Journal articles on the topic 'Asya Taburu'

Sharia Insurance according to a binding ruling in religious matters (fatwa) of the National Shari'ah Board of the Indonesian Ulama Council no: 21 /DSN-MUI/ X / 2001 is a mutual effort to help among a number of people/parties through investment in assets or tabarru' which provides a pattern of return to face certain risks through engagement in accordance with the sharia. PRUlink sharia is an insurance product associated with sharia-based investment. PRUlink Syariah is designed to meet the society's need for future financial designs in accordance with Islamic principles of sharia. There are two types of product of PRUlink Syariah insurance, namely PRUlink Syariah Investor Account and PRUlink Syariah Assurance Account. Kind of Product in PRUlink Syariah is contract between policy holders using contract of tabarru which is called hibah and the owner of the policy/participant premises sharia insurance company using contract of tijarah called wakalah bin ujrah. In sharia insurance there is a surplus sharing that will be distributed to customers calculated at the end of the calendar year. This can be obtained if there are more funds than tabarru' accounts that have been reduced by claims and debt to the company if any. How is PRUlinksyariah managed in Prudential? The result of the research shows that PRUsyariah premium management in Prudential is separated by two accounts, namely tabarru' account and investment account. The own fund is managed by Eastpring Investment, that is manager company from Asia prudential, while allocation of fund is invested in stocks and obligation which is in accordance with sharia principles contained in the Jakarta Stock Exchange. For the choice of investment in PRUsariah, there are three options of investment, namely Sharia-Rupiah Equity Fund, Sharia-Rupiah Managed Fund or Sharia-Rupiah fixed Income fund, in accordance with the choice of the next participant. From the investment result the participant agrees to pay tabarru’ contribution directly input into tabarru' account. Tabarru’ funds are fully owned by participants and used to pay claims participants claim at any time, but if there is tabaaru’ funds excess with claims total in one year as of 31 December paid, then tabarru’ surplus or that is called surplus will be distributed participants that meet the requirements to get the surplus.

Dana tabarru’ mempunyai pengaruh yang kuat terhadap total aset di PT Asuransi Jiwa Central Asia Raya Unit Usaha Syari’ah Periode 2014-2019 sehingga berpengaruh kepada hal yang positif. Dalam UU 40 tahun 2014, Dana tabarru’ ialah kumpulan dana yang didapat sejak kerjasama anggota dengan tata cara pemanfaatannya menggunakan kesepakatan Asuransi dan reasuransi syari’ah. Dana tabarru’ dikelola didalam akad tabarru’ sesuai Fatwa DSN-MUI No.53/III/2006 yaitu Akad Tabarru’ pada asuransi kontrak dalam bent uk hibah untuk amal dan keselamatan. Ketika anggota asuransi syariah membayar dana tabarru’ ini maka tidak bisa dikembalikan lagi, hal itu didasari pada Fatwa DSN-MUI No.81/III/2011 berisi pengembalian dana tabarru’ untuk anggota yang mengundurkan diri pra menandatangani kontrak. Dan dalam dana tabarru’ bisa terjadi selisih positif dan negatif. Penelitian yang disusun ini memakai metode penelitian kuantitatif dan jenis penelitian kuantitatif deskriptif dengan penjelasan yang menggambarkan variabel yang diteliti. Sumber informasi yang dipakai adalah data sekunder. Untuk melihat seberapa besar pengaruh dana tabarru’ terhadap total asset akan disajikan dalam bentuk regresi linier sederhana dimana terdapat uji regresi sederhana, uji korelasi sederhana dan koefisien determinasi. Hasil dalam penelitian ini menunjukkan dana tabarru’ saling berpengaruh dengan hasil yang positif terhadap total asset. Pengaruh ini terlihat dengan bertambahnya dana tabarru’ maka akan menambah total asset yang dimiliki PT Asuransi Jiwa CAR begitu juga sebaliknya jika dana tabarru’ berkurang maka total asset pun akan berkurang. Pengujian data dan analisis juga menunjukkan dana tabarru' berpengaruh baik.

Penelitian ini bertujuan untuk mengetahui biaya operasional, kontribusi retakaful, risiko klaim, nilai tukar rupiah, tingkat inflasi, dan tingkat BI terhadap proporsi dana tabarru’ pada perusahaan asuransi jiwa syariah. Pengambilan sampel dilakukan dengan teknik purporsif sampling untuk mendapatkan 69 data dari berbagai periode, dengan sampel akhir 22 perusahaan asuransi jiwa syariah selama 2015-2018. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan data panel yang diolah menggunakan e-views 10. Hasil estimasi menunjukkan bahwa biaya operasional, kontribusi retakaful, dan risiko klaim berpengaruh positif dan signifikan. Sementara itu, variabel makroekonomi, nilai tukar rupiah, inflasi, dan BI-Rate tidak berpengaruh terhadap tingkat proporsi dana tabarru’.

The future of sharia insurance in Indonesia is very bright. Rapid economic growth, rising savings rates and the development of the middle class economy bodes well for the Islamic life insurance industry. Sharia life insurance in Indonesia registered in the Financial Services Authority Institute totaling 52 companies. Of the many companies in this study only took 6 (six) companies in the 2013-2018 period. Researchers took in the company PT. Panin Daichi Life, PT. Central Asia Raya Life Insurance, and PT. Life Insurance Manulife Indonesia, PT. AIA Financial, PT. Prudential Life Assurance. In 4 (four) companies have fluctuating report results that are not directly proportional to investment. But the company PT. Sun Life Financial Syariah between funds of Ujrah participants and investment returns always increases. Based on the above background, the formulation of the issue is taken as follows: 1. How is the influence of Tabarru funds' on investment returns in Islamic insurance companies in Indonesia for the period 2013-2018 ?. 2. How is the effect of ujrah on investment returns in sharia insurance companies in Indonesia for the period 2013-2018 ?. 3. How big is the influence of tabarru funds' and ujrah on investment returns in sharia insurance companies in Indonesia for the period 2013-2018? The research objectives are: 1) To determine the effect of Tabarru funds' on investment returns in sharia insurance companies in Indonesia for the period 2013-2018. 2) To find out the effect of ujrah on investment returns in sharia insurance companies in Indonesia for the period 2013-2018. 3) To determine the effect of Tabarru funds' and ujrah on investment returns in sharia insurance companies in Indonesia for the period 2013-2018. The method used in this study is a quantitative method. From the results of the calculation of the simultaneous regression coefficient test (F test) it was concluded that the tabarru funds variable (X1) and the Ujrah variable (X2) simultaneously affect the investment return on Islamic insurance in Indonesia. This can be seen from the simultaneous test (F test), namely the value of Fcount <Ftable (69.945> 3.28) with a significance value of 0.000> 0.05. As the coefficient of determination test (R2) obtained a value of 0.798 which means it can be concluded that the influence of Tabarru funds and Ujrah on investment returns is 79.8% while the remaining 20.2% is influenced by other variables not included in this study.

Vietnamese, the official language of Vietnam, is spoken natively by over seventy-five million people in Vietnam and greater Southeast Asia as well as by some two million overseas, predominantly in France, Australia, and the United States. The genetic affiliation of Vietnamese has been at times the subject of considerable debate (Diffloth 1992). Scholars such as Tabard (1838) maintained a relation to Chinese, while Maspero (1912), despite noting similarities to Mon-Khmer, argued for an affiliation with Tai. However, at least since the work of Haudricourt (1953), most scholars now agree that Vietnamese and related Vietic languages belong to the Mon-Khmer branch of the Austroasiatic family.

The author of this article extracted all historical, geographical and ethnographical materials (including legendary) concerning the ancient Slavs of the Eastern Balkans and Asia Minor mentioned in the multivolume «History of the Prophets and Kings» (Ta’rīḫ ar-Rusul wa-l-Mulūk) by «the father of the Muslim historiography», an Arabic spoken Iranian Muḥammad b. Ǧarīr (Djarir) aṭ-Ṭabarī (839–923), which outlines the general history from the Creation to 302 AH (914/5). The extracted passages are from a classic edition carried out in three series and 15 volumes by the eminent Dutch Arabist Michael Jan de Goeje (1836–1909) in Leiden (Annales quos scripsit Abu Djafar Mohammed ibn Djarir at-Tabari / Cum aliis ed. M. de Goeje. Series I–III. Lugduni Batavorum, 1879–1901). The selected passages are translated from Classical Arabic into Russian for the first time. The detailed text notes and scholarly comments based on the historical and geographical narratives of the Antiquity, Pre-Islamic Middle East, Christian and Muslim Orient are attached to the translated materials as well. They are also based on the world’s leading scientific, reference (encyclopedic) and educational publications.

Tulisan ini bertujuan untuk meneliti kajian historigrafi dalam tafsir Al-Qur’an yang dilakukan oleh mufasir dalam menafsirkan ayat-ayat Al-Qur’an. Penelitian ini menggunakan metode sejarah, di mana terdapat empat metode yang berlaku; heuristik, verifikasi, interpretasi dan historiografi. Penulis ingin mengetahui langkah-langkah mufasir dalam menafsirkan ayat-ayat historis baik yangberkenaan dengan para Nabi dan umat-umat terdahulu maupun kejadian-kejadian pada masa Nabi SAW. Penelitian ini menemukan bahwa metode sejarah bukan ilmu baru dalam penafsiran Al-Qur’an. Sejak masa penulisan kitab-kitab tafsir masa awal, ditemukan bahwa kitab tafsir dalam menjelaskan ayat-ayat historis terdapat dua kajian kesejarahan yaitu asba>b al-nuzu>l (yangmembahas seputar turunnya ayat Al-Qur’an) dan israiliyat (kisah-kisah ahlul Kitab; Yahudi). Untuk yang pertama, munculnya asbab al-nuzul dalam kitab tafsir adalah sebuah keniscayaan danditerima semua kalangan mufasir, sedangkan untuk yang kedua ini (israiliyat), para ulama mufasir berbeda pendapat, ada yang melarang, membolehkan, dan ketiga berada di antara keduanya yakni ada yang dibolehkan dan ada yang dilarang. Beberapa kitab tafsir yang banyak meriwayatkan kisah-kisah israiliyat di antaranya at-Tabari dan Ibn Katsir. Terlepas dari perdebatan ini, metodedan pendekatan sejarah sangat familiar bagi kalangan mufasir dalam mengungkapkan serta menafsirkan ayat-ayat dalam Al-Qur’an.

This paper will describe the interpretation of the verse 31, and its relation with the issue of the origin of langguage, from three selected commentaries, namely; Jāmi‘ al-Bayān ‘an Ta’wīl āy al-Qur’ān, al-Kashshāf ‘an ×aqā’iq al-Tanzīl, and MafātīÍ al-Ghaib. A close reading of these tree commentaries reveals that there are two interpretation of the word al-asma‘; first, it means every single word that signifies a meaning: nouns, verbs or particle i.e. the names of everything: angels, humans, animals, and inanimate existent includes its qualities, properties and everything relates to objects. This was the same to saying that God had taught Ādam language in its totality. Al-Zamakhsharī and al-Rāzī believe the verse demonstrates that God taught Ādam every language. But unlike al-Zamakhsharī, who seems to suggest that God was pointing to the objects and naming them, al-Rāzī does not explain how this process occurred, whether God educated him or thrown a knowledge (the understanding of language) into his mind. Second, al-Ùabarī who interprets it in a narrow meaning: al-asma‘ means the names of the angels and Ādam’s sons, seems to suggest that God just taught Ādam some languages. Abstrak: Tulisan ini akan mendiskusikan penafsiran dari ayat 31 dan kaitannya dengan isu asal mula bahasa, dari tiga kitab tafsir yaitu: Jāmi‘al-Bayān ‘an Ta’wīl āy al-Qur’ān, al-Kashshāf ‘an ×aqā’iq al-Tanzīl, and MafātīÍ al-Ghaib. Berdasarkan penafsiran dari ketiga kitab tafsir ini ditemukan bahwa terdapat dua pemahaman dari lafaz al-asma’. Pertama; meliputi semua kata yang menunjukkan kepada makna baik kata benda, kata kerja atau partikel dan lain sebagainya. Yakni meliputi nama segala sesuatu termasuk malaikat, manusia, binatang maupun benda mati termasuk kualitas, sifat dan semuanya yang berhubungan dengan objek. Ini bermakna bahwa Allah telah mengajarkan Ódam bahasa secara keseluruhan. Al-Zamakhsharī and al-Rāzī berpendapat, ayat menjelaskan bahwa Allah mengajarkan Ódam semua Bahasa. Namun berbeda dengan al-Zamakhsharī yang nampaknya menerangkan bahwa Allah mengajarkan Ódam dengan menunjuk kepada benda kemudian menamainya, al-Rāzī tidak menjelaskan bagaimana proses itu berlangsung, apakah Allah mengajarkan Ódam atau mengilhamkan pengetahuan kepadanya. Kedua, al-Tabari yang menafsirkan ayat dengan makna yang lebih sempit, di mana al-asma’ pada ayat bermakna nama-nama malaikat dan anak-anak Ódam terkesan memahaminya bahwa Allah mengajarkan Ódam hanya sebagian bahasa saja.

This research offers a detailed reconstruction of one of the most famous episodes of Byzantine-Arab relations in the ninth century, the victorious campaign of the Abbasid army led by Caliph al-Mu‘tasim deep into the territory of Byzantium in 838 AD, which ended with the defeat of the army of Emperor Theophilos and the destruction of two most important fortresses in Asia Minor, Ankyra and Amorion, the native place of the ruling dynasty. The accounts of the circumstances and the route of this expedition kept by Arab, Syrian, and Greek sources make it possible to build a detailed chronological map of this military campaign with the use of new methodology created for the project of the comprehensive database of events of Byzantine history. The bringing together chronological and topographic indications of all available sources made it possible not only to make a complete reconstruction of the military operations, but also to revise the date of one of the most important events in the ninth-century history of Byzantium, the battle of Anzen at Dazimon plain, when the Arab-Turkic-Armenian army commanded by Afshin inflicted a crushing defeat on the Byzantine army of Emperor Theophilus, which included the Persian detachments of the ex-Khurramites of Babek. Taking the data in possession into account, there are reasons to date the battle to July 4th, 838 AD. It is proposed to correlate the previously accepted date indicated by at-Tabari, July 22nd, with another key event of the 838 campaign, the destruction of Ankyra. In addition, a comprehensive analysis of the sources makes it possible to clarify the chronology and circumstances of the fall of Amorion, which surrender to the Arabs was resulted by an ethno-religious conflict.

ABSTRACT: The Covid-19 pandemic that has occurred in the world has harmed economies since 2020, especially Indonesia. Therefore, it is very important to study the impact of this pandemic on the stability of Islamic banking in Indonesia and examine potential signs of post-pandemic recovery. This study examines the stability of Islamic banking in Indonesia. Stability is measured using ROA and Z-score. The data in this study are panel data for Islamic Commercial Banks (BUS) and Islamic Business Units (UUS). The data used is quarterly data for 2016-2020. This study uses the Generalized Method of Moment (GMM). The results of this study are ROA for Assets, CAR, FDR, and Covid-19 do not affect profits. However, NPF and BOPO have a negative effect. Whereas on the Z-score for Assets, CAR FDR has a positive effect. NPF and BOPO harm the stability of Islamic banking, except for Covid-19. Lower efficiency and problematic financing reduce the stability of Islamic banking. In addition, the results of our analysis, based on profitability and financial stability during the quarterly period, Islamic banking was able to survive during the Covid-19 pandemic. This research implies that even though some variables do not significantly affect profits, Islamic banks must still pay attention to other variables, such as ROA, owned assets, CAR, FDR, and Covid-19 which are likely to have a large negative impact on the long term. Apart from that, Islamic banks must also maintain profits and stability to survive and compete with conventional banking amid the Covid-19 pandemic. Keywords: Generalized Method of Moment, Islamic Bank, Banking Stability, Return on Assets, Z Score ABSTRAK: Pandemi Covid-19 yang terjadi di dunia memberikan dampak negatif bagi perekonomian sejak tahun 2020, khususnya Indonesia. Oleh karena itu, sangat penting untuk mengkaji dampak pandemi terhadap stabilitas perbankan syariah di Indonesia dan mengkaji potensi pemulihan pasca pandemi. Penelitian ini mengkaji tentang stabilitas perbankan syariah di Indonesia. Stabilitas diukur menggunakan ROA dan Z-score. Data dalam penelitian ini adalah data panel untuk Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS). Data yang digunakan adalah data triwulanan tahun 2016-2020. Penelitian ini menggunakan Generalized Method of Moment (GMM). Hasil penelitian ini adalah ROA untuk Aset, CAR, FDR, dan Covid-19 tidak berpengaruh terhadap keuntungan perbankan syariah. Namun NPF dan BOPO berpengaruh negatif. Sedangkan pada Z-score untuk Aset, CAR FDR berpengaruh positif. NPF dan BOPO berpengaruh negatif terhadap stabilitas perbankan syariah, kecuali Covid-19. Efisiensi yang lebih rendah dan pembiayaan bermasalah mengurangi stabilitas perbankan syariah. Selain itu, hasil analisis, berdasarkan profitabilitas dan stabilitas keuangan selama periode triwulanan, perbankan syariah mampu bertahan selama pandemi. 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ABSTRACT This study aims to explain and analyze the effect of product market competition, financial leverage, and risk of financing on the stability of Islamic banks in Indonesia in 2018-2022. The sampling technique used is Islamic banks listed on the Indonesia Stock Exchange. Source of data obtained from the annual report of each bank. The analytical method used is panel regression analysis with Eviews 10 software with the Common Effect Model (CEM) model as the best model. The variables used consist of product market competition (PCM), financial leverage (DER proxy), and financing risk (NPF proxy) on banking stability (proximate Natural Logarithm Z-Score). The results of this study found that product market competition did not affect bank stability. Meanwhile, financial leverage and financing risk have a negative effect on the stability of Islamic banks in Indonesia. From the results of this study, it is hoped that competition for Islamic banks in Indonesia can always run normally as it is today. In addition, the financial leverage and financing risks of Islamic banks have a negative impact on banking stability. Therefore, this research can be used as an early warning and reference for Islamic banks to make funding decisions through debt capital and excessive financing. keywords: Banking stability, product market competition, financial leverage, financing risk ABSTRAK Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh persaingan pasar produk, financial leverage, dan risk of financing terhadap stabilitas bank syariah di Indonesia pada 2018-2022. Teknik pengambilan sampel yang digunakan bank syariah yang terdaftar di Bursa Efek Indonesia. Sumber data diperoleh dari laporan tahunan masing masing bank. Metode analisis yang digunakan adalah analisis regresi panel dengan software Eviews 10 dengan model Common Effect Model (CEM) sebagai model terbaik .Variabel yang digunakan terdiri dari persaingan pasar produk (PCM), financial leverage (proksi DER) dan resiko pembiayaan (proksi NPF) terhadap stabilitas perbankan (doproksikan Natural Logarithm Z-Score. Hasil dari penelitian ini menemukan bahwa persaingan pasar produk tidak berpengaruh terhadap stabilitas bank. Sementara financial leverage dan resiko pembiayaan berpengaruh negative terhadap stabilitas bank syariah di Indonesia. Dari hasil penelitian ini, diharapkan persaingan bank syariah di Indonesia dapat selalu berjalan berjalan normal seperti saat ini. Selain itu, financial leverage dan resiko pembiayaan bank syariah berdampak buruk pada stabilitas perbankan. 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Sharia Insurance according to a binding ruling in religious matters (fatwa) of the National Shari'ah Board of the Indonesian Ulama Council no: 21 /DSN-MUI/ X / 2001 is a mutual effort to help among a number of people/parties through investment in assets or tabarru' which provides a pattern of return to face certain risks through engagement in accordance with the sharia. PRUlink sharia is an insurance product associated with sharia-based investment. PRUlink Syariah is designed to meet the society's need for future financial designs in accordance with Islamic principles of sharia. There are two types of product of PRUlink Syariah insurance, namely PRUlink Syariah Investor Account and PRUlink Syariah Assurance Account. Kind of Product in PRUlink Syariah is contract between policy holders using contract of tabarru which is called hibah and the owner of the policy/participant premises sharia insurance company using contract of tijarah called wakalah bin ujrah. In sharia insurance there is a surplus sharing that will be distributed to customers calculated at the end of the calendar year. This can be obtained if there are more funds than tabarru' accounts that have been reduced by claims and debt to the company if any. How is PRUlinksyariah managed in Prudential? The result of the research shows that PRUsyariah premium management in Prudential is separated by two accounts, namely tabarru' account and investment account. The own fund is managed by Eastpring Investment, that is manager company from Asia prudential, while allocation of fund is invested in stocks and obligation which is in accordance with sharia principles contained in the Jakarta Stock Exchange. For the choice of investment in PRUsariah, there are three options of investment, namely Sharia-Rupiah Equity Fund, Sharia-Rupiah Managed Fund or Sharia-Rupiah fixed Income fund, in accordance with the choice of the next participant. From the investment result the participant agrees to pay tabarru’ contribution directly input into tabarru' account. Tabarru’ funds are fully owned by participants and used to pay claims participants claim at any time, but if there is tabaaru’ funds excess with claims total in one year as of 31 December paid, then tabarru’ surplus or that is called surplus will be distributed participants that meet the requirements to get the surplus. Keywords: Tabarru’ Fund Management, Sharia Insurance, Prudential Life

Kur’ân tefsirleri temelde dil, muhteva ve yöntem farklılıkları bakımından öznelliğin tezahür ettiği metinlerdir. Müfessirin öznelliğini belirleyen en önemli unsurlardan biri, onun biyolojik ve entelektüel hayat hikâyesidir. Hayat hikâyesi; müfessirin ailesi, hocaları, öğrencileri gibi sosyal bağlarını içeren; yetiştiği coğrafya, ilim tahsili, bu amaçla seyahat ettiği mekânlar ve yaşadığı zamansal aralıkta hüküm süren siyasi iktidar, tarihsel süreçte cereyan eden önemli hadiseler ve kültürel ortam gibi kişiyi şekillendiren; bilgiye erişim, maişet kaygısı ve statü gibi kişiyi kuşatan geniş bir parantezdir. Bu makalenin konusu, bahsi geçen parantezdeki içeriğin bir kısmı ile telif edilen metinler arasındaki ilişkidir. Tefsir tarihinde elitizmin izini sürmeyi amaçlayan makale, müfessirin yaşadığı dönemdeki statüsü ile kaleme aldığı metin arasındaki ilişkiyi irdelemektedir. Biyografik sözlüklerden elde edilen verilerle statü ve elit konusunu somutlaştırmak için Ebû Ca‘fer Muhammed b. Cerîr et-Taberî (öl. 310/923) örneği seçilmiştir. Tefsir tarihçiliğini, sosyal tarih perspektifinden ele alarak ve nitel yöntemle hazırlanan makalede kuramsal tartışmalar ve kavramsal çerçeve bahsi ağırlıkta olmakla birlikte meselenin pratik boyutuna da değinilmektedir. Çizdiğimiz Taberî portresi, makalenin pratik boyutunun ilk aşamasıdır. İkinci aşaması ise Taberî tefsirinde iktisadi içerikli âyetlerin yorumunda müfessirin izahının ve vurgularının izlenmesidir. Taberî’nin yönetici elitlere karşı tutumu, mukabele edemediği hediyeyi asla kabul etmemesi, yönetici kesimin huzurunda ayağa kalkmaması, maişetini temin etmek için ağır işlerde çalışmak yerine atadan kalan toprakların geliriyle geçinmesi ve sosyal ağları gibi çeşitli bilgileri buluruz. Bu özelliklerin âyetlerin yorumuna yansımasını izlediğimizde çıkan netice, bizi biyografik sözlüklerin sunduğu malzeme ile müfessirin yorumu arasında bütünlük olduğu yargısına sevk eder.

<p>Penelitian ini bertujuan untuk mengetahui tingkat efisiensi asuransi syariah di Indonesia dengan mengunakan metode Data Envelopment Analysis (DEA). Pendekatan DEA yang digunakan dalam penelitian ini adalah pendekatan intermediasi (the intermediation approach) dimana input yang digunakan adalah total aset, beban umum dan administrasi, dan beban komisi. Sedangkan output yang digunakan adalah premi bruto dan dana tabarru’. Penelitian ini menggunakan 9 sampel asuransi jiwa unit syariah yang terdaftar di OJK periode 2014 sampai 2016. Dari hasil olah data diketahui bahwa PT Avrist Assurance dan PT Asuransi Jiwa Central Asia raya menunjukkan tingkat efisiensi tidak dapat mencapai 100% selama tiga periode penelitian. Rendahnya tingkat efisiensi sejumlah perusahaan asuransi dalam penelitian ini dipengaruhi oleh beban umum dan administrasi, total aset dan beban komisi.</p>