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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL KEDOKTERAN KOMUNITAS DAN TROPIK JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Indonesia Accounting Journal The Studies of Social Sciences Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat West Science Social and Humanities Studies Riset Akuntansi dan Manajemen Pragmatis Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Winston Pontoh
Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Dampak Kebijakan Investasi dan Kebijakan Pendanaan terhadap Kebijakan Dividen Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 1 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i1.4926

Abstract

Investors as shareholder has motivation for increasing their wealth through dividend that they would received or for increasing their investment value through increasing of their share in the market. Financing decision and investment decision is the very important information for investors, because these decisions are the basic decisions to reach the net earnings target and then become a base to determine the dividend payment. This study had samples for 270 companies in period of 2009 till 2011, where the method of analysis for hypothesis testing is using logistic regression method. This study found that, partially, the financing decision had significant relationships to dividend policy. And as general, this study found that, the samples by this study, tend to use less external financing but had more tangible assets.
Analisis Cost-Volume-Profit Sebagai Alat Perencanaan Laba Jangka Pendek Pada Cousin Coffee & Eatery Lengkong, Angelina Elsy; Pontoh, Winston; Kalalo, Meily Y. B.
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

Cost Volume Profit analysis is a management tool in conducting profit planning for the company. Cost Volume Profit analysis can make it easier for companies to determine revenue targets and the amount of costs incurred in an effort to achieve profit targets. This analysis has several components of analysis including contribution margin, break even point, margin of safety and operating leverage, shut down point and profit target analysis. The purpose of this study is to determine the profit planning at PT. Air Manado by using Cost-Volume-Profit analysis. The research method used is descriptive method. Based on the results of this study it is known that the cost profit volume analysis for the profit planning in 2022 showed that Cousin Coffee & Eatery was able to cover its fixed costs and earn a profit with a contribution margin of Rp333,976,953 or 77%. Cousin Coffee & Eatery is at breakeven point of Rp31,969,264 if it is able to reach a sales volume of Rp429,773,456. While the margin of safety, sales can decline so as not to cause losses is Rp397,804,192 or 92.56%. Then for operating leverage shows the number 1.08. Furthermore, the shut down point for profit planning of 2022 Cousin Coffee & Eatery in 2022 is at its closing point of Rp31,969,264 which means Cousin Coffee & Eatery must generate sales above that amount in order to finance its cash costs. To get a 50% increase in profit or profit of Rp309,360,620, Cousin Coffee & Eatery must increase sales by Rp429,773,456. Variable costs will also increase following the increase in production costs, while fixed costs are assumed to be constant or unchanged.
INTEGRASI PASAR MODAL INDONESIA TERHADAP BEBERAPA PASAR MODAL YANG TERGABUNG DALAM PRESIDENSI G20 (SESUDAH UANG BARU TAHUN EMISI 2022 BEREDAR) Maikel Sanger; Pontoh, Winston; Murni, Sri
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.52754

Abstract

Abstract. The G20 is a multilateral cooperation forum consisting of 19 major countries and the European Union (EU). The G20 represents more than 60% of the world's population, 75% of global trade and 80% of world GDP. The G20 members consist of South Africa, the United States, Saudi Arabia, Argentina, Australia, Brazil, India, Indonesia, the United Kingdom, Italy, Japan, Germany, Canada, Mexico, the Republic of Korea, Russia, France, China, Turkey and the European Union. Companies that need funds can sell their securities on the capital market. Securities newly issued by the company are sold in the primary market. The newly sold securities can be in the form of an initial public offering (IPO) or additional new securities if the company has gone public (these additional securities are often called seasoned new issues). The results of the research show that the Indonesian capital market towards the South African capital market obtained a value of 0.553 so that the level of closeness of the relationship is moderate. The Indonesian capital market against the United States capital market obtained a value of 0.473, so the level of close relationship is moderate. The Indonesian capital market against the Australian capital market obtained a value of 0.435 so that the level of close relationship is moderate. The Indonesian capital market against the British capital market obtained a value of 0.699 so that the level of closeness of the relationship is Strong. The Indonesian capital market against the Chinese capital market obtained a value of 0.713 so that the level of closeness of the relationship is strong. The Indonesian capital market against the Japanese capital market obtained a value of 0.597 so that the level of closeness of the relationship is moderate. The Indonesian capital market against the South Korean capital market obtained a value of 0.693 so that the close relationship is strong. The Indonesian capital market against the French capital market obtained a value of 0.508 so it can be concluded that the level of closeness of the relationship is moderate. Abstrak.  G20 adalah forum kerja sama multilateral yang terdiri dari 19 negara utama dan Uni Eropa (EU). G20 merepresentasikan lebih dari 60% populasi bumi, 75% perdagangan global, dan 80% PDB dunia. Anggota G20 terdiri dari Afrika Selatan, Amerika Serikat, Arab Saudi, Argentina, Australia, Brasil, India, Indonesia, Inggris, Italia, Jepang, Jerman, Kanada, Meksiko, Republik Korea, Rusia, Perancis, Tiongkok, Turki dan Uni Eropa. Perusahaan yang membutuhkan dana dapat menjual surat berharganya dipasar modal. Surat berharga yang baru dikeluarkan oleh perusahaan dijual di pasar primer (primary market). Surat berharga yang baru dijual dapat berupa penawaran perdana ke public (initial public offering atau IPO) atau tambahan surat berharga baru jika perusahaan sudah going public (sekuritas tambahan ini sering disebut dengan seasoned new issues). Hasil penelitian menunjukkan bahwa pasar modal Indonesia terhadap pasar modal Afrika Selatan memperoleh nilai sebesar 0.553 sehingga tingkat keeratan hubungan yang dimiliki adalah sedang. Pasar modal Indonesia terhadap pasar modal Amerika Serikat memperoleh nilai sebesar 0.473 sehingga tingkat keeratan hubungan yang dimiliki adalah sedang. Pasar modal Indonesia terhadap pasar modal Australia memperoleh nilai sebesar 0.435 sehingga tingkat keeratan hubungan yang dimiliki adalah sedang. Pasar modal Indonesia terhadap pasar modal Inggris memperoleh nilai sebesar 0.699 sehingga tingkat keeratan hubungan yang dimiliki adalah Kuat. Pasar modal Indonesia terhadap pasar modal China memperoleh nilai sebesar 0.713 sehingga tingkat keeratan hubungan yang dimiliki adalah kuat. Pasar  modal Indonesia terhadap pasar modal Jepang memperoleh nilai sebesar 0.597 sehingga tingkat keeratan hubungan yang dimiliki adalah sedang. Pasar modal Indonesia terhadap pasar modal Korea Selatan memperoleh nilai sebesar 0.693 sehingga keeratan hubungan yang dimiliki adalah kuat. Pasar modal Indonesia terhadap pasar modal Perancis  memperoleh nilai sebesar 0.508 sehingga dapat disimpulkan bahwa tingkat keeratan hubungan yang dimiliki adalah sedang.
Sinyal kinerja keuangan sebelum dan sesudah pencabutan status darurat pandemi COVID-19 Dwiki Rama Sbastian; Pontoh, Winston; Tangkuman, Steven Josia
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.173

Abstract

Financial performance is a measure that definitively assesses how healthy and efficient a company is in managing its resources. This research will determine whether there are differences and correlations in earnings quality, profitability, and leverage, which indicator of financial performance, before and after the revocation of the COVID-19 pandemic emergency status in 2023 for companies with large market capitalizations on the Indonesia Stock Exchange. This thesis employs a quantitative analytical method with a comparative-associative approach to identify differences and relationships. This study employs two analytical tools: the Mann-Whitney Test and Spearman's correlation test. The results clearly show that there are no significant differences or correlations in earnings quality, return on assets, or debt to assets ratio before and after the revocation of the emergency status. However, there is a significant negative correlation between the debt to assets ratio and return on assets before and after the revocation of the 2023 emergency status.
Pengaruh desentralisasi terhadap kinerja manajer yang dimediasi oleh sistem akuntansi manajemen (Studi kasus pada dealer dan showroom di Kota Manado) Azis, Taufiqurrahman; Pontoh, Winston; Korompis, Claudia W. M.
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.191

Abstract

Good interaction between the management accounting system and decentralization will give positive results to the manager's performance due to the alignment of information and decision-making that can improve the company's performance. The purpose of this study to find out the effect of decentralization on manager performance mediated by management accounting system on dealerships and showrooms in Manado City. This study used an extended multiple regression analysis model with an analytical path model. The results of decentralization research directly affect the significance of managerial performance. It means that the greater the degree of delegation of authority and responsibility of top management to middle and lower managers in the form of decision-making, the higher the managerial performance. Decentralization has a significant effect on the management accounting system, but the management accounting system has no significant effect on the manager's performance. From these results, the management accounting system was unable to mediate the influence of decentralization on manager performance.
Pengaruh financial technology dan literasi keuangan digital terhadap pengembangan UMKM di Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado Siampa, Felixius; Pontoh, Winston; Mawikere, Lidia M.
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.247

Abstract

This study aims to examine the influence of financial technology and digital financial literacy on the development of MSMEs at Sam Ratulangi University. This type of research is quantitative research using a descriptive approach. The sampling technique used was the random sampling method and produced 35 MSMEs as research samples from 50 MSMEs. By using data collection techniques using questionnaires. The data analysis technique in this study is multiple linear regression using the JAMOVI v2.23.28 program. The results of the study partially show that financial technology has a significant and negative effect on the development of MSMEs, digital financial literacy has a significant and positive effect and financial technology and digital financial literacy together have a significant and positive effect on the development of MSMEs at Sam Ratulangi University.
Perancangan sistem dan prosedur penjualan tunai di Toko J LU Fashion Manado Paat, Victoria Maria; Pontoh, Winston; Pinatik, Sherly
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.274

Abstract

Despite the integration of technology in sales management systems, many businesses still rely on manual cash sales systems and procedures. This study aims to address this by examining the cash sales system and procedures at J LU Fashion Store. The research method used is a qualitative approach with data collection techniques, including interviews, observations, and documentation. The results are clear: at J LU Fashion Store, the cash sales accounting information system, financial calculations, and sales records are still all done manually. There are no guidelines or SOPs to help the company, meaning the sales process in the store is not optimal.
Persistensi laba dalam perspektif keagenan Rumawas, Alda Gabriela; Pontoh, Winston; Korompis, Claudia W. M.
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.250

Abstract

This study aims to empirically examine the effect of operating cash flow volatility, debt to asset ratio (DAR), and the size of accruals on earnings persistence in healthcare sector companies listed on the Indonesia Stock Exchange. This is a quantitative study using secondary data. The sampling technique used is purposive sampling, resulting in a sample of 11 companies over a research period of 5 years, producing a total of 55 research data points. The data analysis technique used is multiple linear regression with Jamovi software. The partial results of the study show that operating cash flow volatility and the size of accruals have a significant effect on earnings persistence, while the debt to asset ratio (DAR) does not have a significant effect on earnings persistence. Simultaneously, operating cash flow volatility, debt to asset ratio, and the size of accruals together have a significant effect on earnings persistence.
Analisis penjualan listrik prabayar dan pascabayar dalam meningkatkan laba pada PT PLN (Persero) Unit Pelayanan Pelanggan (UP3) Manado Gosal, Sharon Gloria; Pontoh, Winston; Kalalo, Meily Y. B.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.287

Abstract

Sales are activities carried out by sellers in selling goods and services with the hope of making a profit from these transactions. This research aims to analyze the sale of prepaid and postpaid electrical energy in increasing profits at PT PLN (Persero) Customer Service Unit (UP3) Manado. The type of research used is descriptive qualitative with quantitative data types. The research results show that sales of prepaid and postpaid electrical energy have not been able to increase profits at PT PLN (Persero) Manado Customer Service Unit (UP3), where net profit experienced a decrease in certain periods of the year due to high operational expenses. As a solution from the sales side, PT PLN (Persero) Manado Customer Service Unit (UP3) should start increasing profits by improving customer service such as providing attractive promos and increasing sales of prepaid electricity. Meanwhile, in terms of operational expenses, PT PLN (Persero) Manado Customer Service Unit (UP3) should focus more on controlling costs and operational efficiency to ensure that profits can grow along with increasing sales.
Kinerja keuangan sektor perbankan pada masa pandemi COVID-19 Runa, Yesika; Pontoh, Winston; Korompis, Claudia W.M.
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.316

Abstract

The WHO announced the discovery of the new strain of the virus at the end of December 2019. COVID-19's impact on the banking sector is undeniable. Ratio analysis is one of many analytical techniques that can be used to calculate bank financial performance. The aim of this research is to identify discrepancies in the financial performance of the banking sector, as measured by the CAMEL method, during the pandemic. This research uses a comparative study with a quantitative approach. The purposive sampling technique was used to collect the sample, and 20 banking company sectors were found to meet the sample selection criteria. This research uses two analytical tools: the Paired Sample T-Test and the Wilcoxon Signed Rank Test. The results of this research definitively show that there is no difference in CAR between 2020 and 2021, 2020 and 2022, and 2020 and 2023. It is clear that there is no difference in NPL between 2020 and 2021, 2020 and 2022. However, there is a difference in NPL between 2020 and 2023. There is a clear difference in ROE between 2020 and 2021, 2020 and 2022, as well as 2020 and 2023. It is clear that there is a difference in ROA between 2020 and 2021, 2020 and 2022, and 2020 and 2023. It is clear that there is no difference in LDR between 2020 and 2021, or between 2020 and 2023. However, there is a clear difference in LDR between 2020 and 2023.
Co-Authors Agus Toni Poputra, Agus Toni Akandji, Vidya Aleng, Chintia S Alting, Umilhair Andre Stevan Masihor, Andre Stevan Ardi Manuel Lomboan, Ardi Manuel Assa, Jeremiah Reinhart Azis, Taufiqurrahman Benawan, Erick Try Putra Boby Rantow Payu Claudia W.M. Korompis Cristofer Sumiok Dady, Fransher Damanik, Crysty Hanna Darmawan, Mizaco Ofayda Datu, Christian V. David P. E. Saerang David Paul Elia Saerang David Saerang, David Dwiki Rama Sbastian Fahri Eka Oktora Fona Budiarso Gerung, Ireyne Regina Gerungai, Natalia T. Gosal, Sharon Gloria Grace Nangoi Harijanto Sabijono Heince R.N Wokas Hendrik Gamaliel Hendro Tilaar Herman Karamoy Hullah, Abdurahman Rigel Humiang, Faisal I Gede Suwetja Imbang, Veronika Merlin Irvana Marina Kondoy, Irvana Marina Jantje J. Tinangon Jenny Morasa Jesella Lourina Makaluas, Jesella Lourina Jhon Fiesgrald Wungow, Jhon Fiesgrald Jullie J Sondakh Kadir, Mei I. S. Kakauhe, Anastasya Claudio Inri Kakunsi, Erica Kaparang, Griya Clara Kapojos, Peter Marshall Kiay, Dewi Sartika Korengkeng, Raymond R. Korompis, Claudia W. M. Kotambunan, Miranda Ellora Kussoy, Emerald Brilliant Lalenoh, Marsellino Alexander Latjandu, Lady Diana Lengkong, Angelina Elsy Lewa, Megawani Lidia Mawikere Linda Lambey, Linda Lintje Kalangi Liwe, Alther Gabriel Maikel Sanger Mangambe, Diony Jasinta Manuho, Jessica Jeniver Mararu, Gandi Maryam Mangantar Masdan, Susan Rabbany Meily Y. B. Kalalo, Meily Y. B. Mokoginta, Given Mokoginta, Novtania Nainggolan, Styven Farera Nangoi, Grace B Ningrum, Tiara Nofry, Sampoel Johanes Novi Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Nunu, Indrawati Ogi, Gratia Patricia Paat, Victoria Maria Palar, Royke Polii, Imanuel Ronaldo Angelo Popang, Andika Saputra Pratama, Enriko Haris Rachel Anly Marilyn Lingkanwene Wullur, Rachel Anly Marilyn Lingkanwene Rambing, Thalia Amelia Constantie Rantetadung, Romario Rantung, Allbrian J. W. Ratnasari, Cicillia Recky Vincent Oktaviano Wuysang, Recky Vincent Oktaviano Rerung, Elypaz Donald Rimbing, Sheron H.R. Robert Lambey Ronald I. Ottay Rudy J. Pusung Rumawas, Alda Gabriela Runa, Yesika Runturambi, Irene V. Sanger, Christin Lisa Sendow, Gloria Julianita Sherly Pinatik Siampa, Felixius Sifrid Pangemanan Sifrid s Pangemanan Sintje Rondonuwu, Sintje Soleman, Muhammad T. Speny Ria Manengkey, Speny Ria Sri Murni Steven Tangkuman Suak, Lidya A. Sudarwati, Nina Suleman, Andini Tirta Cricela Sumanti, Alva O. Sumendap, Steinly Sylvia Febriany Gerungan, Sylvia Febriany Tangeren, Rachel Tangkuman, Steven Josia Tanod, Sendi Tingginehe, Nurgita Tinuwo, Mararusli Treesje Runtu Ventje Ilat Waney, Mekson Warbung, Kasih Michelly Kesya