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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) International Journal of Supply Chain Management Indonesia Accounting Journal The Studies of Social Sciences Vivabio : Jurnal Pengabdian Multidisiplin Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis Jurnal Pengabdian Masyarakat dan Riset Pendidikan IJEFSD
Herman Karamoy
Universitas Sam Ratulangi Manado
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Transportation Other

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ANALISIS PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE EOQ DALAM RANGKA EFISIENSI BIAYA PADA PERUSAHAAN PT MOTTO SURALINDO CHEMIKA JAKARTA: Analysis Of Raw Material Inventory Using The Eoq Method In The Context Of Cost Efficiency At The Company PT Motto Suralindo Chemika Jakarta the, theresiana; Karamoy, Herman; Tirayoh, Victorina
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 2 (2024): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

PT. Motto Suralindo Chemika merupakan perusahaan swasta nasional yang bergerak dalam bidang manufaktur. Penelitian ini bertujuan untuk mengetahui persediaan bahan baku yang optimal dengan menggunakan metode economic order quantity (EOQ) pada perusahaan PT. Motto Suralindo Chemika dan untuk mengetahui jumlah efisiensi biaya yang terjadi setelah menggunakan metode economic order quantity (EOQ). Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan adalah wawancara. Hasil penelitian menunjukkan bahwa pengendalian persediaan bahan baku dengan menggunakan perhitungan konvensional yang digunakan PT. Motto Suralindo Chemika masih belum optimal. Total persediaaan bahan baku bisa lebih efisien jika menggunakan metode EOQ.
Analisis perhitungan harga pokok produksi dengan menggunakan metode full costing pada UKM Nona Soeliongan, Christofel D.; Karamoy, Herman; Latjandu , Lady Diana
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.137

Abstract

Determination of cost of production is a method used in collecting production costs consisting of direct raw materials, direct labor, and factory overhead costs plus product inventory in the initial process and less product inventory in the final process. This study aims to determine the application of determining the cost of production using the full costing method, in UKM Nona. This method determines the cost of products which takes into account all elements of production costs consisting of raw materials, direct labor costs and factory overhead costs, both fixed and variable. The selling price can be obtained from the cost of production plus the expected profit. This research uses descriptive research method. The results of this study indicate that the calculation of the cost of production using the full costing method obtains a higher cost of goods compared to the calculation of UKM.
Analisis kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan menggunakan Metode Multi Attribute Decision Making (MADM) Lalonsang, Junior T. A.; Karamoy, Herman
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.168

Abstract

Financial performance analysis is an essential tool for objectively evaluating the health and effectiveness of banks. This study aims to analyze the financial performance of banking companies listed on the Indonesia Stock Exchange using the Multi Attribute Decision Making (MADM) method. This research is qualitative with a descriptive and comparative approach. The Analytic Hierarchy Process (AHP) method is used to determine the criteria weights, while the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) is employed to rank the companies based on their performance. The data used includes key financial ratios such as DER, ROA, ROE, NIM, Cost to Income Ratio, Operating Margin, Current Ratio, and Quick Ratio. The results show that based on the AHP method, Bank Tabungan Pensiunan Nasional Syariah (BTPS) has the best performance, followed by Bank Central Asia (BBCA), Bank Rakyat Indonesia (BBRI), Bank Mega (MEGA), and Bank Mandiri (BMRI). Meanwhile, the TOPSIS method results indicate that Bank Tabungan Pensiunan Nasional Syariah (BTPS) remains in the top position, followed by Bank Central Asia (BBCA), Bank Mega (MEGA), Bank Rakyat Indonesia (BBRI), and Bank Mandiri (BMRI). These differences highlight the variation in the relative assessment of each criterion depending on the approach used. This study concludes that MADM, particularly AHP and TOPSIS, is effective in comprehensively and objectively evaluating the financial performance of banking companies, providing valuable insights for stakeholders in the Indonesian banking sector.
The Effect of Corporate Social Responsibility on Profitability in Mining Companies Listed on The IDX in 2020-2023 Imbang, Kezia; Karamoy, Herman; Mawikere, Lidia
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

Corporate Social Responsibility is the company’s responsibility to stakeholders with respect to ethical, social and environmental issues. This study aims to determine the effect of corporate social responsibillity (CSR) on profitability as measured using return on assets (ROA). The object of this research is mining companies listed on the Indonesia Stock Exchange in 2020-2023. The analysis model used is simple linear analysis. This study uses secondary data in the form of annual reports and financial reports from mining companies lised on the Indonesia Stock Exchange in 2020-2023. From the results of this study it can be concluded that corporate social responsibility (CSR) has a significant negative effect on return on assets (ROA).
ANALISIS E-SYSTEM PAJAK IMPOR BEA MASUK (STUDI KASUS PADA PT POS INDONESIA CABANG MANADO) Rewah, Gabriella G.; Karamoy, Herman; Korompis, Claudia W. M
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 4 (2024): JE. VOL 12 NO 4. 2024
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v12i4.59080

Abstract

Pajak merupakan sumber pendapatan suatu negara, karena pajak mempunyai fungsi sebagai fasilitias pembiayaan. Pajak impor bea masuk adalah salah satu pajak yang dipungut pada saat masuknya barang kena pajak dalam daerah pabean. Tujuan Utama untuk menganalisis e-system pajak impor bea masuk yang diterapkan di PT Pos Indonesia Cabang Manado. Penelitian ini menggunakan metode kualitati melalui wawancara dan studi dokumentasi untuk mengevaluasi implementasi e-system dalam proses bea masuk di PT Pos Indonesia Cabang Manado. Temuan Utama penelitian ini menunjukkan bahwa e-system pajak impor telah memberikan kemudahan dalam proses administrasi bea masuk, mempercepat pemrosesan dokumen, serta meningkatkan akurasi perhitungan dan pelaporan pajak kerugian pelanggan terkait perhitungan berdasarkan sistem elektronik, pengetahuan regulasi peraturan undang-undang pajak impor bea masuk, dan integrasi sistem dengan platform lainnya agar perlu ditingkatkan. Teori dan Praktis dari penelitian ini dengan memberikan kontribusi melalui pemahaman teoritis perpajakan dan teori human error, landasan teori human error berpengaruh terhadap sistem perpajakan melalui e-system, hambatan seperti jaringan internet, kesalahan input data pajak impor bea masuk, kurang pemahaman tentang syarat-syarat pelaporan barang impor. Dengan demikian penelitian ini melalui pemanfaatan e-system dalam proses penerimaan pajak impor dan bea masuk dapat memberikan pemahaman secara teori dan praktiksi untuk membandingkan keakuratan, efektivitas dan kemudahan e-system dalam pemungutan pajak impor bea masuk di PT Pos Indonesia Cabang Manado. Kata Kunci :  Pajak Impor, Bea Masuk, Pendapatan Negara, e-system
Analysis of the Application of Accountability Accounting as a Cost Control Tool at Prof. Dr. R.D Kandou Hospital Manado Tarega, Simon; Karamoy, Herman; Gerungai, Natalia Y. T.
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13131

Abstract

This research was conducted at RSUP Prof. R.D. Kandou Manado, which is located in Malalayang District, Manado City. As an institution engaged in the health sector, this research focused on the use of responsibility accounting as a tool to control operational costs at the hospital. This data is also used to assess the performance of managers in each responsibility center, as it focuses on the linkage between managers' responsibilities and the implementation of predetermined plans The main issue raised is how effective the application of responsibility accounting is in supporting cost control in this organization. This research uses a qualitative descriptive approach. Based on the results of the study, it is concluded that RSUP Prof. Dr. R.D. Kandou Manado has implemented responsibility accounting well as a cost control tool. This is indicated by the fulfillment of the requirements for the application of responsibility accounting adequately in the hospital.
PENGARUH FREE CASH FLOW, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2019-2022 Soeiswanto, Chintya; Karamoy, Herman; Weku, Priscillia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 2 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

The company must fulfill its dividend distribution obligations to shareholders, while still ensuring optimal operational continuity. A company's decision regarding the process of distributing profits, whether as dividends to shareholders or as retained earnings for future investments, is referred to as dividend policy. Some factors that can affect dividend policy are free cash flow, profitability, and liquidity. The purpose of this study is to determine the effect of free cash flow, profitability, and liquidity on dividend policy. This study used a sample of 44 food and beverage companies listed on the Indonesia Stock Exchange in 2019-2022. The method used is quantitative research with a purposive sampling technique. In this study, data were analyzed using multiple linear regression analysis. The results showed that free cash flow and profitability had a positive and significant effect on dividend policy, while liquidity has no effect on dividend policy.Keywords : Free Cash Flow, Profitability, Liquidity, Dividend Polic
PENGARUH EFFECTIVE TAX RATE, TUNNELING INCENTIVE DAN EXCHANGE RATE PADA KEPUTUSAN TRANSFER PRICING PERUSAHAAN ( STUDI EMPIRIS PADA PERUSAHAAN IDX 30 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2020-2023 ) Rumengan, Hutri Elisa Agnes; Karamoy, Herman; Weku, Priscillia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 4 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i4.59712

Abstract

This study aims to examine the effect of effective tax rate, tunneling incentive and exchange rate on corporate transfer pricing decisions. The data used in this study is secondary data in the form of annual financial statements obtained through the official website www.idx.co.id. The sampling technique used is purposive sampling so that 15 companies are obtained from 59 companies in the IDX 30 category listed on the Indonesia Stock Exchange for the 2020-2023 period and after the outlier method there are 35 samples from 60 samples included in the research sample. The analysis method used is quantitative analysis technique method with multiple regression analysis to see the effect of the independent variable on the dependent variable and the type of research used in this research is descriptive quantitative. The result shows that effective tax rate affects transfer pricing while tunneling incentive and exchange rate have no effect on transfer pricing.Keywords : Effective tax rate, Tunneling incentive, Exchange rate, Transfer pricing.
Penerapan Interpretasi Standar Akuntansi Keuangan (ISAK) Nomor 35 pada laporan keuangan Lembaga Kesejahteraan Sosial Anak (LKSA) di Tondano Rumagit, Arleina; Karamoy, Herman; Tangkuman, Steven J.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.273

Abstract

This research aims to understand the application of ISAK Number 35 to non-profit entities, especially the Child Social Welfare Institution (Lembaga Kesejahteraan Sosial Anak/LKSA) as a standard in making financial statements. This research was conducted at LKSA Dorkas Tondano Orphanage and Tondano Good News Orphanage. The types of data used are primary data and secondary data. The research method used in this study is qualitative descriptive. The results of the study show that the financial statements prepared by the Dorkas Orphanage and good news have not implemented ISAK Number 35 in its presentation. This is due to the lack of human resources who understand ISAK Number 35.
Evaluasi penerapan PSAK 24 tentang imbalan kerja pada PT. Pathemaang Raya Bitung Takatelide, Gesela; Karamoy, Herman; Gerungai, Natalia Y. Telly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.291

Abstract

Employee benefits include rewards given to employees or their dependents or beneficiaries, and can be settled through payments (or the provision of goods or services) either directly to employees, their spouses, children, or other dependents, or to third parties such as insurance companies. The aim of this research is to determine the implementation of PSAK 24 on employee benefits at PT Pathemaang Raya Bitung. The data analysis method used in this research is descriptive analysis. Based on the research findings obtained, PT Pathemaang Raya Bitung, in the recognition of employee benefits, has not yet complied with PSAK 24 on employee benefits because it has not recognized bonuses and overtime pay as short-term employee benefits and service awards as other long-term employee benefits.
Co-Authors . Yuniarti ., Wahyuningsih Adiputra, Mandang Adrian, Mersondy T. Agus T Poputra Agus T. Poputra Agus Tony Poputra Ahmad Gazali, Ahmad Aimbu, Gitania Akun, Ismie Iswara Alexander, Stanly Wilnyson Ali, Rukiah Rahman Amal, Muhammad I. Andre Stevan Masihor, Andre Stevan Anggraini, Ririn Maya Anneke Wangkar B. Maramis, Joubert Bagu, Agustin Balo, Daiyana N. Bawon, Rizky Wahyudi Beauty Nathasya Takasili Budiman, Nindy Vannesya Budiman, Tyara Regina Butarbutar, Janrilius Doli Christover, Bryan Chrysti D. Ponto, Chrysti D. Datu, Christian V Datu, Christian V. David P.E. Saerang David Paul E. Saerang David Paul Elia Saerang Deda, Anita Deni Saray Dhullo Afandi Dhullo Afandy Djohar, Angreani A. Eman, Golda Amelia Figih Fez Sugeha, Figih Fez Fiktor Junaidi Koropit, Fiktor Junaidi Fitri Rahmadani, Fitri Fitria Ayu Lestari Niu Frans, Jennifer Juliana GAGOLA, Gabriela Gebriany Pirade Wenur Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Gerungai, Natalia Y. Telly Giana Khristy Tundoong, Giana Khristy Ginting, Aulia Margaretha Goni, Christin A. Gosal, Yeremia Greaty Prilen Humiang, Greaty Prilen Ham, Ferry Christian Harijanto Sabijono Hehega, Meilin Heince R.N. Wokas, Heince R.N. Heince Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Hendro Tilaar Hendry Victory Supit, Hendry Victory I Gede Suwetja Imbang, Kezia Inggriani Elim Insan, Yamalul Iren Tessa Kapoh Irene Amelia Tebae, Irene Amelia Isini, Adistya Iskandar Wonda Ismail, Yulinar Mulyani Jane Eiva Siwu Jantje J. Tinangon Jenny Morasa Jessica Rumengan, Jessica Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jessy D.L. Warongan, Jessy D.L. Johannes, Steffie M. Jones, Jeni Judhistia Baramuli Julio Yesaya Tampi Jullie J Sondakh Kairupan, Gladys E. Kakinsale, Efafras Juan Kapahese, Indri B. Kapoh, Marshela Pinly Karels, Hana Glorya Karundeng, Frandy Efraim Fritz Kasakeyan, Bella A. Kasakeyan, Bella Angelina Kasenda, Elicia E.D Kewas, Agnes MD Khristian, Edwin Kindangen, Devina A. Kindangen, Wulan Koagouw, Brenda Korah, Theyza Korengkeng, Raymond R. Korompis, Claudia W. M Kountur, Claudia Marlina Kumaat, Victoria Kurniawati Hilimi, Kurniawati Lalonsang, Junior T. A. Lamia, Steldy Latjandu , Lady Diana Latunggamu, Osval B. Lawitan, Iwan Bin Lay, Ferdy Lengkong, Victor PK Lidia Mawikere Lihu, Stevan andi Lijow, Trifena F. Limen, Michelle Meivina Putry Linda Lambey, Linda Lintje Kalangi Lumenta, Anatasia Lumentut, Levana Madesen, Piter Mangnga' Mahfudli Hamdani Lutfi, Mahfudli Hamdani Mahino, Yosceline Mahulette, Brian W. Makalalag, Astri Juainita Malahika, Jehan M. Mamahit, Debora Cindy Mangundap, Rima D. Manuhutu, Yana Aprilia Maradesa, Djeini Maramis, Joubert Marcelino Ransulangi, Marcelino Margie Christanty Poluan, Margie Christanty Maria Tielung Massie, Angela Meilan Masuara, Harlan H. Matei, Angela Mulyani Megha Cicilia Rawung, Megha Cicilia Meilany Kesek Meilany Kesek Kesek Meily Kalalo Meily Y. B. Kalalo, Meily Y. B. Mende, Inri Aprisilia Mene, Restika Eklesia Merry Inggrid Siwy, Merry Inggrid Mokoginta, Rachaya Meydina Mokoginta, Rahfan Mokoginta, Rena Mustari Monica Supriyadi, Monica Monoarfa, Lydiastuti Musadi, Claudia Relia Nangoi, Grace B Natasya, Toisuta Novenia Ngamelubun, Meylania Yutta Novi S Budiarso Novi Swandari Budiarso Novia Cynthia Maradesa, Novia Cynthia Nurul Fitah Anwar Olana Christin Pasodung Olfiani E. Palandeng, Olfiani E. Ompusunggu, Tutur P. E. Saerang, David Pabunna, Adriana N. Paledung, Marannu Palimbong, Desi Diyanti Pangemanan, Ireine Wulan Pangerapan, Thressa Resita Pantow, Yunika Handayani Pattimahu, Dewarti M.M. Pauweni, Sherly Pelealu, Iwan Pelleng, Benaya Pelleng, Stephany Ch. Pobela, Resti Wisna Pondaag, Naomi G.H Ponto, Rosalini Thavinia Prijantoro, Agatha Priti Dwiningtyas Priska Sigarlaki Purba, Yelfindi Rachel Anly Marilyn Lingkanwene Wullur, Rachel Anly Marilyn Lingkanwene Rembet, Ariel Rerung, Elypaz Donald Rerungan, Michella Beauty Irfania Rewah, Gabriella G. Riadiani Anastasia Tiwang, Riadiani Anastasia Rianto, Rifka Sharen Robert Lambey Rompas, Merlin Arliany Rori, Midian Cristy Roring, Pricilla Roxenne Rotinsulu, Paula Rudi Pusung Rudy J. Pusung Rudy Pusung Rumagit, Arleina Rumengan, Hutri Elisa Agnes Runtuwene, Cecilia Angelina Sabijono, Aprillia Kartini Saerang, Regina T. Sandag, Eltie Christi Santrinita Jumame Sarundayang, Markus Stenny Sela, Arther Y. Senduk, Lidia Sendytha Eunike Wowor Sherly Pinatik Sifrid Pangemanan Sigit Prabawa Simangunsong, Endang Sepriani Sinaga, Feren L. Sintje Rondonuwu, Sintje Sisilia Marina Runtuwene Soeiswanto, Chintya Soeliongan, Christofel D. Sondakh, Patrick Richard Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanly Alexander Stanly W. Alexander Steven J. Tangkuman Steven Tangkuman Subjarwadi, Shinta Suci, Tri Sukma Melati Sudarwati, Nina Sulangi, Pricilia Supu, Inka Shefrani Sutarman, Aman Takatelide, Gesela Tala, Olifia Talibonso, Miranda A. Tambariki, Brayel Topan Tambingon, Ridel Tampanatu, Steady Bent' Tangkuman, Steven Josia Tania, Beauty Theresia Tarega, Simon Tasik, Hizkia H. D. Tempoh, Randy the, theresiana Tirayoh, Victorina Zusana Toar, Oktavia Treesje Runtu Tumbel, Arnestha Tumbel, Jinnyfer J.F Tumbel, Natalia Gladys Turangan, Grace M. Ventje Ilat Victorina Z. Tirayoh W. Alexander, Stanly W. Wangarry, Andreas R Wangkar, Aneke Waroh, Rosario Betris Warongan, Jessy Warongan, Jessy Weku, Priscillia Wenas, Jacqualine G. WIBOWO, Ahrizlia Sahidevi Wibowo, Yohanes R.H Windah, Nadia Marcella Winston Pontoh Wokas, Heince Rudy Nicky Yeny, Yeny Yuanita Iva Maya Singal, Yuanita Iva Maya Zamzam, Irfan