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All Journal Jurnal Manajemen Teknologi Tax & Accounting Review Petra International journal of Business Studies (IJBS) Jurnal Kesehatan Tambusai Jurnal Abdimas Sangkabira International Journal of Organizational Behavior and Policy Jurnal Akuntansi Kontemporer
Devie Devie
Faculty of Economics, Petra Christian University
Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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Perencanaan Keuangan untuk Seorang Manajer Pabrik Plastik Kosasi, Carissa Halmar; Devie, Devie; Toly, Agus Arianto
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Perencanaan keuangan dapat membantu proses pengelolaan keuangan untuk membuat keputusan keuangan untuk mencapai tujuan-tujuan keuangan. Perencanaan keuangan ini dilakukan kepada klien yang bernama Bapak “X” yang bekerja sebagai manajer di sebuah pabrik plastik. Tujuan investasi Bapak “X” adalah kebutuhan dana darurat, dana pensiun, asuransi kesehatan, dana membeli apartemen, dana liburan, dana pernikahan, dana melahirkan, dana pendidikan dengan mengoptimalkan alur dana dan asset yang sudah ada. Untuk dana darurat digunakan produk tabungan Bank Mandiri dan Reksadana Pasar Uang Trim Kas 2, dana-dana lainnya dialokasikan pada reksadana Pendapatan Tetap Abadi 2, Danamas Fleksi, dan Panin Dana Maksima.Financial planning can help the process of financial management to make financial decisions that are suitable to the financial goals that exist. This financial planning is a proposal for Mr. "X" , a plastic factory manager. His investment objective are emergency fund, pension fund, health insurance, fund to buy an apartments, vacation fund, wedding fund, fund for giving birth, educational fund. All of these were done by optimizing the flow of funds and assets that already exist. For emergency fund at Bank Mandiri saving and Money Market Mutual Fund Trim Kas 2, and the other funds are allocated on Pendapatan Tetap Abadi 2, Danamas Fleksi, and Panin Dana Maksima.
Perencanaan Keuangan untuk Seorang Manajer Agen Penjualan Mobil Tjahyono, Febe; Devie, Devie; Toly, Agus Arianto
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Perencanaan keuangan digunakan untuk membantu proses pengelolaan keuangan dalam pengambilan keputusan keuangan untuk mencapai tujuan-tujuan keuangan. Perencanaan keuangan ini dilakukan kepada klien yang bernama Bapak “X” yang bekerja sebagai manajer di sebuah agen penjualan mobil. Tujuan investasi tersebut tidak lain adalah kebutuhan akan dana darurat, dana pensiun, dana pendidikan, dana membeli apartment, dana pernikahan, dana liburan, dan dana persalinan dengan mengoptimalkan alur dana dan aset yang sudah ada. Dalam upaya untuk mencapai tujuan tersebut perencana keuangan merekomendasikan produk-produk yang sesuai yaitu: Tabungan Mandiri, Asuransi Jiwa dan Kesehatan Sinarmas, Reksadana MNC Dana Lancar, Manulife Dana Stabil Berimbang, BNP Paribas Prima II, dan Panin Dana Maksima.Financial planning can help the process of financial management to make financial decisions that are suitable to the financial goals that exist. This financial planning is a proposal for Mr. "X" , a car dealer manager. His investment goals are the emergency fund, retirement fund, educational fund for his children, fund for buying a Apartment, health insurance fund, and wedding fund All are done by optimizing his assets and cash flow allocation. In order to achieve the objectives, a financial planner recommended the following products for his fund allocation: Mandiri Saving, Sinarmas Health Insurance, Mutual Funds of MNC Dana Lancar, Manulife Dana Stabil Berimbang, BNP Paribas Prima II, dan Panin Dana Maksima.
Perencanaan Keuangan untuk Seorang Pemilik Toko Spare Part Gunawan, Feilli Yulistian; Devie, Devie; Toly, Agus Arianto
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Perencanaan keuangan dapat membantu proses pengelolaan keuangan untuk membuat keputusan keuangan yang disesuaikan dengan tujuan-tujuan keuangan yang ada, sehingga tujuan-tujuan tersebut dapat tercapai. Perencanaan keuangan ini dilakukan kepada klien yang bernama Bapak “X” yang bekerja sebagai wiraswasta dengan sumber penghasilan dari toko spare part sepeda motor. Profil resiko klien sebesar 600 yang berarti moderat agresif yang artinya klien menginginkan hasil investasi yang cukup tinggi walaupun didalamnya mengandung resiko dan fluktuasi yang cukup tinggi juga. Persentase aset yang dimiliki adalah aset investasi 31,27%, aset lancar 15,55% dan aset penggunaan pribadi 53,18%. Tujuan-tujuan keuangan klien adalah dana darurat, dana liburan, dana pendidikan untuk anak keduanya, asuransi jiwa, asuransi umum, dana membeli mobil, dana membeli rumah, dan dana pensiun dengan mengoptimalkan alur dana dan aset yang sudah ada.Financial planning can help the process of financial management to make financial decisions that are suitable to the financial goals that exist. This financial planning is a proposal for Mr. "X" , who has a motorcycle spare parts shop. The client risk profile is 600 or moderately aggressive, which means that clients want a high risk return on investment eventhough there was a risk of high degree of fluctuation. The percentage of his assets consist of 31.27% investment assets, 15.55% current assets  and 53.18% personal use assets. Clients financial goals is an emergency fund, vacation fund, education fund for his second child, life insurance, general insurance, funds to buy a car, buy a house funds, and pension funds to optimize the flow of funds and existing assets.
Transformational Leadership in The Hotel Industry: A New Look at The Service-Profit-Chain Concept Teguh, Evelyn Devina; Devie, Devie; Wijaya, Serli
Petra International Journal of Business Studies Vol 3 No 2 (2020): DECEMBER 2020
Publisher : Master of Management Study Program, Faculty of Business and Economics - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijbs.3.2.98-109

Abstract

Employee engagement is essential to the Service-Profit-Chain concept as the factor to produce high quality service that would meet or exceed customer expectations. However, despite its suggested advantages, limited knowledge is known about what causes employee engagement. This study attempts to understand the Service-Profit-Chain concept more comprehensively, by encompassing transformational leadership as the preceding factor to employee engagement. It aimed to examine the role of transformational leadership in shaping employee engagement and service quality which lead to financial performance. The sample groups taken were among the star-rated hotels located in Surabaya, Indonesia. Each hotel was represented by three groups namely: hotel managers, staff, and hotel customers. The Partial Least Square-SEM method was applied to evaluate the hypothesized model. The results revealed that the effect of transformational leadership on financial performance is mediated by employee engagement. However, service quality cannot mediate the effect of transformational leadership on financial performance. It is interesting to note that Service-Profit-Chain has some limitations in practice, depending on the organization’s strategy. This study is among a few attempts to contribute to a better understanding of the Service-Profit-Chain concept application, with transformational leadership as the factor preceding employee engagement specifically in the hotel industry. It founds that the application of Service-Profit-Chain concept in the hotels have some constraints related to the business strategy that hotels select to penetrate the market.
The Analysis of Corporate Governance on Integrity Financial Statements in Banking Companies Listed on The Indonesia Stock Exchange Devie, Devie; Anggono, Nathania Marchella Angelina; Pradana, Vincent Christian Satya; Kwistianus, Hendri
International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.2.97-108

Abstract

The integrity of financial statements is often questioned due to manipulation of accounting data, involving directors, commissioners, audit committees, and company owners. This study empirically demonstrates the impact of corporate governance - through board size, independent commissioners, audit committees, and institutional ownership - on financial statement integrity. Using quan­titative methods, the study involved 37 banking companies listed on the Indonesia Stock Exchange from 2017 to 2022. The results show that board size, independent commissioner, audit committee, institutional ownership, and leverage do not affect the integrity of financial state­ments, but firm size does.
Does Pricing Strategy Increase the Competitive Advantage of Companies Implementing an ABC System? Devie, Devie; Kwistianus, Hendri; Antonia, Aileen Jessica; Wijaya, Elizabeth; Hatane, Saarce Elsye
Jurnal Manajemen Teknologi Vol. 21 No. 3 (2022)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2022.21.3.4

Abstract

Abstract. This study aims to investigate the extent to which pricing strategy creates an effective competitive advantage for companies implementing an activity-based costing (ABC) system in their production activities. The research data were obtained through a questionnaire-based survey of several manufacturing companies in Indonesia that implement ABC systems. This research used the Structural Equation Model with Partial Least Square statistical method. The results of this research indicate that those companies who apply an ABC system are capable of making their pricing strategy more effective and increasing their competitive advantage. The empirical results show that price competition is unavoidable among manufacturing industries. However, implementing an ABC system can increase manufacturing companies' competitive advantage. Thus, the implementation of an ABC System employs pricing strategy as a determinant factor of competitive advantage. This research supports the results of previous studies that also concluded that there is a strong relationship between ABC systems and competitive advantage. In addition, this research found that pricing strategy can improve competitive advantage with implementation of an ABC System.Keywords: Activity-based costing system; competitive advantage; pricing strategy Abstrak. Studi ini bertujuan untuk menginvestigasi sejauh mana Strategi Penetapan Harga mampu menciptakan Keunggulan Bersaing yang efektif bagi perusahaan yang menerapkan Sistem Activity Based Costing dalam kegiatan produksinya. Data dalam penelitian ini didapatkan menggunakan survei berbasis kuesioner dari perusahaan manufaktur di Indonesia yang menerapkan Sistem Activity Based Costing. Penelitian ini akan menggunakan Structural Equation Model (SEM) dengan metode statistic Partial Least Square. Hasil penelitian ini menunjukkan bahwa perusahaan yang menerapkan Sistem Activity Based Costing terbukti mampu membuat Strategi Penetapan Harga perusahaan lebih efektif dan sekaligus berdampak pada peningkatan Keunggulan Bersaing. Hasil empiris menunjukkan bahwa persaingan harga tidak dapat dihindari dalam industri manufaktur. Tetapi, dengan menerapkan Sistem Activity Based Costing, perusahaan manufaktur mampu meningkatkan Keunggulan Bersaing. Sehingga, kehadiran Sistem Activity Based Costing menjadi Strategi Penetapan Harga sebagai penentu Keunggulan Bersaing. Penelitian ini memperkuat hasil penelitian sebelumnya yang juga menyimpulkan bahwa ada hubungan yang kuat antara Sistem Activity Based Costing dan Keunggulan Bersaing. Dalam penelitian ini, juga menemukan kesimpulan bahwa Strategi Penetapan Harga mampu meningkatkan Keunggulan Bersaing melalui implementasi Sistem Activity Based Costing.Kata kunci: Sistem activity based costing; keunggulan bersaing; strategi penetapan harga.
PENGENALAN APLIKASI ODOO KEPADA GURU-GURU EKONOMI DAN AKUNTANSI SMP DAN SMA KRISTEN PETRA SURABAYA Hatane, Saarce Elsye; Mangoting, Yenni; Devie, Devie
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i2.1658

Abstract

Penguasaan teknologi informasi merupakan salah satu kompetensi yang dibutuhkan untuk menciptakan guru profesional. Dalam upaya peningkatan kompetensi profesional guru, program studi akuntansi Universitas Kristen Petra mengadakan Pengabdian Kepada Masyarakat kepada guru SMP dan SMA Kristen Petra Surabaya, khususnya mata pelajaran ilmu ekonomi dan Akuntansi, dengan tema pengenalan aplikasi ERP. Kegiatan Abdimas ini bertujuan untuk mengetahui tingkat penerimaan teknologi informasi dan komunikasi melalui salah satu perangkat lunak ERP open-source yang sering digunakan yaitu ODOO. Analisis keberhasilan penerimaan teknologi menggunakan pendekatan Technology Acceptance Model (TAM) dengan tiga konstruk yaitu persepsi kemudahan (perceived ease of use), persepsi kemanfaatan (perceived usefulness) dan niat menggunakan (intention to use). Data dikumpulkan melalui kuesioner yang didistribusikan kepada seluruh peserta pelatihan guru dengan total responden sebanyak 20 peserta. Hasil statistik deskriptif sebelum dan setelah pelatihan guru menunjukkan tingkat persetujuan yang tinggi terhadap perceived ease of use. Meskipun tingkat persetujuan terhadap perceived usefulness teknologi informasi sebelum dan setelah pelatihan menunjukkan selisih yang moderat. Sehingga ada potensi untuk meningkatkan kegunaan yang dirasakan agar lebih tinggi. Hasil tersebut menandakan niat kuat para guru untuk menggunakan teknologi informasi secara berkelanjutan dan terus menurus. Dengan demikian hasil pengabdian masyarakat berupa pelatihan pengenalan teknologi informasi berbasis ERP menggunakan aplikasi ODOO diterima baik dan berhasil menunjukkan adanya penerimaan penggunaan teknologi informasi bagi para guru.
FENOMENA DIABETES MELITUS BERDASARKAN USIA DAN JENIS KELAMIN DI DESA WINOWANGA KABUPATEN POSO Putrie, Intania Riska; Putri, Isramita Cahyani; Devie, Devie; Rahmah, Fauziah; Violen, Syella Jesica; Hasanuddin, Bintang
Jurnal Kesehatan Tambusai Vol. 6 No. 3 (2025): SEPTEMBER 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jkt.v6i3.45474

Abstract

Penyakit yang menjadi penyebab kematian cukup tinggi setiap tahunnya adalah Penyakit Tidak Menular (PTM), contohnya diabetes. Diabetes Melitus dapat menyerang siapa saja tanpa memandang usia atau gender. Namun, faktor penuaan mengakibatkan peningkatan resiko Diabetes Melitus akibat penurunan sensitivitas insulin yang menyebabkan kenaikan kadar gula darah. Tujuan penelitian ini untuk mengetahui fenomena penyakit Diabetes Melitus berdasarkan usia dan jenis kelamin di Desa Winowanga Kabupaten Poso Sulawesi Tengah. Penelitian ini melakukan pemeriksaan Gula Darah Sewaktu menggunakan Glukometer Easy Touch. Sampel penelitian ini berjumlah 50 orang. Hasil pemeriksaan didapatkan nilai Gula Darah Sewaktu (GDS) normal sebanyak 42 orang  (84%), dan pre-DM 8 orang (16%). Sampel pre-DM sebanyak 8 orang berjenis kelamin wanita dengan kategori usia Dewasa (1 orang), Pre-Lansia (4 orang) dan Lansia (3 orang). Diharapkan dapat memperbanyak sampel penelitian serta dapat dilakukan pula pengukuran Gula Darah Puasa (GDP) berbasis laboratorium.
THE PIVOTAL ROLE OF PERFORMANCE MANAGEMENT SYSTEMS IN MEDIATING ORGANIZATIONAL AGILITY AND PERFORMANCE Kwistianus, Hendri; Iskandar, Vido; Wibowo, Yoel; Devie, Devie
Jurnal Akuntansi Kontemporer Vol. 16 No. 2 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i2.5403

Abstract

Research Purposes. This study aims to investigate the influence of organizational agility on organizational performance in the hospitality industry.Research Methods The data analysis technique used is Structural Equation Modeling (SEM) with SmartPLS 4 Software to analyze the relationship between variables. The sampling technique used is non-probability on 105 employees/business owners in the hotel sector with 3-5 stars in Indonesia.Research Results and Findings. The findings show that organization agility does not possess any direct correlation with organization performance among starred hotels in Indonesia. Furthermore, positive and significant correlation from organizational agility to performance can be established through the mediatory of performance management system implementation and supportive organizational culture among the industry. The result of this study generates enticing implications towards hospitality business leaders. 
Co-Authors Agus Arianto Toly Anggono, Nathania Marchella Angelina Antonia, Aileen Jessica Carissa Halmar Kosasi Evelyn Devina Teguh Febe Tjahyono Feilli Yulistian Gunawan Hasanuddin, Bintang Hendri Kwistianus Intania Riska Putrie, Intania Riska Pradana, Vincent Christian Satya Putri, Isramita Cahyani Rahmah, Fauziah Saarce Elsye Hatane Serli Wijaya Vido Iskandar Violen, Syella Jesica Wijaya, Elizabeth Yenni Mangoting YOEL WIBOWO