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All Journal Jurnal Perbankan Syariah Darussalam (JPSDa) Jurnal Ekonomi Syariah
Milatun Nafiah
Universitas KH. Mukhtar Syafaat Blokagung
Economics, Econometrics & Finance

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ANALISIS PENERAPAN AKAD MURABAHAH DAN WAKALAH BIL UJRAH PADA INVESTASI EMAS DIGITAL Milatun Nafiah; Ani Faujiah
Jurnal Ekonomi Syariah Darussalam Vol. 6 No. 2 (2025): Agustus 2025
Publisher : Universitas KH. Mukhtar Syafaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jesdar.v6i2.5218

Abstract

Digitalization of gold transactions triggers sharia compliance debates on ribawi commodities. This qualitative library research (2021–2026) aims to analyze the integration of murabahah and wakalah bil ujrah contracts, evaluate taqabudh hukmi fulfillment, and examine the implications of PSAK 102 on digital gold platforms. The results indicate that Murabahah and Wakalah bil Ujrah contracts integrate independently without ta'alluq, provided the platform offers physical withdrawal flexibility from the start. The taqabudh hukmi aspect is fulfilled through digital constructive possession (takhliyah) backed 100% by physical gold in the custodian vault to avoid fictitious sales (bai' ma'dum), weight precision, and a physical withdrawal option. Furthermore, PSAK 102 effectively acts as a sharia filter through real-time full disclosure of cost prices and profit margins. This study recommends refining the application's user interface to ensure user freedom of choice (ikhtiyar) and stresses the need for cross-sectoral regulatory harmonization for regular cyber technology audits.
ANALISIS TINGKAT KESEHATAN KEUANGAN PT. ASURANSI TAKAFUL KELUARGA BERDASARKAN METODE RISK-BASED CAPITAL (RBC) DAN EARLY WARNING SYSTEM (EWS) PERIODE 2025 Milatun Nafiah; Lely Ana Ferawati Ekaningsih
JPSDa: Jurnal Perbankan Syariah Darussalam Vol. 6 No. 2 (2026): Juli 2026
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jpsda.v6i2.5314

Abstract

This study aims to analyze the financial health of PT Asuransi Takaful Keluarga for the 2025 period. The research novelty lies in integrating Risk-Based Capital (RBC) and Early Warning System (EWS) methods to comprehensively capture the solvency and operational performance of Islamic insurance. Using a descriptive-quantitative approach, secondary data from audited 2025 financial statements were analyzed based on OJK Regulation No. 71/POJK.05/2016. The findings indicate a highly healthy financial condition; RBC ratios for both Tabarru' and Corporate Funds are well above the regulatory minimum, supported by liquid and productive EWS indicators. However, over-capitalization is identified in the Corporate Fund due to conservative governance, and the Tabarru' Fund claim ratio approaches the ideal threshold. This study implies that the industry should optimize capital allocation and mitigate underwriting deficits, while providing regulators a reference to refine risk-based supervisory parameters in Islamic insurance.
Co-Authors Ani Faujiah Lely Ana Ferawati Ekaningsih