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Journal : Tawazuna

Observation of PSAK 108 concerning to accounting of Sharia Insurance Transactions in Islamic Knowledge According to Yusuf Qardhawi: Observation of PSAK 108 concerning to accounting of Sharia Insurance Transactions in Islamic Knowledge According to Yusuf Qardhawi Anggi, Anggita Muslihani; Andira, Ayu
Tawazuna Vol. 2 No. 1 (2022)
Publisher : UMBanjarmasin

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Abstract

Life insurance is one of the institutes that plays an important role in Indonesia, because life insurance contains activities that play a role in getting protection from the risks of financial life which cannot be known as a result of someone's death. At present the development of the insurance business is getting better, so that most industries have also emerged. One of them is sharia-based life insurance. Due to the existence of sharia life insurance, the Indonesian accounting association issued PSAK No. 108 which contains the accounting of sharia insurance transactions for an accounting policy that is managed and the provision of insurance services. The preparation and presentation of the life insurance financial statements is in line with the growth of existing Islamic law, showing that the influence of local socio-cultural customs on the formation of Islamic law is very strong, which can be seen in the results of the ijtihad of the priests of the schools of thought. In Yusuf Qardhwani's fatwa regarding insurance which clearly forbids however, the idea of ​​insurance was not rejected by him on condition that the adjustment of the concept must be a sharia concept and Yusuf Qardhawani discussed insurance in his book al-halal waal-haram wial-Islam written by him in the 60's. Because the book presents a study of religious law that underlies and is needed by Muslims  
Co-Authors Abin, Rais Afif, M Nur Ahmania, Santri Aisyah aksal, aksal Alfitra, Muh. Amiluddin Amiluddin, Amiluddin Ananta, Putri Anggi, Anggita Muslihani Anggrieni, Nurul Anis Fitriyani Annisa Arfah, Muhammad Ariyani, Amra Ayuni, Putri B, Muthmainna Bahtiar Dandung, Mariadi Darwis M, Muhammad Dwiyanti, Wiwi Eliza Fitri Erlangga Erlangga Erniati Erniati Fauzan, Muh. Miftah Febrianti, Azila Firdayanti hamer, wellfarina Hariadi Syam, Hariadi Hasanah, Ikhwatun Hasibuan, M. Daud Ibrahim Hery Widijanto Hoerniasih, Nia Isril " Kamsinar, Kamsinar Khairunisa Adnan, Khadijah Krisna, Bayu laili wahyunita, laili Liliandrian, Andi Lilis karlina, Lilis Magfirah Mahdaliana, Mahdaliana Manalu, Rista Irawati MARDIAH HASANAH NASUTION Mariani Mariani Martin Martin Masrina, Masrina Mualimin Mualimin Muliani Muliani, Muliani Muliyani, Mariani Musdalifah, Uci Musthofa, Khabib Muthmainnah, Nurillah Muti’ah, Try Hadirah NASUTION, MARDIAH HASANAH Nur Hikma, Nur Nurhafida Nurmasita, Endah Nurpadillah Oktaviani, Dhea Pratiwi, Alifiah Purjianto Purniawan, Didin Putri, Nadila R., Mantasiah Rahmat Hidayat Ramadhani, Nadea Zahra Ray Suryadi, Ray Razak, Rosdianti Rochmawati, Zulfa Sakinah, Norma Salsabilah, Mutiara Saragih, Nabilah Hafizhah Sari, Ayu Monika Sari, Cinantya Meyta Sarpendi, Sarpendi Septian Rachman, Vicky Sinaga, Sinta Sukmawati Sukmawati Sulfiati Sutarjo Sutarjo Suwondo Suwondo Syafi’i, Wan Syairal Fahmy Dalimunthe Syam, Haerul Syarifah, Wardatus Syilfia Hasti Tahir, Nurbiah Tiara Dini Harlita Tri Hidayati Triadi, Defri Usman, Yusnita Wa Ode Suarni, Wa Ode WAHYUNI Yogiswari, Almanda Triandini Yuppy Triwidatin Zamri, Wiedya Alfitrya