The Transformation of the Refund Provisions of Tabarru’ in Islamic Insurance: Fatwa DSN-MUI No. 53/2006 and No. 81/2011
DOI:
https://doi.org/10.15575/am.v12i1.41386Keywords:
Islamic Insurance, Tabarru’, Fatwa DSN-MUI, Fund RefundAbstract
This article examines the management of Tabarru’ funds in Islamic insurance by analyzing Fatwa DSN-MUI No. 53/2006 and No. 81/2011, which play a crucial role in addressing operational and legal challenges within the Islamic insurance industry. The background of this study highlights legal uncertainties surrounding the status of Tabarru’ funds, which are defined as non-refundable grants in Fatwa No. 53/2006. In contrast, Fatwa No. 81/2011 introduces flexibility by allowing partial refunds for participants who terminate their contracts early, adapting to market needs. This study employs a normative juridical approach, involving a comprehensive analysis of primary and secondary legal texts, including fatwas DSN-MUI, Islamic legal literature, and case studies on the implementation of these fatwas in the practice of Islamic insurance in Indonesia. The findings indicate that Fatwa No. 81/2011 significantly contributes to the management of Tabarru’ funds by introducing flexibility in refunding participants. The fatwas concerning Tabarru’ funds in Islamic insurance demonstrate that they complement each other in regulating the concept and management of these funds. The operational implications of this study include recommendations to strengthen regulations and transparency in the management of Tabarru’ funds and to enhance the protection of participants' rights.
References
Akbar, Ramadhan Aidil. “Analisis Fatwa Dewan Syariah Nasional No. 81/DSN-MUI/III/2011 Tentang Pengembalian Dana Tabarru’ Bagi Peserta Yang Berhenti Sebelum Masa Perjanjian Berakhir Pada Produk Prulink Syariah Di PT Prudential Life Assurance.” UIN Sunan Ampel, 2016. https://digilib.uinsa.ac.id/13074/.
Ali, Hasan. “Asuransi Dalam Perspektif Islam.” Al-Mizan: Jurnal Hukum Dan Ekonomi Islam. UIN Syarif Hidyatullah, 2009. http://repository.uinjkt.ac.id/dspace/handle/123456789/40924.
Amrin, Abdullah. Asuransi Syariah: Keberadaan Dan Kelebihannya Di Tengah Asuransi Konvensional. (No Title). Jakarta: Elex Media Komputindo, 2006.
Anggraeni, Yeni, Rani Alfayani, and Purwamto. Muhammad Aji. “Analisis Manajemen Risiko Pada Akad Tabarru Asuransi Syariah.” Musytari Neraca Manajemen: Ekonomi Dan Akuntansi 5, No. 10 (2024). https://doi.org/10.8734/musytari.v5i10.3639.
Aprilyani, Tesha. “Determinants of the Proportion of Tabarru’ Funds Sharia Life Insurance Companies in Indonesia.” IQTISHADUNA 11, no. 1 (June 2020). https://doi.org/10.20414/iqtishaduna.v11i1.1130.
Asuransi JMA Syariah. “Laporan Keuangan.” Jakarta, 2024.
Fadilah, Amalia, and Makhrus. “Pengelolaan Dana Tabarru’ Pada Asuransi Syariah Dan Relasinya Dengan Fatwa Dewan Syariah Nasional.” JURNAL HUKUM EKONOMI SYARIAH 2 (April 27, 2019). https://doi.org/10.30595/jhes.v2i1.4416.
Fatmawati. “Pemikiran Muhammad Syakir Sula Tentang Sistem Operasional Asuransi Syari’ah.” Riau, 2010. http://repository.uin-suska.ac.id/id/eprint/1856.
Fauzi, Wetria. “Arrangement Investment-Based Insurance with Sharia Principles Post Enactment Law of Number 40 Year 2014 Concerning Insurance.” Ahkam: Jurnal Ilmu Syariah 18, no. 2 (2018). https://doi.org/10.15408/ajis.v18i2.6852.
Financial Services Authority Regulation (POJK) No. 69/POJK.05/2016 on the Business Operations of Insurance Companies, Sharia Insurance Companies, Reinsurance Companies, and Sharia Reinsurance Companies.
Handayani, Novia Putri, Dina Widiastuti, Agustian Anwar, and Anzu Elvia Zahara. “Problematika Asuransi Syariah (Takaful) Di Indonesia.” Jayapangus Press, no. 4 (2023). https://doi.org/10.37329/ganaya.v6i4.2605.
Imania, Siti Gina. “Tinjauan Hukum Tentang Pengembalian Dana Tabarru’ Pada Peserta Asuransi Syariah Perspektif Fatwa DSN-MUI No. 81 Tahun 2011 Dan Pasal 1688 Kuh Perdata.” Universitas Islam Negeri Syarif Hidayatullah, 2018. http://repository.uinjkt.ac.id/dspace/handle/123456789/43258.
Kartika, Risma, Mulya Wardhani, and Dina Fitrisia Septiarini. “Faktor-Faktor Yang Mempengaruhi Kontribusi Peserta Pada Perusahaan Asuransi Jiwa Syariah Di Indonesia.” Jurnal Ekonomi Syariah: Teori Dan Terapan, no. 10 (2017). https://doi.org/10.20473/vol4iss201710pp802-816.
Law No. 8 of 1999 on Consumer Protection.
Mutmainah, Laylati Alifatul, Dwiyani Sudaryanti, Harun Al-Rasyid, and Universitas Islam Malang. “Analisis Penerapan Prinsip-Prinsip Syariah Pada Akad Tabarru Di Produk Asuransi Syariah ( Studi Kasus Asuransi Prudential Cabang Sampang ).” El-Aswaq 2, no. 2 (2021). https://doi.org/10.31106/laswq.v2i2.15113.
Nafis, Durrotun. “Analisis Hukum Islam Terhadap Pengembalian Atas Pembatalan Polis Peserta Asuransi Di Asuransi Syariah,” 2022. http://digilib.uinsa.ac.id/id/eprint/54446.
Fatwa of the National Sharia Council - Indonesian Ulema Council (DSN-MUI) No. 53/DSN-MUI/III/2006 on Tabarru' Akad in Sharia Insurance
Fatwa of the National Sharia Council - Indonesian Ulema Council (DSN-MUI) No. 81/DSN-MUI/III/2011 on the Return of Tabarru' Funds for Insurance Participants who Quit Before the End of the Agreement Period
Nurjanah, Rahmi Syahriza, and Purnama Ramadani Silalahi. “Analisis Pengembalian Dana Tabarru Bagi Pemegang Polis Yang Berhenti Sebelum Masa Perjanjian Berakhir.” Ganaya : Jurnal Ilmu Sosial Dan Humaniora, no. 2 (2024). https://doi.org/10.37329/ganaya.v7i4.3574.
Qardhawi, Syeh Muhammad Yusuf. Halal Dan Haram Dalam Islam Oleh Syekh Muhammad Yusuf Qardhawi. Edited by H. Mu’ammal Hamidy. PT. Bina Ilmu, 1993.
Rahmawati, Milna. “Management of Tabarru Funds in Sharia Insurance.” Ukanus: Indonesian Journal of Economics and Business 1 (2024). https://ejournal.ukanus.id/index.php/ijeb/article/view/14.
Sari, Suspita. “Analisis Pelaksanaan Akad Tabarru’ Menurut Fatwa DSN-MUI Pada Asuransi Jiwa Di AJB Bumiputera Kantor Cabang Syariah Banda Aceh.” UIN AR-RANIRY, 2019. https://repository.ar-raniry.ac.id/id/eprint/17578.
Sobirin, Lisda Apriliani. “Penerapan Prinsip Tolong Menolong Dalam Perjanjian Asuransi Syariah Ditinjau Dari Perspektif Hukum Islam.” JMI: Journal Multidisiplin Indonesia 2, No. 7 (2023). https://doi.org/10.58344/jmi.v2i7.324.
Soemitra, Andri. Bank & Lembaga Keuangan Syariah. 1st ed. Jakarta: Prenadamedia Group, 2009.
Sudarsono, Heri. Bank Dan Lembaga Keuangan Syariah : Deskripsi Dan Ilustrasi . Vol. 4. Yogyakarta: Ekonisia, 2007.
Suyanto. Metode Penelitian Hukum Pengantar Penelitian Normatif, Empiris Dan Gabungan. Edited by Suryanto. Vol. 1. Gresik: Unigres Press, 2022.
Wirdyaningsih. Bank Dan Asuransi Islam Di Indonesia. 1st ed. Vol. 1. Jakarta: Kencana, 2005.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 The Author(s)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).