This research was to analyze the role of gender, women's economic contribution, and family welfare of horticulture families in Sindangjaya village, Cianjur District, West Java Province. This research involved 30 families that chosen purposively and collecting data was held by interview. Gender roles consist of gender roles in domestic, public, and farm financial management activities. Economic contribution was measured by the proportion of women income in family income. Objective well-being was measured by poverty line of BPS and subjective well-being was measured by wife’s satisfaction. Data was analyzed by descriptively and Pearson correlation test. The results showed that gender roles in domestic and public activities in moderate category and gender roles in farm financial management in high category. Average of women's economic contribution in family income was 11,3 percent. Mostly family were nonpoor families base on BPS indicator and also had subjective well-being in moderate category. Women's economic contribution was correlated significantly with objective and subjective well-being.

This study aimed to explore the fund separation concept of the financial management on the Islamic general insurance companies, in particular what factors effected on the determination of the proportion tabarru'-ujrah and its relationship to financial performance. This study used a qualitative method in case study type. This research used general insurance companies with full Islamic system as research object. The results showed that the determination of the proportion tabarru '-ujrah influenced by risk factors, the financial aspects of the company, and retakaful activities. Determination of the proportion of tabarru'-ujrah effecst on the company's financial performance (risk based capital / solvency). This study can build a model of determination of the proportion of tabarru'-ujrah, so that the model can be used as a basic model for further research.

Financial management in Islamic general insurance companies uses splitted fund system. Splitted fund system is a separation of assets and liabilities of tabarru ' and company AbstrakPengelolaan keuangan pada perusahaan asuransi umum syariah menggunakan sistem pemisahan dana (splitted fund). Sistem pemisahan dana adalah memisahkan aset dan liabilitas kelompok dana tabarru' dari kelompok dana perusahaan. Pemisahan dana sudah dilakukan sejak peserta membayar kontribusi (premi) di awal transaksi. Kontribusi (premi) dipisah menjadi dana tabarru' (dana tolong menolong) dan ujrah (fee untuk operator/perusahaan). Tujuan penelitian ini adalah melakukan pengujian variabel determinan proporsi dana tabarru' pada asuransi umum syariah. Penelitian dilakukan pada semua perusahaan asuransi umum syariah, baik dalam bentuk perusahaan Islam penuh maupun unit usaha syariah. Metode purposive sampling digunakan untuk penentuan sampel penelitian ini. Periode penelitian dilakukan pada tahun 2011 sampai dengan tahun 2013. Penelitian ini menggunakan analisis regresi berganda guna menjawab permasalahan dalam penelitian ini. Hasil penelitian menunjukkan bahwa variabel klaim, kegiatan reasuransi, biaya komisi, dan beban administrasi umum berpengaruh signifikan terhadap proporsi dana tabarru'. Kata kunci: pemisahan dana, pengujian variabel, proporsi tabarru' PENDAHULUANLembaga asuransi syariah adalah salah satu lembaga keuangan yang saat ini banyak dibutuhkan oleh masyarakat. Sebagaimana yang tertuang pada Bab III PMK Nomor 18/PMK.010/2010, operator (perusahaan) asuransi syariah melakukan pemisahan kekayaan dan kewajiban dana tabarru' dari kewajiban dan kekayaan dana perusahaan. Oleh karena itu, operator asuransi syariah menggunakan sistem pemisahan dana dalam pengelolaan keuangannya untuk mengakomodasi penggunaan akad tabarru' dan wakalah bil ujrah.

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This study purposes to analyze the influence of financial and non financial factors to prediction of the rating islamic bond in indonesia. The study used independent variable,that is financial factor (growth, size, profit sharing/fee, liquidity) and non financial factor ( secure and maturity) and dependent variable that is the rating of islamic bond. This study applied logistic regresion analysis with sample collection methods using purposive sampling. After selecting fixed criterias, there were 25 islamic bonds chosen with the numbers of 75 investigation from periods of 2010-2012. The result of this study showed that significantly effect the variable growth (X1) , size(X2), profit sharing/ fee (X3), liquidity (X4), secure (X5), maturity (X6) simultaneously to the rating prediction of islamic bond in indonesia. Partially, variable variables of growth (X1) , size (X2), profit sharing/ fee (X3) which referred not significant affecting to the rating prediction of islamic bond in indonesia. Meanwhile, variables of liquidity (X4), secure (X5), maturity ( X6) referred significant affecting to the rating prediction of islamic bond in indonesia.