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

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THE INFLUENCE OF CONSUMPTION VALUE ON CHOOSING SMARTPHONES AMONG COLLEGE STUDENT IN MANADO Supit, Timmy; Saerang, David P.E; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 1330 - 1442
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.273 KB) | DOI: 10.35794/emba.2.3.2014.5851

Abstract

Smartphones are the common mobile phone as we know, also a new kind of technology that have a capability equal as computer to do every day job. Values from using smartphones influence college student to choose which smartphones to use as the best choice and the right tools to use. The purpose of this study to analyze influence of consumption value on choosing smartphones among college student in Manado. Where the independent variables are conditional value, functional value, emotional value, and epistemic value influence the consumer choice as the dependent variable. This research aim college student use smart phones in Manado. This study has been conducted through literature study as well as questionnaire administered survey. The research method associate with multiple regression analysis method with 100 respondent of different age groups, income and occupation have been consider for the survey. The collected data were analyzed to comply with the objectives and also to draw conclusions. Conditional value influence college student to choose smartphones especially  phone itself. Most of college student choose Iphone because its simplicity in extent, features that are used, and nature. Consequently, in general, the researcher believes that analysis of the demographic characteristics can explain the research findings of the influential factors and the ones insignificant to the decision making process.  From this research are most of the consumers choose  the smart phone based on conditional value concluded that consumption values do influence consumer choice within the college student that uses smart phone in Manado. Keywords: consumption values, consumer behavior, consumer choice
SELECTING ONLINE SHOP RETAILER OF YOUNG CONSUMERS IN MANADO WITH ANALYTIC HIERARCHY PROCESS ANALYSIS Mirana, Sengkey Michelle; Saerang, David P.E; Tumewu, Ferdinand .
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 2 (2018): JE VOL 6 NO 2 (2018)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1003.694 KB) | DOI: 10.35794/emba.v6i2.20031

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Abstract: Young people have been the majority shoppers online nowadays and thus this study to determine the most preferable online shop retailer for young consumers and to identify the criteria that influence consumer in selecting online shop retailer in Manado. The number of sample is 30 respondents of young consumers. This research used quantitative method. The method used in this research is Analytic Hierarchy Process (AHP). Analytic Hierarchy Process (AHP) is a method used to process results and paired options between. Decision-making issues with AHP are generally composed into criteria, and alternative options. In this research, AHP is used to compare each online shop retailer which are Lazada, Tokopedia, and Bukalapak. The result shows that Lazada is the most preferred online shop retailer by the young consumers, followed by Tokopedia, and Bukalapak. Further, the criteria with the highest influence on consumers in selecting online shop retailer is website design. Online shop in Manado, particularly in the online retail, could use the result as a guideline to help marketers design campaigns that speak to the fundamental concerns and desires of their targeted consumers such as website design, transaction security, time saving and shopping convenience.Keywords: analytic hierarchy process, consumer preference, online shop retail, website design 
THE IMPACT OF FINANCIAL RATIOS ON PRICE TO BOOK VALUE (PBV) IN AUTOMOTIVE AND COMPONENT SUB SECTOR LISTED IN IDX WITHIN 2007-2016 PERIODS Lebo, Theresia C.; Saerang, David P.E; Tasik, Hizkia H.D
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 3 (2017): JE VOL 5 NO 3 (2017) HAL 3180
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.526 KB) | DOI: 10.35794/emba.v5i3.17463

Abstract

Abstract: An automotive industry has an important role in boosting Indonesia's economic growth. Every company has an expectation to sustainably operate, but there are financial risks that may interupt the operation. Therefore the automotive and component industries need an assessment of financial performance as a description of the financial condition. If the financial performance is good then the firm value will be good. One indicator that affects the firm value is price to book value (PBV). PBV can be used to indicate about the stock value. The purpose of this research is to determine the impact of financial ratios on the price to book value (PBV). For this purpose the study, use the data of 12 companies listed in IDX from 2007-2016 periods and a panel data regression with random effect model. Based on results, there are a positive relationships among ROA, current ratio and debt to asset ratio, and the price to book value. In addition, the effect of ROA on price to book value is significant. While the current asset and debts to asset ratio have no significant effect on price to book value.Keywords: roa, current ratio, debt to asset ratio, price to book value, panel data regression
ANALYZING THE INFLUENCE OF MOTIVATIONAL FACTORS AS ANTECEDENT VARIABLE ON STUDENTS ENTREPRENEURIAL INTENTION (CASE STUDY ON FACULTY OF ECONOMICS AND BUSINESS STUDENTS SAM RATULANGI UNIVERSITY) Djibran, Hanifah .; Saerang, David P.E; Tumiwa, Johan .
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 2 (2018): JE VOL 6 NO 2 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1042.276 KB) | DOI: 10.35794/emba.v6i2.19872

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Abstract : Entrepreneurship development in the last few years has indeed become an issue of economic institutions ranging from regional, national and even international. There are several motivations for people who would like to reach what they want to achieve. Some of the people say they want to become entrepreneurs because they can make money on their own and set their own rules. This study aims to test the influence of motivational factors as antecedent variables on student’s entrepreneurial intention. Three motivational factors are obtained in this research which are Tolerance for Risk, Need for Achievement, and Self-efficacy. These factors were adapted to explore on student’s perceptions toward entrepreneurial intention, the survey information collected from 100 students of Faculty of Economics and Business Sam Ratulangi University, and the sample used in this research is the students in 6th (student who have already studied entrepreneurship). The results indicate that students have high motivation for involving the tolerance for risk, need for achievement, and self-efficacy conversely influences directly positively and significantly to entrepreneurial intention. For University, should concern about this issues because it has the closest relationship with students life.Keywords: motivational factors, tolerance for risk, need for achievement, self-efficacy, entrepreneurial intention.
THE EFFECT OF WORK DISCIPLINE AND TEAM WORK ON EMPLOYEE PERFORMANCE (CASE STUDY AT PT. BAHASA TECHNOLOGY SOLUTIONS) Paoki, Esther Patricia; Saerang, David P.E; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE VOL 5 NO 2 (2017) HAL 2385
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (995.588 KB) | DOI: 10.35794/emba.v5i2.16640

Abstract

Abstract: Human resource is a critical factor that affects the performance of the employees. Without employees an organization or a company can not run their mission and also vision. To improve the employee performance in an organization, they should enforce discipline of the employees and also team work. This research aims to analyze the effect of work discipline and team work on employee performance at PT. Bahasa Technology Solutions. The type of this research is a quantitative research. Multiple Regression Analysis was used in this research. The population observed all the employees at PT. Bahasa Technology Solutions, so the sample of this research is the same as the population, which are 30 respondents. This research result shows that the independent variable work discipline has no significant effect on employee performance and team work has significant effect on employee performance. Keywords: Work Discipline, Team Work, Employee Performance, Multiple Linear Regression 
PENGARUH PAJAK DAN KEPEMILIKAN ASING TERHADAP PENERAPAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013-2015 Tiwa, Evan Maxentia; Saerang, David P.E; Tirayoh, Victorina .
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE VOL 5 NO 2 (2017) HAL 2597
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (986.468 KB) | DOI: 10.35794/emba.5.2.2017.17105

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Abstrak:Transfer pricing yang digunakan perusahaan dalam rangka menghindari pembayaran pajak oleh perusahaan multinasional menimbulkan masalah bagi otoritas pajak dalam usahanya memaksimalkan penerimaan dari sektor pajak yang merupakan sumber APBN. Penelitian ini bertujuan untuk membuktikan dan menganalisis pengaruh pajak dan kepemilikan asing terhadap penerapan transfer pricing di lingkungan perusahaan multinasional yang bergerak dibidang manufaktur. Populasi dalam penelitian ini berjumlah 141 perusahaan sektor manufaktur dan dengan menggunakan metode purposive sampling melalui kriteria-kriteria yang telah ditentukan, diperoleh 27 perusahaan sampel. Data yang digunakan adalah data sekunder yaitu arsip laporan keuangan tahunan perusahaan untuk periode pelaporan tahun 2013-2015 yang diperoleh dari website BEI. Metode anaisis yang digunakan dalam penelitian ini adalah regresi linear berganda dengan hasil regresi yang menggambarkan bahwa variabel pajak berpengaruh positif secara signifikan terhadap penerapan transfer pricing, sedangkan variabel kepemilikan asing tidak berpengaruh positif secara tidak signifikan terhadap penerapan transfer pricing. Dengan memantapkan peraturan perpajakan dan meminimalisir celah yang terdapat dalam peraturan yang brerlaku yang sering dimanfaatkan oleh perusahaan multinasional, otoritas perpajakan dapat meminimalisir penghindaran pajak yang dilakukan melalui penerapan transfer pricing. Penelitian selanjutnya dapat menambahkan variabel lain terkait transfer pricig serta menggunakan perusahaan pada sektor lainnya agar dapat memberi hasil yang lebih luas mengenai penerapan transfer pricng. Kata Kunci : pajak, kepemilikan asing, transfer pricing 
PENGARUH PENGUMUMAN DIVIDEN TUNAI TERHADAP HARGA SAHAM SEBELUM DAN SESUDAH EX DIVIDEND DATE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2017 Nani, Siti Sakina; Saerang, David P.E; Alexander, Stanley W.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.02 KB) | DOI: 10.35794/emba.v7i3.23714

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Abstrak : Salah satu aksi korporasi yang dilakukan perusahaan berupa pengumuman pembagian dividen. Pengumuman pembagian dividen acapkali dianggap sebagai sentimen positif bagi pelaku pasar karena perusahaan akan membagikan sejumlah keutungannya kepada para pemegang saham. Tujuan penelitian ini adalah mengetahui perbedaan harga saham sebelum dan sesudah ex-dividend date pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Saham perusahaan kemudian dibagi dalam dua kelompok yaitu kelompok dividen meningkat dan kelompok dividen menurun. Metode pengambilan sampel yaitu dengan metode purposive sampling. Sampel penelitian ini sebanyak 33 perusahaan manufaktur yang terdaftar di BEI. Alat analisis yang digunakan yaitu paired sample t-test dengan periode pengamatan 7 hari sebelum ex dividend date dan 7 hari setelah ex dividen date. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan harga saham sebelum dan sesudah ex dividend date terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, ditunjukkan dari angka signifikansi perhitungan abnormal return average menggunakan paired sample t test yaitu 0.727 secara keseluruhan dan angka signifikansi 0.573 untuk dividen meningkat serta 0.69 untuk dividen menurun yang masing masing menujukkan angka lebih dari 0.05. Investor sebaiknya tidak terburu-buru dalam pengambilan keputusan investasi, perlu adanya analisis ataupun research terlebih dahulu terhadap perusahaan yang akan dijadikan sasaran investasi. Kata kunci: dividen, ex dividend date, harga saham.
DETERMINANTS OF EMPLOYEE RETENTION AT SINTESA PENINSULA HOTEL MANADO Tambajong, Clinton Franklin; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.425 KB) | DOI: 10.35794/emba.v6i1.19046

Abstract

Abstract : In every company there will always be employees who run the company, therefore companies are trying to retain employees to stay in a longer period of time. The aim of this research is to identify the determinants of employee retention at Sintesa Peninsula Hotel Manado. This research is quantitative type of research which uses primary data obtained through questionnaire and uses Confirmatory Factor Analysis (CFA) as the analytical tool. The population of this research are 145 employees where the sample size is taken from 100 employees. There are 20 variables that defined as factors that influence employee retention at Sintesa Peninsula Hotel Manado. The analysis and discussion from this research there are 16 variables that correlated with the factor that already conducted. The findings from the factor analysis process there are 4 factors that influence employee retention at Sintesa Peninsula Hotel Manado. First factor is Employee Performance with seven independent variables. Second factor is Employee Engagement with three independent variables. Third Factor is Employee Productivity with four independent variables. And fourth factor is Motivation with two independent variables. The result shows that Sintesa Peninsula Hotel Manado needs to maintain and improve those four important factors to reach employee retention. Keywords : employee retention, confirmatory factor analysis.
SOCIAL MEDIA AS A MEDIUM OF CUSTOMER ENGAGEMENT CASE STUDY FACEBOOK FORUM JUAL-BELI DI SULAWESI UTARA) Qisthyna, Eva .; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.585 KB) | DOI: 10.35794/emba.v6i4.21901

Abstract

Abstract: Social Media is rapidly emerging as the next big frontier for customer engagement and interactions. A lot of social media users in Indonesian, businesses, and brands worldwide are strategizing marketing plans on their social channels in order to advertise and sell their products. Various kinds of business opportunities, business information, marketing strategies of a product can be found in every facebook update its users. Creativity content on facebook can be a medium of customer engagement. the purpose of this research are to analyze social media marketing creativity strategies as medium of consumer engagement, To identify a medium of customer engagement in social media creativity strategie. This study uses purposive and snowball sampling. This research highlighted the ability of social media to enable more frequent, faster, and richer interactions among groups of people. The results of this research from 10 informants from members of forum buying and seling. The findings of this study revealed that five factors have a significant impact on customer engagement: Trust in information, concern for privacy, perception of reliability, security in social media and use of social media. The more the customers viewed an organization to be trustworthy and secure, the better they would interact. For the customer or buyers, it is not a problem to do transaction, but make sure product you want to buy it is .  Keywords: social media marketing, marketing creativity strategy,customer engagement.
ANALYZING FACTORS THAT DRIVE IMPUSLIVE BUYING BEHAVIOR TOWARD FASHION PRODUCTS IN MANADO TOWN SQUARE Lontoh, Nathania .; Saerang, David P.E; Tielung, Maria V.J
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 3 (2017): JE VOL 5 No 3 (2017) HAL 3644
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.036 KB) | DOI: 10.35794/emba.v5i3.18049

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Abstract: The fashion industry has a great influence and is a significant driver in Indonesia’s creative economy. Manado Town Square is the social and shopping center of Manado; therefore, it presents a huge opportunity for marketers to provoke impulsive buying behavior of consumers. This research aims to analyze and define the factors that drive impulsive buying behavior toward fashion products in Manado Town Square. Knowing these factors, marketers can enhance and take advantage of these factors in order to instigate consumers to purchase more items than planned generating more revenue. In order to define these factors this research takes a quantitative approach by obtaining data through questionnaires using convenience sampling in which 100 buyers of fashion products in Manado Town Square are the respondents. To analyze the data this research uses Factor Analysis as the research method. There are 20 variables included in the analysis, and the results show that 19 variables correlate with the other factors. From the results of the factoring process there are 5 factors formed which are: Environmental Factors, Multisensory Atmospheric Stimuli Triggering Mood and Emotion, Promotional Techniques, Situational Factors and Marketing Strategies. Marketers should take advantage of these factors to trigger consumers’ impulsive buying behavior.  Keywords: fashion products, impulsive buying behavior, factor analysis 
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 .