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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Indonesian Journal of Accounting and Governance JAF- Journal of Accounting and Finance Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Jurnal Akuntansi Kontemporer
Kampo, Kunradus
FEB Universitas Atma Jaya Makassar
Humanities Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

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KEBIJAKAN DIVIDEN DALAM PERSPEKTIF CATERING THEORY Priscilla Leony Rustan; Fransiskus Eduardus Daromes; Lukman Lukman; Kunradus Kampo
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 Fransiskus E. Daromes; Michelle Putri Eugenia; Kunradus Kampo
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.
Green Accounting, Material Flow Cost, And Environmental Performance as Predictors of Corporate Sustainability Fransiskus Eduardus DAROMES; Yuri Ono; Kunradus Kampo
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 2 (2023): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i2.398

Abstract

The main objective of this study is to analyze the effect of implementing green accounting, material flow cost accounting, and environmental performance on corporate sustainability. This study uses stakeholder theory and legitimacy theory. This study uses secondary data obtained by the documentary method. The data source in this study is the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. The sample selection was carried out using a purposive sampling method and analyzed using multiple regression analysis. The results of the study show that green accounting has a negative and significant effect on corporate sustainability. MFCA (production costs) has a positive and insignificant effect on corporate sustainability. MFCA (land area of production coverage) has a negative and significant effect on corporate sustainability. MFCA (production value) has a positive and significant effect on corporate sustainability. Environmental performance has a positive and significant effect on corporate sustainability.
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.
PENGUATAN BUDAYA ORGANISASI MELALUI SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN KINERJA HOTEL Nerissa Arviana; Fransiskus Eduardus Daromes; Kunradus Kampo
Jurnal Akuntansi Kontemporer Vol. 13 No. 1 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i1.2769

Abstract

This study explains that management control system is a mechanism to encourage the strengthening of organizational culture in enhancing hotel performance. The study used a survey method through questionnaires on managers and heads of departments at 3, 4, and 5-star hotels Makassar. Data analysis was performed by path analysis and Sobel test. The results show that organizational culture has no direct effect on hotel performance, however, it has a positive and significant effect on the management control system, which in turn has a positive and significant effect on hotel performance. In other words, management control system mediates the influence of organizational culture on hotel performance.
Co-Authors Anthony Holly Devi Malinton Fransiskus Eduardus Daromes Lukman Lukman Michelle Putri Eugenia Nerissa Arviana Oei Oei Priscilla Leony Rustan Robert Jao Steffi Nontji Suwandi Ng Suwandi Ng Theresia Cindy Lauren Jip Widya Wiradana Yosephina F. Ogot Yuri Ono