Articles
<![CDATA[MEMAHAMI STRATEGI IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN KOMPREHENSIF ]]>
<![CDATA[Daromes, Fransiskus E.]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Kampo, Kunradus]]>
<![CDATA[ BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 1 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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<![CDATA[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.]]>
<![CDATA[AN EMPIRICAL EVIDENCE OF HOW SUSTAINABILITY DISCLOSURE AFFECTS FIRM VALUE THROUGH SYSTEMATIC RISK ]]>
<![CDATA[Steffi Nontji]]>;
<![CDATA[Fransiskus Eduardus Daromes]]>;
<![CDATA[Kunradus Kampo]]>
<![CDATA[ AJAR Vol 5 No 01 (2022): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v5i01.262
<![CDATA[The purpose of this study is to investigate the effect of sustainability report disclosure on firm value which is tested both directly and through the role of systematic risk. The research model is built on the arguments of stakeholder theory and agency theory to explain the relationship between research variables. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2017-2019. This research uses purposive sampling method. The number of samples obtained as many as 28 companies. Path analysis was used to analyze the data and the mediation hypothesis was tested using the Sobel test. The results of this study indicate that the sustainability report has a negative and significant effect on systematic risk, systematic risk has a negative and significant effect on firm value, and the sustainability report has a positive and insignificant effect on firm value. The results of the Sobel test show that systematic risk mediates the effect of sustainability reporting on firm value.]]>
<![CDATA[DESAIN KURIKULUM DAN MOTIVASI BELAJAR MAHASISWA ]]>
<![CDATA[Kunradus Kampo]]>
<![CDATA[ SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v17i02.90
<![CDATA[This study aims to identify the concept of learning which will motivate the learning of accounting students based on the curriculum of the accounting study program in Makassar. The study sample was 87 students from several private universities in Makassar. The research method used was descriptive research that identified 5 learning motivation of accounting students, learning outcomes, lecturer learning methods, and lecturer ratings. The results showed that on average students had high learning motivation even though there were also some students who had low motivation. Students may have entrinsic motivation but they try to learn because they are motivated to get high scores. Accounting students understand the competencies to be obtained and are supported by varied learning methods from lecturers. These results may be explained by the results of a test of the relationship or association between learning motivation and GPA which indicates a relationship between the two. While learning motivation and duration of study, learning motivation and GPA, as well as GPA and duration of study there is no relationship or not associated with one another.]]>
<![CDATA[MEMAHAMI NILAI PEMBERDAYAAN CREDIT UNION ]]>
<![CDATA[Kunradus Kampo]]>
<![CDATA[ SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v18i02.150
<![CDATA[This research aims to explore the main meaning that became the core values of empowerment that done by Credit Union (CU). Through a case study approach on CUMK, the researcher then explores the values of CU in stages based on an economic perspective, a church perspective (ecclesia), and a biblical perspective. We found that the meaning of CU empowerment is very comprehensive and holistic that unite inclusive economic concept and the social teaching of the church and also the word of God on bible that focused on raise human dignity to live prosperous. Thus, we conclude that core values of CU empowerment is compassion. Personal human well-being as well as community welfare, should be developed, because man is the creator, center and destination of all social economic life. Whoever obeys to Christ, and first of all looking for Kingdom of God, will draw from Him compassion that stronger and clearer to help all brothers and sisters, and to be soulful of compassion carry out the opus of justice (Gaudium et Spes, 3: 63 and 72).]]>
<![CDATA[PERSEPSI DAN MINAT MANAJEMEN CU TERHADAP PEMBANGUNAN BERKELANJUTAN DAN PELAPORAN BERKELANJUTAN ]]>
<![CDATA[Kunradus Kampo]]>
<![CDATA[ SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i02.241
<![CDATA[This study aims to analyze the perceptions of Credit Union (CU) managers regarding sustainable development and interest in sustainable reporting. Respondents were asked to answer the questionnaire personally via google form. The SPSS output which became the focal point included descriptive statistical data, perception frequency and management interest. The results of the study indicate that CU management has a very good perception of sustainable development and sustainable reporting. In addition, CU management also has a high enough interest in implementing sustainable reporting. CU management has a good perception of the triple bottom line concept: profit, people, and planet and is interested in implementing sustainable reporting because it is an embodiment of CU's main value, namely love. The triple bottom line is strategically in line with CU's vision of economic, social and environmental vision and CU's management has implemented it in governance and activities through their work programs and annual budgets.]]>
<![CDATA[PENGARUH MODERASI GREEN BANKING DALAM HUBUNGAN ANTARA CORPORATE SOCIAL RESPONSIBILITY DAN GOING CONCERN ]]>
<![CDATA[Devi Malinton]]>;
<![CDATA[Kunradus Kampo]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 2 (2019): VOL. 8 NO. 2 2019 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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<![CDATA[This study investigates the effect of corporate social responsibility on going concern, and the effect of green banking as moderate on relationship between corporate social responsibility and going concern. Population used in this study is the whole bank listed on Indonesia Stock Exchange (IDX) period 2013 – 2016. Total samples are 11 banks for 4 years selected by purposive sampling method and using secondary data, i.e. annual report, financial report, and sustainability report collected from IDX database and each bank’s official website. Analysis results show that the effect of corporate social responsibility in bank can increase going concern. The findings also indicate that green banking is able to moderate the relationship between corporate social responsibility and going concern, but green banking has weak influence as a moderating variable. These findings imply going concern is measured by not only financial aspect but also the impact that company gives to its social environment. Keywords: corporate social responsibility, going concern, and green banking.]]>
<![CDATA[Teknologi Informasi terhadap Kualitas Laba dengan Pengendalian Internal sebagai Variabel Pemediasi ]]>
<![CDATA[Widya Wiradana]]>;
<![CDATA[Oei Oei]]>;
<![CDATA[Fransiskus E. Daromes]]>;
<![CDATA[Kunradus Kampo]]>
<![CDATA[ Jurnal Bisnis dan Ekonomi Vol 25 No 2 (2018): VOL. 25 NO. 2 EDISI SEPTEMBER 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Stikubank ]]>
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<![CDATA[The purpose of this research was to investigate the effect of information technology on internal control, the effect of internal control on earning quality, and the role of internal control in mediating the relationship of information technology to earning quality. Population used is financial company public listed in Indonesia Stock Exchange period from 2014-2016. Number of samples are 71 firms each year, was selected by purposive sampling method and using secondary data, the annual report. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The result of analysis show that information technology has a positive and significant effect on internal control. Internal control has a positive and significant effect on earning quality. This research also shows that the internal control plays a role in mediate the effect of information technology disclosure on earning quality. The implication is the firms must improve information technology and five component of internal control (control environment, risk assessment, control activities, information and communication and monitoring) so that the earnings information in the financial statements of the company to be more qualified.]]>
<![CDATA[MEMAHAMI STRATEGI IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN KOMPREHENSIF ]]>
<![CDATA[Fransiskus E. Daromes]]>;
<![CDATA[Suwandi Ng]]>;
<![CDATA[Kunradus Kampo]]>
<![CDATA[ BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 1 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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<![CDATA[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.]]>
<![CDATA[KEBIJAKAN DIVIDEN DALAM PERSPEKTIF CATERING THEORY ]]>
<![CDATA[Priscilla Leony Rustan]]>;
<![CDATA[Fransiskus Eduardus Daromes]]>;
<![CDATA[Lukman Lukman]]>;
<![CDATA[Kunradus Kampo]]>
<![CDATA[ BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 19 No 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/balance.v19i1.3353
<![CDATA[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]]>
<![CDATA[PENGARUH FAMILY CONTROL, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Anthony Holly]]>;
<![CDATA[Kunradus Kampo]]>;
<![CDATA[Robert Jao]]>;
<![CDATA[Theresia Cindy Lauren Jip]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 6 No 2 (2022): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v6i2.4317
<![CDATA[The purpose of this study is to analyze the effect of family control, size, growth and leverage on firm value. The type of research used in this research is explanatory research. The theory used in this research is agency theory and signaling theory. The sample used is all companies in the consumption sector listed on the IDX with the sampling technique, that is purposive sampling. The sampling criteria are as follows 1.) Companies that have complete financial reports for the 2017-2019 period. 2.) Companies that issue financial statements consecutively during the 2017-2019 period. The research method uses regression linear analysis to determine the relationship between the dependent, and independent variable.The results of this study indicate that family control has a negative and significant effect on firm value. Variable size has a positive and significant effect on firm value. Variable growth has a positive and significant effect on firm value, and leverage has a negative and significant effect on firm value]]>
