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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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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.824 KB) | DOI: 10.35794/emba.v6i4.22253

Abstract

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 workers’ 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. 
Analisis Implementasi Sistem E-procurement Dalam Pendeteksian Dan Pencegahan Fraud Di PT. Pertamina RU VII Kasim Sorong BANEA, AGNES EYNE; SAERANG, DAVID P.E; WARONGAN, JESSY D.L
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 11, No 1 (2020): Goodwill Vol. 11 No.1 Januari-Juni 2020
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v11i1.28630

Abstract

Abstract. This study is intended to analyse the implementation of the e-procurement system in detecting and preventing frauds, including to analyse the constraints of such system at PT. Pertamina RU VII Kasim Sorong. This is a qualitative research study and conducted by exploratory approach. Data were obtained by field observations, interviews with key informants and documentation studies. Key informants were interviewed with specific considerations and objectives. Triangulation technique was used to examine the validity of data and data sources. Interviews were transcribed into transcirptions. Those transcriptions were analysed by content analysis, consisting of giving a theme / coding, conceptualizing scientific statement and interpreting in the form of narration. The results showed that the e-procurement system at PT. Pertamina RU VII. Kasim has been implemented in accordance with the Minister of BUMN Regulation No.PER-15/MBU/2012 concerning the procurement of goods and services electronically. It therefore allows the detection and prevention of frauds which are committed by third parties/vendors against PT. Pertamina RU VII Kasim Sorong. However, regarding the implementation of the e-procurement system, several obstraints are still found, namely in human resources and network or application systems.Keywords: E-Procurement System, FraudAbstrak. Penelitian ini bertujuan menganalisa bagaimana implementasi system e-procurement dalam pendeteksian dan pencegahan fraud, serta menganalisa kendala yang terjadi dalam penerapan sistem e-procurement di PT. Pertamina RU VII Kasim Sorong. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan eksploratori. Data diperoleh melalui observasi lapangan, wawancara pada informan kunci dan studi dokumentasi. Informan kunci yang diwawancarai dengan pertimbangan dan tujuan tertentu. Teknik triangulasi digunakan untuk menguji validitas data dan sumber data. Data transkrip yang diuraikan dari hasil wawancara dianalisis menggunakan metode analisis isi yang terdiri dari pemberian tema/coding, konseptualisasi pernyataan ilmiah dan menginterprestasikan dalam bentuk narasi.Hasil penelitian menunjukkan bahwa implementasi sistem e-procurement pada PT. Pertamina RU VII Kasim sudah sesuai dengan peraturan menteri BUMN Nomor PER-15/MBU/2012 tentang pengadaan barang dan jasa secara elektronik. Sehingga dapat mendeteksi dan mencegah fraud yang dilakukan oleh pihak ketiga/vendor terhadap  PT Pertamina RU VII Kasim Sorong. Namun tentang penerapan sistem e-procurement masih ditemukan beberapa kendala yaitu Sumber Daya Manusia (SDM) dan sistem jaringan atau aplikasi. Kata Kunci: Sistem E-Procurement, Fraud 
Faktor-faktor yang Mempengaruhi Pencapaian Level Kapabilitas Berdasarkan Standar Internal Audit Capability Model (IA-CM) pada APIP Provinsi Sulawesi Utara (Studi pada Inspektorat Kota Manado dan Inspektorat Provinsi Sulawesi Utara) WUA, HESTI WIRA MEILAN; SAERANG, DAVID P.E; GAMALIEL, HENDRIK
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 11, No 1 (2020): Goodwill Vol. 11 No.1 Januari-Juni 2020
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v11i1.29188

Abstract

Abstract. The capability of APIP is the ability to perform surveillance tasks consisting of three interconnected elements namely the capacity, the authority and the competency of human resources that APIP must possess in order to realize its role effectively. This research aims to analyse and empirically demonstrate the influence of competency, education, and audit experience on the level of APIP capability in the Inspectorate of Manado City and North Sulawesi province. This is a quantitative research. This study employed primary data and were collected by questionnaires. Respondents in this study were internal supervisory officers working in the Inspectorate of Manado City and Inspectorate of North Sulawesi Province. The samples were 100 respondents. They were directly involved in the examination activities. Data were analyzed by multiple linear regression analyses and data testing were assisted by the SPSS program version 22. The results showed that: 1). The competency has a significant positive effect on leveling of APIP capability. 2). Education is positive and significant to leveling APIP capability. 3). The audit experience is positive and significant towards leveling the APIP capability.Keywords: Motivation, Management Support, Integrity, Audit Quality.Abstrak. Kapabilitas APIP adalah kemampuan untuk melaksanakan tugas-tugas pengawasan yang terdiri dari tiga unsur yang saling terkait yaitu kapasitas, kewenangan dan kompetensi sumber daya manusia yang harus dimiliki APIP agar dapat mewujudkan perannya secara efektif. Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris pengaruh kompetensi, pendidikan, dan pengalaman audit terhadap level kapabilitas APIP di Inspektorat Kota Manado dan Provinsi Sulawesi Utara. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah aparat pengawas internal yang bekerja pada Inspektorat Kota Manado dan Inspektorat Provinsi Sulawesi Utara. Sampel yang digunakan adalah sebanyak 100 responden, yang terlibat langsung dalam kegiatan pemeriksaan. Data dianalisis menggunakan analisis regresi linier berganda dan pengujian data dilakukan dengan dibantu oleh program SPSS versi 22. Hasil penelitian menunjukkan bahwa: 1). Kompetensi berpengaruh positif signifikan terhadap leveling kapabilitas APIP. 2). Pendidikan berpengaruh positif dan signifikan terhadap leveling kapabilitas APIP. 3). Pengalaman audit berpengaruh positif dan signifikan terhadap leveling kapabilitas APIP.Kata Kunci: Kompetensi, Pendidikan, Pengalaman, Kapabilitas APIP.  
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.499 KB) | DOI: 10.35794/emba.v5i2.17109

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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,  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,  Auditing
THE ANALYSIS OF WOMAN’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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (709.85 KB) | DOI: 10.35794/emba.v6i4.21894

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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 woman’s credibility as a leader in Representative Office of Ombudsman in North Sulawesi. This study uses descriptive qualitative research.  The data gathered in this research are primary data and secondary data such as interviews and documentations. The validity and reliability of data in this research are tests through triangulation test and there are 14 informants as the sample which is 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. 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.375 KB) | DOI: 10.35794/emba.v5i2.16504

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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. 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (802.209 KB) | DOI: 10.35794/emba.5.2.2017.15665

Abstract

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. Kata kunci: suku bunga kredit, kualitas aktiva produktif, non performing loan, pertumbuhan laba.
CONSUMER PREFERENCES OF OFFROAD DOUBLE CABIN VEHICLE IN MANADO USING AHP METHOD (CASE STUDY: TOYOTA HILUX, ISUZU D-MAX AND MITSUBISHI STRADA TRITON) Mangindaan, Frenly .; Saerang, David P.E; Tumiwa, Johan .
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE VOL 5 NO 2 (2017) HAL 2385
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.17 KB) | DOI: 10.35794/emba.v5i2.16722

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Abstrak: Tujuan penelitian untuk mengetahui pelanggan dalam memilih dan menentukan kendaraan offroad kabin ganda yang paling disukai di Manado. Penelitian dilakukan di Manado, pada Agustus 2016. Penelitian menggunakan pelanggan yang memiliki pengalaman mengendarai sebagai responden: Toyota Hilux, Isuzu D-Max dan Mitsubishi Strada Triton. Sampling menggunakan purposive sampling dengan 30 responden yang memiliki pengalaman dengan Toyota Hilux, Isuzu D-Max, dan Mitsubishi Strada Triton. Analisis data menggunakan proses hirarki analitik (AHP). Hasil penelitian: preferensi konsumen kendaraan kabin roda dua di Manado, dipengaruhi oleh: atribut kualitas produk, atribut harga, atribut interior, dan atribut kenyamanan. Preferensi konsumen merek kendaraan adalah: Toyota Hilux, Isuzu D-Max, serta Mitsubishi Strada Triton, dengan mayoritas responden adalah pria, 31 sampai 40 tahun, sarjana, dan pendapatan antara Rp 5 juta-7,5 juta. Faktor dominan mempengaruhi preferensi konsumen kendaraan double cabin di Manado adalah atribut harga dan diikuti oleh atribut kenyamanan, atribut interior dan atribut kualitas produk. Preferensi konsumen terhadap merek kendaraan offroad double cabin adalah Toyota Hilux. Rekomendasi: perusahaan otomotif yang mendistribusikan kendaraan off road kabin ganda harus memperhatikan temuan penelitian ini. Temuan ini mengidentifikasi preferensi konsumen yang mengungkapkan pilihan dan memiliki dampak yang besar terhadap kinerja keseluruhan perusahaan, terutama di segmen kendaraan offroad kabin ganda. Kata Kunci : preferensi konsumen, proses hirarki analitis, kendaraan offroad kabin ganda
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. DAYA ANUGRAH MANDIRI Pusung, Brando Nofdi; Saerang, David P.E; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.29708.2020

Abstract

Every organization needs an information system to facilitate the activities that have been carried out planned and supervised to control the company's financial cash flow. The purpose of this study is to evaluate the accounting information system for cash receipts and disbursements and observe whether there is synchronization between the system and the existing application. The method used is a descriptive qualitative research method that research begins by collecting and observing all parts in information comes in its entirety and the details are then collaborated to get a result. The results showed that the accounting information system for cash receipts and disbursements at PT. Daya Anugrah Mandiri is quite good, although there are a few mistakes when inputting cash and consumers names, but they can fulfill important elements of the accounting information system that are human resources, equipment, forms or documents, records/notes, procedures, and reports. Cash receipts and disbursements procedures are set up and done best to avoid mistakes that might occur, so until now the accounting information system for cash receipts and disbursements of PT. Daya Anugrah Mandiri can be done effectively.
ANALISIS BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV. MANGUNI PERKASA Raap, Gabriel Michele Margaretha; Saerang, David P.E; Pusung, Rudy J.
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.9.1.25192.2014

Abstract

The success of an enterprise depends on the ability of corporate management in running the company. Decision making is one of the functions of a manager. In carrying out the activities of a company, the management is often faced with several options or alternatives of activities undertaken. To choose one of these alternatives the management need information about costs. The purpose of this study was to determine the cost of production cost calculations used by the company, as well as analyzes of relevant costs in relation to accept or reject a special order. The method used in this research is descriptive method. Based on the results of the study, showed that CV. Manguni Perkasa not applying relevant cost analysis method in calculating the cost of production. With the price of Rp 183.6 million special orders may be seen to be detrimental to the company that basically sells the house on stilts with the normal price of Rp 216 million, but when analyzed again using the relevant cost calculation method as a way to calculate the variable costs separately from the cost of production using the full costing method, the special orders stilt houses with a selling price of Rp 183.6 million is acceptable. Due to special order the sale price is greater than the variable costs incurred by the company in producing the stage.
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 .