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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Kajian Ekonomi dan Akuntansi Terapan
Siti Yumsinah
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Economics, Econometrics & Finance Other

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Analisis Penerapan Konsep Asuransi Syariah pada Produk Amanah Card di Amanah Takaful Banten Davis Gufron; Mumu Zainal Mutaqin; Siti Yumsinah
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 1 (2026): Maret: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i1.2193

Abstract

This study discusses the implementation of the concept of Islamic insurance in the Amanah Card product at Amanah Takaful Banten. In Indonesia, there are various economic activities such as trade, savings and loans, and Islamic financial institutions. Currently, the insurance sector is growing rapidly in Indonesia. There are two types of insurance in Indonesia, namely Islamic insurance and conventional insurance. However, conventional insurance poses concerns for Muslims due to the presence of elements such as riba (interest), gharar (uncertainty), and maysir (gambling). Therefore, Islamic insurance emerges as a risk protection system that prioritizes Sharia principles. The objectives of this study are: (1) to identify the concept of the Amanah Card product at Amanah Takaful Banten, (2) to examine the implementation of Islamic insurance principles in the Amanah Card product, and (3) to analyze how Amanah Takaful Banten improves the accessibility of the Amanah Card product. This research employs a qualitative approach using a field study method (direct observation in the field). Data were collected through interviews with informants, as well as observation and documentation methods. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. Relevant literature includes theories on insurance, Amanah Card, and zakat management institutions, as well as previous studies that examine the implementation of Islamic insurance concepts in insurance products such as Amanah Card. The results show that the Amanah Card product is categorized as a microinsurance product. It implements Islamic insurance principles, including the use of contracts (akad) and management practices that comply with Sharia principles and do not violate existing regulations. The Amanah Card product can be accessed offline through registration with Duta MT Bertaawun and online through social media and the Amanah Takaful website. In conclusion, the Amanah Card product is considered compliant both from a Sharia perspective and regulatory standards.
Pengaruh Kebijakan Harga Gabah Pemerintah dan Permainan Harga Tengkulak terhadap Kesejahteraan Petani Ditinjau Perspektif Ekonomi Syariah : Studi Kasus di Desa Mekarjaya, Kec. Panimbang Sutisna Sutisna; Sanusi Sanusi; Siti Yumsinah
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2478

Abstract

Indonesia is an agrarian country where a large proportion of the population depends on the agricultural sector, particularly rice farming. To improve farmers’ welfare, the government has established the Government Purchase Price (HPP) as a reference for rice paddy prices. However, its implementation still faces challenges due to price manipulation by middlemen, which often causes farmers to receive prices below the established threshold. This study aims to analyze the effects of the government’s rice paddy pricing policy and middlemen’s price manipulation on farmers’ welfare in Mekarjaya Village, Panimbang District, as well as examine these practices from an Islamic economic perspective. This study employed a mixed-methods approach with a sequential explanatory design. Quantitative data were collected through questionnaires from 97 respondents, while qualitative data were obtained through interviews and observations. Data were analyzed using multiple linear regression, t-test, F-test, correlation analysis, and the coefficient of determination. The results show that the government’s rice paddy pricing policy (X₁) has no significant effect on farmers’ welfare (t = 1.215; Sig. = 0.228 > 0.05). In contrast, middlemen’s price manipulation (X₂) has a significant effect on farmers’ welfare (t = –3.876; Sig. = 0.000 < 0.05). From an Islamic economic perspective, the government’s pricing policy is consistent with the principles of justice and public benefit, whereas middlemen’s price manipulation contains elements of gharar and zulm that disadvantage farmers.
Co-Authors Davis Gufron Mumu Zainal Mutaqin SANUSI SANUSI Sutisna Sutisna