Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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 ACCOUNTABILITY
Linda Lambey, Linda
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 75 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search
Journal : JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI

 1   2   3   4 
DAMPAK RASIO AKTIVITAS DAN RASIO LIKUIDITAS TERHADAP PERUBAHAN LABA BERBASIS FAIR VALUE (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA) Pangkong, Claudya Monica; Lambey, Linda; Afandi, Dhullo
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE. VOL 5 NO 2 (2017) HAL. 955
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (781.913 KB) | DOI: 10.35794/emba.5.2.2017.16017

Abstract

Abstrak: Laba merupakan hal yang penting bagi perusahaan karena menjadi dasar keputusan investor untuk berinvestasi. Laba yang tercermin dalam laporan keuangan menggunakan fair value akan menguntungkan pelaku pasar karena mencerminkan nilai pasar yang sebenarnya. Penelitian ini bertujuan untuk mengetahui pengaruh rasio aktivitas (Total Asset Turnover) dan pengaruh rasio likuiditas (Current Ratio) terhadap perubahan laba berbasis fair value. Adapun masalah yang diangkat dalam penelitian ini adalah bagaimana pengaruh TATO dan CR terhadap perubahan laba berbasis fair value pada perusahaan property dan real estate periode tahun 2012-2015. Populasi dalam penelitian ini yakni perusahaan property dan real estate yang terdaftar di BEI yang terdiri dari 47 perusahaan. Pengambilan sampel dilakukan dengan cara Purposive Sampling dan terpilih 12 perusahaan. Analisis data dilakukan dengan analisis regresi linear berganda. Hasil analisis regresi linier berganda menunjukkan bahwa TATO () berpengaruh  terhadap perubahan laba berbasis fair value (Y) dan CR () tidak berpengaruh terhadap perubahan laba berbasis fair value (Y).  Kata kunci:  Total Asset Turnover, Current Rasio, Fair Value, Perubahan Laba
A QUALITATIVE RESEARCH ANALYSING NON-FINANCIAL INCENTIVES TOWARD EMPLOYEE PERFORMANCE AT IBIS MANADO CITY CENTER BOULEVARD Karwur, Karina Ocktovenisia; Lambey, Linda .; Rumokoy, Farlane S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE VOL 5 NO 2 (2017) HAL 2385
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v5i2.16728

Abstract

Abstract: Employee will sustain high levels of performance if they are appreciated and rewarded accordingly. Moreover, through incentives reward, the management of Ibis Manado City Center Boulevard Hotel expects the employee to be more passionate to achieve the categories of reward in line with enhancing their performance as well. Financial incentives if not assisted by other types of incentives, are not sufficient and only can boost employee performance at the moment. On the other hand, non-financial incentives seen more effective motivators that can fulfill the intrinsic motivational for the employees to enhance their performance. Hence, the focus of this research is the effect of non-financial incentives towards employee performance. Used qualitative methods, 10 employees of Ibis Manado City Center Boulevard Hotel were interviewed to collect the data. Results show that job-related incentives have the most pivotal role in enhancing employee performance at work. Management should give chance to every employee to received job-related incentives since according to findings it really helpful for their daily work and also career.Keywords: non-financial incentives, employee performance, job-related incentives.
THE IMPORTANCE-PERFORMANCE ANALYSIS OF SERVICE QUALITY AT AQUARIUS CAR WASH Pijoh, Hannah Nadia; Lambey, Linda
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 2 (2016): JE Vol.4 No.2 (2016) Hal. 395-517
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.237 KB) | DOI: 10.35794/emba.v4i2.13081

Abstract

Transportation plays a vital role in the community. It has started to strive to be considered as primary needs. In recent year, it can be seen there is a significant increase in the number of vehicles sold. It becomes an opportunity for entrepreneurs to run such business in car wash services. With the high demand of vehicles purchased and a lot of customers do not have much time to wash their car. Entrepreneurs should give good service and create customers? satisfaction. In addition to provide outstanding services, entrepreneurs need to evaluate their service in order to improve the quality of their performance. This research aims to analyze the importance-performance analysis of service quality at Aquarius Car Wash. The type of this research is a quantitative descriptive research. The Importance-Performance Analysis was used in this research. The sample of this research is the customer of Aquarius Car Wash consists of 100 respondents. The sample was taken by accidental sampling. The result shows, (1) Timely Completion is located in quadrant I. (2) Car Washing Equipment, Ability to Provide Service, Reasonableness of Costs, Service Meets Customer Expectations, Trustworthiness of Employees, Professionalism of Employees and Vehicle Security Guarantees are located in quadrant II. (3) Employees Appearance, Building Condition, Willingness to Assist Customers, Ability to Resolve Customer Problems, Understanding Special Needs of Customers and Prioritization of Customer Best Interest are located in quadrant III. (4) Personalized Attention from Employees is located in quadrant IV. Aquarius Car Wash should maintain their good service and should improve their low performance. By doing so, it is hoped that their customers will be satisfied and will be their loyal customers. Keywords: service quality, importance-performance analysis, transportation
THE INFLUENCE OF RISK-BASED BANK RATING (RBBR) METHOD ON PROFITABILITY OF PRIVATE-OWNED BANKS IN INDONESIA Ponto, Monica .; Lambey, Linda .; Tumiwa, Johan .
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 4 (2018): JE VOL 6 NO 4 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (877.416 KB) | DOI: 10.35794/emba.v6i4.21337

Abstract

 Abstract: The banking sector plays an important role in supporting and increasing the economic rate in country. Bank with high level of soundness is a bank that can perform its functions well, therefore, optimal management of the banking sector can provide economic stability in a developed country and make developing countries ready to compete economically of both national and international level. This study is aimed to determine the influence of Risk-Based Bank Rating (RBBR) Method on Profitability of Private-Owned banks in Indonesia. In this study, population refers to the banks listed in Indonesia Stock Exchange, using purposive sampling technique and sample size of 6 Private-Owned Banks that have total assets more than 100 trillion in rupiahs. By using multiple regression analysis method, the result and conclusion show that Credit Risk, Market Risk, Liquidity Risk, Earnings and Capital simultaneously and significantly influence Profitability of 6 Private-Owned Banks in Indonesia.  Furthermore, Market Risk and Earnings have significant and positive influences on Profitability. Credit Risk and Liquidity Risk have significant and negative influences on Profitability. Nevertheless, Capital has no significantly influence on Profitability. The banks’ management must consider the importance of the risk management because those factors above have effect banks profitability. Keywords: risk-based bank rating, profitability
THE EFFECT OF PERCEIVED ENJOYMENT ON INTENTION TO SHOP ONLINE (THE STUDY OF FACULTY OF ECONOMICS AND BUSINESS SAM RATULANGI UNIVERSITY MANADO) Ulaan, Riska Valentine; Pangemanan, Sifrid S.; Lambey, Linda
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 1 (2016): JE Vol.4 No.1 (2016) Hal. 1097-1220
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.758 KB) | DOI: 10.35794/emba.v4i1.11871

Abstract

Online shopping is now become very popular in the world as it contributes a new way of purchase things. Young people tend to get a feeling of pleasure while doing their activity through internet such as browsing for a product via retailers? website. Once they get it, it will affect their intention to shop online. This research is aimed to know the effect of Perceived Enjoyment on Intention to Shop Online by applying Simple Regression Analysis. This method is to enable understanding the relationship between the independent variable (Perceived Enjoyment)  and dependent variable (Intention to Shop Online). The result analysis indicated that Perceived Enjoyment has a positive influence on Intention to Shop Online. Furthermore, online shop owners must consider about the importance of consumers? feeling of pleasure while shopping through website. In this case, create an attractive web design so that it will attract consumers to do an online purchasing, because according to this study, when a consumer feels enjoy while doing their activity through internet, it will attract their intention to shop online. Keywords: perceived enjoyment, shop online, online shopping
COMPARATIVE RESEARCH OF CUSTOMER EXPERIENCE AND CUSTOMER EXPECTATION BETWEEN MALE AND FEMALE CUSTOMERS OF KM. MAJESTIC KAWANUA Sabanari, Anatasya E.; Lambey, Linda .; Rumokoy, Farlane S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 3 (2017): JE VOL 5 NO 3 (2017) HAL 3885
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (937.952 KB) | DOI: 10.35794/emba.v5i3.18260

Abstract

Abstract: Sea transportation is one of the most indispensable transportation of Indonesian society.KM. Majestic Kawanua operating in Indonesian sea areas, especially in North Sulawesi area. There are two main objectives that will be achieved, which are: To determine the significant difference of customer experience between male and female customers of KM. Majestic Kawanua and To determine the significant difference of customer expectation between male and female customers of KM. Majestic Kawanua. Therefore customer experience and customer expectation will greatly affect to customer satisfaction. This research conducted by a quantitative method and this research population is the customers of KM. Majestic Kawanua. By using an Independent Sample t-test, this research conducted a hypothesis is significant difference in customer experience and customer expectation between male and female customers of KM. Majestic Kawanua. Based on the result of this research, the data is normally distributed. The result shows that there are no significant differences in customer satisfaction based on customer experience and customer expectation between male and female customers of KM. Majestic Kawanua. Findings suggest KM. Majestic Kawanua employes to be quick in responding to customer needs so that customers feel satisfied using the KM. Majestic Kawanua services.Keywords:customer experience, customer expectation, gender.
ANALYSIS OF EMPLOYEE EMPOWERMENT IN PT. BANK SULUTGO MANADO USING IMPORTANCE AND PERFORMANCE ANALYSIS Waworuntu, Priskila Charity; Lambey, Linda .; Tielung, Maria V.J
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 3 (2017): JE VOL 5 NO 3 (2017) HAL 2829
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.943 KB) | DOI: 10.35794/emba.v5i3.17268

Abstract

Abstract: This research aims to analyzing the employee empowerment in Main Branch of PT. Bank SulutGo Manado. This research type is descriptive with quantitative method, using Importance and Performance Analysis as analytical tool. The sample size of this research is 84 employees as respondents. Purposive sampling was used to collecting data through questionnaire. The result shows that Assistance/help by managers when face barriers in work, Encourage and motivation in work, Clear direction in completing the job, and Evaluation given by manager these attribute are located in Quadrant II. Facilities provided by Bank SulutGo in supporting the work and Supervision and control for purpose to reach the target in work are placed in Quadrant I. Meanwhile, Freedom in organizing their respective jobs are placed in low priority which is Quadrant III. And for the last there are Autonomy (freedom) in completing the work by employees’ own way and Freedom in giving opinion are placed in Quadrant IV. Main Branch of Bank SulutGo Manado should put more attention to Facilities provided by Bank SulutGo in supporting the work and Supervision and control for purpose to reach the target in work because the employees considered these attributes is important. ­­Keywords: employee empowerment, importance and performance analysis 
PERAN INFORMASI AKUNTANSI MANAJEMEN MENGENAI PENGAMBILAN KEPUTUSAN INVESTASI AKTIVA TETAP PADA PT ANUGERAH TRIKARYA LESTARI Darmanto, Rico; Lambey, Linda; Tangkuman, Steven
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 1 (2017): JE VOL. 5 NO 1 (2017) HAL. 115 - 233
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.856 KB) | DOI: 10.35794/emba.5.1.2017.15543

Abstract

Abstrak : PT Anugerah Trikarya Lestari adalah perusahaan pengembang properti yang dimana salah satu bisnisnya adalah Mountain View Resort & Spa. Salah satu fasilitas unggulan yang dimiliki resort adalah adanya kendaraan yang bias mengantarkan pelanggan ketempat resort serta ketempat sekitaran resort. Disini manajemen perusahaan membutuhkan informasi akuntansi manajemen dalam melakukan analisis pengadaan aktiva tetap di tempat resort yang akhirnya setelah itu, perusahaan dapat menentukan suatu keputusan. Tujuan penelitian ini adalah untuk mengetahui peran informasi akuntansi manajemen dalam pengambilan keputusan investasi aktiva tetap perusahaan. Penelitian ini merupakan penelitian kualitatif yang bersifat studi kasus. Metode pengumpulan datanya berupa dokumentasi, wawancara dan observasi. Hasil penelitian yang dilakukan pada PT Anugerah Trikarya Lestari adalah menunjukan manajemen perusahaan telah menggunakan informasi akuntansi diferensial dalam pengambilan keputusan investasi aktiva tetap yaitu dengan membeli kendaraan mobil dan bus di Mountain View Resort & Spa yang berdasarkan biaya yang lebih kecil. Perusahaan sebaiknya lebih berhati-hati dalam mengkaji biaya relevan untuk pembuatan keputusan investasi yang bersifat jangka panjang serta perlu juga dilakukan evaluasi agar perencanaan selanjutnya dapat mendapatkan hasil yang memuaskan.Kata Kunci : Informasi akuntansi manajemen, investasi aktiva tetap
EVALUATING VISUAL MERCHANDISE OF GAUDI MANADO TOWN SQUARE BY USING IMPORTANCE AND PERFORMANCE ANALYSIS Sanger, Rini .; Lambey, Linda .; Pandowo, Merinda .
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 02 (2017): JE VOL 5 NO 2 (2017) HAL 2488
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (705.083 KB) | DOI: 10.35794/emba.v5i02.16737

Abstract

Abstract: Fashion industry has become a significant driver in Indonesia’s creative economy. Fashion industry is one of the exciting industries in Indonesia with no exception in Manado, PT. Dwi Laras Gaudi is a company engaged in the fashion industry. In connection with the fashion competition that occurs in Manado, marketers must be able to act creatively in the development. Visual merchandise is the only effective way of differentiating in fashion industry. Visual merchandising is the presentation of a store and its merchandise in such a manner that will attract the attention of potential customers. The aim of this study is to evaluate the importance and performance of visual merchandise attributes such as window display, mannequin, signage, store layout, color and lighting. This research is casual type of research, which uses primary data obtained through questionnaires and uses importance and Performance Analysis. 100 respondents are the sample size of this research. The result of this study shows that window display placed in quadrant I (very important but low performance), signage and lighting placed in quadrant II (very important and high performance), while mannequin, store layout and color placed in quadrant III (low importance and low performance).Keywords: visual merchandise, window display, mannequin, signage, store layout, lighting, color, importance and performance analysis.
ANALISIS EFEKTIVITAS DAN EFISIENSI REALISASI ANGGARAN BELANJA DINAS KEHUTANAN PROVINSI SULAWESI UTARA Lantu, Christover .; Lambey, Linda .; Wangkar, Anneke .
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE Vol 5 No 2 (2017) Hal 1193-1314
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (655.724 KB) | DOI: 10.35794/emba.5.2.2017.16143

Abstract

Abstrak :  Masyarakat  era  modern  menuntut  pemerintahan  yang  bersih  atau  good  governance  yang  dapat   menyediakan  informasi  akuntabilitas  dan  transparansi  dalam  pengelolaan  keuangan  daerah. Anggaran  yang  dikelola  oleh  organisasi  sektor  publik  harus  menerapkan  prinsip efisiensi  dan  efektivitas  yang  menjadi  indikator  kinerja  keuangan  suatu  entitas sektor  publik. Tujuan  penelitian  ini  untuk  menganalisis  anggaran  belanja  Dinas  Kehutanan  Provinsi  Sulawesi  Utara  periode 2013 – 2015  apakah  telah  efektif  dan  efisien. Metode  analisis  yang  digunakan  dalam  penelitian  ini  adalah  deskriptif  kuantitatif  dengan  perhitungan  pengukuran  efektivitas  dan  efisiensi. Hasil  penelitian  untuk  tingkat  efektivitas  pada  tahun  2013  berada  pada  kategori  cukup  efektif . Tingkat  efektivitas  tahun  2014  dan  2015  berada  pada  kategori  efektif. Perbedaan  tingkat  efektivitas  2013  dengan  2014  dan  2015  disebabkan  adanya  program  yang  tidak  direalisasikan  dan  program-program  lain  yang  tidak  direalisasikan  secara  optimal. Hasil  penelitian  untuk  tingkat  efisiensi pada  tahun  2013 – 2015  berada  pada  kategori  sangat  efisien. Pengalokasian  anggaran  belanja  tahun  2013  lebih  besar  dibandingkan  tahun  2014  dan  2015. Ini  dikarenakan  adanya  pengadaan  barang/jasa  dan  belanja  modal  baru  pada  tahun  2013  tersebut, sehingga  pada  tahun  2014  dan  2015  sudah  tidak  perlu  pengadaan  barang/jasa  dan  belanja  modal  yang  baru.Kata kunci : anggaran, belanja, efektivitas, efisiensi
Co-Authors Aldiansyah Sugeha Andries, Jazzy . Angelia Wibisono, Angelia Anneke Wangkar Antameng, Desy Pratiwi Arina, Kevin Thio Awaeh, Maya Angriani Bumulo, Rahmawaty M. Damapolii, Erwin David P. E. Saerang David P.E. Saerang Dhullo Afandi Elvira Diana Worotitjan, Elvira Diana Engelina, Wilma Deodora Essing, Sisilia Amelia Faleria, Rondonuwu Ester Fanny Jitmau Farlane S. Rumokoy Farlane Stevie Rumokoy Fitria Ayu Lestari Niu Frederik G. Worang, Frederik G. Gresly Yunius Rainal Mamelo, Gresly Yunius Rainal Gunadi, Venisca . Hannah Nadia Pijoh, Hannah Nadia Harbelubun, Astuty Veronika Laura Heince R.N Wokas Hendrik Gamaliel Herman Karamoy Jantje Tinangon Jhon Fiesgrald Wungow, Jhon Fiesgrald Jocom, Jessica Johan R. Tumiwa, Johan R. Joy Elly Tulung Kalendesang, Angelina Klesia Karwur, Karina Ocktovenisia Kasmadi, Kartika Aprillia Kawenas, Riani Isye Kewas, Agnes MD Kiai Demak, Najah A. Y. Lahiang, Mercel Hendrik Lantu, Christover . Liando, Leonard Yosua Lidia Mawikere Lintje Kalangi Liono, Marcelita . Lumenta, Anatasia Lumintang, Gyshella Smylie Madesen, Piter Mangnga' Maria Tielung Matei, Angela Mulyani Megasilvia Windy Mintahari, Megasilvia Windy Melisa Mamesah Merinda H. Ch. Pandowo Mokoginta, Novtania Mokoginta, Rena Mustari Mukuan, Phoebe R.J.S Novi Dwi Lestari Novi S. Budiarso, Novi S. Panekenan, Heine Glorina Pangkong, Claudya Monica Permata, Dana Nastari Pobela, Resti Wisna Polii, Josephien Pongantung, Inke F. Ponto, Monica . Rani, Falentina K. G. Rico Darmanto, Rico Riska Valentine Ulaan, Riska Valentine Robert Lambey Rompas, Merlin Arliany Rori, Riebka Praisylia Rotinsulu, Stephen . ROTTY, AMELIA TRIFENA Rotulung, Frandy Demsy Abed Rumangu, Mac J. Rumokoy, Farlen S. Runtuwarouw, Margaretha Yeane Sabanari, Anatasya E. Saerang, David P E Sandag, Eltie Christi Sanger, Rini . Sendy J. Mewengkang, Sendy J. Sepang, Kevin . Setyowati, Rifka . Sherly Pinatik Sifrid S. Pangemanan Sintje Rondonuwu, Sintje Soputan, Rocky Stanley Kho Walandouw Steven Tangkuman Tangkowit, Reince Herry Tanto, Hendra Wijaya Tasik, Hizkia H.D Tumiwa, Johan . Ulfiyati, Ulfiyati Ventje Ilat Walakandou, Regina Joan Ribka Wangkar, Anneke . Waworuntu, Priskila Charity Widjaja, Prielly Natasya Kartini Widono, Angie Michelle Winston Pontoh Wondal, Meilani Worang, Frederick G. Zumrotin, Tsania .