The Effect of Premium Income, Investment Returns, Claim Expenses, and Operating of Net Profit on Sharia Life Insurance Company

Calista Noorma Hissiyah, Kurniawati Meylianingrum

Abstract


Risk is a potential loss that a company cannot predict. However, risks can be mitigated by dividing or enduring each other. This research wants to re-examine the research gap with the same theme. This research uses quantitative methods with a descriptive approach. The results showed that premium income and investment returns partially affected net profit. In contrast, claim expenses and operating expenses did not have a significant effect on net profit. Then simultaneous test results show that Premium Income, Investment Returns, Claim Expenses, and Operating Expenses to Net Profit together or simultaneously have a significant effect on net profit in Sharia life insurance.

Keywords


sharia insurance; sharia life insurance; Islamic finance

Full Text:

PDF

References


Amani, Z., & Markonah, M. (2020). The Influence of Premium Income, Underwriting and Investment Results On Profits Towards Joint Venture General Insurance Companies in Indonesia. 1(4), 1–15. https://doi.org/10.31933/DIJMS

Bayinah, A. N., Mardian, S., Mulyati, S., & Maulidha, E. (2019). Akuntansi Asuransi Syariah. Salemba Empat.

Camino-Mogro, S., & Bermúdez-Barrezueta, N. (2019). Determinants of profitability of life and non-life insurance companies: evidence from Ecuador. International Journal of Emerging Markets, 14(5), 831–872. https://doi.org/10.1108/IJOEM-07-2018-0371/FULL/XML

Haniva, L. (2018). Analisis Pengaruh Hasil Investasi, Underwriting, Beban Klaim, dan Beban Operasional terhadap Laba (Studi Empiris pada Perusahaan Asuransi yang terdaftar di Bursa Efek Indonesia).

Ismanto, K. (2009). Asuransi Syariah (Tinjauan Asas-Asas Hukum Islam). Pustaka Pelajar.

Jopie, J. (2008). Analisis Kredit Untuk Account Officer. PT. Gramedia Pustaka Utama.

Juwita, R., & Rindiati, N. (2020). Pengaruh Pendapatan Premi Dan Hasil Underwriting Terhadap Laba Pada Pt Asuransi Jiwasraya (Persero) Periode 2008-2015. Land Journal, 1(1), 21–31. https://doi.org/10.47491/landjournal.v1i1.591

Kasmir. (2015). Analisis Laporan Keuangan. PT. Raja Grafindo Persada.

Luthfiati, U. (2018). Pengaruh beban operasional dan beban klaim terhadap laba bersih pada PT asuransi takaful keluarga periode 2010-2016. http://digilib.uinsgd.ac.id/9308/

Nainggolan, L. M., & Soemitra, A. (2020). the Contribution Income, Investment Results, and Claim Expenses on Sharia Life Insurance Income. Jurnal Ekonomi Dan Bisnis Islam (Journal of Islamic Economics and Business), 6(2), 20. https://doi.org/10.20473/jebis.v6i2.21734

Nurochim. (2020). Pengaruh Pendapatan Premi, Pembayaran Klaim, Risk Based Capital, Hasil Investasi dan Hasil Underwriting terhadap Laba Perusahaan Asuransi Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018. 151–156.

Reschiwati, R., & Solikhah, R. P. S. R. P. (2018). Random Effect Model: Influence of Income Premium, Claim Cost and Underwriting Results on Net Income in Insurance Company in Indonesia: Case Study of Insurance Company Listed on Indonesia Stock Exchange. Interational Journal of Modern Trends in Business Research (IJMTBR), 1–17. http://www.ijmtbr.com/PDF/IJMTBR-2018-03-09-01.pdf

Salim, A. (2018). Asuransi dan Manajemen Risiko. PT Raja Grafindon Persada.

Santoso, S., Astuti, H., & Sayekti, L. (2020). The Effect of Claim Expense, Liquidity, Risk-Based Capital, Company Size, Debt to Equity, and Debt To Asset on Profitability In Indonesia Islamic Insurance Companies. https://doi.org/10.4108/eai.5-8-2020.2301216

Wahyuddin, & Mauliyana. (2021). The Effect of Premium Revenue, Underwriting Results, Investment Results, and Risk Based Capital on Income in Insurance Company (Study On Corporate Insurance - The Listed on the Indonesia Stock Exchange). Quantitative Economics and Management Studies, 2. https://doi.org/10.35877/454ri.qems382

Wulandari, J. R., Wiyono, W., & Rizal, N. (2019). Pengaruh Premi, Klaim, Investasi, Dan Underwriting Terhadap Laba Perusahaan Asuransi Jiwa Syariah Di Indonesia Periode Tahun 2013 – 2017. Proceedings Progress Conference, 2(1), 79–85. http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/128

Yolanda, M. (2020). Pengaruh Pendapatan Premi Dan Pembayaran Klaim Terhadap Pertumbuhan Laba Perusahaan Asuransi (Studi Pada Perusahaan Asuransi Jiwa Yang Terdaftar Di Bursa Efek Indonesia) Periode 2016-2018. 1(061), 8226331.




DOI: http://dx.doi.org/10.30659/ijibe.8.1.1-11

Refbacks

  • There are currently no refbacks.




Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.


IJIBE (International Journal of Islamic Business Ethics) has been Indexed by

Journal Terindex di Google ScholarJournal Terindex di Portal GarudaJournal Terindex di SintaJournal Terindex di Crossref
IJIBE (nternational Journal of Islamic Business Ethics) 
   

Published by

Economic Faculty, Unversitas Islam Sultan Agung

IJIBE is licensed under Creative Commons Attribution-ShareAlike 4.0 International License 

Jalan Kaligawe Raya KM.4, Terboyo Kulon, Genuk,
 
 
Semarang, Central Java, Indonesia, 50112 Creative Commons License