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Is the hybrid method more adequate for measuring operational risk? Farsiah, Lena; Amalia, Euis; Saharuddin, Desmadi; Lukman, Lukman
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20660

Research aims: Risk management in financial institutions struggles with setting suitable capital charges for operational losses, resulting in large, disproportionate reserves that impact profits. This study, therefore, aims to develop a tailored operational risk measurement model for general takaful companies, addressing this challenge and optimizing capital allocation.Design/Methodology/Approach: This study employed a hybrid approach, merging the loss distribution approach (LDA) with historical data and scenario analysis for insurance company loss events. Compiling data into distributions, it utilized Monte Carlo simulations to determine value at risk (VaR). The resulting VaR guided the calculation of operational risk capital charges for future periods.Research findings: Measurement using the hybrid method could produce more adequate operational risk capital charges. These results confirm the acceptability of the VaR calculation and have been validated by the Kupic test.Theoretical contribution/Originality: This research offers a more comprehensive alternative method of measuring operational risk by combining historical company data with expert opinions, making it more likely to be practiced in the industry.Practitioner/Policy implication: The results of this study put forward an alternative, more suitable model for industry and regulators to measure operational risk management in general takaful companies.

Model Pengukuran Risiko Operasional Perusahaan Asuransi Syariah Menggunakan Metode Analytical Network Process Farsiah, Lena
Jurnal Akuntansi dan Governance Vol. 5 No. 2 (2025): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.2.182-202

Model pengukuran risiko operasional, yang pada umumnya menggunakan pendekatan kuantitatif, dinilai tidak mampu menangkap seluruh aspek yang diperlukan untuk membangun model pengukuran yang memadai. Penelitian ini bertujuan merancang model pengukuran risiko operasional yang lebih komprehensif dengan mempertimbangkan berbagai faktor, seperti faktor risiko, aktor, data kejadian kerugian, serta alternatif strategi mitigasi risiko yang tepat untuk perusahaan asuransi umum syariah.Penelitian ini menggunakan pendekatan kualitatif berdasarkan pendapat para ahli menggunakan metode Analytical Network Process (ANP), menghasilkan model pengukuran risiko operasional yang lebih handal dan memberikan kontribusi penting bagi industri. Temuan penelitian menunjukkan bahwa prioritas strategi mitigasi risiko operasional berdasarkan ANP adalah peningkatan kualitas standar pencatatan semua risiko dengan sistem informasi yang terintegrasi.

Is the hybrid method more adequate for measuring operational risk? Lena Farsiah; Euis Amalia; Desmadi Saharuddin; Lukman Lukman
Journal of Accounting and Investment Vol. 25 No. 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20660

Research aims: Risk management in financial institutions struggles with setting suitable capital charges for operational losses, resulting in large, disproportionate reserves that impact profits. This study, therefore, aims to develop a tailored operational risk measurement model for general takaful companies, addressing this challenge and optimizing capital allocation.Design/Methodology/Approach: This study employed a hybrid approach, merging the loss distribution approach (LDA) with historical data and scenario analysis for insurance company loss events. Compiling data into distributions, it utilized Monte Carlo simulations to determine value at risk (VaR). The resulting VaR guided the calculation of operational risk capital charges for future periods.Research findings: Measurement using the hybrid method could produce more adequate operational risk capital charges. These results confirm the acceptability of the VaR calculation and have been validated by the Kupic test.Theoretical contribution/Originality: This research offers a more comprehensive alternative method of measuring operational risk by combining historical company data with expert opinions, making it more likely to be practiced in the industry.Practitioner/Policy implication: The results of this study put forward an alternative, more suitable model for industry and regulators to measure operational risk management in general takaful companies.

Pemberdayaan Pengurus dan Jamaah Masjid Melalui Implementasi Sistem Informasi Manajemen Terpadu Berbasis Digital : Pengabdian Syafran Nurrahman; Aep Saefullah; Farhat Abas; Tohiroh; Joned Ceilendra Saksana; Sitti Aliyah Azzahra; Elvira Sitna Hajar; Lena Farsiah; Zulkifli Zainudidin; Nurdin
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1974

Mosque management in Indonesia still faces challenges such as manual administration, lack of financial transparency, fragmented databases, and limited use of technology. This participatory seminar-based community service (PKM) aimed to empower mosque administrators in East Ciputat through integrated technology solutions. Conducted on July 19, 2025, the program included: (1) needs assessment via FGD and surveys, (2) technical training (Zoho Books, QRIS, PWA), (3) solution design workshops, and (4) follow-up mentoring. Ten key issues were identified, including digital resistance among senior administrators (65%) and low youth involvement. Solutions implemented included a cloud-based QRIS accounting system, a youth digital task force for social media, a centralized database with automated notifications, and a digital RKTM template. Results showed a 120% increase in youth donations, a 60% reduction in report preparation time, and a 45% rise in participation among 18–35-year-olds. The mosque’s digital transformation proved effective through gradual adoption and community mentoring. The study recommends forming a digital DKM forum and promoting data-driven collaboration with universities/government as an adoptable model for traditional mosques

Resiliensi Loyalitas Konsumen pada Merek Fashion Muslim Lokal: Perspektif Etnosentris dan Indentitas Budaya Rahman Nurhakim; Lena Farsiah; Fisy Amalia; Elvira Sitna Hajar; Syarif Hidayatullah
Score: Jurnal Lentera Manajemen Pemasaran Vol. 4 No. 01 (2026): Mei 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Masuknya produk fashion asing menjadi tantangan kompetitif yang besar bagi eksistensi merek lokal, namun sebagian konsumen tetap mempertahankan ketangguhan loyalitas terhadap produk domestik di tengah godaan harga dan prestise produk impor. Meskipun demikian, eksplorasi kualitatif mengenai bagaimana resiliensi loyalitas ini terbentuk dan bertahan dalam kompetisi asimetris tersebut masih terbatas. Oleh karena itu, penelitian ini bertujuan untuk menganalisis secara mendalam persepsi, sikap, dan sentimen konsumen fashion muslim terhadap merek lokal saat dihadapkan pada gempuran produk impor, sekaligus mengidentifikasi determinan utama yang membangun resiliensi loyalitas mereka. Melalui pendekatan kualitatif deskriptif, pengumpulan data dilakukan menggunakan teknik wawancara mendalam terhadap delapan informan perempuan (20–45 tahun) yang dipilih melalui purposive sampling. Data dianalisis menggunakan model interaktif Miles et al. melalui kondensasi data, penyajian data, dan penarikan kesimpulan, serta diuji keabsahannya melalui triangulasi sumber dan member checking. Hasil penelitian menunjukkan bahwa konsumen memiliki persepsi superior terhadap merek lokal berkat keunggulan fungsional seperti kenyamanan material di iklim tropis, harga yang terjangkau, dan kesesuaian potongan pakaian dengan standar kesopanan syariat Islam. Resiliensi loyalitas terbukti sangat tangguh karena didorong oleh tiga determinan psikologis: (1) etnosentrisme konsumen yang memicu kesadaran moral untuk mendukung UMKM; (2) identitas budaya (brand local iconness) yang relevan; serta (3) keterikatan emosional yang solid. Penelitian ini memberikan kontribusi dengan memperluas pemahaman mengenai loyalitas merek lokal sebagai konstruksi yang tidak hanya bersifat transaksional, tetapi juga dibentuk secara kuat oleh identitas budaya dan komitmen moral konsumen.

Implementation of Google Forms and Spreadsheet Processing on Mid-Semester Exam Digitization to Support a Paperless Campus Syafran Nurrahman; Lena Farsiah; Mohammad Ruvi; Hayati Fina Setiani; Iskandar Iskandar
Journal Of Applied Multidisiplinary Studies Vol 2 No 2 (2026): May 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/9hcz9y47

Digital transformation in higher education has accelerated the adoption of digital learning assessment systems that are more efficient and environmentally sustainable. However, mid-semester examinations (UTS) in many universities continue to rely on paper-based methods, resulting in time-consuming assessment processes and excessive paper consumption. This study evaluates the implementation of a digital examination system based on Google Forms integrated with Google Sheets and Microsoft Excel to improve assessment efficiency while supporting paperless campus initiatives. A descriptive quantitative approach was employed involving 45 undergraduate students. Data were collected through observations, interviews, documentation, and questionnaires, and analyzed using descriptive statistics with instrument validity and reliability testing. The findings indicate that the Google Forms-based examination system reduced grading time for multiple-choice tests from approximately 2–3 hours to less than one minute through automated scoring. Furthermore, integration with Google Sheets and Microsoft Excel streamlined grade recapitulation, minimized human error, and eliminated the need for printed examination materials. Students also reported positive perceptions regarding system usability, accessibility, efficiency, and its contribution to paperless learning practices. These findings suggest that Google Forms provides a practical, cost-effective, and easily implementable digital examination solution for higher education institutions, particularly those with limited technological resources.

Akuntansi Hijau: Penerapannya Pada Usaha Mikro Kecil Menengah Produksi Ikan Rita Rita; Lena Farsiah; M. Arief Noor; Aep Saefullah; Fisy Amalia Amalia; Dhenok Darwanti; Evi Okli Lailani; Intan Arsitia Djafri
Jurnal Nusantara Mengabdi Vol 5 No 1 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v5i1.5748

Purpose: This community service activity aims to introduce and enhance the understanding of green accounting among micro, small, and medium enterprises (MSMEs) in aquaculture, particularly fish farmers in Desa Cogreg, Kecamatan Parung, Bogor. The purpose is to increase accounting literacy, integrate environmental aspects into financial recording, promote cost efficiency, and raise awareness of business sustainability. Methodology/approach: The activity used a participatory–educative approach involving 25 fish farmers, with observation and interviews in the preparation stage, followed by counseling, discussions, and distribution of a simple FCR module. Evaluation focused on participants’ responses and their needs for further training and mentoring. Results/findings: The counseling increased participants’ understanding of green accounting. Although unfamiliar, they recognized existing eco-friendly practices—water reuse, feed efficiency, and sludge utilization—as recordable financial activities. Findings revealed a gap between ecological awareness and accounting documentation, emphasizing the need for recording formats Conclusions: The program found that green accounting in MSMEs remains at a pre-integration stage, with environmental awareness present but lacking systematic documentation. The activity improved initial literacy, though sustained mentoring and simple tools are still needed, and the study was limited by a small sample and short observation period. Limitations: This activity was limited by a small sample size, a single location, and a short observation period, which restricted the generalizability and long-term evaluation of the results. Contribution: This program links green accounting theory with MSME aquaculture practices, offering a community service model that supports sustainability and provides a replicable framework for similar future interventions.

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