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All Journal Journal of Accounting and Investment JIA (Jurnal Ilmiah Akuntansi) Organum: Jurnal Saintifik Manajemen dan Akuntansi Tasharruf: Journal Economics and Business of Islam Solusi: Jurnal Kajian Ekonomi dan Bisnis International Journal of Applied Business and International Management Journal of International Conference Proceedings Jurnal Akuntansi Manado (JAIM) E-JURNAL AKUNTANSI
Hisky Ryan Kawulur
Universitas Negeri Manado
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Kinerja Pelayanan Akademik Di Fakultas Ekonomi Universitas Negeri Manado Dengan Model Balanced Scorecard Hisky Ryan Kawulur
Tasharruf: Journal Economics and Business of Islam Vol 2, No 1 (2017): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v2i1.582

Abstract

Balanced score card interpretes he importance of the main stakeholders including owners, customers and employees. The term balance reflects effort to capture both financial and non financial measurements emphasizing cause and effect indicators, long term goals of the company external and internal perspectives as well as subjectives quantitative and qualitative goals. The application of BSC in university so far, increase accountability to develop strategies, control existing opportunity and increase operational effort. The faculty of economy of the State university of Manado is one of the faculties with commitments to increase quality of academic services from both staff and teachers for students satisfaction. With this commitment the measurement of academic ethics is a must. This research aims to measure students satisfaction degrees on academic service at the faculty of economy of the state university of Manado by using balance Score card consisting of customers perspective, internal business, and development and learning towards quality service achievement. Keywords: Balance Score Card, Ethics Measurement, Academic Service
Analysis of Bankruptcy Prediction by Altman Z-Score Modification (Study at PT BPR Primaesa Sejahtera Kota Manado) Desi Utami; Hisky Ryan Kawulur
International Journal of Applied Business and International Management 2020: IJABIM STUDENTS EDITION, AUGUST 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.671 KB) | DOI: 10.32535/ijabim.v0i0.871

Abstract

This study aims to determine the prediction of bankruptcy at PT BPR Primaesa Sejahtera Manado using the Altman Z-Score Modification model with the formula Z = 6.56 X1 + 3.26 X2 + 6.72 X3 + 1.05 X4, with a benchmark value of Z-Score grouped into three categories, including, bankrupt (Z
The Relationship Between Budget Participation and Managerial Performance: The Role of Moderator Variables Interaction Johny Manaroinsong; Tinneke E.M. Sumual; Hisky R. Kawulur
Journal of International Conference Proceedings (JICP) Vol 1, No 2 (2018): Proceedings of the 2nd International Conference of Project Management (ICPM) Gor
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.693 KB) | DOI: 10.32535/jicp.v1i2.261

Abstract

The purpose of this research is to find out the effect of budget participation on managerial performance which is moderated by leadership style, obedience pressure and budget goal commitment. This research utilises the design of the influence among moderating variables. Data collection techniques utilised questionnaires which were circulated to leaders and civil servants who participated in budgeting for the 19 agencies /authorities and offices in Manado City totaling 173 respondents. Data were analyzed by Moderated Regression Analysis test. The findings of the study exhibited that the effect of budget participation on managerial performance becomes stronger through leadership styles, obedience pressure and budget goal commitment. Keywords: Budget participation, managerial performance, leadership style, obedience pressure, budget goal commitment
Business Competitiveness of Small Medium Enterprise in Pandemic Era Covid-19 (Case Study on Souvenir Business in the Special Economic Area of Tourism Likupang, North Sulawesi Province, Indonesia) Arie Frits Kawulur; Noula Mawitjere; Hisky Kawulur
Journal of International Conference Proceedings (JICP) Vol 4, No 1 (2021): Proceedings of the 9th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i1.1138

Abstract

This study aims to describe the small medium enterprises that grow and exist in "Likupang" Tourism Special Economic Zone, North Sulawesi Province, Indonesia, especially for micro and small businesses in the souvenir business sector, focusing on the factors of utilizing appropriate technology, online/offline marketing and human capital. This research uses qualitative design with case study method by digging up in-depth information and data on business environment during the Covid-19 pandemic since 2020 until now. The results show that there are micro and small businesses that use appropriate technology in making souvenirs, the findings are still limited to technology tools for forming souvenir products, another result showed the innovation in product design is still lacking, employees only imitate common things and did not create products typical to Likupang area. In terms of marketing strategies, it was found that the Covid-19 pandemic hit the tourism industry, including souvenir businesses badly. This made souvenir business owners apply marketing strategies by selling products at sites as well as offering products through social media. Another finding from human capital factor, there are still business owners and employees who do not have entrepreneur mindset, even though in terms of product-making skills, they are classified as skilled craftsmen.
Perceived Usefulness, Perceived Ease of Use, Facilitating Condition, Social Influence, and Personal Innovativeness of Accounting Students Cloud Computing Adoption Kholilah Kholilah; Hisky Ryan Kawulur; Imam Subekti
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 2 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i2.257

Abstract

This study aims to test the influence of perceived usefulness, perceived ease of use, facilitating condition, social influence, and personal innovativeness in cloud computing adoption. This research is important because of the high demands of understanding student technology which can be started by adopting cloud computing in learning. Students can use cloud computing to share information, assignments, and work that can be accessed with various devices. This research was conducted on students at two state universities in Indonesia. The study used SEM in the analysis process. This research was conducted on students at two state universities in Indonesia. The results of questionnaire to 126 students indicate that the intention to use the cloud is determined by the perceived ease of use and facilitating condition. Three other variables used, perceived usefulness, social influence, and personal innovativeness were not shown to have an effect on cloud computing adoption intentions. The implication of this research is continuous research related to the use of information systems in learning.
PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TERHADAP PERSINTENSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2016-2019 Jesinta Miralda Noralita Maleong; Jaqueline Tangkau; Hisky Kawulur
Jurnal Akuntansi Manado (JAIM) Volume 2. Nomor 1. April 2021
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.851 KB) | DOI: 10.53682/jaim.v2i1.866

Abstract

ABSTRAK Persistensi laba ialah laba pada periode sekarang yang bisa dijadikan parameter untuk laba mendatang yang dapat dilihat dari perubahan laba setiap tahun. Riset ini dilaksanakan dengan tujuan guna mendapatkan bukti empiris terkait pengaruh book tax differences dan tingkat hutang terhadap persistensi laba pada entitas manufaktur yang tercatat di Bursa Efek Indonesia masa 2016-2019. Variabel book tax differences diproksikan dengan variabel perbedaan permanen dan perbedaan temporer. Riset ini menggunakan metode penelitian kuantitatif. Teknik purposive sampling dipakai untuk menentukan sampel dalam riset ini, maka  didapat 64 sampel dari 16 perusahaan. Metode analisis yang dipakai dalam riset ini ialah regresi data panel dengan memakai peranti lunak eviews 10. Hasil riset menemukan bahwa  variabel perbedaan permanen dan tingkat hutang tidak berpengaruh pada persistensi laba, sedangkan variabel perbedaan temporer berpengaruh pada persistensi laba. ketiga variabel mempunyai pengaruh secara serempak pada persistensi laba sebesar 9.78%. Kata kunci: permanen, temporer, tingkat hutang, persistensi. ABSTRACT Profit persistence is the profit in the current period that can be a parameter for potential gains which can be seen from next year by the improvements in earnings. The purpose of this research was to obtain empirical evidence concerning the effect of book-tax differences and debt levels on the persistence of earnings in manufacturing entities listed on the Indonesian Stock Exchange for the period 2016-2019. The variable for book-tax differences is proxied by the variable for permanent difference and the temporary difference. This research used quantitative research methods. In this study, the purposeful sampling technique used to determine the sample and then obtained 64 samples from 16 firms. Panel data regression using Eviews 10 software is the analytical method used in this research. The results show that the permanent difference variable and the sum of the loan have no impact on earnings persistence, while the immediate difference variable does not affect earnings persistence. The three factors have a 9.78 percent simultaneous effect on earnings persistence. Keywords: permanent, temporary, debt levels, persistence.  
Analisis Arus Kas Dalam Menilai Kinerja Keuangan Pada PT. Mutiara Multi Finance: Pada PT. Mutiara Multi Finance Olivia Thalia Pandaleke; Tinneke Evie Meggy; Hisky Kawulur
Jurnal Akuntansi Manado (JAIM) Volume 3. Nomor 1. April 2022
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.55 KB) | DOI: 10.53682/jaim.v3i1.1183

Abstract

Abstrak Adapun tujuan dari penelitian yang dilakukan oleh peneliti adalah Untuk mengetahui perkembangan arus kas bersih PT. Mutiara Multi Finance dan Untuk mengetahui kinerja keuangan PT. Mutiara Multi Finance. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kuantitatif. Teknik dalam menganalisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif yang digunakan dengan cara mengumpulkan data laporan arus kas pada PT. Mutiara Multi Finance yang meliputi arus kas dari aktivitas operasi, arus kas dari aktivitas investasi dan arus kas dari aktivitas pendanaan. Hasil penelitian menunjukkan angka yang rendah, namun angka rasio semakin meningkat pada akhir tahun penelitian. Meningkatkan kas perusahaan sangatlah penting bagi PT. Mutiara Multi Finance. Terlebih pada aktivitas operasi yang merupakan aktivitas utama kas perusahaan agar kedepannya kinerja keuangan perusahaan akan semakin membaik.    
Analisis Persepsi Pegawai Tentang Penerapan Sistem Perbendaharaan Dan Anggaran Negara Pada Pencairan Dana Anggaran Pendapatan Dan Belanja Negara Andrea Renyaan; Hisky Kawulur
Jurnal Akuntansi Manado (JAIM) Volume 3. Nomor 2. Agustus 2022
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.52 KB) | DOI: 10.53682/jaim.v3i2.2910

Abstract

Pelayanan Perbendaharaan Negara adalah kuasa Bendahara Umum Negara yang mempunyai kewenangan dalam pelaksanaan APBN. Tujuan dari penelitian ini untuk menggambarkan bagaimana prosedur pencairan dana, bagaimana penerapan Sistem Perbendaharaan dan Anggaran Negara (SPAN) pada pencairan dana APBN, dan faktor-faktor yang menghambat dalam penerapan SPAN Tual menurut persepsi pegawai. Penelitian ini menggunakan metode kualitatif. Pengumpulan data dari penelitian ini dilakukan melalui tahap observasi, dokumentasi dan wawancara bersama narasumber terkait dengan fokus penelitian. Hasil penelitian menunjukkan: Prosedur pencairan dana dengan penerapan SPAN yang dilakukan dari pengajuan Surat Perintah Membayar hingga penerbitan Surat Perintah Pencairan Dana sudah sesuai dengan PMK No.178 tahun 2018 tentang Tata cara Pembayaran dalam Rangka pelaksanaan APBN dan SOP No. 287 Tahun 2015 tentang standar prosedur operasi dalam rangka pencairan dana pada KPPN. Faktor penghambat dalam penerapan Sistem Perbendaharaan Negara yaitu: Kurangnya jumlah karyawan atau SDM juga jaringan internet yang memadai.
Analisis Koreksi Fiskal Pada Laporan Keuangan Fiskal BPR Paraloba Tondano Sisilia Kellah; Hisky Kawulur
Jurnal Akuntansi Manado (JAIM) Volume 3. Nomor 3. Desember 2022
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.395 KB) | DOI: 10.53682/jaim.vi.3262

Abstract

Penelitian ini bertujuan untuk mengetahui, menganalisis bagaimana penerapan koreksi fiskal terhadap laporan keuangan komersial pada BPR ParoLaba Tondano dan apa yang menyebabkan terjadinya  perbedaan antara laporan yang dihasilkan laporan komersil dan laporan fiskal serta pos apa  yang dikoreksi. Metode penelitian kualitatif merupakan suatu metode dengan menganalisis fenomena diobjek penelitian dengan teknik pengumpulan data berupa wawancara dan observasi, dengan teknik analisis data berupa reduksi dan display data. Hasil penelitian ini menunjukan bahwa adanya kesalahan dalam perusahaan mengkoreksi pos tersebut, sehingga menimbulkan adanya biaya pajak terutang yang mengalami peningkatan, ini menunjukan bahwa untuk melakukan koreksi, perusahaan belum melakukan sesuai  undang-undang No.36 tahun 2008. Adapun pos  menurut pajak dikoreksi tapi tidak dikoreksi yaitu beban gaji, beban tunjangan rumah, THR, BPJS kesehatan dan ketenagakerjaan, beban sewa. Dengan beban pajak yaitu pph terutang Rp.1.034.048.678 dan pph pasal 25 yang harus dibayar sendiri Rp.643.760.888, pph pasal 25/29 yang masih harus disetor Rp.390.287.790.  
Kerangka Keberlanjutan di Perguruan Tinggi: Sebuah Agenda Untuk Riset Yang Akan Datang Hisky Ryan Kawulur
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7425

Abstract

Isu keberlanjutan telah menjadi perhatian baik untuk organisasi profit maupun non-profit seperti universitas. Penelitian ini bertujuan untuk memetakan dan memberikan arah penelitan selanjutnya terkait dengan topik kerangka keberlanjutan di Perguruan Tinggi. Reviu literatur dari artikel yang termasuk top ten sitasi dan mengkaji empat tema seperti isu umum, metode, kerangka acuan dan dimensi dilakukan dalam penelitian ini. Peneliti mendapati: pertama isu umum tentang keberlanjutan di pendidikan tinggi masih dalam tahap pembangunan indikator, kedua metode yang sering digunakan untuk membangun kerangka adalah kualitatif, ketiga Global Reporting Initiative (GRI) merupakan kerangka dasar yang paling banyak diacu dan terakhir telah banyak peneliti memodifikasi dimensi keberlanjutan sesuai dengan konteks perguruan tinggi mereka. Penelitian ini berkontribusi pada literatur keberlanjutan dengan merangkum tema-tema umum berkaitan dengan isu tersebut
Co-Authors Andrea Renyaan Arie Frits Kawulur Arum Prastiwi Demar Kala Desi Utami Imam Subekti Jaqueline E.M Tangkau Jesinta Miralda Noralita Maleong Johny Manaroinsong Kala, Demar Kholilah Kholilah Kosasih, Diah Mawitjere, Noula Meidy Santje Selvy Kantohe Noula Mawitjere Olivia Thalia Pandaleke Sari Atmini Sisilia Kellah Tinneke Evie Meggy Tinneke Evie Meggy Sumual