WAKAF SEBAGAI ALTERNATIF PENGELOLAAN DANA TABARRU’ PADA TAKAFUL

Authors

  • Yefri Joni Fakultas Ekonomi dan Bisnis Islam IAIN Bukittinggi
  • Adelina Zuleika Fakultas dan Bisnis IAIN Bukittinggi

DOI:

https://doi.org/10.30983/es.v1i2.436

Abstract

Takaful industry has shown significant growth in term of assets and market penetrations, for the past few years. Despite its significant growth and role, it keeps several issues pertaining its fund management i.e. the tabarru’ fund. Hence, this paper attemps to analyze its issues and challenges, and to propose a way forward to overcome those issues. Researcher argue that applying Waqf mchanism would solve those issues. Method and Findings: applying literature review approach, researchers analyzed the Wakalah and Mudarabah model that are applied to manage Tabarru’ fund which based on Hibah. Takaful Operator has to ensure the availability of Tabarru’ fund to meet the participant claims, and to make use of the fund through investment activities. It is found that the underwriting surplus of Tabarru’ fund is divided among the participant and Takaful Operator, which invites the Shariah issue, since the fund is not belong to Operator neither returned back to participant. Accordingly, the cash Waqf mechanism is better applied. The benefit of cash wakaf could be used by contracting parties, while the main matter should be kept. Accordingly, by applying cash wakaf mechanism the shariah issue of underwriting surplus could be overcome; while the Operator could keep the fund as third party’s capital for its long term sustainability. Beberapa tahun belakangan ini Industri Asuransi berkembang signifikan dalam hal pertunbuhan aset dan penetrasi pasar. Namun dibalikperkembangan signifikan tersebut, terdapat isu terkait manajemen dana Asuransi , tepatnya manajemen dana Tabarru’. Penelitian ini bermaksud untuk menganalisis isu, tantangan, berikut saran untuk mengatasi masalah tersebut. Peneliti berargumen, bahwa dengan menerapkan mekanisme wakaf tunai bisa mengatasi masalah yang dimaksud. Metode dan Temuan: menggunakan pendekatan tinjauan pustaka, peneliti menganalisis model Wakalah dan Mudarabah yang diterapkan untuk mengelola dana Tabarru’. Perusahaan harus memastikan ketersediaan dana Tabarru’ untuk memenuhi klaim kerugian peserta, dan untuk investasi. Dalam prakteknya surplus underwriting, yaitu; surplus dari iyuran tabarru’ ditambah keuntungan investasi dikurangi biaya klaim dan tanggungan lainnya; dibagikan kepada peserta dan perusahaan Asuransi , yang kemudian menimbulkan isu ketaatan , karena dana tabarru’ bukan ditujukan untuk perusahaan dan tidak boleh dikembalikan kepada peserta. Oleh karenanya, mekanisme wakaf tunai dipandang lebih baik untuk diterapkan. Manfaat dari wakaf tunai dapat digunakan oleh pihak yang terikat kontrak sedangkan wakaf itu sendiri harus tetap dijaga kelestariannya. Dengan demikian, isu pelanggaran ketaatan karena pembagian surplus underwriting dapat ditanggulangi; sekaligus perusahaan mengelola dana wakaf sebagai modal pihak ketiga untuk keberlangsungan jangka panjang perusahaan.

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Published

2018-02-07

How to Cite

Joni, Y., & Zuleika, A. (2018). WAKAF SEBAGAI ALTERNATIF PENGELOLAAN DANA TABARRU’ PADA TAKAFUL. EKONOMIKA SYARIAH : Journal of Economic Studies, 1(2). https://doi.org/10.30983/es.v1i2.436

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Vol. 1 No. 2 (2017): Juli-Desember 2017

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