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Journal : Premium: Insurance Business Journal

ANALISIS RASIO KEUANGAN UNTUK MENILAI KESEHATAN PERUSAHAAN ASURANSI JIWA NASIONAL I Nyoman Winata
Premium Insurance Business Journal Vol. 8 No. 2 (2021): PREMIUM INSURANCE BUSINESS JOURNAL
Publisher : P3M Trisakti School of Insurance (TSI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.083 KB) | DOI: 10.35904/nyoman080202

Abstract

Tujuan penelitian ini adalah menganalisis kondisi (kekuatan dan kelemahan) rasio-rasio keuangan perusahaan asuransi jiwa nasional dan menganalisis dampak kondisi (kekuatan dan kelemahan) rasio-rasio keuangan terhadap kesehatan keuangan perusahaan asuransi jiwa nasional. Metode yang digunakan adalah case study pada perusahaan asuransi jiwa nasional yang terdaftar di Statistik Perasuransi Indonesia 2019 yang diterbitkan oleh Otoritas Jasa Keuangan (OJK), dengan jumlah sampel 31 perusahaan asuransi jiwa nasional. Teknik analisis dilakukan dengan menghitung rasio-rasio keuangan EWS serta melakukan interpretasi masing-masing rasio. Kemudian melakukan analisis dampak kondisi keuangan terhadap kinerja perusahaan. Hasil perhitungan menunjukaan rasio yang kurang baik yaitu: solvency margin ratio, rasio tingkat kecukupan dana, rasio perubahan surplus, rasio underwriting 2018, rasio beban klaim 2018, rasio pengembalian investasi 2018, rasio likuiditas 2018, dan rasio agents balance to surplus. Rasio yang baik yaitu: rasio underwriting 2019, rasio beban klaim 2019, rasio biaya manajemen, rasio pengembalian investasi 2019, dan rasio likuiditas 2019. Sedangkan dampak kinerja keuangan perusahaan secara keseluruhan menunjukkan kelemahan karena hanya sebagian kecil menunjukkan kinerja cukup baik.
EFEKTIFITAS DUPONT ANALYSIS UNTUK MENILAI PROFITABILITAS PERUSAHAAN ASURANSI JIWA NASIONAL I Nyoman Winata
Premium Insurance Business Journal Vol. 10 No. 1 (2023): PREMIUM INSURANCE BUSINESS JOURNAL
Publisher : P3M Trisakti School of Insurance (TSI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35904/premium.v10i1.48

Abstract

This research aims to analyze the description of the financial condition of the DuPont analysis of national life insurance companies, and to analyze the impact of the financial condition of DuPont analysis on the performance of national life insurance companies. The data is taken from financial reports for 4 (four) years from 2016 - 2019, which have been published which are data before the Covid-19 pandemic, via the website of each company. The research method used is descriptive qualitative with a case study approach on 10 (ten) national life insurance companies that have assets of more than IDR 1 trillion. The research samples are Return on Equity (ROE), Return on Assets (ROA), Total Assets Turn Over (TATO), Net Profit Margin (NPM), and Debt Ratio (DR). Meanwhile, data analysis was carried out by: tabulating data, performing calculations and grouping DuPont analysis, interpreting to determine the level of company profitability, and drawing conclusions on the results achieved. The results of the study show that the financial condition of national life insurance companies using DuPont analysis is generally less effective and efficient. The company has not utilized its resources fully, effectively and efficiently in terms of achieving maximum sales results, and the company still uses a lot of debt for its investment. Keywords: Effectiveness, DuPont Analysis, and Profitability