Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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All Journal Journal of Applied Islamic Economics and Finance
Muharomah, Jamilah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Premium Income and Investment Returns on the Underwriting of Tabarru Funds in Sharia Insurance Companies in Indonesia for the 2019–2023 Period Muharomah, Jamilah; Tripuspitorini, Fifi Afiyanti
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6752

Abstract

This study aims to analyze the effect of premium income and investment returns on the underwriting of tabarru funds in sharia life insurance companies in Indonesia during the period 2019–2023. The background of this research is the decline in the growth of sharia insurance assets due to the Covid-19 pandemic which causes an imbalance between increased premium income and decreased investment returns. Data was obtained from the annual financial statements of 15 sharia life insurance companies selected through purposive sampling from 30 companies registered with Sharia Insurance Association (AASI). The method used is panel data regression analysis. The results of the study show that both partially and simultaneously, premium income and investment returns have a positive and significant effect on the underwriting of tabarru funds. This research is expected to support a more optimal management of tabarru funds and in accordance with sharia principles.
Co-Authors Tripuspitorini, Fifi Afiyanti