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All Journal Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Abdul Hakim, Atang
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Religion Economics, Econometrics & Finance Social Sciences

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Analisis Perlakuan Dana Non Halal sebagai Dana Kebajikan dan Reputasi Pada Lembaga Keuangan Syariah Mutaqin, Kikin; Abdul Hakim, Atang; Nurwahidah, Dede
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 5 No. 2 (2024): Eco-Iqtishodi: Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v5i2.3967

Abstract

This study aims to analyze the implementation of the treatment of non-halal funds including aspects of legal rules as a benevolent fund and see its correlation to the reputation of Islamic financial institutions. This research uses the library research method with data collection techniques through searching library references, in the form of books, journals and other scientific publications. Data analysis is carried out in depth on the meaning contained in each concept and paradigm both from verses in the Qur'an, Hadith, and the opinions of the figures. The results of this study explain that non-halal funds are a segment that requires in-depth study, because at first it did not have a legal basis in its management, only limited to the presentation and recording of the accounting side. The role of the ulama through the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) which issued fatwa Number 123 of 2018 is the basis for the treatment and legal status of non-halal funds. In addition, non-halal funds have an indirect effect on the reputation of Islamic financial institutions, meaning that the higher the receipt of non-halal funds, the worse the reputation of the institution.
Kontroversi Dan Komparasi Prinsip Asuransi Syariah (Takaful) Perspektif DSN- MUI, Lembaga Tarjih Muhammadiyah, Nahdatul Ulama Dan Ulama Kontemporer Nurwahidah, Dede; Abdul Hakim, Atang
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 5 No. 2 (2024): Eco-Iqtishodi: Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v5i2.4116

Abstract

The development of sharia insurance in Indonesia continues to grow every year, so that the sustainability of sharia insurance has caused controversy among several Ulama circles, Islamic mass organizations such as NU and Muhammadiyah. Because many people think that sharia insurance is the same as conventional insurance. From the results of this comparison, it can be concluded that there are several groups of contemporary ulama who allow sharia insurance law based on social interests, so that in its implementation it is only permitted in tabarru' or ta'awun contracts. The aim of this research is to understand the concept of takaful which is based on sharia principles, to find out how the MUI views takaful in Indonesia. This research method uses a qualitative library research approach, in the form of literature studies sourced from secondary data, namely books, scriptures, journals and the Koran. From the discussion it is concluded that there are two controversies regarding the development of takaful, the first is allowing and the second is prohibiting. Basically, the principle of sharia insurance (takaful) can continue as long as it does not ignore or violate the provisions of sharia law that have been established by Allah SWT. One solution is to implement takaful purely with the principle of the ta'awun contract (ask for help).
Co-Authors Kikin Mutakin Nurwahidah, Dede