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All Journal JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Jurnal Mirai Management Cetta: Jurnal Ilmu Pendidikan Journal of Education Technology Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis International Journal of Multi Discipline Science (IJ-MDS) Literacy: Jurnal Pendidikan Ekonomi Manajemen dan Kewirausahaan Balance : Jurnal Akuntansi dan Manajemen Journal of International Conference Proceedings Benefit : Journal of Bussiness, Economics, and Finance Riwayat: Educational Journal of History and Humanities International Journal of Management and Business Intelligence (IJMBI) Jurnal Manajemen Pendidikan Islam J-Shelves of Indragiri (JSI) Economic Education Analysis Journal Society AKRUAL : Jurnal Akuntansi dan Keuangan` Ekopedia: Jurnal Ilmiah Ekonomi
Sjeddie Watung
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Sumber Pembiayaan Pendidikan terhadap Peningkatan Hasil Belajar Siswa di SMA Negeri 7 Manado Sumual, Shelty Deity M; Watung, Sjeddie Rianne; Rattu, Febryani M. L.; Manongko, Allen A. Ch.
Society Vol 9 No 2 (2021): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v9i2.267

Abstract

This research aims to determine the source of education funding and the magnitude of the influence of these sources of educational funding on student learning outcomes. The expected benefits from this research include practical benefits, which can serve as a reference for readers and become a means for this research to explore economic education theories, and theoretical benefits as inputs for Education Office. This research used a descriptive method with correlational techniques, in which the data collected were analyzed with a correlation formula. The population was all students who received BKM (Bantuan Keluarga Miskin or Poor Family Assistance) scholarships, and the sample was taken from the entire population. The research results showed that students’ average potential was satisfactory, and education funding significantly influenced student achievement. Apart from the education funding factors, learning achievement is also determined by other factors, such as student perseverance.
Pengaruh Pemberian Insentif Terhadap Komitmen Kerja Karyawan di Rumah Sakit Umum Bethesda Kota Tomohon Watung, Sjeddie Rianne; Rattu, Febryani M. L.; Sumual, Shelty Deity M; Wuisang, Jerry Rommy Herter
Society Vol 9 No 2 (2021): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v9i2.273

Abstract

The provision of incentives is one stimulus to encourage someone’s loyalty, and better work performance as the incentives are paid based on one’s work commitment. This research was conducted at Bethesda General Hospital, Tomohon City, and aims to determine the effect of incentives on its employee work commitment. The results of the correlation coefficient analysis of r = 0.84 indicated that there is a close and positive relationship between incentives and employee work commitment. The correlation analysis also produced the coefficient of determination r² = 0.71 or 71%, implying that the provision of incentives influences 71% of employee work commitment, and other factors beyond this research influence the remaining 29%. In addition, the t-test analysis shows that t count = 8.23 is greater than t table = 1.70 indicating a highly significant relationship between the provision of incentives and employee work commitment.
Dampak Lingkungan Kerja dan Etos Kerja Terhadap Kinerja Pegawai Dolonseda, Herman Philips; Watung, Sjeddie R
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v1.i2.p288-297

Abstract

This study aims to determine the effect of work environment and work ethic on employee performance in the Regional Education and Culture Office of Sangihe Islands Regency. This study used a survey research method, where the research instrument was a tested questionnaire and met the validity and reliability test requirements. Data were analyzed using multiple regression analysis. The population in this study were all employees at the Education and Culture Office of the Sangihe Islands Regency totaling 70 people, while the number of samples was 60 people. The results show that there is an influence of the work environment on the performance of employees at the Regional Education and Culture Office of the Sangihe Islands Regency, there is an influence of work ethic on the performance of employees at the Regional Education and Culture Office of the Sangihe Islands Regency, and there is a joint influence on the work environment and work ethic on the performance of employees at the Regional Education and Culture Office of Sangihe Islands Regency.
Artificial Intelligence’s Role in Enhancing MSMEs Revenue through Digital Promotion HS, Sahat Renol; Purba, Selvita Eka Eviana; Watung, Sjeddie R; Tumiwa, Ramon Arthur Ferry; Langi, Jessylistina Hercyliana
Economic Education Analysis Journal Vol. 14 No. 3 (2025): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v14i3.33854

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the global economy but face challenges in effectively leveraging artificial intelligence (AI)-based digital marketing. This study aims to analyze the effects of automation, personalization (PER), and advertising efficiency (EFF) on marketing performance (MP) and their implications for MSME revenue (REV). Data were collected through a cross-sectional survey of 95 MSMEs in North Sumatra that have adopted AI-based digital promotions. The questionnaire consisted of 25 indicators covering five constructs: AUT (5 items), PER (5 items), EFF (5 items), MP (5 items), and REV (5 items). The analysis was conducted using SEM-PLS. The results indicate that AUT (p = 0.000), PER (p = 0.011), and EFF (p = 0.000) significantly influence MP but do not have a direct effect on REV (p > 0.05). In contrast, MP (p = 0.000) serves as a key mediator, channeling the benefits of AI-based strategies into revenue growth. The research model explains 51% of the variance in Marketing Performance and 29.8% of the variance in Revenue. These findings underscore that the impact of AI on MSME revenue is indirect, occurring through enhanced marketing effectiveness, customer engagement, and promotional innovation. The implications suggest that strengthening digital capabilities, visionary leadership, and adequate technological infrastructure are prerequisites for MSMEs to fully exploit AI potential. Therefore, an integrated AI-based marketing strategy can enhance both competitiveness and financial performance of MSMEs in the digital era.
Evaluasi Terhadap Sistem Pengendalian Intern Pada Pemungutan Pajak Bumi Dan Bangunan Di Kabupaten Minahasa Tenggara Seroy, Siti Nurul Hasana; Watung, Sjeddie R; Sumampouw, Oliviane O
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 3 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i3.1361

Abstract

Tujuan dari penelitian ini yaitu untuk Evaluasi Terhadap Sistem Pengendalian Intern Pada Pemungutan Pajak Bumi Dan Bangunan di Kabupaten Minahasa Tenggara, Dengan Metode Penelitian Adalah Kualitatif Deskriptif, Dengan Jumlah Informan Sebanyak 5 Orang Kontribusi Restoran dalam Meningkatkan Pendapatan Asli Daerah di Kabupaten Minahasa Tenggara, Berdasarkan hasil Berdasarkan hasil penelitian dan pembahasan pada bab sebelumnya dapat ditarik kesimpulan bahwa: 1.Realisasi penerimaan Pajak Restoran tahun 2024 belum mencapai target karena baru terealisasi sebesar Rp. 124.409.617.130,10 dengan persentase 8.80% dari target yang telah ditetapkan. 2.Tingkat kesadaran WP belum sepenuhnya patuh akan membayar pajak. Pada pajak restoran tingkat efektivitas tertinggi terjadi tahun 2021 sebesar 122,83% dan terendah pada tahun 2022 sebesar 97,89%. Secara keseluruhan kontribusi pajak hotel dan pajak restoran pada tahun 2021-2024 memberikan kontribusi yang baik 3 terhadap PAD. Persentase kontribusi pajak hotel terbesar tahun 2023 sebesar 8,11% dan terendah tahun 2008 sebesar5,38%. Kontribusi pajak restoran tertinggi tahun 2021 sebesar 24,47% dan terendah sebesar 19,76% di tahun 2022
THE INFLUENCE OF LEARNING MOTIVATION AND LEARNING READINESS ON THE LEARNING OUTCOMES OF ACCOUNTING STUDENTS AT  SMK NEGERI TATAPAANS Fresilia Mamengko; Sjeddie Rianne Watung; Jerry R. H. Wuisang
J-Shelves of Indragiri (JSI) Vol 7 No 2 (2025): J-Shelves of Indragiri (JSI)
Publisher : Program Studi Pendidikan Bahasa Inggris

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61672/jsi.v7i2.3335

Abstract

Learning motivation and readiness are essential factors that determine the success of the educational process. In modern education, students’ academic achievements are often influenced not only by teaching methods but also by their internal drive and preparedness to learn. However, many students still face challenges in maintaining high motivation and sufficient readiness, which creates a gap between expected learning outcomes and actual academic performance. Therefore, this study aims to determine the influence of learning motivation and learning readiness on students’ learning outcomes. This research employs a quantitative approach using multiple regression analysis to examine how both factors contribute to learning performance. Data were collected through questionnaires distributed to students at the secondary education level and analyzed using statistical software to identify relationships and significance among variables. The results reveal that learning motivation and learning readiness have a positive and significant effect on students’ learning outcomes. The strong relationship between these independent variables and academic performance indicates that the higher the students’ motivation and readiness, the better their learning results. In conclusion, the findings highlight that improving students’ academic success requires not only effective teaching strategies but also the enhancement of students’ internal motivation and preparedness. Thus, teachers and schools are encouraged to build a supportive and stimulating learning environment that fosters both motivation and readiness for optimal learning outcomes. 
Pengaruh Komunikasi Interpersonal, Beban Kerja dan Budaya Organisasi Terhadap Kinerja Karyawan di PT Sumber Energi Jaya Motoling Timur Pantow, Feybiola; Watung, Sjeddie R.; Mamuaya, Nova Christian
Manajemen dan Kewirausahaan Vol. 6 No. 2 (2025): Manajemen Kewirausahaan
Publisher : Manajemen FEB Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/mk.v6i2.12985

Abstract

Penelitian ini dilakukan untuk mengetahui sejauh mana komunikasi interpersonal, beban kerja, dan budaya organisasi memengaruhi kinerja karyawan di PT. Sumber Energi Jaya Motoling Timur. Pendekatan yang digunakan bersifat kuantitatif dengan penerapan analisis regresi berganda serta pengujian hipotesis untuk menilai dampak masing-masing variabel terhadap kinerja karyawan. Hasil analisis menunjukkan bahwa komunikasi interpersonal memberikan pengaruh positif yang signifikan, di mana komunikasi yang lancar dan jelas mampu meningkatkan pemahaman tugas serta memperkuat hubungan antarpegawai. Sebaliknya, beban kerja yang tinggi terbukti berdampak negatif terhadap kinerja, karena dapat menimbulkan stres, kelelahan, dan menurunkan produktivitas. Budaya organisasi yang positif dan kuat juga memberikan pengaruh konstruktif terhadap kinerja, menciptakan suasana kerja yang harmonis serta memotivasi karyawan untuk berkontribusi secara maksimal dalam mencapai target perusahaan. Analisis simultan menegaskan bahwa ketiga faktor tersebut, ketika diperhitungkan bersama, secara signifikan memengaruhi kinerja karyawan. Temuan ini memberikan arahan bagi perusahaan untuk mengelola komunikasi, menyeimbangkan beban kerja, serta membangun budaya organisasi yang mendukung demi peningkatan kinerja karyawan secara menyeluruh. This study aims to analyze the influence of interpersonal communication, workload, and organizational culture on employee performance. This study was conducted to determine the extent to which interpersonal communication, workload, and organizational culture influence employee performance at PT. Sumber Energi Jaya Motoling Timur. The approach used was quantitative, with multiple regression analysis and hypothesis testing applied to assess the impact of each variable on employee performance. The analysis results indicate that interpersonal communication has a significant positive influence, where smooth and clear communication can improve task understanding and strengthen relationships between employees. Conversely, a high workload has been shown to have a negative impact on performance, as it can cause stress, fatigue, and reduce productivity. A positive and strong organizational culture also has a constructive influence on performance, creating a harmonious work environment and motivating employees to contribute optimally to achieving company targets. Simultaneous analysis suggests that these three factors, when considered together, significantly influence employee performance. These findings guide for companies to manage communication, balance workloads, and foster a supportive organizational culture, ultimately enhancing overall employee performance.
Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Pertambangan) Lonto, Miryam Pingkan; Guratji, Ludiantri Lowimski; Watung, Sjeddie Rianne
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1158

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari penerapan Green Accounting dan kinerja lingkungan terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024. Metode penelitian yang digunakan ialah penelitian kuantitatif dengan pendekatan kausalitas.  Data dianalisis dengan regresi data panel. Jumlah sampel yang diperoleh setelah menggunakan purposive sampling sebanyak 10 perusahaan. Alat analisis yang digunakan adalah stata 19. Teknik uji model yang digunakan yaitu random effect model. Hasilnya menunjukkan bahwa variable green accounting yang diproaksikan dengan rasio biaya lingkungan berpengaruh negatif terhadap kinerja keuangan perusahaan pertambangan dengan Tingkat signifikansi sebesar 0,004<0,05. Dan juga hasil pengujian yang telah dilakukan, menunjukkan bahwa variabel kinerja lingkungan yang diproaksikan melalui peringkat PROPER tidak berpengaruh terhadap kinerja keuangan perusahaan pertambangan dengan Tingkat signifikansi sebesar 0,140>0,05. Hasil temuan mengimplikasikan bahwa Perusahaan tambang lebih mengutamakan semua pihak yang terlibat dan terdampak dari kegiatan yang dilakukan perusahaan dalam hal ini masyarakat dan lingkungan, daripada kinerja keuangan Perusahaan. Temuan ini mendukung teori Triple Bottom Line.    This study aims to analyze the effect of Green Accounting and Environmental Performance on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The research method used is quantitative research with a causality approach. The data is analyzed using panel data regression. The results show that the green accounting variable, which is projected using the environmental cost ratio, has a negative effect on the financial performance of mining companies. The test results also show that the environmental performance variable, which is projected through the PROPER ranking, has no effect on the financial performance of mining companies. The findings imply that mining companies prioritize all parties involved and affected by the company's activities, in this case the community and the environment, over the company's financial performance. These findings support the Triple Bottom Line theory.   
Pengaruh Penerapan SAK EMKM Dan Pemanfaatan Teknologi Informasi Akuntansi Terhadap Kualitas Laporan Keuangan UMKM (Pada UMKM di Kota Tomohon) Sarahutu, Regina Margaretha; Tala, Olivia; Watung, Sjeddie
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/yaencx93

Abstract

ABSTRAK Penelitian ini bertujuan untuk menyelidiki dan menguji pengaruh Penerapan SAK EMKM dan Pemanfaatan Teknologi Informasi Akuntansi secara parsial dan simultan terhadap Kualitas Laporan Keuangan studi kasus UMKM di Kota Tomohon. Penelitian ini menggunakan metode kuantitatif. Dalam penelitian, data yang digunakan adalah data primer berupa kuesioner. Peneliti menyebarkan kuesioner secara langsung ke UMKM di Kecamatan Tomohon Tengah dan Tomohon Timur. Untuk menentukan sampel yang akan di gunakan, teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan Penerapan SAK EMKM dan Pemanfaatan Teknologi Informasi Akuntansi berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan UMKM di Kota Tomohon. Penelitian ini juga menemukan bahwa dengan menerapkan SAK EMKM dan memanfaatkan Teknologi Informasi yang ada dapat membantu pengambilan keputusan, membantu menyusun laporan keuangan yang semestinya digunakan oleh pelaku UMKM.  
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Badan Keuangan dan Aset Daerah Kabupaten Minahasa Selatan) Mamangkey, Injili Ester; Watung, Sjeddie R
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/9b0sak28

Abstract

This study aims to analyze the influence of accounting information systems and internal control systems on the quality of local government financial reports. This type of research is quantitative. This research was conducted at the Regional Finance and Asset Agency of South Minahasa Regency. The population in this study was 49 ASN BKAD South Minahasa Regency. Sampling used a purposive sampling method. Data collection used a questionnaire. The data analysis technique used in this study was multiple regression analysis. The results of the study indicate that accounting information systems have a positive and significant relationship with the quality of financial reports. Similarly, the internal control system is proven to have a positive and significant influence on the quality of financial reports. With evidence obtained through SPSS 25.
Co-Authors abu, ilham Agnes Rooroh Alfina Wildatul Fitriyah Allen A. CH. Manongko Alqurbani, Imam Bomboa, Christien A. Cantika Mamuaya Cecilia Lelly Kewo Cherys Laloan Chintya, Julien Christian EM Pelealu Edwin Wantah Faresi, Gilang Muhammad Fajri Febriyani Maureen Lidya Rattu Febryani M. L. Rattu Feine Tulung Fresilia Mamengko Gilly Marlya Tiwow Guratji, Ludiantri Lowimski Herman Philips Dolonseda Herman Philips Dolonseda Hill Gelfry Sau Hill Gelfry Sau Imam Alqurbani Iwan Kandori Jackson Joshua Bawole Jamil, Jumrah Jerry R. H. Wuisang Jerry Rommy Herter Wuisang Jetly Owen Singal Johny Taroreh Jones Xaverius Pontoh Jones Xaverius Pontoh Julia Sinoritha Jusak Patty Langi, Jessylistina Hercyliana Laratmase, Antonia Junianty lisa suoth Listriyanti Palangda Loho, Emilliano Lonto, Miryam Pingkan Mamangkey, Injili Ester Mambu, Roy Mohammad Reza Mandagi Najwa, Sitti Nanda Saputra Nikolas Fajar Wuryaningrat Nova Ch. Mamuaya Nuril Huda Palangda, Litriyanti Palinggi, Olivia Novianti Pantow, Feybiola pelle, Jufelsi Pesak, Oktaviani Purba, Selvita Eka Eviana Purwaningsih, Sri Siswanto Ramon Arthur Ferry Tumiwa Rattu, Febryani M. L. Ray Mambu Repi, Heidi Kristian Roy Mambu Sahat Renol HS - -, Sahat Renol HS - Sarahutu, Regina Margaretha Seroy, Siti Nurul Hasana Shelty D. M. Sumual Songgigilan, Arter Sophia Pongoh Sumajow, Shania Elisabet Sumampouw, Oliviane O Sumual, Shelti Sunarno Sunarno Tabita, . Tala, Olivia Tamboto, Henry Jeheskiel Daniel Taroreh, Johny Tika Mamonto Timporok, Sara Tineke Sumual Towadji, Anatasya Turang, Syelomita Yulianto Abas