Analisis Aplikasi Akad Tabarru’ dalam Asuransi Syariah: Studi Kasus pada AJB Bumiputera 1912 Syariah Cabang Kudus

Abstract

The purpose of this research is to (1) know of products of Islamic insurance at AJB Bumiputera 1912 Syariah Cabang Kudus; (2) know how procedure and mechanism of application of akad tabarru’ in Islamic insurance at AJB
Bumiputera 1912 Syariah Cabang Kudus; (3) analyse the application of akad
tabarru’ in Islamic insurance at AJB Bumiputera 1912 Syariah Cabang
Kudus.This research including field research with qualitative approach. Data
analysis using descriptive analysis.Result of this research indicate that (1)
products at AJB Bumiputera 1912 Syariah Cabang Kudus are products with
saving system; individual insurance (Mitra Sakinah, Mitra Mabrur and Mitra
Iqra’) and group insurance; (2) in executing daily activity of AJB Bumiputera
1912 Syariah Cabang Kudus, premium which step into the company grouped
to become the Tabarru’ (benefaction fund), Premium of Saving and Premium
of Cost; (3) application of Akad tabarru’ at AJB Bumiputera 1912 Syariah
Cabang Kudus as according to religious advices of Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) No. 21/DSN-MUI/X/2001 about common guidance of islamic insurance expressed that akad tabarru’ is all form akad done with benefaction purpose and help mutually, not for the commercial purpose