Implementasi Akuntansi Akad Wakalah Bil Ujrah Perusahaan Asuransi Syariah Berdasarkan PSAK 108

Abstract

This article studies about implementation of accounting agreements of wakalah bil ujrah in insurance company based on PSAK 10. PT Asuransi Takaful Keluarga is an insurance company engaged in Shari’a life insurance services through risk management services and financial planning in accordance with Islamic principles in order to provide the best solutions and services for the benefit of the community. This study uses two types of data sources, namely primary and secondary data. In analyzing the data, the researcher analyzed the data through triangulation, the triangulation of data sources by comparing the observed data with the results of the interview, as well as comparing the results of interview with relevant documents in order to support and in accordance with the results of this study. The results showed that the contracts used in PT Asuransi Takaful Keluarga are tabaru, and tijari. The contract between the costumers and the company as the risk management service in PT Asuransi Takaful Keluarga is tijarah. The use of tijari contract is comprised of mudharabah, mudharabah musytarakah, and wakalah bil ujrah. In PT Takaful Keluarga, this can be implemented on almost any products that have an element of risk management in the form of savings as well as secure investments in accordance with Islamic sharia. Recognition, measurement, presentation, and disclosure undertaken by PT Asuransi Takaful Keluarga are appropriate based on PSAK 108.