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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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Predicting Financial Distress Using the Grover, Springate, Taffler, Zmijewski, and Altman models: a Case Study of PT. Prima Alloy Steel Universal Tbk (PRAS) and PT. Sri Rejeki Isman Tbk (SRIL) Rotinsulu, David Peter; Saerang, David Paul Elia
Abdurrauf Science and Society Vol. 1 No. 3 (2025): Abdurrauf Science and Society
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/asoc.v1i3.235

Abstract

Every company aims to remain competitive in the business world and consistently generate profits. Nevertheless, some companies that have operated for years are eventually forced to cease production due to mounting debt, poor management planning, and unstable financial statements, leading to financial distress—as seen in the cases of PT. Prima Alloy Steel Universal Tbk (PRAS) and PT. Sri Rejeki Isman Tbk (SRIL). This research aims to determine which model among Grover (G-Score), Springate (S-Score), Taffler (T-Score), Zmijewski (X-Score), and Altman (Z-Score) is the most accurate in predicting financial distress. To evaluate the precision of each model, the study involves calculating the accuracy level of the prediction results. A comparative descriptive method with a quantitative approach is applied. The financial data analyzed in this study consists of the companies’ financial statements from the three years following their declaration of bankruptcy or financial distress by the Commercial Court. The results indicate that the Springate model has the highest level of accuracy, achieving a 100% accuracy rate and successfully predicting the bankruptcy of the companies studied. It hopes that the company must having competent leaders by seeking the risk of bankruptcy / financial distress to help decisions or policies making, in order to save and prevent from threatening bankruptcy in the future.
Analisis pengalokasian dan penyajian environmental cost pada Rumah Sakit Umum Monompia GMIBM Kotamobagu Kereh, Keiko Takeshi Dionisius; Saerang, David Paul Elia; Rondonuwu , Sintje
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.341

Abstract

The objective of this study is to analyse the allocation and presentation of environmental costs at Monompia GMIBM General Hospital, Kotamobagu. The research employs a descriptive qualitative method, with data obtained through interviews and document analysis. The results are clear: the allocation of environmental costs has not been implemented systematically. Recognition and measurement of costs are based on the benefits received and previous budget realizations. However, they do not fully comply with applicable accounting standards. It is clear that the presentation and disclosure of environmental costs in the financial statements is limited and not explicitly classified. The study's clear recommendation is a more structured implementation of environmental accounting practices. This will improve accountability and transparency in the hospital's environmental management.
Implementation of ISAK No. 35 on the presentation of financial statements of non-profit-oriented entities (Study at GMIM Bukit Hermon Malalayang) Rompas, Debora Helen; Saerang, David Paul Elia; Lambey, Robert
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.146

Abstract

ISAK No. 35 can be used as a reference in preparing non-profit-oriented financial reporting. One non-profit oriented entity is a church, in this case, the Evangelical Christian Church in Minahasa (or often called GMIM). This study was carried out at GMIM Bukit Hermon Malalayang which is located in Malalayang District, Manado City. This study aims to examine the preparation of church financial reports based on ISAK No. 35 at GMIM Bukit Hermon Malalayang. The study method used is a qualitative approach based on case studies. The results show that the presentation of GMIM Bukit Hermon Malalayang's financial reports has not implemented ISAK No. 35 concerning the presentation of financial statements of non-profit-oriented entities. However, financial reporting is simply based on the GMIM Synod Treasury Supervision and Management Service Guidelines. During the 2023 period, financial reporting has been adjusted to ISAK No. 35 which consists of a comprehensive income report, change in net assets report, financial position report, cash flow report and notes to financial reports.
The influence of audit opinion, characteristics of regional head, and levels of corruption on performance of local government in Indonesia Angelina, Junita; Saerang, David Paul Elia; Warongan, Jessy D. L.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.160

Abstract

This study aims to analyze the influence of audit opinion, characteristics of regional head, and the level of corruption on local government performance in Indonesia. This study uses secondary data with the research population being all local governments in Indonesia with a research sample of 394 observations in 2021. The analysis method used is multiple linear regression analysis. The results of multiple linear regression test show that audit opinion and the education level of the regional head have a positive and significant effect on local government performance. Meanwhile, the experience of the regional head and the level of corruption have a negative and significant effect on local government performance. However, it is known that the age of the regional head has no significant effect on local government performance. This study implies that the better the audit opinion, the better the local government performance, as well as the higher the education level of the regional head, the higher the cognitive complexity possessed by the regional head can further improve local government performance. This study also shows that there is a negative effect on the experience of regional heads and the level of corruption on local government performance. This implies that regional heads with experience as non-bureaucrats can improve local government performance more than regional heads with experience as bureaucrats. In addition, the negative effect of the level of corruption on local government performance implies that the higher the level of corruption that occurs in a region, the worse the performance of the local government. As for the age of the regional head, it is not statistically proven to affect local government performance, this finding reveals that other factors such as experience and education level may be more decisive.
THE INFLUENCE OF EXPERIENTIAL MARKETING AND PERCEIVED VALUE ON SPOTIFY PREMIUM SUBSCRIPTION DECISIONS Tindatu, Chintya Julia; Saerang, David Paul Elia; Tumiwa, Johan Reineer
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 13 No. 04 (2025): JE. Vol. 13 No. 4
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v13i04.64749

Abstract

As music streaming becomes an integral part of daily life, Spotify stands out by offering both free and premium services. While Premium provides ad-free listening, offline downloads, and higher audio quality, many users still choose the free version. This study examines how experiential marketing and perceived value influence the decision of Generation Z in Manado to subscribe to Spotify Premium. Using a quantitative approach, data were collected from 102 respondents through questionnaires and analyzed with multiple linear regression. The results show that both experiential marketing and perceived value have a positive impact, individually and simultaneously, on purchase decisions. These findings emphasize that memorable user experiences and strong perceived benefits encourage Generation Z to upgrade from free to premium services. This research contributes to the understanding of digital subscription behavior and provides practical insights for companies in developing effective marketing strategies.   Keywords: Experiential Marketing, Perceived Value, Purchase Decision
Analisis metode pencatatan dan penilaian persediaan berdasarkan PSAK 14 pada PT. Hasjrat Abadi Manado Simatupang, Yulindah Roma Parsaulian; Saerang, David Paul Elia; Lambey , Robert
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.425

Abstract

Inventory plays a strategic role as a current asset in trading companies, particularly in the automotive sector where products have high value and are prone to slow turnover. This study aims to analyze the methods of recording and valuation of car inventory at PT. Hasjrat Abadi Manado and to evaluate their compliance with PSAK 14. The research employs a qualitative approach with a case study design. Data were collected through observations, semi-structured interviews, and documentation, and analyzed using descriptive qualitative techniques by comparing company practices with the provisions of PSAK 14. The results show that the company has implemented a perpetual inventory recording method supported by a computerized Dealer Management System (DMS), which is consistent with PSAK 14. In addition, the valuation of car inventory uses the specific identification method, which is appropriate given the unique characteristics of each vehicle unit. However, the study finds that the company has not recognized impairment for slow-moving car inventory, even though its net realizable value has declined due to significant sales discounts. This practice is not fully in accordance with the lower of cost or net realizable value principle as required by PSAK 14. These findings highlight the need for improved inventory valuation policies to enhance the reliability of financial reporting.
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 Johanis 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 Lambey , Robert 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 Simatupang, Yulindah Roma Parsaulian 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 Tindatu, Chintya Julia Treesje Runtu TUMIMOMOR, Cherril Angelia Tumiwa, Johan Reineer 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