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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

Published : 42 Documents Claim Missing Document

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ANALYZING THE SERVICE QUALITY OF SILOAM HOSPITAL MANADO USING IMPORTANCE AND PERFORMANCE ANALYSIS (IPA) Tambajong, Christy Emmanuela; Saerang, David P.E.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 5 (2016): JE Vol. 4 No. 3 (2016) Hal. 236 - 301
Publisher : Universitas Sam Ratulangi

Abstract: Hospital plays an important role in preventing disease and providing rehabilitation service to people. In current rapidly growing consumer-oriented health industry, quality has become the integral part. To meet the demand for world-class medical services by a growing Indonesian middle class as well as the demand from the introduction of the national health-care plan, private hospital is rapidly increasing the numbers of hospitals and broadening the service it offers. This research aims to analyze the service quality of Siloam Hospital Manado. The type of this research is a quantitative descriptive research. The Imporance Performance Analysis (IPA) was used in this research. The sample of this research is 100 respondents who already experience the service quality of Siloam Hospital Manado. The sample was taken by Purposive Sampling. This research suggests that Siloam Hospital needs to improve their performance and giving the best services for consumer. By doing so, it is hoped that their consumers will be satisfied and will be their loyal customers. Â Keywords: Service Quality, Importance Performance Analysis, Health-Care Industry, Hospital

ANALYZING THE PERSONAL FACTORS INFLUENCING PURCHASE DECISION OF SAMSUNG SMARTPHONE IN MANADO Silaban, Daniel P.; Saerang, David P.E.; Rumokoy, Farlane S.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 1 (2014): Jurnal EMBA, HAL 124 - 233
Publisher : FEB Universitas Sam Ratulangi Manado

Smartphone is one of the highest in demand human needs nowadays, and especially in Indonesia, Samsung is one of the largest companies that feed the needs of the market. There are a number of Smartphone brands that existed in the market, the basic reason why people buy Smartphone are the same, but the real question, which is why people choose to buy Samsung while the rest purchase other brand is going to be elaborated in this research. The objectives of this research are to analyze the personal factors influencing the purchasing behavior of Samsung Smartphone in Manado and identify factors that have dominant effect on personal factors influencing the purchasing behavior of Samsung Smartphone in Manado. To achieve these objectives, the Associative method is utilized to derive the association between two variables or more with Multiple Linear Regression Analysis as the tool. After an examination of 100 respondents the result of the research shows Personal factors which are Age and Life Stage, Occupation, Lifestyle, and Personality. Personality has a significant effect in the purchase of Samsung Smartphone in Manado. This research indicated that the personal factors influence the purchase of Samsung Smartphone in Manado. Therefore, Samsung should be considering a strategy to maintain companyâ€™s performance. Keywords: age and life stage, occupation, lifestyle, personality, purchasing decision.

PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA PROPINSI SULAWESI UTARA Lengkong, Justonly; Saerang, David P.E.; Alexander, Stanly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25103.2013

Regional Original Income is the main source of income of the local region itself. Regional Original Income is expected to be able to support Expense of Capital, because the Regional Original Income will increase is expected to add more revenue from existing infrasturcture development. This research aimed to determine the effect of Regional Original Income for Expense of Capital. Variables used in this research Is the Regional Original Income and Expense of Capital. The research data in the form of quantitative data and a secondary data obtained from the Central Board of Statistic in North Sulawesi. In this research has used simple regression method assisted by classical assumption. This research showed that the Regional Original Income has no effect on Expense of Capital.

PENGARUH KINERJA KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI SERTA DAMPAKNYA TERHADAP KEMISKINAN DI KOTA BITUNG Kumpangpune, Noni; Saerang, David P.E.; Engka, Daisy S.M.
JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH Vol 20, No 3 (2019): JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jpekd.32799.20.3.2019

ABSTRAKÂ Penilaian kinerja pengelolaan keuangan dilakukan terhadap Anggaran Pendapatan dan Belanja Daerah (APBD). Anggaran sebagai instrumen kebijakan pemerintah harus dapat menunjukkan kinerja yang baik. Tujuannya untuk penilaian secara internal maupun dalam mendorong pertumbuhan ekonomi sehingga diharapkan bisa menimbulkan efek domino yang positif yaitu mengurangi pengangguran dan menurunkan tingkat kemiskinan. Kinerja yang terkait dengan anggaran merupakan kinerja keuangan berupa perbandingan antara komponen â€“ komponen yang terdapat pada anggaran. Tujuan penelitian ini adalah ingin menganalisis rasio kinerja keuangan berupa rasio kemandirian, rasio efektifitas dan rasio efisiensi terhadap kemiskinan melalui pertumbuhan ekonomi. Analisis yang digunakan ialah analisis jalur (Path Analysis). Hasil penelitian menunjukanÂ bahwa rasio kemandirian dan rasio efektivitas berpengaruh negatif dan tidak signifikan terhadap pertumbuhan ekonomi sedangkan rasio efisiensi berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi. Rasio kemandirian dan rasio efektivitas berpengaruh negatif dan signifikan terhadap kemiskinan sedangkan, rasio efisiensi berpengaruh positif dan tidak signifikan terhadap kemiskinan. Pertumbuhan ekonomi berpengaruh negatif dan tidak signifikan terhadap kemiskinan.Kata KunciÂ : Rasio Kemandirian, Rasio Efektivitas, Rasio Efisiensi, Pertumbuhan Ekonomi dan Kemisikinan Â Â ABSTRACTÂ The financial management performance assessment is carried out on the Regional Budget (APBD). The budget as an instrument of government policy must be able to show good performance. The aim is to assess internally and to encourage economic growth so that it is expected to have a positive domino effect, namely reducing unemployment and reducing poverty. Performance related to the budget is a financial performance in the form of a comparison between the components contained in the budget. The purpose of this study is to analyze the ratio of financial performance in the form of independence ratio, effectiveness ratio and efficiency ratio to poverty through economic growth. The analysis used is path analysis. The results showed that the independence ratio and effectiveness ratio had a negative and not significant effect on economic growth while the efficiency ratio had a positive and significant effect on economic growth. The independence ratio and effectiveness ratio have a negative and significant effect on poverty whereas, the efficiency ratio has a positive and not significant effect on poverty. Economic growth has a negative and not significant effect on poverty.Â Keywords: Independence Ratio, Effectiveness Ratio, Efficiency Ratio, Economic Growth and Poverty

PROSEDUR PENGADAAN BARANG DAN JASA DI DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA Sarapi, Lidya Angrini; Saerang, David P.E.; Afandi, Dhullo
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.15.3.30684.2020

Procurement of goods and services that are not healthy has an impact on the losses to be borne by the community, including the low quality of services received from the government. This study aims to analyze and test the suitability of the procedures for the procurement of goods and services in the Investment and One Stop Integrated Service of North Sulawesi with Presidential Regulation Number 16 of 2018 concerning Procurement of Government Goods / Services and Government Regulation Number 60 of 2008 Government Internal Control System (GICS). The analytical method used in this study is a descriptive method that starts with collecting data to be analyzed then a conclusion is drawn and the type of research used is descriptive qualitative. The results of the study obtained that the Procedure for Procurement of Goods and Services in the Investment and One Stop Integrated Service of North Sulawesi adjusted to Government Regulation Number 16 of 2018 and Government Regulation Number 60 of 2008 has been carried out well.

ACCOUNTABILITY REQUIREMENTS, AUDITING PERFORMANCE AND GENDER Wokas, Heince R. N.; Saerang, David P.E.; Tinangon, Jantje J; Saerang, Ivonne S
ACCOUNTABILITY Vol 9, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.29481.9.2.2020.46-59

The purpose of this study is to identify the different types of accountability requirements and to determine whether the workload and pressure of accountability requirements affect the auditing performance of the internal auditors' Government Internal Supervisory Apparatus (or called APIP) the Regional Government Inspectorate in North Sulawesi, Indonesia both women and men, with Partial Least Squares (PLS) modeling as an analysis tool used in analyzing and interpreting the data. The results of the study using quantitative analysis showed that the auditing performance of the APIP in North Sulawesi was partly influenced by the negative perceptions of work context in the form of workload and work pressure. The auditing performance is not affected by the dimensions of accountability requirements, work pressure affects the auditing performance, and so does the gender that does not affect the auditing performance.

EVALUASI PELAKSANAAN SISTEM PENAGIHAN PAJAK BUMI DAN BANGUNAN DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG Kamba, Mochammad Eko S.; Saerang, David P.E.; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25107.2013

The success of the ability of the nation itself in increasing the welfare of the people. To improve the well-being of its people, then the necessary funds, one of them through the Earth and building tax. The Earth and building taxes not fully collectible that still lack some of the arrears. To collect the arrears required an exercise of good collection system and organized. Object of the research was conducted at the KPP Pratama Bitung, which retail in this study discusses the evaluation of the implementation of the system of earth and building tax collection at KPP Pratama Bitung. The purpose of the this research is (1) to find out how the implementation of the system of earth and building tax collection at KPP Pratama Bitung, (2) know the level of tax revenues at KPP Pratama Bitung, (3) to find out how well implementation of the Tax collection system at KPP Pratama Bitung. This research uses qualitative data and quantitative data. Analytical method used is descriptive analysis method. The results showed that the implementation of the system of KPP Pratama Bitung in 2009-2011 is already good visible from Earth and building tax receipts that always hit the target set by the Office.

ANALISIS POTENSI PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI SELURUH KABUPATEN/ KOTA PROVINSI MALUKU UTARA Lumikis, Riri I.C; Saerang, David P.E.; Ilat, Ventje
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.v6i2.10495

Local Taxes and Levies is one source of local revenue that has a very important role in the implementation of regional development in North Maluku province. Therefore, with the increasing realization of the kind of reception is in the formation of local revenue (PAD), will show an increase in local fiscal autonomy, as well as reduce the dependence of local development funding from the central government finances. The type of data used in this research, Quantitative Data is data in the form of numbers or numbers that can be processed or analyzed using mathematical or statistical calculations. The research was conducted at the Bureau of Financial Accounting Section of North Maluku Province which is one of the government agencies. Based on the results of research based on the evaluation of historical data and projections of potential tax revenue projections District / City of North Maluku in the next year will increase 29% and the revenue potential Retribution District / City of North Maluku in the next year will increase 77%.

THE INFLUENCE OF BRAND LOYALTY, BRAND AWARENESS, AND PERCEIVED QUALITY ON CONSUMER BUYING DECISION OF YAMAHA VIXION MOTORCYCLE IN MANADO Rantung, Wensy; Saerang, David P.E.; Mekel, Peggy Adeline
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 001 - 115
Publisher : Universitas Sam Ratulangi

In the modern society brand not only represent the product or company but also have a strong association with perceived quality, consumersâ€™ life style, consumer loyalty. The purpose of this study is to create a deeper consideration of what the influence of brand loyalty, brand awareness, and perceived quality can have, when people go for purchasing, choose the products between different brands, especially private vehicle like motorcycle. This study also tries to explore the relation between brands loyalty, brand awareness, and perceived quality and the consumer decision making process to buying motorcycle in Manado. The research method associate with multiple linear regression analysis technique with 100 respondents as sample of the research taken from people in Manado as consumers of motorcycle. From the study it is revealed that when consumer choose to purchasing one of some brand motorcycle, it's because they are influenced of brand loyalty, brand awareness and perceived quality. And this study also reveals that branded motorcycle have a great place in consumer mind, when customers go for purchasing a motorcycle they prefer to purchase a well know branded motorcycle. Keywords: brand loyalty, brand awareness, perceived quality, buying decision

The The Influence of Transformational Leadership and Employee Integrity through Organizational Citizenship Behavior (OCB) on Employee Innovation in Regency / City Inspectorates Praseno Hadi; Hamidah; David Paul Saerang
Journal of Business and Behavioural Entrepreneurship Vol 4 No 1 (2020): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

This study aims to analyze and discuss the effect of Transformational Leadership and Employee Integrity through Organizational Citizenship Behavior (OCB) Against Employee Innovation at Regency / City Inspectorates in North Sulawesi Province. This research is a quantitative study, using a survey method with a causal approach, with data analysis techniques using Structural equation modeling (SEM) analysis. Research respondents numbered 200 employees at the District / City Inspectorate in North Sulawesi Province. The results of this study indicate that 1) Transformational leadership has a direct and positive effect on employee innovation. The better the leadership at the regional Inspectorate adopts the transfrormational leadership style, the better the innovator will be at the regional inspectorate. 2) Integrity has a direct and positive effect on employee innovation. The more integrity with APIP Regional Inspectorate, the better will be innovations in the field of supervision. 3) Organizational citizenship behavior (OCB) has a direct and positive effect on employee innovation. The better the Organizational Citizenship Behavior (OCB) of the APIP Regional Inspectorates, the innovations of the APIP in the field of supervision will also increase. 4) Transformational leadership has a direct and positive effect on organizational citizenship behavior (OCB). The better the leadership at the regional Inspectorate adopts the transformational leadership style, the more it increases organizational citizenship behavior (OCB) from the APIP. 5) Employee integrity has a direct and positive effect on organizational citizenship behavior (OCB). The more integrated the APIP regional Inspectorate, the better the organizational citizenship behavior (OCB) of the APIP. 6) Transformational leadership has an indirect and positive effect on employee innovation through organizational citizenship behavior (OCB). 7) Employee integrity has an indirect and positive effect on employee innovation through organizational citizenship behavior (OCB).

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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