“Mekanisme Pengelolaan Dana Pada PT Syarikat Takaful Indonesia Ditinjau Dari Segi Hukum Islam

Abstract

There are still many doubts about the existence of insurance in Indonesia, bothconventional insurance and Islamic insurance. There are four opinions aboutinsurance: 1). Insurance is considered haram in Islamic law, 2). Insurance isacceptable in Islamic Shariah, 3). Social insurance only allowed with Islamicshariah, 4). All types of insurance are considered syubhat. Fund managementmechanisms on conventional insurance contains elements of gharar, maisir, andusury, in contrast to Islamic insurance, especially at PT. Syarikat TakafulIndonesia. Fund management mechanism at PT. Syarikat Takaful Indonesia isdivided into 2 parts: premium with savings element and no savings element. Inpremiums with savings elements are divided into 2 accounts namely savingsaccount and special account (Tabarru '), whereas in premiums without element ofsavings only entered into special accounts only. Fund management mechanism atPT. Syarikat Takaful Indonesia uses two concepts namely the concept of al-Takaful (protection) and al-Mudharobah (profit sharing). With the two conceptsare takaful insurance avoided from elements of gharar, maisir, and usury. Ingeneral, Takaful provides two types of protection: family takaful and generaltakaful. In the event of a dispute in takaful insurance is settled through theIndonesian Arbitration Board of Muamalat (BAMUI). DOI: 10.15408/sjsbs.v4i2.7874