Analisis Teoritik dan Praktik Atas Khilafiyah Kesyariahan Reasuransi Non Proporsional

Abstract

The purpose of this paper is to study the discussion in Islamic insurance industry related with question whether Non Proportional Reinsurance program is in accordance with Sharia compliance or not. The discussion of this paper refers to some credible sources i.e., discussion with some stakeholder in sharia insurance industry, DSN-MUI and KASAN Journal. Based on these sources, six basic thinking which are underlying the statement that Non-Proportional Reinsurance program is not accordance with Sharia compliance and then responded with the basis of theoretical review and practical examples in Islamic Insurance and Reinsurance. The response give underlies the author’s statement that Non-Proportional Reinsurance Program is neutral and can be used by Islamic Insurance and Reinsurance companies