Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY Indonesia Accounting Journal
Sifrid Pangemanan
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
THE EFFECT OF IMPLEMENTATION RELATIONSHIP MARKETING ON CUSTOMER LOYALTY IN BANK SULUT TONDANO Ngantung, Jesika; Pangemanan, Sifrid; Worang, Frederik
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 245 - 365 )
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT Customer Relationship Management (CRM) is the process used to implement a relationship marketing strategy. CRM gathers market-driven data to learn more about customer needs and behaviour for the purpose of delivering added value and satisfaction to the customer. The data, in conjuction with information technology, is then used to develop stronger relationships with customers. Fundamentally, CRM is based on a number of concepts focusing on the marketplace and the consumer. This research objective is to know the effect of implementation relationship marketing on customer loyalty in Bank SULUT, Tondano. 50 respondents has used as samples. The method used is Multiple Regression Analysis. The result shows that trust, commitment, communication, conflict handling are significant influence on customer loyalty decision simultaneously. Trust and conflict handling have significant influence partially on customer loyalty.   Keywords: Commitment, Communication, Conflict Handling, Trust, Customer Loyalty
ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA SORONG Koibur, Martha Marice; Pangemanan, Sifrid; Sabijono, Harijanto
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13139.2016

Abstract

Granting regional autonomy is intended to improve the effectiveness and efficiency of government administration in order to manage and take care of its own country, especially in development finance. Local Revenue (PAD) are all local revenues derived from economic resources native to the area, and one of the sources of revenue that have the largest contribution coming from the Regional Tax and Retribution. Local Taxes and Levies is one form of public participation in the implementation of otonomi area . local Taxes and levies a local revenue sources that are essential to finance the implementation of government and regional development. the aim of this study was to determine Contributions of local Taxes to PAD in Sorong. this research uses primer method. data analysis techniques used through the analysis of the percentage contribution. Based on the survey results revealed that in 2011 to 2014 local taxes was a contributing factor to the PAD. in the reception area is the largest tax contribution occurred in 2012 by 49%, while the lowest tax revenue occurred in 2010, namely 18%. And the contribution of each type of local tax receipts largest occurred in 2012 which amounted to 20,07% BPHTB tax and revenue realization is kind of the lowest tax registration tax perus.perdangan is 0,25% Keywords: Local Taxes and Local Revenue
PENGARUH GENDER DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK DI WILAYAH KANTOR PELAYANAN PAJAK PRATAMA TAHUNA Kakunsi, Erica; Pangemanan, Sifrid; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17771.2017

Abstract

This study aims to determine whether Gender and Education have an influence on taxpayer compliance with Tahuna prison service office. Compliance is a major issue of the application of the Self Assessment System. Taxpayers are entrusted by the Directorate General of Taxation to meet its tax obligations, Gender and Education Level is one of the factors that determine the behavior. The research method used is quantitative research using research and cross questionnaires to 51 individual taxpayers. Data were analyzed using ANOVA and the results showed that gender can not influence. With educational levels that have an effect on mandatory personal compliance. Will Gender and Education have no relationship in affect. The importance of education level in its implementation can be followed up by the DGT through ongoing socialization, tax counseling, taxation seminars and training, etc.Keywords: Gender, Education Level, and Tax Compliance
EVALUASI PENERAPAN SISTEM AKUNTANSI PENGELUARAN KAS PENGGAJIAAN PEGAWAI NEGERI SIPIL DI BADAN KEPEGAWAIAN DAERAH PROVINSI SULAWESI UTARA Roring, Pricilla Roxenne; Karamoy, Herman; Pangemanan, Sifrid
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19070.2018

Abstract

The cash expenditure accounting system  is an activity that  the government cannot do without, the government reinforces caution in engaging in activities related to cash receipts and cash disbursements. The problem in this research  is how  the application of  cash accounting system of Civil Employees at the Regional Civil Service Agency of North Sulawesi Province is implemented. The objective of this research is to evaluate the application of Cash Expenditure Accounting System, especially the payroll of civil employees. The  type of  this  research  is descriptive, using  the qualitative method. Where an analysis collects, organizes, and manages, in order to provide a picture of a particular situation  so that it can be deduced. The results of this study indicates that the payroll cash expenditure accounting system of civil employees at the Regional Civil Service Agency of the North Sulawesi Province has been applied well in accordance with the qualitative characteristics of the financial reports as it can be proven with existing data. In conclusion regarding the Cash Expenditure Accounting System at the Regional Civil Service Agency of North Sulawesi Province is in accordance with government regulation No.13 since 2006.Keywords : Accounting system, cash expenditure, evaluation
ANALISIS PENGENDALIAN INTERNAL COMMITTEE OF SPONSORING ORGANIZATIONS TERHADAP PIUTANG USAHA PADA CV. KOMBOS MANADO 1 Liho, Christian Jeanry; Pangemanan, Sifrid; Pusung, Rudy
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19928.2018

Abstract

Accounts receivable is an element of current assets in the company's balance sheet arising from the sale of goods, services or lending to debtors whose payments are generally given within 30 days to 90 days. This research was conducted to analyze internal control committee of sponsoring organizations to accounts receivable at CV. Kombos Manado 1 and analyze the factors of delay in payment of accounts receivable on CV. Kombos Manado 1. The research method used is descriptive method and the type of research used is qualitative descriptive. The results obtained that the Internal Control Committee Of Sponsoring Organizations Against Accounts Receivable on CV. Kombos Manado 1 has been running quite well. Of the 5 (five) internal control components of the committee of sponsoring organizations, namely the control environment, risk assessment, control procedures, monitoring, information and communication, only a weakly categorized control environment. The obstacle faced by the receivable officer is the delay of payment of receivable from the customer. There are 2 (two) factors the customer is late to pay the receipt of the negligence of the company and negligence from the customer (insurance).Keywords: Analysis, Internal Control, Accounts Receivable.
EVALUASI EFEKTIVITAS PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENGGAJIAN RSUP. PROF. DR. R. D. KANDOU MANADO Rompas, Richard Antonio; Pangemanan, Sifrid; Kalalo, Meily
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Accounting information systems is a supportive factor in the companny’s performance. Company will require SIA in this time because SIA provide financial effectively and efficiently. The purpose of this study is to determine whether the effectiveness of internal control payroll accounting information system RSUP. Prof. Dr. R. D. Kandou Mando has gone well. The author uses descriptive analysis where research start by collecting and sifting through incoming information thoroughly and detail later elaborated in order to obtain a clean picture. The results of the study concluded that the payroll accounting system implemented by RSUP. Prof. Dr. R. D. Kandou Manado already have a good system and effective and meet the element  of internal control to improve companny’s performance. But thare are very few weaknesses that auditing section not conducting regular monitoring three months once.Keywords: Accounting information system, payroll, effectiveness of internal control
PENGARUH ARUS KAS OPERASI DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN (2012-2016) Kumayas, Natalia Debora; Pangemanan, Sifrid; Alexander, Stanly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19926.2018

Abstract

              This research aims to examine the influence the effect of revenue and growth of the company on stock prices on LQ45 listed on Indonesia Stock Exchange 2012-2016. The population used in this study is the LQ45 company index listed on the Indonesia Stock Exchange 2012-2016. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected by 6 companies. Research data is secondary data obtained from Indonesia stock exchange (BEI) in 2012-2016. The collected data were analyzed using the first data analysis done by classical testing before hypothesis testing. Hypothesis testing in this research is multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that the variable cash flow positive and not significant to stock prices. This shows that the operation does not affect the high stock prices. While the growth of positive and significant sales to stock prices. This suggests that sales growth is driving high stock prices low.keywords: Operating cash flow, sales growth, stock price
PENGARUH GAYA KEPEMIMPINAN, LOCUS OF CONTROL TERHADAP KINERJA INTERNAL AUDITOR (PENELITIAN PADA PT. BANK SULUT DAN PT. BNI, TBK) Mogi, Aileen Janet; Pangemanan, Sifrid
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2347.2.1.2013.93-103

Abstract

In facing the environment change, a company should level up the effectiveness of management control to achieve the final goal between the individual and the organization. That is why a leader should be able to motivate the subordinates so the goal can be achieved.  Besides leadership style, locus of control also affects the internal auditor performance. Internal Auditor performance is one of the important indicators to reach the banking company success that is the reason why the researcher is interested with the title of this final task.This research is aimed to know the influence of leadership style and locus of control on the internal auditor performance. This research was done at 2  ( two)  banking companies, those are PT. Bank SULUT and PT. BNI, Tbk. In this research the independent variable  ( X )  are the leadership style  ( X1 )  and locus of control ( X ) ; meanwhile the dependent variable  ( Y )  is performance  ( Y ) . The data collection method used is through survey and questioner with a list of questions. It would be answered by the respondents and those are the internal auditors.  The technique used in data analysis to test the hypothesis was done by using the double linear regression analysis and processed through SPSS program Version 19.0. The result shows that the leadership style partially does not have an effect on the performance of internal auditor but the locus of control has an effect on the internal auditor performance. But simultaneously, the leadership style and locus of control influence the performance of internal auditor.2Key words: Leadership style, Locus of control, and The Performance of Internal Auditor.
DAMPAK PEMAHAMAN WAJIB PAJAK ATAS PP NOMOR 46 TAHUN 2013 TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 PADA KPP PRATAMA KOTAMOBAGU Manengkey, Speny Ria; Pangemanan, Sifrid; Pontoh, Winston
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8423.4.1.2015.163-171

Abstract

Tax is a matter that must be well understood by everyone. Because tax hold an important role in the economy of a country. State revenues from taxation were very helpful all existing development. This research is do in KPP Pratama Kotamobagu and on taxpayer in the region Amurang. The variables used in this study were twu variables, namely understanding the taxpayer on the Government Regulation No. 46 of 2013 (X) and income tax revenue article 21 (Y). Data collection method used in this study were questionnaires and interviews. Technical analysis of data using simple linear regression analysis. From simple linear regression test result show that understanding the taxprayer on Government Regulation No. 46 of 2013 had a considerable influence on the acceptance of income tax on KPP Pratama Kotamobagu.
EVALUASI KESIAPAN PEMERINTAH DAERAH DALAM MENERAPKAN PERATURAN PEMERINTAH NO. 71 TAHUN 2010 (STUDI KASUS PADA DINAS PEKERJAAN UMUM KABUPATEN MINAHASA UTARA) Nugraha, Brian Taruna; Pangemanan, Sifrid; Walandouw, Stanley K.
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8419.4.1.2015.123-130

Abstract

Changes in financial governance of the Republic of Indonesia has always been done by the government to increase the quality of management, financial accountability and transparency of the country to the fullest. This is evidenced by the issuance of government accounting standards based on Government Regulation 71 of 2010 on the application of accrual-based government accounting standards. Government Regulation No. 71 of 2010 which confirms that the adoption of accrual accounting is implemented at the latest by 2015. This would require careful preparation so that the implementation of accrual accounting can be done well. The object of this research is Department Of Public Works In North Minahasa District. Data analysis methods used in this study is a qualitative method. From the research, explained that Department Of Public Works In North Minahasa District is ready to accrual-based SAP implementation.
Co-Authors Agus Prasetyo Aileen Janet Mogi Brian Taruna Nugraha, Brian Taruna Caren Mandagi, Caren Cecilya Helmy Kawulur, Cecilya Helmy Dave Jackson Mailoor David Imanuel Tumarar, David Imanuel Erlita D.S. Ranuba Erwin Budiman Ferdinand Tumewu Frederik G. Worang, Frederik G. Harijanto Sabijono Herman Karamoy Jane Eiva Siwu Jesika Ngantung, Jesika Jessica Ramintang, Jessica Joy Elly Tulung Kakunsi, Erica Kumayas, Natalia Debora Lidia Mawikere Liho, Christian Jeanry Martha Marice Koibur, Martha Marice Meily Kalalo Merinda H. Ch. Pandowo Novi Budiarso Ratulangi, Aldy V. J Rolos, Caroline T. Rompas, Rex C. E. E. Rompas, Richard Antonio Roring, Pricilla Roxenne Rudy Pusung Sherly Pinatik Sonny Pangerapan, Sonny Speny Ria Manengkey, Speny Ria Stanley K. Walandouw Stanley Kho Walandouw Stanly Alexander Steven Tangkuman Theo, Jordi Tumbel, Jinnyfer Tumewu, Andreas Markus Victorina Z. Tirayoh Waghe, Alter S. Winston Pontoh