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Analisis Penyerapan Fatwa DSN-MUI Tentang Asuransi Syariah ke dalam PSAK 108

Ridwan, Murtadho
Author(s)
Ridwan, Murtadho
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Keywords
Sharia PSAK
Fatwa DSN-MUI
Syariah Insurance
GE Subjects
Political ethics
Ethics of law
Rights based legal ethics
Governance and ethics
Economic ethics
Business ethics
Ethics of economic systems
Methods of ethics
Collections
Islamic Ethics
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Analisis_Penyerapan_Fatwa_DSN_MUI.pdf
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http://hdl.handle.net/20.500.12424/155444
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Abstract
The purpose of this paper is to explore the preparation of PSAK 108, accounting for Islamic insurance transactions of the fatwa that the basis for the preparation and also the approach used. The method used is descriptive qualitative data gathering documentation and interviews. The results show that there are 6 fatwas that passed DSN-MUI related to Takaful, but only 4 fatwas are absorbed well in PSAK 108. While the approach used in preparing PSAK 108 is a mixed approach, i.e. a combination of inductive and deductive approaches.
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Journal volume
Date
2014-02
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With permission of the license/copyright holder
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