Judul: Analisis Faktor-Faktor yang Memengaruhi Financial Distress pada Perusahaan Asuransi Jiwa
Abstrak: Industri subsektor asuransi jiwa mengalami penurunan kondisi keuangan. Financial distress merupakan tahap penurunan kondisi keuangan yang terjadi sebelum terjadinya kebangkrutan atau likuidasi. Pada periode 2011-2018 terdapat lima perusahaan asuransi jiwa yang mengalami financial distress. Penelitian ini bertujuan untuk menganalisis kinerja dan kesehatan perusahaan, tingkat financial distress, serta faktor-faktor yang memengaruhi terjadinya financial distress. Data penelitian berdasarkan laporan keuangan perusahaan asuransi jiwa tahun 2011-2018. Teknik analisis menggunakan rasio keuangan Early Warning System (EWS), analisis Altman’s Z-score, dan analisis regresi data panel. Metode analisis data yang digunakan adalah deskriptif kuantitatif. Pengolahan data menggunakan sofware Microsoft Excel 2013 dan Eviews 9. Hasil penelitian bahwa kinerja dan kesehatan perusahaan asuransi jiwa dalam kondisi tidak baik, memiliki potensi yang tinggi mengalami kebangkrutan, serta rasio keuangan yang berpengaruh signifikan terhadap financial distresss yaitu: solvabilitas, kecukupan dana, perubahan surplus, biaya manajemen, pengembalian investasi, investasi terhadap cadangan teknis, dan cadangan teknis.
Keyword: altman z-score, early warning system (EWS), kinerja dan kesehatan perusahaan, regresi data panel

Judul: Risiko Insolvensi dan Faktor – Faktor yang Memengaruhinya pada Perusahaan Asuransi di Indonesia
Abstrak: Asuransi sebagai lembaga jasa keuangan merupakan salah satu pendukung pertumbuhan ekonomi. Rendahnya partisipasi masyarakat, persaingan dan regulasi yang semakin ketat menjadikan perusahaan asuransi rentan akan risiko insolvensi. Penelitian ini bertujuan untuk mengetahui permasalahan insolvensi serta faktor – faktor yang memengaruhinya pada perusahaan asuransi di Indonesia. Data yang digunakan adalah data 48 perusahaan asuransi dari tahun 2012 hingga 2017 yang diperoleh dari Otoritas Jasa Keuangan dan website perusahaan asuransi. Analisis yang digunakan pad a penelitian ini adalah z-score dan Metode OLS. Hasil penelitian menunjukkan bahwa terdapat kemungkinan terjadinya insolvensi pada beberapa perusahaan asuransi serta aset dan debt ratio merupakan faktor – faktor yang memengaruhi risiko insolvensi.
Keyword: Asuransi, faktor internal asuransi, metode OLS, risiko insolvensi, Zscore

Judul: Biology and ecology of the buffalo fly, haematobia exigua de meijere (diptera:muscidae)
Abstrak: The life history of the buffalo fly was observed at room temperature of 27°-29.5°C and at a relative humidity of 48-68 percent. The eggs hatched after 17-22 hours, with an average of 18 hours. First instar larvae measured 1.25 + 0.16 mm long and 0.27 + 0.037 mm wide. reach the second larval stage. It took 6-12 hours to the second instar larvae measured 2.676 +0.187 mm long and 0.353 +0.028 mm wide. The second instar took about 12-24 hours to reach the third larval stage. The third instar measured 6.833 + 0.189 mm long and 0.919 + 0.051 mm wide. It took about 2-3 days for the third instar to become pupae. Duration of the pupal stage was about 5-7 days before the adults emerged. Under laboratory condition, the buffalo fly completed its life cycle in 9.5 to 10.5 days, whereas under field condition it took 9-14 days with an average of 10.5 days. The growth ratio which was based on the measurements of the cephalo-pharyngeal skeleton of each instar was 1.797. The preoviposition period was 8-12 days and mating usually occurred on the 6th or 7th day. The longevity of the male was 29 days, whereas it was 32 days in the female. The range of egg production under laboratory condition was between 20-139 per female fly. The belly and hind legs of the carabao were the most preferred habitat either during cloudy and cool dry or shiny and warm day. When the weather was clear and the carabao was in the shade, the flies tended to be more distributed particularly on the shoulder, dewlap, back and horns. The carabaos had relatively fewer Musca sp. and Stomoxys calcitrans than cattle; never the less carabaos had a higher infestation of buffalo fly than cattle. Oviposition occured either during the day or night but the buffalo flies were more active during the night than in the day time. The effect of various lengths of exposure time of manure in relation to the oviposition was profound. observed, the maximum number of the buffalo flies was occurred when the dung was exposed for 30 minutes. With increasing time of exposure the number and variety of insects also increase. It was evident that Sepsidae and psychodidae were the most dominant insects emerging from the dung. The number of buffalo flies also increased with increasing
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