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All Journal ETIKONOMI e-CliniC JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL LPPM BIDANG EKOSOSBUDKUM AFEBI Accounting Review EKUITAS (Jurnal Ekonomi dan Keuangan) Medical Scope Journal (MSJ) Indonesian Journal of Business Analytics (IJBA)
Herman Karamoy
Universitas Sam Ratulangi
Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Nursing Public Health

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Competitive Strategy Analysis to Increase Consumer Purchasing Decisions on Minimarket Business Agus Supandi Soegoto; Herman Karamoy
ETIKONOMI Vol 19, No 1 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.192 KB) | DOI: 10.15408/etk.v19i1.14337

Abstract

The growth of the minimarket business in Indonesia is high-speed and exciting. As a result, the competition is very tight. This study aims to analyze the effect of product quality, price discounts, and servicescape on a consumer purchasing decision. This research uses associative descriptive methods and multiple linear regression analysis techniques. The research sample is to minimarket consumers in the cities of Manado, Tomohon, and Bitung. These results indicate that for consumers, the three variables are the main elements considered when shopping at the minimarket. The right management strategy will improve consumers' decision to buy products, thereby increasing profits and maintaining business sustainability. Management should always have attention to product quality by combining the right price discounts and servicescape to increase purchases, high profits, and superiority in competition.JEL Classification: M21, M31How to Cite:Soegoto, A. S., & Karamoy, H. (2020). Competitive Strategy Analysis to Increase Consumer Purchasing Decisions on Minimarket Business. Etikonomi: Jurnal Ekonomi, 19(1), 119 – 130. https://doi.org/10.15408/etk.v19i1.14337.
PERAN EKSISTENSI SAHAM DI LQ45 PADA KINERJA PROFITABILITAS PERUSAHAAN Herman Karamoy; Hizkia H. D. Tasik
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2019.v3.i1.4117

Abstract

Many companies in Indonesia compete to improve the financial performance to be listed in LQ45 index. LQ45 index is the house of 45 stocks with high liquidity, big market capitalization and good financial performance. This paper aims to investigate whether the existence status of stocks in LQ45 index in the past affects the current profitability performance of the companies. This study relies on semesterly data from 19 companies dated from 2012 to 2015. Using panel data regression model of Net Profit Margin (NPM), the findings suggests that the existence of stocks in LQ45 index in previous period significantly affect the NPM. The results are robust and consistent across specifications either using fixed effect or random effect approaches. The magnitude ranges from 22,77 to 26,87 percentage points.
The Effect of Capital Structure and Profitability on Firm Value of Listed Companies Under Indonesia Stock Exchange’s Non-cyclical Consumer Sector Olivia Georgina Gultom; Herman Karamoy; Sintje Rondonuwu
AFEBI Accounting Review Vol 7, No 1 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.567

Abstract

This study aims to determine the effect of capital structure and profitability on firm value in the consumer non-cyclical sector listed on the Indonesia Stock Exchange for 2016 – 2020 periods. Capital structure is measured by Debt to Equity Ratio (DER), profitability is measured by Return on Equity (ROE), and firm value is measured by Price to Book Value (PBV). This study uses quantitative method with purposive sampling as method of selecting samples. 34 samples of companies were obtained from 98 companies. The data analysis is multiple linear regressions with IBM SPSS 26 as data processing. The results of this study indicate that partially capital structure had a negative effect on firm value, which means the rises on capital structure will reduce the firm value and profitability had a positive effect on firm value, which means increased profitability will increased firm value. Simultaneously capital structure and profitability have a significant effect on firm value. 
EVALUASI PROSEDUR PENILAIAN BARANG MILIK NEGARA PADA BANGUNAN PT. BANK RAKYAT INDONESIA (PERSERO) TBK OLEH KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG (KPKNL) MANADO Vinathalia Lengkey; Herman Karamoy; Lidia Marlina Mawikere
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 1 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Barang milik negara merupakan semua barang yang dibeli atau diperoleh atas beban Anggaran Pendapatan Belanja Negara (APBN) atau berasal dari perolehan lainnya yang sah. Penelitian ini menjadikan Kantor Pelayanan Kekayaan Negara (KPKNL) Manado sebagai tempat penelitian. Tujuan dalam penelitian ini adalah untuk dan menguji proses Pelayanan Penilaian dalam menilai aset Barang Milik Negara (BMN) dari pertanyaan penilaian hingga laporan di Kantor Pelayanan Kekayaan dan Lelang (KPKNL) Manado dengan Peraturan Menteri Nomor 111/PMK. 06/2017. Jenis penelitian yang digunakan adalah kualitatif, dan metode analisis yang digunakan adalah metode deskriptif. Teknik pengumpulan data menggunakan wawancara dan dokumentasi. Hasil penelitian yang dilakukan menunjukan bahwa proses perhitungan nilai sewa Barang Milik Negara di Kentor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Manado dalam keseluruhan masih belum optimal namun sudah dijalankan sesuai dengan Peraturan Menteri Keuangan Nomor 111/PMK.06/2017.
Studi Korelasional antara Minat Pasien dan Sarana Prasarana Terkait Kepuasan Pasien Rawat Inap di Rumah Sakit TNI AU Sam Ratulangi Manado Emmanuela R. Molenaar; Herman Karamoy; Freddy Wagey; Welong S. Surya
e-CliniC Vol. 11 No. 1 (2023): e-CliniC
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35790/ecl.v11i1.44324

Abstract

Abstract: As a health institution, hospitals are required to understand the needs of patients based on quality service that could affect the patients’ satisfaction towards the attitudes of medical and non-medical personnels, the facilities and infrastructure provided, and the environment that makes the patients feel comfortable and safe. This study aimed to determine the relationships between patients’ interest and infrastructure with patients’ satisfaction at Rumah Sakit TNI AU Sam Ratulangi Manado. This was a quantitative study. Samples were 67 inpatients obtained by using the quota sampling technique. Data were analyzed with the chi-square test. The results showed that based on the patients’ satisfaction, 58.2% of respondents were satisfied and 41.8% were dissatis-fied. Based on patients’ interest, 50.7% were interested and 49.3% were not interested. Based on facilities and infrastructure, 50.7% were good and 49.3% were not good. The results of the chi-square test confirmed that there was a relationship between patients’ interest and patients’ satisfaction (p=0.000), and there was a relationship between facilities and infrastructure with patients’ satisfaction (p=0.000). In conclusion, there are positive relationships between the patients’ interest as well as facilities and infrastructure with the patients’ satisfaction at Rumah Sakit TNI AU Sam Ratulangi Manado. Keywords: patients’ satisfaction; patients’ interest; facilities and infrastructure Abstrak: Rumah Sakit sebagai institusi kesehatan harus memahami kebutuhan pasien dalam hal kualitas pelayanan yang dapat memengaruhi kepuasan pasien terkait kepuasan terhadap sikap tenaga medis maupun non medis, sarana dan prasarana yang disediakan, serta lingkungan yang membuat pasien merasa nyaman dan aman. Penelitian ini bertujuan untuk mengetahui hubungan antara minat pasien dan sarana prasarana dengan kepuasan pasien rawat inap di Rumah Sakit TNI AU Sam Ratulangi Manado. Jenis penelitian ialah kuantitatif. Sampel penelitian sebanyak 67 responden diperoleh dengan menggunakan teknik quota sampling. Analisis statistik menggunakan uji chi square. Hasil penelitian mendapatkan variabel kepuasan pasien yang puas sebesar 58,2% dan tidak puas 41,8%. Variabel minat pasien yang minat sebesar 50,7% dan tidak minat 49,3%. Variabel sarana prasarana yang baik sebesar 50,7% dan kurang baik 49,3%. Hasil uji chi-square menegaskan adanya hubungan antara minat pasien dengan kepuasan pasien (p=0,000), dan adanya hubungan antara sarana prasarana dengan kepuasan pasien (p=0,000). Simpulan penelitian ini terdapat hubungan bermakna antara minat pasien dan sarana prasarana dengan kepuasan pasien di Rumah Sakit TNI AU Sam Ratulangi Manado. Kata kunci: kepuasan pasien; minat pasien; sarana prasarana
Financial Performance Analyisi Using Financiali Value Added, Refined Economic Value Added, and Cash Value Added in Banking Sub-Sector Companies on the Indonesia Stock Exchange for the 2019-2021 Period Inri Marselina Lolo; Herman Karamoy; Djeini Maradesa
Indonesian Journal of Business Analytics Vol. 3 No. 1 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i1.3293

Abstract

Financial performance is an analysis that is used to determine the extent to which a company carries out its financial activities by using the rules of financial implementation properly and correctly. This study aims to analyze the financial performance of banking companies on the Indonesia Stock Exchange in the 2019-2021 period using financial value added (FVA), refined economic value added (REVA), and cash value added (CVA). This type of research used is descriptive research. The research was conducted on banking companies listed in the Infobank Stock Index15 on the Indonesia Stock Exchange. The data were obtained by using Documentation and Literature Study methods. The research results of the five banking companies that were examined showed that the FVA results tended to be positive (FVA > 0) because the FVA was negative (FVA < 0) only for BBRI companies in the 2019 period. REVA results tended to be negative (REVA < 0) because REVA was positive (REVA > 0) only for BBNI and BJBR companies in the two study periods. CVA results tend to fluctuate (CVA < 0) because negative CVA (CVA < 0) are only BBCA companies during the three-year study period.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN BOLAANG MONGONDOW Pieter Roya; Herman Karamoy; Hendrik Gamaliel
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

The objective of research was to discover and analyze the factors that influence the financial statement quality of Bolaang Mongondow regency. The independent variables consisted of the implementation of SAP (Government Accounting Standard), the implementation of SAKD (Regional Financial Accounting System), competency of human resources, environment control, and compliance with laws and regulations. The population of the research was 48 OPD (Regional Government Organizations) in Bolaang Mongondow regency and the sample was taken by applying a saturated sampling technique. This research distributed 240 questionnaires to Budget users/Proxy of Budget Users, Commitment-making Officers, Finance Administration Officers, revenue and expenditure treasurers, and Financial Statement Prepares at OPD in Bolaang Mongondow. The data were analyze by using multiple linear regression analysis. The result demonstrated that the implementation of SAP, use of SAKD, competency of human resources, and control environment had a significantly positive influence on the financial statement quality. Compliance with laws and regulations had insignificantly positive influence on the financial statement quality of Bolaang Mongondow regency.
Analisis Pelaporan Insiden Keselamatan Pasien di Unit Rawat Inap Siloam Hospitals, Manado, Indonesia Citra M. N. Lombongkaehe; Erling D. Kaunang; Herman Karamoy
Medical Scope Journal Vol. 4 No. 2 (2023): Medical Scope Journal
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35790/msj.v4i2.44946

Abstract

Abstract: Patient safety is now a top priority for hospitals. This study aimed to analyze patient safety incident reporting at inpatient unit of  Siloam Hospitals Manado. This was a qualitative study using eight informants. The results showed that patient safety incident reporting at the hospital inpatient unit was carried out using the Q-Pulse application. The incident register on the incident report form in the Q-Pulse application was a maximum of 24 hours after the incident occurred or the risk was known. The inhibiting factors or obstacles in patient safety incident reporting was the slow performance of accessing the Q-Pulse application, the busyness of staff or employees with their main duties, and employees who were still afraid to report due to be blamed. Efforts to overcome obstacles in patient safety incident reporting were inter alia refreshing the internet network, adding signal boosters or wifi boosters which will be coordinated with the Siloam Head Office. In addition, Siloam Hospitals Mando planned to migrate from the Q-Pulse application where the function was still the same but used a different platform, namely the website-based Medblaze. In conclusion, patient safety incident reporting at the Siloam Hospitals Manado inpatient unit was carried out using the Q-Pulse application with a maximum of 24 hours after the incident occurred or the risk was known. There were varied inhibiting factors or obstacles in the patient safety incident reporting and several efforts had been done to overcome them. Keywords: patient safety; safety incidents; incident reporting   Abstrak: Keselamatan pasien kini menjadi prioritas utama bagi rumah sakit. Penelitian ini bertujuan untuk menganalisis pelaporan insiden keselamatan pasien di unit rawat inap Siloam Hospitals Manado. Penelitian ini menggunakan metode kualitatif dengan delapan orang informan. Hasil penelitian mendapatkan bahwa pelaporan insiden keselamatan pasien di unit rawat inap Rumah Sakit menggunakan aplikasi Q-Pulse. Register insiden pada formulir laporan insiden di aplikasi Q-Pulse maksimal 24 jam setelah insiden terjadi atau risiko diketahui. Faktor penghambat atau kendala dalam pelaporan insiden keselamatan pasien di unit rawat inap yaitu performa yang lambat terhadap akses aplikasi Q-Pulse, kesibukan para staf atau karyawan dengan tugas pokoknya dan karyawan yang masih merasa takut melaporkan karena akan disalahkan. Upaya yang dilakukan untuk mengatasi kendala dalam pelaporan insiden keselamatan pasien di unit rawat inap ialah melakukan refreshment jaringan internet, menambah penguat signal atau penguat wifi yang akan dikoordinasikan bersama Siloam Head Office. Simpulan penelitian ini ialah pelaporan insiden keselamatan pasien di unit rawat inap Siloam Hospitals Manado dilakukan menggunakan aplikasi Q-Pulse maksimal 24 jam setelah insiden terjadi atau risiko diketahui. Terdapat beberapa faktor penghambat atau kendala dalam pelaporan insiden keselamatan pasien di unit rawat inap dan telah dilakukan upaya-upaya untuk mengatasinya Kata kunci: keselamatan pasien; insiden keselamatan; pelaporan insiden
Evaluasi Akuntansi Pertanggungjawaban Sebagai Salah Satu Dasar Penilaian Prestasi Manajemen Pusat Investasi Pada PT Bank Rakyat Indonesia (Persero) Tbk: Evaluasi Akuntansi Pertanggungjawaban Sebagai Salah Satu Dasar Penilaian Prestasi Manajemen Pusat Investasi Pada PT Bank Rakyat Indonesia (Persero) Tbk Fitra Utami M Naser; Herman karamoy; Lidia M Mawikere
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 2 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi akuntansi pertanggungjawaban sebagai salah satu dasar penilaian prestasi manajemen pusat investasi dan untuk mengetahui kinerja Bank Rakyat Indonesia berdasarkan rasio profitabilitas keuangan ROA dan ROI. Penelitian ini menggunakan metode deskriptif kualitatif. Pengambilan data penelitian ini pada situs resmi Bursa Efek Indonesia (BEI). Waktu penelitian dari bulan oktober 2022 sampai bulan desember 2022, sumber data yang digunakan dalam penelitian ini yaitu data sekunder. Data sekunder yang didapat berupa dokumen-dokumen perusahan Bank Rakyat Indonesia seperti laporan posisi keuangan, laporan laba rugi. Hasil Penelitian ini menunjukan bahwa akuntansi pertanggungjawaban pada Bank Rakyat Indonesia sudah memadai karena dari hasil penelitian dan pembahasan dimana perusahan telah memenuhi syarat-syarat dan karakteristik akuntansi pertanggungjawaban dengan baik, kinerja manajemen pusat investasi BRI dilihat dari ROA dan ROI selama 2 tahun terakhir masih cukup baik karena masuk dalam standar yang ditetapkan oleh BI dan akuntansi pertanggungjawaban bank BRI memberikan manfaat bagi pimpinan dalam menilai kinerja pengurus dan pegawai bank BRI. Bank BRI harus tetap mempertahankan kinerja yang telah dilakukan dalam menerapkan sistem akuntansi pertanggungjawaban, penyusunan dan penggunaan anggaran yang baik.
EVALUASI PENERAPAN TOTAL QUALITY MANAJEMEN (TQM) PADA PT. PLN (PERSERO) UP2B SISTEM MINAHASA Miracle Undap; Herman Karamoy; Victorina Z. Tirayoh
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 3 (2023): JE. VOL. 11 No. 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i3.48851

Abstract

Total Quality Management (TQM) merupakan alat strategis yang dipakai pelaku bisnis dalam melibatkan semua orang agar fokus pada kualitas. Organisasi yang berhasil menerapkan Total Quality Management (TQM) mampu meningkatkan persepsi kualitas dimata pelanggan dan sekaligus menurunkan biaya yang terjadi dalam organisasi. Tujuan penelitian ini yaitu untuk mengevaluasi penerapan Total Quality Management (TQM) pada PT. PLN (Persero) UP2B Sistem Minahasa. Metode analisis yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Hasil penelitian ini menunjukan bahwa Total Quality Management pada PT. PLN (Persero) UP2B Sistem Minahasa sudah diterapkan dengan baik. Evaluasi yang dilakukan berdasarkan 10 (sepuluh) unsur utama Total Quality Management menunjukkan bahwa unsur yaitu obsesi terhadap kualitas, pendekatan ilmiah, komitmen jangka panjang, kerjasama tim, pendidikan dan pelatihan, kebebasan yang terkendali, kesatuan tujuan, keterlibatan dan pemberdayaan karyawan telah diterapkan dengan baik oleh perusahaan. Sementara unsur fokus pada pelanggan dan perbaikan sistem secara berkesinambungan belum maksimal penerapanya oleh perusahaan.   Kata kunci: evaluasi, Total Quality Management
Co-Authors Agus Supandi Soegoto Arantza Melly Amiman Citra M. N. Lombongkaehe Djeini Maradesa Emmanuela R. Molenaar Erling D. Kaunang Fitra Utami M Naser Freddy Wagey Hendrik Gamaliel Hizkia H. D. Tasik Inri Marselina Lolo Lidia M Mawikere Lidia Marlina Mawikere Miracle Undap Olivia Georgina Gultom Pieter Roya Sintje Rondonuwu Sonny Pangerapan Stanley Kho Walandouw Trifena Natasya Makal Victorina Z. Tirayoh Vinathalia Lengkey Welong S. Surya