Open AccessAnalisis Komposisi Ideal Dana Tabarru’-Ujrah Metode Dynamic Financial Analysis Perusahaan Asuransi Jiwa Syariah Di Indonesia
Author(s) -
Billy Purwocaroko N,
Noven Suprayogi
Publication year - 2017
Publication title -
jurnal ekonomi syariah teori dan terapan
Language(s) - English
Resource type - Journals
eISSN - 2502-1508
pISSN - 2407-1935
DOI - 10.20473/vol3iss20162pp158-172
Subject(s) - life insurance , ideal (ethics) , position (finance) , actuarial science , sharia , composition (language) , business , economics , accounting , finance , islam , theology , law , political science , philosophy , linguistics
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.