Implementasi Sistem Akuntansi Syariah Dalam Pengelolaan Asuransi Syariah Di Indonesia

Authors

  • Gunawan Aji UIN K.H Abdurrahman Wahid Pekalongan
  • Syintia Amanda Rhetha UIN K.H Abdurrahman Wahid Pekalongan
  • Eka Kurniawati UIN K.H Abdurrahman Wahid Pekalongan
  • Lia Olivia Zahara UIN K.H Abdurrahman Wahid Pekalongan

DOI:

https://doi.org/10.59841/jureksi.v2i2.1273

Keywords:

Islamic accounting, Islamic insurance

Abstract

Sharia insurance as a financial institution is required to prepare financial reports in accordance with PSAK 108. The use of accounting by a company is very important in the current situation, especially sharia insurance which seeks to increase client trust. However, rapid expansion without other supporting factors, including employees who are experts in sharia, has resulted in a lack of sharia-related knowledge among customers. This research uses the literature study method to conduct qualitative descriptive research. The aim is to better understand how Indonesian sharia insurance implements a sharia accounting system to ensure sharia insurance business activities comply with sharia principles and fulfill the public's desire for compliant financial solutions. The findings show that the implementation of this sharia accounting system ensures that sharia insurance business activities comply with sharia principles and fulfill the public's desire for financially sound financial solutions

References

Administrator Astra. (n.d.). Asuransi Syariah. Retrieved May 16, 2024, from https://www.asuransiastra.com/knowledge-post/pominfo-asuransi-syariah/#post/0

Ayu MM, U. K. (2021). Implementasi Sistem Akuntansi Syariah Dalam Praktik Asuransi Syariah Di Indonesia. JUMANSI : Jurnal Ilmiah Manajemen Dan Akuntansi Medan, 3(1). https://jurnal.itscience.org/index.php/jumansi

Biki, F. N. H., Hardianti, S., & Monoarfa, R. (2023). Implementasi Akuntansi Syariah dalam Pengelolaan Asuransi Syariah PSAK 108 Pada Perusahaan Prudential Gorontalo. Jurnal Mahasiswa Akuntansi, 2(2), 240–247.

Eling, M., & Lehmann, M. (2018). The Impact of Digitalization on the Insurance Value Chain and the Insurability of Risks. The Geneva Papers, 43(3), 359–396. https://doi.org/10.1057/s41288-017-0073-0

Herry Ramadhani. (2015). Prospek Dan Tantangan Perkembangan Asuransi Syari’ah Di Indonesia. Jurnal Ekonomi Dan BIsnis Islam, 1(1), 57–66.

Ilyas, R. (2020). Akuntansi Syariah Sebagai Sistem Informasi. JAS (Jurnal Akuntansi Syariah), 4(2), 209–221. https://doi.org/10.46367/jas.v4i2.254

Jannah, M. (2018). Aspek Akuntansi dalam Asuransi Syariah. Jurnal Syar’Insurance, 4(1), 59–84.

Kasim, A. (2021). Penerapan Sistem Akuntansi Syariah Dalam Asuransi Syariah Di Indonesia. Al-’Aqdu: Journal of Islamic Economics Law, 1(1), 1. https://doi.org/10.30984/ajiel.v1i1.1469

Kholis, N. (2021). Asuransi Syariah Di Indonesia Konsep dan Aplikasi, serta Evaluasinya (N. Zulfa (ed.); Cetakan Pe). Farha Pustaka.

Kristianto, D. (2012). Implikasi Akuntansi Syariah dan Asuransi Syariah dalam Lembaga Keuangan Syariah. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 7(1), 61–68.

Maharani, A. M., & Khasanah, U. (2021). Implementasi Sistem Akuntansi Syariah Dalam Praktik Asuransi Syariah Di Indonesia. Jurnal Manajemen Dan Akuntansi Medan, 3(1), 82–89. https://doi.org/10.47709/jumansi.v3i1.2223

Masruroh, A. (2013). MENGELOLA KEUANGAN SECARA SYARIAH DALAM RANGKA MENUMBUHKAN GOOD MONEY HABIT. Al-Iqtishad, 5(1).

Masykur, F. (2019). Asuransi Dalam Perspektif Islam. Madani Syari’ah, 2, 89–103.

Nasional Sharia Board - Indonesian Council Of Ulama. (2001). Fatwa DSN No:21/DSN-MUI/X/2001.

Nasir, M. (2022). Akal dan Wahyu dalam Persfektif Muhammad Iqbal. 27–31.

Nurul Ichsan. (2020). Asuransi Syari’ah (Teori, Konsep, Sistem Operasional, Dan Praktik. In Monalisa (Ed.), Cetakan ke-1 (1st ed., p. 209). PT Rajagrafindo Persada.

Otoritas Jasa Keuangan. (2023). Draft Roadmap Pengembangan Perasuransian Indonesia. Departemen Pengaturan Dan Pengembangan IKNB, OJK, 1–63.

PT. Asuransi Asei Indonesia. (n.d.). Asuransi Syari’ah. Retrieved May 16, 2024, from https://myasei.asei.co.id/produk/asuransi/5

Rabiahaladawiyah, R., & Wirman, W. (2023). Pengembangan Teori dan Praktek Akuntansi Syariah Di Indonesia. Jurnal Ilmiah Wahana Pendidikan, 9(4), 435–446.

Setiadi. (2007). Akutansi Bank Syariah. Universitas Islam Negeri Syarif Hidayatullah Jakarta.

Sitorus, A. P., & Siregar, S. S. (2022). Pengembangan Penerapan Praktek dan Teori Akuntansi Syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 8(1), 806. https://doi.org/10.29040/jiei.v8i1.4288

Published

2024-06-06

How to Cite

Gunawan Aji, Rhetha, S. A., Eka Kurniawati, & Lia Olivia Zahara. (2024). Implementasi Sistem Akuntansi Syariah Dalam Pengelolaan Asuransi Syariah Di Indonesia. Journal of Islamic Economics and Finance, 2(2), 238–250. https://doi.org/10.59841/jureksi.v2i2.1273

Similar Articles

1 2 3 > >> 

You may also start an advanced similarity search for this article.