IMPLEMENTATION OF MUDHARABAH CONTRACT ON CIAMIS PRUDENTIAL SHARIA INSURANCE PRODUCTS
Abstract
This research is motivated by the provisions of the DSN-MUI Fatwa Guideline Number 21/DSN-MUI/IV/2001, which states that a mudharabah contract can be converted into a tabarru contract, but a tabarru contract cannot be converted into a mudharabah contract. The purpose of this study was to determine the mudharabah contract in Pru Taqwa Prudential Syari’ah Ciamis insurance. This study also aims to determine the tabarru’ contract on Pru Taqwa Prudential Syari’ah Ciamis insurance, as well as to determine the implementation of the mudharabah and tabarru’ contracts on Pru Taqwa Prudential Syari’ah Ciamis insurance. The type of research used is field qualitative with descriptive analysis method. This study uses primary and secondary data sources. The results show (1) the mudharabah contract at Pru Taqwa Prudential Syari’ah Ciamis, namely where the insurance participant/insured is domiciled as shahibul maal and the Pru Taqwa Prudential Syari’ah company is the mudharib/manager. Where participants leave contributions (premium payments) to companies which will then be managed in the form of investments in halal companies that have been approved by the Indonesian Ulema Council. (2) The tabarru’ contract at Pru Taqwa Prudential Syari’ah Ciamis is a contract that changes the contract where the participant becomes a risk bearer other than the company. The company is only a manager/operator. The manager is not entitled to use the tabarru’ funds if there is no power of attorney from the insurance participant to avoid maisyir, gharar and usury. (3) The implementation of the mudharabah and tabarru’ contracts on Pru Taqwa Prudential Syari’ah Ciamis is in accordance with existing provisions, namely based on the DSN-MUI Fatwa Number 21/DSN-MUI/IV/2001 concerning General Guidelines for Sharia Insurance, namely the mudharabah contract which can be converted into a tabarru’ contract and a tabarru’ contract cannot be converted into a mudharabah contract.
References
Abdurrahman, Dudung. (2003). Pengantar Metode Penelitian. Yogyakarta: Kurnia Kalam Semesta.
Antonio, Muhammad Syafii. (2001). Bank Syariah dari Teori ke Praktik. Jakarta: Gema Insani.
PT Prudential Life Assuance. (2016). Annual Report PT Prudential Life Assuance. Jakarta
PT Prudential Life Assuance (2015). PRU sales Academy. Jakarta
Dewi, Gemala. (2007). Aspek-aspek Hukum dalam Perbankan dan Perasuransian Syari’ah di Indonesia Edisi Revisi. Jakarta: Kencana
Hafidhuddin., et al. (2009). Solusi Beasuransi: Lebih Indah dengan Syari’ah. Jakarta: Salamadani.
Huda, Nurul dan Heykal, Mohamad. (2010). Lembaga Keuangan Islam. Jakarta: Kencana
Ismanto, Kuat. (2009). Asuransi Syari’ah Tinjauan Asas-asas Hukum Islam. Yogyakarta: Pustaka Pelajar
Karim, Adiwarman. (2004). Bank Islam Analisis Fiqh dan Keungan Edisi Dua. Jakarta: PT Raja Grafindo Persada.
Kasmir. (2014). Bank dan Lembaga Keuangan Lainnya Edisi Revisi. Jakarta: PT Raja Grafindo Persada.
Latumaerissa, Julius R. (2013) Bank dan Lembaga Keuangan Lain. Jakarta: Salemba Empat.
Lewis, Mervvyn & Algaoud, Latifa (eds. (2001). Perbankan syariah: Prinsip, Praktik, prospek (Penerjemah Burhan Wirasubrata). Jakarta: Serambi Ilmu Semesta.
Mardani. (2012). Ayat-ayat dan Hadits Ekonomi Syari’ah. Jakarta: Rajawali Pers.
Muhammad. (2007). Lembaga Ekonomi Syari’ah. Yogyakarta: Graha Ilmu.
Muljono, Djoko. (2015). Buku Pintar Akuntansi Perbankan dan Lembaga Keuangan Syari’ah. Yogyakarta: Andi.
Moleong, Lexy J. (2007). Metodologi Penelitian Kualitatif Edisi Revisi. Bandung: PT. Remaja Rosdakarya
Nopriansyah, Waldi. (2016). Asuransi Syari’ah. Yogyakarta: Penerbit Andi.
Sjahdeini, Sutan Remy. (2007). Perbankan Islam dan Kedudukannya dalam Tata Hukum Perbankan Indonesia. Jakarta: Pustaka Utama Grafiti.
Siswanto, Victorianus Aries. (2012). Strategis dan Langkah-langkah Penelitian. Yogyakarta: Graha Ilmu.
Sudarsono, Heri. (2013). Bank dan Lembaga Keuangan Syari’ah. Yogyakarta:Ekonisia.
Sugiyono. (2012). Metode Penelitian Kuantitatif, Kualitatif, dan R & D. Bandung: Alfabeta
Syafe’I, Rachmat. (2001). Fiqh Muamalah. Bandung: CV Pustaka Setia.
Thoyyar, Husni. (2015). Pedoman penulisan skripsi dan artikel ilmiah. Ciamis: IAID.
Wirdiyaningsih., et al. (2005). Bank dan Asuransi Islam di Indonesia. Jakarta: Kencana.
