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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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ANALYSIS THE FACTORS OF EMPLOYEE RESISTANCE ON ORGANIZATIONAL CHANGE AT LOTUS RESORT MOKUPA NORTH SULAWESI Moonik, Hanri Hendi; Saerang, David P. E.; Rumokoy, Farlane s.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 4 (2020): JE VOL 8 NO 4 (2020)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1026.236 KB) | DOI: 10.35794/emba.v8i4.31097

Abstract

Abstract: In an organization, a change is needed. An organization capable of facing change can be referred to as a developing organization. One of the obstacles in the organization is resistance to change. Resistance in an organization has a negative impact on running the changes, because with resistance attitudes, a person will reject changes and will not experience changes or progress in the organization. In this research, there are 20 variables that defined as factors that influence employee resistance at Lotus Resort. The analysis and discussion from this research there are 13 variables that correlated with the factor that already conducted. The findings from the factoring process there are 3 factors that influence employee resistance at Lotus Resort. First factor is Trust In Management with 9 independent variables (Fear Of Loss Of Job, Uncertainty, Leadership Style, Regulations By Government, Trust In Management, Rumors, Structural Inertia, Decision Making Process and Self Development). Second factor is The Ability Of The Change Agent with 4 independent variables (Time, Ability Of The Change Agent, Organizational Structure and Relationship With The Colleagues). Third factor is Poor Communication with 2 independent variables (Poor Communication and Capability Of Employees). Where the research shows that Trust In Management, Ability Of The Change Agent and Poor Communication are contributing factor in affecting the resistance. Keywords: Employee Resistance, Organizational Change, Confirmatory Factor Analysis.
PENERAPAN AKUNTANSI PAJAK PERTAMBAHAN NILAI PADA CV. KARYA WENANG MANADO Rawis, Gracela; Saerang, David P. E.; Lambey, Robert
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 (966.075 KB) | DOI: 10.35794/emba.v9i1.32169

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Pembangunan ekonomi memerlukan investasi dalam jumlah yang besar ,seperti yang kita ketahui bahwa pembangunan ekonomi tidak terlepas dari kebijakan dibidang perpajakan. Salah satu sumber penerimaan Negara yang digunakan untuk membiayai pengeluaran dan pembangunan nasional adalah pajak. Tujuan penelitian ini adalah utnuk megetahui bagaimana penerapan akuntansi pajak pertambahan nilai pada CV. Karya Wenang Manado. Penelitian ini menggunakan metode deskritif kualitatif dengan pendekatan studi kasus. Hasil penelitian ini menunjukan bahwa CV. Karya Wenang Manado melakukan pelaporan SPT Masa PPN dan pembayaranya sesuai dengan UU Perpajakn tapi dari segi waktu masih ada yang tidak tepat waktu, namun untuk pemungutan tarif PPN telah sesuai dengan Undang-Undang Perpajakan saat ini yaitu UU Perpajakan No.42 Tahun 2009. Kata Kunci: Penerapan, Akutansi Pajak Pertambahan Nilai, Peraturan Perpajakan..
ANALISIS EFEKTIVITAS DAN KONTRIBUSINYA PAJAK MINERAL BUKAN LOGAM DAN BATUAN BAGI PENERIMAAN PAJAK DAERAH DI KOTA TOMOHON Turang, Reynaldo Valentino; Saerang, David P. E.; Wokas, Heince R. N.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.485 KB) | DOI: 10.35794/emba.v9i3.35520

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Pajak Mineral Bukan Logam dan Batuan adalah salah satu pajak yang memberikan kontribusi pada pajak daerah di kota Tomohon. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas penerimaan Pajak Mineral Bukan Logam dan Batuan di Kota Tomohon untuk periode tahun 2016-2019 dan Untuk mengetahui kontribusi dari penerimaan pajak mineral bukan logam dan batuan di kota Tomohon untuk periode tahun 2016-2019. Metode pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Metode analisis data yang digunakan adalah kualitatif deskriptif. Hasil dari penelitian bahwa efektivitas pajak mineral bukan logam dan batuan di kota tomohon selama tahun periode 2016-2019 dari hasil penelitian yang dilakukan. Pada tahun 2016 presentase efektivitas sebesar 36,63% (tidak efektif). kemudian untuk tingkat efektivitasnya paling tinggi yaitu pada tahun 2017 dengan presentase efektivitas sebesar 61,17% (kurang efektif). Pada tahun 2018 dan 2019 yang mengalami penurunan, dimana pada tahun 2018 efektivitasnya hanya pada presentase 12,67% (tidak efektif) dan untuk tahun 2019 mengalami penurunan dengan efektivitasnya hanya pada presentasi 42,51% (tidak efektif). Rata-rata efektivitas sebesar 30,60% (tidak efektif). Kontribusi pajak mineral bukan logam dan batuan di kota tomohon selama tahun periode 2016-2019 dari hasil penelitian yang dilakukan dengan rata-rata sebesar 1,81% (sangat kurang).  Pada tahun 2016 sebesar 0,42% (sangat kurang). Pada tahun 2017 sebesar 0,38% (sangat kurang). Pada tahun 2018 sebesar 1,21% (sangat kurang). Pada tahun 2019 sebesar 7,03% (sangat kurang). Kata kunci: Pajak mineral bukan logam dan batuan, pajak daerah, efektivitas, kontribusi.
COMPARATIVE ANALYSIS OF SOCIAL MARKETING CAMPAIGN EFFECTIVENESS IN SOCIAL MEDIA BETWEEN MILLENNIAL AND GENERATION Z (CASE STUDY OF “DISIPLIN 3M” COVID-19 PREVENTION CAMPAIGN) Mongilala, Dave; Saerang, David P. E.; Tielung, Maria V. J.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.453 KB) | DOI: 10.35794/emba.v9i3.34825

Abstract

In December 2019, in Wuhan, China, a new virus named SARS-CoV-2 was found and created a disease later we know as COVID-19 diseases. This virus created a pandemic around the world included Indonesia. To change people's behavior and also aims to raise awareness of how dangerous the COVID-19 is, the Indonesian government released a campaign called “Disiplin 3M” to help to decrease or stop the transmittal cases of the COVID-19. In marketing, this study is known as Social Marketing where the output is to make people change their behavior following the stated output of the advertised campaign. The purpose of this study aims to discover if there significant differences in Social Marketing Campaign Effectiveness between Millennial and Generation Z on Social Media for the case of the “Disiplin 3M” Campaign, especially in Manado city. This research is quantitative research that uses the AIDA Model (Attention, Interest, Desire, and Action) as the measurement of the effectiveness of the advertised campaign. While to know about the differences between the two generation behaviors towards the campaign, this research uses Mann Whitney U-Test as the analytical tool. The result shows that there is a significant difference where Generation Z has bigger means than the Millennial generation towards the Social Marketing Campaign Effectiveness. To maximize the effectiveness of the campaign, the social marketer should know who their target audiences are and their characteristics to provide good content that carries a good and clear message for the audiences to be easily adapted correctly. Keywords: social marketing, campaign effectiveness, AIDA, covid-19, millennial, generation z.
PENERAPAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA MANAJERIAL PADA PT TASPEN (PERSERO) CABANG MANADO Darius, Anjelika J. C.; Saerang, David P. E.; Pangerapan, Sonny
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.056 KB) | DOI: 10.35794/emba.v9i3.35056

Abstract

Keberhasilan sebuah perusahaan dalam menjalankan usahanya dapat di lihat dari penilaian atau pengukuran kinerja. Metode Balanced Scorecard merupakan suatu alat ukur kinerja yang di dalamnya memuat tentang empat perspektif yakni perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pertumbuhan dan pembelajaran yang dapat membantu perusahaan untuk mencapai target perusahaan. Penelitian ini bertujuan untuk mengetahui bagaimana kinerja perusahaan berdasarkan empat perspektif yaitu keuangan, pelanggan, proses bisnis internal serta pertumbuhan dan pembelajaran. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Hasil dari penelitian ini adalah (1) perspektif keuangan yaitu ROA dan ROE menunjukkan kinerja keuangan yang belum baik; (2) perspektif pelanggan yaitu dalam retensi pelanggan mendapat angka yang baik; (3) perspektif proses bisnis internal yaitu inovasi perusahaan menunjukkan kinerja yang baik; (4) perspektif pertumbuhan dan pembelajaran menunjukkan peningkatan produktvitas karyawan yang baik. Kata kunci: balanced scorecard, kinerja, pengukuran kinerja.
THE FACTORS THAT CAUSE PRODUCT DEFECT ON MOFFEE COFFEE STORE MANADO Putra, Adjie M. Syah; Saerang, David P. E.; Tumewu, Ferdinand J.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 2 (2021): JE VOL 9 NO 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.414 KB) | DOI: 10.35794/emba.v9i2.34308

Abstract

The purpose of this research is to analyze factors that cause product defection on the product making processes at Moffee Coffee Store were the factors that contribute to the defection of the product need to categorize based on the affection of the factors in order to understand the real problem of product defection. This research conducting a qualitative approach with descriptive analyses. Therefore, this research designing the methodological processes of research with Fishbone diagram that can elaborate factors that caused product defection with quantification value to determined affection causes of the product defection and through the results of the interview this research conducting further interviews for the better conclusions with Pareto analysis. The findings indicate the factors that affect product defection are Man Power, Method, Management, and Machine. The most significant factor of defection at Moffee Coffee Store products is material stock errors, that is why Moffee Coffee Store needs to replace them with lower quality ingredients or eliminate one ingredient even if it is not following operational standards. The results of the Pareto analysis show the different and more in-depth details related to the dominant factors that cause product defect at the Moffee Coffee Store as human resource factors, especially on the durability of their employees work. The use of qualitative methods in this research is sufficient to limit researchers to use other statistical analytical tools because of different types of data that cannot be quantified and not conducting surveying to customers to collect their opinions about the factors that they think can be the root of the problem of product defection on the Moffee Coffee Store.Keywords: Product defection, Moffee Coffee Store, Fishbone, Pareto analysis
RESORT DEVELOPMENT IN FACING TREND AND TECHNOLOGICAL CHANGES Sahea, Gabriela R.; Saerang, David P. E.; Pandowo, Merinda H.C.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.457 KB) | DOI: 10.35794/emba.v9i3.35021

Abstract

Resort and Hotel is biggest tourism industry business in Manado. Resort and Hotel as a whole is always evolving because of the trends within this industry. Industry In the current situation. This business needs to do well and take advantage of the very rapid developments in the world. Not only do they have to compete with each other but they also have to survive in order to keep their business on the never ending trend and technological developments that occur in the world, especially in Manado. This research aims to obtain a more comprehensive understanding of where these determinants influence the development of a resort, whether a major impact on human lifestyle such as attitude or not. This research uses qualitative methods and multiple linear regression analysis as a tool to analyze the data that has been collected. The results of this study indicate that the independent variables, namely Trend and Technology, simultaneously influence a resort. There are several solutions offered to these problems such as business incubators and the use of technology such as internet platforms and e-commerce from leading companies can be one of the main ways for a business to survive. Keyword: trend, technological, development
KEPEMILIKAN MANAJERIAL, NILAI PERUSAHAAN, KEBIJAKAN HUTANG TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Makadao, Indri; Saerang, David P. E.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36416

Abstract

This study aims to determine the effect of managerial ownership (X1), firm value (X2), and debt policy (X3) on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange. This study uses quantitative research in the form of financial ratio data derived from annual and published financial reports for the period 2014 to 2018. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange amount 163 companies with 36 samples selected using the purposive sampling method and a total of 180 observations. Hypothesis testing is done by using the multiple linear regression method. The results show that (1) managerial ownership has no significant effect on dividend policy; (2) firm value has a significant positive effect on dividend policy; (3) debt policy has a significant negative effect on dividend policy.
THE INFLUENCE OF LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE AT CENTURY SUPERMARKET TOMOHON Gerungai, Gabriela G. V.; Saerang, David P. E.; Gunawan, Emilia M.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 4 (2021): JE. Vol 9 No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.523 KB) | DOI: 10.35794/emba.v9i4.36589

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Leaders are expected to use a leadership style, communication skills, and their knowledge of interpersonal and team dynamics to create an appropriate quality of work life for their employee in the workplace. A leadership style is a combination of a leader’s attitude, expertise, character, and values that is exhibited in the leader’s behavior. Employee performance is an important factor that contributes to improve the outcomes, behavior and traits of the employees. It helps to improve the productivity of the organization. Employee performance includes executing defined duties, meeting deadlines, employee competency, and effectiveness and efficiency in doing work. The aim of this study is to know the influence of leadership style on employee’s performance at Century Supermarket Tomohon. This research used simple linear regression analysis with sample of 30 employees. The result shows leadership style has a significant influence on employee’s performance at Century Supermarket Tomohon. It have a good influence on employees performance, which makes them able to work effectively and efficiently, able to complete the assigned task, and understand the tasks assigned by the company. Central Supermarket Tomohon should always treat their employee’s the same as today. It’s improved the employee’s performance which is important for the company performance.  Keywords: leadership style, employee performance
ANALISIS SISTEM PENGENDALIAN INTERN PROSEDUR UANG PERSEDIAAN (UP) DI KOMISI PEMILIHAN UMUM PROVINSI SULAWESI UTARA Azis, Junianty B Abd; Saerang, David P. E.; Afandi, Dhullo
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.11 KB) | DOI: 10.35794/emba.v9i3.35081

Abstract

terjadinya penyalahgunaan dan penyelewengan. Penelitian ini bertujuan untuk menganalisis dan menguji kesesuaian prosedur Uang Persediaan (UP) di Komisi Pemilihan Umum Provinsi Sulawesi Utara dengan Peraturan Menteri Keuangan No.190/PMK.05/2012 tentang Tata Cara Pembayaran Dalam Rangka Pelaksanaan Anggaran Pendapatan dan Belanja Negara dan Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah (SPIP). Metode analisis yang digunakan dalam penelitian ini yaitu metode deskriptif yang dimulai dengan pengumpulan data yang akan dianalisis kemudian ditarik sebuah kesimpulan dan jenis penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian yang diperoleh bahwa Prosedur Uang Persediaan (UP) di Komisi Pemilihan Umum Provinsi Sulawesi Utara disesuaikan dengan Peraturan Menteri Keuangan No.190/PMK.05/2012 dan Peraturan Pemerintah Nomor 60 Tahun 2008 telah dilakukan dengan baik.Kata Kunci: analisis, pengendalian intern, prosedur
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.