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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora
Salma, Ghina Mufidatus
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Faktor Internal Terhadap Profitabilitas Perusahaan Asuransi Sanputra, Adrian Hartanto Darma; Puspitasari, Cindy Kharisma; Puspita Sari, Citra Duwi; Ramadina, Defrina Eka Orchidta; Jannah, Devita Hidayatul; Aprilia, Ervina Dwi; Salma, Ghina Mufidatus
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 1 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i1.3704

Abstract

This study explores the internal elements that influence the profitability of life insurance companies in Indonesia, using Resource-Based Theory (RBT). A quantitative exploratory method was used to collect data from conventional and sharia life insurance companies registered with the Financial Services Authority (OJK) during the 2019-2023 period. To select 24 companies that meet the criteria, purposive sampling method is used to collect 120 sample data. According to the Vector Error Correction Model (VECM) analysis, leverage and underwriting risk have a positive effect on profitability in the long run; in contrast, capital volume and firm size have a negative effect. The results suggest that operational efficiency, flexibility in capital management, and determining the ideal firm size are important. Before making an investment, potential investors should thoroughly analyze the company's organization and performance, as well as potential underwriting and leverage risks.
Transformasi Digital Akuntansi Sebagai Strategi Dalam Manajemen Risiko Dan Penguatan Peran Generasi Z Dalam Membentuk Masa Depan Profesi Darma Sanputra, Adrian Hartanto; Aprilia, Ervina Dwi; Salma, Ghina Mufidatus
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4688

Abstract

This study aims to analyze the impact of digital transformation on risk management in accounting practices and the role of Generation Z in shaping the future of the accounting profession. The study uses a quantitative approach by distributing questionnaires to 217 accounting professionals and accounting students from various universities and companies in Indonesia. The data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The results of the study indicate that digital readiness has a positive and significant effect on risk management (β=0.432, p<0.01), Generation Z competencies have a positive and significant effect on the adoption of accounting technology (β=0.387, p<0.01), and the implementation of new technology has a positive and significant effect on risk management effectiveness (β=0.512, p<0.01). Additionally, it was found that the adoption of artificial intelligence and blockchain has a significant impact on the development of new risk management strategies in accounting practice. This study contributes to the development of digital transformation literature in accounting and provides practical implications for accounting education and professional practice in preparing Generation Z workers to face technological changes.
Co-Authors Adrian Hartanto Darma Sanputra Aprilia, Ervina Dwi Jannah, Devita Hidayatul Puspita Sari, Citra Duwi Puspitasari, Cindy Kharisma Ramadina, Defrina Eka Orchidta