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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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Analisis Kinerja Keuangan dengan Pendekatan Value for Money (Studi Kasus Pemerintah Kabupaten Manggarai Tahun 2021-2023) Alfredo, Alfredo; Tandirau, Felisitas; Tandiamal, Fritzline Geralda; Edo, Theobaldus J.; Meerbothe, Vanessa Victoria; P., Yohanes Setiawan R.; 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.v3i1.751

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis kinerja keuangan dari Pemerintah Kabupaten Manggarai Tahun 2021-2023 dengan menggunakan pendekatan value for money. Penelitian ini menggunakan data sekunder, yaitu annual report Pemerintah Kabupaten Manggarai selama periode 2021-2023. Jenis data yang digunakan dalam penelitian ini adalah data dokumenter, yang diperoleh dari laporan tahunan berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten Manggarai untuk tahun 2021-2023. Data penelitian ini bersumber dari Dokumen Perencanaan dan Laporan Keuangan Pemerintahan Kabupaten Manggarai. Penelitian ini menggunakan penelitian kualitatif dengan pendeketan deskriptif. Hasil penelitian ini menunjukkan bahwa Kinerja Pemerintah Kabupaten Manggarai dinilai ekonomis selama 2021-2023 karena hasil yang dicapai pada rasio ekonomis di bawah 100%. Kinerja Pemerintah Kabupaten Manggarai belum dinilai efisien karena hasil yang dicapai pada rasio efisiensi melebihi standar rasionya yaitu di atas 100%. Selama tiga tahun terakhir, kinerja Pemerintah Kabupaten Manggarai dikatakan efektif karena menunjukkan hasil yang sudah memenuhi standar, yaitu di bawah 100%.
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.
Bimbingan Teknis Pajak Daerah dan Retribusi Daerah (PDRD) Kabupaten Puncak, Propinsi Papua Tengah Asri, Marselinus; Tandiayu, Bartholomeus; Holly, Anthony; Tahendrika, Abner
UNITY: Journal of Community Service Vol. 2 No. 2 (2026): UNITY: Journal of Community Service, January 2026
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/unity.v2i2.260

Abstract

This community service program was a collaboration between the Faculty of Economics and Business, Atma Jaya University Makassar, and the Regional Revenue Agency (Bapenda) of Puncak Regency, Central Papua. The activity was conducted in the form of Technical Guidance on Regional Taxes and Levies (PDRD), held from March 11 to 14, 2025, at Kyriad Haka Hotel, Makassar, South Sulawesi. The main objective was to strengthen the capacity of Bapenda officials in understanding the potential of the Gross Regional Domestic Product (GRDP), mastering regional tax calculation techniques, and mapping local revenue (PAD) opportunities to optimize regional income. Participants consisted of leaders, division heads, and staff members of Bapenda as officially registered. Training materials included PDRD optimization, GRDP calculation methods, regional potential mapping, as well as the administration and management of technical guidance. The training applied a combination of interactive lectures, case studies, group discussions, and the development of a Follow-Up Action Plan (RTL). The results revealed significant improvement in participants’ comprehension of PDRD concepts, analytical skills in identifying tax potential, and the ability to design strategic plans for PAD optimization. This program is expected to serve as a starting point for strengthening regional revenue governance that is more effective, transparent, and data-driven.
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.
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