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All Journal Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Jurnal Ekonomika dan Bisnis INVOICE : JURNAL ILMU AKUNTANSI Contemporary Journal on Business and Accounting Journal of Economics and Management
Marselinus Asri
Universitas Atma Jaya Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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 1 
THE EFFECT ACCOUNTING CONSERVATISM USING LO_EKO MODEL Marselinus Asri
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.60

Abstract

The purpose research is to examine other variables that also affect the relationship between conservatism and earnings quality. Data population are companies listed in Indonesia Stock Exchange during the period 2014-2017. The sample selection is based on purposive sampling method with the purpose of obtaining a representative sample. The results of this study indicate that the Instrumental Variables Conservatism has a significant positive effect on the Earning Quality. This means that management positively signals the application of accounting conservatism within the company and has an impact on improving the quality of earnings. The next investor is expected to provide more valuations by providing a high premium for the company's stock price.
MARKET STRATEGY AND MARKET SEGMENT Mariesta Reny Tonapa; Marselinus Asri; Bernadeth Tongli
AJAR Vol 3 No 02 (2020): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v3i02.133

Abstract

This study aims to study how the marketing strategies of advertising, products, prices and channels affect the financial performance of Novotel Makassar Hotel. The sample used in this study is clients who book rooms and meeting rooms at the Novotel Makassar Hotel. The selection of samples in this study using a survey method based on certain criteria. The results of the study using path analysis show marketing strategies namely advertising, products, prices and positive distribution channels on financial performance.
PENGELOLAAN KEUANGAN PEMUDA BUDDHIS BUDDHA SASANA XIAN MA BERDASARKAN SILA, ETIKA, DAN TATA KELOLA Yordi Inggarsono; Yakobus K Bangun; Marselinus Asri
AJAR Vol 4 No 01 (2021): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v4i01.160

Abstract

This study aims to explore the principles of eight precepts and ethical perspectives on the Pemuda Buddhis Buddha Sasana Xian Ma in financial management. The research method uses an interpretive paradigm with a phenomenological approach. The results showed that the eight precepts and eight noble paths of the Buddha's teachings have the meaning of an ethical perspective and if they are carried out simultaneously, they will get thirty-eight major blessings in the form of ethics that must be implemented every day so that they affect the organizational ethics of the Pemuda Buddhis Buddha Sasana Xian Ma, which is responsible and prioritize virtue. This research is expected to contribute in the form of theory development and concept reconstruction, as well as additional literature on the eight precepts, eight noble paths and thirty-eight major blessings. This research can also provide an understanding and material for evaluating policies in realizing good ethics at Vihara.
Financial Architecture dan Nilai Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Robert Jao; Marselinus Asri; Anthony Holly; Surya Dharmawan Tungka
Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb1.101

Abstract

Penelitian ini bertujuan untuk mengivestigasi pengaruh financial architecture terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia. Sampel penelitian terdiri perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan 2019 yang dipilih secara purposive. Metode analisis yang digunakan yaitu analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa financial architecture yang terdiri dari: (1) struktur kepemilikan yang menggunakan proksi kepemilikan manajerial menunjukkan pengaruh yang positif dan signifikan terhadap nilai perusahaan, (2) struktur modal yang menggunakan proksi debt to asset ratio menunjukkan pengaruh yang negatif namun tidak signifikan terhadap nilai perusahaan, (3) tata kelola perusahaan yang menggunakan proksi ukuran dewan direksi menunjukkan pengaruh negatif namun tidak signifikan terhadap nilai perusahaan.
PENGARUH KARAKTERISTIK DEWAN DIREKSI TERHADAP KINERJA KEUANGAN DENGAN REPUTASI PERUSAHAAN SEBAGAI VARIABEL MEDIASI Robert Jao; Marselinus Asri; Anthony Holly; Rivaldy
Jurnal Riset Akuntansi Vol 21 No 1 (2022): Jurnal Riset Akuntansi Aksioma, Juni 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i1.148

Abstract

This research was aimed to investigate the role of director’s board size, director’s board skill, and women’s presence on director’s board as mechanisms to improve firm’s reputation as mediating effect on financial performance. This research used secondary data obtained by using documenter method. The data source in this research was the annual reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2019. The sample were selected using purposive sampling method, with a total of 64 companies and analyzed used path analysis. The result of this research indicate that director’s board size had a positive and significant on firm reputation and financial performance. Director’s board skill had a positive and significant on firm reputation and financial performance. Women’s presence on director board had a positive and nonsignificant on firm reputation and financial performance. Firm’s reputation had a positive and significant on financial performance. The sobel test result indicated that firm’s reputation mediated the effect of director’s board size and director’s board skill on financial performance and belong to partial mediation type. The sobel test result indicate that firm’s reputation didn’t mediate the effect of women’s presence on director’s board on financial performance.
COSO FRAMEWORK: CREDIT UNION PERSPECTIVES Bernadeth Wanggetete; Marselinus Asri
SIMAK Vol 21 No 01 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v21i01.418

Abstract

This study analyze the application control of COSO Framework at CU Sauan Sibarrung. Method used on this research were observation and interview on a COSO perspective as a whole function management in CU Sauan Sibarrung. Evaluation risk adequate enough with the existence of policy about supervision on cash receipts and disbursements according to the standards that have specified implementation information and communication on accounting information system in a general manner and still adequate for support internal control. The functions involved, procedures, documents, and records required formed and coordinated such the way in which the information is generated could communicated every day. Activity control carried out to system information accounting adequate. Every transactions and activities has been authorized by authorized staff, monitoring activity to internal control has walked with good and effective. This proven with existing reality where activity walk with good. System authorization proven with document bookkeeping and procedures good record keeping will produce accurate and accessible information trusted about assets, debts, income, and expenses .
Financial Statement: Language View Points using Genre analysis Marselinus Asri
ECOMA: Journal of Economics and Management Vol. 1 No. 2 (2023): ECOMA, Agustus 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i2.13

Abstract

This research article examines accounting statements from the perspective of genre analysis and language usage. By applying genre theory and linguistic analysis, we aim to explore the various language viewpoints employed in the construction of accounting statements and their implications for financial communication. Through a comprehensive review of relevant literature and a qualitative analysis of a sample of accounting statements from several Europe countries, US, Asia and Africa, we identify and categorize different genres within the accounting domain. We investigate how the choice of language structures, lexicon, and rhetorical devices within these genres influence the representation of financial information and shape the perceptions of stakeholders. In addition, we investigate the potential impact of linguistic differences in accounting statements on information transparency, correctness, and comprehensibility. The study's findings contribute to a better understanding of the relationship between language and accounting procedures, giving light on the function of genre analysis in improving financial reporting efficacy and encouraging communication efficiency in the accounting industry.
Determinants of Capital Structure: Evidence from Non-Financial Companies Listed on the Indonesia Stock Exchange Robert Jao; Marselinus Asri; Anthony Holly; Jessica Juang
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.10556

Abstract

This research is aimed to analyze the effect of effective tax rate, firm size, liquidity, financial flexibility, asset structure, growth opportunities, risk, profitability, asset utilization ratio, and ownership structure on capital structure. The theory used in this research is trade-off theory and pecking order theory. The data source in this research is the annual financial reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020. The sample selected using purposive sampling method. The results of this research indicate that the effective tax rate has a negative and insignificant effect on capital structure. Firm size, asset structure, and growth opportunities have a significant positive effect on capital structure. Liquidity, financial flexibility, profitability, and electoral structure have a significant negative effect on capital structure. Risk and asset utilization ratio have positive and insignificant effect on capital structure.
ACCOUNTING SYSTEM RECONSTRUCTION: CASE OF CU SAUAN SIBARRUNG Agustina Rante Pasang; Marselinus Asri; Fransiskus Randa
Contemporary Journal on Business and Accounting Vol 3 No 02 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i02.43

Abstract

Purpose – This study aims to reconstruct the credit system by evaluating accounting information systems and conducting in-depth interviews. Design/methodology/approach – Informants were randomly selected from members, managers, and founders of Credit Union Sauan Sibarrung. Findings – Based on the results of interviews with informants from the Manager and Founder of the Sauan Sibarrung Credit Union, information was obtained that the SOP for granting credit at Sauan Sibarrung CU is now standard. It's just that we still must pay close attention to the growth in income and expenses of these members. Associated with the credit termination process Usually, credit termination at the Head Office level, which is authorized by the Deputy, General Manager, CU Sauan Sibarrung Credit Committee or Management, is not processed quickly due to incomplete files from members applying for credit. Originality – Members who became informants in this research case study were all members who had borrowed at the Sauan Sibarrung Credit Union Keywords: Accounting System, Credit Union, Credit System Paper Type Research Result
Co-Authors Agustina Rante Pasang Anthony Holly Anthony Holly Bernadeth Tongli Bernadeth Wanggetete Fransiskus Randa Jessica Juang Mariesta Reny Tonapa Rivaldy Robert Jao Surya Dharmawan Tungka Yakobus K Bangun Yordi Inggarsono