Deteksi Kebangkrutan pada Industri Asuransi Syariah di Indonesia
DOI:
https://doi.org/10.12928/ijiefb.v1i1.286Keywords:
Sharia Insurance, Altman Z-score, BankruptcyAbstract
This study aims to predict the potential bankruptcy of a sharia insurance company. The analysis model used is the modified Altman Z-score analysis model. The Altman Z-score measurement model will be represented by the ratio of the network model to total assets, retained earnings to total assets, earnings before interest to total assets and capital book value to the book value of debt. The results showed that in 2011-2017 5 sharia insurance companies were in a safe zone (not bankrupt), there was only one sharia insurance company in the gray zone.
References
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Altman E. Financial Ratios, Discrriminant Analysis And The Prediction of Corporate Bangkruptcy. J Finance. 1968;23(4):51–64.
DSN M. Fatwa Dewan Syariah Nasional Majlis Ulama Indonesia No 21/DSN/MUI/X/2001 Tentang Penjelasan Asuransi Syariah. 2001.
Fatmawati Y. Analisis Potensi Kebangkrutan dengan Model Altman Z-Score pada Perusahan Asuransi Jiwa Syariah di Indonesia (Studi Kasus Perusahaan Asuransi Jiwa Syariah yang Terdaftar pada Asosiasi Asuransi Syariah Indonesia). Universitas Jember; 2016.
Mutawali. Analisis Kesehatan Keuangan dan Kebangkrutan Kepada Asuransi Bumiputera Syariah. J Illmu Prodi Manaj Univ Pamulung. 2016;4(1, Oktober).
OJK. Publikasi Otoritas Jasa Keuangan " Tentang Laporan Statistik Bulanan Industri Keuangan Non-Bank (IKNB) Syariah. 2018.
OJK. Peraturan Otoritas Jasa Keuangan No 1/POJK.05/2015 “Tentang Penerapan Manajemen Risiko Bagi Lembaga Jasa Keuangan Non-Bank.†2015.
Ramadhani A., Lukviarman N. Perbandingan Analisis Prediksi Kebankrutan Menggunakan Metode Altman Pertama, Altman Revisi dan Altman Modifikasi Dengan Ukuran dan Umur Perusahaan Sebagai Variabel Penjelas (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). J Siasat Bisnis. 2009;13(1).
Redhika R, Mahalli K. Analisis Potensi dan Kendala Pengembangan Asuransi Syariah di Kota Medan. J Ekon dan Keuang. 2014;2(5).
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2019-04-02
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