Implementasi Akad Tabarru’ Dalam Asuransi Umum Syariah Pada PT. Asuransi Askrida Syariah Cabang Medan

Abstract

This research is about the implementation of the Tabarru’ 'Akd in Sharia General Insurance
Transactions at PT. Askrida Syariah Insurance Medan Branch. This study aims to find out more about
the tabarru’ fund management system and the suitability of the application of the tabarru’ contract with
the DSNMUI Fatwa No. 53/DSNMUI/III/2006 at PT. Askrida Syariah Insurance Medan Branch. The
tabarru’ contract is the contract that underlies sharia insurance so that the tabarru’ contract must be
attached to all sharia insurance products, where the tabarru’ contract is a contract that is carried out in
the form of a grant with the aim of helping between insurance participants, not for commercial purposes.
This study aims to find out how the implementation of the Tabarru’ Agreement in Sharia General
Insurance at PT. Askrida Syariah Insurance Medan Branch. This study uses qualitative methods with data
collection techniques of observation and interviews. personally, then the data is processed by data
processing techniques. The results of the study show that: 1) The tabarru’ fund management system at
PT. Askrida Syariah Insurance Medan Branch only manages 4 aspects, namely determining the amount
of premiums, investments, profits and claims. 2) The implementation of the tabarru’ contract is in
accordance with the DSN-MUI Fatwa No. 53/DSNMUI/III/2006, because the implementation at PT.
Askrida Syariah Medan Branch Insurance is based on sharia principles and is free from usury, gharar
and maisir, this is said to be due to an agreement between two parties between the insurer and the insured.