PROPORSI DANA TABARRU’ DALAM PERSPEKTIF ISLAMIC SPLIT FUND THEORY

Novi Puspitasari

Abstract


Abstrak – Proporsi Dana Tabarru’ dalam Perspektif Islamic Split Fund Theory

Tujuan Utama – Penelitian ini berupaya menganalisis efek klaim, retakaful, beban komisi, hasil investasi, dan cadangan dana tabarru’ terhadap proporsi dana tabarru’ pada perusahaan asuransi keluarga.

Metode – Penelitian ini menggunakan analisis regresi linier berganda. Sampel penelitian adalah 91 laporan keuangan periode 2014-2020.

Temuan Utama – Penelitian ini menemukan bahwa variabel klaim dan beban komisi sebagai pemicu dalam menentukan proporsi dana tabarru’. Perusahaan takaful Keluarga perlu memperhatikan jumlah klaim dan beban komisi dalam menentukan proporsi dana tabarru’. Hal ini penting untuk menjaga likuiditas dana tabarru’. 

Implikasi Teori dan Kebijakan - Islamic split fund theory dan fund theory dapat dijadikan landasan dalam pengembangan akuntansi syariah. Penelitian ini merekomendasikan perusahaan untuk mempertimbangkan jumlah klaim dan beban komisi dalam penentuan proporsi dana tabarru’.

Kebaruan Penelitian – Penelitian ini menggunakan cadangan dana tabarru’ sebagai variabel baru dalam model riset akuntansi syariah.

 

Abstract – The Proportion of "Tabarru'" Funds in Islamic Split Fund Theory Perspective

Main Purpose – This study attempted to analyze the effects of claims, "rekaful," commission expenses, investment returns, and reserves of "tabarru'" funds on the proportion of tabarru' funds.

Method – This study used multiple linear regression analysis. The research samples were 91 financial statements from family insurance companies during 2014-2020.

Main Findings – This study found that claims and commission expense variables are the triggers in determining the proportion of "tabarru'" funds. Family "takaful" companies needed to pay attention to the number of claims and commission fees in determining the proportion of "tabarru'" funds. This recommendation was important to maintain the liquidity of "tabarru'" funds.

Theory and Practical Implications - Islamic split fund theory could be used to develop sharia accounting. Then, this study recommended the companies consider the number of claims and commission expenses in determining the proportion of "tabarru'" funds.

Novelty - This study used "tabarru'” fund reserves as a new variable in the Islamic accounting research model.


Keywords


asuransi; dana tabarru'; tanggung jawab; transparan

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2022.13.2.24

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