scholarly journals “MAQASID SHARIA INDEX”: ARAH BARU KINERJA KEUANGAN PERUSAHAAN ASURANSI SYARIAH DI INDONESIA

2019 ◽  
Vol 1 (1) ◽  
pp. 60-76
Author(s):  
Nugroho Heri Pramono
Keyword(s):  
Financial Performance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Social Reporting ◽  
Insurance Companies ◽  
Insurance Company ◽  
Test Results ◽  
Islamic Insurance ◽  
Positive Effect ◽  
Research Show

This reseacrh is aimed to analyze the influence of Islamic social reporting index and sharia compliance disclousure to financial performance of Islamic insurance company in Indonesia which is proxied by the value of maqasid sharia. This research was conducted from 2012 to 2014. The sample were used in this reseacrh 34 observations obtained from 12 Islamic insurance company in Indonesia for three years from 2012 to 2014. The sampling technique was used simple random sampling. The results of simultaneous research show that together Islamic social reporting index and sharia compliance disclousure have a significant positive effect to the financial performance of sharia insurance companies proxied with maqasid syariah index. However, based on the partial test results of Islamic reporting index variables and sharia compliance disclosure does not affect the financial performance of sharia insurance companies proxied with the value of maqasid syariah index.

scholarly journals DETERMINANTS OF SHARIA INSURANCE COMPANY PROFITABILITY

2019 ◽  
Vol 4 (01) ◽  
pp. 41
Author(s):  
Maman Suherman ◽  
Irman Firmansyah ◽  
Medina Almunawwaroh
Keyword(s):  
Financial Performance ◽  
Firm Size ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Insurance Companies ◽  
Insurance Company ◽  
The Public ◽  
The People ◽  
Islamic Insurance ◽  
Positive Effect

<p><em>The growth of sharia insurance in Indonesia continues to occur. This is a sign that the people in Indonesia have good risk management because the company's growth is supported by the increase in customers in sharia insurance companies. This condition must be supported again by the conditions in which the company has a good performance, so the company must find a way to continue to improve its performance. This study is aimed to determine the effect of leverage, firm size, and company age on the financial performance of sharia companies. The method used is through quantitative research using multiple regression. The method of data collection uses a purposive sampling technique carried out to all populations, namely all Islamic insurance companies in Indonesia from 2012 to 2018. The results of the study show that leverage and age of the company do not succeed in influencing financial performance, while firm size has a positive effect on financial performance. Therefore it is important for companies to continue to increase their assets, especially in collecting funds from the public as the company's ingredients in managing their finances to improve their financial performance.</em><em></em></p><strong><em>Keywords</em></strong><em>: Age, Financial Performance, Leverage, Size</em>

scholarly journals MASIH TEPATKAH ROA SEBAGAI PENGUKURAN KINERJA KEUANGAN INDUSTRI ASURANSI DI INDONESIA?

2018 ◽  
Vol 11 (1) ◽  
pp. 81
Author(s):  
Oyo Sukarya ◽  
Farah Margaretha
Keyword(s):  
Financial Performance ◽  
External Factor ◽  
Positive Influence ◽  
The Other ◽  
Insurance Companies ◽  
Insurance Company ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Significant Positive Influence

<p><em>The problem of this research was</em><em> the determinants of financial performance in insurance company in indonesia, both of internal and external factor. There are some factor</em><em>s</em><em> that influence positively and the other side  influence</em><em>s n</em><em>egatively on the financial performance.</em><em> </em><em>The objectives of this research was</em><em> </em><em>to examine the factors that affect the financial performance of insurance companies in Indonesia, which </em><em>was </em><em>viewed from profitability</em><em>. The methodology of this research was</em><strong><em> </em></strong><em>multiple regression. The object of research is 64 insurance companies listed in Otoritas Jasa Keuangan (OJK) period 2011-2015.</em><em> Finding and contribution in this research</em><strong><em> </em></strong><em>showed that leverage, equity, and management competence index proved to have a significant positive influence, </em><em>on </em><em>size, ownership and age</em><em>, and they were</em><em> proved to have a significant negative effect on retention ratio had a non-significant positive effect, and Underwriting Risk negatively influenced insignificantly into financial performace (ROA).</em><em> I</em><em>mplication in this research was</em><strong><em> </em></strong><em>that companies need to monitor the fluctuation of leverage and Equity, that positively influence</em><em> the financial performance</em><em>, </em><em>w</em><em>here leverage  depend</em><em>s</em><em> on ratio of debt to equity. In addition assets and ownership negatively affect</em><em> financial performance</em><em>, in order to monitor </em><em>the i</em><em>increase in line with the profit increase.</em><em></em></p>

scholarly journals ANALISIS PERBEDAAN PENGARUH PREMI, KLAIM, DAN INVESTASI TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN ASURANSI SYARIAH DENGAN ASURANSI KONVENSIONALPERIODE 2011-2013

2019 ◽  
Vol 1 (01) ◽  
pp. 56-77
Author(s):  
Neneng Karyati ◽  
Sri Mulyati ◽  
Icih Icih
Keyword(s):  
Sampling Method ◽  
Insurance Companies ◽  
Insurance Company ◽  
Earnings Growth ◽  
Analysis Technique ◽  
Investment Returns ◽  
Islamic Insurance ◽  
Positive Effect ◽  
Observation Period ◽  
Profit Growth

The purpose of this study was to determine the effect of differences in premiums, claims and investment returns to profit growth. The population is Islamic insurance company with conventional insurance in Indonesia. Based on the purposive sampling method, the sample totaled 9 companies Takaful and conventional insurance companies 9 with the observation period 2011-2013. The analysis technique used is multiple regression analysis. Conclusion on Islamic insurance company is that premiums and investment returns no effect on profit growth, while the claims of positive effect on earnings growth. Whereas in conventional insurance companies is that the premium does not affect the profit growth, while the claims and investment returns positive effect on earnings growth.

scholarly journals Pengaruh Prinsip-Prinsip Good Governance pada Kinerja Keuangan LPD di Kabupaten Karangasem

2020 ◽  
Vol 30 (3) ◽  
pp. 713
Author(s):  
Luh Ade Kusuma Yanti ◽  
I Gde Ary Wirajaya
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Sampling Method ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Positive Effect

The purpose of this study was to determine the effect of the principles of good governance on LPD financial performance in Karangasem Regency. The location of the study was conducted at the LPD in Karangasem Regency. The sampling method is purposive sampling technique. Samples obtained were as many as 90 LPD. Financial performance is measured using LPD financial statements from 2016-2018. Good governance principles are measured using statements in the questionnaire distributed to the sample LPD. Technical analysis uses multiple linear regression analysis. Based on the test results obtained that the principles of good governance, namely transparency, accountability, responsibility, independence, and reasonableness have a positive effect on LPD financial performance in Karangasem Regency. Keywords: Good Governance; Financial Performance; Village Credit Institutions.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Neni Marlina Br Purba ◽  
Dian Efriyenty
Keyword(s):  
Random Sampling ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Test Results ◽  
Analysis Techniques ◽  
Independent Variables ◽  
The Government ◽  
Tax Payments ◽  
Tax Reporting

Tax reporting is the responsibility of taxpayers after making tax payments. The mismatch between the number of registered taxpayers and the number of taxpayers who report taxes is a separate problem for the government in managing the tax results received. Where the number who report taxes is very small compared to the number of registered taxpayers. Based on these problems, the purpose of this study is to determine the factors that influence individual taxpayer reporting compliance. The population used by all individual taxpayers who are registered at KPP Pratama Batam Selatan. While the sample was taken through simple random sampling technique with the Slovin formula so that the sample used was 100 respondents. Data analysis techniques are data instrument test, classical assumptions, descriptive analysis and hypothesis testing with the help of SPSS. The results obtained, partially the application of e-filling and tax sanctions has a significant effect on tax reporting compliance while tax awareness and understanding have no significant effect. The f test results show that all the independent variables simultaneously have a significant effect on the dependent variable.

scholarly journals EFFECT OF WORK MOTIVATION, COMMUNICATION, AND TRAINING ON EMPLOYEE PERFORMANCE AT PT. PARAMA TIRTA MULYA SEJAHTERAH

2020 ◽  
Vol 4 (2) ◽  
pp. 166-179
Author(s):  
Mira Yona ◽  
Jeffi Mutiara
Keyword(s):  
Quantitative Research ◽  
Work Performance ◽  
Work Motivation ◽  
Employee Performance ◽  
Sampling Technique ◽  
Positive Influence ◽  
Test Results ◽  
Significant Positive Effect ◽  
Validity And Reliability ◽  
Positive Effect

This study aims to determine the effect of work motivation, work communication and job training on the performance of  PT Parama Tirta Mulya Sejahterah employees. Both partially and simultaneously. The type of this research is quantitative research. The population of this study is all employees of PT. 43 employees. Sampling technique is done by saturated sampling technique. Data is obtained using a questionnaire (questionnaire) that is tested for validity and reliability. The results of data analysis found that there was a positive influence between motivation on employee performance with the coefficient value b1 = 0.452. There was a positive influence between work communication on employee performance with a coefficient value of b2 = 0.038. There was a positive influence between training )on employee performance with a coefficient value of b3 = 0.333. There was a significant positive effect of employee performance, Partial Test Results (t-test) between work motivation with work performance wan shows the value of t-count greater than t-table (3,829> 2,601), between communication and employee performance shows the value of t-count greater than t-table value (2,808> 2,016), and between training and employee performance shows the value of t-count greater than t-table value (2,213> 2,016), this shows that there is a significant positive effect partially. The result of the calculated F value is 44.981 and the probability of significance is 0.000.

scholarly journals HUBUNGAN ANTARA TEHNIK MENYUSUI DAN PERAWATAN PAYUDARA DENGAN PUTING SUSU PADA IBU NIFAS PRIMIPARA

2019 ◽  
Vol 10 (2) ◽  
pp. 17-22
Author(s):  
Novi Anggraeni
Keyword(s):  
Random Sampling ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Statistical Test ◽  
P Value ◽  
Correlation Technique ◽  
Test Results ◽  
Breast Care ◽  
The Relationship ◽  
Feeding Techniques

Nipple blisters can be caused by trauma to the nipple during breastfeeding, but it can also cause cracks and the formation of a gap - a gap. The incidence of sore nipples caused by several factors including improper feeding techniques and lack of breast care. This study aims to investigate the relationship between breastfeeding and breast care techniques with incidence of sore nipples. This research was conducted in June 2017 and BPS BPS Meiyuni Siti Hotijah Bangkalan. This research uses a checklist approach Sectional Cros. Subjects studied were maternal postpartum primipara 1-40 day total of 36 people. The sampling technique used was simple random sampling. Statistic test used lambda. The results showed breastfeeding technique in the category of pretty 16 respondents (44.4%) and treatment of breast category fairly 18 respondents (50%), while the incidence of sore nipples in the category were 18 respondents (50%). Statistical test results showed the value of breastfeeding technique p Value (0.019) <α (0.05) means that there is a correlation technique of breastfeeding on the incidence of sore nipples, while for the treatment of breast statistical result p value Value (0.047) <α (0.05 ) means that there is a relationship to the incidence rate of breast care sore nipples. This research is expected to provide knowledge to prevent the incidence of sore nipples in a mannerappropriate feeding techniques and treatment of breast good.

scholarly journals THE EFFECT OF COMPETENCE AND MOTIVATION ON ORGANIZATIONAL COMMITMENTS AND ITS IMPLICATIONS ON EMPLOYEE PERFORMANCE

2020 ◽  
Vol 1 (2) ◽  
pp. 183-196
Author(s):  
Khoirul Anwar ◽  
Muhammad Havidz Aima
Keyword(s):  
Organizational Commitment ◽  
Structural Equation ◽  
Employee Performance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Equation Modeling ◽  
Directorate General ◽  
Competence Motivation ◽  
The Republic ◽  
Positive Effect

The purpose of this study is to find out and explain the effect of competence and motivation on organizational commitment and its implications for employee performance, which in this case is the performance of the PBC Audit Functional Officer at the Directorate General of Customs and Excise, Ministry of Finance of the Republic of Indonesia. The research method uses a quantitative approach, which became the population in this study were 318 PBC Audit Functional Officers of the Directorate General of Customs and Excise. The selection of sample is done by simple random sampling technique (Slovin 10% error tolerance), so that 77 respondents are determined. Data collection techniques that used are interviews and questionnaire instruments. The questionnaire survey instrument was randomly delivered to the PBC Audit Functional Officer at the Directorate General of Customs and Excise. The data is analyzed using structural equation modeling (SEM) with the Smart PLS 3.0 software program. This study revealed that competence, motivation and commitment organizational had a significant positive effect on employee performance, both partially and simultaneously. Besides that, organizational commitment variable does not mediate competence and motivation variables on employee performance.

scholarly journals A COMPARATIVE STUDY OF CONVENTIONAL AND SHARIAH LIFE INSURANCE EFFICIENCY USING DATA ENVELOPMENT ANALYSIS

2020 ◽  
Vol 9 ◽  
Author(s):  
Mulia Saputra ◽  
Muhammad Arfan ◽  
Neni Zahara
Keyword(s):  
Data Envelopment Analysis ◽  
Life Insurance ◽  
Value Added ◽  
Sampling Technique ◽  
Insurance Companies ◽  
Data Envelopment ◽  
Insurance Company ◽  
Life Insurance Company ◽  
Purposive Sampling ◽  
Test Input

This study aims to analyze and compare the efficiency between conventional life insurance companies and Islamic life insurance companies in Indonesia over the period of 2014-2018. The sample of this study was taken from 10 conventional life insurance companies and 10 shariah life insurance companies that were selected based on the purposive sampling technique. Measurement of efficiency in this study was conducted using the method of data envelopment analysis (DEA) based on Bankers-Charnes-Cooper (BCC) and Charnes-Cooper-Rhodes (CCR) models of the value-added approach. This was followed by testing the hypothesis using a different Mann-Whitney U-test. Input variables used are assets, capital, general and administrative costs, and commission expenses. Meanwhile, the output variables are premiums and investment income. The results showed that conventional life insurance companies are more efficient than Islamic life insurance companies based on the BCC and CCR models. Furthermore, the results of different tests using the Mann-Whitney U-test showed an insignificant difference in efficiency between conventional life insurance companies and Islamic life insurance companies during the study period. The results of the comparison of the average efficiency value with the DEA method indicated that the efficiency level of a conventional life insurance company was better than a shariah life insurance company.========================================================================================================Studi Perbandingan Efisiensi antara Asuransi Jiwa Konvensional dengan Syariah Menggunakan Data Envelopment Analysis. Penelitian ini bertujuan untuk menganalisis perbandingan efisiensi perusahaan asuransi jiwa konvensional dengan perusahaan asuransi jiwa syariah di indonesia pada periode 2014-2018. Sampel penelitian ini adalah 10 perusahaan asuransi jiwa konvensional dan 10 perusahaan asuransi jiwa syariah yang dipilih berdasarkan teknik purposive sampling. Pengukuran efisiensi dalam penelitian ini menggunakan metode data envelopment analysis (DEA) dengan model BCC dan CCR berdasarkan pendekatan nilai tambah. dilanjutkan dengan melakukan uji hipotesis menggunakan uji beda mann-whitney u-test. Variabel input yang digunakan adalah aset. modal. biaya administrasi dan umum. dan beban komisi. Sedangkan variabel outputnya adalah premi dan pendapatan investasi. Hasil penelitian menunjukkan bahwa perusahaan asuransi jiwa konvensional lebih efisien dibandingkan perusahaan asuransi jiwa syariah berdasarkan pengukuran dengan model BCC maupun model CCR. Selanjutnya hasil uji beda menggunakan uji mann-whitney u- test menunjukkan bahwa tidak terdapat perbedaan efisiensi yang signifikan antara perusahaan asuransi jiwa konvensional dan perusahaan asuransi jiwa syariah selama periode penelitian ini. Hasil perbandingan nilai efisiensi rata-rata dengan metode DEA menunjukkan bahwa tingkat efisiensi perusahaan asuransi jiwa konvensional lebih baik daripada perusahaan asuransi jiwa syariah.

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