Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
P-Index
This Author published in this journals
All Journal JURNAL LPPM BIDANG EKOSOSBUDKUM The Contrarian: Finance, Accounting, and Business Research Manajemen Bisnis dan Keuangan Korporat
Robert Lambey
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Evaluasi kinerja manajer berdasarkan Akuntansi pertanggungjawaban pada CV. Palakat Alif Irfan Shiddiqi; Robert Lambey
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 1 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

CV Palakat merupakan perusahaan yang bergerak dibidang jasa yang meliputi event organizer, talent management, design grafis, multimedia dan animasi, serta fotografi dan videografi. Usaha ini telah berdiri sejak 2009, dan dimiliki oleh Acin Kapita. Pada CV Palakat sering mengeluarkan anggaran yang berlebihan, padahal setiap realisasi anggaran tidak sesuai dengan rencana yang dianggarkan. Perlunya kontrol terhadap penggunanaan anggaran merupakan hal yang perlu diperhatikan oleh pihak manajemen agar didalam operasionalnya dapat menggunakan anggaran dengan efektif dan efisien. Akuntansi pertanggungjawaban berperan dalam pengendalian biaya dan penilaian kinjera manajemen yang efektif. Selain itu sistem akuntansi pertanggungjawaban berperan penting untuk mengetahui pertanggungjawaban manajemen dalam mengatur rencana anggaran dan mengetahui siapa yang bertanggungjawab bila ada penyelewengan.
Penerapan Analisis Break Even Point Dan Margin Of Safety Sebagai Alat Bantu Manajerial Untuk Perencanaan Laba Pada De Nearby Hotel Manado Meylan Febiola Palenteng; Herman Karamoy; Robert Lambey
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 1 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

Analisis cost volume profit (CVP) yaitu alat dalam membantu para manajer agar bisa memahami hubungan antara biaya, volume dan laba. Digunakan untuk mempermudah para manajer dalam membuat keputusan bisnis. Penelitian ini dilakukan di De Nearby Hotel Manado, perusahaan ini bergerak dalam bidang jasa, yakni meliputi layanan penyediaan kamar, wifi area, dan juga pelayanan laundry. Penelitian ini bertujuan untuk mengetahui apakah Analisis Cost-Volume-Profit efektif dalam perencanaan dan perkembangan laba perusahaan. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif. Berdasarkan penelitian yang telah dilakukan, penulis menyimpulkan bahwa De Nearby Hotel dalam perencanaan laba sebaiknya menggunakan perhitungan biaya tetap dan biaya variable untuk mengetahui berapa tingkat Break Even Point, Margin Of Safety, pendapatan yang terjadi dan laba yang terjadi.
Tax knowledge, persepsi keadilan sistem perpajakan, dan integritas pemerintah: Determinan tax morale mahasiswa Jurusan Akuntansi Universitas Sam Ratulangi Angel Gloria Gracia Mocodompis; Robert Lambey; Christian Datu
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.463

Abstract

Taxes are the backbone of financing crucial sectors such as education, health, infrastructure, and social protection, yet voluntary compliance remains heavily shaped by taxpayers' internal motivation, or tax morale. This study examines the partial effects of tax knowledge, perceived fairness of the tax system, and government integrity on the tax morale of potential taxpayers, with a focus on accounting students at Sam Ratulangi University, Manado. Using a quantitative approach, primary data were collected through an online questionnaire distributed to 281 accounting students from the 2021–2023 cohorts, selected via proportionate stratified random sampling. The data were analyzed using multiple linear regression with SPSS 29, supported by validity, reliability, and classical assumption tests. The results show that tax knowledge and perceived fairness of the tax system have a positive and significant effect on tax morale, whereas government integrity has a negative and significant effect. Simultaneously, the three variables significantly influence tax morale, explaining 80.2% of its variation. The negative effect of government integrity suggests that critical, educated young taxpayers hold high expectations of transparency and accountability; when perceived government conduct falls short of these expectations, their willingness to comply voluntarily weakens. These findings, interpreted through the Theory of Planned Behavior, underscore the importance of strengthening tax education, ensuring a fair tax system, and improving government transparency to nurture the tax morale of future taxpayers.
Financial literacy and digital accounting information systems: Their effect on financial reporting accountability in the Catholic Church Natasha Maria Angela Pontoh; Agus T. Poputra; Robert Lambey
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.447

Abstract

Accountability in financial reporting is a cornerstone of governance in religious institutions, where congregational trust is increasingly demonstrated through credible and verifiable financial management rather than spiritual leadership alone. Despite the growing adoption of digital accounting information systems, many parishes still experience delays and inconsistencies in financial reporting. This study examines the effect of financial literacy and the Digital Accounting Information System (DAIS) on financial reporting accountability among parish finance officers in the Catholic Church of the Diocese of Manado. Using a quantitative survey design, data were collected from parish finance officers and analyzed through multiple linear regression. The results show that financial literacy and DAIS simultaneously have a significant effect on financial reporting accountability. However, partially, financial literacy does not show a significant effect, whereas DAIS has a strong, positive, and significant effect. These findings introduce the concept of "Faith in Data," in which DAIS functions as a digital bridge of trust and a balancing mechanism that compensates for variations in individual financial literacy. This study contributes to the accounting literature by demonstrating that in a hierarchical pastoral context, digitalization extends beyond administrative efficiency to become a critical instrument of modern governance that ensures systemic reliability and institutional legitimacy.
Co-Authors Agus T. Poputra Alif Irfan Shiddiqi Angel Gloria Gracia Mocodompis Christian Datu Herman Karamoy Meylan Febiola Palenteng Natasha Maria Angela Pontoh