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All Journal Jurnal CENDIKIA ISNU Jurnal Cendikia ISNU SU International Journal of Islamic Business Management
Siti Khirani Azzahra
Universitas Islam Negeri Sumatera Utara
Religion Arts Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Review of Insurance Law in the Perspective of Sharia Insurance: An Analysis of Principles and Implementation in Indonesia David Nwanna Dumbiri; Jumriati Hasibuan; Nurul Fadhilah Pasaribu; Hafnina Zahra; Siti Khirani Azzahra
Jurnal Cendikia ISNU SU Vol. 2 No. 1 (2025): Mei : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.942

Abstract

Insurance is an important part of the modern economic system that plays a role in providing protection against unforeseen financial risks. In the context of sharia economics, conventional insurance is often seen as incompatible with sharia principles because it contains elements of riba, gharar (uncertainty), and maysir (speculation). As an alternative, the concept of sharia insurance (takaful) emerged which is based on the principle of helping and protecting each other between participants. This research aims to examine insurance from the perspective of Islamic law and highlight how sharia principles are applied in the practice of sharia insurance in Indonesia. Using a descriptive qualitative approach and literature study as the main method, this study found that sharia insurance has a strong legal foundation both in terms of fiqh and laws and regulations in Indonesia. The results of this study are expected to provide a deeper understanding for the Muslim community regarding the halalness of insurance products and encourage the development of a sustainable Islamic financial system.
Review of Insurance Law in the Perspective of Sharia Insurance: An Analysis of Principles and Implementation in Indonesia David Nwanna Dumbiri; Jumriati Hasibuan; Nurul Fadhilah Pasaribu; Hafnina Zahra; Siti Khirani Azzahra
Jurnal Cendikia ISNU SU Vol. 2 No. 1 (2025): Mei : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.942

Abstract

Insurance is an important part of the modern economic system that plays a role in providing protection against unforeseen financial risks. In the context of sharia economics, conventional insurance is often seen as incompatible with sharia principles because it contains elements of riba, gharar (uncertainty), and maysir (speculation). As an alternative, the concept of sharia insurance (takaful) emerged which is based on the principle of helping and protecting each other between participants. This research aims to examine insurance from the perspective of Islamic law and highlight how sharia principles are applied in the practice of sharia insurance in Indonesia. Using a descriptive qualitative approach and literature study as the main method, this study found that sharia insurance has a strong legal foundation both in terms of fiqh and laws and regulations in Indonesia. The results of this study are expected to provide a deeper understanding for the Muslim community regarding the halalness of insurance products and encourage the development of a sustainable Islamic financial system.
PAJAK PUSAT DAN PAJAK DAERAH Hafnina Zahra; Siti Khirani Azzahra; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026)
Publisher : CV. Barokah Publsiher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengeksplorasi pengelolaan perpajakan di Indonesia, yang didistribusikan antara pemerintah pusat dan pemerintah daerah, menyoroti variasi, alokasi kewenangan, dan isu-isu yang dihadapi. Studi ini menggunakan teknik kualitatif deskriptif melalui tinjauan literatur dari berbagai sumber, termasuk dokumen hukum, jurnal akademik, dan statistik resmi. Temuan menunjukkan bahwa terdapat perbedaan yang signifikan dalam pengelolaan, peran, dan kontribusi pajak pusat dan daerah. Pajak yang dikumpulkan di tingkat pusat, termasuk Pajak Penghasilan dan Pajak Pertambahan Nilai, berfungsi sebagai bentuk utama pendapatan nasional dan dikelola langsung oleh pemerintah pusat. Di sisi lain, pajak daerah diawasi oleh pemerintah daerah sebagai bagian dari upaya otonomi daerah untuk mendanai pembangunan daerah dan inisiatif pelayanan publik. Meskipun demikian, beberapa tantangan tetap ada dalam konteks ini, seperti ketidakseimbangan pendapatan antara pemerintah pusat dan daerah, kapasitas yang tidak memadai untuk mengelola pajak daerah, dan pengaruh pemerintah pusat yang berkelanjutan terhadap kebijakan pajak daerah. Skenario ini menunjukkan bahwa pelaksanaan otonomi daerah di bidang perpajakan belum mencapai potensi penuhnya. Oleh karena itu, sangat penting untuk menyelaraskan kebijakan antara pemerintah pusat dan daerah, meningkatkan kualitas sumber daya manusia, dan menyempurnakan kerangka pengelolaan pajak untuk memastikan bahwa kerangka tersebut menjadi lebih efisien, adil, dan mampu mendorong pembangunan berkelanjutan.
Co-Authors David Nwanna Dumbiri Dini Vientiany Hafnina Zahra Jumriati Hasibuan Nurul Fadhilah Pasaribu