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All Journal Jurnal Komunikasi Pembangunan IQTISHODUNA Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Manajemen Pembangunan Daerah Al-Muzara'ah Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Al Maal: Journal of Islamic Economics and Banking International Journal of Financial, Accounting, and Management Journal of Islamic Accounting and Finance Research International Journal of Zakat (IJAZ) Jurnal Pengabdian Masyarakat Asia Review on Islamic Accounting Islamic Economics Methodology
Fitri, Resfa
Department Of Islamic Economics, Faculty Of Economics And Management, IPB University
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Determinants of Underwriting Surplus of Tabarru’ Funds in Sharia Life Insurance Companies and Business Units in Indonesia Muti’ah Hajar Izzati; Resfa Fitri; Mutiara Probokawuryan; Mohammad Iqbal Irfany
Review on Islamic Accounting Vol. 6 No. 1 (2026): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v6i1.744

Abstract

The surplus underwriting of tabarru’ funds is a crucial indicator for measuring the effectiveness and sustainability of Islamic life insurance companies’ operations. A well-performing Islamic life insurance company can be identified by its ability to generate a surplus underwriting. However, several companies have experienced underwriting deficits, indicating suboptimal management of participants' funds. This study aims to analyze the development of surplus underwriting in Islamic life insurance in Indonesia and the factors influencing it, using a panel data regression approach. The results, based on the Fixed Effect Model approach, show that all variables simultaneously have a significant effect on surplus underwriting. Partially, premium income and inflation have a significant positive effect on surplus underwriting, while investment returns, claims, and interest rates do not show a significant influence. These findings highlight the importance of strengthening participant fund management strategies to ensure the sustainability of surplus underwriting in tabarru’ funds.
DETERMINAN PERTUMBUHAN ASET PADA PERUSAHAAN DAN UNIT USAHA ASURANSI JIWA SYARIAH DI INDONESIA Maylaffayza Permata Shifa; Resfa Fitri; Ahmad Syahirul Alim
Jurnal Manajemen Pembangunan Daerah Vol. 19 No. 1 (2026): Jurnal Manajemen Pembangunan Daerah
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/bs78ks98

Abstract

Abstract. The average growth of Islamic life insurance assets 2018-2023 is 2,82%, much lower than the average growth of conventional life insurance assets of 14,62%. Low asset growth in Islamic life insurance companies can lead to various risks, including difficulties in fulfilling obligations. This study aims to look at the effect of investment returns, tabarru’ funds, contributions, claims, and return on assets on the asset growth of the Islamic life insurance industry in Indonesia during the 2018-2023 period. The data used is data sourced from the annual financial statements of each company and business unit. This study uses panel data regression analysis with the help of Eviews software. The results showed that simultaneously all variables together had a significant effect on asset growth. Tabarru’ funds and contributions partially have a significant effect on asset growth while the variable investment returns, claims, and return on assets have no significant effect on the growth of Islamic life insurance assets in Indonesia.   Key words: Asset growth, panel data regression, return on asset, sharia life insurance, tabarru’ funds
Co-Authors Achsani, Muhammad Nur Faaiz Fathah Afnida Shoffati Noorfajria Ahmad syahirul Alim Ahmad Syahirul Alim Anggini, Karlita Aruba, Fitria Maharani Siti Asep Nurhalim Badriyyatus Sholikhah Djuara P Lubis Fanana Firdaus Salsabilah Farhan Lauda Fitriyatustany, Fitriyatustany Haris Tri Wibowo Harp, Aphylla Planifolia Hasanah, Qoriatul Heni P Wilantoro Huda, Haifa Salsabila Irfan Syauqi Beik Juliarty, Noer Resky Lauda, Farhan Lelly Mawarni Mahanani, Yekti Maylaffayza Permata Shifa Mohammad Iqbal Irfany Muhammad Wildan Syakuro Muthohharoh, Marhamah Muti’ah Hajar Izzati Neneng Hasanah Nur Wulan Nuraini, Della Probokawuryan, Mutiara Qoriatul Hasanah Rizki Mila Amalia Sari, Citra Atrina Setiawan, Alfianto Hendry Siti Rahmawati Sutito, Yolanda M. M. Tutazqiyah, Aldira Dina Yani, Mely Indri