Article Per Year (5 Year)
p-Index From 2021 - 2026
2.941
P-Index
This Author published in this journals
All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Journal of Asean Studies on Maritime Issues Jurnal Ipteks Akuntansi Bagi Masyarakat Manajemen Bisnis dan Keuangan Korporat
Sifrid S. Pangemanan
Universitas Sam Ratulangi, Manado
Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Social Sciences

Published : 197 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 197 Documents
Search

 1   2   3   4   5 
KONTRIBUSI SEKTOR PERDAGANGAN BESAR DAN ECERAN TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MANADO Paulus, Yavet; Pangemanan, Sifrid S.; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22358.2019

Abstract

One of the business sector that is seen as a benchmark for economic growth in a region is the trade business sector, both small trade in the form of retail and trading on a large scale. In plain view, the growing number of shops, stalls, department stores or distributors in an area can be an indication, that the flow of goods and services in the region, experienced a growth. But it needs a measurement of how much that  business sector contributes to tax revenues, especially on income tax. This study is to find out how much the contribution of the large and retail trade to income tax revenues at KPP Pratama Manado beetween 2012 and 2015, before the implementation of the 2016 Tax Amnesty Law.
IPTEKS TARGET DAN REALISASI PAJAK DAERAH DI DINAS PENDAPATAN DAERAH PROVINSI SULAWESI UTARA Takahindangen, Eka A.; Pangemanan, Sifrid S.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21777

Abstract

This study aims to determine the achievement of regional tax revenues and the percentage of realization of local tax revenues in the Regional Revenue Service of North Sulawesi Province in 2017-2018, which consists of Motor Vehicle Taxes, Motor Vehicle Name Transfer Fees, Surface Water Taxes, Vehicle Fuel Taxes Motorized, Cigarette Tax, Public Service Retribution, Service Service Retribution, and Specific License Licensing The results of this study indicate that the target of regional tax revenue in the North Sulawesi Provincial Revenue Service decreased in 2018 and the realization percentage of each type of regional tax revenue increased in January 2017 and November 2017. From that total it can be concluded that the increase in realization of local tax revenues in the Regional Revenue Service is able to pursue the tax deposit target in 2017.
IPTEKS PENENTUAN KELAYAKAN KREDIT BANK PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK, KCP (KANTOR CABANG PEMBANTU) BAHU Palilingan, Kartini A.T.; Pangemanan, Sifrid S.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21820

Abstract

The function of banking is to raise funds from the community and channel it to the public. In collecting funds in charge of the bank is a relationship fund and in channeling funds to the public the bank provides credit to help improve the economy and the welfare of the community. In the bank there is a credit relationship that is in charge of analyzing credit at this analytical bank that can see the feasibility and risk of bad credit.Keywords: Credit Analysis, Risk of bad credit
IPTEKS PENGENDALIAN INTERN TERHADAP ASET TETAP DAN PERSEDIAAN DI KANTOR OTORITAS JASA KEUANGAN / KOJK PROVINSI SULAWESI UTARA, GORONTALO DAN MALUKU UTARA Nani, Siti Sakina; Pangemanan, Sifrid S.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21598

Abstract

Otoritas Jasa Keuangan (OJK) is independent institution that performs duties and function of supervision in financial sector industry. This institution also does not escape from the use of fixed assets and inventories. The procurement of fixed assets depends on a certain nominal with recognition based on a positive list in accordance with the internal provisions applicable in the OJK. Internal control in the management of fixed assets and inventory is needed, so as to encourage the productivity of the operational performance of the OJK. Based on the research that has been done, internal control will run effectively and efficiently if it refers to the points in coco internal control, namely objectives, commitment, capability and supervision and learning. The results of this study are suggested to use the FIFO method in terms of structuring inventory so that the possibility of non-use / damaged goods becomes smaller.
THE INFLUENCE OF EMOTIONAL INTELLIGENCE, EMPLOYEE DEVELOPMENT, AND WORKPLACE ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT. GARUDA INDONESIA (PERSERO) TBK. BRANCH OFFICE MANADO Ngangi, Melisa; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 2 (2016): JE Vol.4 No.2 (2016) Hal. 395-517
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.739 KB) | DOI: 10.35794/emba.4.2.2016.13077

Abstract

Employee performance is highly demanded and important because it gives the ability to properly gauge worker efficiency, determine how to properly compensate your workforce and improve workplace’s overall productivity. PT. Garuda Indonesia is the largest airline in Southeast Asia and one of the largest in the Southern Hemisphere, carrying more than 16,000 passengers daily to an expanding list of 16 domestic and 28 international destinations. The aim of this study is to determine the influence of emotional intelligence, employee development, and workplace environment on employee performance. In this study, population refers to the employees of PT. Garuda Indonesia (Persero) Tbk. Branch office Manado by using saturation sampling technique and sample size of 54 respondents through questionnaires. This study used multiple regression analysis method. Result shows that emotional intelligence has significantly influence on employee’s performance; employee development has significantly influence on employee’s performance; while workplace environment has no significantly influence on employee’s performance. The management of PT. Garuda Indonesia branch office Manado should consider about the importance of the influence of emotional intelligence, employee development, and workplace environment in the company. Keywords: emotional intelligence, employee development, employee performance
ANALYSIS OF CUSTOMER COMPARISON OF DAIHATSU TERIOS TYPES (XTRA, TX, TS) USING MULTIDIMENSIONAL SCALING METHOD Wahani, Rezha Geovani; Pangemanan, Sifrid S.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 1 (2019): JE VOL 7 NO 1 (2019)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.588 KB) | DOI: 10.35794/emba.v7i1.22267

Abstract

Abstract: The current president of Indonesia, Mr. Joko Widodo  have a priority to build road infrastructure in order to create good economic improvement and management. with increased development in the transportation sector, it can be ascertained that growth in the automotive sector will increase rapidly, so this research will provide the result of the comparison of customer perception on Daihatsu Terios types using multidimensional scaling method. The purpose of this research is to figure out the similar different of Daihatsu Terios car with the same type. Based on this research, all of the respondent has their own perception about the similarity comparison to each type of Daihatsu Terios car and almost the student that used this type of Daihatsu Terios just care about the performance of the car, which is exterior and feature. Recommendation from researcher to the car company is to improve the exterior of each type of Daihatsu Terios to attract more customer from the 17-22 age range for more profit.Keywords: customer comparison, daihatsu terios, scaling method
THE IMPACT OF PROMOTIONAL TOOLS ON CONSUMER BUYING BEHAVIOR AT MATAHARI DEPARTMENT STORE MANADO TOWN SQUARE Malombeke, Shintia; Saerang, David Paul Elia; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 1 (2014): Jurnal EMBA, HAL 01 - 122
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.842 KB) | DOI: 10.35794/emba.2.1.2014.3526

Abstract

For maximizing market share, every company will carry out various forms of marketing strategies aimed to boost sales. Promotional activity is one form of marketing strategy that aims to introduce and simultaneously influence consumers to buy the products offered by the company so as to increase the volume of sales. The purpose of this study was to find the impact of promotional tools such as buy one get one free, price discount, coupon promotion and physical surroundings on consumer buying behavior at MDS Manado Town Square. This research is a quantitative research that used associative research. The data was collected through questionnaire with sample size is 75 respondents who are selected often and always purchasing at MDS MTS. The conclusion is there is significant positive impact of buy one get one free, price discount, and coupon promotion on consumer buying behavior and  no significant at physical surroundings. It means MDS MTS should improve the promotions and the physical surroundings in order to attract more customers to make purchasing. Therefore the researcher recommended to MDS MTS to better continues maintaining and improve their marketing strategies through promotional activities in order to attract more customers to continue making purchases. Keywords: promotional tools, consumer buying behavior
ANALYZING THE SERVICE QUALITY OF MOVIE THEATER IN MANADO USING IMPORTANCE AND PERFORMANCE ANALYSIS (IPA) CASE STUDY OF XXI MANADO TOWN SQUARE 3 Lumentut, Pricilia Inry; Pangemanan, Sifrid S.; Rumokoy, Farlane S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 5 (2016): JE Vol. 4 No. 3 (2016) Hal. 236 - 301
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.829 KB) | DOI: 10.35794/emba.4.5.2016.13805

Abstract

Abstract: Entertainment is a form of activity that holds the attention and interest of audience, or gives pleasure and delight. One of the entertainments part is cinema. In Indonesia, cinema’s or movie theater businesses become more increasing along the development of time. The attitude of the customer is the overall activities of the movie theater which reflect their respond about the movie theater. This research aims to analyze the service quality of Movie Theater in Manado in this case XXI Manado Town Square 3. The type of this research is a quantitative descriptive research. The Importance Performance Analysis (IPA) was used in this research. The sample of this research is 100 respondents who already experience the service quality of XXI Manado Town Square 3. The sample was taken by purposive sampling. The result of the research shows that XXI Manado Town Square 3 should maintain their good service and improve their low performance. By doing so, it is hoped that their customers will be satisfied and would be their loyal customers. Keywords: Service Quality, Importance Performance Analysis, Movie Theater, Intertainment
THE EFFECT OF JOB DESIGN AND COMPENSATION TOWARD EMPLOYEE SATISFACTION AT PT BNI TBK MANADO Surina, Ni Wayan; Pangemanan, Sifrid S.; Tumiwa, Johan
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 3 (2015): Jurnal EMBA, HAL 608 - 743
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.559 KB) | DOI: 10.35794/emba.3.3.2015.9534

Abstract

Abstract: The management of each company in the market today will definitely consider the satisfaction of employees, either for manufacturing or services .The process of preparing a variety of tasks and responsibilities for individuals to do their work and set design their work is very important: not only is the basis of individual satisfaction and achievement at work, but create work that is done in an efficient, economical, reliable and secure. The purpose of this research is to know the effect of job design and compensation toward employee satisfaction at PT BNI Manado simultaneously and partially. Find out the influence of Job Design and Compensation on the satisfaction of employee. This result employees regression analysis using primary data of 50 employees PT. BNI as the respondent of this research. The result of this research show that Job Design influence the Employee Satisfaction positively, significantly, and partially influence and that Compensation partially influence positively and significantly the Employee Satisfaction. It is shown also that above Job Design and Compensation simultaneously influence positively and significantly Employee Satisfaction. Keywords: job design, compensation, employee satisfaction
ANALYSIS OF PRODUCT POSITIONING ON ASIAN MOBILE PHONE PRODUCTS IN MANADO Roring, Dio Rio; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 1214 - 1329
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.508 KB) | DOI: 10.35794/emba.2.3.2014.5807

Abstract

Cellular phone that was once only used to send messages and get in touch with each other, has now turned into a lot of functions and is very sophisticated, with the development of mobile products makes a mobile phone into an object that is in need tape that used to have multiple mobile phone functions that have only by some well-known product now owned or installed into the phone - mobile phone often known by the mobile phone made ​​in asia or asian mobile phone such as: Oppo, Lenovo, HTC, Mito, ZTC, Nexian mobile phones that previously mobile phones that not have capabilities that have high brand value, because it saw the economic competition now finally they apply to adds some features that other mobile phone into their console at low prices.The key findings regarding the physical characteristic showed the top two considerations included: price and Quality.  The purpose of this research to identify the age, occupation and latest education of each customers  by creating a multidimensional scaling. With 100 respondents are contributed andMultidimensional Scaling method is used in this research. In this case, people in Manado have a different perception towards Mobile Phones. Mobile Phone branded Htchave attention from customers as best based on quality and Mobile Phone branded ZTC as the expensive based on price. The results of the analysis showed that others competitors have to increase their quality and adjust their price to compete and get attention from customers.   Keywords: product positioning, perceived price, quality.
Co-Authors Abram Ventura Wardana Putra, Abram Ventura Wardana Ahmad Maulana Ngurawan, Ahmad Maulana Angela, Beybs . Anggela Heyfi Meirene Angkouw, Karina Roseline Angraeni, Elvinda Febry Apita, Grisela Vivi Areros, Kartika L. Arindah Walangitan, Arindah Arsyad, Annisa M.T Aurelia Indah Molle Baguna, Nabella L Benu, Nada Astria Carmel Benu A.C. Benu Berhimpon, Gabriella . Bittie, Windy . Briando N.V. Walangitan Budiang, Feibe Teresa Chrisdy Rumerung Christian Poluan Christo Minardo Runtuwene Damongilala, Novia N. Dave Danie Lie, Dave Danie David P.E Saerang David P.E. Saerang David Paul Elia Saerang Deddy Sutrisno Surjaanto Derek Patriksen Osvaldo, Derek Patriksen Dhullo Afandi Dhullo Affandi Dio Rio Roring Dulloh Afandi Eirene Natalia Makal Eman, Trivena Deyvi Esterlita, Geruh D. N. Esther Yosilia Ernawati Longdong, Esther Yosilia Ernawati Evran Lexy Tambuwun Farlane Rumokoy Farlane S. Rumokoy Ferdinand J. Tumewu Ferdinand Tumewu Fitty Valdi Arie, Fitty Valdi Frederik G. Worang, Frederik G. Friska Baramuli, Friska Friskia Oroh, Friskia George, Stevany Carla Sophia Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Gerungai, Natalia Y.T. Gerungan, Dei Gustiani Goni, Priskila Hana Debora Gosal, Melisa Maria Gratia Wuntu Harijanto Sabijono Hazra Muda, Hazra Heince R. N. Wokas Heince Wokas Hendra H Hendrik Gamaliel Hengkeng, Gleidys Audina I Gede Suwetja Indah Heidy Poluakan Inggriani Elim Jessy D.L Warongan, Jessy D.L Jilly Gabriella Eman Johan R. Tumiwa, Johan R. Johan Tumiwa Jones, Tifani Joy Elly Tulung Judisty Kaumbang, Judisty Kading, Meylani Selvi Kakasih, Gita Gabriella Kalangi, Kevin . Kalendesang, Angelita Chyntia Kaloh, Yunita Agmenia Kalumata, Gabriella F. M. Kananlua, Abigael L. Kaunang, Karenina I. Kawenas, Calvien Kawengian, Kezia D. Kawet, Octodavid Keita Ch. M. Kalangi Kezia, Panambunan Eunike Monicca Kindangen, Indah Rani Jessica Kindangen, Natalia Shareen Kotangon, Armando Andika Kumaat, Mentari G. Kumendong, Andreano . Lahia, Bonifasius J. Lahida, Naya W. Lalelung, Marcela E. Laluyan, Wanda Nadya Lantang, Andhy Philip Lasut, Nanhito Clary Latjandu, Lady D. Lawani, Pamela Lendo, Octaviany Pricillia Lidia Mawikere Linda Lambey, Linda Lisa Christy Longgorung Loupatty, Sindie Margaretha Lumempouw, F. Geraldy Lumentut, Lusiana Lumentut, Pricilia Inry Lumintang, Yecika Glady Lumowa, Pingkan W.R. Luntungan, Clarissa A. R. Macawalang, Andre H.S Malonda, Alvincent . Mamahit, Bonaventura L. A. Mamangkay, Greyshella Sesdi Mambu, Christie Natalia Manalu, Marchell F. Mandagi, Reynaldi R. Mandey, Stevani Risel Manumpil, Ni Made V.A Maralending, Joshua Antika Maria Tielung Mariska Rondonuwu Marthin, Titien Marulitua C. Siahaan Masinambow, Chriskendry H. Matheos, Anggun N. Mawuntu, Keren A. Meily Y. B. Kalalo, Meily Y. B. Melisa Ngangi, Melisa Mengko, Lidya P. Merinda H. Ch. Pandowo Michelle Anastasya Porawouw Michelle Inri Fifalia Nangka Moniaga, Yosafat Timotius Moningka, Valerin Ariella Muhamad Riski Nindar Muin, Resti C Muljono, Wulan . Nani, Siti Sakina Nefry, Pajow A. Nelby T. Pasambuna Ni Wayan Surina, Ni Wayan Nirmala Buata Novi S. Budiarso, Novi S. Novita Regina Kumambong, Novita Regina Nur, Santi Ali M. Nurcahyo, Arkhan Billy Otinur, Faujan Palilingan, Kartini A.T. Palilingan, Lingkan N. Pamela Pantouw Pangerapan, Sonny . Pangkey, Giacita C. M. Pangkong, Blessy Monica Paoki, Esther Patricia Paramitha Sandy Mokodompit Parrangan, Gabby Angelina Paulus, Yavet Peggy Adeline Mekel Pelu, Fahcmy Idris Pesik, Rebecca Pinatik, Sherly . Polii, Florida P. K. Pondaag, Cloudian E. Pongoh, Virginia Ponto, Regina G. G. Porawouw, Regita . Prang, Seruni J. Putera, Tumonggor Christiando Ramli, Kaharuddin Randy Wattilete Raven Pardomuan Siagian, Raven Pardomuan Reynaldo Lomboan Reynold Briando Turangan, Reynold Briando Richard Laurenz Mumu, Richard Laurenz Riefad, Muh. Riefky Rima Ayu Lestari Riska Valentine Ulaan, Riska Valentine Rizka Amerchia Woruntu, Rizka Amerchia Robert Lambey Rondonuwu, Billy Imanuel Rondonuwu, Maxmilian Kevin Rondonuwu, Sintje S. Roringpandey, Prisky Mercedes Rudy J. Pusung Rudy J. Pusung Pusung Rugian, Veyne Rumokoy, Farlane S Runtu, Marseila Esterlita Saerang, Regina T. Samban, Yonatan W. A. Sanggor, Eukaristia M Sangian, Yosua G. Sarapi, Natalia Melinda Sendow, Fiorentina F. Shinta Ismail Shintia Malombeke Sihadi, Intan Purwatianingsih Sinon Dotulong Sinsu, Eirene E. Siwy, Gracia Sondakh, Harini . Sonny Pangerapan, Sonny Stella C. Daun Stevanus M. Lariwu Steven J. Tangkuman Steven Tangkuman Sumarauw, Siska I. Sundah, Prisilia Ester Supit, Christoffel C.T Sutria Langling Manorek, Sutria Langling Syermi S.E. Mintalangi Takahindangen, Eka A. Tamatompol, Elisa . Tamboto, Filia C. Tamuntuan, Santa . Tangel, Anastasia G.S Taroreh, Bryan F. W. Theodorus Vincent Rau Thessalonica, Kereh Clarissa Timmy Supit Tirayoh, ⁠Victorina Z. Treesje Runtu Tuela, Novaldy Tuilan, Brenda Melania Tumbuan, Willem J. F. Alfa Tumewu, Ferdinand . Tumiwa, Johan . Tumober, Jennifer Roselyn Ventje Ilat Vergina Sheren Bawoleh, Vergina Sheren Vicaristy Amanda Tumengkol Victorina Z. Tirayoh Vidya E.C. Nggiu Vincensius, Resilooy Marcho Vivian Febriani Derek Waha, Gebby Gabriella Wahani, Rezha Geovani Wajong, Frity C. Wakary, Gizela. C. Walewangko, Christ D. Wangke, Shinta J. C. Warokka, Gloria F. Warongan, Jessy Waronggan, Jessy D.L Watung, Irene I. Willem J.F AlfaTumbuan, Willem J.F Willem J.F.A Tumbuan Wilmar, Christian Denisius Winda Angraini Jalaham Wongkar, Velasco Wowor, Wenseslaus Wuisang, Virginia Michelle Wuwungan, Ivana . Yeriko A. N. Tampi, Yeriko A. N. Yuliati Yosephani Makaombohe Yunita Melani Sanger, Yunita Melani