إسهامات محاسبة زكاة شركات التأمين التكافلي في تعزيز التكافل الاجتماعي

Abstract

This study aims to demonstrate the major role Takaful Insurance companies play as a constituent element of the Islamic Takaful System and a competitor of the commercial insurance companies. It, also, indicates the method of calculating the due Zakat on these companies and their contributions in strengthening the social solidarity through their effective roles in the Muslim community and their several impacts. The study found that the substantial development in the Takaful Insurance companies heralds a promising future in the field of cooperation and solidarity among Muslim community members, especially with the increasing outcome of the due zakat that contributes in strengthening that solidarity; since Zakat Accounting includes, now, various types of the contemporary companies’ funds and it is calculated to keeps up with the contemporary accounting and the modern age development.