Pengukuran Efisiensi Asuransi Syariah Dengan Data Envelopment Analysis (DEA)

Main Authors: Tuffahati, Hulwah, Mardian, Sepky, Suprapto, Edy
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: SEBI School of Islamic Economics , 2017
Online Access: http://jurnal.sebi.ac.id/index.php/jaki/article/view/59
http://jurnal.sebi.ac.id/index.php/jaki/article/view/59/56
ctrlnum article-59
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Pengukuran Efisiensi Asuransi Syariah Dengan Data Envelopment Analysis (DEA)</title><creator>Tuffahati, Hulwah</creator><creator>Mardian, Sepky</creator><creator>Suprapto, Edy</creator><description lang="en-US">This research is aimed to measure the efficiency of Islamic Insurance Companies in Indonesia by using Data Envelopment Analysis (DEA). The sample used in this research are the Islamic Insurance Companies that publishes their full financial statements from the years 2012-2014. The variables in this study consists of two kinds of variables, namely input variables and output variables. The variable input is the total assets and the cost of commissions. While the variable output is the gross contribution and investment income. This study uses the intermediation approach with input orientation and use three types of measurements are the measurement of the efficiency of technical efficiency, pure technical and scale. The results of this study are in the groups of Islamic General Insurance Companies and Islamic Life Insurance Companies there are no company that achieve optimal efficiency levels in the three types of measurements.Whereas in the group Syariah General Insurance Unit are 2 companies optimally efficient in 3 measurements or by 28.57% of the total companies sampled in this group. And the group Syariah Life Insurance Unit are 4 companies optimally efficient in 3 measurements or 25% of total companies sampled in this group.Keywords: level of efficiency, Islamic insurance companies, financial statements, DEA.</description><publisher lang="en-US">SEBI School of Islamic Economics</publisher><date>2017-02-16</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://jurnal.sebi.ac.id/index.php/jaki/article/view/59</identifier><source lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN ISLAM; Vol 4 No 1 (2016)</source><source>2549-3876</source><source>2338-2783</source><language>eng</language><relation>http://jurnal.sebi.ac.id/index.php/jaki/article/view/59/56</relation><rights lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN ISLAM</rights><recordID>article-59</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:eJournal
author Tuffahati, Hulwah
Mardian, Sepky
Suprapto, Edy
title Pengukuran Efisiensi Asuransi Syariah Dengan Data Envelopment Analysis (DEA)
publisher SEBI School of Islamic Economics
publishDate 2017
url http://jurnal.sebi.ac.id/index.php/jaki/article/view/59
http://jurnal.sebi.ac.id/index.php/jaki/article/view/59/56
contents This research is aimed to measure the efficiency of Islamic Insurance Companies in Indonesia by using Data Envelopment Analysis (DEA). The sample used in this research are the Islamic Insurance Companies that publishes their full financial statements from the years 2012-2014. The variables in this study consists of two kinds of variables, namely input variables and output variables. The variable input is the total assets and the cost of commissions. While the variable output is the gross contribution and investment income. This study uses the intermediation approach with input orientation and use three types of measurements are the measurement of the efficiency of technical efficiency, pure technical and scale. The results of this study are in the groups of Islamic General Insurance Companies and Islamic Life Insurance Companies there are no company that achieve optimal efficiency levels in the three types of measurements.Whereas in the group Syariah General Insurance Unit are 2 companies optimally efficient in 3 measurements or by 28.57% of the total companies sampled in this group. And the group Syariah Life Insurance Unit are 4 companies optimally efficient in 3 measurements or 25% of total companies sampled in this group.Keywords: level of efficiency, Islamic insurance companies, financial statements, DEA.
id IOS3934.article-59
institution SEKOLAH TINGGI EKONOMI ISLAM SEBI (STEI SEBI)
institution_id 891
institution_type library:university
library
library PERPUSTAKAAN STEI SEBI
library_id 839
collection Jurnal Akuntansi dan Keuangan Islam
repository_id 3934
subject_area Accounting/Akuntansi
Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
Islam and Economics/Islam dan Ilmu Ekonomi
Auditing/Audit Keuangan, Pemeriksaan Keuangan
city KOTA DEPOK
province JAWA BARAT
repoId IOS3934
first_indexed 2017-02-16T12:11:29Z
last_indexed 2018-11-14T06:43:50Z
recordtype dc
_version_ 1680506501102305280
score 17.1543