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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma Jurnal Akuntansi, Auditing dan Keuangan Indonesian Journal of Sustainability Accounting and Management AKRUAL: Jurnal Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURIKOM (Jurnal Riset Komputer) MABIS: Manajemen dan Bisnis Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Akuntansi Manajemen JEMMA | Journal of Economic, Management and Accounting Jurnal Akuntansi Kompetif Indonesian Journal of Accounting and Governance Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Riset Terapan Akuntansi Accounting Profession Journal (APAJI) Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Tangible Journal INVOICE : JURNAL ILMU AKUNTANSI Peka: Jurnal Pengabdian Kepada Masyarakat Journal of Financial and Tax Jurnal Akuntansi dan Keuangan Indonesia Contemporary Journal on Business and Accounting Media Riset Akuntansi Auditing & Informasi Indonesian Journal of Sustainability Accounting and Management Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Jurnal Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan Indonesian Journal of Accounting and Governance Jurnal Akuntansi Kontemporer
Fransiskus Eduardus Daromes
Program Magister Akuntansi Universitas Atma Jaya Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Disclosure sustainability reporting and corporate governance business performance: how it impacts on market performance Divine Prilly Yolanda; Fransiskus Eduardus DAROMES; Ana Mardiana
Manajemen dan Bisnis Vol 21, No 2 (2022): September 2022
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v21i2.573

Abstract

This research proves empirically that the mechanism of corporate governance and sustainability report as a predictor of financial performance and its impact on market performance. The research model is built on the basis of stakeholder theory. This research uses purposive sampling method in sampling technique. The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2017-2019 which publish annual reports and sustainability reports, respectively. The results of this study indicate that both the disclosure of the sustainability report and the corporate governance mechanism have a positive and significant effect on financial performance. Financial performance has a positive and significant effect on market performance. Further findings indicate that corporate governance mechanisms affect market performance through financial performance. On the other hand, the disclosure of the sustainability report has no effect on market performance through financial performance.
Case Study on Determination of Selling Prices Based on Production Prices at A Medical Supplier in Makassar, Indonesia Yosephina F. Ogot; Fransiskus E. Daromes; Kunradus Kampo
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 2 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/dc750207

Abstract

This study aims to examine the accuracy of cost classification in the computation of the cost of goods manufactured and to determine the selling prices of Vipalbumin and Heparmin products at a medical supply company in Makassar. The research investigates whether the company's method for calculating the cost of production is accurate enough to set appropriate selling prices. A descriptive quantitative research method is employed for this analysis. The findings indicate that there exists a significant discrepancy in the calculation of production costs, which impacts the determination of selling prices. The recalculated cost of goods manufactured performed by the researcher is higher than the company's initial computation. This analysis reveals notable differences in production costs for the Vipalbumin and Heparmin products between the researcher and the company. Additionally, the results show a variance in selling price calculations made by the researcher and the company's figures. The analysis highlights that there is an incorrect classification of costs, particularly regarding packaging expenses—these costs are not accounted for in indirect costs but are mistakenly classified as marketing expenses. The implications of this research suggest that the company should refine its cost classification practices to ensure more accurate pricing strategies and improve overall financial decision-making.
PERAN MEDIASI KINERJA KEUANGAN PADA HUBUNGAN DEWAN DIREKSI DENGAN REAKSI INVESTOR Fransiskus Eduardus Daromes; Robert Jao
Jurnal Akuntansi Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.1.77-92

Abstract

The purpose of this study to investigate the effect of the executive board on the reaction of investors who are tested both directly and through financial performance. The population used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2015-2018. The number of samples is 32 companies every year which are selected by the method of purposive sampling and using secondary data from annual reports. The analytical method used is path analysis and mediation hypothesis testing is carried out using the Sobel test. Statistical testing results showed that the executive board has a positive and significant influence on financial performance, but not significant to investor reaction. Further financial performance has a positive and significant influence on investor reaction. This study also shows that financial performance plays a role in mediating the effect of the executive board on investor reaction.
Pengaruh Fleksibilitas Keuangan, Struktur Modal, dan Profitabilitas terhadap Return Saham Jao, Robert; Daromes, Fransiskus Eduardus; Holly, Anthony; Sariri, Harly
Tangible Journal Vol. 9 No. 1 (2024): Vol. 9 No. 1, Juni 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i1.467

Abstract

This research aims to analyze the influence of financial flexibility, capital structure, and profitability on stock returns. The main theory used to explain the relationship between variables is signaling theory. The research population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2018–2022. Sample selection was carried out purposively. The analysis technique used is multiple linear regression analysis. This research finds that financial flexibility and profitability have a positive and significant effect on stock returns, while capital structure has a negative and significant effect on stock returns.
FAKTOR PREDIKTOR KEPATUHAN WAJIB PAJAK DALAM PERSPEKTIF THEORY OF PLANNED BEHAVIOR (STUDI EMPIRIS PADA KPP PRATAMA RUTENG) Jehadun, Maximus; Ng, Suwandi; Daromes, Fransiskus Eduardus
Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 2 (2024): Vol. 13 No. 2 2024
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v13i2.10044

Abstract

This research aims to analyze the predictor factors that influence taxpayer compliance, which are built within the theory of planned behavior model. The research was conducted on individual taxpayers registered at the Pratama Ruteng Tax Service Office, which is within the working area of the East Nusa Tenggara Regional Office of the Directorate General of Taxes. Data collection was conducted through a survey. Data analysis was performed using regression with the SPSS application. The results indicate that both taxpayer morality and tax justice perception have a positive and significant impact on taxpayer compliance. Conversely, tax complexity has a negative and insignificant effect on taxpayer compliance. These findings imply that taxpayer compliance behavior is greatly determined by the experiences and conditions of the taxpayer, particularly concerning aspects of morality, justice perception, and tax complexity.
The Effect of ESG Disclosure on Risk of Financial Distress: Role of Industry Sensitivity Liwa, Kezia Hertasneng; Daromes, Fransiskus Eduardus; Asri, Marselinus
AJAR Vol 7 No 02 (2024): 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.v7i02.522

Abstract

This study aims to investigate the moderating role of industry sensitivity in the influence of environmental, social, and governance disclosures (ESG disclosure) on financial distress risk. The population used are nonfinancial companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample collection method chosen is the purposive sampling method. With this sample collection method, 849 companies were added to the sample pool. The type of data used in this study are documentary data in the form of annual financial statements and annual reports of companies that are tested using multiple linear regression analysis subgroup method. The results of this study indicate that simultaneously dan partially, environmental, social, and governance disclosures have a positive and significant influence on Altman score. The higher the Altman score obtained indicates the lower the risk level of a firm’s financial distress. In addition, industry sensitivity regarding environmental issues does not moderate the relationship between environmental, social and governance disclosures on financial distress risk. The implications of this study are to provide an overview and consideration for the company in order to increase awareness and responsiveness to the social and environmental aspects surrounding the company and encourage the company to implement good governance practices. Another implication of this research is to provide input for users of financial statements, especially investors, to pay attention to environment, social, and governance disclosure as a consideration in making investment decisions.
Human Capital and Organizational Justice as Stimulant of Innovative Behavior to Achieve Managerial Performance Ridwan, Wildan; Daromes, Fransiskus Eduardus; Sampe, Ferdinandus
AJAR Vol 8 No 01 (2025): 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.v8i01.576

Abstract

This study aims to provide empirical evidence on how Human capital and organizational justice may influence managerial performance directly and through innovative behavior. The research model was constructed using the organizational justice Theory perspective. The research population was account representatives at all Primary Tax Service Offices in South Sulawesi. Purposive sampling method was applied to determine respondents for data collection. The data collection method was carried out through an online survey. Data analysis were carried out using multiple regression and path analysis. The results of the study indicate that both Human capital and organizational justice have significant effect on innovative behavior. Furthermore, Human capital has a significant effect on managerial performance. However, conversely, organizational justice does not have a significant effect on managerial performance. Further findings reveal that innovative behavior mediates the influence of both Human capital and organizational justice on managerial performance.
MEMAHAMI STRATEGI IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN KOMPREHENSIF Daromes, Fransiskus E.; Ng, Suwandi; Kampo, Kunradus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 1 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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

Abstract

A management control system is a mechanism that ensures, encourages, enables, or sometimes "forces" people within an organization to do what is best for the organization. This research elaborates a comprehensive management control system based on literature review and case studies at Aston Makassar Hotel & Convention Center and Grand Clarion Hotel & Convention Makassar. The results show that although in different ways and mechanisms, these hotels have comprehensive management control system mechanisms that are used to ensure and drive the achievement of corporate objectives. The initial consideration of the entire set of management control systems in hotels is the cultural control that is reflected in the vision-mission, core values, organizational culture and uniqueness of the company that is a form of joint management control. In addition, these potentials and values ​​need to be comprehensively understood and implemented with other control mechanisms so that these hotels can achieve their vision and mission.
KEBIJAKAN DIVIDEN DALAM PERSPEKTIF CATERING THEORY Rustan, Priscilla Leony; Daromes, Fransiskus Eduardus; Lukman, Lukman; Kampo, Kunradus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3353

Abstract

This research is aimed to investigate the role of dividend premium and share repurchases in influencing the companies’ dividend policy. The theory used in this research is catering theory. This research uses secondary data obtained by using observation method. The data source in this research is the annual reports of manufactur companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2019. The sample were selected using purposive sampling method, with a total of 98 companies. This research uses analysis double linear regression test using SPSS version 20 software. The result of this research indicate that dividend premium has a positive and significant effect on dividend policy. Share repurchases has a negative and significant effect on dividend policy
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI DAN MODAL USAHA TERHADAP KEBERHASILAN UMKM KOTA MAKASSAR Daromes, Fransiskus E.; Eugenia, Michelle Putri; Kampo, Kunradus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 2 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i2.4207

Abstract

The purpose of this study was to investigate the effect of using accounting information on business success. This study also investigates the effect of venture capital on business success. This study uses a survey method conducted by collecting questionnaires for MSME actors in Makassar City. Data analysis in this study using multiple regression method and sample selection using Random Sampling method with a total sample of 94 respondents. The results of this study indicate that the use of accounting information has a significant positive effect on business success. The influence of venture capital also has a positive effect on business success. In short, the use of accounting information and venture capital fully has an influence on business success.
Co-Authors Adi Chandra Syarif Agnes Novita Ida S. Alfonsus Jantong Alfonsus Jantong, Alfonsus Ana Mardiana Anthony Holly Anthony Holly Ary Agus Setiawan Asri, Marselinus Bangun, Yakobus Kaditti Cesilia Novita Simarmata Chen Kelvin Cicilia Erna Susilawati Clara Alverina Santoso Della Amelia Coeputra Divine Prilly Yolanda Edwin Triyuwono Elisabeth Supriharyanti Erik Gautama Eugenia, Michelle Putri Florencia Irene Purwanto Fransiskus Randa Gautama, Erik Goman, Michael Gunawan, Stevi Revigi Harimurti, Yohanes Hartono Hartono Herlinda Pietoyo Holly, Anthony Ina Marice Jehadun, Maximus Joshua Santoso Kala’Padang, Flaviana Iki Kampo, Kunradus Kampo, Kunradus Korina P. Legaspi Kresensia, Vince La'bi', Melihana Bilang Lasty Agustuty Laurentius Christian Oktavianus Liwa, Kezia Hertasneng Liyanto, Stanesie Lukman Lukman LUKMAN, LUKMAN Marco Marco Mardiana, Ana Marselinus Asri Marselinus Asri Medeleen Florencia Kawilarang Melyna, Melyna Michael Goman Michelle Loeferdy Michelle Putri Eugenia Monica Nerissa Arviana Nerissa Arviana, Nerissa Novita Wijaya Oei Oei OKTAVIANUS PASOLORAN Oktavianus, Laurentius Christian Ono, Yuri Pakiding, Daniel L. Paulus Tangke Phie Chyan Priscilla Leony Rustan Ridwan, Wildan Rifaldy Wiasal Robert Jao Rustan, Priscilla Leony Sam Ronald Samparaya, Rachmat Sampe, Ferdinandus Sariri, Harly Sereh, Jeane Lelyana Stanesie Liyanto Steffi Nontji Sumarta, Sean Coonery Suryady, Ardi Tjiang Y Suwandi Ng Suwandi Ng Suwandi Ng Suwandi Ng Tamara Limbunan Tandiamal, Fritzline Geralda Tangke, Paulus Tansil, Dance Widya Wiradana Winardi, Sherina Yono, Benhard Yosephina F. Ogot Yulianus Bottong Yundari, Yundari Yuri Ono