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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 JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis Abdurrauf Science and Society

David Paul Elia Saerang

Sam Ratulangi University Manado

Author-ID : 367906

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE IMPACT OF PROMOTIONAL TOOLS ON CONSUMER BUYING BEHAVIOR AT MATAHARI DEPARTMENT STORE MANADO TOWN SQUARE Malombeke, Shintia; Saerang, David Paul Elia; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 1 (2014): Jurnal EMBA, HAL 01 - 122
Publisher : Universitas Sam Ratulangi

For maximizing market share, every company will carry out various forms of marketing strategies aimed to boost sales. Promotional activity is one form of marketing strategy that aims to introduce and simultaneously influence consumers to buy the products offered by the company so as to increase the volume of sales. The purpose of this study was to find the impact of promotional tools such as buy one get one free, price discount, coupon promotion and physical surroundings on consumer buying behavior at MDS Manado Town Square. This research is a quantitative research that used associative research. The data was collected through questionnaire with sample size is 75 respondents who are selected often and always purchasing at MDS MTS. The conclusion is there is significant positive impact of buy one get one free, price discount, and coupon promotion on consumer buying behavior and Â no significant at physical surroundings. It means MDS MTS should improve the promotions and the physical surroundings in order to attract more customers to make purchasing. Therefore the researcher recommended to MDS MTS to better continues maintaining and improve their marketing strategies through promotional activities in order to attract more customers to continue making purchases. Keywords: promotional tools, consumer buying behavior

ANALYZING CUSTOMER PERCEPTION ON PRODUCT ATTRIBUTES OF SMARTPHONE (OPPO, XIAOMI, ZENFONE) IN MANADO Sjamsoedin, Junistia Priscilla; Saerang, David Paul Elia
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 4 (2014): Jurnal EMBA, HAL 714- 831
Publisher : Universitas Sam Ratulangi

Smartphone provides a one stop solution for mobile calls, email sending, and internet access, Smartphone is compact in size and often only slightly bigger than standard mobile phone. Recently the Smartphone sales increased for the brand at an affordable price as Oppo, Xiaomi, and Zenfone. That is why those Smartphone are bought by many people in Manado. This research is designed to provide information about marketing implementation and get a better knowledge regarding the role of product attributes of Oppo, Xiaomi and Zenfone. The method used in this research is quantitative research method using correspondent analysis which will provide an emphasis on numerical data (number) processed with statistical methods. The data from this research were gathered by using questionnaire, which the sample is the representative customer with simple random sampling approach. There are several points that can be found to be the main point is that each Smartphone has their own benefit and luxury offers by the companies. The result of this study confirms that according to customer perception, Zenfone has the very good function, ease of use, design, eco-friendliness and satisfaction compare with the two product Smartphone, in this case Xiaomi and Oppo. In the terms of reliability and durability, Oppo is more superior. Xiaomiâ€™s product attributes are less attractive compare to both of its competitors according to customer perception. Keywords: customer perception, product attributes, smartphone

ANALISIS PENERAPAN PSAK 50 DAN 55 ATAS PENURUNAN NILAI (IMPAIRMENT) PIUTANG PADA PT. CLIPAN FINANCE INDONESIA TBK. Wondal, Jackline Ruth; Saerang, David Paul Elia; Tirajoh, Victorina Z.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 1 (2015): Jurnal EMBA, HAL 118- 230
Publisher : Universitas Sam Ratulangi

Aset keuangan atau kelompok aset keuangan dievaluasi melalui indikator penurunan nilai pada setiap tanggal neraca. Penurunan nilai telah terjadi, jika dan hanya jika terhadap bukti yang objektif mengenai penurunan nilai tersebut sebagai akibat dari satu atau lebih peristiwa yang terjadi setelah pengakuan awal aset keuangan (peristiwa merugikan), dan peristiwa yang merugikan tersebut berdampak estimasi pada arus kas masa depan atas aset keuangan yang dapat diestimasi secara andal. Objek dalam penelitian ini adalah PT. Clipan Finance Indonesia Tbk., dengan sampel Laporan Keuangan dan Catatan atas Laporan Keuangan PT Clipan Finance Indonesia Tbk, tanggal 31 Desember 2013. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif. Hasil penelitian menunjukkan Perusahaan telah menerapkan PSAK 50 dan PSAK 55 dalam penyajian laporan keuangannya. Hal ini membuat perusahaan lebih informatif, wajar dan lengkap dalam hal penyajiannya.Sebaiknya pimpinan perusahaan tetap memberikan pelatihan kepada para karyawan tentang penerapan PSAK 50 dan PSAK 55 sehingga laporan keuangan yang sudah baik ini semakin terjaga kualitasnya.Kata kunci: perhitungan, pencatatan, pelaporan, pendapatan, bunga kredit.

PERCEIVED QUALITY OF COUNTERFEIT PERFUME AND ORIGINAL PERFUME Turk, Caleb Elijah; Saerang, David Paul Elia
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 629- 757
Publisher : Universitas Sam Ratulangi

Abstract: Perfume is one type of product that often has prestigious prices tied with quality to attract consumers, which (as often is seen with high-priced products) arouses the interests of counterfeiters to copy the originals. Perfume comes in many fragrances which are offered to customers. Fragrances have their own characteristics in order to match with the various tastes, moods, and occasions they may want them for. Perfume also can reflect certain life-styles. Perfume creates different perceived values depending on the consumer. The purpose of this research is to determine the differences of consumersâ€™ perceived quality between counterfeit and original perfume. This research uses comparison method based on data gathered from 100 respondents from the Faculty of Economics and Business, Sam Ratulangi University. By using independent sample t-test with SPSS program to analyze the data, this research found difference in consumer perception of counterfeit perfume and original perfume. As seen from the mean difference, original perfumes have more positive perception by consumers compared to counterfeit perfumes. Company management who produce original perfume should consider the market for their products in Manado, as the people here perceive original perfume to be better than counterfeit. Keywords: consumers perceived quality, counterfeit perfume, original perfume

CONSUMER PERCEPTION, BRAND EXPERIENCE AND PURCHASE INTENTION OF CHINESE MOBILE PHONES IN MANADO Limbongan, Milka Yodiah; Saerang, David Paul Elia; Mekel, Peggy Adeline
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

The growth of mobile phone users are increasing tremendously every year. The fact also shows that many vendors compete to sell mobile phone products including Chinese vendors. With the cheap image of Chinese products and their product quality have raised the issue to investigate the perception among customer and brand experience that people got. The aim of this study is to analyze the impact of consumer perception and brand experience on purchase intention of Chinese mobile phones in Manado. This study implements qualitative research, and there are 8 informants as research samples. The result shows that both, consumer perception and brand experience give an influence to people to have intention to purchase Chinese mobile phones and also shows that brand experience give the most influence to people not only to have intention but also to decide to purchase product. This research suggests Chinese mobile phones seller to build a good perception about Chinese mobile phone in terms of quality and drafting various managerial strategies to increase the purchase intention, by emphasizing the different perspectives of customer brand experience. Keywords: consumer perception, brand experience, purchase intention

ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DALAM PENYAJIAN LAPORAN KEUANGAN PADA PEMERINTAH KOTA BITUNG Langelo, Friska; Saerang, David Paul Elia; Alexander, Stanly Winylson
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 1 (2015): Jurnal EMBA, HAL 001- 117
Publisher : FEB Universitas Sam Ratulangi Manado

Diterbitkannya Peraturan Pemerintah (PP) No.71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP) dan Peraturan Menteri Dalam Negeri (Permendagri) No.64 Tahun 2013 tentang penerapan standar akuntansi pemerintahan berbasis akrual pada pemerintah daerah, pada Pasal 10 ayat (2) yang menyatakan penerapan SAP berbasis akrual pada pemerintah daerah paling lambat mulai tahun anggaran 2015, setiap pemerintah daerah dituntut untuk dapat melaporkan keuangan dengan baik dan benar sesuai ketentuan yang berlaku. Tujuan penelitian ini untuk mengetahui penyajian laporan keuangan dan kesiapan pemerintah Kota Bitung dalam menyajikan laporan keuangan berdasarkan SAP berbasis akrual. Hasil pengumpulan data dianalisis dengan metode deskriptif. Data diperoleh melalui studi lapangan. Hasil penelitian menunjukkan bahwa pemerintah Kota Bitung belum menerapkan PP. No.71 Tahun 2010 tetapi telah sesuai dengan PP. No.24 Tahun 2005 yaitu menggunakan basis kas menuju akrual, terdapat kendala dalam kesiapan berupa jumlah sumber daya manusia pelaksana secara kuantitas masih belum cukup di setiap SKPD dan kesiapan perangkat pendukung yang belum teruji. Diperlukan adanya peningkatan kualitas dan jumlah SDM yang berlatar belakang pendidikan akuntansi yang sesuai dan pengadaan sosialisasi serta bimbingan teknik sehingga dapat menghasilkan laporan keuangan yang andal dan transparan. Kata kunci: akuntansi, basis akrual, SAP

THE INFLUENCE OF DEMOGRAPHIC FACTORS (AGE, GENDER, EDUCATION AND INCOME) ON CONSUMER BUYING BEHAVIOR OF ONLINE SHOP Rambi, Fiano Michael; Saerang, David Paul Elia; Rumokoy, Farlane Stevie
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 1 (2014): Jurnal EMBA, HAL 01 - 122
Publisher : FEB Universitas Sam Ratulangi Manado

This study aims to analyze the influence of age, gender, education and income on consumer buying behavior of online shop. This studyâ€™s data is primary data obtained through the questionnaire distributed to online store consumers in Manado City. Multiple linear regression analysis Regression analysis was used and showed that the age education and income the same positive influence on consumer buying behavior, while gender has the opposite impact. Testing hypotheses partially shows that the value of the variable t for age and education greater than ttable and gender and income has the opposite comparison. Simultaneous hypothesis testing, where the value of the variable F value for these variable is greater than Ftable. which means that the four variables simultaneously affect the consumer buying behavior. The relationship model indicates that consumer buying behavior is influenced by age, gender, education and income while the rest percentage influenced by other excluded causes in this study. The result of analysis indicates that these variables to consumer buying behavior have a positive relationship. Keywords: consumer, buying behavior, demographic factors

PENETAPAN HARGA JUAL DENGAN COST PLUS PRICING MENGGUNAKAN PENDEKATAN FULL COSTING PADA UD GLADYS BAKERY Moray, Jessica Claudia; Saerang, David Paul Elia; Runtu, Treesje
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 1212-1338
Publisher : FEB Universitas Sam Ratulangi Manado

Setiap badan usaha didirikan pada prinsipnya bertujuan untuk mendapatkan laba, yang diperoleh dari kegiatan usaha dan dapat bersaing dalam pasar. Harga jual yang terlalu tinggi akan menjadikan produk kurang bersaing diÂ pasar, sementara harga jual yang terlalu rendah tidak akan memberikan keuntungan bagi pengusaha. Tujuan penelitian ini adalah untuk mengetahui cara penetapan harga jual pada UD. Gladys Bakery dengan harga jual menurut metode cost plus pricing menggunakan pendekatan full costing sehingga dapat menghasilkan laba yang maksimal. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif kuantitatif. Hasil penelitian menunjukan harga jual dari UD. Gladys Bakery hanyalah harga jual relative yaitu harga jual yang mengikuti harga pasar. Harga jual menggunakan metode cost plus pricing menggunakan pendekatan full costing. Harga jual dengan menggunakan metode ini lebih rendah dibandingkan dengan metode yang telah dipakai perusahaan sebelumnya. Perusahaan sebaiknya menggunakan metode cost plus pricing dengan pendekatan full costing dalam menghitung harga jual sehingga harga jual yang dicapai perusahaan dapat bersaing dengan produk sejenis yang ada dipasaran. Kata kunci: cost plus pricing, full costing, harga jual produk

THE EFFECT OF EXTRINSIC MOTIVATIONAL FACTORS TOWARDS IBA STUDENT ACHIEVEMENT Rondonuwu, Mariska; Saerang, David Paul Elia; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 236 - 360
Publisher : Universitas Sam Ratulangi

The reason students can facing the world of competition because they have a motivation. A thing that help students to get their motivation when they are not get a motivation by themself is through extrinsic motivational factors. There are two objectives of this research are to analyze the effect of extrinsic motivational factors towards student achievement and to identify the most influental factors on student achievement. The method is multiple linear regression analysis to examine the effect of independent variable (Environment, Lecturer, Family, Study Group) on the dependent variable (student achievement). IBA students in Economics and Business Faculty, Sam Ratulangi University as the population with 100 respondents. The result of this analysis which extrinsic motivational factors have positive effects on student achievement and lecturer is the most influencing variable that significantly influence student achievement. Moreover, based on F-test and T-test, all independent variable influence student achievement simultaneously but not partially because family factor has no significant affect to student achievement. This study suggest thatÂ the IBA system better to keep and maintain enthusiastic lecturer and family factor better to be increased Â to make students can keep to be motivated more. Keyword: student achievement, environment, lecturer, family, study group.

THE FACTORS INFLUENCING CONSUMER PURCHASE DECISION IN CHOOSING TABLET PRODUCTS OF IBA STUDENTS Korompis, Caecilia Eva Martina; Saerang, David Paul Elia; Tumewu, Ferdinand J.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 598 - 726
Publisher : Universitas Sam Ratulangi

Youth in this modern era, related with their intention to get information access quickly. Nowadays, there is a popular gadget that used by many people which called tablet. Tablet is a combination of cell phones and laptop. The students of IBA program as the youth who are studying, they need to have gadget which not only can be used to access the internet or social media, but also can help them in college activity. The objective of this research is to know what factors that influencing consumer purchase decision of IBA students in choosing tablet. The population observed is IBA students who have tablet with sample as many as 100 respondents. This research used quantitative method where this research spread questionnaire to obtain the primary data. Factor Analysis Method was used to analyzed the twenty variables of this research. The result and conclusions are from the twenty variables, seventeen variables formed five factors that influence consumer to purchase tablet products. Those factors are product, dependency, brand, usage and quality. There are three variables that do not significantly influence consumer to buy tablet products, namely: trend, curiosity, and friends. Besides those variables, there are also some additional factors that influence consumer in buying tablet products, which are: software application, accessories, feature, extra function, and product released year. The company that produces tablet products should pay attention to all the factors because it has significant influence to consumer purchase decision. Keywords: tablet products, consumer purchase decision.

Co-Authors Agus Toni Poputra, Agus Toni Agus Tony Poputra Akhyar Tipan, Akhyar Andre Stevan Masihor, Andre Stevan Andrea Giovani Sirang, Andrea Giovani Angelina, Junita Anneke Wangkar Aprilia Elvira Johannes Beauty Sumarauw Caecilia Eva Martina Korompis Caleb Elijah Turk, Caleb Elijah Christine Lidya Manongga Cicilia Tinangon, Cicilia Daleno, Irna Prisye Dama, Aditya Datu, Christian V. David Peter Rotinsulu Debora Christiani Wola, Debora Christiani Dessy Ayuni M. Toduho Dhullo Affandi Djulaiha Fabanyo Edelways Cheryl Sandrina Rembet Een Novritha Walewangko, Een Novritha Ellis Fanny Manginsihi, Ellis Fanny Emilia Margareth Gunawan Eynstein Abraham Ganggali Farlane Rumokoy Farlane Stevie Rumokoy Ferdinand J. Tumewu Ferdinand Tumewu Fiano Michael Rambi Friska Langelo Glenny Marselia The Grace Nangoi Grace Taawoeda HALIM, Maria Monica Angela Harijanto Sabijono Harry Saputra Liando Heince R. N. Wokas Heince Wokas Helen, Rumayar Angela Natesha Hence Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Inggriani Elim Jackline Ruth Wondal Jessica Claudia Moray Jessy D. L. Warongan, Jessy D. L. Josua H.R. Lumbantobing Junistia Priscilla Sjamsoedin Kapojos, Peter Marshall Kareth, Vebby Kereh, Keiko Takeshi Dionisius Korompis, Claudia W. M. Korompis, Claudia Wanda Melati Kumaat, Robby J. Kussoy, Emerald Brilliant Latjandu, Lady Diana Lidia Mawikere Lintong, Diana Nova Lomboan, Meiva Fransiska Lumunon, Cisilia Majampoh, Greise Mamengko, Christian Jhon Manein, Jeinita Olviana Marcella, Jenny Maria Tielung Mariska Rondonuwu Marsion Immanuel Kant Simangunsong, Marsion Immanuel Kant Marthin, Titien Merinda H. Ch. Pandowo Michael Morljaya Tenglewier Milka Yodiah Limbongan Mohammad, Indira Mokodompit, Rinny Fadlilah Monica, Sepang Gisella Muhammad Reza Nadeak, Paskah Nikita Melisa Rattu, Nikita Melisa Novi Swandari Budiarso Novita Asrilia Moningka, Novita Asrilia Pala’langan , Eri Novayanti Pangau, Clearry Julistya Pangemanan, Sifrid Sonny Peggy Adeline Mekel Pondaag, Jones H. Yr Pusung, ⁠Rudy J. Ramot Paulus Christian Sitanggang Rampengan, Rachel Romilda Ratag, Nilisye Debora Regina Rompas, Regina Renli Ferrari Daud Sondakh, Renli Ferrari Daud Robert Lambey Rogi, Mirah Helen Rompas, Debora Helen Rondonuwu , Sintje Rudy J. Pusung Rungkat, Putri Oktwentysi Felisiany Runtukahu, Archelia Lara Gabriele Sela, Syaloom Miracle Sherly Pinatik Shintia Malombeke Sifrid S. Pangemanan Silangen, Novia Astrid Sintike Mentari Modo, Sintike Mentari Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanly Winylson Alexander Sumendap, Olivia H.S. Sumual, Astrid Claudia Sylvia Febriany Gerungan, Sylvia Febriany Tampemawa, Varelino Syalom Justicio Tampubolon, Phamela D Tety Darise, Tety Timothy Ray Korah, Timothy Ray Treesje Runtu Tumewu, Ferdinand Johanis TUMIMOMOR, Cherril Angelia Turangan, Julia Christina Valentine Gabriel Wehantouw Ventje Ilat Veronica Junisa Lolong, Veronica Junisa Victorina Z. Tirayoh Wandha Marina Supit Warouw , Irene Christina Winston Pontoh Wongkar, Cheisy Theresia

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