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Pemanfaatan Teknologi Informasi Dalam Peningkatan Penjualan Pada Perusahaan Percetakan Excellent Di Surabaya Deograsias Yoseph Yustinianus Ferdinand; Jeanne Asteria Wawolangi
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 1 (2020): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The development of information systems especially in the technological aspects is a challenge and an opportunity for Excellent printing companies. These challenges and opportunities as a stimulation to improve the quality and quantity of sales of printed products such as form of brochures, banners, invitations card, notes, and others. In this case the leadership of the company must be aware that the contribution of systems and information technology can provide maximum benefits for the continuance of the company. Information systems and technology can support the process of selling activities more effectively and optimally, so that company revenue can increase. There needs to be real communication, especially with potential customers so that the sales process can run fluently and continuously, but it must be followed by product innovation.

Tinjauan Komprehensif Manajemen Laba Kaitannya Dengan Agency Theory Dan Pengungkapan Informasi Keuangan Jeanne Asteria Wawolangi
BIP's JURNAL BISNIS PERSPEKTIF Vol 8 No 1 (2016): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Earnings management is a conflict of interest between the manager as agent and owner/shareholder as a principal. Where the impact of earnings management behavior will affect reported earnings. Earnings management conducted by the management to utilize accrual accounting policies do because of the uncertainty in the business competition which makes the company dealth with uncertainty fluctuations in earnings. This can lead to management efforts to manipulate reported earnings giving rise to information asymmetry. This is consistent with agency theory is the theory that focuses on the problems that arise between the principal-agent in the separation of ownership and control of the company. In this case due to the flexibility of management to manage the company resulted in the action management to maximize earnings for their own interests or the interests of the company. The results of this study indicate that earnings management and agency theory have interlocking relationships, where the agency problem arises when the principal difficulties to ensure that the agent acts to maximize the welfare of principal. While the disclosure of financial information is an important tool to address the agency problem between management and owners, because it is seen as an attempt to reduce information asymmetry.

Penilaian Implementasi Good Corporate Governance Pada Bumn Indonesia Sektor Perkebunan Jeanne Asteria Wawolangi; Martinus Sony Erstiawan; Thyophoida W.S. Panjaitan
BIP's JURNAL BISNIS PERSPEKTIF Vol 6 No 1 (2014): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The research was conducted at PTPN X, XI, and XII in order to see the implementation of Good Corporate Governance every PTPN. The purpose of this study is to assess the implementation of Good Corporate Governance as well as to assess the implementation of Good Corporate Governance ratings on stateowned plantation sector. Data were obtained through interviews and questionnaires. The analytical method used was a descriptive quantitative analysis. The results obtained showed that the PTPN X, XI, and XII implementation of Good Corporate Governance has been realized.

Manfaat Akuntansi Forensik Jeanne Asteria Wawolangi
BIP's JURNAL BISNIS PERSPEKTIF Vol 7 No 2 (2015): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Forensic Accounting is a specific knowledge which related fraud. The enterprises want to implement Forensic Accounting with audit investigation as detection all the fact of crime especially to judge/justice. This research as a descriptive qualitatif research which take many informan from the student of Economic Faculty, Accounting Program Study and the results show that many informan give perception that Forensic Accounting is very usefull and the lectures should teach good behavior knowledge to all the students, so the student will get good behavior and high responsibility. Finally we hope the situation of economic in Indonesia will succesefull and wealth.

Penerapan Metode Proper Matching Pada Perusahaan Kontraktor Jeanne Asteria Wawolangi; Deograsias Yoseph Yustinianus Ferdinand
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.692 KB)

The purpose of this study is to evaluate the methods used in the recognition of construction contract revenue and to apply the proper matching method tocontractor companies. The object of research is the construction project of smallscale houses and shophouses carried out by the Baron Residence constructioncompany located in Magetan, East Java. This research is classified as qualitative research. From the results of the study, it is known that the company recognizesrevenue using the percentage method of physical progress completion, so that it is not in accordance with the matching principle, namely the income that occurs in a period is compared with the costs incurred to earn income in the same period. The solution given is for the company to use the cost to cost percentagecompletion method, so that the income received is in accordance with the physical building. This is useful in presenting accurate information in making decisionsand fulfilling the principle of reliability, which is one of the characteristics of financial statements.

Kajian Teoritis Peranan Internal Auditor Jeanne Asteria Wawolangi; Martinus Sony Erstiawan
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Internal auditor as internal examination which evaluating all the operation of the organization especially about system internal control, also accompanied external auditor to explain more detailed about all the flow and procedure system internal control and give the reason and benefit about implementation of internal control. Internal auditor has to assure that all the evidence about external or internal transaction are real and objective. If internal auditor find inconsistency about the policy of the firm, so internal auditor has to explain and guide to the right things and also follow up all the audit findings to achieve the goal of the firm. Internal auditor gives all the annually report to all the directors to make a best decision.

Sistem Pengendalian Internal Kas pada Klinik Utama Vincentius Kristus Raja Surabaya Anita Permatasari; Jeanne Asteria Wawolangi
BIP's JURNAL BISNIS PERSPEKTIF Vol 14 No 1 (2022): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The internal cash control system is important in a business unit in the form of a health clinic, because the cash element is one of the liquid current property accounts that can be used to finance the operational activities of the Main Clinic Vincentius Kristus Raja Surabaya. Research methods used by researchers in analyzing data in the form of primary data with qualitative methods. This research approach is carried out phenomenologically conducted by researchers with the aim that researchers can observe directly the reality that occurs so that they can obtain accurate information. The data collection techniques used is an interview with the head of polyclinics and clinical operations staff. Researchersvisit the clinic for observation and documentation. The results of the first study showed that the internal control system was already running in accordance with established financial procedures. The second result of the study is that the cash receipt procedure has all gone through the registration section except the dental clinic section. The third study showed that the implementing function in the operation of The Main Clinic Vincentius Kristus Raja Surabaya performs the trap of storage functions, especially in the dental health services section. The latest research results show the need for periodic monitoring or monitoring by the foundation, so that operational implementation runs smoothly and in accordance with the elements of internal control and the main clinic objectives of Vincentius Kristus Raja Surabaya can be achieved.

Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Perusahaan Manufaktur Di BEI Saat Covid-19 Monica Liliani; Anita Permatasari; Jeanne Asteria Wawolangi
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

At the time of the Covid-19 pandemic, there have been restrictions on economic activity nationwide. The restrictions also have an impact on business activities and will have an impact on the slowing economy of world economic growth, including Indonesia. When the LSSR (Large-Scale Social Restrictions) took place in several major cities in Indonesia, many companies from various sectors went bankruptcy. One of them is the manufacturing sector. Dividends can be the main attraction for investors (Kristian and Viriany, 2021). Dividend policy can also be influenced by several factors such as liquidity, leverage, and company size. The object of research used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in the 2020-2021 period. The research approach used is a quantitative approach. The data used in this study is secondary data. The sampling method used in this study was purposive sampling. The sample studied was 20 manufacturing companies. The results of this study are the first to state that the current ratio has an influence on dividend policy in the manufacturing industry during the Covid-19 pandemic for the 2020-2021 period. The second result states that the debt to equity ratio has no influence on dividend policy in the manufacturing industry during the Covid-19 pandemic for the 2020-2021 period. The third result stated that the size of the company has no influence on dividend policy in the manufacturing industry during the Covid-19 pandemic for the 2020-2021 period.

Pemanfaatan Teknologi Informasi Dalam Peningkatan Penjualan Pada Perusahaan Percetakan Excellent Di Surabaya Deograsias Yoseph Yustinianus Ferdinand; Jeanne Asteria Wawolangi
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 1 (2020): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v12i1.26

The development of information systems especially in the technological aspects is a challenge and an opportunity for Excellent printing companies. These challenges and opportunities as a stimulation to improve the quality and quantity of sales of printed products such as form of brochures, banners, invitations card, notes, and others. In this case the leadership of the company must be aware that the contribution of systems and information technology can provide maximum benefits for the continuance of the company. Information systems and technology can support the process of selling activities more effectively and optimally, so that company revenue can increase. There needs to be real communication, especially with potential customers so that the sales process can run fluently and continuously, but it must be followed by product innovation.

Penerapan Metode Proper Matching Pada Perusahaan Kontraktor Jeanne Asteria Wawolangi; Deograsias Yoseph Yustinianus Ferdinand
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study is to evaluate the methods used in the recognition of construction contract revenue and to apply the proper matching method tocontractor companies. The object of research is the construction project of smallscale houses and shophouses carried out by the Baron Residence constructioncompany located in Magetan, East Java. This research is classified as qualitative research. From the results of the study, it is known that the company recognizesrevenue using the percentage method of physical progress completion, so that it is not in accordance with the matching principle, namely the income that occurs in a period is compared with the costs incurred to earn income in the same period. The solution given is for the company to use the cost to cost percentagecompletion method, so that the income received is in accordance with the physical building. This is useful in presenting accurate information in making decisionsand fulfilling the principle of reliability, which is one of the characteristics of financial statements.

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