Tinjauan Fatwa DSN-MUI No 88 Tahun 2013 Terhadap Pengelolaan Dana Pensiun Syariah di Indonesia
Abstract
Retirement is a natural period that every individual goes through. Pension funds are a form of reserve wealth for old age. The growing development of sharia transactions in the financial industry in Indonesia allows pension funds to be managed according to sharia. The purpose of this writing is to find out the fiqh basis for the development and management of pension funds. Study of the implementation of pension funds in Indonesia, analysis of the DSN-MUI fatwa No. 88/DSN-MUI/XI/2013. The difference between conventional pension funds and Islamic pension funds is the investment management system carried out to avoid usury and riba-based conventional financial investments. The flow of the Sharia Pension Fund management plan is participant levies and levies that employ participants invested based on the Wakalah contract and the implementation funds must be in line with sharia law, so the Sharia Pension Fund certainly bears the functional burden of the Sharia Pension Fund Institution and will be returned to pension beneficiaries or people entitled to receive benefits as willed by pension participants within the margin framework of the Sharia Pension Fund.
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