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All Journal Signifikan : Jurnal Ilmu Ekonomi Atma Jaya Accounting Reseach (AJAR) Tangible Journal Contemporary Journal on Business and Accounting DEVOTE: Jurnal Pengabdian Masyarakat Global International Journal of Application on Economics and Business Jurnal Pengabdian Sosial MARAS : Jurnal Penelitian Multidisplin Advances in Managerial Auditing Research JGEN : Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Management Jurnal Ilmiah Multidisiplin UNITY: Journal of Community Service Atestasi : Jurnal Ilmiah Akuntansi
Asri, Marselinus
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Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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CULEG PERSPECTIVE: PERFORMANCE OF CREDIT UNION COOPERATIVES FEDERATION PUSKOPCUINA Padang, Laurence Tombi; Asri, Marselinus
Contemporary Journal on Business and Accounting Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i1.38

Abstract

Purpose – This Study aim to test governance variables based on perspective Credit Union Label of Excellence in Governance (CULEG) is governance standards and instruments _measurement Cooperative Credit Union developed by the Asian Confederation of Credit Union (ACCU) for made guidelines for creation score for its members and community the place they operate to CU performance. Design/methodology/approach – Using deep CU sample data scope puskopditcuina in Indonesia, research this prove exists impact application of CULEG to Performance. Findings – Participation influential, and transparency negative and significant to performance cooperative Credit Unions in federation Puskopcuina. Honor Rules, Policies, and Regulations (principle compliance) effect significant and positive to performance cooperative Credit Unions. Originality – Using deep CU sample data scope puskopditcuina in Indonesia, research this prove exists impact application of CULEG to Performance. Keywords: CULEG Perspective, Credit Union, Federation Paper Type Research Result
ACCOUNTING SYSTEM RECONSTRUCTION: CASE OF CU SAUAN SIBARRUNG Pasang, Agustina Rante; Asri, Marselinus; Randa, Fransiskus
Contemporary Journal on Business and Accounting Vol 3 No 2 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i02.43

Abstract

Purpose – This study aims to reconstruct the credit system by evaluating accounting information systems and conducting in-depth interviews. Design/methodology/approach – Informants were randomly selected from members, managers, and founders of Credit Union Sauan Sibarrung. Findings – Based on the results of interviews with informants from the Manager and Founder of the Sauan Sibarrung Credit Union, information was obtained that the SOP for granting credit at Sauan Sibarrung CU is now standard. It's just that we still must pay close attention to the growth in income and expenses of these members. Associated with the credit termination process Usually, credit termination at the Head Office level, which is authorized by the Deputy, General Manager, CU Sauan Sibarrung Credit Committee or Management, is not processed quickly due to incomplete files from members applying for credit. Originality – Members who became informants in this research case study were all members who had borrowed at the Sauan Sibarrung Credit Union Keywords: Accounting System, Credit Union, Credit System Paper Type Research Result
Comprehensive Examination to Enhance Student Competence in Accounting Asri, Marselinus
MARAS : Jurnal Penelitian Multidisiplin Vol. 2 No. 2 (2024): MARAS : Jurnal Penelitian Multidisiplin, Juni 2024
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/maras.v2i2.325

Abstract

The study aimed to evaluate the effectiveness of comprehensive examinations in enhancing the skills of accounting students at Universitas Atma Jaya Makassar (UAJM), focusing on their understanding and application of basic accounting principles. Despite their importance, comprehensive exams often cause significant stress for students, and there is evidence that many students have difficulty applying concepts theory into practice. This study aims to identify specific areas of confusion and suggest improvements in testing processes and teaching methods. A qualitative research design was used, with participation from 33 students, faculty, parents, employers, and alumni. Data were collected through in-depth testing, interviews, and observations. Thematic analysis is used to analyze data and identify common themes and patterns. Research shows that while comprehensive exams play an important role in ensuring a thorough understanding of accounting principles, students face challenges with stress-related knowledge and apply the concepts in practice. Students and faculty emphasized the need for more real-world examples, interactive learning activities, and continuous assessment. Employers and alumni confirm the effectiveness of the exams but also emphasize the need for more hands-on learning sessions. To improve the effectiveness of comprehensive exams and accounting education at UAJM, the study recommends incorporating real-world examples, case studies, learning activities interactive exercises in the program. Ongoing assessment and feedback should be provided throughout the semester. Additionally, exam stress management strategies should be implemented to improve students' academic performance and health.
Exploring the Impact of Committee Structure and Composition on Corporate Governance Practices Asri, Marselinus
Advances in Managerial Auditing Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i1.273

Abstract

The purpose of this research is to investigate the impact of committee structure and composition on corporate governance practices. Employing a qualitative approach, a comprehensive literature review was conducted to synthesize theoretical perspectives, empirical findings, and practical insights on the subject matter. The findings reveal significant implications for corporate governance practices, particularly concerning audit committees and nominating/governance committees. Audit committees with independent directors and financial expertise are found to be more effective in overseeing financial reporting and internal controls, as mandated by regulatory requirements such as the Sarbanes-Oxley Act. Similarly, nominating and governance committees that prioritize diversity, including gender, ethnicity, age, and cognitive dimensions, contribute significantly to decision-making quality and stakeholder representation. The implications of these findings extend to theory development, policy formulation, and managerial decision-making in corporate governance contexts. Organizations can enhance their governance practices by ensuring the presence of independent and diverse committee members, complying with regulatory requirements, and fostering inclusive decision-making environments. Embracing diversity within governance structures is essential for promoting innovation, resilience, and long-term sustainability. The research underscores the importance of addressing challenges related to recruitment, retention, diversity promotion, and regulatory compliance to achieve optimal committee effectiveness. Future research directions include exploring innovative approaches to enhancing committee effectiveness, leveraging technology-enabled recruitment platforms, implementing diversity training programs, and conducting longitudinal studies to assess the long-term effects of committee configurations on organizational performance and sustainability
Fostering Community Engagement at Koperasi Karyawan (Kopkar) Atma Jaya Makassar Asri, Marselinus; Yori, Aurelius Kasimirus; Weleng, Veronika Natalie
JGEN : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2024): JGEN : Jurnal Pengabdian Kepada Masyarakat, Juni 2024
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/jgen.v2i1.314

Abstract

This study outlines for social engagement the comprehensive financial audit process conducted by the Supervisor Team at Koperasi Karyawan (Kopkar) Atma Jaya Makassar. The audit aims to ensure the accuracy and reliability of financial statements, strengthen internal controls, and foster transparency and accountability within the cooperative. Through meticulous examination of financial records and rigorous testing of transactions, the audit identifies areas of strength and opportunities for improvement in financial management practices. The findings and recommendations from the audit are presented in the annual members cooperative meeting, facilitating open dialogue and enhancing trust and confidence among members and stakeholders.
Enhancing Accounting Proficiency through Community Engagement: Training for Gugah Mandiri Cooperative in Jeneponto, South Sulawesi Asri, Marselinus; Tandiayu, Bartholomeus
Jurnal Pengabdian Sosial Vol. 1 No. 8 (2024): Juni
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/c584z962

Abstract

This article details a community service program aimed at improving the accounting skills of managers, administrative staff, and supervisors at the Gugah Mandiri cooperative in Jeneponto, South Sulawesi.  The three-day training course covers essential accounting standards, how to use Accounting Software accurately, and relevant tax regulations.  This initiative is designed to improve the financial management of cooperatives, thereby contributing to the overall efficiency and sustainability of cooperatives.  Through a combination of lectures, practical exercises, and discussions, participants gained valuable knowledge and skills that are important for effective cooperative management.  The training results highlight the importance of targeted educational interventions to support local economic development.
Uncovering Economic Growth Dynamics: The Role of Idiosyncratic Risk Asri, Marselinus
Signifikan: Jurnal Ilmu Ekonomi Vol 13, No 1 (2024)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v13i1.38636

Abstract

Research Originality: This study provides a new perspective on the dynamics between foreign direct investment (FDI), idiosyncratic risk, and economic growth in ASEAN countries using structural equation modeling (SEM). It contributes to the literature by highlighting the nuanced role of idiosyncratic risk in shaping regional economic outcomes.Research Objectives: The study aims to examine the direct and indirect impacts of FDI inflows, idiosyncratic risk, and sectoral variables (manufacturing, agriculture, and services) on economic growth in ASEAN from 2013 to 2023.Research Methods: The study uses data from the ASEAN Statistical Database and applies SEM to estimate the relationships between these variables.Empirical Result: The main findings indicate that FDI inflows have minimal impact on idiosyncratic risk, as evidenced by regression coefficients below 0.001 for inward and intra-ASEAN FDI. In contrast, idiosyncratic risk significantly impacts economic growth. The results also reveal that sectoral variables such as manufacturing, agriculture, and services exhibit weaker associations with economic growth.Implications: This information suggests that policymakers should focus on exploiting idiosyncratic risk to improve economic development, while acknowledging the limited direct impact of FDI on risk management, thereby debating more appropriate strategies to promote sustainable economic growthJEL Classification: A11, E60, H11
Pengaruh Growth sebagai Mediasi Antara Sustainability Report Terhadap Nilai Perusahaan Limang, Andrian; Fonnardy, Brigita Christine; Tansil, Dance; Gunawan, Emylia Kusuma; Yadikarsa, Kevin Indra; Asri, Marselinus
MARAS : Jurnal Penelitian Multidisiplin Vol. 3 No. 1 (2025): MARAS : Jurnal Penelitian Multidisiplin, Maret 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/maras.v3i1.701

Abstract

Penelitian ini membahas bagaimana stakeholder menillai kualitas pengungkapan sustainability repot yang mempengaruhi peningkatan pertumbuhan pendapatan perusahaan sehingga nilai saham perusahaan dapat meningkat. Tujuan Penelitian ini adalah untuk menginvestigasi pengaruh sustainability report terhadap nilai perusahaan yang dimediasi growth. Penelitian ini menggunakan data sekunder. Sumber data dalam penelitian ini adalah laporan tahunan dan laporan keberlanjutan perusahaan dan laporan keberlanjutan perusahaan non keuangan yang terdaftar di Bursa eEfek Indonesia periode 2019 sampai 2022. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sampel 41 perusahaan non-keuangan. Penelitian ini menggunakan analisis jalur dan uji statistik regresi. Hasil Penelitian ini menunjukkan bahwa sustainabilirt report berpengaruh positif dan signifikan terhadap growth, growth berpengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, hasil pengujian sobel menunjukkan bahwa growth tidak memediasi antara sustainability report terhadap nilai perusahaan.
The Effect of ESG Disclosure on Risk of Financial Distress: Role of Industry Sensitivity Liwa, Kezia Hertasneng; Daromes, Fransiskus Eduardus; Asri, Marselinus
AJAR Vol 7 No 02 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i02.522

Abstract

This study aims to investigate the moderating role of industry sensitivity in the influence of environmental, social, and governance disclosures (ESG disclosure) on financial distress risk. The population used are nonfinancial companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample collection method chosen is the purposive sampling method. With this sample collection method, 849 companies were added to the sample pool. The type of data used in this study are documentary data in the form of annual financial statements and annual reports of companies that are tested using multiple linear regression analysis subgroup method. The results of this study indicate that simultaneously dan partially, environmental, social, and governance disclosures have a positive and significant influence on Altman score. The higher the Altman score obtained indicates the lower the risk level of a firm’s financial distress. In addition, industry sensitivity regarding environmental issues does not moderate the relationship between environmental, social and governance disclosures on financial distress risk. The implications of this study are to provide an overview and consideration for the company in order to increase awareness and responsiveness to the social and environmental aspects surrounding the company and encourage the company to implement good governance practices. Another implication of this research is to provide input for users of financial statements, especially investors, to pay attention to environment, social, and governance disclosure as a consideration in making investment decisions.
The Role of Managerial Ability in Increasing Firm Value Through Environmental Performance Rustan, Alexandra Ellysa; Asri, Marselinus
AJAR Vol 8 No 01 (2025): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v8i01.559

Abstract

This study aims to investigate the effect of managerial ability on firm value through environmental performance. The theories used in this study to support the explanation of the relationship between variables are agency theory, stakeholder theory, and RBV theory. This study uses secondary data in the form of annual financial reports. The population of this study were all non-financial companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The number of companies that meet the criteria of this study are 45 companies with a total sample of 225 data units. This research data analysis technique uses path analysis. The results of this study indicate that managerial ability has a negative and significant effect on environmental performance, managerial ability has a positive and significant effect on firm value, and environmental performance cannot mediate the effect of managerial ability on firm value.
Co-Authors Alfredo Alfredo, Alfredo Bernadeth Tongli Edo, Theobaldus J. Fonnardy, Brigita Christine Fransiskus Eduardus Daromes Fransiskus Randa Gunawan, Emylia Kusuma Hetty Karunia Tunjungsari Holly, Anthony Limang, Andrian Limbunan, Excel Liwa, Kezia Hertasneng Meerbothe, Vanessa Victoria Nansi, Wencislaus Sirjon Oktavianus, Laurentius Christian P., Yohanes Setiawan R. Padang, Laurence Tombi Pasang, Agustina Rante Rafael, Derel Robert Jao Rustan, Alexandra Ellysa Suwandi Ng Tahendrika, Abner Tandiamal, Fritzline Geralda Tandiayu, Bartholomeus Tandirau, Felisitas Tansil, Dance Tunandar, Bryan Frenli Weleng, Veronika Natalie Wijaya, Sugandhi Yadikarsa, Kevin Indra Yori, Aurelius Kasimirus