PT TASPEN Pension Fund Management for Civil Servants: A Maqasid al-Shariah Perspective
Year: 2026
Type: article
Abstract: Pension services for civil servants require effective management to ensure the fulfillment of beneficiaries' rights and welfare. However, limited empirical attention has been given to how pension services are implemented at the local level and assessed through the principles of Maqasid al-Shariah. This study aims to examine the implementation of civil servant pension services at PT TASPEN Gresik from a Maqaṣid al-Shariah perspective. This study employs a qualitative literature review and document analysis using secondary data from scholarly articles, books, and official PT TASPEN documents and website publications. The data were analyzed thematically to identify key aspects of civil servant pension services and assess their alignment with the principles of Maqasid al-Shariah. The findings indicate that PT TASPEN’s pension services are substantially aligned with the objectives of Maqasid al-Shariah, particularly hifz al-mal and hifz al-nafs. The pension and THT programs support hifz al-mal by providing financial benefits and income protection for civil servants and pension beneficiaries, while accident and death insurance support hifz al-nafs by providing protection against the financial risks associated with accidents, disability, and death. The analysis further identifies benefit certainty, payment mechanisms, service accessibility, transparency, and participant protection as key indicators through which the Maqasid al-Shariah dimensions of PT TASPEN’s pension services can be assessed.
Authors: Walid In'am Ahmad, Sirajul Arifin
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7225652000
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