Jurnal Akuntansi dan Keuangan Indonesia
Vol. 9, No. 1

MODEL PROPORSI TABARRU' DAN UJRAH PADA BISNIS ASURANSI UMUM SYARIAH DI INDONESIA

Puspitasari, Novi (Unknown)



Article Info

Publish Date
30 Jun 2012

Abstract

This study aimed to explore the fund separation concept of the financial management on the Islamic general insurance companies, in particular what factors effected on the determination of the proportion tabarru’–ujrah and its relationship to financial performance. This study used a qualitative method in case study type. This research used general insurance companies with full Islamic system as research object. The results showed that the determination of the proportion tabarru‘-ujrah influenced by risk factors, the financial aspects of the company, and retakaful activities. Determination of the proportion of tabarru’-ujrah effects on the company’s financial performance (risk based capital / solvency). This study can build a model of determination of the proportion of tabarru’-ujrah, so that the model can be used as a basic model for further research.

Copyrights © 2012






Journal Info

Abbrev

publication:jaki

Publisher

Subject

Description

JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of ...