DETERMINAN PROPORSI DANA TABARRU’ PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA

Pengelolaan keuangan pada perusahaan asuransi jiwa syariah menggunakan sistem pemisahan dana (Islamic Split Fund Theory). Sistem pemisahan dana adalah memisahkan aset dan liabilitas kelompok dana tabarru’ dari kelompok dana perusahaan. Pemerintah belum mengatur masalah pembagian proporsi tabarru’ dan ujrah, oleh karenanya entitas asuransi jiwa syariah menentukan besaran proporsi tabarru’ dan ujrah dalam operasionalnya, sehingga terdapat perbedaan besaran proporsi pembagian tabarru’ dan ujrah antar perusahaan asuransi jiwa syariah. Tujuan penelitian ini adalah melakukan pengujian variabel determinan proporsi dana tabarru’ pada asuransi jiwa syariah. Metode penelitian yang digunakan dalam penelitian ini adalah metode kausalitas dengan pendekatan kuantitatif. Populasi pada penelitian ini adalah Perusahan Asuransi Jiwa Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK). Metode purposive sampling digunakan untuk penentuan sampel penelitian ini, sampel yang digunakan sebanyak 11 perusahaan asuransi jiwa syariah. Teknik analisis statistik yang digunakan dalam penelitian ini adalah analisis regresi data panel. Variabel dependen dalam penelitian ini adalah proporsi dana tabarru’ dan variabel independen dalam penelitian ini tingkat klaim, kegiatan retakaful, dan beban usaha. Hasil penelitian menunjukkan bahwa kegiatan retakaful berpengaruh terhadap proporsi dana tabarru’ dengan arah positif, beban usaha berpengaruh negatif terhadap proporsi dana tabarru’. Di sisi lain, variabel klaim tidak memiliki pengaruh terhadap proporsi dana tabarru’.;--Financial management of the Sharia Life insurance company uses a system of funds separation (Islamic Split Fund Theory). The fund separation system is to separate the assets and liabilities of the Tabarru Fund group from the Company's Fund group. The government has not set the problem of distribution of Tabarru ' and Ujrah, therefore the Sharia life insurance entity determines the proportion of Tabarru ' and Ujrah in its operations, so that there is a difference in the proportion of distribution of tabarru ' and Among Sharia life insurance companies. The purpose of this research is to test variable determinant proportion of tabarru funds ' on Sharia life insurance. The research methods used in this study are causality methods with a quantitative approach. The population in this research is the Sharia life insurance company registered with the Financial Services Authority (OJK). The purposive sampling method is used for the sample determination of this research. The statistical analysis techniques used in this study were the analysis of the regression data panels. The dependent variables in this study are the proportion of tabarru funds ' and independent variables in the study of the level of claims, retakaful activities, and operating expenses. The results showed that the retakaful activity had an effect on the proportion of the Tabarru ' fund in a positive direction, the operating burden negatively impacted the proportion of the Tabarru ' fund. On the other hand, the claim variable has no influence on the proportion of the Tabarru fund '

Determinants of the Proportion of Tabarru’ Funds Sharia Life Insurance Companies in Indonesia

Financial management of the Sharia Life insurance company uses a system of funds separation (Islamic Split Fund Theory). The fund separation system is to separate the assets and liabilities of the Tabarru Fund group from the Company's Fund group. The government has not set the problem of distribution of Tabarru ' and Ujrah, therefore the Sharia life insurance entity determines the proportion of Tabarru ' and Ujrah in its operations, so that there is a difference in the proportion of distribution of tabarru ' and Among Sharia life insurance companies. The purpose of this research is to test variable determinant proportion of tabarru funds ' on Sharia life insurance. The research methods used in this study are causality methods with a quantitative approach. The population in this research is the Sharia life insurance company registered with the Financial Services Authority (OJK). The purposive sampling method is used for the sample determination of this research. The statistical analysis techniques used in this study were the analysis of the regression data panels. The dependent variables in this study are the proportion of tabarru funds ' and independent variables in the study of the level of claims, retakaful activities, and operating expenses. The results showed that the retakaful activity had an effect on the proportion of the Tabarru ' fund in a positive direction, the operating burden negatively impacted the proportion of the Tabarru ' fund. On the other hand, the claim variable has no influence on the proportion of the Tabarru fund '