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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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PENERIMAAN RETRIBUSI PASAR DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA TIDORE KEPULAUAN Toduho, Dessy Ayuni M.; Saerang, David Paul Elia; Elim, Inggriani
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 1090 - 1211
Publisher : Universitas Sam Ratulangi

Pendapatan Asli daerah (PAD) merupakan penerimaan dari pungutan pajak, retribusi, pengelolaan kekayaan daerah yang dipisahkan dan pendapatan lain-lain. Retribusi Daerah merupakan salah satu sumber pembiayaan pembangunan daerah yang diandalkan guna mendukung pelaksanaan otonomi daerah. Salah satu jenis retribusi daerah yang dipungut oleh pemerintah Kota Tidore adalah retribusi pelayanan pasar. Penelitian ini bertujuan untuk mengetahui tingkat efektifitas dan kontribusi retribusi pasar terhadap retribusi daerah dan PAD. Metode analisis yang digunakan deskriptif kuantitatif, untuk menganalisis data target dan realisasi penerimaan retribusi pasar tahun 2009-2013 dengan menggunakan rasio efektifitas dan rasio kontribusi. Hasil penelitian menunjukan bahwa yang mencapai tingkat efektifitas hanya pada tahun 2013 sedangkan tahun 2009-2012 belum efektif. Kontribusi retribusi pasar terhadap retribusi daerah rata-rata 11,64% kemudian kontribusi retribusi pasar terhadap PAD rata-rata 5%. Walaupun kontribusi terhadap retribusi daerah dan PAD relatif kecil namun cukup berarti dalam pembiayaan penyelenggaran pemerintahan. Sebaiknya pimpinan Dinas Pendapatan Daerah Kota Tidore, Melakukan identifikasi dan registrasi ulang terhadap wajib retribusi sehingga di dapat data yang akurat serta memudahkan untuk mengidentifikasi proporsi retribusi daerah. Kata kunci: efektifitas, kontribusi, retribusi pasar, retribusi daerah, pendapatan asli daerah

ANALYSIS OF ENTREPRENEURIAL MANAGEMENT AND INNOVATION Ganggali, Eynstein Abraham; Saerang, David Paul Elia; Mekel, Peggy Adeline
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 1, No 4 (2013): Jurnal EMBA, HAL 2264 - 2381
Publisher : Universitas Sam Ratulangi

The entrepreneurial management requires different management from the existing ones. But like the existing it requires systematic, organized, purposeful management. And while the ground rules are the same for every entrepreneurial organization, the existing business, the public-service institution, and the new venture present different challenges, have different problems, and have to guard against different degenerative tendencies. The purpose of this research is to analyze the practice of Entrepreneurship Management and Innovation to help Entrepreneur reach their business goal. This research uses qualitative approach and descriptive method, the analysis is a descriptive process, through literature study that collects information and classifying the data and then describing the variables. Results and conclusions are (1) that thenew functions of management that tap into the potential of all employees are: Energize, Empower, Support, and Communicate; (2) Entrepreneurial management requires policies and practices in four major areas, and (3) When innovation is perceived by the organization, this requires specific policies. It is recommended that students to have knowledge and ability, know how to manage people and be creative to create the organization or their job, and be innovative, make a different or very different. Keywords: entrepreneurship, entrepreneurial management, innovation

THE ANALYSIS OF TRAINING AND DEVELOPMENT ON EMPLOYEE PERFORMANCE AT PT. BANK NEGARA INDONESIA (PERSERO) TBK. MANADO Rompas, Regina; Saerang, David Paul Elia; Tielung, Maria V.J
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 3 (2015): Jurnal EMBA, HAL 483 - 607
Publisher : Universitas Sam Ratulangi

Human resource is very important and considered as a resource that is important to all organizations A company cannot build a good team of working professionals without good human resources. Therefore, solutions is company holds training. The quality of service in a company is reflected from the services provided by its frontliners. When the frontliners successfully apply their training at work, it enables them how to solve the problems. The objectives of this research is to know employee performance after the training and development and the success of the training and development program in PT. Bank Negara Indonesia (Persero) Tbk Manado. This research is a descriptive research. The results of this research by using the In-Depth Interview with all the informants shows that their performance are improved after training, training helps the employees to improve their skill and ability at work, and the success factors of training and development program that really help the employee to understand the material are the good instructor, materials, and facilities. The management of Bank BNI should update its training material, review the time of training, and add more types of training that can help the employees in doing their daily tasks. Â Keywords: training, development, employee performance Â

ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN KEPULAUAN SANGIHE MENGGUNAKAN METODE VALUE FOR MONEY Liando, Harry Saputra; Saerang, David Paul Elia; Elim, Inggriani
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 1686 - 1814
Publisher : Universitas Sam Ratulangi

Kinerja keuangan merupakan sangat penting untuk dikaji dalam organisasi sektor publik termasuk pemerintahan. Sejak diterapkan penganggaran berbasis kinerja, pemerintah daerah dituntut untuk mampu menghasilkan kinerja keuangan secara baik. Meningkatnya tuntutan pelaksanaan akuntabilitas publik oleh organisasi sektor publik seperti pemerintah pusat dan daerah, unit-unit kerja pemerintah, departemen dan lembaga negara diharapkan dapat mengurangi terjadinya pemborosan, kebocoran dana dan mendeteksi program-program yang tidak layak secara ekonomi. Tujuan penelitian ini untuk mengetahui kinerja keuangan Pemerintah Kabupaten Kepulauan Sangihe tahun 2012 sampai 2013 dengan metode analisis deskriptif kuantitatif. Pengujian dilakukan dengan menggunakan metode value for money untuk mengukur kinerja keuangan dari segi ekonomis, efisiensi dan efektifitas dalam laporan realisasi anggaran tahun 2012 dan tahun 2013. Hasil analisis kinerja keuangan pemerintah Kabupaten Kepulauan Sangihe dari segi ekonomis disimpulkan bahwa pemerintahan Kabupaten Kepulauan Sangihe dalam mengoptimalisasi anggaran harus lebih hemat dan tepat sasaran, dari segi efisiensi harus ditingkatkan lagi sehingga masyarakat merasakan hasil otonomiÂ terutama nominal anggaran yang lebih berpihak pada kepentingan masyarakat,dan dari segi efektifitas dapat diperbaiki dengan upaya peningkatan secara berkesinambungan guna peningkatan kesejahteraan masyarakat. Pemerintah sebaiknya mengoptimalkan anggaran, serta aparatur pengelola anggaran agar dapat lebih tepat sasaran dan di nikmati oleh masyarakat. Â Kata kunci: value for money, ekonomi, efisiensi, efektifitas

PENERAPAN AKUNTANSI BIAYA BAHAN BAKU DALAM PROSES PRODUKSI PADA PT. PUTRA KARANGETANG MINAHASA SELATAN Taawoeda, Grace; Saerang, David Paul Elia; Wokas, Heince
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 1686 - 1814
Publisher : Universitas Sam Ratulangi

Manajemen perusahaan manufaktur, dituntut untuk melaksanakan penyempurnaan aktivitas secara berkesinambungan, agar perusahaan memiliki daya saing yang tinggi dalam jangka panjang. Hal ini mendorong pimpinan perusahaan untuk merencanakan, mengendalikan, serta mengawasi setiap kegiatan yang dilakukan agar tujuan perusahaan dapat tercapai. Objek penelitian ini yaitu PT. Putra Karangetang Minahasa perusahaan yang bergerak dalam bidang industri bahan makanan berupa tepung kelapa sebagai produk utama. Tujuan penelitian ini yaitu untuk mengetahui bagaimana penerapan akuntansi biaya bahan baku dalam proses produksi telah dilakukan dengan benar. Metode analisis yang digunakan yaitu metode deskriptif analisis. Dengan metode ini, data penelitian disusun,diinterpretasikan, dideskripsikan, dan dianalisis. Penelitian ini dibandingkan dengan kebijakan yang diterapkan perusahaan jika perusahaan menggunakan metode Economical Order Quantity (EOQ). Alat analisis data yang digunakan untuk menganalisis data penelitian ini meliputi kuantitas pemesanan. Hasil penelitian menunjukkan bahwaÂ perusahaan sebaiknya meninjau kembali kebijakan persediaan bahan baku yang selama ini telah dilakukan dan perusahaan sebaiknya menentukan besarnya persediaan bahan baku dengan menggunakan economic order quantity untuk menghindari resiko kehabisan bahan baku dan juga kelebihan bahan baku sehingga dapat meminimalisasi biaya bahan baku bagi perusahaan. Kata kunci: akuntansi, biaya bahan baku

EFEKTIVITAS PAJAK PENERANGAN JALAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA UTARA Manongga, Christine Lidya; Saerang, David Paul Elia; Elim, Inggriani
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 1212-1338
Publisher : Universitas Sam Ratulangi

Pajak Penerangan Jalan merupakan sektor potensial dalam meningkatkan efektivitas penerimaan pajak. Â kontribusinya untuk pembangunan ekonomi Kabupaten Minahasa Utara dan PAD. Tujuan penelitian ini untuk mengetahui tingkat efektivitas dan Kontribusi PPJ terhadap PAD Kabupaten Minahasa Utara. Penelitian ini di lakukan di Dinas Pendapatan D Kabupaten Minahasa Utara. Metode analisis yang digunakan adalah metode deskriptif kuantitatif, dengan menganalisis data realisasi Pajak Penerangan Jalan. Hasil penelitian menunjukkan bahwa efektivitas dari Pajak Penerangan Jalan yang terjadiÂ sangat bervariasi. Â Secara keseluruhan kontribusi Pajak Penerangan Jalan Â memberi kontribusi yang baik terhadap PAD. Ini berarti bahwa penerimaan Pajak Penerangan Jalan dan Kontribusinya terhadap PAD Kabupaten Minahasa Utara sudah cukup baik. Sebaiknya pihak PLN di Kabupaten Minahasa Utara meningkatkan pelayanan terhadap konsumen khususnya terhadap penambahan fasilitas Penerangan Jalan, Â mengingat realisasi Pajak Penerangan Jalan telah melebihi target. Kata kunci: pajak penerangan jalan, efektivitas, kontribusi

THE EFFECT OF SERVICE QUALITY AND PROMOTION ON DANA CUSTOMER SATISFACTION AT FEB UNSRAT STUDENTS Tampemawa, Varelino Syalom Justicio; Saerang, David Paul Elia; Tumewu, Ferdinand Johanis
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 03 (2024): JE. Vol. 12 No 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v12i03.57462

This study aims to determine the effect of service quality and promotion on Dana customer satisfaction of FEB UNSRAT students at Sam Ratulangi University. The study was conducted using a questionnaire that has spread to the customers on FEB students. The results revealed that the quality of accommodation, quality of accessibility, venue, and their dimensions contribute directly to satisfaction of tourists, their intention to return and eventually development of tourism industry in a region which should be considered highly by managers of tourist industry. The research results showed that service quality has a significant and positive effect on DANA Customer Satisfaction. Service quality is the most important factor that affects the satisfaction of customers. Keywords: Service quality, Promotion, Customer Satisfaction

THE IMPACT OF SELF-EFFICACY AND SELF ESTEEM ON INTERNSHIP STUDENTS JOB PERFORMANCE Runtukahu, Archelia Lara Gabriele; Saerang, David Paul Elia; Pandowo, Merinda Herrari Ch.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 03 (2024): JE. Vol. 12 No 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v12i03.58071

With education evolving beyond academic learning, universities recognize experiential learning, one of which is exposing students to an internship program as it is critical to boost the graduates’ employability. Shortcomings and limitations of the internship program affect students’ performance, while universities and companies have certain expectations, students’ will have to rely on their self-core for great internship job performance. This study aims to understand how their self-core of Self-Efficacy and Self-Esteem impacts their Internship Job Performance. The research approach is using a quantitative approach, using an online questionnaire targeted at Management students from Faculty of Economics and Business Sam Ratulangi University who took an internship as a compulsory course in the period of 2022/2023. Probability sampling was used to select a sample of 70 respondents among the population. The analysis results indicate that Self-Efficacy has no influence on Internship Job Performance, meanwhile Self-Esteem has a positive influence on Internship Job Performance. Simultaneously, Self-Efficacy and Self-Esteem has a positive influence on Internship Job Performance. Keyword: Self-Efficacy, Self-Esteem, Internship Job Performance

THE INFLUENCE OF SCARCITY MESSAGES AND PAY LATER PAYMENT METHOD ON IMPULSE BUYING BEHAVIOR OF GEN Z SHOPEE USERS IN MANADO Sela, Syaloom Miracle; Saerang, David Paul Elia; Rogi, Mirah Helen
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 03 (2024): JE. Vol. 12 No 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study examines the influence of Scarcity Messages and the Pay Later Payment Method on Impulse Buying Behavior among Gen Z Shopee users in Manado, specifically focusing on students of the Management Department at the University of Sam Ratulangi. The research aims to explore how these two marketing strategies affect the purchasing decisions of young consumers in the context of e-commerce. Utilizing a quantitative approach, data was collected through a structured questionnaire distributed to 100 respondents selected using purposive sampling. The data were analyzed using multiple regression analysis. The results reveal that both Scarcity Messages and the Pay Later Payment Method have a significant and positive impact on Impulse Buying Behavior, both partially and simultaneously. This research contributes to the understanding of how e-commerce platforms can leverage marketing strategies to influence consumer behavior, particularly among Gen Z. Keywords: Scarcity Messages, Pay Later Payment Method Impulse Buying Behavior.

THE INFLUENCE OF BRAND IMAGE AND PRODUCT QUALITY ON CUSTOMER SATISFACTION OF STARBUCKS COFFEE MANADO Wongkar, Cheisy Theresia; Saerang, David Paul Elia; Gunawan, Emilia Margareth
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 13 No. 01 (2025): JE. Vol. 13 No 1
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v13i01.60388

This study aims to analyze the effect of brand image and product quality on customer satisfaction at Starbucks Coffee Manado. The approach in this study, using research with a quantitative approach and a research model using multiple linear regression analysis. Data was collected through questionnaires and literature. The sampling technique uses purposive sampling technique, which in the implementation of this technique uses a type of non probability sampling. Respondents in this study were 92 respondents. The results showed that, 1) Simultaneously, brand image and product quality have a significant effect on customer satisfaction at Starbucks Coffee Manado. 2) Brand Image has a positive and significant effect on customer satisfaction at Starbucks Coffee Manado. 3) Product Quality has a positive and significant effect on customer satisfaction at Starbucks Coffee Manado. Keywords: Brand Image, Product Quality, Customer Satisfaction

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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Journal : JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI