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All Journal CogITo Smart Journal Journal on Education Jurnal Bisnis dan Akuntansi Jurnal Informatika Ekonomi Bisnis Jurnal Scientia ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat International Journal on Social Science, Economics and Art Jurnal Sinestesia Nusantara Hasana Journal Jurnal Akuntansi dan Keuangan (JAK) Klabat Accounting Review Jurnal Informatika Ekonomi Bisnis Klabat Journal of Management Society
Lanemey Brigitha Pandeirot
Universitas Klabat
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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Likuiditas dan Profitabilitas Perusahaan Manufaktur di ASEAN+3 Lanemey Brigitha Pandeirot; Elvis Ronald Sumanti
Jurnal Bisnis dan Akuntansi Vol 23 No 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.981

Abstract

This study aims to examine the effect of liquidity on company profitability. The samples in this study were manufacturing companies in China, Indonesia, Malaysia, South Korea, Philippines, Singapore, Japan and Thailand. Liquidity in this study is proxied by using the current ratio. Profitability in this study is proxied by using net profit margin, return on assets, and return on equity. By using the fixed effect (FE) model in multiple regression, during the study period 2012-2016, there were 23,800 observations from 5,139 manufacturing companies in ASEAN+3 were found to have a positive effect on net profit margin, return on assets and return on equity. Furthermore, testing the differences in the effect of liquidity on profitability in each country shows mixed results.
Daya Tarik Marketplace bagi Generasi Z di Masa Pandemi COVID-19 Andrew Christian Aseng; Lanemey Brigitha Pandeirot
CogITo Smart Journal Vol. 8 No. 1 (2022): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v8i1.341.81-91

Abstract

Perkembangan marketplace yang semakin pesat ditambah meningkatnya transaksi di marketplace karena pandemi COVID-19 serta proyeksi bahwa generasi Z (gen Z) akan berperan penting dalam perkembangan transaksi secara online membuat topik ini menarik untuk dipelajari. Penelitian ini bertujuan untuk mencari tahu apa yang menjadi daya tarik dari marketplace bagi gen Z terlebih di masa pandemi COVID-19. Penyusunan instrumen penelitian berdasarkan tinjauan literatur terkait dan wawancara intensif ke beberapa mahasiswa dari gen Z. Kuesioner dengan 34 butir pertanyaan disebarkan secara online kepada 374 gen Z. Data kemudian dianalisis menggunakan statistik deskriptif dan exploratory factor analysis. Hasil pemfaktoran diperoleh ada empat faktor daya tarik marketplace bagi gen Z pada masa pandemi ini, yaitu: faktor pengiriman dan jaminan keamanan, faktor ketersediaan barang dan popularitas, faktor kemudahan bertransaksi, dan faktor aksesibilitas. Beberapa saran dan rekomendasi diberikan sehubungan dengan hasil yang diperoleh kepada penyedia marketplace maupun gen Z dan juga untuk penelitian selanjutnya.Kata kunci— marketplace, gen Z, daya tarik, pandemi COVID-19.
Pengaruh Media Pembelajaran Online terhadap Minat Belajar Siswa Jurusan IPS Andrew Christian Aseng; Kristina Ani; Lanemey Brigitha Pandeirot
Jurnal Sinestesia Vol. 12 No. 2 (2022)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

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Abstract

Penelitian ini dilakukan dengan maksud untuk mengetahui pengaruh media pembelajaran online terhadap minat belajar siswa SMA UNKLAB Jurusan IPS, Kelas 10, 11, dan 12. Pengaruh media pembelajaran online diwakili oleh dua variabel independen, yaitu persepsi kegunaan (X1) dan persepsi kemudahan (X2) sementara minat belajar siswa sebagai variabel dependen (Y). Pendekatan deskriptif kuantitatif digunakan sebagai metode penelitian dengan mengumpulkan data primer menggunakan kuesioner kepada 81 siswa. Hasil uji regresi berganda menemukan bahwa secara simultan persepsi kegunaan dan persepsi kemudahan berpengaruh positif secara signifikan terhadap minat belajar siswa. Namun, secara parsial persepsi kegunaan tidak berpengaruh signifikan terhadap minat belajar siswa dengan nilai sebesar 0.774 > 0.05 sementara persepsi kemudahan secara parsial berpengaruh signifikan terhadap minat belajar siswa dengan nilai 0.000 < 0.05. Dari hasil ini dapat disimpulkan bahwa penerapan media pembelajaran online berdampak signifikan terhadap minat belajar siswa apabila dilakukan secara bersama-sama.
POLA PENGELUARAN MAHASISWA FKIP INDEKOS UNIVERSITAS KLABAT Grifin Zachary Roring; Andrew Christian Aseng; Lanemey Brigitha Pandeirot
Nusantara Hasana Journal Vol. 2 No. 5 (2022): Nusantara Hasana Journal, October 2022
Publisher : Nusantara Hasana Berdikari

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Abstract

This study aims to find out and describe the spending patterns of Universitas Klabat (UNKLAB) students who live in boarding houses (outsiders) around campus. The research instrument is a questionnaire that was distributed online using the convenience sampling method to students of the Fakultas Keguruan dan Ilmu Pendidikan UNKLAB who live in boarding houses. The data analysis technique used is descriptive analysis to explain how the students spending pattern for food and non-food categories are. The results showed that the overall food and non-food expenses of students living in boarding houses were not much different. Based on gender, female students spend more than male students and there are statistically significant differences in the variables of snacks, public transportation, cosmetics, and clothing.
Accountability in Planning, Implementation and Accountability of Village Funds Based on Government Regulations Junita Nana Ariantje; Lanemey Brigitha Pandeirot; Ika Prayanthi
International Journal on Social Science, Economics and Art Vol. 12 No. 3 (2022): November: Social Science, Economics and Art
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v12i3.147

Abstract

This study aims to find out whether the principles of accountability related to accountability for the management of Village Funds which are carried out starting from the planning, implementation, accountability and supervision stages are properly implemented in Lembean Village, Kauditan District, North Minahasa Regency in 2015-2018. The method used in this research is a qualitative descriptive method with the object of research, namely Lembean Village. The data in this study are primary data obtained through interviews with related parties such as the Village Head, Village Secretary, Village Consultative Body and the community. The results of this study indicate that starting from the stages of planning, implementation, accountability and supervision are good and in accordance with applicable regulations and management has been carried out in an accountable and transparent manner.
WHAT EXTERNAL FACTORS DETERMINE ONLINE LEARNING DIFFICULTIES ON JUNIOR HIGHSCHOOL STUDENTS? Angie Wando; Andrew Christian Aseng; Lanemey Brigitha Pandeirot
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

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Abstract

This research was conducted to find out what are the external factors that cause online learning difficulties in learning social studies subject at SMP UNKLAB Airmadidi during pandemic. This research is an aquantitative descriptive research. Respondents in this study were students of class VIII SMP UNKLAB Airmadidi with 90 students filling out the questionnaire. Data collection was carried out directly in each class using a questionnaire. This study finds that there are several external factors that cause online learning difficulties which have a fairly high level of difficulty, namely family factor, internet access and its cost factor, environmental factor, and school factor. Meanwhile, the technical skill factor has a low level of difficulty, meaning that students do not find it difficult in terms of technical skills.
Efektivitas Penggunaan Media Powerpoint dalam Pembelajaran Daring pada Mata Pelajaran IPS Siswa SMP Raldy Wiliam Pasuhuk; Andrew Christian Aseng; Lanemey Brigitha Pandeirot
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i3.1457

Abstract

Microsoft (MS) PowerPoint is one of the learning tools that is frequently used in learning activities at SMP Labor UNKLAB. This study was conducted to find out the effectiveness of using PowerPoint media in online classes for Social Sciences (IPS) subject at SMP Labor UNKLAB. This research is a quantitative descriptive study using mean value and percentage to measure the effectiveness of PowerPoint in online learning. A total of 64 students of grade IX participated in this study by filling out a questionnaire which was distributed online using Google Form. The results of data processing using statistical and descriptive frequency methods found that MS PowerPoint was proven to be effective in its use in online learning, especially in social studies subjects. The results of the study support several previous studies related to this topic as well as provide information and input to several parties regarding the use of MS PowerPoint in online learning.
Sikap Kontrol Diri dengan Perilaku Konsumtif Mahasiswa: Studi Empiris pada Mahasiswa FKIP Universitas Klabat Merfin Hidayat; Andrew Christian Aseng; Noldin Jerry Tumbel; Lanemey Brigitha Pandeirot
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.568

Abstract

Self-control has an important role in people's lives, so studying its relationship with consumptive behavior is interesting. For this reason, this study was made to determine the level of self-control, the level of consumptive behavior, and the relationship between self-control and consumptive behavior, especially among students of the Faculty of Education at a private university in North Sulawesi. Quantitative and correlative research methods were used in this study with a total of 200 students as respondents. Furthermore, the mean value is used to find out the level of self-control and consumptive behavior. Meanwhile, the Pearson correlation test was used to seek out the relationship between self-control and consumptive behavior. The results obtained are (1) student self-control is in the high category or students agree that they can control themselves in shopping with an average value of 4.10; (2) student consumptive behavior is in the low category or students do not agree that they behave consumptively or consume goods excessively in shopping with an average value of 2.35, and (3) the results of data analysis using the Pearson correlation test showed that there is a strong and negatively significant relationship between self-control and consumptive behavior with a value of rxy = -0.360 and a significance value of p 0.000 <0.05. Thus, the higher the student's self-control, the lower the consumptive behavior.
ANALISIS PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Octavio Suoth; Lanemey Brigitha Pandeirot; Andrew Christian Aseng
Klabat Accounting Review Vol 3 No 1 (2022): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.793 KB) | DOI: 10.60090/kar.v3i1.804.66-78

Abstract

The purpose of this research is to analyze whether profitability as proxied by return on assets, leverage as proxied by debt-to-equity ratio and firm size as proxied by total assets can affect the timeliness of financial reporting. The data used in this research is secondary data obtained from the Indonesian Stock Exchange. The sampling method used purposive sampling. From 47 samples of manufacturing companies registered in the industrial sector for the 2017-2019 period, 141 companies using logistic regression analysis techniques found that profitability, leverage, and firm size could not predict the timeliness of financial reporting. Therefore, the high or low profit of a company cannot be a benchmark for the timeliness of a company’s financial reporting. In addition, companies that have high leverage do not necessarily delay the submission of their financial statement, this can be due to demands from other parties such as investors and creditors who carry out supervision and keep the company submitting financial reports on time. Furthermore, large and small companies have the same desire to submit financial reports on time. Keywords: financial reporting, firm size, leverage, profitability, timeliness Penelitian ini bertujuan untuk menganalisis apakah profitabilitas yang diukur dengan return on asset, leverage yang diukur dengan debt to equity ratio dan ukuran perusahaan yang diukur dengan total asset dapat memprediksi ketepatan waktu pelaporan keuangan. Data yang digunakan pada penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia. Metode pengambilan sampel menggunakan purposive sampling. Dari 47 sampel perusahaan manufaktur yang terdaftar pada sektor industri periode 2017-2019, pada 141 perusahaan dengan menggunakan teknik analisis regresi logistik didapati bahwa profitabilitas, leverage dan ukuran perusahaan tidak dapat memprediksi ketepatan waktu pelaporan keuangan perusahaan. Dengan demikian tinggi atau rendahnya profit suatu perusahaan tidak dapat menjadi tolak ukur terhadap ketepatan waktu pelaporan keuangan suatu perusahaan. Selain itu, perusahaan yang memiliki leverage yang tinggi belum tentu menunda penyampaian laporan keuangannya, hal tersebut dapat disebabkan karena adanya tuntutan dari pihak lain seperti investor dan kreditor yang melakukan pengawasan dan membuat perusahaan tetap menyampaikan laporan keuangan tepat waktu. Selanjutnya, perusahaan yang berukuran besar maupun kecil memiliki keinginan yang sama untuk menyampaikan laporan keuangan tepat waktu. Kata kunci: ketepatan waktu, pelaporan keuangan, profitabilitas, leverage, ukuran perusahaan.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND PROFITABILITY ON EARNINGS MANAGEMENT Nelson Deral Teddy Antou; Nikita JV Poluan; Lanemey Brigitha Pandeirot; Andrew Christian Aseng
Klabat Journal of Management Vol 2 No 2 (2021): Klabat Journal of Management
Publisher : Faculty of Economics and Business, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.688 KB) | DOI: 10.60090/kjm.v2i2.593.134-144

Abstract

This research aims to determine whether corporate governance has an influence on earnings management. Good Corporate Governance in this research is proxied by using the size of the board of commissioners, independent commissioners, and audit committee. Profitability is proxied by using ROA and ROE. This research uses descriptive statistical method on 102 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. It is found that Good Corporate Governance and profitability do not simultaneously affect earnings management. Partially, the board of commissioners, the independent board of commissioners, audit committee, ROA, and ROE, as well as company size as control variables have no significant effect on earnings management. Keywords: Good Corporate Governance, profitability, earnings management
Co-Authors Andolo, Clarti Welhemina Andrew Christian Aseng Angie Wando Elvis Ronald Sumanti Grifin Zachary Roring Ika Prayanthi indrajit, Indrajit Junita Nana Ariantje Kristina Ani Merfin Hidayat Merfin Hidayat Nelson Deral Teddy Antou Nikita JV Poluan Noldin Jerry Tumbel Octavio Suoth Raldy Wiliam Pasuhuk Rinny Cherill Rantung Sharon Kumaratih Dewi Wardoyo