Irmatul Hasanah
Universitas Islam Negeri Sultan Maulana Hasanuddin Banten

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Truncated Gamma-Truncated Lomax Distribution in Modelling Data Claims Irmatul Hasanah; Wahri Irawan; Ikin Ainul Yakin
(IJCSAM) International Journal of Computing Science and Applied Mathematics Vol. 10 No. 2 (2024)
Publisher : LPPM Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j24775401.ijcsam.v10i2.4574

Abstract

One of the methods to analyze the risk of loss on insurance companies based on the historical data on claim payments is modelling the data into severity distribution. This research deals with severity distribution by connecting two distribution Truncated Gamma and Truncated Lomax in modelling claim payments. The Kolmogorov-Smirnov test is used to test the fit of model. The result shows that Truncated Gamma-Truncated Lomax distribution is the best model to analyze the risk of loss based on data claim payments. The AIC value of 1533,915 and the BIC value of 1550,132.
Analisis Faktor Non-Keuangan terhadap Kinerja Bank Syariah di Indonesia Hendrieta Ferieka; Irmatul Hasanah; Rezky Mehta Setiadi; Nur Falih Anwar
Jurnal Buana Akuntansi Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/92f1ve70

Abstract

This research analyzes non-financial aspects that influence the performance of Islamic banking in Indonesia, a sector that plays a crucial role in the country's financial stability and socio-economic welfare. Islamic banking in Indonesia has shown significant growth, reaching a market share of 10.41% in June 2022. Nevertheless, this sector faces challenges such as declining profitability and an increase in non-performing financing (NPF). Traditionally, bank performance evaluation has been based on financial statements. However, this study emphasizes the importance of non-financial performance indicators. Key non-financial factors identified and examined include Sharia Accounting Knowledge, Sharia Compliance, Ethical Values, Tax Relief, Sharia CSR Disclosure, and Service Quality. Through careful analysis, key findings indicate that Sharia Accounting Knowledge and Tax Relief have a significant impact on the performance of Islamic banking in Indonesia. These results underscore the need for a comprehensive approach in evaluating and improving Islamic banking performance, which not only considers financial metrics but also integrates crucial non-financial factors for the future growth and stability of the industry.