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MINAT PENGGUNAAN CASHLESS PAYMENT SISTEM DOMPET DIGITAL PADA MAHASISWA DI PAPUA BARAT Rahman, Mohammad Arief; Warokka, Ari; Priyati, Rini Yayuk
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i3.909

Abstract

This research examines the factors influencing the intention to use digital payment applications (cashless payments) among students in West Papua. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, this research analyzes the influence of self-efficacy, perceived risk, perceived usefulness, perceived ease of use, brand loyalty, and user attitudes on intentions to use cashless payment applications, as well as mediation potential user attitudes towards the influence of perceived usefulness and perceived ease of use. This research uses a questionnaire to apply a quantitative study of 342 West Papuan students. The analysis includes validity, reliability, and structural models. The research results show that self-efficacy and perceived risk do not significantly affect intention to use. In contrast, perceived usefulness, ease of use, brand loyalty, and user attitude have a significant effect. Besides that, user attitude can mediate the influence of perceived usefulness and ease of use on intention to use.
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.
Demographics, Digitalization, and Disclosure: Key Drivers of Financial Report Quality in Papua’s Local Government Warokka, Ari; Aqmar, Aina Zatil; Warokka, Vetaroy
JIAPI: Jurnal Ilmu Administrasi Dan Pemerintahan Indonesia Vol. 6 No. 1 (2025): June
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jiapi.v6i1.12062

Abstract

Under regional autonomy, transparent and high-quality financial reporting, including robust disclosure,  is essential for Indonesian local governments. Despite improved audit ratings, Papua Province still struggles with financial report quality and full disclosure, as indicated by recurring audit findings. This study investigates the influence of human resource (HR) competence, internal control systems, government accounting standards, and information technology on the quality of financial reports within the Papua Provincial Government. In addition, it explores the moderating role of demographic factors (specifically age and education) in the relationship between HR competence and information technology with financial reporting quality. Data were collected through a structured questionnaire distributed to 210 employees across various local government work units in Papua Province. The analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings reveal that HR competence, government accounting standards, and the use of information technology significantly enhance the quality of financial reports. Conversely, the internal control system does not exhibit a significant effect. Furthermore, age and education significantly moderate the relationship between information technology and financial report quality but do not significantly moderate the relationship between HR competence and financial report quality. These results underscore the importance of technological adaptation and tailored human resource strategies in improving public sector financial transparency.
PENGARUH MONITORING DAN EVALUASI TERHADAP KINERJA STRATEGI NASIONAL PENCEGAHAN KORUPSI Redata, Lira; Darmanto; Warokka, Ari
PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Vol 8 No 2 (2025): PAPATUNG Volume 8 Nomor 2 Tahun 2025
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/japp.v8i2.1459

Abstract

Tingkat capaian pelaksanaan Strategi Nasional Pencegahan Korupsi di Indonesia yang fluktuatif menunjukkan masih adanya kendala dalam penerapan sistem monitoring dan evaluasi sebagai dasar pengendalian kinerja program. Kondisi ini mencerminkan bahwa pelaksanaan aksi pencegahan korupsi di berbagai kementerian, lembaga, dan pemerintah daerah belum optimal. Faktor penyebabnya meliputi perencanaan yang kurang terarah, keterbatasan kapasitas sumber daya manusia, penggunaan sistem informasi yang belum efektif, serta pelaporan yang belum dimanfaatkan dalam pengambilan keputusan. Penelitian ini bertujuan menelaah pengaruh praktik monitoring dan evaluasi terhadap kinerja program pencegahan korupsi melalui empat faktor utama yaitu perencanaan, kapasitas sumber daya manusia, sistem informasi, dan pelaporan, serta menilai peran pemanfaatan hasil monitoring dan evaluasi sebagai variabel moderasi. Menggunakan metode kuantitatif korelasional dengan analisis Partial Least Square Structural Equation Modeling (PLS-SEM) terhadap 169 responden, hasil menunjukkan bahwa perencanaan, kapasitas sumber daya manusia, pelaporan, dan pemanfaatan hasil berpengaruh positif, sedangkan sistem informasi berpengaruh negatif terhadap kinerja program.
Evidence from Indonesia: improving practical skills in media broadcasting through project-based learning Winarko, Hilarius Bambang; Andreansyah, Samuel; Warokka, Ari
Jurnal Studi Komunikasi Vol. 9 No. 2 (2025)
Publisher : Faculty of Communications Science, Dr. Soetomo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jsk.v9i2.10172

Abstract

While Project-Based Learning (PBL) is widely recognised as an effective pedagogical approach in media education, significant gaps remain in understanding its implementation and impact in developing country contexts. Challenges such as resource constraints, industry-academia disconnects, and varying institutional capacities may limit PBL's effectiveness in preparing media broadcasting students for professional careers. This study examined these issues through a longitudinal investigation of PBL implementation at an Indonesian private university's media broadcasting laboratories. Using quantitative research analysis of student performance data across five core courses, the study reveals that PBL significantly enhances practical competencies when properly supported. Key findings show more than 60% of participants achieved top grades, with strong correlations between PBL participation and skill development. The study identifies industry-aligned projects and structured mentorship as critical success factors, while highlighting persistent challenges related to equipment access and time constraints. These results demonstrate PBL's potential to bridge the gap between academic training and industry needs in resource-constrained environments. The findings recommend that strategic investments in laboratory infrastructure, faculty development, and industry partnerships could help overcome implementation barriers and maximise PBL's benefits for media education in developing contexts.