Analisis Komposisi Ideal Dana Tabarru’-Ujrah Metode Dynamic Financial Analysis Perusahaan Asuransi Jiwa Syariah Di Indonesia
Abstract: The aim of this
study was to determine the ideal composition of tabarru'-ujrah fund on Sharia
Life Insurance company in Indonesia through Dynamic Financial Analysis method.
This research is a quantitative with a simulation approach. The simulation
model was Monte Carlo simulation. The data using a secondary data from the
financial statements of insurance sharia life insurance companies published
between 2012-2014. There are two variables that influence the formation of the
composition tabarru’ the claims and Retakaful. The results of this study
indicate that the ideal composition tabarru'-ujrah funds obtained amounted to
68.73%: 31.27%. The phenomenon that occurs is the composition tabarru’ which
showed a reading below 50%, the life insurance industry sharia set much ujrah
in every contribution at the time of composition claims and Retakaful in a low
position, and ROI DPS received until the end of the forecasting declining and
even minus.
Keywords: Sharia Life
Insurance, The Ideal Composition of Tabarru’-Ujrah fund, Dynamic Financial
Analysis, Financial Performance
Penulis: Billy Purwocaroko N,
Noven Suprayogi
Kode Jurnal: jpmanajemendd161256
