Tadbir Urus Syariah dalam Industri Takaful di Malaysia: Implikasi Pasca Akta Perkhidmatan Kewangan Islam 2013

Mohd Faiz Mohamed Yusof, Joni Tamkin Borhan, Nurhanani Romli

Abstract


ABSTRAK

Industri takaful telah bertapak kira-kira 30 tahun dalam sistem kewangan di Malaysia. Pelbagai perubahan telah dilakukan oleh pengawal selia iaitu Bank Negara Malaysia (BNM) bagi memastikan pengukuhan dan kestabilan industri takaful termasuklah berkaitan perundangan tadbir urus syariah. Makalah ini akan menghuraikan peruntukan perundangan Akta Bank Negara Malaysia 2009 (ABNM 2009) dan Akta Perkhidmatan Kewangan Islam 2013 (APKI 2013) dalam aspek tadbir urus syariah industri takaful di Malaysia. Selain itu, kajian ini turut menemu bual tujuh informan kajian yang terdiri Pegawai Bahagian Syariah dan Jawatankuasa Syariah Syarikat Pengendali Takaful (SPT) yang merupakan pihak yang terlibat secara langsung dalam proses tadbir urus syariah dalam industri takaful. Dapatan kajian menunjukkan bahawa peruntukan perundangan APKI 2013 memberi implikasi positif terhadap tadbir urus syariah industri takaful dengan peruntukan perundangan yang jelas dan terperinci seperti bidang kuasa dan peranan Majlis Penasihat Syariah BNM dan Jawatankuasa Syariah di peringkat dalaman SPT.

Kata kunci: Tadbir urus syariah; takaful; perundangan; Majlis Penasihat Syariah BNM; Jawatankuasa Syariah SPT

ABSTRACT

Takaful industry was first introduced into Malaysia about 30 years ago when the first takaful operator was established to fulfil the need of the Muslim community to be protected based on the Islamic principles. Takaful operations are regulated and supervised by BNM and various changes have been made to ensure the strengthening and stability of the takaful industry including the shariah governance legislation. The aim of this paper is to analyze the legal provisions of Central Bank of Malaysia Act 2009 and Islamic Financial Services Act 2013 in terms of shariah governance in takaful industry at Malaysia. This study interviewed seven informants comprising officers from the Department of Shariah and Shariah Committee of Takaful Company (SPT), which have involved directly in the shariah governance process of takaful industry. The findings indicate that the legal provisions of Islamic Financial Services Act 2013 have given positive implication for shariah governance of takaful industry since the legal provisions are clear and detailed such as the role of the SAC of BNM and the SC of Takaful Operators.

Keyword: Shariah governance; takaful, legislation; Shariah Advisory Council Central Bank of Malaysia; Shariah Committee Takaful Operator


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