scholarly journals KINERJA KEUANGAN PADA PERUSAHAAN ASURANSI SYARIAH DI INDONESIA DAN PERUSAHAAN ASURANSI SYARIAH DI MALAYSIA PERIODE 2013-2015

2019 ◽  
Vol 5 (8) ◽  
pp. 645
Author(s):  
ZATA ATIKAH AMANI ◽  
Puji Sucia Sukmaningrum
Keyword(s):  
Financial Performance ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Insurance Companies ◽  
Loss Ratio ◽  
Growth Ratio ◽  
Retention Ratio ◽  
Significant Difference ◽  
Management Ratio ◽  
Islamic Insurance

The purpose of this research is to determine the differences in financial performance of Islamic insurance in Indonesia and Islamic insurance in Malaysia during the period of 2013-2015. This research method uses quantitative methods, and using sample of three Islamic insurance companies in Indonesia and eight Islamic insurance companies in Malaysia. Subsequently, do different test by using Mann-Whitney Test and Independent Sample T-Test. Assessment of financial performance is measured by the ratio of change of surplus ratio,underwriting ratio, incurred loss ratio, commission ratio, management ratio, premium growth ratio, and retention ratio. The data used is secondary data which is being collected of annual financial report from 2013-2015. The comparison shows that there’s significant difference in, underwriting ratio, andthere are no significant differences in surplus ratio, incurred loss ratio, commission ratio, management ratio, premium growth ratio, retention ratio.

scholarly journals ANALISA KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, MALAYSIA DAN THAILAND MENGGUNAKAN ANALISIS RASIO DAN RISK BASED CAPITAL

KEBERLANJUTAN ◽  
2018 ◽  
Vol 3 (2) ◽  
pp. 869
Author(s):  
NGATIMIN NGATIMIN
Keyword(s):  
Performance Analysis ◽  
Financial Performance ◽  
Annual Report ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Loss Ratio ◽  
Growth Ratio ◽  
Liquid Asset ◽  
Retention Ratio ◽  
Reserve Ratio

AbstractTo measure financial performance analysis using ratio analysis in accordance with PSAK 28 which consists of Underwriting Ratio, Loss Ratio, Commission Expense Ratio, Liability to Liquid Asset Ratio, Investment to Technical Reserve Ratio, Net Premium Growth, Own Retention Ratio. Parameter used in Indonesia is Risk Based Capital (RBC) in accordance with Decree of Minister of Finance No. 424 / KMK.06 / 2003. The results of the ratio analysis based on the report of annual report are Underwriting Ratio of Indonesia 24.09%, Malaysia 13.70% and Thailand 12.22%, Loss Ratio Indonesia 44.44%, Malaysia 55.99% and Thailand 60.05% Malaysian Revenue Commission 11.53%, Indonesia 11.99% and Thailand 19.40%, Malaysia Liquidity Ratio 83.45%, Indonesia 55.96% and Thailand 54.42%, Investments to Technical Ratio of Indonesia 685.36% , Thailand 318.18% and Malaysia 93.65%, Net Premium Growth Ratio Indonesia 21.56%, Malaysia 13.29% and Thailand 4.42% and Own Retention Ratio Thailand 851.72%, Malaysia 79.14% and Indonesia 72.12%. While his Risk Base Capital analysis is Thailand 907.58%, Malaysia 920.68% and Indonesia 415.07 Keywords: Financial Statement, Ratio Analysis, Risk Based Capital

PERBEDAAN FINANCIAL PERFORMANCE PASCA SECONDARY OFFERINGS

Wahana ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 41-49
Author(s):  
Djaja Perdana ◽  
Herbowo Herbowo
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Poor Performance ◽  
Rank Test ◽  
Growth Ratio ◽  
Significant Difference ◽  
Before And After ◽  
Signed Rank Test ◽  
Asset Turnover

This study aims to examine the differences in corporate financial performance before and after secondary offerings. The financial performance is proxied by WCR, DER, Solvency, ROA, ROE, Asset Turnover (ATO) and Growth ratio which representing the value of liquidity, financing, activity, performance and growth of the firm. The study involved 67 samples of the companies listed on the Indonesia Stock Exchange conducting secondary offerings during 2008-2013 period and selected through purposive random sampling method and using Financial Statement data from 2005-2016 period. Hypothesis test is performed using Wilcoxon Signed Rank test. The results of this study indicate that there is no significant difference in the ratio of Solvency, ROA and ROE between before and after secondary offerings, but there are significant differences in the ratio of WCR, DER, Asset Turnover and Growth. WCR ratio after secondary offerings increased, while DER ratio after secondary offerings decreased, the condition of both ratios showed better performance. While the indication of poor performance seen in decreasing asset turnover ratio and growth ratio.Keywords : agency theory, financial performance, secondary offerings

scholarly journals The Effect of Mergers on Financial Performance PT. Bank Woori Saudara Indonesia 1906, Tbk

2019 ◽  
Vol 1 (1) ◽  
pp. 19-30
Author(s):  
Irna Maulana ◽  
Gemala Paramita ◽  
Syahiruddin Syahiruddin
Keyword(s):  
Financial Performance ◽  
Financial Services ◽  
Quantitative Methods ◽  
T Test ◽  
Financial Ratios ◽  
Parametric Test ◽  
Paired Sample ◽  
Significant Difference ◽  
Merger Process ◽  
Quota Sampling

The Mergers are carried out by the companies to get a number of benefits. Mutually beneficial conditions will occur if the merger activities carried out can create the synergy, which finally, it is expected to improve the company's performance. This study aims to determine whether the financial performance after the merger has changed or not. The financial ratios studied are financial ratios four years after the merger and before the merger. This research was conducted by quantitative methods, by taking data from PT. Bank Woori Saudara Indonesia 1906, Tbk, which has merged in 2014 and has engaged in banking financial services. Sampling in this study uses quota sampling. the data is obtained from one bank, that is, a bank which has merged. The parametric test used to answer the hypothesis in this study was the Paired Sample T-Test. The results of this study indicate that in partial testing of the seven financial ratios, there was a significant difference in the ratio of BR and EPS, while the CAR, TATO, NPM, ROI, and ROE ratios showed no significant differences. So the merger process carried out by banks does not show a significant difference because the synergy has not yet been achieved after the merger.

scholarly journals Harga Saham Kini: Dalam Bayang-bayang Fundamental

2020 ◽  
Vol 17 (1) ◽  
pp. 71-80
Author(s):  
Sari Gabe Sagala ◽  
Mochamad Muslih
Keyword(s):  
Financial Performance ◽  
Stock Prices ◽  
Stock Price ◽  
Quantitative Methods ◽  
Industrial Revolution ◽  
Stock Exchange ◽  
Secondary Data ◽  
Pharmaceutical Companies ◽  
Funding Policy ◽  
Funding Policies

This study aims to determine the effect of liquidity, funding policies, and financial performance on the stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange (BEI) for the 2009-2018 period. The theory tested in this research is signaling theory. This research uses quantitative methods. The research variables are stock price, company liquidity, funding policy, and financial performance. The data used are secondary data taken from the Indonesia Stock Exchange (IDX). The population in this study is pharmaceutical companies listed on the Indonesia Stock Exchange. The research sample is 7 (seven) pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2009-2018. The results showed that company liquidity had no significant effect on stock prices, funding policies had no significant effect on stock prices, and financial performance had no significant effect on stock prices. The results of this study add to the outer layer of knowledge building according to Imre Lakatos. The implication of this research is that the company's fundamental conditions do not necessarily affect stock prices, depending on the type of stock market. It is recommended to investors to be more careful in observing the factors that influence stock prices in the 4.0 industrial revolution era. Next researchers are advised to use other fundamental aspects as their independent variables so that more fundamental elements of the company are examined in relation to stock prices in the 4.0 industrial revolution era.

Pengaruh Promosi terhadap Penjualan Polis Asuransi Syariah

2020 ◽  
Vol 3 (2) ◽  
pp. 144-152
Author(s):  
Ermayanis Ermayanis ◽  
Nurse Fatimah MZ
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Insurance Companies ◽  
Simple Linear Regression ◽  
Insurance Policy ◽  
Insurance Policies ◽  
Islamic Insurance ◽  
The Relationship

This study aimed to determine the effect of promotion on the sales of Islamic insurance policies at PT. Asuransi Takaful Keluarga RO Riau Agency Pekanbaru. This research was motivated by the development of Islamic insurance companies both in terms of assets and in terms of company contributions that have an impact on insurance policy sales. The formulation of the problem in this study was to determine the effect of the relationship promotion on insurance policy sales. This research used quantitative methods with simple linear regression analysis. The sample in this study was 49 respondents. Based on the results of the partial test (t-test), the tcount was 1.391 <t-table 2.016, so the promotion had no significant effect on the variable sales of the insurance policy of PT. Asuransi Takaful Keluarga RO Riau Pekanbaru. The regression results showed that the promotion variable does not affect sales.

scholarly journals Analisis Kinerja Keuangan Perusahaan Ditinjau dari Rentabilitas, Likuiditas dan Solvabilitas

Syntax Idea ◽  
2021 ◽  
Vol 3 (3) ◽  
pp. 533
Author(s):  
Hidayatul Mu'arifin ◽  
Peri Irawan
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Firm Value ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Financial Statements ◽  
State Condition ◽  
Company Value ◽  
Level Of Analysis ◽  
Analyze Data

The purpose of this study is to analyze the financial performance of PT Sentul City Tbk and its Subsidiaries in 2018-2019 in terms of profitability, liquidity and solvency and to determine the effect of profitability, liquidity and solvency on Company Value both simultaneously and partially. The research object was carried out on the official website of PT Sentul City and at LQ45. The type of data used is secondary data. Methods of data collection using quantitative methods and descriptive methods, namely data in the form of exact numbers and analyze data from the company's financial statements. And it can be concluded that the level of analysis of profitability, liquidity and solvency is very influential on Firm Value and from the analysis the company can be categorized in a multi-state condition or not.

scholarly journals Analysis of Regional Financial Performance through the Independence Ratio, Effectiveness Ratio, and Growth Ratio in the District South Bangka

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Gayatria Oktalina
Keyword(s):  
Financial Performance ◽  
Quantitative Methods ◽  
Regional Government ◽  
Financial Independence ◽  
Collection Method ◽  
Growth Ratio ◽  
Financial Ratio ◽  
Regional Autonomy ◽  
Positive Effects ◽  
Medium Level

One of the positive effects of the implementation of regional autonomy is the proliferation of provinces or regencies/cities that is most common throughout Indonesia. One area resulting from the expansion is South Bangka Regency. As a new Regency that grew up in the era of regional autonomy, South Bangka Regency has a license to own its own area. The purpose of this research is to find out the Regional Government Financial Performance of South Bangka Regency. The data collection method used is documentation. While the method of analysis uses descriptive quantitative methods using financial ratios. The Financial Performance of South Bangka Regency Government in 2014-2018 when seen from the ratio of Regional Financial Independence is 7.10%. Regional Financial Effectiveness Ratio of 111.12% which means very effective. Regional Financial Ratio 40.00% is at medium level.

scholarly journals The contribution of loan management on the financial performance of umurenge savings and credits cooperatives in rwanda

2020 ◽  
Vol 10 (1) ◽  
pp. 64-86
Author(s):  
Alphonse Nsengiyumva ◽  
Jean Bosco Harelimana
Keyword(s):  
Financial Performance ◽  
Quantitative Methods ◽  
Management Practices ◽  
Positive Impact ◽  
Secondary Data ◽  
Simple Random Sampling ◽  
Total Sample ◽  
Qualitative And Quantitative Methods ◽  
Credit Cooperatives ◽  
Descriptive Survey

The study analyzed the contribution of loan management on the financial performance of Umurenge Savings and Credit Cooperatives in Rwanda. The study adopted the use of descriptive survey using both qualitative and quantitative methods for a total sample size of 78 clients who have received more than two times the loan. Purposive and simple random sampling was used for this purpose. Primary and secondary data were collected and then analyzed. The study found that loan management determinants used such as membership enrolment, client appraisal, credit risk control and collection policy impact on financial performance respectively at 23,9%; 24,1%; 39,2 % ; 28,4%.Loan management practices have a high influence on the SACCO’s financial performance during the five years.The correlation results imply that suitable loan management in a saving and credit institution has a positive impact on financial sustainability and profitability and on financial efficiency and productivity as they move in the same direction (R=0.980).

scholarly journals Effects of Underwriting and Claims Management on Performance of Property and Casualty Insurance Companies in East Africa

2017 ◽  
Vol 13 (13) ◽  
pp. 358
Author(s):  
Caren B. Angima ◽  
Mirie Mwangi
Keyword(s):  
Financial Performance ◽  
East Africa ◽  
Management Practices ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Insurance Companies ◽  
Insurance Sector ◽  
General Insurance ◽  
Claims Management

The insurance sector plays an important role in service economy of any country by underwriting of risks inherent in most sectors thus providing a sense of peace to most economic entities. Performance of general insurance companies is expected to be related to various factors, including optimal underwriting and prompt and efficient claims management functions. This study investigated the effect of underwriting and claims management practices on the performance of general insurance firms in East Africa. The study employed multiple linear regression analysis using primary and secondary data collected from 82 general insurers in Kenya, Uganda and Tanzania. The findings show that there is a significant positive relationship between underwriting and claims management practices employed by the firms and non-financial performance, but the relationship with financial performance was insignificant. The implication is that a profit oriented insurance firm should embrace a claims function that is closely related with the underwriting and pricing of the firm’s portfolio for meaningful results. It is recommended that general insurance companies focus on other important factors besides underwriting and claims management order to improve overall financial performance.

scholarly journals Analisis Rasio Likuiditas, Solvabilitas, Profitabilitas, dan Aktivitas untuk Menilai Kinerja Keuangan Koperasi Sejahtera

2019 ◽  
Vol 6 (1) ◽  
Author(s):  
Aslama Ramdhani ◽  
Elmanizar Elmanizar
Keyword(s):  
Financial Performance ◽  
Quantitative Methods ◽  
Activity Ratio ◽  
Secondary Data ◽  
Financial Reports

This study aims to determine the financial performance of Sejahtera Cooperative period 2012-2016 measured by aspects of liquidity, solvability, profitability, and activity. This study uses secondary data from financial reports obtained from the Sejahtera Cooperative. This study uses quantitative methods with descriptive format. The results from this study showed cooperative financial performance based on the aspect of likuidity ratio is considered very unhealthy. Cooperative financial performance based on the aspect of solvability ratio is considered healthy. Cooperative financial performance based on the aspect of profitability ratio is considered unhealthy. Cooperative financial performance based on the aspect of activity ratio is considered very unhealthy.

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