Ridwan, Murtadho2019-09-252019-09-252016-07-232014-02http://hdl.handle.net/20.500.12424/155444The 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.indWith permission of the license/copyright holderSharia PSAKFatwa DSN-MUISyariah InsurancePolitical ethicsEthics of lawRights based legal ethicsGovernance and ethicsEconomic ethicsBusiness ethicsEthics of economic systemsMethods of ethicsJournal volume