Articles
<![CDATA[A STUDY OF RETAINING MILLENNIAL EMPLOYEES OF PT. BFI FINANCE INDONESIA TBK, BRANCH MANADO ]]>
<![CDATA[Mawuntu, Kezia]]>;
<![CDATA[Saerang, David P.E.]]>;
<![CDATA[Tielung, Maria V.J.]]>
<![CDATA[ Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 4 (2019): JE VOL 7 NO 4 (2019) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35794/emba.v7i4.25241
<![CDATA[Abstract: Millennial bad characteristics when they enter into world of work such as they do not want to work under pressure, like to shifting work, feel disappointed if opportunity of career development is not available and etc. This is become the problem of company in order to retain the millennial employee to stay work in company. This research aims to know how the company strategy to retaining the millennial employees of PT. BFI Finance Indonesia Tbk, Branch Manado. This research used qualitative method with purposive sampling technique. The sample is uses 20 millennial employees as informant. The data collected by doing in-depth interview. The result shows that from 6 indicators of company strategies only 3 indicators that become the most influential of retaining the millennial employees of PT. BFI Finance Indonesia Tbk, Branch Manado which are work environment, career development and team relationship. The company should maintaining these all indicators so the millennial employees feel loyal to working in the company therefore it can help to reduce the company turnover rate. Keywords: human resource, retaining millennial employees]]>
<![CDATA[ANALISIS BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MENJUAL ATAU MEMPROSES LEBIH LANJUT PRODUK PADA PT. FORTUNA INTI ALAM ]]>
<![CDATA[Mandagi, Wulan Christiana]]>;
<![CDATA[Saerang, David P.E.]]>;
<![CDATA[Pusung, Rudy J.]]>
<![CDATA[ Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 966 - 1089 ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35794/emba.2.2.2014.4485
<![CDATA[Akuntansi biaya berfungsi untuk mengukur pengorbanan nilai masukan guna menghasilkan informasi bagi manajemen. Salah satu manfaatnya untuk mengukur apakah kegiatan usaha menghasilkan laba atau sisa hasil usaha. Informasi relevan merupakan faktor yang sangat berguna di dalam menghasilkan keputusan yang baik dan benar. Biaya relevan merupakan hasil pengolahan data historis oleh akuntan intern. Disebut relevan karena berhubungan erat dengan pengambilan keputusan manajemen. Salah satu tugas manajer adalah membuat keputusan berdasarkan informasi akuntansi yang relevan. Tujuan dari penelitian ini,untuk mengetahui perhitungan biaya relevan yang dilakukan oleh perusahaan dalam pengambilan keputusan menjual atau memproses lebih lanjut produk dan untuk menganalisis biaya relevan dalam kaitannya dengan pengambilan keputusan. Metode yang digunakan adalah deskriptif kuantitatif. Hasil penelitian menunjukkan, biaya relevan dipergunakan untuk pengambilan keputusan menyangkut pemilihan berbagai alternatif tindakan manajemen. Biaya relevan muncul dalam situasi dimana pengambilan keputusan harus memilih diantara dua pilihan atau lebih. Perusahaan dapat mengambil keputusan memproses lebih lanjut produk dengan melihat selisih antara keduanya dengan menggunakan analisis biaya relevan. PT. Fortuna Inti Alam mendapatkan keuntungan lebih dengan memproses lebih lanjut produk. Manajemen perusahaan sebaiknya memproses lebih lanjut produk sebab akan lebih menguntungkan dan meningkatkan pendapatan. Kata kunci: biaya relevan, pengambilan keputusan, menjual atau memproses lebih lanjut]]>
<![CDATA[INFLUENCE OF DESTINATION IMAGE AND CUSTOMER EXPERIENCE TO REVISIT INTENTION AT KAI’ SANTI GARDEN ]]>
<![CDATA[Rompas, Fransisca]]>;
<![CDATA[Saerang, David P.E.]]>;
<![CDATA[Tumewu, Ferdinand J.]]>
<![CDATA[ Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 4 (2019): JE VOL 7 NO 4 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sam Ratulangi Manado ]]>
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DOI: 10.35794/emba.v7i4.25249
<![CDATA[Abstract: Destination Image is an important factor in the success of a destination. It contains the sum of impression of a destination. Customer experience contains the result of the interaction and what customer got from the destination using their sense, feel, think and act. The match between what is expected by customer and what is felt and got can make customer have intention to revisit and recommend the destination to other people because the feeling of satisfied. This research is aim to find out the influence of destination image and customer experience to revisit intention to Kai’ Santi Garden Woloan. This is a quantitative research and using Multiple Linear Regression. The population of this research is people who have visited Kai’ Santi Garden Woloan with 100 respondents as the sample size. This research showed that destination image and customer experience simultaneously influence revisit intention while partially, destination image have a significant influence to revisit intention and customer experience does not have a significant influence to revisit intention. Kai’ Santi Garden should reconsider about their price strategy, improve employees’ service and performance and facilities. Keywords: destination image, customer experience, revisit intention]]>
<![CDATA[ONLINE TRANSPORTATION SERVICES: FACTORS AFFECTING CONSUMER SWITCHING BEHAVIOR ]]>
<![CDATA[Pieters, Virginia P.]]>;
<![CDATA[Saerang, David P.E.]]>;
<![CDATA[Gunawan, Emilia M.]]>
<![CDATA[ Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 4 (2019): JE VOL 7 NO 4 (2019) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35794/emba.v7i4.25955
<![CDATA[Abstract: The development of transportation in the revolution era 4.0 is increasingly rapid and one of the example is on demand services. Online transportation services have become public consumption. Gojek and Grab compete to get more customers, as well as maintaining their regular customers to not switch to competitor. Consumer switching behavior can occur if the company does not pay attention to several factors. This study aims to analyze the factors that affecting consumer to do the switching behavior. This research is using quantitative research method and use binary logistic regression analysis. This research is using purposive sampling with 100 respondents as a sample. The result shows that service encounter failure significantly affecting the consumer switching behavior. So, it is better for service provider to pay more attention to the human capital such as make a training program for each drivers. Keyword: transportation, online transportation services, consumer behavior, consumer switching behavior]]>
<![CDATA[THE INFLUENCE OF COSTUMER RELATIONSHIP MANAGEMENT TOWARD CUSTOMER LOYALTY IN PT. BANK NEGARA INDONESIA (PERSERO) TBK. MANADO ]]>
<![CDATA[Pangkey, Monika]]>;
<![CDATA[Saerang, David P.E.]]>
<![CDATA[ Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 001 - 115 ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35794/emba.2.3.2014.5068
<![CDATA[New Economy Market is rapidly growing with internet, which is offering choice for customer. Internet technology makes it easier to discover what the customers want, understands the values that are important to individual customers, and implement cost-effective and results-driven CRM strategies. BNI as one of the major bank in Indonesia use the customer relationship management concept to maintain the existing customer to be a customer loyalty. The purpose of this research is to analyze how is the influence of CRM to the customer loyalty and to identify which factors of CRM such as promotion, lottery, event sponsorship and customer service consultant that have the most significant influence to the customer loyalty of BNI in Manado. The research method that used in this research associative with multiple linear regression analysis technique, as sample of the research 100 respondent taken from customers of BNI Manado. The finding revealed that only customer service consultant have significant effect to the customer loyalty of BNI Manado. They should pay attention on how to maintain this program, made the customer feels comfort by serving management, be friendly and providing helpful staff. Keywords: customer relationship management, customer loyalty]]>
<![CDATA[PERENCANAAN PENJUALAN UNTUK MENCAPAI LABA MINIMUM CV. JAWA INDAH DENGAN MENGGUNAKAN BREAK EVENT POINT ]]>
<![CDATA[Mewoh, Ignatiar Keyko Diana]]>;
<![CDATA[Saerang, David P.E.]]>;
<![CDATA[Tirajoh, Victorina]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.8.3.25109.2013
<![CDATA[Rise in soybean prices in 2013 dwarfed the industry for producing tofu, tempeh, consequently emerged a call for strike is due to production losses due to the impact of rising soybean prices. This is very regrettable because remember eating tofu and tempeh are typical of Indonesia. The purpose of this study was to determine the amount of sales that must be maintained, at least have achieved sales companies as well as predict the effect of changes in critical elements of break-even point. This type of research is descriptive quantitative case study using the CV. Java Indah village of Tumpaan I, South Minahasa regency and the variables studied are not subject to an act of manipulation. The results showed that the sales should be maintained by the company is selling the product out with a minimum of Rp. 608.766.084 in the year 2013 than it changes the defining element of planning the break-even effect on the profit when selling price rise resulted in the break-even point and profit climbed down.]]>
<![CDATA[ANALISIS EFEKTIVITAS KINERJA PENDAPATAN (STUDI KASUS PADA DINAS PARIWISATA DAN KEBUDAYAAN KABUPATEN BOLAANG MONGONDOW TAHUN 2016-2018) ]]>
<![CDATA[Buntuan, Dhifa N.]]>;
<![CDATA[Saerang, David P.E.]]>;
<![CDATA[Gamaliel, Hendrik]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.14.4.26295.2019
<![CDATA[In Bolaang Mongondow Regency, locally –generated revenue is still considered low and has not a significant increase. One of the SKPD producing PAD is the Tourism and Culture Office. In 2018, Tourism and Culture Office has not yet reached the target. This study aims to: (1) analyze the causes of revenue realization that does not reach the target, and (2) analyze the effectiveness of revenue performance. The research method used is quantitative descriptive. The type of data used qualitative is an explanation of interviews and quantitative data in a budget realization reports and ticket inventory reports for 2016-2018. Data collection methods used interview and documentation. The results showed, the factors causing the realization of revenue that did not reach the target due to the excessively high income target charged to the Office, while managed revenue sources were very limited. The effectiveness of the performance shows, in 2016 and 2017 are very effective category which reached 113.29% and 102.93%. While in 2018, included ineffective category that is 69.92%. It is recommended that the Office further optimizes its financial management so that it focuses on adding new tourism objects so that whatever targets are set can be achieved and can increase the effectiveness of its revenue performance.]]>
<![CDATA[ANALISIS PENYAJIAN INFORMASI KINERJA DALAM RANGKA IMPLEMENTASI SAKIP PADA LEMBAGA PENJAMINAN MUTU PENDIDIKAN DI PROVINSI SULAWESI UTARA ]]>
<![CDATA[Tampemawa, Patrycia]]>;
<![CDATA[Saerang, David P.E.]]>;
<![CDATA[Tangkuman, Steven]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.15.2.28026.2020
<![CDATA[The presentation of performance information is a part of the implementation of SAKIP in government institutions where the presentation of performance information presented in accordance with applicable regulations can be utilized to make dicisions and steps that must be taken in the future in improving institute performance. This study aims to determine and analyze the presentation of performance information in the context of SAKIP implementation at the North Sulawesi Province Educational Quality Assurance Institute that has been presented in accordance with regulations. The analysis method used descriptive qualitative. The result of this study indicate that the presentation of performance information in the institutions studied has not been presented in accordance with regulations because in 14 performance indicators, not all indicators are equipped with information that must be presented as in the regulations.]]>
<![CDATA[ANALYSIS OF CUSTOMER EXPERIENCE QUALITY AT VEREL BAKERY & COFFEE SHOP MANADO ]]>
<![CDATA[Tandaju, Frederik J.]]>;
<![CDATA[Saerang, David P.E.]]>;
<![CDATA[Tielung, Maria V.J.]]>
<![CDATA[ Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 4 (2019): JE VOL 7 NO 4 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sam Ratulangi Manado ]]>
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DOI: 10.35794/emba.v7i4.26243
<![CDATA[Abstract: Customer experience is the product of an interaction between an organization and a customer over the duration of their relationship. Customer experience means that the individual’s experience during all points of contact matches the individual’s expectations. The aim of this research to know how is the customer experience quality at Verel Bakery & Coffee Shop. To achieve these objectives the researcher got information from 10 informants using qualitative study which is in-depth interview. Meanwhile, in-depth interview is used to collect the data among the respondents which are Verel Bakery & Coffee Shop Manado customers. From the results, many of the respondents give a positive review but few of them give a negative review about Verel Bakery & Coffee Shop Manado. Some recommendations proposed for the customer, it is good to know about the customer experience because they need to understand what factors make them experience. For Verel Bakery & Coffee Shop Manado, this research may be useful in order to decrease the bad experience from customers and to improve Verel Bakery & Coffee Shop performances. Keywords: customer experience quality, verel bakery & coffee shop]]>
<![CDATA[ANALISIS PENGENDALIAN BIAYA PRODUKSI (STUDI KASUS PADA PT. TROPICA COCOPRIMA) ]]>
<![CDATA[Rotinsulu, Paula C. A.]]>;
<![CDATA[Saerang, David P.E.]]>;
<![CDATA[Affandi, Dhullo]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.8.3.25104.2013
<![CDATA[The movement of the improvement is valued from the capacity of the enterteinment wich can endure in the verry stiff business competition, that is why it needs a good management cost by managing the cost. PT. Tropica Cocoprima is a manufacturing firm producing coconut flour as the final product of the production process that can endure in competition. In the production process activity, the production cost is a factor most influencing in every aspects, and that is why the production cost control measuring standard as the cock of the performance progress of the firm managerial. The goal of this research is to an analyze the efficiency of the controlling production cost at PT. Tropica Cocoprima. By using analysis variance we can get that the cost control is sufficient because it can be categorized over all favorable. Raw material in November 2012 significantly can be found that the realization of the cost wa Rp. 901/kg, and according to analysis variance was Rp. 30.950.716, at the average of 27,9% and it can be kategorizied as favorable.]]>
