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All Journal Jurnal Bina Praja BAREKENG: Jurnal Ilmu Matematika dan Terapan JAAF (Journal of Applied Accounting and Finance)
Josep Ginting
PT. Danareksa
Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Transportation

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The effect of accrual-based and real-based earnings management on carbon emission disclosure Maretha, Lavadhea Shafa; Ginting, Josep
JAAF (Journal of Applied Accounting and Finance) Vol 9, No 2 (2025): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v9i2.6315

Abstract

Amid increasing global attention to sustainability, carbon emission disclosure (CED) has emerged as a critical mechanism for enhancing corporate accountability. Yet, the reliability of CED can be undermined by earnings management practices that mask firms’ true performance. This study examines the influence of accrual-based and real-based earnings management that have the proxies as abnormal cash flows, production costs, and discretionary expenses on CED. Using panel data from energy, basic materials, transportation, and agriculture firms listed on the Indonesia Stock Exchange (IDX) over the 2019–2023 period, the results reveal heterogeneous effects: abnormal cash flows and overproduction significantly reduce the extent of CED, whereas lower discretionary expenses are associated with greater disclosure. These findings advance the literature by illustrating how distinct earnings management strategies differentially shape corporate environmental transparency. Despite inherent limitations in measurement and market scope, the study contributes to sustainability reporting research in emerging markets and offers practical insights for regulators and stakeholders aiming to strengthen the credibility of environmental disclosures.
The Feasibility of the Policy for the Use of Technology Summary of E-Vote Result on the 2019 Election Ginting, Josep; Sipahutar, Hotnier; Halik, Abdul
Jurnal Bina Praja Vol 10 No 1 (2018)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.10.2018.39-46

Abstract

Problematic manual recapitulation led to the development of the use of e-recapitulation technology. This study aims to determine the feasibility of using e-recapitulation of vote counting in the upcoming 2019 general election. The location of this study was in Pekalongan, Central Java Province (pilot project using e-recapitulation). The method used is the descriptive qualitative method, the sources KPUD officers, Bawaslu officers, the DPRD, and the political unit of the Kesbangpol of Pekalongan. Data collection techniques used were the interview techniques. The technique of data analysis is the inductive basis, i.e., the data collected are discussed, interpreted, and collected in an inductive manner, and draw conclusions from the specific data. Field results show that technology basically e-vote election results recap (in particular _ USSD and DMR) is feasible to be used on the 2019 concurrent election, based on its ability to maintain the integrity of the vote-counting results from the polling stations. Although in the technology itself, the e-recapitulation technology is feasible to be used, it is expected that various problems as identified in this study would occur in the field during the implementation of the technology. Therefore, there needs to be a policy to anticipates the problems that might arise in the use of e-recapitulation technology in the 2019 elections. Such as early communication between the Ministry of Home Affairs and the Central Election Commission to require the use of e-recapitulation in 2019 election, to improve the quality of democracy in Indonesia, as well as to prepare the internet network throughout Indonesia.
OPTIMAL CRYPTOCURRENCY PORTFOLIO CONSTRUCTION USING GARCH-BASED MONTE CARLO SIMULATION Staenly, Staenly; Irsan, Maria Yus Trinity; Ginting, Josep
BAREKENG: Jurnal Ilmu Matematika dan Terapan Vol 20 No 2 (2026): BAREKENG: Journal of Mathematics and Its Application
Publisher : PATTIMURA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/barekengvol20iss2pp1035-1046

Abstract

This study investigates the construction of an optimal cryptocurrency portfolio comprising Ethereum and Solana using a GARCH-based Monte Carlo simulation framework. Asset volatilities were modelled individually through GARCH (1,1) processes, while asset correlations were captured using standardized residuals and Cholesky decomposition. Simulation results over 180- and 360-day horizons showed that the optimized portfolio achieved slightly higher cumulative growth factors and better upside capture compared to an equal-weighted benchmark, particularly during volatile market phases. In out-of-sample testing, the return-to-risk optimized portfolio delivered a total return of 34% over six months, compared to 33% for the equal-weighted strategy, while maintaining a higher return-to-risk ratio (0.06 versus 0.05) and lower volatility (3% versus 4%). Over a one-year period, both portfolios converged closely, with the equal-weighted strategy achieving a slightly higher total return of 45% compared to 43% for the optimized portfolio. These findings suggest that GARCH-based optimization can enhance portfolio resilience and risk-adjusted returns, although its realized return advantage may diminish in synchronized market conditions.
Co-Authors Abdul Halik Hotnier Sipahutar, Hotnier Irsan, Maria Yus Trinity Maretha, Lavadhea Shafa Staenly, Staenly