Article Per Year (5 Year)
p-Index From 2021 - 2026
10.013
P-Index
This Author published in this journals
All Journal JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Jurnal Mirai Management Cetta: Jurnal Ilmu Pendidikan INVENTORY: JURNAL AKUNTANSI Journal of Education Technology 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` Jurnal Ragam Pengabdian Ekopedia: Jurnal Ilmiah Ekonomi Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Sjeddie Watung
Unknown Affiliation
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 Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 77 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 77 Documents
Search

 4   5   6   7   8 
Evaluasi Terhadap Sistem Pengendalian Intern Pada Pemungutan Pajak Bumi Dan Bangunan Di Kabupaten Minahasa Tenggara Siti Nurul Hasana Seroy; Sjeddie R Watung; Oliviane O Sumampouw
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
Implementasi Higher Order Thinking Skill (HOTS) pada Pembelajaran Akuntansi Dasar di SMK Negeri 1 Bitung Sjeddie Rianne Watung; Listriyanti Palangda; Sitti Najwa
Jurnal Ragam Pengabdian Vol. 2 No. 1 (2025): Januari-April "Mentoring Micro Business Groups as an Effort to Improve Communit
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/6fnqrt31

Abstract

Penelitian ini bertujuan untuk mengkaji pelaksanaan pembelajaran berbasis Higher Order Thinking Skills (HOTS) pada mata pelajaran Akuntansi Dasar di Sekolah Menengah Kejuruan (SMK) Negeri 1 Bitung, serta mengidentifikasi faktor-faktor yang mendukung maupun yang menghambat penerapan media pembelajaran berbasis HOTS. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan melalui observasi langsung, wawancara dengan pihak-pihak terkait, dan analisis dokumentasi. Untuk menjamin validitas data, digunakan teknik triangulasi metode dengan membandingkan hasil dari berbagai sumber informasi. Temuan penelitian menunjukkan bahwa penerapan HOTS dalam pembelajaran Akuntansi Dasar telah berjalan cukup efektif, yang mencakup tahapan perencanaan, pelaksanaan, hingga evaluasi. Dalam tahap perencanaan, guru telah merancang perangkat pembelajaran yang mengacu pada prinsip HOTS, termasuk pembuatan soal yang menguji kemampuan berpikir analitis, evaluatif, dan kreatif. Selama pelaksanaan, digunakan metode pembelajaran aktif seperti diskusi kelompok dan studi kasus guna merangsang pemikiran kritis siswa. Evaluasi dilakukan melalui pemberian tugas berbasis HOTS yang menuntut kemampuan pemecahan masalah secara mendalam. Faktor-faktor yang mendukung di antaranya adalah kesiapan guru, ketersediaan sarana pembelajaran, serta antusiasme siswa yang tinggi. Namun demikian, tantangan tetap ada, seperti rendahnya pemahaman siswa terhadap konsep HOTS, keterbatasan waktu pembelajaran, serta kurang optimalnya beberapa fasilitas pendukung.
THE INFLUENCE OF SCHOOL ENVIRONMENT AND LEARNING INTEREST ON LEARNING OUTCOMES (Case Study of Class X, XI and XII Students of SMA N 1 Tondano) Listriyanti Palangda; Sjeddie Rianne Watung
J-Shelves of Indragiri (JSI) Vol 5 No 1 (2023): 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.v5i1.2650

Abstract

The Influence of the School Environment and Interest in Learning on Student Learning Outcomes. The aims of this research are; 1) To determine the influence of the school environment on student learning outcomes; 2) To determine the influence of learning interest on student learning outcomes; 3) To determine the influence of the school environment and interest in learning on student learning outcomes. This research is quantitative research. The population in this study was 160 people and the sample was 40 people. The data collection techniques used in this research were questionnaires, interviews and documentation. The instrument test in this research used validity and reliability tests. Of the 15 statements for variable X1 and 15 statements for X2 given to respondents, all were declared valid and both variables were reliable. The hypothesis test used in this research is; 1) Hypotheses 1 and 2 use simple regression, simple correlation, t test and determinant coefficient; 2) Hypothesis 3 uses multiple regression, multiple correlation, F test and determinant coefficient. The results of data analysis state that; 1) There is an influence of the school environment on student learning outcomes by 74%; 2) There is an influence of the school environment and interest in learning on student learning outcomes by 66%; 3) There is an influence of the school environment and interest in learning on student learning outcomes by 78%.
THE INFLUENCE OF HIGHER ORDER THINKING SKILLS (HOTS) AND CLASS MANAGEMENT ON STUDENT LEARNING OUTCOMES AT TONDANO 2 STATE HIGH SCHOOL Sjeddie Rianne Watung; Listriyanti Palangda
J-Shelves of Indragiri (JSI) Vol 5 No 1 (2023): 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.v5i1.2665

Abstract

Learning outcomes are a student's abilities obtained after learning activities, including cognitive, affective and psychomotor abilities. Learning outcomes are influenced by many factors including higher order thinking abilities (HOTS) and classroom management. The aims of this research are: 1) To determine the effect of HOTS on student learning outcomes at SMA 2 Tondano; 2) To determine the effect of classroom management on student learning outcomes at SMA 2 Tondano; 3) To determine the effect of HOTS and classroom management on student learning outcomes at SMA 2 Tondano. This research is quantitative research with a total research sample of 115 people. The data analysis techniques used are regression and correlation. The research results show that; 1) There is an influence of HOTS on student learning outcomes at SMA 2 Tondano of 69%; 2) There is an influence of class management on student learning outcomes at SMA 2 Tondano by 16%; 3) There is an influence of HOTS and class management on student learning outcomes at SMA 2 Tondano by 69%.
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. 
Dampak Lingkungan Kerja dan Etos Kerja Terhadap Kinerja Pegawai Herman Philips Dolonseda; Sjeddie R. Watung
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 1 No. 2 (2020): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

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 theSangihe 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.
Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Pertambangan) Miryam Pingkan Lonto; Ludiantri Lowimski Guratji; Sjeddie Rianne Watung
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.   
Co-Authors . Tabita abu, ilham Agnes Rooroh Alfina Wildatul Fitriyah Allen A. CH. Manongko Alqurbani, Imam Anatasya Towadji Arter Songgigilan Bomboa, Christien A. Cantika Mamuaya Cecilia Lelly Kewo Chelsse Rumimper Cherys Laloan CHINDANA M C OROH Christian EM Pelealu Christien A. Bomboa Edwin Wantah Emiliano Loho Faresi, Gilang Muhammad Fajri Febriyani Maureen Lidya Rattu Febryani M. L. Rattu Febryani M. L. Rattu Feine Tulung Fresilia Mamengko Gilly Marlya Tiwow Herman Philips Dolonseda Herman Philips Dolonseda Hill Gelfry Sau Hill Gelfry Sau Imam Alqurbani Injilia Kaligiis Iwan Kandori Jackson Joshua Bawole Jamil, Jumrah Jerry Rommy Herter Wuisang Jessylistina Hercyliana Langi Jetly Owen Singal Jones Xaverius Pontoh Jufelsi pelle Julia Sinoritha Julia Sinoritha Julien Chintya Jusak Patty Laratmase, Antonia Junianty Linda A. O. Tanor lisa suoth lisa suoth Listriyanti Palangda Litriyanti Palangda Loho, Emilliano Lola Violin Sengka Ludiantri Lowimski Guratji Mamangkey, Injili Ester Mambu, Roy Mandagi, Injili Miryam Pingkan Lonto Mohammad Reza Mandagi Najwa, Sitti Nanda Saputra Nikolas Fajar Wuryaningrat Nova Ch. Mamuaya Nuril Huda Oktaviani Pesak Olivia Novianti Palinggi Oliviane O Sumampouw Palangda, Litriyanti Palinggi, Olivia Novianti Pantow, Feybiola pelle, Jufelsi Pesak, Oktaviani Purwaningsih, Sri Siswanto Ramon Arthur Ferry Tumiwa Ray Mambu Repi, Heidi Kristian Roy Mambu Sahat Renol HS - -, Sahat Renol HS - Sarahutu, Regina Margaretha Selvita Eka Eviana Purba Shania Elisabet Sumajow Shelty D. M. Sumual Siti Nurul Hasana Seroy Sitti Najwa Songgigilan, Arter Sophia Pongoh Sri Siswanto Purwaningsih Sumajow, Shania Elisabet Sumual, Shelti Sunarno Sunarno Syelomita Turang Tabita, . Tala, Olivia Tamboto, Henry Jeheskiel Daniel Taroreh, Johny Tika Mamonto Tika Mamonto Timporok, Sara Tineke Sumual Towadji, Anatasya Turang, Syelomita Yulianto Abas