Fitri, Anggika (2016) ANALISIS KINERJA KEUANGAN ASURANSI SYARIAH BERDASARKAN METODE EARLY WARNING SYSTEM DAN RISK BASED CAPITAL PADA PERUSAHAAN ASURANSI JIWA SYARIAH PERIODE 2008-2014. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Permasalahan dalam penelitian ini adalah mengenai perlambatan pertumbuhan kinerja keuangan industri asuransi syariah. Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan asuransi syariah periode 2008-2014 dengan menggunakan metode analisis Early Warning System (EWS) dan Risk Based Capital (RBC). Analisis rasio keuangan yang digunakan berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 36 tentang Akuntansi Asuransi Jiwa. Rasio EWS yang digunakan dalam penelitian ini yaitu rasio likuiditas, rasio pertumbuhan premi, rasio hasil investasi, dan rasio beban klaim. Metode RBC yang digunakan berdasarkan peraturan yang ditetapkan pemerintah. Jenis penelitian ini termasuk dalam penelitian deskriptif dengan menggunakan pendekatan kuantitatif. Sumber data yang digunakan adalah data sekunder. Terdapat empat perusahaan yang menjadi sampel dalam penelitian ini yaitu Allianz Life Indonesia, BNI Life Insurance, Prudential Life Assurance, dan Asuransi Takaful Keluarga. Hasil penelitian secara keseluruhan menunjukkan bahwa kinerja keuangan perusahaan asuransi periode 2008-2014 sudah cukup baik. Hasil analisis EWS dan RBC menunjukkan rasio keuangan sudah mencapai batas normal sesuai standar PSAK No. 36, namun rasio likuiditas, rasio pertumbuhan premi, dan rasio hasil investasi memiliki kelemahan dimana presentasenya mendekati batas normal yang ditetapkan pemerintah, sedangkan kinerja keuangan berdasarkan rasio beban klaim dan RBC sudah menunjukkan kinerja keuangan asuransi syariah yang sehat dan stabil. ;---- The problem in this research is about not achieving the growth financial performance of Islamic insurance industries. This study conducted to determine financial performance of Islamic insurance companies in period 2008-2014 using analysis Early Warning System (EWS) and Risk Based Capital (RBC) method. Analysis of financial ratio that used in this research based on Statement of Financial Accounting Standards (SFAS) Number 36 about Life Insurance Accounting. There are EWS ratio that used in this research, namely Liquidity Ratio, Premium Growth Ratio, Investment Yield Ratio, and Loss Ratio. RBC method that used in this research based on regulations which set by the government. This research is descriptive research with quantitative approach. The data source that used is secondary data. There are four companies used as sample in this research, Allianz Life Indonesia, BNI Life Insurance, Prudential Life Assurance, and Asuransi Takaful Keluarga. The whole result of research show that the financial performance of Islamic insurance companies in period 2008 -2014 is good. The result of EWS analysis and RBC shows that all of ratio meet the normal limit of SFAS Number 36, however liquidity ratio, premium growth ratio, and investment yield ratio are still under the minimal limit, the result is tend meet the standard and some financial ratio of the company have the weaknesses which is the percentage approached the normal limit. The result of loss ratio and RBC ratio showed a healthy and stability Islamic insurance financial performance.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No. Panggil : S MBS FIT A-2016 Pembimbing : I. Nugraha II. Heraeni Tanuatmodjo |
| Uncontrolled Keywords: | Analisis Early Warning System, Risk Based Capital dan Kinerja Keuangan Perusahaan Asuransi Syariah ,Analysis Early Warning System, Risk Based Capital and Financial Performance of Islamic Insurance Company |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Manajemen Bisnis |
| Depositing User: | Mr mhsinf 2017 |
| Date Deposited: | 21 Aug 2017 07:13 |
| Last Modified: | 17 Oct 2017 07:10 |
| URI: | http://repository.upi.edu/id/eprint/25032 |
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