@phdthesis{digilib30163,
           month = {February},
           title = {ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN ASURANSI KONVENSIONAL DAN ASURANSI SYARIAH DI INDONESIA DENGAN METODE EARLY WARNING SYSTEM (EWS) DAN RISK BASED CAPITAL (RBC)},
          school = {UIN SUNAN KALIJAGA},
          author = {NIM. 13390028 RISMA WIDYANI},
            year = {2018},
            note = {SUNARSIH, S.E., M.Si},
        keywords = {Asuransi, Kinerja Keuangan, Early Warning System (EWS), Risk Based Capital (RBC), Insurance, Financial Performance.},
             url = {https://digilib.uin-suka.ac.id/id/eprint/30163/},
        abstract = {Saat ini jumlah asuransi di Indonesia telah mengalami peningkatan yang cukup signifikan tiap tahunnya baik itu asuransi konvensional maupun asuransi syariah. Asuransi merupakan lembaga keuangan non-bank yang mempunyai peranan tidak jauh berbeda dengan bank yang bergerak dalam bidang layanan jasa. Tujuan dari penelitian ini adalah untuk mengetahui perbandingan kinerja keuangan pada perusahaan asuransi konvensional dan perusahaan asuransi syariah di Indonesia dengan menggunakan metode Early Warning System (EWS) dan Risk Based Capital (RBC). Data yang digunakan adalah data sekunder dengan mengumpulkan data laporan keuangan tahunan pada periode 2013-2015, kemudian dilakukan uji beda dengan menggunakan Mann Whitney U-test. Penilaian Kinerja keuangan Asuransi Konvensional menggunakan 11 rasio, 10 rasio Early Warning System  yaitu Solvency Margin Ratio, Rasio Underwriting, rasio beban klaim, rasio komisi, rasio pengembalian investasi, rasio likuiditas, investment to technical reserve ratio, rasio pertumbuhan premi, rasio retensi diri, serta rasio cadangan teknis dan Risk Based Capital (RBC). Hasil penelitian menunjukkan bahwa terdapat perdedaan yang signifikan pada 9 (Sembilan) rasio yaitu Solvency Margin Ratio, Rasio Underwriting, Rasio Beban Klaim, Rasio Komisi, Rasio Pengembalian Investasi, Rasio Likuiditas, Investment to Technical Reserve Ratio, Rasio Pertumbuhan Premi dan Risk Based Capital. Sementara pada Rasio Retensi Diri dan Rasio Cadangan Teknis tidak terdapat perbedaan yang signifikan.  Hasil selanjutnya ditemukan jika Kinerja keuangan perusahaan asuransi syariah lebih baik dari pada asuransi konvensional.

\{Inggris\}
Currently the number of insurers in Indonesia has increased significantly each year that both conventional and Takaful insurance. Insurance is a non-bank financial institutions that have a role not much different from the bank engaged in services. The purpose of this study was to compare the financial performance of the company's conventional insurance and Islamic insurance company in Indonesia by using the Early Warning System (EWS) and Risk Based Capital (RBC). The data used is secondary data by collecting data on the annual financial statements in the period 2013-2015, and then performed using a different test Mann Whitney U-test. Rate Financial performance Conventional Insurance uses 11 ratio, 10 ratios Early Warning System that Solvency Margin Ratio, Ratio Underwriting, the ratio of claims expenses, the ratio of the commission, the ratio of investment returns, liquidity ratios, investment to technical reserve ratio, the ratio of premium growth, retention rates themselves, as well as the technical reserve ratio and Risk Based Capital (RBC). The results showed that there are significant differences at 9 (nine) ratio is Solvency Margin Ratio, Ratio Underwriting, Ratio Expense Claims, Rate Commission, Ratios Return on Investment, Liquidity Ratios, Investment to Technical Reserve Ratio, Growth Ratio Premiums and Risk Based Capital. While the Self Retention Ratio and Ratio Technical Reserves do not have significant difference. Next result is found if the Islamic insurance company's financial performance is better than the conventional insurance.}
}