The role of qard accounting in sharia insurance of the covid-19 period
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Published:
Nov 16, 2023
Keywords:
Sharia Life Insurance, The Role Of Qard Accounting, The Covid-19 Pandemic, The Solvency Level, The Tabarru' Fund
Section
Economy
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Abstract
The Covid-19 pandemic is a massive phenomenon disrupting all activities, including the insurance business soul of sharia. Where sharia life insurance is a competitive and high-risk trust business, because it is transacted in the future. Efforts to maintain business continuity are very necessary. The aim of this research is to determine the role of qardh accounting in taking over financial risks in this case maintaining the Solvency level of the Tabarru Fund so that it remains considered financially healthy. The research method used is a descriptive method and data analysis. The collected data is visualized in the form of graphs and tables so that it is easy to understand the meaning. The research results show that there is a role for qardh accounting in maintaining the solvency level of tabarru' funds, so that sharia life insurance companies avoid sanctions from the Financial Services Authority and failure to pay. During the Covid-19 Pandemic, there were no defaults compared to conventional insurance.
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How to Cite
Suyatna, N. . (2023) “The role of qard accounting in sharia insurance of the covid-19 period”, Jurnal Mantik, 7(3), pp. 2213-2224. doi: 10.35335/mantik.v7i3.4324.
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Ai Nur Bayinah et.al. (2019). Akuntansi Asuransi Syariah (E. S. Suharsi, Ed.; Edisi 2). Penerbit Salemba Empat.
Al-Shboul, M., Assaf, A., & Mokni, K. (2023). Does economic policy uncertainty drive the dynamic spillover among traditional currencies and cryptocurrencies? The role of the COVID-19 pandemic. Research in International Business and Finance, 64(May 2022), 101824. https://doi.org/10.1016/j.ribaf.2022.101824
Che Azmi, A., Non, N., & Aziz, N. (2020). Patterns of social reporting from an Islamic framework and the moral legitimacy factors that influence them. Business Ethics, 29(4), 763–779. https://doi.org/10.1111/beer.12293
Dewan Standar Akuntansi Syariah - IAI. (2016). PSAK 101 Tentang Penyajian Laporan Keuangan Syariah. Standar Akuntansi Keuangan Syariah, 1, 101.41.
Dorn, F., Lange, B., Braml, M., Gstrein, D., Nyirenda, J. L. Z., Vanella, P., Winter, J., Fuest, C., & Krause, G. (2022). The challenge of estimating the direct and indirect effects of COVID-19 interventions – toward an integrated economic and epidemiological approach. Economics & Human Biology, 49(November 2022), 101198. https://doi.org/10.1016/j.ehb.2022.101198
DSN MUI. (2001). Fatwa Dewan Syari’ah Nasional-Majelis Ulama Indonesia No: 19/DSN-MUI/IV/2001 tentang Al-Qordh. Himpunan Fatwa DSN MUI, 1–4. http://mui.or.id/wp-content/uploads/files/fatwa/19-Qardh.pdf
DSN-MUI. (2001). PEDOMAN UMUM ASURANSI SYARI’AH. Fatwa DSN MUI, 3.
EROL, S. (2022). Financial and economic impacts of the COVID-19 pandemic on aquaculture in Türkiye and financial policy recommendations. Marine Policy, 146(September), 105313. https://doi.org/10.1016/j.marpol.2022.105313
Fadilah, A., & Makhrus, M. (2019). Pengelolaan Dana Tabarru’ pada Asuransi Syariah dan Relasinya dengan Fatwa Dewan Syariah Nasional. Jurnal Hukum Ekonomi Syariah, 2(1), 87. https://doi.org/10.30595/jhes.v2i1.4416
Kemenkeu_RI. (2011). Peraturan Menteri Keuangan Nomor 11/PMK.010/2011 tentang Kesehatan Keuangan Usaha Asuransi dan Usaha Reasuransi dengan Prinsip Syariah. In KemenKeu RI (Issue 1, pp. 3–5).
Kementrian Keuangan. (2011). Dokumen.tips_peraturan-ketua-bapepam-lk-nomor-per-06-bl-2011.pdf.
Mardalis. (1995). Metode Penelitian Suatu Pengantar Proposal. Bumi Aksara.
Marzano, R. (2019). Practices of (Issue June).
Mentri Keuangan Republik Indonesia. (2012). Peraturan Menteri Keuangan Republik Indonesianomor 53/Pmk.010/2012 Tentang kesehatan Keuangan Perusahaan Asuransi Dan Perusahaan Reasuransi. 1–38. https://www.ojk.go.id/id/kanal/iknb/regulasi/asuransi/peraturan-keputusan-menteri/Pages/peraturan-menteri-keuangan-nomor-53-pmk-010-2012-tentang-kesehatan-keuangan-perusahaan-asuransi-dan-perusahaan-reasuran.aspx
Mukhlisin, M. (2021). Level of Maq?sid ul-Shari’?h’s in financial reporting standards for Islamic financial institutions. Journal of Islamic Accounting and Business Research, 12(1), 60–77. https://doi.org/10.1108/JIABR-03-2020-0090
Murray, E. J. (2020). Epidemiology’s time of need: COVID-19 calls for epidemic-related economics. Journal of Economic Perspectives, 34(4), 105–120. https://doi.org/10.1257/JEP.34.4.105
OJK. (2016). Peraturan Otoritas Jasa Keuangan Penyelenggara Usaha. https://www.ojk.go.id/id/kanal/iknb/regulasi/asuransi/peraturan-ojk/Documents/Pages/POJK-tentang-Penyelenggaraan-Usaha-Perusahaan-Asuransi,-Perusahaan-Asuransi-Syariah,-Perusahaan-Reasuransi.-/SAL - POJK Penyelenggaraan Usaha PA PAS PR PRS .pdf
OJK. (2019). SE OJK No. 25/SEOJK.05/2017?: Pedoman Perhitungan Jumlah Dana Tabarru’ dan Dana Tanahud Minimum Berbasis Risiko dan Modal Minimum Berbasis Risiko bagi Perusahaan Asuransi dan Reasuransi dengan Prinsip Syariah. 1–4.
Pebrianti, T. (2022). Business Strategy To Increase Competitive Advantage in the Era of Covid-19 on Al Amin’S Sharia Life Insurance. IEB: Journal of Islamic Economics and …, 1–10. http://jurnal.radenfatah.ac.id/index.php/IEB/article/view/13495%0Ahttp://jurnal.radenfatah.ac.id/index.php/IEB/article/download/13495/5094
PHOON, K. F., & Cher. (2018). Robo-advisors and wealth management. Research Collection Lee Kong Chian School Of Business, 20(1), 79–94. https://doi.org/10.3905/jati.201
Purwaningrum, S., & Filianti, D. (2020). Determinan Pertumbuhan Aset Perusahaan Asuransi Jiwa Syariah Di Indonesia Periode 2013-2018. Jurnal Ekonomi Syariah Teori Dan Terapan, 7(5), 955. https://doi.org/10.20473/vol7iss20205pp955-970
Soemitro, R. H. (1994). Metodologi Penelitian Hukum dan Jurimetri, Cetakan Kelima. Ghalia Indonesia.
Standar, D. S. A. A. I. I., & Akuntan. (2015). Psak 108 Akuntansi Transaksi Asuransi Syariah. 1, 1–15.
Sugiyono. (2012). Metode Penelitian Kuantitatif dan Kualitatif dan R&D. Alfabeta.
Usanti, T. P., Thalib, P., & Setiawati, N. U. (2019). Sharia Principles on Information Technology-Based Financing Services. Yuridika, 35(1), 153. https://doi.org/10.20473/ydk.v35i1.14084
Yunisvita, Y., Teguh, M., Chodijah, R., Kurniawan, A., & Rahma, S. F. (2022). Determinants of Premium and Penalty of Worker Income in Indonesia. Economics Development Analysis Journal, 11(2), 153–164. https://doi.org/10.15294/edaj.v11i2.53225
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