Article Sidebar
Downloads
Main Article Content
Abstract
This study aims to look at the mean difference of the solvability level of tabarru’ fund of sharia life insurance companies in Indonesia. The population of this research were full fledge life insurance companies from 2014 to 2019. This research was tested data through one-way analysis of variance (ANOVA) test. One way ANOVA test result shown that there is a significant mean difference between sharia life insurance companies in Indonesia at the solvability level of tabarru’ funds.
Keywords
Article Details
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgement of its initial publication in this journal.
Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
Creative Commons Attribution-ShareAlike (CC BY-SA)
Jurnal Akuntansi is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
- Ambarwati, S., & Hasib, F. F. (2018). Pengaruh Ukuran Perusahaan, Hasil Investasi, Dan Profitabilitas Terhadap Solvabilitas Asuransi Syariah Di Indonesia Periode 2012-2016. Jurnal Ekonomi dan Bisnis Islam, Vol. 4, No. 2, Juni-Desember 2018, 91-102.
- Ananta, Y. (2019, Juli 8). Pertumbuhan Industri Asuransi Lesu, Apa Penyebabnya? Retrieved from CNBC Indonesia: https://www.cnbcindonesia.com/investment/20190708143811-21-83378/pertumbuhan-industri-asuransi-lesu-apa-penyebabnya
- Asmara, C. G. (2019, November 18). Istana Ogah Ikut-Ikutan soal Kasus Asuransi Jiwasraya. Retrieved from CNBC Indonesia: https://www.cnbcindonesia.com/news/20191118125846-4-115992/istana-ogah-ikut-ikutan-soal-kasus-asuransi-jiwasraya
- Bakrie, M. A. (2015, November 28). Solvabilitas. Retrieved from Kompasiana: https://www.kompasiana.com/miabakrie/5658ef2a1dafbddf0d32d7b7/solvabilitas?page=all
- Cermati.com. (2016, Mei 1). Perkembangan Perusahaan Asuransi di Indonesia. Retrieved from cermati.com: https://www.cermati.com/artikel/perkembangan-perusahaan-asuransi-di-indonesia
- CNN Indonesia. (2019, Mei 18). Industri Asuransi Syariah Optimistis Aset Tumbuh 14,76 Persen. Retrieved from CNN Indonesia: https://www.cnnindonesia.com/ekonomi/20190517200737-78-395891/industri-asuransi-syariah-optimistis-aset-tumbuh-1476-persen
- Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro
- Harahap, S. S. (2013). Analisis Kritis atas Laporan Keuangan. Jakarta: Raja Grafindo Persada.
- Hidayat, A. (2017, September 18). Uji ANOVA – One Way Anova dalam SPSS. Retrieved from Statistikian: https://www.statistikian.com/2012/11/one-way-anova-dalam-spss.html/amp
- Ilhama, C. C., & Abdullah, M. F. (2018). Analisis Pengaruh Profitabilitas, Suku Bunga, Likuiditas, Dan Solvabilitas Terhadap Premi Bruto Asuransi Di Indonesia Pada Tahun 2012-2016. Jurnal Ilmu Ekonomi Vol 2 Jilid 1/Tahun 2018 , 104-118.
- Kasmir. (2013). Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.
- Kompas.com. (2019, Juni 28). Keuangan AJB Bumiputera Negatif Rp 20 Triliun, Ini Kata OJK. Retrieved from Kompas: https://money.kompas.com/read/2019/06/28/054800026/keuangan-ajb-bumiputera-negatif-rp-20-triliun-ini-kata-ojk?page=all
- kontan.co.id. (2018, Juli 9). Premi asuransi jiwa syariah melejit 40% sampai Mei 2018. Retrieved from kontan.co.id: https://keuangan.kontan.co.id/news/premi-asuransi-jiwa-syariah-melejit-40-sampai-mei-2018
- OJK. (2016, Februari 19). Daftar Perusahaan Asuransi Umum, Jiwa dan Reasuransi dengan Prinsip Syariah. Retrieved from Otoritas Jasa Keuangan (OJK): https://www.ojk.go.id/id/kanal/iknb/berita-dan-kegiatan/publikasi/Pages/Daftar-Perusahaan-Asuransi-Umum,-Jiwa-dan-Reasuransi-dengan-Prinsip-Syariah.aspx
- Republik Indonesia. (2014). UU No. 40 Tahun 2014 Tentang Perasuransian.
- Utami, E. P., & Khoiruddin, M. (2016). Pengaruh Rasio Keuangan Early Warning System Terhadap Tingkat Solvabilitas Perusahaan Asuransi Jiwa Syariah Periode 2010-2013. Management Analysis Journal 5 (1) (2016), 55-62.
References
Ambarwati, S., & Hasib, F. F. (2018). Pengaruh Ukuran Perusahaan, Hasil Investasi, Dan Profitabilitas Terhadap Solvabilitas Asuransi Syariah Di Indonesia Periode 2012-2016. Jurnal Ekonomi dan Bisnis Islam, Vol. 4, No. 2, Juni-Desember 2018, 91-102.
Ananta, Y. (2019, Juli 8). Pertumbuhan Industri Asuransi Lesu, Apa Penyebabnya? Retrieved from CNBC Indonesia: https://www.cnbcindonesia.com/investment/20190708143811-21-83378/pertumbuhan-industri-asuransi-lesu-apa-penyebabnya
Asmara, C. G. (2019, November 18). Istana Ogah Ikut-Ikutan soal Kasus Asuransi Jiwasraya. Retrieved from CNBC Indonesia: https://www.cnbcindonesia.com/news/20191118125846-4-115992/istana-ogah-ikut-ikutan-soal-kasus-asuransi-jiwasraya
Bakrie, M. A. (2015, November 28). Solvabilitas. Retrieved from Kompasiana: https://www.kompasiana.com/miabakrie/5658ef2a1dafbddf0d32d7b7/solvabilitas?page=all
Cermati.com. (2016, Mei 1). Perkembangan Perusahaan Asuransi di Indonesia. Retrieved from cermati.com: https://www.cermati.com/artikel/perkembangan-perusahaan-asuransi-di-indonesia
CNN Indonesia. (2019, Mei 18). Industri Asuransi Syariah Optimistis Aset Tumbuh 14,76 Persen. Retrieved from CNN Indonesia: https://www.cnnindonesia.com/ekonomi/20190517200737-78-395891/industri-asuransi-syariah-optimistis-aset-tumbuh-1476-persen
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro
Harahap, S. S. (2013). Analisis Kritis atas Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Hidayat, A. (2017, September 18). Uji ANOVA – One Way Anova dalam SPSS. Retrieved from Statistikian: https://www.statistikian.com/2012/11/one-way-anova-dalam-spss.html/amp
Ilhama, C. C., & Abdullah, M. F. (2018). Analisis Pengaruh Profitabilitas, Suku Bunga, Likuiditas, Dan Solvabilitas Terhadap Premi Bruto Asuransi Di Indonesia Pada Tahun 2012-2016. Jurnal Ilmu Ekonomi Vol 2 Jilid 1/Tahun 2018 , 104-118.
Kasmir. (2013). Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Kompas.com. (2019, Juni 28). Keuangan AJB Bumiputera Negatif Rp 20 Triliun, Ini Kata OJK. Retrieved from Kompas: https://money.kompas.com/read/2019/06/28/054800026/keuangan-ajb-bumiputera-negatif-rp-20-triliun-ini-kata-ojk?page=all
kontan.co.id. (2018, Juli 9). Premi asuransi jiwa syariah melejit 40% sampai Mei 2018. Retrieved from kontan.co.id: https://keuangan.kontan.co.id/news/premi-asuransi-jiwa-syariah-melejit-40-sampai-mei-2018
OJK. (2016, Februari 19). Daftar Perusahaan Asuransi Umum, Jiwa dan Reasuransi dengan Prinsip Syariah. Retrieved from Otoritas Jasa Keuangan (OJK): https://www.ojk.go.id/id/kanal/iknb/berita-dan-kegiatan/publikasi/Pages/Daftar-Perusahaan-Asuransi-Umum,-Jiwa-dan-Reasuransi-dengan-Prinsip-Syariah.aspx
Republik Indonesia. (2014). UU No. 40 Tahun 2014 Tentang Perasuransian.
Utami, E. P., & Khoiruddin, M. (2016). Pengaruh Rasio Keuangan Early Warning System Terhadap Tingkat Solvabilitas Perusahaan Asuransi Jiwa Syariah Periode 2010-2013. Management Analysis Journal 5 (1) (2016), 55-62.