ANALISIS PENGATURAN DANA PENSIUN SYARIAH DALAM KOMPILASI HUKUM EKONOMI SYARIAH
Keywords:
Sharia Pension Fund, Compilation of Sharia Economic Law, Regulatory Harmonization, Sharia ContractAbstract
Sharia pension funds (SPF) provide a critical alternative to conventional, interest-based (riba) retirement schemes, aligning with Islamic principles. In Indonesia, the Compilation of Sharia Economic Law (KHES) provides a legal framework for these funds. (1) Background: This study aims to analyze the concept of SPFs, examine their regulation within the KHES, and evaluate the implementation and challenges in the Indonesian context. (2) Methods: This research employs a normative-juridical method with a descriptive-analytical approach. It analyzes secondary data by comparatively examining the legal provisions within the KHES against other binding regulations, specifically DSN-MUI Fatwas and Financial Services Authority (POJK) regulations. (3) Results: The findings reveal a significant lack of harmonization between KHES and the more detailed POJK/DSN regulations. The KHES provisions are found to be limited regarding the specifics of akad (contracts), types of contributions (i.e., contributory vs. non-contributory), asset management concepts such as vesting rights and locking in, and the appointment procedures for the Sharia Supervisory Board (DPS). (4) Conclusions: This regulatory ambiguity, coupled with challenges like low public literacy and competition from conventional funds, impedes the effective implementation of SPFs. The study concludes that regulatory harmonization is essential for optimizing the growth and legal certainty of Sharia pension funds in Indonesia.References
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