Definition Of Earnings Per Share (EPS):

Earnings Per Share (EPS) is the level of analysis tools that use the concept of profitability companies profit. EPS is one of two tools of measurement often used to evaluate common stock addition PER (Price Earning Ratio) in financial circles (Fabozzi, 1999: 359).
According to the Dictionary of Accounting (Abdulah, 1994: 77) earnings per share is the net income of the company for a year divided by the average number of shares outstanding, with net income was reduced by the preferred stock is accounted for that year.
According to Baridwan (1992: 333), earnings per share is the amount of income earned in one period for any outstanding shares, and will be used by the leadership of the company to determine the size of the dividend to be distributed.

EPS, or earnings per shares is the level of net profit for each sheet is capable to achieve the company at the time of launch operations. Earnings per share or EPS sheets on income gained from that available to ordinary shareholders divided by average number of common stock outstanding.

According to Gibson (1996: 313) earnings per share is the ratio that shows the revenues generated per sheet stock. While according to Weygandt et. Al. (1996: 805-806) and Elliot and Elliot (1993: 250) earnings per share net income rate obtained per sheet of common stock. One of the reasons investors buy stocks is to get dividends, if the value of the profit per share is small then small company also possible to share dividends. It can be said investor would be more inseminate stocks have earnings per share compared with earnings per share share low. Earnings per share for its low stock price tend to make it down.

information is something supremely and valuable in an organization today. Fast and accurate information can be very helpful to grow an organization, therefore, information management is viewed essential for smooth a job and to analyses the development of the work itself. That is why appear what is known to the management information System.

Information systems management (SIM) is a field that started to develop since the 1960s. There is consensus, not a single SIM, it is generally defined as a system that provides information used to support operations, management, as well as the decision making of an organization. SIM also known with other phrases such as: “information systems”, “information processing Systems”, “information systems and decision makers”.

SIM describes a unit or a special body tasked to gather news and information for the purposes of the marketing becomes the managerial organization by using the principle of the system. Said to be put on the principle of the system due to the news that are scattered in various forms is collected, stored and processed and processed by a single body which is then encapsulated into an information.

Basketball and Myers argue that SIM it was time to become a scientific discipline independently. Davis offers a consensus, that there are at least five aspects which can be categorized as a special field of SIM traits:

1. process management, such as strategic planning, management of the information systems function, and so on.
2. the process of development, such as the development of project management systems, and so on.
3. the concept of development, such as sociology-technical concepts, the concept of quality, and so on.
4. representation, such as a database system, the coding of the program, and so on.
5. the system applications, such as Knowledge Management, Executive System, and so on.

As the basis of their knowledge, the information is a collection of data that is processed so that it becomes something that is meaningful and useful. Currently data is facts, figures or statistics-statistics from her can make the conclusion.

In the future, the information collected can be processed into a new knowledge.

KEYS TO SUCCESSFUL BUSINESS

Many people often are placed in a position of doubt in doing an entrepreneurial ventures. Doubts arose not only at the time of planning a business establishment, but also at a time when the efforts began to walk, even at the stage of the efforts already underway and compete in the market are narrow. Hesitations that arose often being debated in order to execute the right steps for a business. Not even rare because it was too long to execute a decision, ultimately fatal to the course of such business. Bob Sadino ever say to become a successful entrepreneur then you MUST FEEL a FAILURE because of the failure of then you can learn to be a successful person. Our message: Minimize the risk of failure is an absolute thing in live effort, business failures is increasing your knowledge to create and manage a business get better again. Here are some tips for you as a prospective businessmen and the businessmen about the keys to success of your effort we are living and develop from William a. Ward:

1. HANG OUT & follow TREND
In the business/entrepreneur who can follow the development of the market, then he can withstand, being a follower is one marketing strategy, if you decide to become follower follower then so be unique and have a surplus. Get involved in organizations related to your business. A lot of reading and dig up as much information as possible. The Internet will help you a lot.

2. create a FINANCIAL PLAN
Write down all the income and expense every day. Create short-term targets and long-term. Never gave up on the fate of financial condition. Estimate to mature. Do not mix mortar between your personal finances with your efforts. Finance has always been planned based on the principle of necessity according to the scale of an urgent priority.

3. ANTICIPATED CASH FLOW
You should be able to predict the flow of cash, at least three months in advance, income and expenditure plan between will happen. Don’t make kangaroo expenditure in excess of ability as well as the needs that have not been a priority for such a short term.

4. find the COMPETENT EXPERTS to HELP YOU
Perhaps you are confused or feel free to  the execution of your business. You can search for advisers or experts who are competent to give suggestions, ideas, or criticism of you, your business and the products offered. They could be friends or family members that are trusted. Or if required we  is ready to help provide solutions to your business.

Measure The Level Of Company’s Financial Health

To measure the level of solvency of insurance companies in fact there are many indicators that can be used as a material consideration. But of the many parameters is sufficient for us to understand one yardstick and it already represents the performance of the company as a whole. Just call it his name is RISK BASED CAPITAL (RBC) RATIO.

To measure levels of financial health insurance companies can be seen from the Risk Based Capital (RBC) Ratio, which is the ratio of the number of comparisons between companies with total assets of insurance claims.

The Government stipulates that the insurance company must have a minimum of 120%, RBC means if all customers make a claim then the insurance company can meet all obligations and still have back-up by 20%.

What about Prudential? from the results of the audit, the level of RBC PT Prudential Life Assurance (Prudential Indonesia) shows the numbers of 766%, a performance company that boasts. That means if the entire customer claim, then the company has reserves amounting to 7.6 times. A figure that far exceeds the provisions of the Government of the Republic of Indonesia. That’s not enough, the RBC level achieved by Prudential Indonesia from year to year is always increased, it means the company is doing well performance once.

Risk Based Capital Solvency Levels Of Insurance Companies

In the insurance industry, knowledge about the financial condition of an insurer to be something important. This is because, the insurance company who sell their insurance products which are in the form of a guarantee for any damage incurred due to the occurrence of the risk-the risk of danger that is guaranteed in a policy
Reliance on an insurance company from its customers, be grounded by the insurance company’s financial health in particular is to be able to provide indemnification for losses suffered by its customers, and in General, an insurance company is believed to be able to meet all obligations through evidence that the insurer’s financial condition healthy enough to run his business by having the assets and capital strength in excess of total liabilities assets.

Departing from the background, the Government through the Ministry of finance, establish regulations, namely the Finance Minister’s Decision No. 481/KMK/017/1999 about health insurance companies and reinsurance dated 7 October 1999.

In Act No. 2/1992 declared ahwa brokerage firm insurance and reinsurance brokerage firm have duties and function to represent the interests of the customer in terms of the occurrence of the insurance contract transactions. The implications of the task and function of this made the insurance and reinsurance brokerage companies have a responsibility to the Security Fund provided by the client as well as being able to fulfill a promise by the person or company responsible.

A. DEFINITION OF RISK BASED CAPITAL

Risk Based Capital is one of the methods of measurement Limit the level of Solvency required in legislation in measuring the level of the financial health of an insurance company to ensure fulfillment of obligations of the insurance and Reinsurance by knowing the size of the capital needs of the company in accordance with the level of risk faced by companies in managing their wealth and their obligations.

B. PURPOSE OF RISK BASED CAPITAL

The purpose of the Risk Based Capital is to:
1. know the magnitude of the needs of the company’s capital in accordance with the level of risk faced by companies in managing their wealth and their obligations.
2. measuring the rate of financial health.
3. reducing the cost of insolvency
4. Determine the risk factor proportional to the risk of insolvency.
5. Help regulators (Government) in measuring the actual value of the equities.
6. Anticipate the issues that will come up.