Pengaruh Kontribusi Bruto Klaim Bruto Dan Hasil Investasi Terhadap Surplus Underwriting Dana Tabarru' Pada Perusahaan Asuransi Jiwa Syariah DI Indonesia Periode 2016-2019 (original) (raw)
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2018
This research was conducted to examine wether the variable premium income, claims, and investment returns affect the underwriting surplus Tabarru funds on sharia general insurance companies in Indonesia, with the object of the research is "Sharia general insurance companies and sharia units in general insurance companies registered in Otoritas Jasa Keuangan. The analytical instrument in this research uses panel data which is a combination of time series data and cross section. The result of the research show that premium income, claims, and investment returns have an significant influence on the underwriting surplus Tabarru funds. Premium income, claims, and investment returns also have a positive influence on underwriting surplus Tabarru funds.
el-Jizya : Jurnal Ekonomi Islam
The occurrence of a high underwriting surplus will greatly benefit the company and have an impact on the level of public confidence in the services and products offered by sharia insurance so that people will choose the company as a place to do insurance. This requires the underwriter to carry out underwriting management properly so that there is an underwriting surplus. This study was conducted to determine the effect of premiums, claims and investment returns on the underwriting surplus of tabarru' funds for full sharia life insurance in Indonesia in 2015-2020. This research method is done through panel data regression. Research data in the form of secondary data with purposive sampling as a technique used in the research sample. Partially, the results show that premiums have a significant positive effect on the underwriting surplus, claims have a significant negative effect on the underwriting surplus, and investment returns have an insignificant negative effect on the underw...
Jurnal Ekonomi Syariah Teori dan Terapan, 2019
This study aims to determine factors that affect surplus underwriting of tabarru‟ fund on Sharia Life Insurance in Indonesia. The factors used in this study is net contribution, claim expenses and investment return. This study used is panel data regression with Econometric Views (EViews) 8.0 as statistical analysis software. The samples are 14 Sharia Life Insurance, consists of 13 Islamic business units and 1 full sharia. During 2011 to 2015, the hypothesis test result showed the factors affecting surplus underwriting of tabarru‟ fund is net contribution, claim expenses and investment return always showed significant effect partially or simultaneously to the surplus underwriting of tabarru‟ fund on sharia life insurance.
Journal of Public and Business Accounting
Tujuan penelitian ini adalah menganalisis pengaruh klaim, retakaful, hasil investasi, dan kontribusi peserta terhadap surplus (defisit) underwriting dana tabarru’ pada perusahaan asuransi umum syariah dan unit usaha syariah perusahaan asuransi umum di Indonesia. Metode purposive sampling digunakan untuk penentuan sampel penelitian ini. Populasi yang diperoleh berjumlah 26 perusahaan asuransi umum syariah dan unit usaha syariah, yang kemudian diperoleh 10 sampel perusahaan yang sesua1 kriteria. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa klaim berpengaruh negatif dan signifikan terhadap surplus (defisit) underwriting dana tabarru’, retakaful dan hasil investasi tidak berpengaruh signifikan terhadap surplus (defisit) underwriting dana tabarru’, dan kontribusi peserta berpengaruh positif dan signifikan terhadap surplus (defisit) underwriting dana tabarru’.
Determinan Proporsi Dana Tabarru’ Perusahaan Asuransi Jiwa Syariah DI Indonesia
2019
Pengelolaan keuangan pada perusahaan asuransi jiwa syariah menggunakan sistem pemisahan dana (Islamic Split Fund Theory). Sistem pemisahan dana adalah memisahkan aset dan liabilitas kelompok dana tabarru’ dari kelompok dana perusahaan. Pemerintah belum mengatur masalah pembagian proporsi tabarru’ dan ujrah, oleh karenanya entitas asuransi jiwa syariah menentukan besaran proporsi tabarru’ dan ujrah dalam operasionalnya, sehingga terdapat perbedaan besaran proporsi pembagian tabarru’ dan ujrah antar perusahaan asuransi jiwa syariah. Tujuan penelitian ini adalah melakukan pengujian variabel determinan proporsi dana tabarru’ pada asuransi jiwa syariah. Metode penelitian yang digunakan dalam penelitian ini adalah metode kausalitas dengan pendekatan kuantitatif. Populasi pada penelitian ini adalah Perusahan Asuransi Jiwa Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK). Metode purposive sampling digunakan untuk penentuan sampel penelitian ini, sampel yang digunakan sebanyak 11 perus...
Syar'Insurance: Jurnal Asuransi Syariah, 2019
Insurance income is the amount of money the company receives from the sale of insurance products. Tabarru's fund is a voluntary giving of someone to another person, without compensation, which results in the transfer of ownership of the property from the giver to another person. Aside from premium income, tabaruu funds' also come from investment returns and the accumulation of surfaru underwriting reserves for tabaruu funds' which are redistributed to tabaruu funds'. Based on the background above the formulation of the problem, namely: 1). Is there an Influence between Insurance Income and Tabaruu Funds' on Sharia Life Insurance companies registered with OJK for the period 2011-2018.2). how much influence the Insurance Revenues of the Tabaruu Fund 'on Sharia Life Insurance companies registered in the OJK for the period 2011-2018. This study aims to 1). To find out the effect of insurance income on tabaruu funds' on Sharia Life Insurance companies register...
Jurnal Ekonomi Syariah Teori dan Terapan, 2020
ABSTRAKiPenelitian ini imemiliki itujuan untuk imenganalisis lebih dalam mengenai ifaktor-faktor yang imempengaruhi iperusahaan iasuransi ijiwa isyariah, dalam mengambil ikebijakan ibesaran proporsi iinvestasi dana ipersahaan pada isaham syariah. Hal ini dilakukan untuk imemberikan sebuah iwawasan secara iteoritis kepada perusahaan dalam mengambil ikebijakan mengenai iproporsi iinvestasi dana perusahaan. Fokus penelitian ini di Indonesia dengan pendekatan kuantitatif. Data diperoleh dari 10 perusahaan asuransi jiwa syariah yang beroperasi dari 2012 hingga 2018. Metode yang digunakan regresi data panel dengan random effect model. Hasil ipenelitian ini adalah ireturn saham, risiko saham, dan ibagi ihasil deposito secara statistik iberpengaruh signifikan terhadap proporsi investasi dana perusahaan asuransi jiwa syariah pada saham syariah. Sedangkan ipertumbuhan ekonomi, iukuran iperusahaan dan pendapatan pembagian surplus underwriting secara statistik tidak iberpengaruh terhadap propor...
Jurnal Jurisprudence
The scientific article, discusses the fund of tabarru’ investment in Takaful. Issues raised is how many percentage the fund of tabarru investment on Takaful. The aim is to analyze and understand the concept of funds tabarru invesment, Islamic insurance and fund position tabarru in Takaful. This article, the normative research method conceptual approach. the result is that Percentage of tabarru’ funds investment is not set by default by the DSN or MUI fatwa. The percentage is more directed at the policy and agreement among the participants of insurance with the company.
Kubik: Jurnal Publikasi Ilmiah Matematika, 2019
Penelitian ini bertujuan untuk mencari pengaruh variabel bebas yaitu Pendapatan Premi (X1) dan Hasil Investasi (X2) terhadap variabel terikat yaitu Underwriting Dana Tabarru’ (Y). Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif yang menganalisis data dengan alat statistik dalam bentuk angka-angka pada PT Asuransi Jiwa Bringin Jiwa Sejahtera dengan sumber datanya adalah data sekunder yang diperoleh dan dan web Resmi PT Asuransi Jiwa Bringin Jiwa Sejahtera (www.bringinlife.co.id), web resmi Otoritas jasa keuangan (www.ojk.go.id). Hasil penelitian menunjukkan bahwa : Pendapatan Premi terbukti berpengaruh secara signifikan terhadap Underwriting dana Tabaru’. Hasil Investasi terbukti berpengaruh terhadap Underwriting dana Tabaru’ namun tidak begitu signifikan. secara simultan Pendapatan Premi dan Hasil Investasi terbukti berpengaruh secara signifikan terhadap Underwriting dana Tabaru’.
Kinerja Keuangan Perusahaan Asuransi Syariah DI Indonesia: Surplus on Contribution
Akuntabilitas, 2016
This study aims to identify the impact of size, leverage, liquidity, tangibility, volume of capital and loss ratio on the financial performance of Sharia Insurance Companies in Indonesia as measured by Surplus On Contribution (SOC) from 2012 to 2014. The data analysis technique used is panel data regression with a significance level of 5% (0.05). Results of the data analysis showed that the right model used in this study is the Fixed Effects Model (FEM). Simultaneously the six variables significantly influence the good financial performance as measured by SOC. Partially; the size (0.0000) has a positive influence on the financial performance (SOC), whereas leverage (0.0167) and volume of capital (0.0000) negatively affect performance finance (SOC). Liquidity variable (0.8552), tangibility (0.5513) and loss Ratio (0.9861) did not have a significant effect on the financial performance (SOC).