DOI: https://doi.org/10.14710/lr.v22i1.74352

Subject Matter Limitations in General Sharia Insurance: Comparative Lessons from Indonesia and Malaysia

Zil Aidi orcid publons  -  Faculty of Law, Universiti Malaya, Malaysia
*Maryam Khalid orcid scopus publons  -  Faculty of Law, Universiti Malaya, Malaysia
Pg Ismail Pg Musa orcid  -  Faculty of Law, Universiti Malaya, Malaysia
Open Access Copyright 2026 LAW REFORM under http://creativecommons.org/licenses/by-sa/4.0.

Citation Format:
Abstract

The level of Sharia compliance in a Sharia insurance contract is closely tied to whether the insured subject matter is permissible (halal) or forbidden (haram). This study explores limitations on insurable subject matter under general Sharia insurance from a Sharia perspective and examines the regulatory frameworks in Indonesia and Malaysia that govern these limitations. Adopting a doctrinal and comparative approach, it finds that insurable subject matter must be halal or otherwise permissible under Sharia, with permissibility depending not only on the nature of the subject matter but also on its intended use. The study also reveals differing scholarly opinions regarding the permissibility of specific subject matter within the context of Sharia insurance. Findings further show that neither Indonesia nor Malaysia has clear regulations governing the scope of insurable subject matter, as existing rules are predominantly general and leave the assessment to Sharia insurance operators. The absence of these regulations can lead to divergent perceptions among operators and may erode consumer trust in Sharia insurance products. This study contributes by identifying regulatory gaps in the scope of insurable subject matter under Sharia insurance and by demonstrating the need for clearer regulatory standards to enhance Sharia compliance and legal certainty.

Fulltext View|Download Email colleagues
Keywords: General Sharia Insurance; Limitation; Subject Matter

Article Metrics:

Article Info
Section: Research Article
Language : EN
Most cited articles
IMPLEMENTASI PENILAIAN KEBARUAN DAN PRINSIP ITIKAD BAIK DALAM PERLINDUNGAN DESAIN INDUSTRI GLOBALISASI LESBIAN, GAY, BISEKSUAL, DAN TRANSGENDER (LGBT): PERSPEKTIF HAM DAN AGAMA DALAM LINGKUP HUKUM DI INDONESIA PERLINDUNGAN HUKUM TERHADAP KONSUMEN DALAM TRANSAKSI E-COMMERCE URGENSI REKONSTRUKSI HUKUM E-COMMERCE DI INDONESIA KEBIJAKAN FORMULASI HUKUM PIDANA DALAM MELINDUNGI TRANSAKSI E - COMMERCE DI INDONESIA More cited articles
  1. Ahmed, H., & Ibrahim, I. R. (2018). Financial consumer protection regime in Malaysia: Assessment of the legal and regulatory framework. Journal of Consumer Policy, 41(2),159–175. https://doi.org/10.1007/s10603-018-9369-0
  2. Aidi, Z. (2018). The Legal Reason of Sharia Principles for Object-Protection Rule Clause and Its Implementation in Vehicle Insurance Contract of PT Asuransi Takaful Umum. Padjadjaran Jurnal Ilmu Hukum, 5(2),349–367. https://doi.org/10.22304/pjih.v5n2.a8
  3. Alam, A., Fianto, B. A., Ratnasari, R. T., Ahmi, A., & Handayani, F. P. (2023). History and Development of Takaful Research: A Bibliometric Review. SAGE Open, 13(3),1–20. DOI: 10.1177/21582440231184852
  4. Alam, N. (2013). Impact of Banking Regulation on Risk and Efficiency in Islamic Banking. Journal of Financial Reporting and Accounting,11(1),29–50. DOI: 10.1108/JFRA-03-2013-0010
  5. Ali, N. A., & Markom, R. (2021). Shariah Compliance on Retakaful in Malaysia. Diponegoro Law Review, 6(1), 1–16. DOI: 10.14710/dilrev.6.1.2021.1-16
  6. Ali, S. M., Hassan, R., & Othman, A. A. (2017). Inadequacy of Consumer Protection from Unfair Contract Terms in Musharakah Mutanaqisah Home Financing in Malaysia. Journal of Islamic Finance, 6(Special Issue),231–241 https://doi.org/10.31436/jif.v6i0.268
  7. Amran, E. (2024). Faktor Intensi Berasuransi Syariah: Pengetahuan dan Citra, Kepercayaan sebagai Variabel Mediasi. Coopetition: Jurnal Ilmiah Manajemen, 15(3),659–674. DOI: 10.32670/coopetition.v15i3.4829
  8. Ayedh, A. M. A., Shaharuddin, A., & Kamaruddin, M. I. H. (2019). Shariah Screening Methodology: Does It Really Shariah Compliance? Iqtishadia, 12(2), 144–172. DOI: 10.21043/iqtishadia.v12i2.5573
  9. Azeez, Y. A., & Ishola, A. S. (2016). Insurable Interest in Takaful: A Theoretical Contrivance for Islamic Insurers. International Journal of Economics and Financial Issues, 6(3), 109–115. https://econjournals.com/index.php/ijefi/article/view/2618
  10. Cahyandari, R., Kalfin, K., Sukono, S., Purwani, S., Ratnasari, D., Herawati, T., & Mahdi, S. (2023). The Development of Sharia Insurance and its Future Sustainability in Risk Management: A Systematic Literature Review. Sustainability (Switzerland), 15(10), 1–23. DOI: 10.3390/su15108130
  11. Chow, M. Y. C., & Ho, S. P. S. (2025). Effects of Financial Consumer Protection on Brand Love and Brand Advocacy. Journal of Financial Services Marketing, 30(2), 1–15. DOI: 10.1057/s41264-025-00306-x
  12. Daud, W. N. W., & Arifin, N. M. (2018). A Comparative Study of the Takaful Rules and Regulation for Malaysia and Indonesia Act. International Journal of Academic Research in Business and Social Sciences, 8(12), 1249–1264. DOI: 10.6007/ijarbss/v8-i12/5211
  13. Disemadi, H. S., & Ningsih, A. S. (2020). Efforts to Protect Consumer’s Spiritual Rights in Organizing Islamic Microfinance. Diponegoro Law Review, 5(2), 172–187. https://doi.org/10.14710/dilrev.5.2.2020.172-187
  14. Disemadi, H. S., & Prananingtyas, P. (2020). Online Insurance Existence in Indonesia Based on Islamic Legal Perspective as a Protection of Spiritual Rights. Jurisdictie: Jurnal Hukum dan Syariah, 11(1), 48–66. DOI: 10.18860/j.v11i1.7519
  15. Effendi, J. (2018). Islamic Insurance: A Potential Niche Market of Indonesia. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 10(1), 207–230. DOI: 10.15408/aiq.v10i1.5330
  16. Fetraningtyas, I. D., & Yunanto, Y. (2021). Application of the Properties of Naqli and Aqli in Positive Law with Respect to Islamic Contract Law. Syariah: Jurnal Hukum dan Pemikiran,21(1),59–69. DOI: 10.18592/sjhp.v21i1.4140
  17. Gaol, H. S. L., Diaz, M. R., & Janisriwati, S. (2024). The Right to Be Heard: Bagaimana Era Digitalisasi Mendistorsi Kedudukan Konsumen dalam Memberikan Ulasan?. Jurnal Pembangunan Hukum Indonesia, 6(2),169–192. https://doi.org/10.14710/jphi.v6i2.169-192
  18. Hassan, R., & Hussain, M. A. (2013). Scrutinizing the Malaysian Regulatory Framework on Shari’ah Advisors for Islamic Financial Institutions. Journal of Islamic Finance, 2(1), 38–47. DOI: 10.12816/0001116
  19. Heradhyaksa, B., & Hikmah, N. (2019). The Comparison Between Conventional, Sharia, and Social Insurance in Indonesia. Diponegoro Law Review, 4(2), 209–225. DOI: 10.14710/dilrev.4.2.2019.209-225
  20. Heradhyaksa, B., Octaviani, R., & Pamesti, P. I. (2023). Comparison of Sharia Supervisory Regulations on Islamic Venture Capital in Indonesia and Malaysia. Diponegoro Law Review,8(2),178–189 https://doi.org/10.14710/dilrev.8.2.2023.175-189
  21. Huda, M. C., & Ispriyarso, B. (2019). Contribution of Islamic Law in the Discretionary Scheme That Has Implications for Corruption. Ijtihad: Jurnal Wacana Hukum Islam dan Kemanusiaan,19(2),147–167. DOI: 10.18326/ijtihad.v19i2.147-167
  22. Husin, M. M. (2019). The Dynamics of Malaysian Takaful Market: Challenges and Future Prospects. Journal of Islamic Finance, 8 (Special Issue), 131–137. https://doi.org/10.31436/jif.v8i0.352
  23. Hussin, M. Y. M., Rahman, A. A., Ahmad, W. M. W., Ratnasari, R. T., & Ismail, Z. (2024). Takaful as an Islamic Alternative to Conventional Insurance: A Thematic and Bibliometric Review. International Journal of Religion, 5(10), 2619–2636. DOI: 10.61707/9hb39r85
  24. Hutchinson, T., & Duncan, N. (2012). Defining and Describing What We Do: Doctrinal Legal Research. Deakin Law Review, 17(1),83–119. https://doi.org/10.21153/dlr2012vol17no1art70
  25. Islamiyati, I., Hendrawati, D., Musyafah, A. A., Hakimah, A., & Markom, R. (2022). Religious Practices of Land Endowment: Examining Reform and Dispute Resolution Alternatives of Land Waqf in Indonesia and Malaysia. International Journal of Public Policy and Administration Research, 9(3),71–78. DOI: 10.18488/74.v9i3.3204
  26. Jamil, S. N., & Jamal, J. (2016). Importance of Islamic Financial Regulatory Developments in Services Act 2013 in Takaful Industry. Diponegoro Law Review, 1(1), 7–27. DOI: 10.14710/dilrev.1.1.2016.17-27
  27. Jaradat, H., & Oudat, M. S. (2025). Enhancing Clarity and Transparency in Islamic Financial Practices: The Role of Regulatory Influence. Journal of Financial Reporting and Accounting. DOI: 10.1108/JFRA-07-2024-0479
  28. Kamil, N. M., & Nor, N. M. (2014). Factors Influencing the Choice of Takaful Over Conventional Insurance: The Case of Malaysia. Journal of Islamic Finance, 3(2),1–14. DOI: 10.12816/0025101
  29. Karimah, I. (2022). Between Legal Risk and Sharia Risk in Islamic Banking: How Shariah Governance Address the Problem. Diponegoro Law Review, 7(1), 88–105. DOI: 10.14710/dilrev.7.1.2022.88-105
  30. Khalimy, A., Yusriadi, Y., Setyowati, R., Syahruddin, S., & Wadud, A. M. A. (2023). The Intersection of the Progressive Law Theory and the Self Declaration Concept of MSEs Halal Certification. Journal of Indonesian Legal Studies,8(1),159-198. https://doi.org/10.15294/jils.v8i1.66087
  31. Kurniawan, A. R., Shoumi, I. N. H., & Roziqin, M. K. (2022). Faktor Masyarakat Lebih Memilih Asuransi Konvensional Dari Pada Asuransi Syari’ah. AL-Hisab: Jurnal Ekonomi Syariah, 2(2), 16–34. https://jurnal.sties-baktiya.ac.id/index.php/ alhisab/article/view/87
  32. Lumbanraja, A. D., & Yusriyadi, Y. (2021). The Urgency to Reform the Kafāla System in the Sake of Human Rights of Indonesia Domestic Workers. Ijtihad: Jurnal Wacana Hukum Islam dan Kemanusiaan, 21(2), 213–230. DOI: 10.18326/IJTIHAD.V21I2.213-230
  33. Maf’ula, F., & Mi’raj, D. A. (2022). Islamic Insurance in Indonesia: Opportunities and Challenges on Developing the Industry. Journal of Islamic Economic Laws, 5(1),116–138. DOI: 10.23917/jisel.v5i1.16764
  34. Marotta, A., Martinelli, F., Nanni, S., Orlando, A., & Yautsiukhin, A. (2017). Cyber-Insurance Survey. Computer Science Review, 24, 35–61. DOI: 10.1016/j.cosrev.2017.01.001
  35. Masruki, R., Hanefah, M. M., & Wahab, N. A. (2018). Shariah Supervisory Board (SSB) and Performance of Islamic Banks in Malaysia. International Journal of Engineering & Technology, 7(3.25), 710–712. DOI: 10.14419/ijet.v7i3.25.17831
  36. Mokhtar, H. S. A., Aziz, I. A., & Hilal, N. M. (2017). Corporate Demand for General Takaful in Malaysia. ISRA International Journal of Islamic Finance, 9(2), 164–184. DOI: 10.1108/IJIF-08-2017-0024
  37. Mubarrak, H. (2016). Kontroversi Asuransi di Indonesia: Telaah Fatwa Majelis Ulama Indonesia (MUI) tentang Badan Penyelenggara Jaminan Sosial (BPJS). Tsaqafah: Jurnal Peradaban Islam, 12(1), 105–130. DOI: 10.21111/tsaqafah.v12i1.370
  38. Muhaimin, M. (2018). The Existence of Sharia Insurance Business Arrangement by Positive Law. Journal of Legal, Ethical and Regulatory Issues, 21(Special Issue), 1–6. https://www.abacademies.org/articles/the-existence-of-sharia-insurance-business-arrangement-by-positive-law-7590.html
  39. Novita, Y. D., & Santoso, B. (2021). Urgensi Pembaharuan Regulasi Perlindungan Konsumen di Era Bisnis Digital. Jurnal Pembangunan Hukum Indonesia, 3(1), 46–58. DOI: 10.14710/jphi.v3i1.46-58
  40. Njatrijani, R., Sutrisno, P. A., & Primastito, C. A. (2024). Peran Otoritas Jasa Keuangan (OJK) Sebagai Badan Pengawas Terhadap Fenomena Gagal Bayar Polis Asuransi Di Indonesia. Jurnal Pembangunan Hukum Indonesia6(2),149–168. https://doi.org/10.14710/jphi.v6i2.149-168
  41. Olorogun, L. A. (2015). A Proposed Contribution Model for General Islamic Insurance Industry. International Journal of Islamic and Middle Eastern Finance and Management,8(1),114–131. DOI: 10.1108/IMEFM-04-2014-0032
  42. Pratama, A. P., Disemadi, H. S., & Prananingtyas, P. (2020). Existence and Position of Islamic Laws in Indonesia. Legality; Jurnal Ilmiah Hukum,27(2),222–231. https://ejournal.umm.ac.id/index.php/legality/article/view/10159
  43. Prayitno, G., & Setyowati, R. (2020). The Existence of Sharia Supervisory Board in Sharia Fintech: Legal Basis and Problematic in Indonesia. Syariah: Jurnal Hukum dan Pemikiran, 20(2), 135–144. DOI: 10.18592/sjhp.v20i2.4060
  44. Purnaningrum, S., & Roisah, K. (2025). Legal Protection for Consumers Receiving Defective Products in Online Transactions. Jurnal Pembangunan Hukum Indonesia, 7(2),94–108. https://doi.org/10.14710/jphi.v7i2.94-108
  45. Puspitasari, N. (2015). Hybrid Contract and Funds Efficiency Management of Islamic General Insurance Company (Study In Indonesia). Procedia - Social and Behavioral Sciences, 211,260–267.DOI: 10.1016/j.sbspro.2015.11.033
  46. Ruhana, N., Halim, N. H. A., Ginting, L. M., & Rahman, S. A. A. (2023). A Comparative Study on Takaful Governance Between Malaysia and Brunei Darussalam. Journal of Applied Islamic Economics and Finance, 3(2),252–265. DOI: 10.35313/jaief.v3i2.4864
  47. Sahudin, Z., Abdullah, H., Rahim, H. A., Bahrudin, N. Z., & Pardi, F. (2022). Determinants of Takaful Performance in Malaysia. Journal of Entrepreneurship, Business & Economics,10(2S2),1–17. https://scientificia.com/index.php/JEBE/article/view/186
  48. Salman, S. A. (2018). Shari’ah Non-Compliance Risk Management in Takaful Industry. International Journal on Recent Trends in Business and Tourism, 2(2), 1–9. https://ejournal.lucp.net/index.php/ijrtbt/article/view/217
  49. Samsuri, M. A. Z. A., & Jamal, J. (2017). Takaful Agent Must Foster Public Understanding of Takaful. Diponegoro Law Review, 2(2), 245–258. DOI: 10.14710/dilrev.2.2.2017.1-14
  50. Schwarcz, D. (2014). Transparently Opaque: Understanding the Lack of Transparency in Insurance Consumer Protection. UCLA Law Review, 61(2), 394–462. https://www.uclalawreview.org/transparently-opaque-understanding-the-lack-of-transparency-in-insurance-consumer-protection-2/
  51. Setyowati, R., & Prabowo, B. A. (2021). Sharia Principles in the Financial Services Authority Regulation on Dispute Settlement Alternatives. Sriwijaya Law Review, 5(1), 56–70. DOI: 10.28946/slrev.Vol5.Iss1.603.pp56-70
  52. Sinaga, P., Yusriyadi, Y., Silviana, A., & Fernando, Z. J. (2024). Neuroscience and Islamic Law: Contemporary Perspectives. Pakistan Journal of Criminology, 16(3), 729–746. DOI: 10.62271/pjc.16.3.729.746
  53. Syarofit, M. K., & Laili, A. N. (2022). Hukum Hibah Tanah untuk Gereja Perspektif Empat Mazhab. JOSh: Journal of Sharia, 1(1), 1–11. https://doi.org/10.55352/josh.v1i1.148
  54. Tarigan, H. A. A. B., & Paulus, D. H. (2019). Perlindungan Hukum terhadap Nasabah atas Penyelenggaraan Layanan Perbankan Digital. Jurnal Pembangunan Hukum Indonesia,1(3),294–307. DOI: 10.14710/jphi.v1i3.294-307
  55. Thanasegaran, H. (2008). Growth of Islamic Insurance (Takaful) In Malaysia: A Model For The Region?. Singapore Journal of Legal Studies, (July), 143–164. https://law.nus.edu.sg/sjls/journal-result/?search=Growth+of+Islamic+Insurance+Takaful+in+Malaysia+A+Model+for+the+Region&journal_id=33345
  56. Thanasegaran, H., & Shaiban, M. (2014). Harmonisation of Takaful (Islamic Insurance) Regulation: A Realistic Goal or Improbable Ideal?. Singapore Journal of Legal Studies, (December), 328–354. https://law.nus.edu.sg/sjls/journal-result/?search=Harmonisation+of+Takaful+Islamic+Insurance+Regulation++A+Realistic+Goal+or+Improbable+Ideal&journal_id=33775
  57. Ullah, S., Harwood, I. A., & Jamali, D. (2018). Fatwa Repositioning: The Hidden Struggle for Shari’a Compliance Within Islamic Financial Institutions. Journal of Business Ethics,149(4),895–917. DOI: 10.1007/s10551-016-3090-1
  58. Wahab, M. Z. H., & Hassan, M. H. A. (2023). Contemporary Challenges and Prospects for Takaful Practices in Malaysia: An Analysis of Current Issues. International Journal of Accounting, Finance and Business (IJAFB), 8(47), 337–350. DOI: 10.55573/IJAFB.084729
  59. Widyanata, F., Pertiwi, R., & Syathiri, A. (2024). Takaful Insurance Industries in Supporting Sustainable Socio-Economic Development in Indonesia. Journal of Global Awareness, 5(2),1–15. https://doi.org/10.24073/jga/5/02/06
  60. Heradhyaksa, B., & Markom, R. (2018). Jurisdiction of Sharia Supervisory Board in Indonesian Takaful Industry. IOP Conference Series: Earth and Environmental Science, 175, 1-7. DOI: 10.1088/1755-1315/175/1/012177
  61. Rahman, A. A., Samsudin, K. J., & Osman, N. (2024). A Study on Awareness and Understanding of Takaful Products Among Polytechnic Students in Malaysia. The 11 Islamic Banking, Accounting and Finance International Conference 2024, 11(1), 192-204. https://doi.org/10.33102/d6srnr98
  62. Ali, E. R. A. E., Odierno, H. S. P., & Ismail, A. (2008). Essential Guide to Takaful (Islamic Insurance). Kuala Lumpur: CERT Publications
  63. Aziz, M. R. A. (2016). The Principles and Practices of Islamic Banking and Takaful In Malaysia. Bandar Baru Nilai: USIM Press
  64. Aziz, M. R. A. (2019). Understanding Takaful and Its Application. Kelantan: UMK Press
  65. Bhat, P. I. (2019). Idea and Methods of Legal Research. Oxford: Oxford University Press
  66. Billah, M. M. (2010). Applied Takaful and Modern Insurance (Translated as Kontekstualisasi Takaful dalam Asuransi Modern by Suparto). Selangor: Sweet & Maxwell Asia
  67. Billah, M. M. (2019). Islamic Insurance Products: Exploring Takaful Principles, Instruments and Structures. Cham: Palgrave Macmillan
  68. Frenz, T., & Soaulhi, Y. (2010). Takaful & Retakaful: Advanced Principles & Practice. Kuala Lumpur: IBFIM
  69. Hamid, M. A., & Remli, N., & Fisol, W. N. M. (2020). Takaful Perlindungan Harta Benda. Terengganu: Penerbit Universiti Sultan Zainal Abidin
  70. Kamali, M. H. (2021). Shariah and the Halal Industry. New York: Oxford University Press
  71. Kepli, M. Y. Z. (2015). Introduction to Islamic Finance. Selangor: CLJ Publication
  72. Muhammad, A. (2011). Hukum Asuransi Indonesia. Bandung: Citra Aditya Bakti
  73. Nandy, R. K. (2022). The Islamic Worldview of Money, Social Finance, Wealth, & Financial Wellbeing. Kuala Lumpur: Perkasa Milenium Sdn. Bhd
  74. Sahroni, O., & Hasanuddin, M. (2016). Fikih Muamalah: Dinamika Teori Akad dan Implementasinya dalam Ekonomi Syariah. Depok: PT RajaGrafindo Persada
  75. Sula, M. S. (2016). Principles of Islamic Insurance: Life, General and Social Insurance. Depok: Syakir Sula Institute
  76. Tarmizi, E. (2018). Harta Haram Muamalat Kontemporer.Bogor: Berkat Mulia Insani
  77. Yusof, M. F., & Ismail, W. Z. W., & Naaim, A. K. M. (2015). Takaful: Operations and Business Competence. Kuala Lumpur: IBFIM
  78. Zweigert, K., & Kötz, H. (1998). Introduction to Comparative Law (Translated by Tony Weir). Oxford: Oxford University Press
  79. Law No. 40 of 2014 concerning Insurance as amended by Law No. 4 of 2023 concerning the Development and Strengthening of the Financial Sector
  80. Law No. 4 of 2023 concerning the Development and Strengthening of the Financial Sector
  81. The Financial Services Authority (OJK) Regulation No. 22 of 2023 on Consumer and Public Protection in the Financial Services Industry
  82. The Financial Services Authority (OJK) Regulation No. 69/POJK.05/2016 as amended by OJK Regulation No. 36 of 2024 concerning the Business Conduct of Insurance Companies, Sharia Insurance Companies, Reinsurance Companies, and Sharia Reinsurance Companies,
  83. The National Sharia Council of the Indonesian Ulama Council (DSN - MUI). (2001). Fatwa No. 21/DSN-MUI/X/2001 concerning General Guidelines for Sharia Insurance
  84. Islamic Financial Services Act. (2013). (Act 759)
  85. The Shariah Advisory Council of Bank Negara Malaysia. (2010). Shariah Resolution in Islamic Finance Second Edition
  86. Bank Negara Malaysia. (2019). Takaful Operational Framework Policy Document
  87. Bank Negara Malaysia. (2019). Shariah Governance Policy Document
  88. Bank Negara Malaysia (BNM). (2023). General Takaful: Asset of General Takaful Funds of Direct Takaful Operators
  89. DinarStandard. (2024). State of the Global Islamic Economy Report. Dubai. https://www.dinarstandard.com/post/state-of-the-global-islamic-economy-report-2023
  90. Financial Services Authority of Indonesia (OJK). (2024). The 2023 Report on the Development of Indonesian Sharia Finance
  91. Fitch Ratings. (2024). Malaysia Takaful Report:2024. Retrieved from https://www.fitchratings.com/research/insurane/malaysia-takaful-dashboard-2024-01-03-2024
  92. Syamsudin, M. (2021). Kepesertaan Rumah Ibadah Non Muslim Pada Lembaga Takaful Dalam Kajian Fiqih Muamalah. Retrieved from https://islam.nu.or.id/syariah/ kepesertaan-rumah-ibadah-nonmuslim-pada-lembaga-takaful-dalam-kajian-fiqih-muamalah-92UsK
  93. PT Asuransi Takaful Umum. (2024). Sejarah Takaful. Retrieved from https://www.takafulumum.co.id/sejarah-takaful

Last update:

No citation recorded.

Last update: 2026-03-31 15:44:32

No citation recorded.