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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Journal of Business and Behavioural Entrepreneurship Jurnal Ipteks Akuntansi Bagi Masyarakat Asia Pacific Journal of Management and Education

David P.E. Saerang

Universitas Sam Ratulangi

Author-ID : 367904

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DAN DAMPAKNYA TERHADAP SUMBER DAYA MANUSIA PADA PEMERINTAH KOTA BITUNG Humiang, Greaty Prilen; Saerang, David P.E.; Karamoy, Herman
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 2 (2015): Goodwill Vol. 6 No. 2 Desember 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i2.10496

This study aims to determine the readiness of the government of Bitung in implementing accrual-based government accounting standards. Data was collected by observation at every SKPD in Bitung City Government followed in-depth interviews with key informants. The data collected was analyzed by qualitative methods. Then based on interviews (Focus Group Discussion) drawn conclusions indicate that Bitung City Government was ready to apply Accrual Based Government Accounting Standards. This is supported by the Government regulations which require to all local governments, including the city of Bitung in applying Accrual Based Government Accounting Standards, as well as Bitung City Government has issued the relevant mayor Accounting Policies in Bitung. Other things that support the readiness of the implementation of Accrual Based Accounting Standards, namely; development of human resources employee, committed leader who supports the changes later infromasi facilities and infrastructure systems are adequate and can accommodate Accrual Based Accounting Standards.

PENGARUH INDEPENDENSI, OBYEKTIFITAS, PENGALAMAN KERJA, PENGETAHUAN, SERTA INTEGRITAS AUDITOR TERHADAP KUALITAS HASIL AUDIT DI LINGKUNGAN PEMERINTAH DAERAH PROVINSI SULAWESI UTARA Ilat, Ventje; Saerang, David P.E.; Wokas, Heince R.N.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 2 (2015): Goodwill Vol. 6 No. 2 Desember 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i2.10498

The objectives of this research to empirically analyze the influence of independency, objectivity, job experience, knowledge, integrity, of audit quality. The population in this research are all auditorâ€™s who worked on the Inspectorate of the city/ county in north Sulawesi. Sampling was conducted using a purposive sampling method and number of samples of 112 respondents. Primary data collection method used is questionnaire method. The data analysis technique used in This research is the technique of multiple regression analysis. The result showed that the independence, knowledge and integrity of the variables do not have a significant impact on audit quality. While the objectivity and job experience have a significant impact on audit quality

COMPANY PERFORMANCE OF MICRO SMALL AND MEDIUM ENTERPRISES BY OPEN CHARTER DIRECT FLIGHT FROM CHINA TO MANADO (CASE STUDY: JENDELA INDONESIA SOUVENIR SHOP) Mewengkang, Osfred Yuda; Saerang, David P.E.; Gunawan, Emilia M.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : Universitas Sam Ratulangi

Abstract: China is a country with the largest population in the world and economic condition making China as an potential market share, especially in tourism sector. Currently tourism sector is being promoted by Manadoâ€™s Government to attract Chinese tourists to visit Manado by established open charter direct flight from China to Manado in 2016. This research aims to find out impacts of open charter direct flight from China to Manado on MSME company performance. The researcher used sales performance, number of consumers, employment, tourist spending, and product development as the indicator in this research. This study uses qualitative method with purposive sampling through in-depth interview. This research conduct interview with 7 MSME as the respondent. Finding shows that Chinese tourists in Manado give impacts to company performance of MSME in Manado, but not all MSME realized significant impact, it depends on the product or commodities. Impacts on company performance still not optimal yet realized by MSME in Manado. From the results, it is recommended for the Government, tourism actors, MSME in Manado and future research purpose.Â ÂÂKeywords: company performance, msme, entrepreneurship, tourism, open charter direct flight, souvenir shop

POP UP RETAIL ACCEPTANCE BY THE CUSTOMERS IN MANADO (CASE STUDY: MOFFEE COFFEE STORE) Noertamin, Excellent; Saerang, David P.E.; Tumewu, Ferdinand J.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 4 (2019): JE VOL 7 NO 4 (2019)
Publisher : FEB Universitas Sam Ratulangi Manado

Abstract: Pop-up retail through its experiential marketing is currently developing; it has been used as one of marketing strategy not only for known company but also for start-up businesses in Manado. Pop-up retail such as pop-up cafés is implementing experiential marketing as their new way of marketing strategy to increase profit, recognized and to reach out their market. Word of Mouth which is the product of experiential marketing becomes a powerful weapon for pop-up cafés. The researcher conducted this research to investigate whether pop-up retail is effective marketing strategy toward customers in Manado and is it accepted or not. This study uses qualitative method with exploratory approach. Meanwhile in-depth interview is used to collect the data among the respondents which are Moffee Coffee Store customers. Findings of this research show that pop-up retail concepts as marketing strategy influence Moffee Coffee Store customers in many aspects significantly such as customer?s loyalty and brand recognition. From the results, Moffee Coffee Store as a pop-up café as their marketing strategy is accepted by customers in Manado. It is recommended that a pop-up retail to be more customer-oriented as the way how pop-up retail should be to give a memorable experience to the customers. Keywords: pop-up retail, experiential marketing, word of mouth

ANALYSIS OF EMPLOYEE ENGAGEMENT AND COMPANY PERFORMANCE Silalahi, Immanuel Maradopan; Saerang, David P.E.; Mekel, Peggy A.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 1 (2014): Jurnal EMBA, HAL 124 - 233
Publisher : Universitas Sam Ratulangi

Employee could be a competitive advantage of a company if company manages its employees well. The success of a company could be seen from how a company manages their employees and engages their employees. Most of big companies put their employees in top priority in order to keep their top performance. These big companies manage their employees and try to engage their employees so that their employees could generate high performance. In this study, employee engagement is the factor to examine the company performance. The aim is to examine the influence of employee engagement to employee performance and company performance. Theories that are supporting this research are human resource management and theories of employee engagement from other researchers. This research is a literature review research using qualitative method. From several of researches about employee engagement, this research finds that employee engagement has positive relationship with company performance. The environment of the company, such as the physical space and climate of the environment support the employee engagement process. The person itself, such as the personality, the physical traits, the emotion of the person, also support the process of employee engagement. Keywords: employee engagement, company performance

ANALYZING THE READINESS FOR RETIREMENT BETWEEN MALE AND FEMALE IN CIVIL SERVANT AT BKPSDM TALAUD Amisi, Anita Selyn; Saerang, David P.E.; Tumewu, Ferdinand J.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 4 (2019): JE VOL 7 NO 4 (2019)
Publisher : Universitas Sam Ratulangi

Abstract: As retirement is mostly experienced by all employees, the readiness to face the circumstance is urgently needed to survive the life subsequently. In fact, the employeesâ€™ orientations in their gender role, which is naturally diverse in the characteristics, influence the various state of the employee readiness. This study aims to determine the significance of the differences between male and female in civil servants at BKPSDM Talaud. Respondents in this study were 50 male 50 female and the sampling technique used was random sampling. The research method used in data collection is by using the Likert scale method, namely the scale of pension readiness which is made based on aspects of pension readiness developed based on the theoretical views of Sutarto and Ismulcokro. The data analysis technique used is the t-test analysis. From the results of data analysis obtained a significance value of 0.001 (p> 0.05) which means the difference in readiness between men and women Talaud BKPSDM employees. Employees who are entitled to receive good compensation from men and women who both maintain acceptable money so they can adjust to the good when retirement arrives. Employees especially those who are about to retire are expected to need to prepare not only externally but also internally. The external factors consist of many things such as financial, physical, post-retirement activities, environment and others. While in internal factors there are mental and psychological conditions.Â Keywords: readiness for retirement, compensation, gender

ANALYSIS OF CONSUMER COMPLAINT BEHAVIOR AT PIZZA HUT MANADO Tumangkeng, Jackly Jackson; Saerang, David P.E.; Tielung, Maria V.J.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : Universitas Sam Ratulangi

Abstract: Consumer complaints are classified as grievances and dissatisfaction experienced by consumers when purchasing or using certain products or services. The thing is if a customer is not satisfied with a purchase or a service they paid for and thus, customer can complain. The aim of this research is to know how is the consumer complaint behavior at pizza hut in Manado and what are the factors that make consumer complaint at Pizza Hut in Manado. To achieve these objectives the researcher got information from 10 informants using qualitative study which is in-depth interview. Through the interview from all the informants the result concluded that customers will make a complaint when customers do not feel comfortable, the foods do not suit with their taste or expectation and experiencing poor services from Pizza Hut. Some recommendations proposed for customer, it is good to know about the customer complaint because they need to understand what factors that makes them complaint. For Pizza Hut, this research may be useful in order to decrease the level of complaints and to improve Pizza Hutâ€™s performances. For the future researchers, this research hopefully will help in doing their research using the findings regarding with the topic.Â Keywords: consumer complaint, pizza hut

EFFECT OF STORE LAYOUT AND INTERIOR DISPLAY ON CUSTOMER PURCHASING DECISION AT MULTIMART TOMOHON Boka, Ryalest M. B.; Saerang, David P.E.; Arie, Fitty V.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 4 (2019): JE VOL 7 NO 4 (2019)
Publisher : FEB Universitas Sam Ratulangi Manado

Abstract: Today the development of business in this globalization era has increased dramatically. Creative innovation in creating comfortable atmosphere can increase the unity that competes in differentiation strategy and marketing efforts. With rapid business development, in line with the rapid growth of competition. This makes businessman aware of the competitive position of the industry so they must maintain a competitive advantage. This study aims to determine the effect of Store Layout and Interior Display on Customer Purchasing Decision at Multimart Tomohon. This research uses quantitative methods and the total sample is 100 respondents. The results of this study show the effect of Store Layout (X1) on Customer Purchasing Decision (Y) is equal to 0.000 < 0.05 and the value of tcount 3.696 > ttable 1.98472, the effect of Interior Display (X2) on Customer Purchasing Decision (Y) is 0.880 < 0.05 and the value of tcount 5.051 < ttable 1.98472. It means that Store Layout and Interior Display have significant influence on Customer Purchasing Decision and simultaneously all variables in this research have significant influence on Customer Purchasing Decision. Recommendation for Multimart Tomohon is to increase the quality and the convenience of the store layout and interior displays.Keywords: store layout, interior display, customer purchasing decision

THE EFFECT OF PRODUCT PLACEMENT IN MOVIES AND CELEBRITY ENDORSEMENT ON CONSUMER PURCHASE INTENTION OF SAMSUNG SMARTPHONE IN MANADO Tangkuman, Ridsa Septiyan; Saerang, David P.E.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 4 (2016): JE VOL. 4 NO. 4 (2016) HAL. 1145 - 1249
Publisher : Universitas Sam Ratulangi

Abstract: Information and communication technology has made great strides in recent years which also had an effect on advertising such as product placement and celebrity endorsement. Smartphone is one of products that is often to be found on advertising media. This study aims to analyze the effects of product placement in movies and celebrity on consumer purchase with Samsung smartphone as its case study. This is a causal type of research which uses primary data obtained from questionnaires and uses ordinal regression analysis. The population observed is people in Manado who have purchased Samsung smartphone products with 110 respondents as the sample size. The result of this study shows that product placement and celebrity endorsement have significant effects on consumer purchase intention. To increase consumer purchase intention, the recommendations for Smartphone Company are to maintain exposure, high profile/star liking, product familiarity, and movie involvement on product placement in movies as well as consistently show physical attractiveness, celebrity congruence, trustworthiness, and expertise on celebrity endorsement which motivate purchases. Keywords: consumer purchase intention, advertising, product placement, celebrity endorsement

THE INFLUENCE OF MOTIVATION AND PERCEPTION AS PSYCHOLOGICAL FACTORS ON CONSUMER BUYING DECISION OF KAWASAKI NINJA MOTORCYCLE Lomboan, Reynaldo; Saerang, David P.E.; Pangemanan, Sifrid S.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 1, No 4 (2013): Jurnal EMBA, HAL 2264 - 2381
Publisher : FEB Universitas Sam Ratulangi Manado

Today, transportation is a human need for supporting their activities in every single day. In this modern era, all people are using sophisticated tools for their transportation. The increasing population in big cities make the companies in vehicle or automotive industry work hard to formulate their strategy. The congestion factors make people think to find a solution on how to avoid congestion interfere with their activities. Motorcycle then is an option to overcome the problems that interfere with their activities in terms of the bottleneck. Because of motorcycle can get rid of the discomfort in the jam. People started to think what kind of vehicle can avoid the traffic jam situation that make activities being disturbed. Motorcycle is the answer. People who have job that really needs the time efficiency have solved the common problem by purchasing motorcycle to get rid of the inconvenienceof being trapped in the crowdedtraffic. The specific objective of this research is to determine how motivation and perception influence on consumers buying decision of Kawasaki ninja motorcycle in Manado. The method of analysis used is Multiple Regression Analysis which enables to know the influence of independent variable on dependent variable. The result shows that motivation and perception influence consumers buying decision simultaneously and partially. Perception has the most influence to consumers buying decision.

Co-Authors Agus S. Soegoto Agus S. Soegoto Alumbida, Deiby Isilda Amisi, Anita Selyn Arie, Fitty V. Barbara Angelina Sondakh Boka, Ryalest M. B. Buntuan, Dhifa N. Cicilia Ilat, Cicilia Daisy S.M. Engka, Daisy S.M. Daniel P. Silaban Dhullo Afandi Dhullo Affandi Elvalina, . Farlane S. Rumokoy Ferdinand J. Tumewu Greaty Prilen Humiang, Greaty Prilen Gunawan, Emilia M. Hamidah, Hamidah Heince R. N. Wokas Heince R.N. Wokas, Heince R.N. Hendrik Gamaliel Herman Karamoy Immanuel Maradopan Silalahi Indah Helda Wantah, Indah Helda Ivonne S Saerang Kamba, Mochammad Eko S. Kumpangpune, Noni Lengkong, Justonly Lidia Mawikere Linda Lambey, Linda Makaminang, Nitha E. Maria Tielung Mawuntu, Kezia Melisa Mamesah Mentang, Fanda J. Merry Inggrid Siwy, Merry Inggrid Mewengkang, Osfred Yuda Mewoh, Ignatiar Keyko Diana Monika Pangkey Niode, Marshella Patricia Noertamin, Excellent Olivia Y.M. Sardjono Peggy Adeline Mekel Pieters, Virginia P. Praseno Hadi Reynaldo Lomboan Riri I.C Lumikis, Riri I.C Rizan Machmud Rompas, Fransisca Rotinsulu, Paula C. A. Rudy J. Pusung Rudy S. Wenas Rudy S. Wenas Sarapi, Lidya Angrini Sifrid S. Pangemanan Soetopo, Kartika Stanly Alexander Steven Tangkuman Tambajong, Christy Emmanuela Tampemawa, Patrycia Tandaju, Frederik J. Tangkuman, Ridsa Septiyan Tinangon, Jantje J Tumangkeng, Jackly Jackson Ventje Ilat Victorina Z. Tirayoh Wensy Rantung Wulan Christiana Mandagi

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