSN-MUI, OJK regulations, fiqh muamalah literature, and scientific articles. The results of the study formulate five main elements of an ideal operational system: clarity of contract structure, a fair contribution system, transparent management of risk and surplus funds, separation of participant and operator funds, and the application of maqasid sharia principles. Overall in the governance of institutions. This finding underscores the importance of formulating a standard operational model that not only complies formally but also substantially reflects the objectives of Sharia. The main contribution of this research is to provide a theoretical foundation and practical input for the development of national operational policies for the Sharia insurance industry.
Downloads
References
Alhabshi, S. O, S. H Kassim, and R Haron. 2019. “Islamic Insurance (Takaful): Literature Review and Directions for Future Research.” Journal of Islamic Monetary Economics and Finance 5 (1): 153–80.
Asari, P, D Wibowo, and A Rahmawati. 2020. ““Evaluasi Kepatuhan Syariah Pada Praktik Akad Tabarru’ Dalam Asuransi Syariah Di Indonesia.” Al-Iqtishad: Journal of Islamic Economics 12 (1): 85–104.
Asosiasi Asuransi Syariah Indonesia. 2022. “Laporan Industri Asuransi Syariah.” AASI. 2022.
Dusuki, A. W, and A Abozaid. 2007. “A Critical Appraisal of the Challenges of Realizing Maqasid Al-Shari’ah in Islamic Banking and Finance.” Humanomics 23 (3): 143–61.
Dusuki, A. W, and S Bouheraoua. 2011. “The Framework of Sharīʿah Governance for Islamic Financial Institutions.” ISRA International Journal of Islamic Finance 3 (1): 41–59.
Farhana N. 2024. “Implementasi Maqashid Syariah Pada Asuransi Syariah Di Indonesia.” Jurnal Ilmiah Ekonomi Islam 10 (1): 58–62.
Fathurrahman Azhari, H. n.d. QAWAID FIQHIYYAH MUAMALAH.
Hudaifah, A, and S Hidayatullah. 2021. “Sharia Compliance in Indonesian Takaful: An Institutional Review.” Tazkia Islamic Finance and Business Review.
Lewis, M. K. 2011. “Islamic Insurance (Takaful).” In Handbook of Islamic Banking, Edited by M. Kabir Hassan & Mervyn K. Lewis.” In Islamic Insurance (Takaful). Cheltenham: Edward Elgar Publishing.
Muhammad Syafii Antonio. 2001. Bank Syariah: Dari Teori Ke Praktik. Jakarta: Gema Insani.
Nasution, M. S. A, and R. H Nasution. 2020. Filsafat Hukum Islam & Maqashid Syariah. Jakarta: Kencana.
Nurhayati, M, S. N Hidayati, and M Haryanti. 2024. “Analisis Zakat Sebagai Instrumen Redistribusi Kekayaan Untuk Mengurangi Kesenjangan Sosial.” Jurnal Ilmiah Ekonomi Islam 10 (1): 13–27.
Nurul Lchsan Hasan, MA. Sl{Rlffi ES"@d$s@*{s. n.d.
Ooritas Jasa Keuangan (OJK). 2022. “Laporan Kajian Implementasi PSAK Syariah Dalam Industri Asuransi Syariah.” Jakarta.
Otoritas Jasa Keuangan (OJK). 2023. “Statistik Asuransi Syariah Desember 2023.” OJK. 2023.
Priyatno, P. D, L. P Sari, and I. N Atiah. 2020. “Penerapan Maqashid Syariah Pada Mekanisme Asuransi Syariah.” Journal of Islamic Economics and Finance Studies 1 (1): 1–18.
Rahman, A. R. A. 2014. “Takaful: Potential Demand and Growth.” ISRA International Journal of Islamic Finance 6 (2): 67–84.
Rahmawati, A, and Z Arifin. 2020. “Studi Konseptual Model Manajemen Risiko Asuransi Syariah Berbasis Maqasid Syariah.” Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah 12 (2): 151–70.
Soemitra, A. 2015. Asuransi Syariah: Teori Dan Praktik Kontemporer. Jakarta: Kencana.
Suharto, T, and P Asari. 2021. ““Model Manajemen Risiko Dan Kepatuhan Syariah Dalam Asuransi Umum Syariah.” Al-Mashrafiyah: Jurnal Ekonomi, Keuangan Dan Perbankan Syariah 5 (2): 99–112.
Wibowo D, and Ismail A. 2021. “Metodologi Studi Konseptual Dalam Ekonomi Syariah: Kajian Atas Akad Dan Aplikasi Praktisnya.” Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah 12 (1): 1–15.
