Article Per Year (5 Year)
p-Index From 2020 - 2025
2.144
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN Accounting and Finance Studies Formosa Journal of Applied Sciences (FJAS) Nusantara Journal of Multidisciplinary Science Neraca Manajemen, Akuntansi, dan Ekonomi
David P. E. Saerang
Unknown Affiliation
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
PERLAKUAN AKUNTANSI ATAS KONSTRUKSI DALAM PENGERJAAN PADA LAPORAN KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN MINAHASA Siregar, Maruli Harry; Saerang, David P. E.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 1 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.1.7366.2015

Abstract

This study aimed to assess and provide feedback on the accounting treatment of Construction in Progress which is within the financial statements of Local Government. The analysis method used in this research is to use descriptive analysis method to describes the results of the analysis of the accounting treatment conducted by local government to account Construction in progress. Construction in progress are fixed assets that are in the process of development. The work includes the construction in the land, equipment and machinery, buildings and buildings, roads, irrigation and networks, and other fixed assets that the process of acquisition and / or construction requires a certain period of time and has not been completed. Listing of construction in progress in Minahasa regency government is done by making an adjustment to the journal reported assets unfinished for later recorded under construction in progress. In the process of recording still no records of advances in the development of an asset. There are some problems that can be encountered by the relevant local government recognition of a construction in progress. Recognition of construction in progress are important things that need to follow the guidelines in the Government Accounting Standards. Above special cases should be given special treatment and separate accounting policies in recognition of Construction in progress.
PENGARUH KOMPETENSI, MOTIVASI DAN KOMPENSASI TERHADAP KINERJA APARATUR PEMERINTAH DESA DALAM PENGELOLAAN KEUANGAN DESA BERBASIS SISKEUDES DI KECAMATAN REMBOKEN KABUPATEN MINAHASA Ranndy Sterry Kindangen; David P. E. Saerang; Novi Swandari Budiarso
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.43745

Abstract

The performance of the Village Government apparatus can be interpreted as the result of work or the level of achievement of the goals and objectives of the Village Government agencies. One of the goals that must be achieved by the Village Government is the realization of transparent and accountable village financial management which can be pursued through the use of the Village Financial System (Siskeudes). The aim of this study was to analyze and prove the effect of competence, motivation and compensation on the performance of Village Government apparatus in SISKEUDES-based village financial management in Remboken District, Minahasa Regency. The research method used was quantitative while the design of the study was explanatory survey with cross sectional approach. The population in this study was all Village Government apparatus who had roles as Village Financial Management Authority Holders (PKPKD) and Village Financial Management Implementers (PPKD) who spread over 11 villages in Remboken District, Minahasa Regency. The sampling technique used was saturation sampling or census method which amounted to 73 respondents of the population were determined as the samples. The data were collected using questionnaires instrument. The analysis for hypothesis testing was carried out using multiple linear regression test at significance level of 5%. The regression test includes the F statistic test, t statistic test and the coefficient of determination test. The results of thet test indicated that competence, motivation and compensation, either partially or simultaneously had a significant effect on the performance of Village Government apparatus in SISKEUDES-based village financial management in Remboken District, Minahasa Regency. The results of this study can be used as a benchmark for Village Government Agencies in evaluating the performance of the apparatus. In addition, the results can also be used as a reference in the implementation of various programs and policies to improve the competence, motivation and compensation of the apparatus which will have an impact on performance improvement.
THE ANALYSIS OF SPIRIT OF WORK WITHIN MANADO STATE PROSECUTOR'S OFFICE Meygi Nia Naomi Boky; David P. E. Saerang; Ferdinand J. Tumewu
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 10 No. 4 (2022): JE. VOL 10 NO 4 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.687 KB) | DOI: 10.35794/emba.v10i4.43899

Abstract

Abstract: The main issues nowadays regarding spirit of work is the way for sustaining the spirit of work; the issue arise because every individual or employees have different problems altogether which makes it difficult for the company to handle. In this particular research, Manado’s State Prosecutors Office which filled with different individuals with different needs that need to be uphold as well. The purpose of this study is to analyse the spirit of work within Manado’s Prosecutor’s office. This study uses a qualitative method and interview toward informants were conducted in order to gain information regarding the phenomenon. The responses from every respondent shows that organizational condition does have relation with the spirit of work, the relation of variables mostly impacted in a positive manner. The office needs to look upon the welfare of employees in order to keep the spirit of work within them, examples such as giving help during daily work or giving reward toward employees that does good job can be the solution for the office to maintain the spirit of work. Keyword: Spirit of Work
FACTORS INFLUENCING CUSTOMER PURCHASE INTENTION VIA FACEBOOK LIVE STREAM AT EVER CLOTHINGS MANADO Esther Pamela Adeleida Malonda; David P. E. Saerang; Shinta J. C. Wangke
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 1 (2023): JE. Vol 11 No 1 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.51 KB) | DOI: 10.35794/emba.v11i1.46018

Abstract

One way to get customers to make purchases via Facebook Live Streaming is to analyze the factors that influence customer purchase intentions. The purpose of this research was to analyze the factors that influence Customer Purchase Intention via Facebook Live Streaming at Ever Clothings Manado. This research used the quantitative method with factor analysis techniques. The sample of this research is 100 samples which are customer of Ever Clothing Manado. At the beginning of the research there twenty factors that are determined as material for testing and research. After doing the analysis, the result showed that two variables must be eliminated because the extraction value of this variable is less than 0.5, and only eighteen variables can be used. From the 18 variables, 4 new factors were formed which are: Popularity of Facebook Account, Quality of Products, Quality of Seller, and Seller Communication Ability.   Keywords: digital marketing, Facebook live stream, purchase intention, Facebook account popularity, quality of products, quality of seller, seller communication ability, factor analysis
THE EFFECT OF PERCEIVED USEFULNESS, PERCEIVED EASE OF USE AND TRUST ON INTENTION TO USE DANA AS A MOBILE PAYMENT Cindy Lavenia Chikita Paramitha Mogot; David P. E. Saerang; Merinda H. C. Pandowo
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 1 (2023): JE. Vol 11 No 1 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i1.47140

Abstract

The development of technology causes rapid changes in the economic world. This includes fintech, where a combination between smartphones, applications, and the internet can be a digital mobile payment tool. This study aims to analyze the perceived usefulness, perceived ease of use and trust can influence the customer's intention to use Dana as their mobile payment. This study uses quantitative method. Questionnaire is used to collect the data. This research derived and examined the model through multiple linear regression model in a sample of 100 respondents who have made transaction using Dana in the last six months in Manado. Findings of this research show that perceived usefulness, perceived ease of use and trust simultaneously influence customer's intention to use Dana as their mobile payment. Recommendations for this research are Dana remains consistent and develops the application system, made interesting for its appearance, and can add 24-hour customer service live chat features so that users feel easy, helpful, and have more trust when making transactions using Dana.   Keyword: perceived usefulness, perceived ease of use, trust, intention to use
THE IMPACT OF SENSORY MARKETING ON CONSUMER’S BUYING BEHAVIOR OF COFFEE SHOPS IN MANADO Stephanie Ludya Natalia; David P. E. Saerang; Shinta J. C. Wangke
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 1 (2023): JE. Vol 11 No 1 (2023)
Publisher : Universitas Sam Ratulangi

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

Abstract

Customer buying behavior have close relation with sensory marketing because it has connection with the customers itself, mainly about how the perception of the customers toward certain marketing campaign. The problem related with the phenomenon of Sensory Marketing now is about how to incorporate this type of marketing to MSMEs which include local artisan coffee shops in Manado. This research is expected to add more knowledge about the application of sensory marketing to achieve its best values. Using Quantitative Approach, this research derived and examined the model through multiple linear regression model in a sample of 100 respondents which are customers of local coffee shops in Manado. The suggestion for the coffee shops is to improve the quality of atmosphere within the shop, adding more decorations, air conditioner and other will enhance the atmosphere even more. Atmosphere of the shop is crucial because it is the place where customers can enjoy the products or do other activities, therefore it is essential for the shop to do innovation regarding the atmosphere of coffee shops.   Keywords: sensory marketing, consumer’s buying behavior, human senses
THE ANALYSIS OF PRICE FAIRNESS AND SERVICESCAPE ON CUSTOMER SATISFACTION AT UP CREATIVE SPACE AND COFFEE MANADO Febyola Kawatu; David P. E. Saerang; Maria V. J. Tielung
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 3 (2023): JE. VOL. 11 No. 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i3.49574

Abstract

This study aims to determine the effect of price fairness and servicescape on customer satisfaction at UP Creative Space and Coffee Manado. This study uses quantitative methods and uses multiple linear regression tests to determine the effect of price fairness and servicescape on customer satisfaction. The sample of this research is 100 respondents. The sampling technique used is purposive sampling and the data collection method is in the form of a questionnaire run through the Google Form. Testing and the data analysis in this study using SPSS 25 software. The results of this study indicate that price fairness (X1) partially has a positive and significant effect on customer satisfaction (Y). servicescape (X2) partially has a positive and significant effect on customer satisfaction (Y). Price fairness (X1) and servicescape (X2) simultaneously have a positive and significant effect on customer satisfaction (Y). The R square value obtained from the results of the coefficient of determination (R2) of 0.768 explains that 76.8% of customer satisfaction can be explained by price fairness and servicescape. Meanwhile, the remaining 23.2% is influenced by other variables not examined in this study   Keywords: price, fairness servicescape, and customer satisfaction
Implementation and Implications of Regional Government Information System (SIPD) on Expenditure Administration Florensia Bernika; David P. E. Saerang; Hendrik Gamaliel
Accounting and Finance Studies Vol. 3 No. 3 (2023): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs33.7592023

Abstract

This study aims to determine the implementation the Regional Government Information System (SIPD) in the implementation of expenditure administration and the implications faced in the implementation of the local government information system. This research uses a qualitative method with a case study approach. Data collection was carried out by means of in-depth interviews and documentation studies. The results showed that the Local Government Information System Application at BPKAD Manado City is a computer application program that has been integrated and synchronized by one data at the Central Government, namely SIPD, one of the efforts in order to meet information needs quickly, precisely, completely, accurately and integrated. In addition, this can help the Central Government in controlling the financial activities of the Regional Government, but there are still several obstacles and obstacles that need to be addressed in order to optimally implement SIPD. In addition, the SIPD implementation policy in Manado City is in accordance with Peraturan Menteri Dalam Negeri No. 70 of 2019. From the aspects of resources, the character of the implementing agents, and the attitudes of the implementers, it still describes implementers who have minimal knowledge of SIPD and communication between implementing agents has not been maximized. The positive thing in the implementation of SIPD in Manado City is the existence of conditions conducive to the external environment (economic, social, and political environment). The implementation of SIPD creates practical constraints, such as network constraints that interfere with the data verification process and difficulties in communicating with implementing agents. Efforts to overcome obstacles are to conduct regular training programs for SIPD implementing employees with training materials that have been packaged easily so that the attitude of the SIPD implementing agents themselves can accept the new policy.
THE EFFECT OF E-SERVICE QUALITY AND WAITING TIME TOWARDS CUSTOMER SATISFACTION AT PIZZA HUT RESTAURANT IN MANADO TOWN SQUARE Angle Livia Natalia Kapojos; David P. E. Saerang; Emilia M. Gunawan
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 4 (2023): JE. VOL. 11 No. 4
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i4.51230

Abstract

According to YouGov’s assessment, three US-based Quick Service Restaurant (QSR) brands the best in Indonesia YouGov placed Kentucky Fried Chicken (KFC) at the top as the brand with the best fast food title in 2021 in Indonesia. The brand bagged 37.3 points. Its rival, McDonald's came in second with 30.6 points. Pizza Hut followed with 28.6 points. The purpose of this study was to determine the effect of E-Service Quality, and Waiting time on Customer Satisfaction at Pizza Hut Restaurant in Manado Town Square. The research method used in this study is quantitative. The data analysis techniques used in this research is multiple linear regression analysis, using the IBM SPSS 26 statistical program. The results of this study state that E-service Quality (X), and Waiting Time (X2) have a positive and significant effect on Customer Satisfaction (Y), and then simultaneously Customer satisfaction and Waiting Time have a significant effect on Customer Satisfaction.   Keyword: e-service quality, waiting time, customer satisfaction
THE IMPORTANCE-PERFORMANCE ANALYSIS OF COMPENSATION PROGRAMS AT FREEPORT INDONESIA MIMIKA Claudia Glory; David P. E. Saerang; Shinta J. C. Wangke
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 4 (2023): JE. VOL. 11 No. 4
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i4.52801

Abstract

This study aims to analyze the importance and performance of compensation programs received by the employees of PT Freeport Indonesia, Mimika. This research uses quantitative approach with 100 employees of PT Freeport Indonesia, Mimika as respondents. There 9 total criteria in this research, which is: Salary, Overtime Pay, Incentive, Transportation, Meal Allowance, Annual Leave, Religious Holiday, Health Insurance, and Pension. The result of this research shows that Salary, Pension, and Annual Leave are in Quadrant I; Transportation, Religious Holiday, and Health Insurance are in Quadrant II; Meal Allowance and Overtime Pay in Quadrant III; following by Incentive in Quadrant IV. So, related with the findings in this research, there are some recommendations for PT Freeport Indonesia.   Keywords: compensation, importance-performance analysis
Co-Authors Angle Livia Natalia Kapojos Cindy Lavenia Chikita Paramitha Mogot Claudia Glory Emilia M. Gunawan Esther Pamela Adeleida Malonda Euriene Theodora Marzioz Luwuk Febiola Feiby Palilingan Febyola Kawatu Ferdinand J. Tumewu Florensia Bernika Hendrik Gamaliel Lawren J. Rumokoy Liany Elfirany Senduk Maria G. Keintjem Maria V. J. Tielung Maruli Harry Siregar Merinda H. Ch. Pandowo Meygi Nia Naomi Boky Novi Swandari Budiarso Ranndy Sterry Kindangen Shinta J. C. Wangke Sonny Pangerapan Stephanie Ludya Natalia Wehara Mariana Sigar