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Arya Advany
Universitas Islam Negeri Sumatera Utara
Religion Arts Humanities Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice

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Legal Aspects of Sharia Insurance Agreements: A Review of Sharia Principles in Insurance Products Dea salsabila; Salsabila Lubis; Arya Advany; Siti Nurlina; Fatimah Nainggolan
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.949

Abstract

Sharia insurance is a form of protection agreement based on the principles of Islamic law, as an alternative to the conventional insurance system that contains elements of gharar, maysir, and riba. This research aims to examine the legal aspects of sharia insurance agreements in Indonesia, with an emphasis on the compatibility between the contract in the policy and sharia principles such as ta'awun, tabarru' contract, tijarah contract, as well as the value of justice and transparency. The method used is a literature study with a normative juridical approach, through an examination of laws and regulations, DSN-MUI fatwas, and the results of previous research. The results of the study show that although sharia insurance already has a strong legal basis in positive law and muamalah fiqh, the practice still faces challenges in terms of the clarity of the contract, the management of participant funds, and the dispute resolution mechanism. Therefore, harmonization between national law and Islamic law, as well as strengthening technical regulations and education to the public, is needed to realize a sharia insurance system that is fully sharia-compliant.
Optimalisasi Manajemen Operasional Dalam Meningkatkan Kinerja Asuransi Syariah di Era Digital Nurhayati Harahap; Putri Nawarni Harahap; Rizki Khoiril Waladi Siahaan; Arya Advany
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the optimization of operational management through digital transformation in Islamic insurance companies. The research employed a library research method with a qualitative descriptive approach. The results indicate that business process digitalization, human resource development, digital risk governance, and customer experience enhancement improve operational efficiency, productivity, service quality, and corporate competitiveness. The use of technologies such as Artificial Intelligence (AI), Big Data Analytics, and Cloud Computing also supports faster business processes and better decision-making. Therefore, digital transformation supported by competent human resources and compliance with sharia principles is essential for improving the performance and sustainability of Islamic insurance companies.
Pajak Penghasilan (PPh) Pasal 22 Siti Fatimah; Arya Advany
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Income Tax Article 22 is a strategic tool used to collect tax in advance on certain transactions, such as imports and government procurement. This study aims to analyse the concept, mechanism, role, challenges, and impact of Income Tax Article 22 on taxpayer compliance. The research employs a descriptive qualitative approach based on regulations and related literature. The findings demonstrate that Income Tax Article 22 contributes to increasing state revenue and formal taxpayer compliance. To maximise its efficacy, however, legislative simplicity and technology advancement are required because its implementation still faces obstacles including complicated tariffs and inadequate digital systems.
Legal Aspects of Sharia Insurance Agreements: A Review of Sharia Principles in Insurance Products Dea salsabila; Salsabila Lubis; Arya Advany; Siti Nurlina; Fatimah Nainggolan
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.949

Abstract

Sharia insurance is a form of protection agreement based on the principles of Islamic law, as an alternative to the conventional insurance system that contains elements of gharar, maysir, and riba. This research aims to examine the legal aspects of sharia insurance agreements in Indonesia, with an emphasis on the compatibility between the contract in the policy and sharia principles such as ta'awun, tabarru' contract, tijarah contract, as well as the value of justice and transparency. The method used is a literature study with a normative juridical approach, through an examination of laws and regulations, DSN-MUI fatwas, and the results of previous research. The results of the study show that although sharia insurance already has a strong legal basis in positive law and muamalah fiqh, the practice still faces challenges in terms of the clarity of the contract, the management of participant funds, and the dispute resolution mechanism. Therefore, harmonization between national law and Islamic law, as well as strengthening technical regulations and education to the public, is needed to realize a sharia insurance system that is fully sharia-compliant.
Co-Authors Dea salsabila Fatimah Nainggolan Nurhayati Harahap Putri Nawarni Harahap Rizki Khoiril Waladi Siahaan Salsabila Lubis Siti Fatimah Siti Nurlina