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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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Village financial management: Case study in â€œKampung Srerâ€ Kareth, Vebby; Saerang, David Paul Elia; Budiarso, Novi Swandari
Indonesia Accounting Journal Vol 3, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.32158

This study aims to analyze village financial management in the special autonomy region, analyze the constraints that hinder village financial management, and analyze efforts to resolve obstacles in village financial management. This study is conducted on the apparatus of Kampung Srer. This study uses a qualitative method with a case study approach and obtains the data through in-depth interviews, documentation, and observation. The results show that the village financial management in the Kampung Srer is partly in accordance with Minister of Home Affairs Regulation (or Permendagri) Number 20 of 2018 concerning the village financial management. The obstacles that hinder the management of village finances in Kampung Srer are political constraints, human resource constraints, and communication problems.Â Efforts made to resolve existing constraints in the management of village finances in Kampung Srer are that the village officials who are selected have the ability that is in accordance with the field of work. There is socialization from the district and district levels related to village financial management activities in the form of increasing the capacity of village officials. There needs to be good coordination for every element in the village community, among village officials, and assistants.

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

Analisis Pengelolaan Penerimaan Pajak Hotel dan Pajak Reklame di Badan Pendapatan Daerah Kota Manado Rungkat, Putri Oktwentysi Felisiany; Saerang, David Paul Elia; Walandouw, Stanley Kho
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 1 (2021): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Penelitian ini bertujuan untuk mengetahui pengelolaan penerimaan pajak hotel dan pajak reklame di Badan Pendapatan Daerah Kota Manado. Jenis penelitian yang digunakan adalah kualitatif deskriptif dengan menggunakan metode analisis deskriptif, yaitu dilakukan dengan cara mengumpulkan dan menganalisis data yang diperoleh, serta memberikan gambaran yang jelas kemudian menarik kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan penerimaan pajak hotel dan pajak reklame di Badan Pendapatan Daerah Kota Manado dimulai dari perencanaan untuk mencapai target dari hasil pengelolaan pajak, kemudian pengorganisasian dan penggerakkan lewat pelayanan, pengawasan, dan penegakan pajak kepada wajib pajak, serta pengawasan untuk setiap kegiatan pengelolaan pajak didalamnya penyetoran dan penertiban pajak. Walaupun masih belum optimal sesuai yang diharapkan, karena pembayaran pajak yang masih manual yang memperlambat proses pembayaran pajak sehingga berpengaruh pada realisasi penerimaan pajak. Dan pengelolaan penerimaan pajak sudah sesuai dengan Peraturan Daerah Kota Manado Nomor 2 Tahun 2011 tentang pajak daerah, lewat pemungutan, pembayaran dan penegakan pajak.

The Effect Of Earning Per Share And Debt To Equity Ratio On Stock Price With Independent Commissioners As Moderation Variable (Study On Infrastructures Sector Companies Listed On The IDX Period 2018-2021) HALIM, Maria Monica Angela; SAERANG, David Paul Elia; KOROMPIS, Claudia Wanda Melati
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

The stock price is a reflection of the value of a company. The higher the stock price, the higher the value of the company. The company's share price is very important for various parties. The better the information provided by the company's management, the better the signals received by investors, resulting in the company's share price will increase in line with the Signaling Theory. This study aims to determine the effect of Earning Per Share and Debt to Equity Ratio on share prices with Independent Commissioners as moderation variables in infrastructure sector companies listed on the Indonesia Stock Exchange. The sample used was an infrastructure sector company listed on the Indonesia Stock Exchange for the 2018-2021 period that met the predetermined criteria, namely 47 samples. The data source used is quantitative data. The analysis techniques used include descriptive statistical analysis, outer models, inner models and hypothesis testing with the help of the SmartPLS 3.0 program. the results showed that Earnings per share and Debt to equity ratio influenced stock prices and independent commissioners did not moderate the effect of Earning Per Share and Debt to Equity Ratio on Stock Prices.

Evaluation Of The Implementation Of Government Internal Control Systems On Collection Of Rural And Urban Land And Building Taxes In Southeast Minahasa District TUMIMOMOR, Cherril Angelia; SAERANG, David Paul Elia; KAPOJOS, Peter Marshall
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.478

The Rural and Urban Land and Building Tax is a tax on land and/or buildings that are owned, controlled, and/or utilized by individuals or entities, except for areas used for plantation, forestry and mining business activities. The government internal control system is an integral process for actions and activities carried out continuously by the leadership and all employees to provide adequate confidence in the achievement of organizational goals through effective and efficient activities, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations. The purpose of this study is to find out how the internal control system is applied to the collection of Rural and Urban Land and Building Taxes in Southeast Minahasa Regency. The research method used is descriptive qualitative. The results of the study show that the work or activities carried out are in accordance with the elements of the existing internal control system, except for the elements of control activities in the segregation of functions sub-elements which have not been carried out properly. The conclusion of this study is that for the elements of the control environment, risk assessment, information and communication and monitoring, control has been carried out in accordance with Government Regulation Number 60 of 2008 and has been implemented properly, while the elements of control activities have not been in accordance with Government Regulation Number 60 of 2008 and have not been implemented optimally.

Penerapan akuntansi aset biologis berdasarkan PSAK No. 69 pada PT Astra Agro Lestari Tbk Marcella, Jenny; Saerang, David Paul Elia; Pinatik, Sherly
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.112

In the agribusiness industry, biological assets emerge as the most crucial assets with significant value. Within this sector, PT Astra Agro Lestari Tbk stands out as a company engaged in various activities, including palm oil plantation. Palm oil serves as a biological asset managed by PT Astra Agro Lestari Tbk, encompassing recognition, measurement, and disclosure aspects. This research aims to examine the implementation of biological asset accounting in accordance with PSAK No. 69 at PT Astra Agro Lestari Tbk. Employing a qualitative research approach rooted in postpositivism philosophy, the study investigates natural phenomena or events. The finding reveal that PT Astra Agro Lestari Tbk adheres to the provisions outlined in PSAK No. 69 concerning the recognition, measurement, and disclosure of biological assets. The company exercises control over biological assets through activities such as planting, maintenance, and upkeep of oil palm trees over time. Biological assets are measured based on fair value less costs to sell. Moreover, PT Astra Agro Lestari Tbk discloses gains and losses incurred during the reporting period in the profit and loss statement, while distinguishing between producing and non-producing plants.

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

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