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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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EVALUASI PENCATATAN ASET PADA BADAN PENGELOLAAN KEUANGAN DAN BARANG MILIK DAERAH PROVINSI SULAWESI UTARA Primasatya, Arya Munawir; Saerang, David P.E; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25186.2014

Abstract

Asset recording area is a common problem in the examination of financial statements Audit Agency ( BPK ) . The resulting lack of information and errors in the presentation of accountability lead to transparency and accountability is not in accordance with the expectations of the public and other stockholders. The purpose of this study is to evaluate the suitability of the property asset recording between the management board of finance and goods belonging to the northern Sulawesi province and Permendagri No. 17 of 2007 . Evaluation is done by collecting descriptions obtained from the research through interviews and or references that relate to the problems faced. recording assets carried on the Financial Management Board and District Property North Sulawesi has followed and guided the Permendagri No. 17 Of 2007 on Guidelines for District Property Management in terms of sectoral asset management is the planning, administration, and elimination has been on the run well. Especially in terms of asset recording, beginning administration of accounting, inventory, and reporting have used SIMDA of BPKP which makes the chances of a small error in the reconciliation to achieve transparency and accountability so as to give satisfaction to the stakeholders in informed asset management area.
EVALUASI SISTEM PENGENDALIAN MANAJEMEN UNTUK PUSAT TANGGUNG JAWAB LABA PADA CV AKE ABADI KECAMATAN AIRMADIDI Ering, Windy Fieska; Saerang, David P.E; Tirajoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25219.2014

Abstract

CV. Ake Abadi is a company engaged mineral drinking water supply , in doing good management control will facillitate the application of accounting accountability within then company so that the company?s goals can be achieved. With the right management control systems,the management in organizations the company can evaluate the results of an operation or an activity is running efficiently and effectively. The purpose of this study was to determine the management control system to profit center responsibility Ake Abadi CV. The analytical method used is descriptive analysis . The analysis showed that the control of profit center manager at CV Ake Abadi has met one of the characteristics of accounting that is the identification of accountability profit centers. Implementation of central management control accountability in the CV Ake Abadi earnings are sufficient, it can be seen from the registration and authorization for expenditure costs and the calculation of an adequate financial statement analysis, and can be used as a management tool in controlling the profit center as a means of controlling costs.
ANALISIS PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP ROA PERBANKAN DI INDONESIA Taliwuna, Meiky T.; Saerang, David P.E; Murni, Sri
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 6, No 3 (2019): JMBI UNSRAT Volume 6 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v6i3.26681

Abstract

Abstrak: Analisis profitabilitas adalah analisa tingkat pengembalian investasiperusahaan yang berfokus pada sumber daya perusahaan. ROA telah menjadiindikator utama yang digunakan perbankan untuk mengukur efisiensipengelolaan sumber dana yang ada untuk menghasilkan laba. Tujuan penelitianini dilakukan untuk menganalisis pengaruh faktor internal yang terdiri dariCapital Adequacy Ratio (CAR), Loan to Funding Ratio (LFR) dan Non-Performing Loan (NPL) serta faktor eksternal yaitu Bank Indonesia 7-Day(reverse) Repo Rate (BI7DRR) dan tingkat Inflasi terhadap profitabilitasperbankan di Indonesia yang diproksikan dengan Return On Asset (ROA)dilakukan dengan menganalisa laporan keuangan 11 perbankan dengan total asetterbesar di Indonesia yang secara konsisten terdaftar di Bursa Efek Indonesiatahun 2016-2018. Adapun metode statistik yang digunakan untuk menguji ke-6model hipotesis yang telah ditentukan adalah metode regresi linear berganda danregresi linear sederhana. Setelah diuji secara bersama-sama menunjukkan bahwasecara simultan faktor internal maupun eksternal berpengaruh signifikanterhadap profitabilitas perbankan di Indonesia periode 2016-2018. Hasilpenelitian secara parsial menunjukkan bahwa CAR berpengaruh signifikan danpositif terhadap ROA perbankan serta NPL berpengaruh signifikan dan negatifterhadap ROA sedangkan LFR, BI7DRR, dan tingkat inflasi tidak berpengaruhsignifikan terhadap naik turunnya ROA perbankan.Kata Kunci: ROA, CAR, LFR, NPL,BI7DRR, Inflasi.
THE INFLUENCE OF WORKLOAD, JOB STRESS, AND EFFECTIVE COMMUNICATION TOWARDS EMPLOYEE’S PRODUCTIVITY AT CV.KOMBOS MANADO Suoth, Jonathan G.; Saerang, David P.E; Tumiwa, Johan R.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 3 (2018): JE VOL 6 NO 3 (2018)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (999.869 KB) | DOI: 10.35794/emba.v6i3.20214

Abstract

Abstract: The Wheel of Life of an employee is one important concept that can easily be put off balance by the quality of work and work related stress. Effective communication also plays a vital role in the company that can influence the employee’s productivity. Productivity increases when your employees are satisfied with their jobs and with the level of communication they receive from management. In north Sulawesi, PT. Hasrjat Abadi has several branches office which is located in different region, one of the branches is CV. Kombos. This research aim to know about the influence of workload, job stress, and effective communication toward employees’ productivity. This research is using a multiple regression analysis with total population is 50 employees at CV. Kombos Manado. The result shows that workload and effective communication are significantly influence the employees’ productivity. Meanwhile, job stress isn’t significantly influence the employees’ productivity. The company should keep added the something that can keep the productivity of the employee positively increase, like hire a professional team leader. Also, create a good communication toward the employees. Keywords: workload, job stress, effective communication, employee productivity
ANALYTICAL HIERARCHY PROCESS IN CHOOSING MEN FACIAL SKIN CARE PRODUCTS. A STUDY OF PONDS, GARNIER AND NIVEA Togubu, Siti Faya Ila; Saerang, David P.E; Worang, Frederik G.
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 (463.163 KB) | DOI: 10.35794/emba.v6i1.19041

Abstract

Abstract: The purposes in this research are to determine which men facial skin care product that are chosen the most and which the criteria that are influence the most. This research used Analytical Hierarchy Process (AHP) to compare each facial skin care product based on the criteria; Price, Promotion, Avaiability, Quality, Packaging, Product Variety. This research held from August-September 2016 in Samratulangi University Manado. The respondent is 100 male students, this research using purposive sampling. The respondent of this research is the people who have an experience used three facial skin care product. The result show in facial skin care products, Ponds become the best facial skin care product chosen by respondent, from the six criteria price is the most important criteria for all among the alternatives. Price has important role in selecting facial skin care product. because price is the one of benchmark for the consumers to buy a product, when the price in  offer is cheap and affordable it will be attract the consumer purchase intention.Keywords: consumer purchase decision, facial skin care products, analytical hierarchy process (AHP) 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.324 KB) | DOI: 10.35794/emba.v7i1.22440

Abstract

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 care 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1189.073 KB) | DOI: 10.35794/emba.7.1.2019.22279

Abstract

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 company’s performance Keyword: value chain analysis, factory, support activity, primary activity 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.054 KB) | DOI: 10.35794/emba.v6i1.19043

Abstract

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 society’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  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. 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.517 KB) | DOI: 10.35794/emba.v6i1.19040

Abstract

 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.127 KB) | DOI: 10.35794/emba.v6i4.21283

Abstract

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.  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.  Keywords: workload, work environment, job burnout
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 .