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All Journal Interaksi Online Jurnal Kesehatan Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Premium: Insurance Business Journal Jurnal Masyarakat Madani Indonesia
I Nyoman Winata
Pengembangan IPTEK dan Kesehatan Olahraga Nasional (PPTIKON), Kementerian Pemuda dan Olahraga Republik Indonesi
Humanities Computer Science & IT Economics, Econometrics & Finance Education Library & Information Science Public Health Social Sciences

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Journal : Premium: Insurance Business Journal

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ANALISIS EARLY WARNING SYSTEM BERDASARKAN TINGKAT PERMODALAN PERUSAHAAN ASURANSI Winata, I Nyoman
Premium Insurance Business Journal Vol. 7 No. 1 (2020): PREMIUM INSURANCE BUSINESS JOURNAL
Publisher : P3M Trisakti School of Insurance (TSI)

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Abstract

This research has purposes: 1. to analyse the underwriting differences in ratio between a paid-up capital of less than Rp. 150 bn and a paid-up capital of inequality greater than Rp. 150 bn among insurance companies, 2. to analyse the impact of the underwriting differences in ratio between a paid-up capital of less than Rp. 150 bn and a paid-up capital of inequality greater than Rp. 150 bn among insurance companies.The hypotheses of this research are: 1. There are underwriting differences in ratio between a paid-up capital of less than Rp. 150 bn and a paid-up capital of inequality greater than Rp. 150 bn among companies that have gone public at BEI, 2. The undewriting differences in ratio between a paid-up capital of less than Rp. 150 bn and a paid-up capital of inequality greater than Rp. 150 M have a negative impact for insurance companies that have gone public at BEI, this means that the insurance companies that have a paid-up capital of inequality greater than Rp. 150 bn do not necessarily have a higher degree of underwriting differences in ratio. The method of data analysis used is a statistic test that is used to analyse the underwriting differences in ratio between a paid-up capital of less than Rp.150 bn and a paid-up capital of inequality greater than Rp. 150 bn among companies that have gone public at BEI. The results of the different test research (independent sample t-test) show that there are underwriting differences in ratio between a paid-up capital of less than Rp. 150 bn and a paid-up capital of inequality greater than Rp. 150 bn for companies that have gone public at BEI. The average underwriting ratio between a paid-up capital of less than Rp. 150 bn is much better compared to the average of underwriting ratio of a paid-up capital of an inequality greater than Rp. 150 bn. Thus the policy impact to determine a minimum paid-up capital for insurance companies has not been able to give improvement in the increase of underwriting ratio, this means the policy to determine a paid-up capital for insurance companies that have gone public have not given a positive result.
ANALISIS MODEL Z-SCORE UNTUK MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN ASURANSI JIWA NASIONAL Winata, I Nyoman
Premium Insurance Business Journal Vol. 8 No. 1 (2021): PREMIUM INSURANCE BUSINESS JOURNAL
Publisher : P3M Trisakti School of Insurance (TSI)

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Abstract

Hasil penilitian maenunjukkan: terdapat 1 (satu) perusahaan yaitu PT Equity Life Indonesia tahun 2017, masuk dalam kategori zona terindikasi bangkrut (distress zone); terdapat 7 (tujuh) prusahaan dan 14 (empat belas) sampel yang berklasifikasi zona ragu-ragu (grey area); terdapat 8 (delapan) perusahaan dan 15 (lima belas) sampel berkalsifikasi zona non-bangkrut (safe zone). Secara rata-rata Z”Score yang dicapai terdiri dari 2 (dua) kategori yaitu ragu-ragu (grey area) dan non-bangkrut (safe sone), tidak ada perusahaan yang mengalami kondisi terindikasi bangkrut (distress zone).
ANALISIS PERHITUNGAN NILAI KINI KEWAJIBAN IMBALAN PASTI (NKKIP) UNTUK PENSIUN NORMAL BERDASARKAN PERATURAN PERUNDANGAN PADA BUNGA KONVEKSI Ronitasari, Nanda Villa; Kurniawan, Y Jhony; Winata, I Nyoman
Premium Insurance Business Journal Vol. 9 No. 1 (2022): 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.v9i1.21

Abstract

Pernyataan Standar Akuntansi Keuangan (PSAK) adalah kerangka acuan dalam proses yang berkaitan dengan penyajian laporan keuangan di Indonesia. Secara umum PSAK 24 adalah mengatur pernyataan akuntansi tentang imbalan kerja di perusahaan. Penerapan PSAK 24 sendiri dilatarbelakangi oleh Undang-Undang Ketenagakerjaan Nomor 13 Tahun 2003, akan tetapi pada tahun 2020 diterbitkan Undang-Undang Nomor 11 Tahun 2020 dengan peraturan pelaksanaannya pada Peraturan Pemerintah Nomor 35 Tahun 2021. Hal ini mengakibatkan besaran faktor dalam perusahan menghitung kewajiban/liabilitas akan berubah, terutama untuk menghitung Nilai Kini Kewajiban Imbalan Pasti (NKKIP) untuk pensiun normal. Dalam perhitungan NKKIP menggunakan data karyawan Bunga Konveksi. Tujuan penelitian ini untuk mengetahui hasil perhitungan Nilai NKKIP untuk Pensiun Normal sesuai dengan peraturan di atas lalu menganalisis dari kedua hasil perhitungan tersebut dan mengimplementasikan pada Bunga Konveksi. Adapun metode penelitian yang digunakan adalah metode analisis deskriptif kuantitatif dengan perhitungan NKKIP menggunakan metode Projected Unit Credit (PUC). Hasil dari perhitungan NKKIP dengan menggunakan data karyawan Bunga Konveksi yaitu NKKIP untuk pensiun normal sesuai Undang-Undang Nomor 13 Tahun 2003 lebih tinggi dibandingkan NKKIP untuk pensiun normal sesuai Peraturan Pemerintah Nomor 35 Tahun 2021.
Co-Authors Awaloedin, Mulawarman Diana Pratiwi, Diana Djoko Setiabudi Djoko Setyabudi Erizal Erizal Fajri Fitria, Fajri fatimah Fatimah Hedi Pudjo Santosa Ifadhah Vellayati Widjaja Kurniawan, Y Jhony M Bayu Widagdo Maria Dina Perwita Sari, Maria Dina Perwita Marina Dyah Kusumawati, Marina Dyah Mirza Hapsari Sakti Titis Penggalih Mulawarman Mulawarman Nadia Hanun Narruti, Nadia Hanun Novi Rosmaningrum Rizka Putra Dinanti Robidi Robidi Ronitasari, Nanda Villa Tandiyo Pradekso