scholarly journals PENGARUH EFEKTIVITAS PROSES BISNIS DAN KOMITMEN ORGANISASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI (SURVEI PADA PERUSAHAAN ASURANSI UMUM DI KOTA BANDUNG)

2021 ◽  
Vol 3 (1) ◽  
pp. 33-54
Author(s):  
Samuel Gautama Abidin ◽  
Yenni Carolina
Keyword(s):  
Organizational Commitment ◽  
Competitive Advantage ◽  
Business Process ◽  
Technological Development ◽  
Insurance Companies ◽  
Accounting Information System ◽  
Average Value ◽  
General Insurance ◽  
Informational Technology ◽  
Sample Data

In a few decades, there is a lot of changes in many field that happened because of technological development, one of them is a changes in the working system by Informational Technology (IT). A spesific form of working system is Accounting Information System (AIS) that can be distribute financial information to all of stakeholders. Recently, a companies in the midst of an increasingly widespread global competition are required to respond any changes and continue to improve their competitive advantage with their technologies, in specific case the insurance companies (both life insurance and general insurance) are challenged to implement the information technology and information systems (included AIS) to be able to compete in the global economical market. This competitive advantage can be reached by the existence of an corporate AIS quality. AIS can be influenced by various factors, included the business process effectiveness that implemented by the firm and the organizational commitment that attached to firm’s employees. This research aims to measure business process effectiveness and organizational commitment influence to AIS quality partially and simultaneusly. This research use sample data that collected by convenience sampling method with questionnaires that contain assessment statements with differential scales. The sample of this research was 78 employees who worked for eight general insurance firm in Bandung, West Java. Several conclusions were obtained from the four hypotheses. First, there is a different between average value of business process effectiveness and the average value of organizational commitment. Second, the business process effectiveness is proven to affect the AIS quality partially by 62,25%. Third, the organizational commitment is proven to affect the AIS quality partially by 64,48%. Fourth, the business process effectiveness and organizational commitment are proven to affect the AIS quality simultaneously by 70,90%.

scholarly journals Analisis Efisiensi Asuransi Umum Syariah di Indonesia Tahun 2013-2015: Aplikasi Metode Data Envelopment Analysis (DEA)

2017 ◽  
Vol 4 (9) ◽  
pp. 757
Author(s):  
Yulia Wahyu Ningsih ◽  
Noven Suprayogi
Keyword(s):  
Data Envelopment Analysis ◽  
Insurance Companies ◽  
Scale Efficiency ◽  
Data Envelopment ◽  
Insurance Company ◽  
Average Value ◽  
General Insurance ◽  
Decision Making Unit ◽  
Dea Analysis ◽  
Input Variables

This study aims to analyze the efficiency of sharia general insurance companies in Indonesia. The input variables used are total assets, expenses, and payment of claims, while the output variable is the income and tabarru’ funds. The method were used to measure the level of efficiency is the Data Envelopment Analysis (DEA) with the assumption of Variable Return to Scale (VRS) with input and output orientation. The samples are 12 sharia general insurance companies during 2013-2015. The results of the study indicate that the average result of DEA analysis for the entire DMU (Decision Making Unit) has not been efficient. The average value of economic efficiency (CRS) by 0.978, technically efficiency (VRS) for 0.925, and scale efficiency for 0.945. Source of inefficiency sharia insurance company is the scale of operations and management of input to output is not optimal.

scholarly journals Insurers' risk management as a business process: a prospective competitive advantage or not?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Danish Ahmed ◽  
Xie Yuantao ◽  
Umair Saeed Bhutta
Keyword(s):  
Risk Management ◽  
Competitive Advantage ◽  
Business Process ◽  
Dynamic Capabilities ◽  
Discriminant Validity ◽  
Insurance Industry ◽  
Insurance Companies ◽  
Equation Modeling ◽  
Content Type ◽  
Convergent And Discriminant Validity

PurposeInsurance companies exist to manage the risk of others, which is why they are perceived to be competitive in risk management (RM). Considering this, we investigate how different RM capabilities make insurers effective in RM. These capabilities include understanding risk and risk management (URRM), risk identification (RI), risk assessment and analysis (RAA) and risk monitoring (RMON) activities in insurance companies. In addition, the authors probe how these capabilities can jointly yield a competitive advantage for the insurance industry under the resource-based view (RBV) and dynamic capabilities perspective (DCP).Design/methodology/approachThe authors present a latent variable RM model for the insurance industry and employ structural equation modeling (SEM) to test the hypotheses. Furthermore, the authors also conduct confirmatory factor analysis (CFA) and convergent and discriminant validity analysis for model fit and invariance testing, respectively.FindingsThe results show that insurers who investigated RM-related capabilities directly influence their risk management practices (RMPs). Moreover, improving these capabilities will make insurers more effective in managing the risks of others. Thus, RM as a business process will yield a competitive advantage for the insurance sector. The findings are supported by the theoretical insights presented by the RBV and DCP. Furthermore, the model also adheres to the convergent and discriminant validity cut-off values.Originality/valueTo the best of the authors’ knowledge, this is the first study examining insurers' RM practices as a source of a competitive advantage.

The effect of psychological empowerment on job burnout and competitive advantage

2020 ◽  
Vol 18 (1) ◽  
pp. 47-71 ◽  
Author(s):  
Ali Safari ◽  
Arash Adelpanah ◽  
Razieh Soleimani ◽  
Parisa Heidari Aqagoli ◽  
Rosa Eidizadeh ◽  
...  
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Competitive Advantage ◽  
Indirect Effect ◽  
Psychological Empowerment ◽  
Job Burnout ◽  
Equation Modeling ◽  
Content Type ◽  
Mediating Role

Purpose This study aims at investigating the effect of psychological empowerment on job burnout and competitive advantage with the mediating role of organizational commitment and creativity. Design/methodology/approach The statistical population included all the managers and staffs of Tooka Company in Iran, and for data analysis, 120 completed questionnaires were used. Data analysis was carried out by SPSS 18 and Amos 20 software and structural equation modeling method. To test the mediating relationships, bootstrap method was used. Findings The findings showed that psychological empowerment has a significant direct effect on job burnout and competitive advantage. Also, psychological empowerment has a significant indirect effect on job burnout through the mediating role of organizational commitment. In addition, psychological empowerment has a significant indirect effect on competitive advantage through the mediating role of organizational creativity. Originality/value This study is among the first to investigate the relationship between psychological empowerment, job burnout, competitive advantage, organizational commitment and creativity.

Managing uncertainty in a general insurance company

1990 ◽  
Vol 117 (2) ◽  
pp. 173-277 ◽  
Author(s):  
C. D. Daykin ◽  
G. B. Hey
Keyword(s):  
Computer Model ◽  
Flow Model ◽  
Insurance Companies ◽  
Simulation Methods ◽  
Insurance Company ◽  
Practical Applications ◽  
General Insurance ◽  
Alternative Approaches ◽  
The Impact

AbstractA cash flow model is proposed as a way of analysing uncertainty in the future development of a general insurance company. The company is modelled alongside the market in aggregate so that the impact of changes in premium rates relative to the market can be assessed. An extensive computer model is developed along these lines, intended for use in practical applications by actuaries advising the management of genera1 insurance companies. Simulation methods are used to explore the consequences of uncertainty, particularly in regard to inflation and investments. Some comments are made on the role of actuaries in general insurance. Alternative approaches to describing the behaviour of an insurance firm in the market are considered.

Efficiency Analysis of Malaysian General Insurance Companies Using Data Envelopment and Super-efficiency Approach

2021 ◽  
Vol 11 (10) ◽  
Author(s):  
Jamilah Mohd Mahyideen ◽  
Nur Azlina Abd Aziz ◽  
Hafisah Yaakob ◽  
Nurhanani Aflizan Mohamad Rusli ◽  
Wan Normila Mohamad
Keyword(s):  
Efficiency Analysis ◽  
Insurance Companies ◽  
Data Envelopment ◽  
Super Efficiency ◽  
General Insurance ◽  
Using Data

scholarly journals Investment potential forecast and strategies for its expansion: case of Ukraine

2020 ◽  
Vol 17 (1) ◽  
pp. 329-347
Author(s):  
Volodymyr Kasianenko ◽  
Tetiana Kasianenko ◽  
Juliya Kasaeva
Keyword(s):  
Foreign Investment ◽  
Information Technologies ◽  
Technological Development ◽  
Positive Influence ◽  
Economic Conditions ◽  
Self Organizing Maps ◽  
Informational Technology ◽  
High Investment ◽  
Capital Market Liberalization ◽  
Technology Level

In the current conditions of capital market liberalization, developing countries achieve a faster economic growth rate by actively attracting various types of foreign investment. The steady rise in the volume of foreign investment into the country could be achieved only due to its high investment potential.Therefore, this study aims to develop the methodology for determining the dynamic changes in the country’s investment potential, and its relevant medium-term indicators identify the degree of informational technology influence on Ukraine’s investment potential. It is essential to define the position of Ukraine in the global context in terms of the level of information technologies as the catalyst for investment attractiveness.The relevant indicators defining Ukraine’s investment potential were forecasted using the Brown-Meyer exponential smoothing model. To calculate the integral indicator of the investment potential, the Hurst exponent was applied. Kohonen self-organizing maps were used to group the countries according to their informational technology parameters.Ukraine’s investment potential was found to decrease since 2019 and is equal to 0.6493 units in 2020 and 0.6407 units in 2021 due to the decline of the indicators describing the human capital, infrastructure, technological development, and socio-economic conditions. Technology has a significant influence on Ukraine’s investment potential. Its impact is rising each year from 1.70% to 5.17% and 13.04% between 2019 and 2021, respectively. According to the level of technology, Ukraine is in the group with Spain, Romania, and Poland since 2017.The decreasing investment potential forecast and the positive influence of technology level on it bring the opportunity to form the priority areas for expansion of investment potential based on the adaptation of world instruments to implement the investment policy within national economic conditions.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI ANGGARAN BERBASIS KINERJA

2019 ◽  
Vol 3 (3) ◽  
Author(s):  
Kaillin Lalli Randa ◽  
Ida Ayu Purba Riani ◽  
Balthazar Kreuta
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Positive Influence ◽  
Least Square ◽  
Ordinary Least Square ◽  
Average Value ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Partial Analysis ◽  
The Mean

The purpose of the study was to analyze what factors influence the Performance Based Budget by using a sample of 87 respondents working at the Secretariat of the Papuan People's Representative Council. While the data analysis technique used is the Ordinary least square (OLS) technique. The results of the study are indicated by the calculation of the mean (mean) of 32 item questions and 87 respondents and the result is 137.31. If the value is compared to the criteria that the author has set, then the average value is included in the "Very Good" category. While the results of the partial analysis of organizational commitment (X1) have a significant and positive influence on the performance-based budget of 1,261. Keywords: Performance Based Budget

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