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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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THE ANALYSIS OF CONSUMER PURCHASE INTENTION TOWARDS COSMETIC PRODUCTS BASED ON PRODUCT ORIGIN Sulu, Anastasia Cherry; Saerang, David P. E.; Massie, James D. D.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 2: JE Vol.4 No.2 (2016) Hal. 266-394
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.26 KB) | DOI: 10.35794/emba.4.2.2016.13044

Abstract

In this modern era, the use of cosmetic products has become the things that are important starting from infancy to old age. Then consumers offered with so many different kinds of cosmetic products, which come from different brands. In order to have, beautiful skin, healthy hair and good-looking appearance. The objectives of this research are to identify which country–of–origin people prefer the most for cosmetic products and to identify which criterion is the most influential in selecting cosmetic products. To accomplished the objectives, data were collected in Manado through questionnaire. This quantitative descriptive research was using Analytical Hierarchy Process. Sample size is 60 women who have intention to buy cosmetic products. As the result of this research, the United States cosmetic products is the most preferred country–of–origin by the consumer since United States always has the biggest score, followed by South Korea and Indonesia. Based on overall result, price is the most preferred among six criteria for selecting cosmetic products followed consecutively by brand, promotion, quality, packaging and the last is availability. This research suggests, South Korea and Indonesia need to improve the performance considering the criteria that have been analyzed. Then among the criteria, price has important role so retailers and producers have to pay more attention toward this factor. Keywords: consumer purchase intention, country–of–origin, analytical hierarchy process
ANALISIS SISTEM PENGENDALIAN INTERNAL PIUTANG USAHA PADA PT. BANK SULUTGO KCP RANOTANA Tjodi, Andi Maujung; Saerang, David P. E.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE. VOL 5 NO 2. (2017). HAL 847
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.347 KB) | DOI: 10.35794/emba.v5i2.16002

Abstract

ABSTRAK: Penyaluran kredit oleh PT. Bank SulutGo KCP Ranotana baik itu kredit produktif maupun kredit konsumtif merupakan sumber pendapatan yang besar yang didapat oleh bank. Pemberian kredit menyebabkan bank tidak menerima kas secara langsung tetapi menimbulkan piutang usaha yang besar. Pengelolaan piutang usaha yang baik akan menghasilkan keuntungan bagi bank dan aktiva perusahaan dapat dilindungi. Mengingat kredit merupakan aktiva lancar bank maka diperlukan sebuah sistem pengendalian internal atas piutang usaha, hal ini supaya bank terhindar dari risiko kerugian akibat piutang tak tertagih dan prosedur pemberian kredit dapat berjalan dengan baik. PT. Bank SulutGo KCP Ranotana menerapkan suatu sistem pengendalian atas piutang yang di tuangkan dalam standar operasional perusahan kepada masing-masing seksi yang berkaitan dengan kredit. Tujuan penelitian ini adalah untuk menganalisis sistem pengendalian internal piutang usaha pada PT. Bank SulutGo KCP Ranotana dan apakah sesuai dengan prinsip-prinsip COSO. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Pengelohan dan analisis data dilakukan dengan menggunakan data kualitatif dan analisis deskriptif. Berdasarkan analisis sistem pengendalian internal atas piutang usaha pada PT. Bank SulutGo KCP Ranotana diperolah bahwa sistem pengendalian internal atas piutang usaha telah berjalan dengan baik. Manajemen perusahaan telah menerapkan konsep dasar dan prinsip-prinsip pengendalian internal menurut COSO (Committe Of Sponsoring Organizations). Kata kunci: sistem pengendalian internal, piutang usaha.
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK HOTEL DAN RESTORAN PADA HOTEL WHIZ PRIME MANADO Senduk, Monica; Saerang, David P. E.; Morasa, Jenny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.1.27851.2020

Abstract

As the development of tourism industry in Manado City, make a potential impact for the hotel industry in Manado City. Thus we must pay more attention to the tax treatment in the hospitality business, both in its application and calculation. The purpose of this study was to find out the application of hotel tax accounting at Whiz Prime Hotel Manado. This type of research is descriptive. Data obtained through field observations, interviews and library research. Data were then analyzed using qualitative descriptive analysis methods. The results showed that the calculation and deduction of local taxes on Whiz Prime Hotel Manado already refers to existing tax regulations. Hotel tax calculation in every transaction is done at the end of every month by Whiz Prime Hotel. Although the application and calculation have been implemented according to the existing regulations, but there are still those who do not understand what supporting services are in hotel taxes. For this reason, Whiz Prime Hotel is expected to maintain existing performance and improve understanding and application, so that services and human resources can be better.
THE EFFECT OF JOB STRESS, WORK ENVIRONMENT AND WORKLOAD ON EMPLOYEE TURNOVER INTENTION (CASE STUDY AT PT. WIKA REALTY MANADO) Tulangow, Margaritha J.; Saerang, David P. E.; Rumokoy, Farlane S.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 1 (2018): JE VOL 6 NO 1 (2018)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (943.743 KB) | DOI: 10.35794/emba.v6i1.19270

Abstract

Turnover phenomenon is the last option for employees in company when they find the working conditions are no longer suitable as expected. However, most of the turnover brought an adverse influence on the organization, both in terms of cost and in loss of time and chance to take advantage of opportunities. If the turnover occurs in a company, ompany will lose a number of employees and should replace them with the new ones. Some negative affect such as uninterested to the job, a lack of concern for the organization, or a loss of responsibility can occur. It may cause a decrease in job satisfaction of employees and this condition will certainly lead to job stress. Present study is focused to analyis the effect of among Job Stress, Work Environment and Workload on Employee Turnover Intention. This research used quantitaitve method. The sample of this research is all of the employee in PT. Wika Realty Manado consist of 56 employees. This research used probability sampling and the date filled by the questionaire. The result of this research shows that there is a significant effect of Job Stress, work environment and workload on employee turnover intention. PT. Wika Realty must pay attention and manage well amount of job that they give to their workers. Keywords: turnover intention, job stress, work environment, workload
ANALISIS TREN PENDAPATAN ASLI DAERAH PEMERINTAH KOTA MANADO Pesik, Jessica A. P.; Saerang, David P. E.; Manosoh, Hendrik Ch.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 3 (2020): JE VOL 8 NO 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1234.75 KB) | DOI: 10.35794/emba.v8i3.29538

Abstract

Regional independence in the implementation of regional autonomy and fiscal decentralization is an issue faced by every Regional Government, because regional needs (fiscal need) that are not balanced with fiscal capacity (fiscal capacity) will lead to fiscal gap (fiscal gap). Local Government is demanded to be able to increase PAD without violating norms by optimizing the existing potential. The main indicator of the progress of a region is through the economic growth of the region. This is illustrated from the economic growth rate of Manado City to be one of the regions that has experienced a significant increase in PAD and economic growth. The purpose of this study is to analyze the contribution of local taxes and regional levies on local own-source revenues, the effectiveness of PAD and the degree of fiscal decentralization in Manado City in 2012-2018 and trends during 2019-2025. The method of data analysis used in this study is the method used in this study is research by combining two forms of research namely qualitative research and quantitative research. The results of the study that the trend of the contribution of local taxes and levies on local revenue tends to decrease while the effectiveness trend and the degree of fiscal decentralization has increased. Keywords: Trend, Contribution, Effectiveness, Degree of Fiscal Decentralization, PAD,
EVALUASI PELAKSANAAN SISTEM DAN PROSEDUR PENGELUARAN KAS UANG PERSEDIAAN PADA KANTOR PELAYANAN PERIJINAN TERPADU PROVINSI SULAWESI UTARA Kaunang, Miranda .; Saerang, David P. E.; Sabijono, Harijanto .
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE. VOL 5 NO 2 (2017) HAL.1060 -1192
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.807 KB) | DOI: 10.35794/emba.v5i2.16087

Abstract

Abstrak: Sistem akuntansi pengeluaran kas adalah serangkaian proses mulai dari pencatatan, penggolongan dan peringkasan transaksi dan/atau kejadian keuangan serta  pelaporan keuangan dalam rangka pertanggungjawaban pelaksanaan APBD. Prosedur adalah serangkaian langkah/kegiatan klerikal yang tersusun secara sistematis berdasarkan urutan-urutan yang terperinci dan harus diikuti untuk dapat menyelesaikan suatu permasalahan. Uang Persediaan (UP) adalah sejumlah uang tunai yang disediakan untuk belanja operasional sehari-hari dari SKPD yaitu untuk belanja barang dan jasa. Tujuannya untuk mengetahui sistem dan prosedur pengeluaran kas khususnya pada uang persediaan sudah sesuai dan efektif menurut SE.900/316/BAKD tentang Pedoman Sistem dan Prosedur Penatausahaan dan Akuntansi, Pelaporan dan Pertanggungjawaban Keuangan serta berpedoman pada Peraturan Pemerintah No.71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Metode analisis adalah deskriptif. Hasil penelitian sudah efektif dan sesuai dengan SE.900/316/BAKD yang mencakup fungsi yang terkait, dokumen yang digunakan, laporan yang dilhasilkan dan uraian teknis prosedur pengeluaran kas serta telah berpedoman dengan Peraturan Pemerintah No.71 Tahun 2010 tentang SAP.Kata kunci : Sistem dan prosedur, pengeluaran kas, uang persediaan, evaluasi
ANALYZING CUSTOMER SATISFACTION OF WASTE BANK IN MANADO Tunari, Yudha J.; Saerang, David P. E.; Tumewu, Ferdinand J.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 3 (2020): JE VOL 8 NO 3 (2020)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1001.478 KB) | DOI: 10.35794/emba.v8i3.29872

Abstract

One of the problems faced by urban managers throughout Indonesia especially in Manado city is waste management. Data from the Manado City Environment Agency even records that the volume of waste in Manado city has reached 828,812 cubic meters, or has continued to increase significantly since 2012. The waste bank is a campaign for handling waste by buying back waste in terms of deposit Factors that are considered important and that have not provided satisfaction must be improved and factors that are considered important and that have provided satisfactory services must be maintained. The performance and services of the waste bank to customers need to be assessed through customer satisfaction. This study aims to find out whether Responsiveness, Availability, Hospitality, Atmosphere simultaneously and partially affect Customer Satisfaction. This research uses a Quantitative method with Multiple Linear Regression. The Population in this research refers to waste Bank Customer in Manado and the number of samples is 70 respondents. The result showed that every variable simultaneously and partially does not affect customer satisfaction. The researcher suggests waste banks have to pay attention to customer satisfaction with improving Responsiveness, Availability, Hospitality, Atmosphere. Keyword: service quality, responsiveness, availability, hospitality, atmosphere, customer satisfaction
THE IMPACT OF EXTRINSIC AND INTRINSIC MOTIVATIONAL FACTORS TO STUDENT PERFORMANCE Patulak, Angelina R.; Saerang, David P. E.; Pandowo, Merinda H. C.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 1 (2021): JE VOL 9 NO 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (750.363 KB) | DOI: 10.35794/emba.v9i1.32923

Abstract

Human resources as one of the resources that exist in an organization plays an important role in the success of achieving the goals of the organization. A good quality of human resources can be seen from their development while studying. Motivation as a driver to meet aspects in producing good quality human resources by increasing student performance. Motivation have two factors which are external motivation that driven from outside such as peer acceptance, power motivation, fear of failure and authority expectations and internal motivation that driven within such as the need for achievement and to mastery goals. The purpose of this research is to determine the impact of Extrinsic and Intrinsic Motivational Factors To Student Performance. This research was classified as a quantitative research using Multiple Linear Regression method to testing the hypothesis of this research. The sampling techniques of this research was simple random sampling and use questionnaire to get the data with the sample size of 100 respondents. This research shows that partially and simultaneously Extrinsic and Intrinsic Motivational Factors have an impact to Student Performance with the result of fcount 24.550 larger than ftable and tcount of all variable larger than ttable. Keywords: Student Performance, Extrinsic Motivation, Intrinsic Motivation
ANALISIS PENGUKURAN KINERJA KEUANGAN PEMERINTAH PROVINSI SULAWESI UTARA BERDASARKAN KONSEP VALUE FOR MONEY Polii, Imanuel R. A.; Saerang, David P. E.; Tangkuman, Steven J.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 4 (2020): JE VOL 8 NO 4 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (975.041 KB) | DOI: 10.35794/emba.v8i4.31072

Abstract

Abstrak: Pengukuran kinerja keuangan sangat penting untuk menilai akuntabilitas pemerintah daerah dalam melakukan pengelolaan keuangan daerah. Tujuan dari penelitian ini yaitu untuk mengukur kinerja keuangan Pemerintah Provinsi Sulawesi Utara berdasarkan konsep value for money yaitu dilihat dari segi ekonomi, efisiensi, dan efektivitas. Metode analisis yang digunakan dalam penelitian ini berupa deskriptif kualitatif dalam bentuk studi kasus untuk mengukur kinerja keuangan Pemerintah Provinsi Sulawesi Utara. Hasil penelitian menggunakan rasio ekonomi menunjukkan bahwa kinerja keuangan Pemerintah Provinsi Sulawesi Utara tahun 2015-2017 sudah ekonomis, karena menghasilkan rasio lebih dari 100%. Rasio efisiensi menunjukkan kinerja keuangan dinilai efisien, karena hasil perhitungan rasio yang diperoleh berada diantara 90% sampai 99%. Rasio efektivitas menunjukkan kinerja keuangan yang dikategorikan cukup efektif, karena hasil perhitungan rasio yang diperoleh berada diantara 85% sampai 99%. Kata Kunci: Pengukuran, kinerja keuangan, value for money.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. WAHANA WIRAWAN MANADO-NISSAN DATSUN MARTADINATA Pala’langan, Eunike Intan; Saerang, David P. E.; Gamaliel, Hendrik
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 4 (2020): JE VOL 8 NO 4 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (939.066 KB) | DOI: 10.35794/emba.v8i4.31095

Abstract

Abstrak: Penjualan merupakan salah satu aspek yang penting di dalam perusahaan karena penjualan merupakan salah satu kegiatan dan sumber utama bagi perusahaan. Sistem informasi akuntansi diperlukan untuk melakukan kegiatan pengawasan terhadap aktivitas penjualan. Penelitian ini bertujuan untuk: (1) mengetahui praktek sistem pengendalian internal di PT. Wahana Wirawan Manado terkait penjualan tunai untuk kegiatan penjualan kendaraan, service, dan penjualan sparepart, (2) mengetahui apa yang melatarbelakangi adanya praktek perangkapan fungsi pada kegiatan penjualan tunai di PT. Wahana Wirawan Manado, (3) mengetahui dampak dari praktek perangkapan fungsi tersebut bagi PT. Wahana Wirawan Manado. Metode analisis yang digunakan dalam penelitian skripsi ini adalah metode deskriptif yang tujuannya setiap data yang dikumpulkan dianalisis kemudian ditarik kesimpulan dan jenis penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian yang diperoleh yaitu sistem informasi akuntansi penjualan tunai untuk kegiatan penjualan kendaraan, service, dan penjualan sparepart yang diterapkan oleh PT. Wahana Wirawan Manado sudah menggunakan sistem komputerisasi dengan baik. Namun dalam prakteknya ada yang kurang sesuai dengan teori dikarenakan adanya perangkapan fungsi pada penjualan sparepart yang dilakukan oleh satu orang namun hal tersebut tidak menghambat jalannya kinerja perusahaan. Kata kunci: analisis, sistem, informasi, akuntansi, penjualan
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 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.