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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.

Strategi Penyusunan Laporan Keuangan Sederhana pada UMKM Mojokerto Anita Permatasari; Jeanne Asteria Wawolangi; Yohana Popy Wulandari CJ
Jurnal Ekonomi Efektif Vol 5, No 4 (2023): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v5i4.32147

Tujuan dari penelitian ini adalah agar masyarakat ini mendapatkan informasi serta pendampingan. Pemdampingan tersebut di khususkan kepada pemilik usaha UMKM di Trawas Mojokerto. Penelitian ini merupakan penelitian kualitatif dengan metode pendekatan berupa wawancara, diskusi, dan praktik agar materi dapat diterima dengan mudah oleh pemilik usaha. Masyarakat yang tergabung dalam UMKM di Trawas Mojokerto masih belum menerapkan kaidah penulisan laporan keuangan yang sesuai. Sehingga para pelaku UMKM mendapatkan kesulitan dalam menghitung laba, rugi dan laporan keuangan akhir. Hasil penelitian menunjukkan bahwa kesulitan yang dihadapi oleh masyarakat karena belum adanya pelatihan penyusunan laporan keuangan serta keterbatasan sumber untuk mempelajari mengenai laporan keuangan. Maka diharapkan setelah adanya penelitian ini maka masyarakat akan lebih memahami mengenai laporan keuangan sehingga mampu menarik banyak investor pada pelaku UMKM di Mojokerto.

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.

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 : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i1.391

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.

Measuring the Transparency of MSME Financial Reports: Evaluation of SAK EMKM Implementation at Toko Ide Elektronik in Surabaya Jeanne Asteria Wawolangi; Sephiana Ayu
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 2 (2025): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v1i2.852

This study aims to describe and reconstruct the financial statements of an MSME, Toko Ide Elektronik in Surabaya, in accordance with the Financial Accounting Standards for Micro, Small, and Medium-Sized Entities (SAK EMKM) issued by the Indonesian Institute of Accountants. The research was motivated by the fact that the entity only kept simple cash-based records, did not separate business and personal transactions, and had not yet prepared structured reports such as a statement of financial position, statement of profit or loss, and notes to the financial statements. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation of 2023 transactions, then mapped into the SAK EMKM reporting format. The results show that the application of SAK EMKM allows MSMEs to present more reliable and comparable financial information, especially through the recognition of inventories, fixed assets, and monthly depreciation expenses, so that business performance and financial position can be measured more accurately. In addition, standardized reports increase accountability to external parties (banks, tax authorities, and business partners) and support better decision making by the owner. This finding confirms that SAK EMKM is an appropriate, simple, and implementable standard for MSMEs that have limited accounting literacy and human resources.

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