Article Per Year (5 Year)
p-Index From 2021 - 2026
2.296
P-Index
This Author published in this journals
All Journal Journal of Nonformal Education MIX : Jurnal Ilmiah Manajemen Jurnal Studi Komunikasi JRMSI - Jurnal Riset Manajemen Sains Indonesia Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Tik Ilmeu : Jurnal Ilmu Perpustakaan dan Informasi Jurnal Ekonomi Efektif International Journal of Social Science, Education, Communication and Economics Journal of Sustainable Economics Jurnal Ilmu Administrasi dan Pemerintahan Indonesia
Ari Warokka, Ari
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : journal of sustainable economics

 1 
The Effects of Corporate Governance, Managerial Ownership and Bonus Plan on Earnings Management: A Case of ASEAN-3 Companies Silalahi, Alexandermayer H; Warokka, Ari
Journal of Sustainable Economics Vol. 1 No. 1 (2023): Journal of Sustainable Economics
Publisher : TALENTA PUBLISHER UNIVERSITAS SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jse.v1i1.12064

Abstract

This study is to examine and analyze the effects of corporate governance, managerial ownership, and bonus plan on earnings management of manufacturing and financial companies, which are listed on the Indonesia Stock Exchange, Malaysia Stock Exchange, and the Philippines Stock Exchange. It analyzed the balance sheet data, income, and capital statements presented in the 2008-2012 periods and applied the multiple linear regression analysis and one-way ANOVA to test the proposed hypotheses. The findings showed that corporate governance, managerial ownership, and bonus plan simultaneously did not affect earnings management. There was no significant difference in the proportion of independent board of commissioners, the size of the board of directors, proportion of independent audit committee, managerial ownership, bonus plan, and earnings management between Indonesia, Malaysia, and the Philippines stock exchanges. It implies that the ASEAN-3 companies consider corporate governance unimportant in managing their earnings. It also gives new insights into a rare phenomenon of agency theory findings in semi-strong market efficiency post-global financial crisis 2008.
Financial Literacy and MSME Performance: Mediation and Moderation Analysis Hererra, Juan Jose Duran; Warokka, Ari; Aqmar, Aina Zatil
Journal of Sustainable Economics Vol. 1 No. 2 (2023): Journal of Sustainable Economics
Publisher : TALENTA PUBLISHER UNIVERSITAS SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jse.v1i2.14304

Abstract

This research examines the mediating role of access to finance, financial risk management, and competitive advantage in the relationship between financial literacy and Micro, Small, and Medium Enterprises (MSME) performance. This research also tests demographic factors such as the owner's gender, company size, company age, and number of employees in moderating the influence of the variables studied. The sample for this research is MSMEs in Jakarta Province, Indonesia. Five hundred and fifty MSMEs participated in the study using a web-based self-administered questionnaire. The data was analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The research results show that financial literacy positively affects access to finance, financial risk management, competitive advantage, and MSME performance. Access to finance, financial risk management, and competitive advantage positively affect MSME performance and can mediate the relationship between financial literacy and MSME performance. The research also uncovers the moderating role of demographic factors, suggesting that the strength of the connections between financial literacy, access to finance, financial risk attitude, competitive advantage, and MSME performance may vary based on these factors. These findings carry significant implications for owners, managers, and governmental stakeholders, emphasizing the importance of enhancing financial literacy among MSMEs to enhance their performance.
From Emissions to Economy: Company Characteristics and Carbon Disclosure in Southeast Asia Warokka, Ari; Barroso, Manuel Monjas; Aqmar, Aina Zatil
Journal of Sustainable Economics Vol. 2 No. 1 (2024): Journal of Sustainable Economics
Publisher : TALENTA PUBLISHER UNIVERSITAS SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jse.v2i1.16440

Abstract

This study investigates the relationship between company characteristics, carbon emission disclosure, and economic consequences in five ASEAN countries. By utilizing data from 2008 to 2017, the research focuses on non-financial companies, selected due to their prominence as the highest carbon-emitting nations in the ASEAN region. Results reveal that profitability positively influences carbon emission disclosure, while leverage exhibits no significant effect. Additionally, company size positively impacts carbon emission disclosure, whereas sales growth demonstrates a negative effect. Furthermore, carbon emission disclosure positively affects economic consequence variables. These findings offer practical implications for practitioners and investors, emphasizing the importance of considering carbon emission disclosure in investment decisions.
Co-Authors Anan Sutisna Andreansyah, Samuel Aqmar, Aina Zatil Barroso, Manuel Monjas Darmanto Darmanto Darmanto Elais Retnowati Etty Gurendrawati, Etty Harya Kuncara Wiralaga Hererra, Juan Jose Duran Hilarius Bambang Winarko, Hilarius Bambang Mia Andika Sari, Mia Andika Muktiyanto, Ali Nazir Ahmad, Gatot Rahman, Mohammad Arief Redata, Lira Ridwan, Kiagus Rini Yayuk Priyati, Rini Yayuk Risamasu, Ferdinand Silalahi, Alexandermayer H Silviana Isyani, Tina Srem, Ade Irma Awayanti Surya, Try Frisma Unggul Purwohedi Utami, Novi Prasetyo Wardani, Ori Tunggul Warokka, Vetaroy Yulia Astuti, Niken Yuniar Prastika, Frida