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Syar'Insurance: Jurnal Asuransi Syariah
Published by Universitas Islam Negeri Sultan Maulana Hasanuddin Banten
ISSN : 24605484     EISSN : 27236897     DOI : http://dx.doi.org/10.32678/sijas.v4i2
Core Subject : Economy,
Economics, Econometrics & Finance
Syar Insurance: Jurnal Asuransi Syariah is intended to be the journal for publishing articles reporting the results of research on Insurance especially in Islamic Insurance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 6 No 1 (2020): June 2020" : 5 Documents clear
PENGARUH SOLVABILITAS TERHADAP PERTUMBUHAN LABA PERUSAHAAN ASURANSI SYARIAH DI INDONESIA PERIODE 2011-2018 Fadli Fadli; Rima Rima
Syar'Insurance: Jurnal Asuransi Syariah Vol 6 No 1 (2020): June 2020
Publisher : UIN Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/sijas.v6i1.3007

Abstract

Solvency is the ability of a company to fulfill all its obligations. The obligations referred to here are debts that must be paid. Debt is an obligation that must be paid by a company to another party within a certain period due to transactions that have occurred in the past. The amount of corporate debt is closely related to solvency. From the financial data contained in the table, it can be seen that the solvency on the profit growth of sharia insurance company in Indonesia for the 2011-2018 period have experienced significant developments fluctuatuations. This study was conducted to examine how much influence the solvency on the profit growth of sharia insurance company in Indonesia for the 2011-2018 period. The samples used were 6 sharia General Insurance Companies and sharia units that met the sample criteria. The observation period of this research is from 2011 to 2018. The method used in this study is a quantitative method that uses the quantitative research methods, testing hypotheses using simple linear regression analysis through the test (t). The analysis tool in study uses simple regression analysis that involves one independent variable as a predictor of the value of the dependent variable. The Statistical analysis used was software namely SPSS Version 25.0. the results of this study indicate that a significant effect of the tcount is 1,002 while the ttable values ​​obtained from the t distribution are sought at the significance of 5%: 2 = 2.5% (two-way test) degrees of freedom (df) nk-1 or 48-1 -1 = 46, we get t table of 1.67866. therefore tcount> t table = 1.002> 1.67866 with a significance level of 0.005, it can be concluded that Ho is accepted and Ha is rejected. The influence derived from the coefficient of determination (R-Square) of 0.064 means that the magnitude of the effect of solvency on earnings growth is 6.4% while the remaining 93.6% is explained by other factors not examined in this study.
PENGARUH KLAIM TERHADAP SURPLUS-DEFISIT UNDERWRITING PERUSAHAAN ASURANSI UMUM SYARIAH DI INDONESIA (Studi Pada Perusahaan Asuransi Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan Periode 2015-2018) Rustamunadi Rustamunadi; Suwaibah Suwaibah
Syar'Insurance: Jurnal Asuransi Syariah Vol 6 No 1 (2020): June 2020
Publisher : UIN Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/sijas.v6i1.3004

Abstract

An increasingly developed economy and technology will lead to the possibility of risk, which threatens the growing human needs. Under these circumstances, the greater the problems that will be faced by humans, both directly and indirectly. From the financial data contained in the table, it can be seen that the claims and Surplus-Deficit Underwriting of Sharia General Insurance Companies in Indonesia from 2015 to 2018 have experienced significant developments fluctuations. This study was conducted to examine how much influence the claim has on the Surplus-Deficit Underwriting of Sharia General Insurance Companies in Indonesia with the object of research being Sharia General Insurance Companies and Sharia Units registered at the Financial Services Authority (OJK). The samples used were 8 Sharia General Insurance Companies and Sharia Units that met the sample criteria. The observation period of this research is from 2015 to 2018. The method used in this study is a quantitative method that uses the classic assumption test, hypothesis test, and the coefficient of determination test. The data used is secondary data obtained from the official website of Islamic insurance companies in Indonesia. The analysis tool in this study uses simple regression analysis that involves one independent variable as a predictor of the value of the dependent variable. The statistical analysis used was software namely SPSS Version 16.0. The results of this study indicate that the claim has a significant positive effect on Surplus-deficit Underwriting, this can be seen from the value of tinag amounted to 4,401 while the value of ttable obtained from the distribution table was sought at the significance of 5% degrees of freedom (df) n-k-l or 32-1-1 = 30 then obtained a ttable of 2.045. Therefore tinag> ttable = 4401 > 2,045 and significant level 0.000, because the significance value is less than 0.05, it can be concluded that H0 is rejected and Ha is accepted. The relationship between Claims Underwriting Surplus-Deficit is categorized as medium and the magnitude of the influence of Claims on Underwriting Surplus-Deficit is 43.7% while the rest is influenced by other variables not discussed in this study. The hypothesis proposed in this study is that H0 was rejected and Ha was accepted. This means that the claim has a significant positive effect on the surplus-deficit underwriting.
ANALISIS PERLAKUAN AKUNTANSI TRANSAKSI ASURANSI SYARIAH TERHADAP PSAK 108 PADA PT BUMIPUTERA MUDA SYARIAH CABANG SERANG Hendrieta Hendrieta; Virlia Virlia
Syar'Insurance: Jurnal Asuransi Syariah Vol 6 No 1 (2020): June 2020
Publisher : UIN Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/sijas.v6i1.3006

Abstract

The accounting records regarding sharia insurance transactions with PSAK 108 have the objective to produce accurate, reliable and relevant financial reports. With the existence of financial statements in accordance with applicable accounting standards, the financial statements are expected to make the reference for the public to be confident and increasingly feel secure with the Islamic insurance company. Based on the background above, the formulation of the problem in this study are: How is the application of PSAK No.108 on accounting treatment of sharia insurance at PT. Bumiputera Muda Syariah Serang Branch. The purpose of this study is to determine whether the accounting treatment of sharia insurance transactions is in accordance with PSAK 108 or not. Based on what is used in this study is a qualitative method. The data used are primary data and secondary data. Primary data is conducting interviews and direct observation at PT. Bumiputera Muda 1967 Serang Branch. Secondary data in the form of sources from books, websites, articles, relevant previous research studies and other sources. The results showed that Islamic Insurance PT. Bumiputera Muda 1967 has not fully implemented PSAK 108. Evidenced by the financial statements made, there is still a discrepancy with PSAK 108. This is due to the policies in the company's management in preparing financial statements in each of its subsidiary companies. This is caused by the system of recording financial statements in branch offices in a computerized and recapitalized data directly by the center.
PENGARUH DANA INVESTASI TERHADAP PENDAPATAN KONTRIBUSI (Studi pada Perusahaan Asuransi Jiwa Syariah Yang Terdaftar di Otoritas Jasa Keuangan Periode 2016-2018) Hanafi Hanafi; Reviyanti Reviyanti
Syar'Insurance: Jurnal Asuransi Syariah Vol 6 No 1 (2020): June 2020
Publisher : UIN Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/sijas.v6i1.3003

Abstract

From the financial data contained in the tabel, visible that the investment fund to the revenue contribution on the company’s insurance sharia in Indonesia from 2016-2018 years development experience fluctuating. This study was conducted to test how much influence the investement fund to the revenue contribution of the company’s insurance sharia in Indonesia with the object of research is a life insurance company sharia which are listed on the financial services authority (OJK). Of the sampel used as many as 10 life insurance companies sharian that meet the criteria of the sample period of this research is from year 2016 to 2018 The method used in this method is a quantitative method that uses the classical aasumption test, test hypotheses, and test the coefficient of determination. the data used is secondary data obtained from official company website life insurance sharia in Indonesia. Analysis tools in this study showed a simple regression analysis involving one independent variable as a predictor of the magnitude of the predicted value of the dependen variable. The statistical analysis used was software namely SPSS Version 16.0. The results showed that the independent variables of investment funds there is a significant influence on the revenue contribution, the results of this in view of the valie of the tinag amounted to 11.513 while the value of ttable obtained from the distribution table was sought at the significance of 5% degrees of freedom (df) n-k-l or 30-1-1 = 28 then obtained a ttable of 2.04841 Therefore tinag> ttable = 11.513 > 2.04841 and significant level 0.000, because the significance value is less than 0.05, it can be concluded that H0 is rejected and Ha is accepted. The relationship between funds investment revenue contributions categorized strong and the magnitutude of the influence of investment funds on accounted for 82.6% while the remaining 17.4% is influenced by other variables not examited. The hypothesis proposed in this study is Ho is rejected and Ha accepeted. It means that investment funds are significaltly positive effect on revenue contribution.
ANALISIS KINERJA UNDERWRITER DALAM MENENTUKAN CALON PESERTA PADA PRODUK ASURANSI MOBILKOE (Studi Pada PT Asuransi Umum Bumiputera 1967 Cabang Serang) Ikin Ainul Yakin; Eva Nurhabibah
Syar'Insurance: Jurnal Asuransi Syariah Vol 6 No 1 (2020): June 2020
Publisher : UIN Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/sijas.v6i1.3166

Abstract

Every company really needs workers as actors who can carry out company activities in order to achieve the expected goals for it is expected that a worker who has quality human resources. Unfortunately this has not been matched by quality workforce. Often the opening of a branch or new Islamic insurance division is only supported by a limited number of workers because the need for Underwriter-certified Underwriters is still lacking. Development and marketing of insurance products must be supported by the availability of human resources that enable the good implementation of Underwriter performance Underwriter performance. in sharia insurance has an important role because he determines whether insurance coverage is acceptable or not Based on the results of the analysis conducted by researchers on research, there is a role for Underwriters' performance in determining prospective participants in mobilkoe insurance products, namely: improving service quality, applying quality of human resources in performance, risk identification, risk assessment, risk estimation and acceptability, and risk sharing, as well as the obstacles encountered by the Underwriters in determining the prospective participants in mobilkoe insurance products are the availability of incomplete participant data, data on previous participant experience and prospective participants do not provide the desired benefit budget, while the solution is to contact Agent in order to obtain additional information needed by an Underwriter.

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