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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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PELATIHAN DAN PENYUSUNAN LAPORAN KEUANGAN PADA SP2T BOLU Asri, Marselinus
Devote: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 2 (2023): Devote : Jurnal Pengabdian Masyarakat Global, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v2i2.1298

Abstract

Sentra Pengembangan Petanian Terpadu Bolu (SP2T Bolu) terletak dikabupaten Toraja Utara. Lembaga ini merupakan NGO yang berupaya menjadi pusat pengembangan pertanian tanaman rakyat dan mengelola peternakan. Pertanian tanaman seperti kopi, tanaman buah dan sayuran sedangkan untuk peternakan seperti ayam potong, ayam pedaging, babi dan kambing. Dalam konteks pengembangan pertanian berupaya menjadikan lahan menjadi produktif dengn menjadi salah satu laboratorium percontohan pertanian dengan mengelola dana dari pihak KAMS dan sponsor. Dalam konteks peternakan berupaya melakukan pengembangan peternakan’ Dari sisi pelaporan Keuangan lembaga ini belum berjalan dengan baik karena belum memisahkan antara segmen laporan keuangan untuk tugas pengembangan pertanian dan dalam upaya menghasilkan usaha peternakan srta konsolidasi laporan keuangan. Untuk maksud tersebut maka dilakukan pelatihan penyusunan laporan keuangan untuk SP2T Bolu.
The Effect of Accounting Earnings and Company Size on Abnormal Stock Returns in Food and Beverage Sub-Sector Manufacturing Companies Asri, Marselinus
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.864

Abstract

This study evaluates the simultaneous effect of accounting earnings and company size on abnormal stock returns in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. The hypothesis tested is that accounting earnings have a positive influence on abnormal returns, while company size also has a positive influence on abnormal returns. This study uses a quantitative approach with multiple linear regression analysis to evaluate data from 41 companies selected using purposive sampling. The data used includes financial statements for 2018-2022, with the main variables being accounting earnings, company size, and abnormal return. The research findings show that accounting earnings has a negative and significant effect on abnormal returns, while company size has a positive and significant impact. This indicates that companies with higher net income tend to have lower abnormal returns, while companies with larger sizes have higher abnormal returns. Discussion of the results suggests that investors may view high accounting earnings skeptically, while firm size provides a positive signal of stability and operational capacity. The implications of this study include the importance of corporate managers considering how accounting earnings and firm size simultaneously affect stock performance in strategic decision-making. In addition, this research opens up opportunities for further studies that examine the interaction of other financial variables on abnormal returns. Future studies are recommended to use longitudinal data and qualitative approaches to deepen the understanding of the dynamics of stock performance.
MODELING RISK MEASUREMENT IN EMERGING MARKET Asri, Marselinus
Contemporary Journal on Business and Accounting Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.753 KB) | DOI: 10.58792/cjba.v1i1.10

Abstract

Purpose – This study aims to make modeling measurement risk in capital market variables. Design/methodology/approach – Using Mathematical approaches to integrated a noticeable increase in the firm-level idiosyncratic risk, the volatility measure of coeficient is greater and has a stronger upward trend than the new idiosyncratic volatility measure. Findings – Using the the model decomposing total risk in market variance extended by Bali et.al, we integrated the model with initial model, Fama-French idiosyncratic risk Model, we sugested new model: Rit -RFt = ai + bi (R Mt R Ft) + var.HLt+ var.SBt +Var.MW +Var.RW+ Var.CMA + ei Originality – This paper introduces a variance measure of aggregate idiosyncratic risk, which does not require estimation of market betas or correlations and is based on the concept of gain from portofolio diversification. Keywords: Idiosyncratic Risk, New Model Paper Type Research Result
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