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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
David Paul E. Saerang
University of Sam Ratulangi, Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS EXPECTATION GAP ANTARA APARAT PENGAWASAN INTERN PEMERINTAH (APIP) DAN PEMANGKU KEPENTINGAN MENGENAI PERAN DAN INDEPENDENSI APIP DALAM PENGAWASAN PENYUSUNAN ANGGARAN BELANJA DAERAH PADA PEMERINTAH PROVINSI SULAWESI UTARA Singal, Yuanita Iva Maya; Saerang, David Paul E.; Karamoy, Herman
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13559

Abstract

As an institution of supervision Inspectorate have a responsibility to review  the drafting of RKA SKPD. In carrying out the functions of supervision, often found the existence of the expectation gap i.e. a difference of wishes or expectations of stakeholders towards the APIP work with the reality of the work shown by the APIP. Expectations of stakeholders sometimes exceeds what the roles and responsibilities of APIP. This research aims to analyze the expectation gap between APIP and stakeholders (auditee) regarding the role and independence of the APIP in supervision of the preparation of the regional budget in the Government of North Sulawesi province. This study used a qualitative approach by taking the location of research in 5 (five) SKPD on the Government of North Sulawesi province with criteria of informant is APIP in North Sulawesi Province of Inspectorate with experience more than 5 (five) years and auditee has the task drafting of RKA. The results of this study showed that at the role of APIP, there is no an  expectation gap but for the issue of perception the limitation of responsibility of APIP, need to be evaluated especially in things still lacking with regards to his responsibilities include improving the quality of human resources such as the understanding of the regulation and its changes and also their skill. Whereas toward independence, on the issue of the perception of the independence of APIP there is no expectation gap but about the influence of the organizational structure of the role and influence of the role of APIP as a consultant found the existence of the expectation gap.   Keywords :  Expectation  Gap, The  Role  Of  APIP, Independence  Of  APIP, Supervision of  The Formation Of The Regional Budget
PENGARUH SKEPTISME PROFESIONAL, KOMPETENSI, PEMAHAMAN ATAS SISTEM PENGENDALIAN INTERN AUDITI DAN PERTIMBANGAN RISIKO AUDIT TERHADAP KEMAMPUAN PENDETEKSIAN KERUGIAN DAERAH PADA INSPEKTORAT PROVINSI SULAWESI UTARA Popilo, Riyani Leady; Saerang, David Paul E.; Ilat, Ventje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13552

Abstract

Inspectorate of North Sulawesi Province has a role to provide early warning and improve the effectiveness of risk management in implementing the tasks and functions of government agencies (anti corruption activities). This research aims to test the effect of professional scepticism, competence, the understanding of auditee internal control system and audit risk consideration to the ability of regional loss detection as simultaneous and partial in Inspectorate of North Sulawesi Province. The sample in this research is the 70 auditors. The variables that used are professional skepticism (X1), competence (X2), understanding of auditee internal control system (X3) and audit risk consideration (X4) as independent variables and ability of regional loss detection (Y)as dependent variable. This research use quantitative method with multiple regression analysis. The results indicate that professional skepticism, competence, understanding of auditee internal control system and audit risk consideration simultaneously have significant effect to the ability of regional loss detection. Partially,  professional skepticism and understanding of auditee internal control system have a significant effect to the ability of regional loss detection, whereas the competence and audit risk consideration have no significant effect to the ability of reginal loss detection. Keywords        :           regional loss, skepticism, competence, internal control system, audit risk
THE INFLUENCE OF COSTUMER RELATIONSHIP MANAGEMENT TOWARD CUSTOMER LOYALTY IN PT BANK NEGARA INDONESIA MANADO Pangkey, Monika; Saerang, David Paul E.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 1594 - 1722
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.756 KB) | DOI: 10.35794/emba.2.2.2014.5007

Abstract

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
Co-Authors Herman Karamoy Monika Pangkey Riyani Leady Popilo, Riyani Leady Ventje Ilat Yuanita Iva Maya Singal, Yuanita Iva Maya