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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 Jurnal Ipteks Akuntansi Bagi Masyarakat Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
David P. E. Saerang
University of Sam Ratulangi Manado
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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ANALISIS PENERAPAN SISTEM DAN PROSEDUR PEMBERIAN KREDIT PEMILIKAN RUMAH (KPR) SUBSIDI PADA BANK TABUNGAN NEGARA CABANG MANADO Takalamingan, Hibatullah Fauzan; Saerang, David P. E.; Kalalo, Meily Y. B.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.22060.2018

Abstract

This study aims to find out how the System and Procedure of the Subsidy House Ownership Credit (KPR) in Manado Branch of PT. Bank Tabungan Negara. This type of research is descriptive with qualitative approach. The data collecting techniques done were interview, observation and documentation. The steps taken to analyze the acquired data were done in two phases, they were (1) analyzing how the System and Procedure of the Subsidy House Ownership Credit (KPR) in Mandao Branch of PT. Bank Tabungan Negara (BTN) is already good, and (2) analyzing whether the factors that cause bad credit in the House Ownership Credit (KPR) in Manado Branch of PT. Bank Tabungan Negara and how the settlement of bad credit is done by the Manado Branch of PT. Bank Tabungan Negara. The result of the research showed that the Subsidy House Ownership Credit (KPR) System and Procedure were good and was suitable with the standards applied by the government. Factors that cause bad credit in the House Ownership Credit (KPR) System and Procedure in Manado Branch of PT. Bank Tabungan Negara were ill debtors, the debtor has no job, the house is not standard, and the character of the debtor. The settlement effort is to collect and if it cannot be billed then a decision is taken by auction.Keywords: System and Procedure, the Subsidy House Ownership Credit, and Bad Credit
ANALISIS PENERAPAN AKUNTANSI LEASING ATAS PEROLEHAN ASET TETAP PADA PT. BANK SULUTGO KANTOR PUSAT Manginsela, Raynaldi; Saerang, David P. E.; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Leasing activities are an alternative financing to obtain fixed assets in supporting the operational activities of a company. PT. Bank SulutGo is a company engaged in financial services (banking) that chooses leasing as one of the ways to obtain fixed assets.This study aims to find out how the application of leasing accounting to the acquisition for fixed assets at PT. Bank SulutGo Head Office based on PSAK No. 30. The research method used is qualitative descriptive.The results of the research show that leasing transactions conducted by PT. Bank SulutGo is classified as a finance lease which at the end of the lease period there is a transfer of asset ownership to PT. Bank SulutGo. The application of leasing accounting to the acquisition for fixed assets at PT. Bank SulutGo has not been fully implemented under PSAK No. 30 concerning leasing accounting.Keywords: Accounting for Leases, PSAK No. 30, Fixed Assets
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM UPAYA PENGENDALIAN INTERNAL PADA PT. GEMILANG EMAS INDONESIA Langi, Brenda; Saerang, David P. E.; Gerungai, Natalia Y. T.
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.14.1.22324.2019

Abstract

Payroll and wages accounting information system are important in the enterprise systems that help in decision making and implementation of the payroll and wage employees. Internal control system is a system that protects wealth and enterprise accounting data. This study aims to determine how the payroll accounting information system and wage PT. Gemilang Emas Indonesia and whether the system supports the company's internal control efforts. Methods analysis used in this research is descriptive analysis. The results showed payroll accounting information system and wages in PT.  Gemilang Emas Indonesia does not yet support the internal control efforts. Still a lack of segregation of duties in the organizational structure and practices of healthy companies.
ANALISIS PERILAKU WAJIB PAJAK UMKM TERHADAP PELAKSANAAN PEMUNGUTAN PAJAK DENGAN MENGGUNAKAN SELF ASSESSMENT SYSTEM DI KOTA TOMOHON Putri, Trianita; Saerang, David P. E.; Budiarso, Novi S.
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.14.1.22321.2019

Abstract

The self assessment system is a tax collection system that gives trust to taxpayers to calculate, pay and self-report the amount of tax that should be owed based on applicable tax laws and regulations. This study aims to (1) know the implementation of the self assessment system in the city of Tomohon (2) to know the knowledge of tax (3) to know the implementation of tax obligations (4) to know the sensitivity and compliance with changes in taxation. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 taxpayer informants in Tomohon city who have met the criteria. The results of the study indicate that the implementation of the self assessment system in Tomohon City has not gone well due to lack of tax knowledge and counseling which is rarely held by the government (tax authorities).
EVALUASI PENERAPAN PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 PADA PT. BANK SYARIAH MANDIRI Senduk, Claudia Yunike; Saerang, David P. E.; Nangoi, Grace B.
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.14.1.22242.2019

Abstract

Income Tax Article 23 (PPh Article 23) is a tax imposed on income on capital, service delivery, or gifts and awards, other than those that have been deducted by PPh Article 21. The research was conducted at the Mandiri Syariah Bank Manado Branch which is one of PT. BSM in North Sulawesi. The purpose of this study was to analyze the application of deductions, deposits and reporting of PPh 23 to the Manado Branch of Islamic Banks. The method used is descriptive analysis, where observations and interviews are conducted directly with the company that is the object of research. The results of the research conducted, Bank Syariah Mandiri has carried out its tax obligations properly and in accordance with the rules of procedure for deduction, deposit, and reporting applicable tax regulations in PPh 23 of Law No. 36 Of 2008. However, Bank Syariah Mandiri must continue to follow the development of existing tax regulations to avoid errors in the process of calculating, deducting, depositing, and reporting Article 23 of Income Tax.
ANALISIS EFEKTIVITAS KINERJA DAN KONTRIBUSI RETRIBUSI PEMAKAIAN KEKAYAAN DAERAH TERHADAP PENDAPATAN ASLI DAERAH Manuputty, William J.; Saerang, David P. E.; Alexander, Stanly W.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Retribution is one of the income obtained by various services given or certain permits by the government and one of the agencies that process it is BPPRD, in the North Sulawesi Province BPPRD there is acceptance of many types of retribution one of which is regional wealth usage retribution. The purpose of the authors in this study is to find out the effectiveness of performance and the contribution of retribution on the use of regional wealth in PAD which is a regional development resource analyzed by qualitative methods. The results obtained through this research are able to determine the effectiveness of regional wealth retribution for the past five years is very good in its realization with an average percentage 91,9% with its contribution to local revenue at 0,17%.Keywords : retribution, local revenue, performance efectivity
IPTEKS PROSEDUR PEMBERIAN KREDIT KONSUMTIF DI PT. BANK SULUTGO CABANG PEMBANTU BAHU Supardi, Rendi Yehezkiel; Saerang, David P. E.
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.2.02.2018.21713

Abstract

Indonesia’s Banking Industry are quite important for the national economy growth nowadays. As an intermediary establishment between funders and creditors, banks hold a very important role in contributing to the continuation of the nation’s wheel of economic activities. PT. Bank SulutGo specifically of the Support Branch in Bahu, is one of the financial institutions that can provide financial assistance for and from the community whilst also channel it back to the community in the process of giving a feed backs. PT. Bank SulutGo has an important role in channeling funds in the form of loans, namely cunsomer loans. The purpose of this study is to analyze those previously mentioned procedures at PT. Bank SulutGo. Based on the results obtained, PT. Bank SulutGo by now has carried out of 7 stages of procedures namely filling of file submissions, file investigations, inteviews, credit decisions, signing of credit agreements/other agreements, credit realization and fund disbursement/withdrawal. Suggerstions given for PT. Bank SulutGo Support Branch in Bahu, is to auxiliary branches and take preventive actions and carry out ongoing actions against creditors.Keywords : Bank, Credit, Consumer Credit, Credit Procedure, Non Performing Loans
IPTEKS KETEPATWAKTUAN DAN KETERANDALAN PELAPORAN KEUANGAN DITINJAU DARI PENGENDALIAN INTERNAL PADA BADAN KEUANGAN DAERAH KOTA TOMOHON Langkedeng, Don Juan Jacobs; Saerang, David P. E.
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.2.02.2018.21832

Abstract

Accounting information systems and controls adequate internal can provide complete conclusions from a information conditions in the government to be used as accounting information for determine accuracy input data to output to be used government decision making. The research is entitled Effect of Technology Information and Understanding of Auditors on Internal Control of the Process Information System Audit (Survey on BKD Tomohon City). Purpose of research form knowing the effect of information technology on the information system audit process , m know the influence of the auditor's understanding of internal control over information system audit process and form know the influence of information technology, the auditor's management of internal control of the system audit process information on the Tomohon City Regional Finance Agency. Method research uses explanatory methods with data collection techniques through observation, questionnaire. Research results shows that information technology at the Agency Regional Finance of Tomohon City has a strong and significant to the audit process it information system. Technology information can help and facilitate the auditor in carrying out the system audit process information. The auditor's understanding of internal control of the Agency Regional Finance of Tomohon City has a moderate and significant relationship with the information system audit process. The information system audit process is running well and produce a good report if the auditor is capable understand the internal control system well, especially control internal with the presence of computerization. Information Technology and control internal has a strong and significant influence on the audit process information at the Regional Finance Agency of Tomohon City. Use of technology better information and auditor understanding of internal controllable to improve and facilitate the information system audit process. Information technology improvement auditor's assessment and assessment of internal controllable to improve the information system audit process even better. Decline information technology and understanding of capable internal controls reduce the efficiency and effectiveness of the information system audit process information.Keywords: Internal Informasion On The Timelty And Reability Of Financial Reporting
PENGARUH PARTISIPASI PEJABAT STRUKTURAL DALAM PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI, PROFESIONALISME DAN STRUKTUR ORGANISASI TERHADAP KINERJA MANAJERIAL KABUPATEN MINAHASA UTARA Maramis, Lidya A.; Saerang, David P. E.; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 1 (2016): Goodwill Vol. 7 No. 1 Juni 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i1.12737

Abstract

This study aims to determine the effect participation review structural budgetary hearts, and organizational commitment, professionalism, and organizational structure against the boarding costs managerial north minahasa regency. The role of government officials is very important because implementation wheels good governance And Services showed to the society takes with be effective, committed or responsibility, professional and cooperative hearts organizational structure of every government officials through regional work units (SKPD) from the head up subordinate.The population of this research are the 2rd, 3rd, and 4rd echelon of the structural officials on 32 SKPD governments north minahasa regency as many as 701. Samples using Proportional Stratified Random Sampling method , that is random sampling and proportional to the strata. Samples were taken at 10% of the population with a note that the samples taken can represent the population as a whole with a total of 70 respondents.Data analysis method used is multiple linear regression analysis, to test the validity and reliability, Classic assumption test, correlation coefficient, coefficient determination, and hypothesis testing (test f and t), to complete the overall analysis used the software Statistical Product and service Solutio (SPSS) version 20 .The results showed a partial that influence participation structural officers in budgeting significant effect on managerial performance of North Minahasa Regency , for the commitment the organization has no significant effect on the performance of managerial North Minahasa Regency, for professionalism significant effect on managerial performance of North Minahasa Regency, and to the organizational structure significant effect on managerial performance of North Minahasa Regency. And the simultaneous participation of structural officer (X1), organizational commitment (X2), professionalism (X3) and organizational structure (X4) is jointly affect managerial performance of North Minahasa Regency (Y).Keywords:       Participation structural officials in budgeting, organizational commitment, professionalism and organizational structure to managerial performance.
International Business Administration, Management Program Faculty of Economics and Business Tumilaar, Priskila O.; Saerang, David P. E.; Tumbuan, Willem J. F. A
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 1 (2020): JE VOL 8 NO 1 (2020)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1296.775 KB) | DOI: 10.35794/emba.v8i1.27781

Abstract

PT. Gudang Garam Tbk is one of the leading cigarette industries in Indonesia that was founded in 1958 in the city of Kediri, East Java. The aim of this research is to analyzing the marketing mix of PT. Gudang Garam Tbk by using Importance and Performance analysis. Marketing mix is a combination of factors that can be controlled by a company to influence people to purchase its products. Marketing Mix divided into 7P’s which are product, price, promotion, place, process, physical evidence. This research based on samples that are 100 respondents who consumed PT. Gudang Garam’s Product in Manado. This research is using Importance and Performance Analysis with IBM SPSS Statistic. The meeting point of Importance (Y) and Performance (X) of each attribute will determined where to place the attribute among 4 quadrants in IPA (Importance and Performance Analysis) matrix to know how well PT. Gudang Garam, Tbk in Manado deliver their performance on Marketing Mix. Based on this research, researcher found that PT. Gudang Garam Tbk overall not deliver good performance on marketing mix because there are eight attributes found in quadrant I which is consumer found extremely important but the company only give fair performance. Keywords: Marketing mix, importance and performance analysis 
Co-Authors Alhabsyi, Muhamad N Anastasia Cherry Sulu, Anastasia Cherry Arie, Fitty V. Azis, Junianty B Abd Bala, Gladys Mita Marthina Benawan, Erick Try Putra Boyoh, Jonathan Karlo Darius, Anjelika J. C. Daud, Indah Deftrianto, Leonardus I Made Dhullo Afandi Farlane S. Rumokoy Ferdinand J. Tumewu Ferdinand Tumewu Ferdinant Nuru Firginia Christien Lomban, Firginia Christien Fitty Valdi Arie, Fitty Valdi Gerungai, Gabriela G. V. Gerungai, Natalia Y. T. Gerungai, Natalia Y. Telly Grace B. Nangoi Gunawan, Emilia M. Heince R. N. Wokas Hendrik Gamaliel Hutadjulu, Rebecca R. P Immanuel Pasaribu Inggriani Elim James D. D. Massie, James D. D. Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Josep Palulungan Kaunang, Miranda . Korua, Bryan Yoshua Kumontoy, Nadiya P. Kutika, Reika Fichristika Langi, Brenda Langi, Lisa Tivani Langkedeng, Don Juan Jacobs Liando, Shella Lidya A. Maramis, Lidya A. Linda Lambey, Linda Lukas, Tania Christin Maabuat, Justisia Sulastri Majampoh, Ester Lita Juniani Makadao, Indri Malango, Dea Ananda Mamengko, Rosita Julianda Mandey, Maurenthia J. Manginsela, Raynaldi Manosoh, Hendrik Ch. Manuputty, William J. Maradesa, Djeini Maria Tielung Massie, Novela Irene Karly Maweru, Aurellia M. G. Meigi Fransiska Willem Meily Y. B. Kalalo, Meily Y. B. Memah, Natasya Grasilia Menajang, Tirsa Alicia Merinda H. Ch. Pandowo Mitzy, Mitzy Mongilala, Dave Moonik, Hanri Hendi Novi S. Budiarso, Novi S. Novi Swandari Budiarso Pala’langan, Eunike Intan Pamasi, Mira Sakke PANGERAPAN , Sonny Patulak, Angelina R. Pesik, Jessica A. P. Pinaria, Sebastian Yefta Polii, Imanuel R. A. Pricillia Makinggung Pungus, Jeaneta Sarah Pusung , Rudi J. Putra, Adjie M. Syah Putri, Trianita Ramadhani, Sri Kurnia Ramdani, Aisah Rantung, Allbrian J. W. Rawis, Gracela Ray Risiano Imanuel Laotongan, Ray Risiano Imanuel Rembet, Injilly Sefanya Karyn Robert Lambey Rombebunga, Frenly Rudy J. Pusung Rudy Pusung Rukundin, Mega Sabijono, Harijanto . Sadjiman, Vidya Putri Saerang, Regina T. Sahea, Gabriela R. Salim, George Bryan Savsavubun, Regina V. Senduk, Claudia Yunike Senduk, Monica Sendy J. Mewengkang, Sendy J. Sherly Pinatik Siahu, Laurensia Pelesia Sonny Pangerapan, Sonny Stanley W. Alexander, Stanley W. Stanly W. Alexander Steven J. Tangkuman Supardi, Rendi Yehezkiel Syermi S.E. Mintalangi Takalamingan, Hibatullah Fauzan Tasik, Hizkia H.D Tendean, Anggreini Brenda Tewu, Vanessa Violisari Therok, Francisca A. Thomas, Mario Y. Tjodi, Andi Maujung Treesje Runtu Tulangow, Margaritha J. Tumbuan, Willem J. F. A Tumilaar, Priskila O. Tunari, Yudha J. Turang, Reynaldo Valentino Victorina Z. Tirayoh Walean, Enjelia E. Waney, Cindy Kareima Wangke, Shinta J. C. Warongan , Jessy D. L. Wati, Ricky Katuuk Wijaya, Melinda Miranda Winston Pontoh Wongkar, Esther V. Wongkar, Valenia F.