Amelia Kholik, . (2026) PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH SPIN-OFF PADA PT PRUDENTIAL SHARIA LIFE ASSURANCE. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The spin-off policy of Sharia Business Units into independent entities aims to strengthen the Islamic insurance sector in Indonesia. PT Prudential Sharia Life Assurance effectively implemented its spin-off in April 2022, making it important to analyze its impact on the company's financial performance. This study employed a descriptive quantitative method using secondary data in the form of annual financial statements for the period 2021–2023. Financial performance was analyzed using five Financial ratios: Current Ratio, Risk-Based Capital (RBC), Return on Assets (ROA), Return on Equity (ROE), and Loss Ratio. The findings indicate that the Current Ratio consistently remained above the minimum standard, demonstrating the company's ability to maintain liquidity. Although RBC declined, it continued to meet the minimum requirements established by the Financial Services Authority (OJK), indicating that the company's solvency remained sound. Profitability ratios, as measured by ROA and ROE, increased significantly after the spin-off, reflecting improved efficiency in utilizing assets and equity. Furthermore, the Loss Ratio showed a continuous decline, indicating improvements in claims expense management. This study concludes that the company's financial performance exhibited positive development following the spin-off in terms of liquidity, profitability, and claims expenses. However, the solvency aspect still requires continuous capital strengthening to ensure long-term financial stability.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102031] [Pembimbing: Ayunita Ajengtiyas Saputri Mashuri} [Penguji 1: Praptiningsih] [Penguji 2: Rahmiyatus Syukra] |
| Uncontrolled Keywords: | Financial Performance, Spin-off, Islamic Insurance |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | AMELIA KHOLIK |
| Date Deposited: | 23 Jul 2026 14:21 |
| Last Modified: | 23 Jul 2026 14:21 |
| URI: | http://repository.upnvj.ac.id/id/eprint/50974 |
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