SISTEM PERINGATAN DINI SEBAGAI PENDUKUNG KINERJA PERUSAHAAN ASURANSI SYARIAH
Program Studi Manajemen STIE STAN Indonesia Mandiri Bandung
Jl. Jakarta No.79 Bandung, Jawa Barat, 40272.
SABK, Program Studi D3 Manajemen Pemasaran Institut Manajemen Telkom Bandung
Jl. Telekomunikasi, Terusan Buah Batu Dayeuh Kolot, Bandung, 40257.
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The objective of this study was to investigate empirically the performance of islamic insurance company through the relationship and the impact of early warning system on the level of financial solvency. This research used secondary data period 2004-2011 from PT. Takaful Indonesia as one of islamic insurance company in Indonesia. Early warning system was reflected by aggregate surplus ratio, management cost ratio, and account receivable premium to surplus ratio, and also risk based capital ratio as a measure of insurance company solvability level. The result of this study indicated that the early warning system had a significant contribution to the level of Islamic insurance company solvency, while the minimum level of Islamic insurance company solvency amounted 65.753% of the minimum regulation (120%).
Key words: islamic insurance, early warning system, solvability