THE EFFECT OF NET CONTRIBUTION AND INVESTMENT RESULTS ON THE UNDERWRITING SURPLUS OF TABARRU’ FUNDS PENGARUH KONTRIBUSI NETO DAN HASIL INVESTASI TERHADAP SURPLUS UNDERWRITING DANA TABARRU’
Main Article Content
Abstract
This study aims to analyze the effect of net contributions and investment returns on the underwriting surplus of tabarru' funds in Islamic life insurance in Indonesia. Islamic insurance, which is based on the principles of mutual protection (takaful) and mutual help (ta'awun), has shown significant growth in recent years, especially amid increasing public awareness of sharia-compliant financial products. This study uses a quantitative approach with multiple linear regression analysis method with OLS (Ordinary Least Square) estimation. The sampling technique used is purposive sampling. The population in this study consisted of 30 sharia life insurance companies registered with the Financial Services Authority (OJK) and the Indonesian Sharia Insurance Association (AASI) during the 2014-2023 period, of which 27 companies met the established criteria. The results showed that net contributions and investment returns had a significant effect partially or simultaneously on the underwriting surplus of tabarru' funds.
Article Details
References
AASI. (2023). Daftar Anggota Asuransi Jiwa Syariah. Asosiasi Asuransi Syariah Indonesia. https://www.aasi.or.id/daftar-anggota
Alfia, A., Musyarafah, L., & Mahmudatul Amaliyah. (2023). Penerapan Akad Tabarru Pada Asuransi Syariah. Iqtishodiah: Jurnal Ekonomi Dan Perbankan Syariah, 5(1), 24–27. https://doi.org/https://doi.org/10.62490/iqtishodiah.v5i1.440
Alifianingrum, R., & Suprayogi, N. (2018). Faktor-Faktor Yang Mempengaruhi Surplus Underwriting Dana Tabarru’ Pada Perusahaan Asuransi Jiwa Syariah. Jurnal Ekonomi Syariah Teori Dan Terapan, 5(2). https://doi.org/10.20473/vol5iss20182pp143-157
Damayanti, F. E., & Mawardi, I. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Surplus Underwriting Asuransi Umum Syariah di Indonesia. Jurnal Ekonomi Syariah Teori Dan Terapan, 3(12).
Pebruary, S., & Fanda, F. (2022). Analisis Faktor Surplus Underwriting Dana Tabarru’ Perusahaan Asuransi Jiwa Syariah di Indonesia. Jurnal Manajemen Keuangan Syariah, 6(2).
Puspitasari, N. (2015). Manajemen Asuransi Syariah. Uli Press.
Putri, A. N. W., & Effendi, J. (2021). Analisis Faktor-Faktor yang Memengaruhi Perolehan Surplus Underwriting pada Asuransi Jiwa Syariah di Indonesia (Periode 2015-2020). Al-Muzara’ah, 9, 185–196. https://doi.org/10.29244/jam.9.2.185-196
Ramadhani, T. A., Rahma, T. I. F. R., & Harahap, M. I. (2023). Factors Affecting Surplus Underwriting of Tabarru Funds in Sharia Life Insurance Companies. Indonesian Journal of Economics and Management, 3(3), 646–658. https://doi.org/10.35313/ijem.v3i3.5071
Safitri, D. I., & Kornitasari, Y. (2023). Determinan Surplus Underwriting Dana Tabarru’ pada PT Prudential Sharia Life Assurance Periode 2016-2021. Islamic Economics and Finance In Focus, 2(1).