Article Per Year (5 Year)
p-Index From 2020 - 2025
2.794
P-Index
This Author published in this journals
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

Published : 82 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 82 Documents
Search

 4   5   6   7   8 
Penentuan harga pokok produksi dengan menggunakan metode full costing pada Pembuatan Rumah Kayu (Studi kasus pada CV. Rajawali Tunggal Perkasa- Woloan 1 Utara) Manein, Jeinita Olviana; Saerang, David Paul Elia; Runtu, Treesje
Indonesia Accounting Journal Vol 2, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27557

Abstract

The main cost of production was a direct and indirect amount of expenses and burdens, to produce goods or services under the right conditions and conditions for which they could be used or sold. This research was done on the CV Rajawali Tunggal Perkasa of a lumber company. The purpose of this study is to know how much profit is gained a measure of both income and sacrifice made. The kind of data used is qualitative data and the source data is the primary data. Results from studies indicate that the calculation of the principal production value to a CV Rajawali Tunggal Perkasa with a tally on the cost of production using the method full error indicates the difference of results. Based on the research, the main cost of production is based on the full yield method better at analyzing the cost of production, it is due to the calculation of principal prices of production by the full income method, not including the cost of administration and the cost of the car's rent into overhead, since those costs are a component of the company's profit assessment report.
ANALYSIS OF KNOWLEDGE MANAGEMENT IN IMPLEMENTING HUMAN RESOURCE POLICY AT UNIVERSITY OF CANTERBURY, NEW ZEALAND Tenglewier, Michael Morljaya; 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 : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.178 KB) | DOI: 10.35794/emba.2.1.2014.3676

Abstract

Nowadays, in the complex and rapidly changing environment, innovation plays a critical role in enabling a firm to obtain a sustainable competitive advantage. While it is often happen that the desired competitive strategy/Human Resource Policy(which is planned in the corporate level of organization) is not met with the actual Human Resource practice at the operational level of organization. This problem can leads to the failure in achieving the intended organizational performance/a sustainable competitive advantage. The research objective is to analyze the role of knowledge management activities in affecting the implementation of human resource policy to become the desired human resource practice. This research uses qualitative approach and descriptive method. The population of this research is the management of University of Canterbury and the sample is an interview with Mr. Paul O’Flaherty as University of Canterbury’s Human Resource Director. The result shows that the knowledge management activities, such as employee participation, play a critical role in enabling the University of Canterbury to obtain their desired competitive strategy/desired human resource practice. Keywords: knowledge management, human resource policy
ANALISIS PENGGUNAAN INFORMASI AKUNTANSI DIFERENSIAL UNTUK MEMBUAT KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA PT. FORTUNA INTI ALAM Wehantouw, Valentine Gabriel; Saerang, David Paul Elia; Pusung, Rudy J.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 4 (2014): Jurnal EMBA, HAL 364- 481
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.055 KB) | DOI: 10.35794/emba.v2i4.6349

Abstract

Perusahaan harus memperhatikan informasi tentang biaya karena biaya merupakan salah satu aspek yang sangat penting dan tidak dapat dilepaskan dari setiap aktivitas perusahaan. Salah satu informasi penting untuk perencanaan dan pengambilan keputusan adalah mengenai informasi analisis biaya diferensial. Tujuan penelitian ini adalah untuk mengetahui dan menerapkan perhitungan biaya diferensial yang dilakukan oleh perusahaan dalam menerima atau menolak pesanan khusus serta untuk menganalisis biaya diferensial dalam kaitannya dengan pengambilam keputusan atas menerima atau menolak pesanan khusus. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Hasil penelitian menunjukan bahwa manajemen belum menerapkan analisis biaya diferensial dalam menghitung harga pokok produksi untuk sebuah pesanan khusus. Analisis biaya diferensial khususnya dalam pengambilan keputusan menerima atau menolak pesanan khusus menunjukan bahwa dari alternatif yang diajukan mampu memberikan laba bagi perusahaan. Manajemen PT. Fortuna Inti Alam sebaiknya menerapkan analisis biaya diferensial agar supaya pesanan khusus dapat dijadikan sebagai sebuah strategi untuk mendapatkan peningkatan laba. Kata kunci: biaya diferensial, pengambilan keputusan, pesanan khusus.
ANALISIS RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Supit, Wandha Marina; Saerang, David Paul Elia; Sabijono, Harijanto
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 116 -235
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.728 KB) | DOI: 10.35794/emba.v2i3.5356

Abstract

Pajak merupakan tulang punggung pembiayaan pelaksanaan pembangunan. Salah satu permasalahan utama dalam pelaksanaan pembangunan adalah tersedianya dana. Pajak sangat berperan dalam menggerakkan roda perekonomian yang ada di Indonesia. Saat ini dalam proses pembayaran pajak sering mengalami kesalahan yang mengakibatkan terjadinya restitusi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh restitusi pajak pertambahan nilai terhadap penerimaan pajak yang ada. Metode yang digunakan dalam penelitian adalah metode kuantitatif. Hasil penelitian ini menunjukan restitusi pajak pertambahan nilai yang terjadi di Kantor Pelayanan Pajak Pratama Manado memberikan pengaruh negatif terhadap penerimaan pajak yang ada. Sehingga dapat mengakibatkan penyaluran dana pajak untuk pembangunan Kota Manado berkurang. Sebaiknya bagi pihak yang terkait dalam proses pembayaran dan pelaporan pajak, untuk dapat lebih teliti dalam proses tersebut agar tidak terjadi kesalahan yang dapat menimbulkan terjadinya restitusi Pajak Pertambahan Nilai. Kata kunci: restitusi, penerimaan pajak pertambahan nilai
THE EFFECTS OF GLOBALIZATION ON LOCAL COMPANY IN MANADO: A CASE STUDY OF CV. CENTRAL BUKIT MORIA MANADO Rembet, Edelways Cheryl Sandrina; Saerang, David Paul Elia; Rumokoy, Farlane
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 716-840
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.314 KB) | DOI: 10.35794/emba.v2i2.4409

Abstract

Globalization is a leading concept which has become the main factor in business life during the last few decades. This phenomenon affects the economy, business life, society and environment in different ways, and almost all corporations have been affected by these changes. On a local level, globalization has dramatically changed the nature of business. Many smaller, local companies have been pushed out of business by their TNC competitors. It is important to know the effects of globalization on local companies in order to create a management strategy the help the local company survive from the power of globalization. The research is conducted in qualitative research design and the data are gathered with unstructured interviews with four respondents. The data are analyzed and it is found that there are two kinds effects of globalization that affect the company. The positive effects and the negative effects and the company strategies to face the globalization. Keywords: globalization, local company, management strategy
ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA PDAM KABUPATEN HALMAHERA TENGAH Fabanyo, Djulaiha; Saerang, David Paul Elia; Sabijono, Harijanto
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 966 - 1089
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.994 KB) | DOI: 10.35794/emba.v2i2.4465

Abstract

Perencanaan laba melalui analisa break even point (BEP) sangat penting bagi manajemen perusahaan terutama untuk memperkirakan laba melalui pendekatan biaya-biaya dan sumber daya bagi perusahaan. Penelitian ini bertujuan untuk merencanakan laba perusahaan melalui analisa BEP pada PDAM kabupaten Halmahera tengah. Data yang digunakan berasal dari hasil studi pustaka, observasi, wawancara dan volume operasional penjualan dan biaya-biaya operasional pada tahun 2011 dan 2012. Hasil penelitian menunjukan perusahaan dalam perencanaan labanya menggunakan analisis BEP sebagai alat perencanaan laba, maka perusahaan dapat lebih baik dalam melakukan penjualannya. Sebaiknya perusahaan menggunakan perencanaan yang matang dalam penjualan sehingga dapat diketahui kapan perusahaan merugi atau mendapatkan untung. Perencanaan laba perusahaan tahun 2013 sebesar Rp.25.000.000 untuk memperoleh laba tersebut maka perusahaan harus menjual produksinya sebesar Rp.1.037.912.254. BEP tahun 2012 lebih tinggi dari tahun 2011, hal ini disebabkan adanya penekanan biaya operasional. Margin of safety pada tahun 2011 lebih tinggi dari tahun 2012 sebesar 22%. Semakin tinggi margin of safety suatu perusahaan dikatakan semakin baik, karena rentang penurunan penjualan yang dapat ditolerir adalah besar sehingga kemungkinan menderita kerugian rendah. Namun sebaliknya jika margin of safety rendah, maka perusahaan kemungkinan akan menderita kerugian yang besar. Kata kunci: break even point, perencanaan laba, margin of safety
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.657 KB) | DOI: 10.35794/emba.2.2.2014.4501

Abstract

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
IDENTIFIKASI NON VALUE ADDED ACTIVITY MELALUI ACTIVITY-BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI HOTEL TRAVELLO MANADO Daleno, Irna Prisye; Saerang, David Paul Elia; Elim, Inggriani
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.8.4.25136.2013

Abstract

Faced with the globalization era filled with fierce competition, companies must be able to improve the performance and adaptability to the existing environment to be able to continue to compete. The rivalry does not happen in manufacture industry environmentbut also in service industry, with increasing the competition in service industry especially in hotel, so Travello Hotel should create a competitive excellence. Therefore to create that excellence,  Travello Hotel should has efficiency with the way to manage the activity without cutdown the quality of service that give to customer. This method use to manage the activity, so that create this efficiency is calledActivity-Based Management.The research has done in room division of Manado Travello Hotel. The research is descriptive which analyze to all activity in room division of  Travello  Hotel and classify that activity to be value added activity and non value added activity. The value added activity will be eliminated or combined with the other activity that is similar, so that the value added non cost appear from this activity could reduced the amount. The data that used in this research is quantitative as cost report in room division in Travello Hotel tahun 2012 and the qualitative data is like tool from the Hotel.The conclusion this research is to apply the method of activity-basedManagement, Travello Hotel reduces the non value added cost so it can create afficiency without cutdown the quality of service the given from Travello Hotel to customer, with using the activity-based management,the totally of expense in room division are decreases as much as Rp. 176.226.624,08 from Rp. 3.576.508.933,00 to be Rp. 3.400.282.308,92.
ANALISIS TERHADAP IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA EMKM CV. M’ARS STUDIO Mamengko, Christian Jhon; Saerang, David Paul Elia; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.3.25982.2019

Abstract

One indicator that can be done to support the development of an increase in the national economy is through the Micro, Small and Medium Enterprises (EMKM). This study aims to find out about the implementation of financial reporting practices at CV. M’ars Studio, know the statement of financial position at the end of the period (balance sheet), find out the income statement during the period, knowing notes to financial statements during the period, based on EMKM SAK ETAP. The object of the research is the implementation of the EMKM Financial Accounting Standards CV. M’ars Studio. This type of research is qualitative and uses descriptive qualitative methods used in this study are primary data which is data obtained through interviews conducted by researchers on owners and administrators and through direct observation on CV. M’ars Studio besides that, secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. Secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. The results of this study indicate that there are several EMKM IFRS elements that have not been implemented by CV. M’ars Studio. Statement of financial position at the end of the period (balance sheet), which is still simple so the implementation is quite good, the income statement is almost in line with the standard so that the implementation made is good, and notes to financial statements at CV. M’ars Studio have not been implemented. There are major obstacles faced in implementing SAK EMKM, namely the lack of information to the entity regarding IFRDs that apply specifically to MSMEs.
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 PADA PT. HASJRAT MULTIFINANCE, MANADO Rampengan, Rachel Romilda; 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.9.1.25188.2014

Abstract

Income Tax Article 23 ( article 23 ) , set cutting taxes imposed on income taxpayer in the country or Permanent Establishment (PE ) derived from the capital , the delivery of services , or implementation of activities other than those of Article 21 Income Tax withheld.This study aims to determine the calculation as well as the accounting treatment of income tax article 23 and to know the tax reporting has been carried out by PT . Hasjrat Multifinance , Manado whether in accordance with applicable regulations . Object of this study was taken at. Hasjrat Multifinance , Manado using qualitative descriptive analysis method . From the results of this study concluded that PT . Hasjrat Multifinance , Manado has done the calculation and reporting of article 23 are right that is in accordance with the provisions . To deposit no later than the 10th of the next month while reporting not later than 20 days after the tax period ends .
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