Perbandingan pengukuran kesehatan perusahaan asuransi dengan menggunakan Keputusan Menteri Keuangan Nomor: 224/KMK.017/1993 dan KMK No.481/KMK.017/1999 :: STudi kasus pada PT Jasaraharja Putera

ZULFIANTO, Prof.Dr. Zaki Baridwan, MSc

2003 | Tesis | Magister Manajemen

Insurance is non bank financial institution. As others financial institution, insurance collect some fund from society and in the future will be returned to policyholder as written in policy. Insurance industry is controlled by private or government organization to avoid damage or loss as uncapability insurance company to keep their promise. That is why insurance industry include regulated industry category. As controller insurance industry in Indonesia, government has publised the regulation about insurance company healthy which the latest regulation that published are the decision of financial ministery no 224/KMK.017/’1993 and no. 481/KMK.017/1999. The latest mentioned above introduce term “risk base capital” (RBC). RBC is appraisal method of solvability insurance company released by National Association of Insurance Commissioners (NAIC). This thesis aims to make comparison between these regulation, to learn about weaknesses and strengths, to make evaluation the degree of company’s solvency. By using the same datas, calculation using the decision of financial ministery no D224/KMK.017/1993 results the degree of Jasaraharja Putera’s solvability 75 1% while using the decision of financial ministery no 481/KMK.017/1999 goes down until1 316,09%. Base on this calculation, insurance company must be prudent in investment policy. According to decision of financial ministery no. 48 1 KMK.0 1811 999, insurance company has to reach the minimum the solvency degree 120% in the end 2004. In this case, Jasaraharja Putera has reached minimum solvency degree faster than it determine.

Kata Kunci : Manajemen Perusahaan,Kesehatan Perusahaan,Solvabilitas, risk base capital