Pengelolaan Dana Pensiun Dalam Perspektif Hukum Islam

Pension fund is one of the non-bank financial institutions that manage and implement program that promise retirement benefits. Many people are together to become civil servants in order to get the benefits of retirement. But since the presence of Law No. 11 of 1992, retirement is not only the right of civil servants or state officers, but is available to all workers, whether private company or independent companies. This Pension Fund is one of potential fund sources that is the management can be carried out conventionally and syariah. The difference is from the investment management system that is carried out to avoid the usury and interest-basedof conventional financial investment. One of the Pension Funds Institution that manages the funds as long-term saving collected specifically for the purpose of providing benefits to employees when they reach retirement age is the Pension Fund of Muhammadiyah University (DAPEN UMS) located in Siti Walidah Parent Building. This research will lead to how the contract applied in the management of the Pension Fund of Muhammadiyah University of Surakarta, whether the management has already been in accordance with the system of syariat. The purpose of this research is to observe, explain and review in view of Islamic law to the management of Pension Fund of Muhammadiyah University of Surakarta. The type of this research is qualitative research with descriptive-evaluative approach. Data obtained from observation, documentation and interview with Director of DAPEN UMS. Data analysis used a descriptive-evaluative analysis explained systematically and intimately to the data collected subsequently is being assessed in conformity with the rules of Islamic law. Results of the research shown that the contracts used in the management of Pension Fund of Muhammadiyah University of Surakarta is akad mudharabah, wakalah and hibah. Akad of mudharabah used between pension funds with participants, Pension Fund with Investee. Akad wakalah is used between the Employer and the Pension Fund. Where as the akad hibahis used by the Employer with the Participant