EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Vol. 14 No. 2 (2025): September

PENILAIAN KESEHATAN KEUANGAN PADA PERUSAHAAN ASURANSI UMUM

Agus Riyanto (Universitas Widya Gama Mahakam Samarinda)
Siti Rohmah (Universitas Widya Gama Mahakam Samarinda)
Sri Wahyuti (Universitas Widya Gama Mahakam Samarinda)
Sugiarto Sugiarto (Universitas Widya Gama Mahakam Samarinda)



Article Info

Publish Date
17 Sep 2025

Abstract

The purpose of this study is to see the health of general insurance companies by calculating Risk Based Capital, where Risk Based Capital is a measurement of the health of the insurance company's finances by calculating the amount of permitted assets minus permitted liabilities and dividing it by the Minimum Risk Based Capital (MMBR). Minimum Risk Based Capital is the total funds needed to maintain losses that will occur due to deviations or violations when assets and liabilities are managed. From a population of 18 insurance companies, 13 general insurance companies were selected. From the results of the analysis, it is known that general insurance companies listed on the Indonesia Stock Exchange are in very healthy, healthy, and fairly healthy conditions, as evidenced by the solvency ratio or health level of each general insurance company being above 120%, which means that the company's obligations are well met.

Copyrights © 2025






Journal Info

Abbrev

ekonomika

Publisher

Subject

Economics, Econometrics & Finance

Description

EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah receives research articles on Management, Accounting and Sharia Banking written in Indonesian or English. The article is original work and not plagiarized. The author must make a statement that the submitted manuscript has never been published ...