Analisis Penerapan Sharia Governance pada Asuransi Syariah di Indonesia (Studi pada Asuransi Takaful Umum dan Asuransi Takaful Keluarga)

Fajri Azka Tamma; R. Melda Maesarach

doi:10.31004/riggs.v5i1.6277

Authors

Fajri Azka Tamma Universitas Muhammadiyah Jakarta
R. Melda Maesarach Universitas Muhammadiyah Jakarta

DOI:

https://doi.org/10.31004/riggs.v5i1.6277

Keywords:

Sharia Governance, Asuransi Syariah, Takaful, Dewan Pengawas Syariah (DPS), Good Corporate Governance

Abstract

Industri asuransi syariah di Indonesia menunjukkan tren pertumbuhan yang cukup signifikan seiring meningkatnya kesadaran masyarakat terhadap keuangan berbasis prinsip Islam. Meskipun demikian, perkembangan tersebut masih dihadapkan pada berbagai tantangan, terutama rendahnya tingkat literasi masyarakat terhadap produk asuransi syariah serta kebutuhan akan penguatan tata kelola agar seluruh aktivitas operasional tetap selaras dengan prinsip syariah. Di sisi lain, kajian empiris yang mengulas penerapan Sharia Governance secara praktis masih relatif terbatas, khususnya yang menyoroti peran strategis Dewan Pengawas Syariah (DPS) dalam memastikan kepatuhan syariah perusahaan. Oleh karena itu, penelitian ini bertujuan untuk menganalisis penerapan prinsip-prinsip Sharia Governance, mengkaji peran DPS, serta mengidentifikasi tantangan implementasinya pada PT Asuransi Takaful Umum dan PT Asuransi Takaful Keluarga. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Pemilihan informan dilakukan melalui purposive sampling dengan melibatkan empat informan kunci, yaitu Manajer Risk & Compliance dan anggota DPS dari masing-masing perusahaan. Data penelitian diperoleh melalui wawancara semi-terstruktur serta studi dokumentasi berupa laporan keuangan yang telah diaudit tahun 2024. Analisis data dilakukan menggunakan analisis tematik dengan validitas data dijaga melalui teknik triangulasi. Hasil penelitian menunjukkan bahwa prinsip Sharia Governance yang mencakup transparansi, akuntabilitas, independensi, tanggung jawab, dan keadilan telah diterapkan secara relatif konsisten. Implementasi tersebut tercermin dalam keterbukaan akad, pemisahan dana tabarru’, proses evaluasi produk, serta independensi pengawasan syariah. Namun demikian, penguatan integrasi aspek tanggung jawab sosial dalam kerangka Sharia Governance masih diperlukan agar penerapannya dapat berjalan lebih optimal dan berkelanjutan.

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