Shifa, Maylaffayza Permata
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Peran Pemerintah dalam Mendorong Pertumbuhan Ekonomi Syariah melalui Kebijakan Fiskal Desfiansyah, Fadlan; Az-Zahra, Nabilla; Shifa, Maylaffayza Permata; Zahra, Fatimah
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i2/11750

Abstract

Fiscal policy in encouraging Islamic economic growth is urgently needed to create new opportunities and increase the competitiveness of the Islamic economic sector. Broadly speaking, fiscal policy that is oriented towards sharia principles includes increasing welfare through maintaining faith, soul, mind, wealth and property. Islamic finance that operates according to Islamic principles with the aim of encouraging more investors to invest in this sector and increasing market liquidity. Fiscal policy in Indonesia is controlled through various instruments such as taxes, subsidies and government spending. The research method used in this article is literature review, which is a structured, detailed and iterative method for identifying, evaluating and synthesizing works produced by researchers and practitioners. Likewise, the form of implementing fiscal policy that has been implemented in supporting Islamic economic growth includes reducing taxes for Islamic companies, providing incentives for Islamic companies, and using zakat and waqf funds to support Islamic economic efforts.
DETERMINAN PERTUMBUHAN ASET PADA PERUSAHAAN DAN UNIT USAHA ASURANSI JIWA SYARIAH DI INDONESIA Shifa, Maylaffayza Permata; Fitri, Resfa; Alim, Ahmad Syahirul
Jurnal Manajemen Pembangunan Daerah Vol. 18 No. 2 (2025): 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