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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Socio-Economic and Humanistic Aspects for Township and Industry
Erlina Waruwu
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Comparison of Solvency Levels and Claim Payment Ability of PT Asuransi Dayin Mitra Tbk and PT Asuransi Jasa Tania Tbk Amidst 2023 Economic Conditions Erlina Waruwu; Dyah Palupiningtyas
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/d3sdmk08

Abstract

This study aims to analyze the comparison of solvency levels and claim payment abilities between two general insurance companies in Indonesia, PT Asuransi Dayin Mitra Tbk (ASDM) and PT Asuransi Jasa Tania Tbk (ASJT), considering the macroeconomic conditions in 2023. The methods used are qualitative and quantitative comparative analyses based on the audited financial statements and annual reports of both companies, as well as a review of macroeconomic data from official sources. The findings indicate that ASDM and ASJT managed to achieve positive performance despite economic challenges, with ASJT recording higher growth in premiums and net income. Both companies maintained solvency ratios above regulatory thresholds and controlled claims ratios. Business strategy adaptation, sound governance, and effective risk management contributed to these achievements. Macroeconomic factors such as inflation, interest rates, and exchange rates were found to influence the performance of both companies, with varying levels of sensitivity depending on their market segment focus. These findings provide valuable insights into the dynamics of the insurance business in Indonesia and highlight opportunities and challenges that industry stakeholders need to anticipate..
The Relationship between Human Freedom and Moral Responsibility Before God Erlina Waruwu; Hati Nurani Gulo; Solidaritas Gulo
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 4 No. 1 (2026): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v4i1.639

Abstract

This article examines the relationship between human freedom and moral responsibility from a systematic theological perspective. Based on contemporary realities that demonstrate a tendency to understand human freedom autonomously and independently of divine authority, this study asserts that human freedom cannot be separated from moral responsibility before God. This research uses a qualitative method with a theological literature review approach and a conceptual analysis of Christian theological anthropological doctrine. The analysis is conducted through a synthesis of systematic theological thought on free will, sin, and moral responsibility to uncover the meaning of human freedom in its relationship with God as Creator and Arbiter of ethical norms. The results of the study indicate that human freedom is understood as a divine gift that is relational and theocentric, presupposing moral accountability for every human choice and action. Moral responsibility is not a limitation on freedom but rather an essential consequence of the freedom bestowed by God. The theological implications of this study emphasize the importance of a balanced understanding of freedom and responsibility in the lives of believers, so that freedom is exercised ethically, responsibly, and in harmony with God's will. This research is limited to a systematic theological literature review, thus opening opportunities for further biblical and empirical research within the context of church and community life.
Co-Authors Hati Nurani Gulo Solidaritas Gulo