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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 JGEN : Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Management Jurnal Ilmiah Multidisiplin Atestasi : Jurnal Ilmiah Akuntansi
Asri, Marselinus
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Religion Aerospace Engineering 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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Financial Statement: Language View Points using Genre analysis Asri, Marselinus
Journal of Economics and Management Vol. 1 No. 2 (2023): Journal of Economics and Management, August 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i2.13

Abstract

This research article examines accounting statements from the perspective of genre analysis and language usage. By applying genre theory and linguistic analysis, we aim to explore the various language viewpoints employed in the construction of accounting statements and their implications for financial communication. Through a comprehensive review of relevant literature and a qualitative analysis of a sample of accounting statements from several Europe countries, US, Asia and Africa, we identify and categorize different genres within the accounting domain. We investigate how the choice of language structures, lexicon, and rhetorical devices within these genres influence the representation of financial information and shape the perceptions of stakeholders. In addition, we investigate the potential impact of linguistic differences in accounting statements on information transparency, correctness, and comprehensibility. The study's findings contribute to a better understanding of the relationship between language and accounting procedures, giving light on the function of genre analysis in improving financial reporting efficacy and encouraging communication efficiency in the accounting industry.
Comparison Between Corporate Philanthropy and Corporate Strategy toward Market Valuation Limbunan, Excel; Ng, Suwandi; Asri, Marselinus
Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): 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.v5i1.73

Abstract

Purpose – This study aims to analyze the comparative impact of corporate philanthropy and corporate strategy in mediating the influence of corporate governance on market valuation. Design/methodology/approach – This study is based on the resource-based view theory and stakeholder theory. This study uses secondary data in the form of financial reports and annual reports obtained from the IDX database and the company's official website. The sample selection used the purposive sampling method. Findings – The results of this study indicate that there is a significant effect on the relationship between corporate governance and corporate strategy, the relationship between corporate strategy and market valuation. In addition, there is a significant effect of corporate governance on corporate philanthropy, and corporate philanthropy on market valuation. As well as an insignificant effect between corporate governance and market valuation. Originality/value - The population in this study were all non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Keywords: Corporate Governance, Corporate Philanthropy, Corporate Strategy, Market Valuation Paper type Research Result
LEVERAGING IDIOSYNCRATIC RISK TO SUPPORT SUSTAINABLE DEVELOPMENT GOALS (SDGS) AND ITS IMPACT ON ECONOMIC GROWTH AT ASEAN COUNTRIES Asri, Marselinus; Tunjungsari, Hetty Karunia; Tongli, Bernadeth
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3810-3824

Abstract

This study investigates the dynamics between economic growth and key determinants, Sustainable Development Goals (SDGs) related to poverty reduction (SDG 1) and affordable clean energy (SDG 7), as well as Idiosyncratic Risk, in ASEAN countries. Utilizing regression analysis, the research uncovers intriguing insights into these relationships. The findings reveal a significant positive association between Idiosyncratic Risk and economic growth, indicating that higher levels of idiosyncratic risk are linked with greater economic activity and innovation. However, the analysis suggests that SDG 1 (No Poverty) initiatives do not directly impact economic growth within the model's framework, highlighting the need for further exploration of indirect effects. Additionally, the promotion of SDG 7 (Affordable Clean Energy) exhibits a statistically significant but negative relationship with economic growth, possibly due to initial investments in clean energy infrastructure. These findings underscore the complex interplay between sustainable development goals, idiosyncratic risk, and economic growth in the ASEAN region, offering valuable insights for policymakers and stakeholders aiming to foster inclusive and sustainable economic development.
Pengaruh Kebijakan Dividen, Leverage, dan Ukuran Perusahaan terhadap Manajemen Laba Jao, Robert; Asri, Marselinus; Holly, Anthony; Tunandar, Bryan Frenli
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.603

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen, leverage, dan ukuran perusahaan terhadap praktik manajemen laba pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2019-2023. Penelitian ini menggunakan data sekunder yang diperoleh dengan menggunakan metode dokumentasi. Pemilihan sampel dilakukan dengan metode purposive sampling dan menghasilkan 247 data. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kebijakan dividen memiliki pengaruh negatif yang signifikan terhadap praktik manajemen laba. Sementara itu, leverage memiliki pengaruh positif, meskipun tidak signifikan, terhadap manajemen laba. Selain itu, ukuran perusahaan memiliki pengaruh negatif yang signifikan terhadap manajemen laba.
Pelatihan Penyusunan Standar Operasional Prosedur Pajak Daerah dan Retribusi Daerah (PDRD) Pada BAPENDA Kabupaten Puncak, Provinsi Papua Tengah Asri, Marselinus; Nansi, Wencislaus Sirjon; Tandiayu, Bartholomeus; Tahendrika, Abner; Rafael, Derel; Wijaya, Sugandhi
JGEN : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2025): JGEN : Jurnal Pengabdian Kepada Masyarakat, Agustus 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/jgen.v3i4.1204

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas aparatur Badan Pendapatan Daerah (BAPENDA) Kabupaten Puncak, Provinsi Papua Tengah, dalam menyusun Standar Operasional Prosedur (SOP) Pajak Daerah dan Retribusi Daerah (PDRD) yang efektif, efisien, dan sesuai regulasi. Pelatihan dilaksanakan di Swiss-Belhotel Makassar pada 26–28 Juni 2025, bekerja sama antara BAPENDA Kabupaten Puncak, Pemerintah Provinsi Papua Tengah, dan Fakultas Hukum Universitas Atma Jaya Makassar. Metode kegiatan meliputi ceramah interaktif, studi kasus, dan praktik penyusunan SOP. Hasil kegiatan menunjukkan peningkatan signifikan pada pemahaman peserta terkait konsep, struktur, dan penerapan SOP PDRD. Kegiatan ini diharapkan mendorong terwujudnya tata kelola pendapatan daerah yang transparan dan akuntabel.
Idiosyncratic Risk, Economic Activity, and Sectoral Growth: Structural Linkages with Inflation, SDGs Affordability, and Economic Performance in Asian Economies Asri, Marselinus
Jurnal Ilmiah Multidisipin Vol. 3 No. 8 (2025): Jurnal Ilmiah Multidisiplin, Agustus 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/jim.v3i8.1194

Abstract

This study investigates the structural relationships between idiosyncratic risk, economic activity, sectoral GDP output, inflation, Sustainable Development Goals (SDGs) affordability, and economic growth in selected Asian economies. Using Structural Equation Modeling (SEM), the research analyzes how sector-specific risks and macroeconomic factors influence economic performance. Data on macroeconomic indicators, sectoral output, and risk measures were collected from official statistical agencies and international financial databases. The model results reveal that idiosyncratic risk exerts a strong positive and significant influence on sectoral GDP, suggesting that sector-specific volatility may foster growth opportunities or higher returns. However, idiosyncratic risk does not have a significant direct effect on overall economic activity. Economic activity is shown to significantly influence both sectoral GDP and economic growth, underscoring its role as a central driver of economic performance. The analysis also reveals a strong negative effect of SDGs affordability on sectoral GDP, indicating potential short-term trade-offs between sustainability investments and sectoral output. Inflation demonstrates a moderate positive and significant effect on GDP sector performance, suggesting that controlled price increases may stimulate production and investment. Conversely, GDP sector output does not have a significant direct impact on overall economic growth, implying that sector-specific output gains require complementary macroeconomic mechanisms to translate into broad-based growth. These findings highlight the complex interplay between risk, macroeconomic policy, and sustainability objectives, offering valuable insights for policymakers seeking to balance growth, stability, and sustainable 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, Universitas Islam Negeri Syarif Hidayatullah

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
Influence of Financial Performance and Environmental Performance on Company Reputation Oktavianus, Laurentius Christian; Daromes, Fransiskus E; Asri, Marselinus
AJAR Vol. 7 No. 01 (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.v7i01.488

Abstract

The purpose of this research is to analyze the reciprocal influence between financial performance and environmental performance on corporate reputation. The population used consists of non-financial companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2022. The sample size is 28 companies each year, selected using purposive sampling. This study utilizes documentary data, including annual reports, the Corporate Image Index (CII) published by Frontier Consulting Group, and the PROPER index published by the Ministry of Environment and Forestry.The results of this research, using simple linear regression analysis, indicate that financial performance has a positive and significant effect on corporate reputation. Corporate reputation has a positive and significant effect on financial performance. Environmental performance has a negative and non-significant effect on corporate reputation, while corporate reputation has a negative and significant effect on environmental performance. Environmental performance has a negative and significant effect on financial performance, and financial performance has a negative and significant effect on environmental performance.The implications of this research, especially for companies, are that it can serve as a basis for strategic decisionmaking. On the other hand, performance is a key aspect in developing reputation for the future.
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 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