Islamic Ethics and Fiqh in Hospital Financial Governance and Sharia Health Insurance: A Systematic Literature Review of Muhammadiyah Healthcare Perspectives
DOI:
https://doi.org/10.51601/ijhp.v6i2.652Abstract
The increasing complexity of healthcare systems has intensified challenges in hospital financial management, particularly within Islamic healthcare institutions. Muhammadiyah hospitals are expected to maintain financial efficiency and sustainability while adhering to Islamic ethical values and fiqh principles. Similarly, sharia health insurance requires governance founded on justice, transparency, and mutual assistance (ta'awun). However, existing studies addressing hospital financial governance and sharia health insurance from Muhammadiyah perspectives remain fragmented. This study aimed to synthesize the ethical and fiqh principles underlying hospital financial management and sharia health insurance within Muhammadiyah healthcare through a systematic literature review.
A Systematic Literature Review (SLR) was conducted following the PRISMA 2020 guidelines. Literature searches were performed in Scopus, PubMed, Google Scholar, Garuda, and DOAJ databases covering publications from 2015 to 2026. Studies meeting predefined inclusion and exclusion criteria were selected and analyzed using thematic synthesis. A total of 32 studies were included in the final review.
Five major themes emerged: ethical principles of financial governance, fiqh-based financing mechanisms, implementation of takaful, Muhammadiyah perspectives on BPJS Health, and the integration of maqashid al-shariah into healthcare financing systems. The findings identified five key foundations of Muhammadiyah hospital financial governance: justice (‘adl), transparency, accountability (amanah), public benefit (maslahah), and avoidance of prohibited financial elements such as riba, gharar, and risywah. Sharia health insurance was consistently viewed as a cooperative mechanism based on tabarru’ and risk-sharing principles. Muhammadiyah also supports participation in Indonesia’s National Health Insurance system (BPJS Kesehatan) provided it upholds justice, transparency, and social welfare.
These findings suggest that integrating sharia-based financial ethics into hospital governance may contribute to sustainable, equitable, and socially responsible healthcare systems
Downloads
References
[1] Ascarya. Akad dan Produk Bank Syariah. 2nd ed. Jakarta: Rajawali Pers; 2022.
[2] Antonio MS. Bank Syariah: Dari Teori ke Praktik. Jakarta: Gema Insani; 2001.
[3] Putri DA, Trismianto A, Sutrisno T. Impact of information and system quality on user satisfaction with outpatient EMRS at RSKIA Sadewa. Indones J Intell Comput Heal Informatics. 2023;5(2):87–95.
[4] Nashir H. Muhammadiyah Gerakan Pembaruan. Yogyakarta: Suara Muhammadiyah; 2019.
[5] Tajdid PPMMT dan. Pedoman Hidup Islami Warga Muhammadiyah. Yogyakarta: Suara Muhammadiyah; 2022.
[6] Chapra MU. The Islamic Vision of Development in the Light of Maqasid al-Shariah. Leicester: Islamic Foundation; 2008.
[7] Al-Qardhawi Y. Peran Nilai dan Moral dalam Perekonomian Islam. Jakarta: Rabbani Press; 2001.
[8] Lewis MK. Accountability and Islam. Accounting, Commer Financ Islam Perspect. 2006;10(1):1–27.
[9] AAOIFI. Governance Standards for Islamic Financial Institutions. Bahrain: AAOIFI; 2017.
[10] Billah MM. Principles and Practices of Takaful and Insurance Compared. Kuala Lumpur: Ilmiah Publishers; 2001.
[11] Indonesia DSNU. Fatwa No. 21/DSN-MUI/X/2001 tentang Pedoman Umum Asuransi Syariah. Jakarta: DSN-MUI; 2001.
[12] Muhammadiyah MT dan TPP. Fatwa Tarjih tentang Asuransi Syariah. Yogyakarta: Suara Muhammadiyah; 2012.
[13] Muttaqin R, Asy’ari H. Perspektif ekonomi Islam terhadap implementasi BPJS kesehatan di Indonesia. J Ekon Syariah Indones. 2020;10(2):135–47.
[14] Annisa Z, Adabi MAC, Sabiq R, Syabani R. Analisis penerapan BPJS kesehatan ditinjau dari perspektif ekonomi Islam. AL-KHIYAR J Bid Muamalah dan Ekon Islam. 2024;4(2).
[15] Salamah N, Rahman M. Pandangan hukum Islam terhadap pengelolaan dana Badan Penyelenggara Jaminan Sosial (BPJS) kesehatan. J Ilm Ekon Islam. 2022;8(3).
[16] Page MJ, McKenzie JE, Bossuyt PM, Boutron I, Hoffmann TC, Mulrow CD. The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ. 2021;372.
[17] Snyder H. Literature review as a research methodology: An overview and guidelines. J Bus Res. 2019;104:333–9.
[18] Thomas J, Harden A. Methods for the thematic synthesis of qualitative research in systematic reviews. BMC Med Res Methodol. 2008;8(45):1–10.
[19] Alfarizi M, Arifian R. Patient satisfaction with Indonesian Sharia hospital services: Halal healthcare tool and implications for loyalty-WoM. Asian J Islam Manag. 2023;5(1):18–35.
[20] Hasan M, Rochmatullah MR, Warsina W, Rahmawati R, Setiawan D. Islamic corporate governance and performance based on maqasid sharia index: Study in Indonesia. J Siasat Bisnis. 2020;24(2):154–72.
[21] Putri NA, Mahardika UN, Wardhani EIK, Ningtyas MA, Oktarina T, Muthoifin, et al. Illnes and Treatment in Theological Normative Viewpoints. Solo Int Collab Publ Soc Sci Humanit. 2023;1(3):163–72.
[22] Nursoleha E, Sitompul JM, Syifa D, Lestari NW, Fahmi MZ. Mini Review: Rights and Obligations of Patients as Consumers of Health Services from An Islamic Perspective. Solo Int Collab Publ Soc Sci Humanit. 2023;1(3):197–206.
[23] Muneeza A, Mustapha Z. Islamic fintech and financial inclusion. In: Islamic FinTech: insights and solutions. Springer; 2021. p. 173–90.
[24] Jan S, Badullah A, Muzafar N. Operationalizing Higher Ethical Objectives: Piety, Ethics, and Institutional Practice in Pakistan’s Islamic Financial Sector. Religions. 2026;17.
[25] Nasution MLI, Tarigan AA, Siregar MH, Nurbaiti, Harahap MI, Lauli RA. Sharia hospital business development strategy for Islamic higher education in Indonesia. Trikonomika. 2024;23(1):27–38.
[26] Pantjatamono T, Priharta A, Riyanti. Analysis Of Financial Performance Of Muhammadiyah Aisyiyah Hospital In Jakarta Before And After The Covid-19 Pandemic. Governors. 2024;3(2).
[27] Janah UR, Prasetiyo L. Integrated Islamic Philanthropy for Equitable Healthcare Access: A Case Study of Muhammadiyah Hospital. ZISWAF J Zakat dan Wakaf. 2025;12(2):201–12.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Arya Brahmanta, Tontowi Ashari, Pipit Festi Wiliyanarti
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
