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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 JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)

David P.E Saerang

University of Sam Ratulangi Manado

Author-ID : 367903

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 52 Documents Claim Missing Document

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THE ANALYSIS OF SERVICE QUALITY AND CUSTOMER SATISFACTION ON BEAUTY CLINIC CARE (THE CASE STUDY OF MIRACLE AESTHETIC CLINIC IN MANADO) Tambingon, Lisa L.; Saerang, David P.E
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 1 (2019): JE VOL 7 NO 1 (2019)
Publisher : Universitas Sam Ratulangi

Abstract : The fast growth of beauty clinic happens everywhere so it is brought The Researcher to research the problem, can beauty clinic give satisfaction for the customer through the service quality of the clinic. Beauty and women are two things are interrelated. The emergence beautiful construction that it has a white face, clean, and free of acne is an incentive for beauty clinics to provide services or beauty services. To know the relation between Service Quality and Customer Satisfaction on Miracle aesthetic clinic in Manado. The result is the service quality of Miracle Aesthetic Clinic Manado brought satisfaction to the customers because the informants of this study agreed that the employees also always deliver best feedback to their customers about the improvement of the beautification of their skin. For the clinic, this study recommends to maintain the availability of product like face cream because the number of customers are not equal with the number of products available. The general facility such as the availability of water in the toilet should be well maintained because this facility is important to complete comprehensive service quality.Keywords: service quality, customer satisfaction, beauty clinic careÂ

THE VALUE CHAIN ANALYSIS OF COFFEE PRODUCTION AT PT. FORTUNA INTI ALAM Bachmid, Feety F.; Saerang, David P.E; Pandowo, Merinda Ch.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 1 (2019): JE VOL 7 NO 1 (2019)
Publisher : Universitas Sam Ratulangi

Abstract: Value-chain business activities are divided into primary activities and secondary activities. And from those activities, companies build a competitive strategy for improving product or services. This research aims to analyze the value chain in a coffee factory. The purpose of this study is to analyze the implementation of the value chain in the coffee factory at PT. Fortuna Inti Alam. This research uses qualitative research that explores theories from several journals, articles, books and previous research. So, the type of this research is descriptive research and it describes or explains the two categories of the value chain inside. The result of this thesis regarding of PT. Fortuna Inti Alam is found the lack in several activities inside the company. From primary activities are the marketing & sales, inbound logistics and service. While in Support activities are the technology development and HRM. But in the other way technology development is also have an advantage and following with the rest of several activities inside. The recommendation for the company is about improving several activities that still lack and need an improvement to maximize companyâ€™s performanceÂ Keyword: value chain analysis, factory, support activity, primary activityÂ

THE EFFECTIVENESS OF ISO 9001:2008 AT POLITEKNIK KESEHATAN MANADO Cindy, Tuju Angel; Saerang, David P.E; Pandowo, Merinda .
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 1 (2018): JE VOL 6 NO 1 (2018)
Publisher : Universitas Sam Ratulangi

Abstract :Products and services are the result of activities or processes that transform inputs into outputs and the quality of products and services is directly related to the quality of the process that produces them. The purpose of this study is to analyze how Politeknik Kesehatan Kemenkes Manado implements ISO 9001:2008 standard in order to meet the academic, professional and societyâ€™s expectations. ISO is an international standard that gives requirements for an organization related to its quality management system which focuses on meeting customer expectation and delivering customer satisfaction. In order to get the data needed for this study, the study uses data collection tools such as observation, interview and literature analysis. From primary and secondary data. The results of this study show that the implementation of Â ISO 9001:2008 in Politeknik Kesehatan Kemenkes Manado is successful and meets the standards of ISO 9001:2008, Some supporting facilities and infrastructures as well as the educational service and process are qualified according to the standard.Â Keywords : ISO 9001:2008, Customer expectation

A QUALITATIVE APPROACH ON THE RELATIONSHIP BETWEEN WORKFORCE DIVERSITY, JOB SATISFACTION, AND EMPLOYEEE PERFORMANCE AT KPP PRATAMA MANADO Kusumawati, Windy .; Saerang, David P.E; Pandowo, Merinda .
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 1 (2018): JE VOL 6 NO 1 (2018)
Publisher : Universitas Sam Ratulangi

Â Abstract: Humans are always actives role in all activities inside the organization. The purpose of the company will be impossible to achieve without active participation. KPP Pratama is the one of the cAompany yang has many employees from various regions in Indonesia, which is KPP Pratama Manado rich in the characteristics of each employee. The research aims to examine analyze the influence of workforce diversity, job satisfaction, and employee performance at KPP Pratama Manado. Data was collected through the interview individually. This research utilizes a qualitative approach to examine and explore in-depth interview on their experiences and opinion. As the final result of the research, shows that workforce diversity, job satisfaction and employee performance have a positive influence. Can be seen from the following factors there are age, culture, education background, religion, gender, pay, supervisor, co-worker, the work itself, planning, and developing which makes employee comfortable and give good performance to company. The organization should pay more attention to the division of employee in each department so that the gap of age and performance in each department could be managed accordingly, so as to minimize the problems that exist within the organization.Keywords: human resource management, workforce diversity, job satisfaction, employee performance

THE EFFECT OF WORKLOAD AND WORK ENVIRONMENT ON JOB BURNOUT (Case Study at Eye Hospital Sulawesi Utara) Dondokambey, Zaneta Devina Viona; Saerang, David P.E; Pandowo, Merinda Ch.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 4 (2018): JE VOL 6 NO 4 (2018)
Publisher : Universitas Sam Ratulangi

Abstract: Job burnout is a high risk for all organizations in terms of employee well-being, business and productivity. Workload and work environment are considered as two of the organizational factors that can influence job burnout in healthcare workers. Â This study aims to examine the effect of workload and work environment on job burnout. This research is causal type of research with quantitative approach.. The primary data gathered in form of questionnaire that consists of 30 item of questions representing the indicators by using likert-scale. The investigated population in this study is the employee of Eye Hospital Sulawesi Utara while, the sample size are 87 respondents. Data analysis used Multiple Linear Regression by SPSS 23 statistical software. Data collected are valid and reliable. The findings reveal that the value of the coefficient determination test is 78.5 percent. Moreover, the results show that the workload and work environment variables simultaneously influence job burnout, workload has a partial effect on job burnout, whereas work environment has no partial effect on job burnout. This study suggests that decision makers in this hospital should avoid giving extra workload or unnecessary tasks and consider giving more incentive to ensure employee well-being.Â Â Keywords: workload, work environment, job burnout

ANALYZING EMPLOYEE COMMITMENT TO EMPLOYMENT SERVICE PROVIDER COMPANY (CASE STUDY OF PT. INTRIAS MANDIRI SEJATI IN MANADO) Tirajoh, Kenny Monica; Saerang, David P.E; Rumokoy, Farlane S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 4 (2018): JE VOL 6 NO 4 (2018)
Publisher : Universitas Sam Ratulangi

Abstract: Organizations have realized that performance of their employees determines the success of the organization. It is including of how the workers act in the organization or manage their behavior. Organizational behavior can help people to investigate the impact that individuals, groups, and structures have on behavior within the organization in order to improve the effectiveness of the organization. It is important for managers to know how to get the best of their workersâ€™ performance through employee commitment. The research aims to analyse commitment of the employees to employment service provider company PT. Intrias Mandiri Sejati as outsourcing employees supplied to business partners. This research is a qualitative research using case study method based on primary data from an in-depth interview of 11 informants as the sample who were chosen by using purposive and snowball sampling technique. This result that was concluded from the three dimensions of employee commitment based on employee mind-set: affective commitment, continuance commitment, and normative commitment, shows that the employees are in a good commitment to provider company and business partners. This study suggest the company to maintain its level of attentiveness regarding employee commitment, because commitment is a determinant of the employee performance in the company.Keywords: employee commitment, affective commitment, continuance commitment, normative commitment, employment service provider company.Â

ANALISIS PERSEPSI ATAS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEINGINAN SESEORANG MENJADI WHISTLEBLOWER (STUDI KASUS PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SAM RATULANGI) Poluakan, Marselino Jeheskiel; Saerang, David P.E; Lambey, Robert .
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE VOL 5 NO 2 (2017) HAL 2597
Publisher : FEB Universitas Sam Ratulangi Manado

Dalam dunia bisnis banyak kasus yang terjadi karena kesalahan seorang auditor, auditor yang seharusnya memberikan laporan keuangan yang valid kadang kala menyimpang dari kode etik atau standar audit seorang auditor, sehinggah memberikan laporan keuangan yang tidak valid, Dalam kasus seperti ini perilaku seorang auditor haruslah ditinjau kembali, dalam penelitian ini penulis mencoba meneliti mahasiswa akuntansi yang merupakan calon auditor masa depan, penelitian ini akan membahas tentang persepsi mahasiswa akuntansi untuk menjadiseorang Whistleblower, Â sekaligus untuk melihat apakah ketika masih menempuh pendidikan, seorang mahasiswa akuntansi betul-betul sudah menguasai mata kuliah audit dan praktek audit yang merupakan dasar untuk membentuk karakter sorang auditor. Penulis meneliti apakah peran mahasiswa sebagai Agent of Change, Social Control, Iron Stock, mempengaruhi persepsi mahasiswa untuk menjadi seorang Whistleblower. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Yang menjadi objek penelitian adalah mahasiswa aktif yang sudah mempelajari mata kuliah audit yang ada di Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi, dan dari hasil penelitian peran mahasiswa sebagai Agent of Change,Social Control, Iron Stock, mempengaruhi mahasiswa untuk menjadi seorang Whistleblower.Kata Kunci : Whistleblowing, Persepsi, Mahasiswa,Â Auditing

THE ANALYSIS OF WOMANâ€™S CREDIBILITY AS A LEADER CASE STUDY AT THE REPRESENTATIVE OFFICE OF OMBUDSMAN IN NORTH SULAWESI Melinda, Warokka .; Saerang, David P.E
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 4 (2018): JE VOL 6 NO 4 (2018)
Publisher : FEB Universitas Sam Ratulangi Manado

Abstract: Leaders become important figures in the institution. A leader is not relying on the title that he or she has, who he or she is, from where he or she comes from, even the gender man or woman. Yet, some facts argue that women are still under-represented in terms of leadership. To be an effective leader, she or he needs to be credible. There are three aspects of credibility which are trustworthiness, expertise, and inspiration. The research aims to analyse womanâ€™s credibility as a leader in Representative Office of Ombudsman in North Sulawesi.Â This study uses descriptive qualitative research.Â Â The data gathered in this research are primary data and secondary data such as interviews andÂ documentations. The validity and reliability of data in this researchÂ are testsÂ through triangulation test andÂ there are 14 informants as the sampleÂ which isÂ the entire employee in Representative Office of Ombudsman in North Sulawesi. The result of this research shows that all the informants perceive that woman leader in this institution is credible and reflects from her leadership all the informants are agree that women leaders could be credible leader. To be a good leader, woman has to build credibility.Â Keywords: woman leader, credibility

THE PERCEPTUAL MAPPING OF NOTEBOOK BRANDS OF YOUNG PEOPLE IN MANADO Tampinongkol, Devid Christian; Saerang, David P.E; Tumewu, Ferdinand J.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE. VOL. 5 NO 2 (2017) HAL. 2099
Publisher : Universitas Sam Ratulangi

Abstract: Most products and services have many physical and intangible attributes with varied characteristics for a would-be purchaser. For example, toothpaste is not merely "a tooth cleaning product". Rather, for a consumer, it is a bundle of objective and subjective characteristics like taste, mouth freshener, decay protection, bad breath, price, and so on. The marketer's task is the difficult one of deciding how many attributes to build into the product, how much quality to include in each attribute, and how to put the attributes together to gain a competitive advantage. This is notable that key attributes vary by market segment and therefore the marketing effort must change accordingly. This research is designed to have a clearer image and deeper understanding about perceptual maps and the effect of brand attributes to the perception of the customers. The method used in this research is the quantitative research methodology which will provide a deep insight about perceptual maps. In the findings, there is a significant value between the variables of indicators with the brands meaning that they are strongly related.Â Keywords: perceptual mapping, consumer, perception

PENGARUH SUKU BUNGA KREDIT, KUALITAS AKTIVA PRODUKTIF, DAN NON PERFORMING LOAN TERHADAP PERTUMBUHAN LABA (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia) Noya, Vini E.M; Saerang, David P.E; Rondonuwu, Sintje
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE VOL. 5 No. 2 (2017) HAL. 363 - 486
Publisher : Universitas Sam Ratulangi

Abstrak: Perbankan merupakan salah satu lembaga keuangan yang bergerak dibidang keuangan untuk menghimpun dana dan menyalurkan dana. Perbankan juga menjadi salah satu lembaga yang berkaitan dengan pembangunan ekonomi dalam meningkatkan kesejahteraan masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh suku bunga kredit, kualitas aktiva produktif, dan non performing loan terhadap pertumbuhan laba pada perusahaan perbankan di Bursa Efek Indonesia selama tahun 2011-2015. Populasi sebanyak 42 bank dan sampel yang digunakan 8 bank. Metode penelitian asosiatif dengan teknik analisis regresi linear berganda dengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa secara parsial suku bunga kredit dan kualitas aktiva produktif berpengaruh positif dan signifikan terhadap pertumbuhan laba, non performing loan berpengaruh negatif dan signifikan terhadap pertumbuhan laba. Perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dapat lebih meningkatkan kinerja keuangan dalam penetapan suku bunga kredit, dalam meningkatkan aktiva produktif, dan menurunkan tingkat non performing loan untuk dapat meningkatkan laba perusahaan dari tahun ke tahun.Â Kata kunci: suku bunga kredit, kualitas aktiva produktif, non performing loan, pertumbuhan laba.

Co-Authors Anneke Wangkar Bachmid, Feety F. BANEA, AGNES EYNE Barri, Hillary Gabriella Bogar, Jostanlie De Son Cecilia, Angelin . Christianto, Kakomore D. Cindy, Tuju Angel Dhullo Afandi Djibran, Hanifah . Dondokambey, Zaneta Devina Viona Ering, Windy Fieska Farlane S. Rumokoy Ferdinand J Tumewu Ferdinand J. Tumewu Frederik G. Worang, Frederik G. Gerungan, Henri Golose, Virginia Rebecka Harijanto Sabijono Hendra N. Tawas Hendrik Gamaliel Jessy D.L Warongan, Jessy D.L Johan R. Tumiwa, Johan R. Kalangi, Nicky Sigar Karinda, Farlansa Y. Kusumawati, Windy . Lebo, Theresia C. Lestari, Syevira Andirani Lidia Mawikere Lontoh, Nathania . Lutam, Alin Michael Manengkey, Cheryl . Mangindaan, Carlo . Mangindaan, Frenly . Maria Tielung Melinda, Warokka . Merinda H. Ch. Pandowo Mirana, Sengkey Michelle Monintja, Billy Theofany Nani, Siti Sakina Noya, Vini E.M Oley, Roen F. Paoki, Esther Patricia Poluakan, Marselino Jeheskiel Poluan, Christian H. S. Primasatya, Arya Munawir Pusung, Brando Nofdi Qisthyna, Eva . Raap, Gabriel Michele Margaretha Robert Lambey Rudy J. Pusung Sabijono, Kahana . Sambouw, Pamela Felita Sifrid S. Pangemanan Sintje Rondonuwu, Sintje Sri Murni Stanley W. Alexander, Stanley W. Suoth, Jonathan G. Taliwuna, Meiky T. Tambajong, Clinton Franklin Tambingon, Lisa L. Tampinongkol, Devid Christian Tasik, Hizkia . Tasik, Hizkia H.D Telenggen, Repinus . Tenda, Vinny Vennesya Theodorus Vincent Rau Tielung, Maria . Timmy Supit Tirajoh, Kenny Monica Tirayoh, Victorina . Tiwa, Evan Maxentia Togubu, Siti Faya Ila Tulung, Maria V.J Tumewu, Ferdinand . Tumiwa, Johan . Ventje Ilat Victor P.K Lengkong Victorina Z. Tirayoh Wawointana, Willliam Juan WUA, HESTI WIRA MEILAN Yumikesari, Syafitri .

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