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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Jurnal Ilmiah Al-Tsarwah Journal of Finance and Islamic Banking
Sunarsih
UIN Sunan Kalijaga Yogyakarta
Religion Economics, Econometrics & Finance Social Sciences

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The Alternative Rasio as Early Warning System Ratio to Examined Sharia Life Insurance Companies in Indonesia Sunarsih; Dinik Fitri Rahajeng; Endang Suhari; Ishak
Journal of Finance and Islamic Banking Vol. 5 No. 1 (2022)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v5i1.4479

Abstract

The purpose of this study is to analyze how the ratio of the claims expense ratio, liquidity ratio, premium growth, and management cost ratio which is the ratio of the Early Warning System to the financial performance of sharia life insurance companies. Using panel data regression, the results of this study are the ratio of claim load and management cost ratio affects the performance of Sharia life insurance companies. Meanwhile, the liquidity ratio, premium growth ratio, and two variable controls in this study, namely inflation and the gross domestic product, did not affect the performance of sharia insurance companies. The implication of this study is expected to provide additional insight for managers in making policies related to the performance of Islamic life insurance. And it can be used by investors in considering their investment policies. In the literature, this study can add to the literature on the performance of Islamic life insurance.
FINANCIAL HEALTH AND MANAGEMENT EFFICIENCY OF BAZNAS GRESIK: A LONGITUDINAL ANALYSIS Encik Jasmine; Sunarsih
Jurnal Ilmiah Al-Tsarwah Vol. 9 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v9i1.12084

Abstract

Zakat is an Islamic economic instrument that plays a role in income equality and poverty alleviation through the distribution of funds to mustahiq. However, there is still a gap between the potential and realization of zakat collection in Indonesia, so more effective and efficient management is needed. This study aims to analyze the financial health of BAZNAS Gresik Regency during the 2016-2024 period based on the efficiency of the management of Zakat, Infaq, and Alms (ZIS) funds. The approach used is quantitative descriptive with document analysis of the annual financial statements of BAZNAS Gresik Regency. The analysis was carried out using financial ratios which included distribution efficiency ratios, amil cost ratios, collection growth ratios, and fund surplus ratios, as well as time-series trend analysis. The results of the study show that ZIS fundraisers have increased significantly by 443.73% with an average growth of 23.52% per year. The distribution efficiency ratio reached an average of 99.28% which indicates a very high level of efficiency, while the average amil cost ratio of 11.24% is still below the maximum regulatory limit of 12.5%. In addition, the trend of fund surplus shows a decline which indicates an increase in the effectiveness of fund distribution. Overall, BAZNAS Gresik Regency is in good financial health with efficient, transparent, and accountable fund management. This research contributes to enriching empirical studies related to the evaluation of the financial performance of regional zakat institutions and can be a reference for increasing the effectiveness of ZIS fund management in the future.
Co-Authors Dinik Fitri Rahajeng Pangestuti Encik Jasmine Endang Suhari Ishak