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All Journal BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ekonomi Efektif BIP'S : Jurnal Bisnis Perspektif CONTABILITA: Journal of Accounting and Finance

Jeanne Asteria W

Program Studi Akuntansi, Fakultas Ekonomi, Universitas Katolik Darma Cendika

Author-ID : 4224714

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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TINJAUAN KOMPREHENSIF TENTANG TINGKAT SUKU BUNGA, FLUKTUASI KURS RUPIAH PER DOLLAR AS DAN RETURN SAHAM Jeanne Asteria W
BALANCE: Economic, Business, Management and Accounting Journal Vol 5, No 01 (2008)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v5i01.707

The objective of this paper is to explain that monetary condition is very closely related with the interest rate, value of foreign exchange and the performance of investment at Capital Market, especially the economic systems of developing countries like Indonesia, the role of Government Bank is very important to keep maintain the value of foreign exchange. Investor always wait and see before making decision to buy, sell or hold the stocks & all of the action depent on monetary situation, because they expect high return. Indonesian Government can create good condition in social and economic which means growth economic. Key Word: Interest Rate, Value of Foreign Exchange, Return of Capital Stock

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.

Pentingnya Perhitungan Biaya Produksi Untuk Penentuan Harga Jual Produk Aneka Kripik Jeanne Asteria Wawolangi; Anita Permatasari
BIP's JURNAL BISNIS PERSPEKTIF Vol 13 No 1 (2021): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The micro business is a marginal business type characterized by the use ofrelatively simple technology, a relatively small nominal level of capital, low accessto credit, and oriented towards local market needs. General problem faced inmanaging this business is the calculation of product costs, which are usually onlycalculated simply based on the purchase price of raw materials, while directproduction costs, because what is important is the smooth sale of these products. This study aims to assist micro-entrepreneurs in determining product costs, making it easier for business actors to determine the selling price of their products. This study uses a qualitative method.

Penerapan Standar Operasional Prosedur Pada Klinik Utama Vincentius Kristus Raja Surabaya Jeanne Asteria Wawolangi; Anita Permatasari
BIP's JURNAL BISNIS PERSPEKTIF Vol 13 No 2 (2021): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Vincentius Kristus Raja (KR) Main Clinic aims to serve patients effectively and economically in an effort to improve the quality of public health services, especially in Surabaya. This type of research is descriptive qualitative in the form of a case study, to assess the implementation of standard operating procedures at the Vincentius Kristus Raja Main Clinic. Relevant data collection was carried out using questionnaires distributed to personnel related to standard operating procedures. The results of the research study according to the questionnaire indicate that the operational implementation is in accordance with the standard operating procedures that have been set based on the policies of the leadership and the Vincentius Kristus Raja Main Clinic Foundation. Compliance with standard operating procedures is very important because standard operating procedures are guidelines or references for carrying out tasks and work in accordance with their functions. The conclusions and suggestions from this study are that although compliance with standard operating procedures is adequate, the Vincentius Kristus Raja Main Clinic needs to develop and improve the quality of services, especially better communication with patients, both new patients and patients who have been on treatment for a long time at the Vincentius Kristus Raja Main Clinic. Considering that there are now many new health clinics that can be competitors for the Vincentius Kristus Raja Main Clinic, there must be a good response to this phenomenon. The emergence of these new competitors requires the Vincentius Kristus Raja Main Clinic to be able to be competitive in order to face the existing competition by improving the quality and quality of service for patients.

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.

Co-Authors Anita Permatasari Anita Permatasari Anita Permatasari Deograsias Yoseph Yustinianus Ferdinand Martinus Sony Erstiawan Monica Liliani Sephiana Ayu Thyophoida W.S. Panjaitan Yohana Popy Wulandari CJ

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