ANALISA PENERAPAN PRAKTEK REASURANSI PADA PERUSAHAAN ASURANSI SYARI’AH DI INDONESIA

Abstract

This research was carried out in connection with the development of insurance business based on shari’a today is very fast and therefore very important to understand by the Muslim community, especially with respect to the mechanism of the operation of the Shari’a Insurance company. One aspect of the technical field of the insurance company is the reinsurance management unit, especially in the shari’a insurance company. then the need for research by doing "Analysis of the implementation of reinsurance practices in shari’a insurance companies in Indonesia" (the study conducted on the technical division of PT Asuransi Takaful Umum, Head Office), the first shari’a general insurance company in Indonesia. The issues raised are how to know the mechanism of Aqad in shari’a insurance company, as well as the relation of Aqad with the practice of reinsurance program. Therefore it is important to understand the application of the Aqad in shari’a insurance company as well as to understand the practices of reinsurance in Sharia Insurance Company, by combining the Aqad used in shari’a insurance company with the practices of reinsurance program which is subject to the provisions of the Law of the Republic of Indonesia Number 40 Year 2014 on Insurance and Fatwa of Dewan Syariah Nasional - Majelis Ulama Indonesia (DSN-MUI).  Metode of research used is Research Method Qualitative, the method used to analyze problems both analyzing qualitative descriptive and quantitative descriptive. By sourced from primary data relating to documents of reinsurance program of PT. Asuransi Takaful Umum in 2016, as well as data obtained by observation both through informants and interviews. Such Analysis is suggested for other shari’a insurance companies, to ensure the halalness of the implementation of shari’a insurance companies especially for Muslim community in Indonesia as it’s customers.