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All Journal International Journal of Financial, Accounting, and Management Mattawang: Jurnal Pengabdian Masyarakat Utsaha: Journal of Entrepreneurship
Arsjah, Regina J.
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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THE DETERMINANTS AND IMPLEMENTATION OF RISK-BASED CAPITAL ON THE FINANCIAL PERFORMANCE OF INSURANCE COMPANIES IN INDONESIA Hery, Yaudil; Hady, Hamdy; Arsjah, Regina J.
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 3 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i3.340

Abstract

The insurance company is one of the pillars in supporting economic growth. In Indonesia, insurance companies are required to report their solvency ratio to the government on a regular basis. Therefore, the objective of this research is to assess the effect of retention, investment assets, leverage, technical reserves and maturity mismatch on Risk Based Capital (RBC) and financial performance of insurance companies in Indonesia. This research is a quantitative approach using panel data regression method. The population of this research is companies in the insurance industrial sector in 2014-2018. The sample used in this research was 91 insurance companies. This research used secondary data obtained from financial reports published in print media and company websites during 2014-2018. The results of this research indicate that retention and investment assets have a positive effect on risk-based capital (RBC) and the financial performance of insurance companies. While leverage has no effect on risk-based capital (RBC) or financial performance of insurance companies. On the other hand, the technical reserve variable only affects the financial performance of insurance companies but has no effect on the company’s risk-based capital. In addition, the maturity mismatch variable indicates a negative effect on risk-based capital but has no effect on the financial performance of insurance companies. Meanwhile, risk-based capital affects the financial performance of insurance in Indonesia.
Interactive Training to Improve MSMEs’ Ability in Calculating the Cost of Production: Pelatihan Interaktif untuk Meningkatkan Kemampuan UMKM dalam Menghitung Harga Pokok Produksi Oktaviani, Ayu Aulia; Daeli, Florus; Arsjah, Regina J.; Wiyono, Slamet; Simamora, Adam Yonas
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang3915

Abstract

MSMEs play a vital role in the national economy but face challenges in financial management, particularly in accurately calculating the cost of production (HPP). Limited understanding of cost components and calculation methods leads to errors in product pricing. This community service aimed to improve the understanding and skills of MSME members of the Komunitas Sukses Berjamaah Indonesia (KSBI) in calculating HPP through interactive and practical training. The method involved needs identification, material development, direct training, and pre- and post-test evaluation. The results showed a significant increase in participants' understanding of HPP concepts, their ability to calculate production costs, and to set selling prices based on accurate cost calculations. This program had a positive impact on enhancing MSMEs' readiness to manage their businesses more efficiently and competitively. Abstrak UMKM memiliki peran vital dalam ekonomi nasional, namun masih menghadapi tantangan dalam pengelolaan keuangan, terutama dalam perhitungan harga pokok produksi (HPP) yang akurat. Rendahnya pemahaman tentang komponen biaya dan metode perhitungan HPP menyebabkan kesalahan dalam penetapan harga jual produk. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan anggota UMKM Komunitas Sukses Berjamaah Indonesia (KSBI) dalam menghitung HPP melalui pelatihan interaktif dan praktis. Metode yang digunakan meliputi identifikasi kebutuhan, penyusunan materi, pelatihan langsung, dan evaluasi melalui pre-test dan post-test. Hasil pelatihan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap konsep HPP, kemampuan menghitung biaya produksi, serta penetapan harga jual berbasis perhitungan yang tepat. Kegiatan ini berhasil memberikan dampak positif terhadap kesiapan pelaku UMKM dalam mengelola usaha secara lebih efisien dan kompetitif.
Moral development as the influencer of fraud detection Heliantono, Heliantono; Gunawan, Itjang D.; Khomsiyah, Khomsiyah; Arsjah, Regina J.
International Journal of Financial, Accounting, and Management Vol. 2 No. 1 (2020): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i1.159

Abstract

Purpose: The purpose of the study is to analyze the influence of the external auditor's moral development, continuing professional education (CPE) on fraud, and education on fraud detection. Research Methodology: The research sample was taken randomly, and the total respondents were 171 external auditors working in public accounting firms in Indonesia. The analytical data method uses multiple linear regression. The instrument measures moral development using three scenarios, which are the auditor opinion, allowance for receivables, and cost reimbursement, with modifications made to conform with Law 5/2011 concerning public accountant. Results: Results found that moral development and education had a significant effect on fraud detection, while CPE on fraud has no effect on fraud detection. Limitations: One newly developed of the three scenarios measuring moral development may not be suitable for region other than Indonesia. Contribution: The accounting red flag dimension is the dimension that has the most attention, while the dimension according to SA 240, the perpetrator dimension, is the dimension that has the least attention. Keywords: Kohlberg moral development, Education, CPE on fraud, Fraud detection
Co-Authors Ayu Aulia Oktaviani Daeli, Florus Gunawan, Itjang D. Hady, Hamdy Heliantono Hery, Yaudil Khomsiyah, Khomsiyah Simamora, Adam Yonas Wiyono, Slamet