Abstract
This study discusses the mechanism for distributing tabarru's underwriting funds surplus. The purpose of this study was to find out and understand the concept of the mechanism for distributing tabarru's underwriting funds' surplus at the Surabaya Office Family Takaful Insurance. In this study using a qualitative approach with descriptive case study strategies and data collection techniques in the form of interviews and documentation. The results in this study are the distribution mechanism at the underwriting surplus in accordance with the products used by participants and will be processed after the submission of profit sharing by filling out a form submitting the results of the results made by insurance participants.
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