Sistem Peringatan Dini sebagai Pendukung Kinerja Perusahaan Asuransi Syariah
Hariandy Hasbi
Program Studi Manajemen
STIE STAN Indonesia Mandiri, Bandung, Indonesia
Bethani Suryawardani
Program Studi D3 Manajemen Pemasaran, Fakultas Ilmu Terapan
Universitas Telkom, Bandung, Indonesia
Abstract
The objective of this study is to investigates empirically the performance of Islamic Insurance company through the relationship and the impact of Early Warning System on the level of financial solvency. This research uses secondary data period 2004-2011 from PT. Takaful Indonesia as one of Islamic Insurance company in Indonesia. Early Warning System as a independent variable reflected by surplus aggregate ratio, management expenditure ratio, and account receivable premium to surplus ratio, and also risk based capital ratio as a measure of insurance company solvability level (NAIC,2009). The results of this study indicate that the early warning system have a significant contribution to the level of Islamic insurance company solvency, while the minimum level of Islamic insurance company solvency amounted to 65.753% of the minimum regulation 120% (SK 481/KMK.017/1999).
Keywords: Islamic Insurance, Early Warning System, Financial Solvability.
Penelitian ini telah dipublish pada:
Jurnal Terakreditasi Nasional
(Jurnal Keuangan dan Perbankan, Universitas Merdeka Malang Vol.17 No.2 Mei 2013) (ISSN: 1410-8089)