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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
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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PERFORMANCE ANALYSIS COMPARISON OF COCA COLA AND PEPSI The, Glenny Marselia; Saerang, David Paul Elia; Tumewu, Ferdinand
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 1212-1338
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.659 KB) | DOI: 10.35794/emba.2.2.2014.4707

Abstract

All companies fight to get as many consumers as they can and it makes, product, price, place and promotion become important factors to make a company has a successful marketing campaign.  The companies spend much money for create an attractive product at an affordable price, a place that can be reached, and the promotion that can be well-received  by the public.  So, regarding that fact, the researcher writes a study about the performance analysis comparison of Coca Cola and Pepsi in Manado by using Coca Cola and Pepsi marketing mix(product, price, place, and promotion).The researcher analyzes data based on primary data and secondary data by using SPSS software while, primary data is collected by distributing questionnaires to 100 Manado people.  Secondary data is collected by reading various books and browsing the internet.  The researcher uses Semantic differential scale. Which shows that coca cola has superior from the product, price, place and promotion compared with Pepsi. Finally, the researcher recommends  Coca Cola Company to keep maintaining the advantages, while Pepsi has to make changes to further develop the marketing process. Keywords: performance ,product, price, place, promotion
ANALYSIS THE INFLUENCE OF ORGANIZATIONAL CULTURE: POWER DISTANCE, INDIVIDUALISM AND MASCULINITY TO EMPLOYEE PERFORMANCE AT PT. FREEPORT INDONESIA Sumarauw, Beauty; Saerang, David Paul Elia; Pandowo, Merinda
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 1472 - 1592
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.684 KB) | DOI: 10.35794/emba.2.2.2014.4917

Abstract

Human resource is a major asset in an organization. Organizations should have its own personalities, which are reflected in their organizational culture. The activities in the organization will not work properly without the involvement of human element; meanwhile the success of achieving organizational goals is supported entirely from the behavior of employees. The external forces may suggest the need of cultural change therefore the culture of the organization will be formed in accordance with the strategy and its environment. This research is aimed to analyze (1) do power distance, individualism, masculinity influence employee performance at Quality Management Service (QMS) Department, PT. Freeport Indonesia; (2) which of power distance, individualism, masculinity has significant influence on employee performance at QMS Department, PT. Freeport Indonesia. The research methodology is associated with multiple linear regression analysis technique, as sample of the research 100 respondents. The findings revealed that power distance, individualism and masculinity have a significant effect to the employee performance at QMS Department. Masculinity is the most influencing factor on employee performance. In overall, PT Freeport Indonesia, particularly in QMS department should keep and maintain a work environment with regard to the personal values ​​and employee personality in line with organizational culture to maximize their performance. Keywords: power distance, individualism, masculinity, employee performance.
ANALISIS PENERAPAN KEBIJAKAN EARMARKING TAX PADA PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DI PROVINSI SULAWESI UTARA Masihor, Andre Stevan; Saerang, David Paul Elia; Karamoy, Herman
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25128.2013

Abstract

Regional autonomy and decentralization setting authority for every area in their independence and realize the potential to improve people's welfare. One potential area that is growing is a local tax , which is currently setting based on Undang-Undang No. 28 tahun 2009. In terms of social welfare legislation is mandated to allocate some funds for the construction sector activities withholding tax , this policy is known as earmarking tax. Motor vehicle tax is one tax that is included in this policy where the amount of the allocation that is at least 10 % of the proceeds and used for the construction of transportation infrastructure. In SULUT terms are defined in Perda No. 7 tahun 2009 in which the contents of its mandate in accordance with such provisions. The purpose of this study is to analyze the implementation of earmarking tax policy of motor vehicle tax in the province of North Sulawesi in accordance with the mandate of the legislation in force. The analytical method that used is descriptive analysis. The findings of this study are earmarking tax policy in SULUT go hand in hand with SULUT budget system where revenues and expenditures through the general treasury area. In 2012 spending on road infrastructure has increased more than 10 %, reaching 90 % of total motor vehicle tax that go, so that the allocation of funds is in compliance with applicable regulations.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI DAN PELIMPAHAN WEWENANG TERHADAP KINERJA MANAJERIAL DINAS DAERAH KABUPATEN KEPULAUAN SIAU TAGULANDANG BIARO Marthin, Titien; Saerang, David Paul Elia; Pangemanan, Sifrid S.
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.8.3.25097.2013

Abstract

The aim of this research is to test the effect of participation in budgeting, motivation, and delegation of authority towards performance managerial at the Regency of Siau Tagulandang Biaro Island. The general problem in this study is the lack of participation in budgeting, motivation and delegation of authority thus affecting the managerial performance at Regency of Siau Tagulandang Biaro Island. The population of this research are the 3rd and 4th echelon as much as 54 respondents. Multiple regression analysis by Statistical Product and Service Solution (SPSS). Independent variables in this research are participation in budgeting (X1), motivation (X2), and delegation of authority (X3), and dependent variable is performance managerial at The Regency of Siau Tagulandang Biaro Island. Before hypothesis testing with F-test and t-test, it was done instrument testing covering validity test, reliability test, classical assumptions test, multicolinearity test, normality test, heteroscesdastisity test. The study results that motivation within budgeting have a significant and positive impact on managerial performance, while the participation and delegation of authority did not significantly affect the managerial performance at Regency of Siau Tagulandang Biaro Island.
PENERAPAN BIAYA KUALITAS DALAM MENINGKATKAN EFISIENSI PRODUKSI PADA PT. TROPICA COCOPRIMA Ratag, Nilisye Debora; Saerang, David Paul Elia; Mawikere, Lidia
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.8.3.25102.2013

Abstract

Competition in the bussines world demanded the company to produce a quality product. In the improvement of quality itself raises the cost called quality cost. The purpose of this study is to know the applying of quality cost in increasing the efficiency production of PT. Tropica Cocoprima. Cost elements quality in general there are four but quality cost at PT. Tropica Cocoprima has three cost elements quality namely; cost of prevention, cost of appraisal, internal failure cost, while the cost of failure is not found on the external company. The biggest quality cost accur in 2011 amounting to Rp. 3.070.883.790,00 or 6,81% from total actual sale. The result show that estimate obtained with the addition cost on cost categories prevention, quality cost decreased amounting to Rp. 2.770.496.414,00 or 2,65% from total actual sale. So, it can be concluded quality cost can improve production efficiency and reduce produce defects.
ANALISIS STUDI KOMPARATIF TENTANG PENERAPAN TRADISIONAL COSTING CONCEPT DENGAN ACTIVITY BASED COSTING (STUDI KASUS PADA RUMAH SAKIT SILOAM DI MANADO) Sumendap, Olivia H.S.; Saerang, David Paul Elia; Pangemanan, Sifrid Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25131.2013

Abstract

This research compared the traditional method of cost calculation with activity based costing (ABC) in determining the inpatient room rate at Siloam Hospital. This research uses descriptive analytical method. Data obtained by analyzing documents, participant observation, interviews with chief accounting company then comparated with the existing literature. Implementation of activity based costing (ABC) provides an excellent effect in improving efficiency and resource activities. Calculation of costs with ABC is able to produce cheaper and more accurate when compared with traditional approaches. In the end Siloam Hospital is able to provide affordable rates for patients.
EVALUASI PERHITUNGAN DAN PELAPORAN PAJAK PPH 22 ATAS PENEBUSAN BAHAN BAKAR MINYAK DI PT.PERTAMINA MANADO Kussoy, Emerald Brilliant; Saerang, David Paul Elia; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25195.2014

Abstract

Taxes are the main source of state revenue. Without taxes, the majority of state activities is difficult to be implemented. One of the biggest contributor to state revenue is taxes from the oil and gas industry. Fuel ( BBM ) is one type of fuel produced from refining crude oil . Crude oil from the earth refinery processed in advance to produce oil products, which including the fuel. Associated with the tax code, the fuel tax is the object of section 22 is subject to income tax levied by Pertamina and entities other than Pertamina engaged in the sale of fuel over petroleum products. The purpose of this study is to evaluate the tax calculation and reporting of the top 22 pph fuel redemption is in accordance with the PMK 154/03/2010. The analytical method used is descriptive analysis. The findings of this study is the calculation done by PT. Pertamina on the sale of products or the goods are delivered fuel oil, gas, and lubricants have done well or in accordance with the provisions of applicable tax of 0.30 % of the sales price in the gas station filling station Sindulang as Private, in income tax article 22 reporting PT. Pertamina already fully in accordance with the tax regulations ,reporting not later than 20 days after the tax period ends.
ANALISIS PERHITUNGAN DAN PENCATATAN PPH PASAL 23 DAN PELAPORAN PPH PASAL 25 PADA PT. BANK SULUT CABANG UTAMA Lumunon, Cisilia; Saerang, David Paul Elia; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25189.2014

Abstract

Income tax article 23 ( article 23 ) , is withholding tax on income derived by a taxpayer in domestically and Permanent Establishment derived from the capital , organizing the delivery of services or activities other than those of Article 21 Income Tax withheld , paid , supplied , to be paid , or was due for payment by government agencies , subject to tax in domestically , organizers of the event , the permanent establishment , representatives of other foreign companies . While the Income Tax Article 25 is that income tax installment must be paid by the taxpayer for any month in the current tax year. This study aims to determine the amount of income tax Article 23 and Income Tax Article 25 are deposited and to know whether the calculation and recording of income tax under Article 23 and Article 25 of the Income Tax Reporting at PT. Bank Sulut Main Branch is in conformity with the Law on Income Tax. The object of research is taken at PT. Bank Sulut Main Branch. The method used is descriptive analysis method. From the results of this study concluded that the calculation and recording of article 23 and article 25 of Income Tax Reporting was in accordance with applicable regulations.
EVALUASI SISTEM PENGENDALIAN INTERNAL PIUTANG PADA DISTRIBUTOR UNILEVER INDONESIA AREA MANADO Pondaag, Jones H. Yr; Saerang, David Paul Elia; Affandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25119.2013

Abstract

Good receivable control system will affect the company's success in carrying out the sale on credit policy. Likewise, failure of receivable control an be fatal for the company, for example, many doubtful receivables because weak policies of collection and accounts receivable collection. Purpose which be achieved in this study was to analyze the effectiveness of the internal control system of receivable at Indonesian Distributor of Unilever in Manado Area. The analytical method used is descriptive analysis method, to collect, process, and interpret the data obtained so as to give a true and complete statement describing how internal control of receivable at Indonesian Distributor of Unilever in Manado Area. The results showed that the Internal Control System of Receivable at Indonesian Distributor of Unilever in Manado Area has been going good enough. This distributor has several policies in the provision of receivables. But they do not give any guarantee to customers who want to have credit. And in the provision of distributor accounts to customers based on trust and only based on inputs from the sales. This short coming try anticipated by loyal sales force in collecting accounts receivable to their customers before maturity.
PENERAPAN INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMBUAT SENDIRI PRODUK SETENGAH JADI PADA UD. BERKAT ANUGERAH Tampubolon, Phamela D; Saerang, David Paul Elia; Poputra, Agus Toni
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25121.2013

Abstract

Amid competition is so rapid and uncertain economic conditions, every company is required to be more efficient in order tobe more efficient in orderto survive and all of it can not be separated from the role of management.  Management measure which is occupied to measure the success or failure of the company is profit. To produce an efficient profit differential accounting information requires management to select the best course of action among alternatives available. The purpose of this study is to analyze the application of differential accounting information in the decision to buy or make your own semi-finished products on UD. Berkat Anugerah. This study uses a descriptive research method. The result of the analysis of research conducted on UD. Berkat Anugerah seen from the cost accounting showed diferential role in the short-term decision making, where the company should buy semi-finished products from third party cost incurred due to lower than producing its own.
Co-Authors Agus Toni Poputra, Agus Toni Agus Tony Poputra Akhyar Tipan, Akhyar Andre Stevan Masihor, Andre Stevan Andrea Giovani Sirang, Andrea Giovani 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 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 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