Dilema aplikasi akad berbasis sosial dan bisnis dalam industri asuransi syariah di Indonesia: antara fatwa dan fakta

This article examines the legal issues on sharia insurance industries in Indonesia. The focus is on the application of the dual contract. It is the combination of the tabarru’ (voluntary) and tijārah (business) bonds. This qualitative study used secondary data. It will be approached with taxonomic technique. It is used to figure out the legal problems. Theoretically, the contract scheme should separate the management of both contracts. In this case, the main contract is the tabarru’, while the second is an additional. However, the takāful industries in Indonesia are more focused on the additional contract rather than the main. Based on research, Islamic insurances in Indonesia did not separate the tabarru’ and tijārah fund managements. It means that they mixed the returns obtained from both sectors. This shows that the dualism of tabarru’ and tijārah contracts in sharia insurance in Indonesia is not in line with the fatwas of The National Sharia Council-The Indonesian Ulama Council (DSN-MUI) on Islamic insurance. However, this article also found that there are some guidelines of DSN-MUI which are ambiguous. This article offers an alternative scheme of both contracts from the perspective of fiqh al-mu’āmalah (Islamic economic law). The contract that can be applied by the takaful as tabarru’ is a fee-based (ujrah). While the most logical contract for the rest is a profit and loss sharing-based investment contracts.