EFISIENSI PENGELOLAAN DANA TABARRU' PADA PERUSAHAAN ASURANSI SYARIAH DI INDONESIA

• Main Author: Marina, Sarah (Author)
• Format: Book
• Published: 2018-08-02.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

Pertumbuhan perusahaan Asuransi Syariah cukup pesat dalam beberapa tahun terakhir, namun pada tahun 2013 kinerja perusahaan Asuransi Syariah dinilai masih kurang optimal. Diketahui hanya ada enam asuransi jiwa yang meraih surplus dan tujuh asuransi umum yang mengalami defisit. Salah satu penyebab kurang optimalnya kinerja perusahaan yaitu inefisiensi, adapun efisiensi pada suatu perusahaan berkaitan dengan bagaimana cara memperoleh tingkat output yang maksimal dengan jumlah input tertentu. Penelitian ini bertujuan untuk mengetahui tingkat efisiensi perusahaan Asuransi Syariah periode 2012-2016 dan mengetahui apa saja penyebab inefisiensi. Penelitian ini menggunakan data sekunder dari 13 perusahaan Asuransi Syariah yang menjadi sampel. Metode penelitian yang digunakan adalah metode deskriptif dengan teknik analisis Data Envelopment Analysis (DEA) yaitu untuk mengukur tingkat efisiensi perusahaan. Variabel input yang digunakan adalah total aset, beban operasional dan pembayaran klaim. Selanjutnya, variabel output yang digunakan adalah total kontribusi, pendapatan investasi dana dana tabarru'. Berdasarkan hasil penelitian yang dilakukan diketahui bahwa, kondisi perusahaan Asuransi Syariah di Indonesia belum efisien secara sempurna. Terdapat 12 perusahaan yang mengalami inefisiensi yang diakibatkan karena tingginya beban operasional asuransi yang dikeluarkan dan masih rendahnya total kontribusi yang diperoleh.;--- The growth of Sharia Insurance companies has been quite rapid in recent years, but in 2013 the performance of Sharia Insurance companies was considered to be less than optimal. It is known that there are only six life insurance companies that have received a surplus and seven general insurance companies that have a deficit. One of the causes of the lack of optimal performance of the company is inefficiency, while efficiency in a company is related to how to obtain the maximum level of output with a certain amount of input. This study aims to determine the level of efficiency of Sharia Insurance companies for the period 2012-2016 and find out what are the causes of inefficiency. This study uses secondary data from 13 Sharia Insurance companies that are sampled. The research method used is descriptive method with Data Envelopment Analysis (DEA) analysis technique which is to measure the level of efficiency of a company. The input variables used are total assets, operating expenses and claim payments. Furthermore, the output variables used are total contributions, investment income of tabarru' funds. Based on the results of research conducted it is known that, the condition of Sharia Insurance companies in Indonesia has not been perfectly efficient. There were 12 companies that experienced inefficiencies due to the high operational costs of insurance issued and the low total contribution received.

Item Description

http://repository.upi.edu/37098/1/S_EKI_1403992_Title.pdf
http://repository.upi.edu/37098/2/S_EKI_1403992_Abstract.pdf
http://repository.upi.edu/37098/3/S_EKI_1403992_Table_Of_Content.pdf
http://repository.upi.edu/37098/4/S_EKI_1403992_Chapter1.pdf
http://repository.upi.edu/37098/5/S_EKI_1403992_Chapter2.pdf
http://repository.upi.edu/37098/6/S_EKI_1403992_Chapter3.pdf
http://repository.upi.edu/37098/7/S_EKI_1403992_Chapter4.pdf
http://repository.upi.edu/37098/8/S_EKI_1403992_Chapter5.pdf
http://repository.upi.edu/37098/9/S_EKI_1403992_Bibliography.pdf
http://repository.upi.edu/37098/10/S_EKI_1403992_Appendix.pdf