Page 115 - asuransi bintang annual report flipbook 2023

Biaya Operasional Dalam menunjang kegiatan operasional, Perseroan membukukan beban operasional selama tahun 2023 sebesar Rp132,2 miliar, tumbuh sebesar Rp2,6 miliar atau 2% dibandingkan tahun 2022. Kenaikan tersebut dipengaruhi oleh beban pegawai naik sebesar Rp8,4 miliar atau 12,9%, beban umum naik sebesar Rp2,2 miliar atau 71%, beban administrasi naik sebesar Rp1,2 miliar atau 11,6% serta beban penyusutan naik sebesar Rp33 juta atau 0,5%. Sedangkan pada beban pemasaran mengalami kontraksi sebesar Rp9,4 miliar atau 21,4% hal ini dipengaruhi oleh penurunan pada produksi premi bruto. Pergerakan biaya management pada kategori beban pegawai dan pengurus mengalami kenaikan yang disebabkan oleh biaya untuk pengembangan organisasi dan sumber daya manusia seperti pengembangan organisasi untuk produk baru Unit Link serta kenaikan Upah Minimum Provinsi (UMP) di tahun 2024, serta Perusahaan telah melakukan penyesuain upah karyawan sesuai dengan harga pasar melalui konsultan FED INSIGHT. Kenaikan biaya yang terjadi pada beban administrasi umum akibat dari persiapan sarana dan prasarana untuk menghadapi penerapan implementasi PSAK 74 / PSAK 117 (IFRS 17) serta pemutakhiran sistem informasi di tahun 2023. Operational Expenses In support of operational activities, the Company recorded operational expenses of Rp132.2 billion during 2023, reflecting an increase of Rp2.6 billion or 2% compared to 2022. This rise was influenced by a Rp8.4 billion or 12.9% increase in personnel expenses, a Rp2.2 billion or 71% increase in general expenses, a Rp1.2 billion or 11.6% increase in administrative expenses, and a Rp33 million or 0.5% increase in depreciation expenses. Meanwhile, in marketing expenses, there was a contraction of Rp9.4 billion or 21.4%, influenced by a decline in gross premium production. Movement in management costs within the employee and executive expense category experienced an increase due to costs associated with organizational and human resource development, such as organization development for new Unit Link products, as well as the rise in Provincial Minimum Wage (UMP) in 2024. Additionally, the company has adjusted employee wages in accordance with market rates through consultant FED INSIGHT. The increase in general administrative expenses resulted from preparations of facilities and infrastructure to comply with the implementation of PSAK 74/PSAK 117 (IFRS 17) and information system updates in 2023. 2022 2021 Rp % Rp % Keterangan Description Beban Pemasaran Marketing Expenses Beban Pegawai Employee Expenses Beban Umum General Expenses Beban Administrasi Administration Expenses Beban Penyusutan Depreciation Expenses (*Dalam jutaan rupiah | *In million rupiah) 2023 Analisa & Pembahasan Manajemen Management Analysis & Discussion 44.074 65.061 3.219 11.140 6.189 33,99% 50,17% 2,48% 8,59% 4,77% 60.308 64.080 4.481 13.894 6.560 40,39% 42,91% 3,00% 9,30% 4,39% Rp % 34.632 26,18% 73.498 55,56% 5.506 4,16% 12.436 9,40% 6.223 4,70% Jumlah Total 132.295 100,00% 129.683 100,00% 149.324 100,00% 2023 Laporan Tahunan PT Asuransi Bintang Tbk 113 Annual Report