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All Journal Journal of Nonformal Education MIX : Jurnal Ilmiah Manajemen 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 IIJSE 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

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Faktor-Faktor yang Memengaruhi Tax Aggressiveness pada Perusahaan Non Keuangan di Indonesia Surya, Try Frisma; Muktiyanto, Ali; Warokka, Ari
Jurnal Ekonomi Efektif Vol. 6 No. 4 (2024): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v6i4.42570

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance, financial constraint, corporate social responsibility (CSR), dan political connection terhadap tax aggressiveness pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2011 hingga 2022. Dengan menggunakan pendekatan kuantitatif asosiatif, panel teknik analisis data digunakan untuk menganalisis data penelitian. Studi ini berfokus pada pemahaman bagaimana faktor-faktor ini mempengaruhi tax aggressiveness, menyoroti interaksi yang rumit antara struktur corporate governance, financial constraint, corporate social responsibility (CSR), political connection, dan perilaku tax aggressiveness dalam lanskap perusahaan di Indonesia. Hasil penelitian ini menunjukkan bahwa karakteristik corporate governance yakni board size berpengaruh positif terhadap tax aggressiveness. Karakteristik corporate governance lainnya yakni non-executive director, board gender diversity, dan institutional ownership tidak berpengaruh terhadap tax aggressiveness. Financial constraint dan corporate social responsibility berpengaruh negatif terhadap tax aggressiveness, sedangkan political connection berpengaruh positif terhadap tax aggressiveness.
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.
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.
Co-Authors Anan Sutisna Aqmar, Aina Zatil Barroso, Manuel Monjas Darmanto Darmanto Darmanto Elais Retnowati Etty Gurendrawati, Etty Faizul Mubarok Harya Kuncara Wiralaga Hererra, Juan Jose Duran 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 Tarmuzi Maradjabesi, Muhammad Zulham Unggul Purwohedi Utami, Novi Prasetyo Wardani, Ori Tunggul Warokka, Vetaroy Yulia Astuti, Niken Yuniar Prastika, Frida