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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI JURNAL RISET BISNIS DAN MANAJEMEN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Science and Technology (FJST) Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Anneke Wangkar
Universitas Sam Ratulangi Manado
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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PENGARUH KUALITAS LAYANAN, NILAI PELANGGAN, CUSTOMER RELATIONSHIP MANAGEMENT (CRM) TERHADAP KEPUASAN PELANGGAN DAN LOYALITAS PELANGGAN Wangkar, Anneke
JURNAL RISET BISNIS DAN MANAJEMEN Vol 1, No 3 (2013): JRBM vol 1 No 3 2013 Full text
Publisher : Universitas Sam Ratulangi

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Abstract

This study aims for know the influence of Quality Service, Value Customer, Customer Relationship Management (CRM) against Satisfaction Customer and Customer Loyalty PT. William Makmur Perkasa as an parties who sublease heavy equipment.        Population is customer tenant heavy equipment which amount to 88 customer with technique sampling which used is sensus. Data is obtained by way of using questionnaires and documentation. Technique data analysis using analysis  pathways (Path Analysis).      The results of research showed that the Variable Value Customer (X2) has a significant influence and positive towards variable Customer Satisfaction (Y1). Variable Quality of Service (X1) has a positive influence signifikan to variable Customer Loyalty (Y2). Variabel Customer Value (X2) has a positive influence signifikan to variable Customer Loyalty (Y2), Variabel CRM (X3) has a positive influence signifikan to variable Customer Loyalty (Y2). Variable Satisfaction Customer (Y1) has a positive signifikan to variable Customer Loyalty (Y2).    Based on the conclusion the research then it can advisable things as follows : Company in this case PT. William Makmur Perkasa must pay attention to pathways who significant in this research in order that so that can be add to and retain customer with better.   Keywords :   Service Quality, Customer Value, Customer Relationship Management  (CRM) Customer Satisfaction and Customer Loyalty
ANALISIS DAN PENGUKURAN IT ALIGNMENT KASUS PADA PT. WILLIAM MAKMUR PERKASA Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 2 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.2.5056.2014

Abstract

Entering the era of information and free trade, the company requires a certain superiority in the face of competition nationally and internationally. For every company that strives to provide the best service facilities for customers via the accuracy, precision and effectiveness information. These things must be supported by the development of information technology at the moment. Therefore, the information technology department to evaluate the results of implementing the system using a Maturity Model of COBIT (Control Objectives for Information and related Technology). Maturity Model is a way to measure how well the progress of the company's IT management processes. These measurements by using scales or limits (0 to 5) as a practical example in determining the levels of IT management capabilities at every level of ability. From the company level can be compared with the target company and references COBIT Maturity Model and reality on the ground.
ANALISIS KEBIJAKAN SISTEM PEMUNGUTAN PAJAK REKLAME DI KOTA TOMOHON ( Studi Pada Dinas Pendapatan, Pengelolaan Keuangan dan Asset Kota Tomohon ) Sualang, Christo A.; Ilat, Ventje; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10559.2016

Abstract

Advertisising tax collection system is essential in supporting the implementation of billboards orderly and neat and can create and atmosphere conducive bussines climate, public tranquility and public order can be realized. Therefore, if the better the organization and arrangement of adversement in the district/region, then the optimal well as local revenue from the tax sector. The purpose of this study was to determine policy adverstising tax collection system in the city tomohon and to determine obstacles in the collection of adversticement tax in tomohon. The data used in this research is secondary data is yhe data coming from the department of refenue, finance and asset management tomohon. The result showed that the adversment taxation system policy has not completely go according to the legislation in force. Planning policy and adversment tax voting system includes how the arrangement regarding the implementation, licensing, system and incidental arrangement permanent billboard, rental values and tax rates billboard, as well as system and procedures adverstisement taxation. Advertisement taxation obstacles in tomohon, among others: implementation of billboards not in accordance with the applicable local regulations and constraints in terms of licensing advertisement.
ANALISIS KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI UTARA (STUDI KASUS PADA SAMSAT AIRMADIDI) Rompis, Natalia Ester; Ilat, Ventje; Wangkar, Anneke
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi ( page 01 - 244 )
Publisher : Sam Ratulangi University

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Abstract

Pajak Kendaraan Bermotor merupakan penyumbang terbesar terhadap Pendapatan Asli Daerah sehingga diharapkan dapat membiayai pengeluaran pemerintah untuk pembangunan. Salah satu pajak dengan kontribusi terbesar pada pemerintah provinsi adalah Pajak Kendaraan bermotor. Tujuan dari penelitian ini adalah untuk mengetahui kontribusi penerimaan Pajak Kendaraan Bermotor pada Samsat Airmadidi terhadap Pendapatan Asli Daerah (PAD). Data yang telah diolah kemudian dianalisis dengan menggunakan analisis statistik deskriptif. Hasil penelitian menunjukan bahwa penerimaan pajak kendaraan bermotor pada Samsat Airmadidi cukup besar. Sementara kontribusi Pajak Kendaraan Bermotor mempengaruhi jumlah penerimaan Pendapatan Asli Daerah. Disisi lain kontribusi Pajak Kendaraan Bermotor terhadap PAD menunjukan tren yang meningkat.  Hal ini menunjukan bahwa Samsat Airmadidi sudah baik dalam mengelola penerimaan Pajak Kendaraan Bermotor.   Kata Kunci : Pajak Kendaraan Bermotor, Kontribusi, Penerimaan.          
ANALISIS POTENSI DAN EFEKTIVITAS PEMUNGUTAN PAJAK REKLAME DI KOTA BITUNG Lengkong, Triski Intan Meylani; Ilat, Ventje; Wangkar, Anneke
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi ( page 01 - 244 )
Publisher : Sam Ratulangi University

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Abstract

Kota Bitung merupakan salah satu kota di Provinsi Sulawesi Utara dan memiliki fasilitas penunjang yang menjadikannya sebagai jalur perdagangan laut,yaitu dengan adanya Pelabuhan Bitung.Fasilitas ini membuat industri di Kota Bitung semakin hari semakin meningkat.Adanya peningkatan pada sektor industri perdagangan dan jasa menyebabkan wadah untuk pemasaran produk pun semakin banyak dibutuhkan,tidak hanya lewat media cetak,tetapi juga media elektronik.Lahirnya media,baik cetak maupun elektronik,dijadikan sebagai modal besar untuk para pengguna sector perdagangan,salah satu yang paling diminati adalah pemasaran lewat media reklame. Hal ini menjadikan reklame sebagai salah satu potensi dan harus untuk diperhatikan oleh pemerintah,baik dalam hal pemberian aturan dan tarif pemasangan reklame yang diatur dalam undang-undang maupun peraturan daerah.Penelitian ini dilakukan untuk mengetahui seberapa besar potensi pajak reklame di Kota Bitung dan efektifitas pemungutan pajak reklame sebagai sumber PAD Kota Bitung.Metode analisis yang digunakan adalah metode deskriptif kuantitatif, yaitu menganalisis data target dan realisasi penerimaan Pajak Reklame Tahun 2011-2014 dengan menggunakan rasio efektifitas dan analisis data historis.Hasil penelitian menunjukkan bahwa tingkat efektifitas Pajak Reklame tahun 2011, 2012 dan 2013 mendapat kategori “Sangat Efektif”, sedangkan tahun 2014 dengan kategori “Efektif”. Berdasarkan perhitungan data historis, potensi penerimaan Pajak Reklame Kota Bitung pada tahun 2015 adalah sebesarRp 91.376.453.510. Kata kunci: pajak reklame, pendapatan asli daerah, efektivitas, potensi
ANALISIS PERBANDINGAN POTENSI PENERIMAAN DAN EFEKTIFITAS PAJAK PENERANGAN JALAN KABUPATEN MINAHASA SELATAN DAN KABUPATEN MINAHASA TENGGARA Ibrahim, Driyana; Sondakh, Jullie J; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13065.2016

Abstract

In an effort to improve the implementation of development and service to the community as well as increased economic growth in the region, the one source of regional revenue from tax sector in particular, is the street lighting tax. In accordance with Law No. 28 of 2009 Article 1 number 28, street lighting tax (RPM) is a tax on the use of electricity, either generated themselves or obtained from other sources. The purpose of this study was to determine the level comparison of the revenue potential and effectiveness of street lighting tax in South Minahasa District and Southeast Minahasa Regency 2011-2015. This research was conducted in South Minahasa District DPPKAD and DISPENDA Southeast Minahasa Regency. The analytical method used was descriptive qualitative method. Based on the results of this study concluded that there are differences in the potential of street lighting tax receipts between the South Minahasa District and Southeast Minahasa Regency in the years 2011-2015, but there was no difference in the effectiveness of street lighting tax receipts between the South Minahasa District and Southeast Minahasa Regency 2011-2015. Street lighting tax revenue as one of the biggest areas in the South Minahasa District and Southeast Minahasa Regency is expected to be a mobilizer of local taxes in the regencies of them. Keywords: street lighting tax, potential, effectiveness.
ANALISIS PENERAPAN VARIABEL COSTING SEBAGAI ALAT UNTUK MENGHITUNG HARGA POKOK PRODUKSI PADA AKSAN BAKERY DI MANADO Darise, Tety; Saerang, David Paul Elia; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13091.2016

Abstract

Determining the cost of goods sold is right becomes one factor supporting the success of a company in achieving its goals , the cost of production has an important role in a company , due to the determination of the cost of goods sold , the company could easily determine the selling price , and the targeted profit also clear. This research was conducted at a company manufacturing in Manado . This study aimed to analyze the application of variable costing in Aksan Bakery in Manado. Data analysis method used is descriptive analysis . The data used is qualitative data , the data is presented in a descriptive or shape description and quantitative data , the data presented in the form of numbers. The research findings show that the application of variable costing method can be used as a tool to calculate the cost of production in the Aksan  Bakery. It can be seen from a comparative analysis of the cost of goods sold according to variable costing lower than the production cost price calculation method used Aksan Bakery. By using the full costing method used by companies the cost of goods sold Rp . 1.191.956 .000 while according to the variable cost of production costing Rp . 1.033.560.000. The main difference between full costing calculation method used by the company with variable costing method lies in the treatment of factory overhead costs .Keywords : cost of goods sold, variabel costing
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI DAN KEAHLIAN PEMAKAI TERHADAP KUALITAS INFORMASI AKUNTANSI (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN MINAHASA SELATAN) Jansen, Cornelia Ferny; Morasa, Jenny; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.19994.2018

Abstract

Information is the result of data processing that gives meaning and benefit. Thus, information systems have an important role in relation to the quality of accounting information. The growing information system used then the resulting information will be better and will provide various facilities on the activities of government agencies in order to improve the quality of accounting information. This study aims to determine how the influence of the use of information technology and user expertise on the quality of accounting information. The sample in this research consist of 30 SKPD in South Minahasa Regency. Data analysis technique used is multiple linear regression analysis. The results showed that the use of information technology has a significant positive effect on the quality of accounting information as well as the expertise of users who have a significant positive effect on the quality of accounting information.Keywords : Information, Information Technology, User Expertise, Quality Accounting Information
ANALISIS PERANAN INTERNAL AUDIT DALAM MEWUJUDKAN PELAKSANAAN GOOD CORPORATE GOVERNANCE PADA PT. BANK TABUNGAN NEGARA, TBK MANADO Oroh, Ayu Anita Ekaristi; Kalangi, Lintje; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.19936.2018

Abstract

PT. Bank Tabungan Negara, Tbk Manado is one of the branch offices of BUMN’s, which must implement Good Corporate Governance in accordance with GCG principles set by the Minister of BUMN PER-01 / MBU / 2011. Internal audit is one of the elements in GCG and has a role in overseeing the implementation of corporate management and overseeing any practices undertaken by the company. The implementation of GCG in the bank must follow the rules of BI and follow GCG guidelines by KNKG. Therefore, this study aims to determine the implementation of GCG at the bank and to determine the role of internal audit in realizing the implementation of GCG. This type of research is qualitative descriptive. The method of analysis used in this research is descriptive method with data collection technique such as interview, observation and documentation. The results of this study is Bank Tabungan Negara has implemented GCG according to applicable rules that is by implementing the principles of GCG. Furthermore, internal audit plays a role in realizing the implementation of GCG Bank BTN.Keywords : Analysis, The Role, Internal Audit, Good Corporate Governance, GCG
ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PEMBERIAN DAN PELUNASAN PIUTANG PADA KOPERASI PEGAWAI NEGERI (KPN) BAHTERA BITUNG Lahope, Wendy Hillari; Runtu, Treesje; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20435.2018

Abstract

Internal controls should be supported by the presence of control components which include: control environment, control activities, risk assessment, information and communication, and monitoring. All of these will support the achievement of internal control objectives. The purpose of this study is to determine whether the internal control system on the provision and repayment of receivables at the Cooperative Employees (KPN) Bahtera Bitung is in accordance with the theory of COSO. The method used is descriptive method. Based on the results of research conducted by researchers, it can be concluded that the internal control system in the cooperative is still less effective, due to the absence of division of tasks or the granting of authority and responsibility, and bad debts are still common in the Employees Cooperative (KPN) Bahtera Bitung.Keywords : Internal Control System, Accounts Receivable
Co-Authors Andayani, Ni Made Sri Arman, Haryanti Barek, Titya A. P. Bonde, Febiona A. CHRISTIAN, Theresia Christo A. Sualang, Christo A. David P. E Saerang, David P. E David P.E Saerang David Paul Elia Saerang Deisye Charoline Pulumbara Djaafara, Baharudin Driyana Ibrahim, Driyana Feiby Manus, Feiby Goenawan, Jestika Estevania Maria Grace B. Nangoi Hariadi, Muhammad Bahari Harijanto Sabijono Hebimisa, Marce Takasili Hendrik Manossoh, Hendrik Herman Karamoy Inggriani Elim Jansen, Cornelia Ferny Jantje J. Tinangon Jenny Morasa Jiaw, Pamela Firginia Jullie J Sondakh Kakunsi, Indy Maria KARLOS, Sharon Ester Hermien Kaunang, Jessica Ch Kawatu, Ribka Olivia Kindangen, Wulan Deisy Kolinug, Lisa Christin Kuhon, Karina Lahope, Wendy Hillari Lamadi, Pricilia Virginia Lasupu, Erika Zhavira Lilyan Mahmud Linda Lambey, Linda Lintje Kalangi Lumowa, Cindy Shelly Maisudu, Rheylen Malonda, Jacky Jonathan Mamadoa, Novalinda Jesika Mamentu, Timons Manimbaga, Federicky Merry Christmas Malomis, Merry Christmas Mondigir, Vania Salsabella Christy Belina Moningka, Eugenia Trixie Jayanti Montolalu, Merry Natalia Ester Rompis, Natalia Ester Novi Swandari Budiarso Oktavianti, Winni Nuraini Oroh, Ayu Anita Ekaristi Owu, Ribka Yuliana Syaloom Pandaleke, Reska Brigita PANGERAPAN , Sonny Ponomban, Yohanes C. Pusung, Brando Nofdi Ratuela, Hillary S.P Reimassa, Lani B. Repi, Imiko Elissa Rianto, Rifka Sharen RUMANDJO, YELSTI WELNIATI Sherly Pinatik Stanley Kho Walandouw Suwintari, Ni Gusti Ayu Kade Syermi S.E. Mintalangi Tamin, Zefanya Evangeline Tampi, Mercy Christiani Tanjung, David Taufik, Meisa Farina Tety Darise, Tety Theis, Bryan Christian Marchelino Treesje Runtu Triski Intan Meylani Lengkong, Triski Intan Meylani Triyono, Nofriyanto Ventje Ilat Walandouw , Stanley Kho Watuseke, Ruth Hartinah Wawointana, William Juan Weol, Stefi Cristiani Widiana, I Gusti A.E Wondal, Meilani