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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

Author-ID : 571385

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 75 Documents Claim Missing Document

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ANALISIS EFEKTIVITAS PENERAPAN TAX AMNESTY (PENGAMPUNAN PAJAK) TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BITUNG Awaeh, Maya Angriani; Linda Lambey, Linda Lambey; Pinatik, Sherly
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE. VOL. 5 NO 2 (2017) HAL. 2193
Publisher : Universitas Sam Ratulangi

Abstrak : Amnesti Pajak (Pengampunan Pajak) adalah suatu penghapusan pajak yang sebenarnya terutang, tanpa dikenakan sanksi administrasi perpajakan dan sanksi pidana dibidang perpajakan. Tujuan pemerintah membuat kebijakan Amnesti Pajak ini adalah untuk merepatriasi harta dari Wajib Pajak yang belum dilaporkan dalam SPT sebelumnya serta untuk merestrukturisasi objek pajak. Dimana kebijakan Amnesti Pajak ini didorong oleh semakin kecilnya kemungkinan Wajib Pajak untuk menyembunyikan kekayaannya diluar wilayah Negara Kesatuan Republik Indonesia. Tujuan penelitian ini adalah untuk mengetahui tingkat efektivitas penerapan Amnesti Pajak (Pengampunan Pajak) terhadap penerimaan pajak pada Kantor Pelayanan Pajak Pratama Bitung. Metode analisis data yang digunakan adalah deskriptif untuk menggambarkan prosedur Amnesti Pajak dan analisis kualitatif untuk menunjukan tingkat efektivitas penerapan Amnesti Pajak. Hasil penelitian menunjukan bahwa penerapan efektivitas Amnesti Pajak pada periode pertama sebesar 77,94% dan penurunan yang sangat signifikan terjadi pada periode kedua sebesar 22,27% atau mengalami penurunan sebesar 55,65% sehingga dikatakan tidak efektif. Hal ini dikarenakan program Amnesti Pajak hanya dapat mengambil 4,24% bagian dalam penerimaan pajak pada KPP Pratama Bitung.Â Kata Kunci : Kebijakan Amnesti Pajak, Efektivitas, Penerimaan Pajak

THE USE OF E-MONEY IN STATE OWNED BANKS IN MANADO Lestari, Novi Dwi; 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 : FEB Universitas Sam Ratulangi Manado

Abstract: The advanced payment system has shifted the role of cash as a means of payment to the form of non-cash payment to be more efficient and economical. In Indonesia there are 10 banking sectors that have obtained permission from Bank Indonesia and in Manado E-money product that comes from State-owned banks are the most popular in the society, which are: BRIZZI from BRI, Tapcash from BNI, E-cash and E-money from Mandiri bank. The purpose of this research is to analyze the actual usage and the preferences of electronic money users by State-owned banks in Manado. This study uses descriptive qualitative research to describe the customerâ€™s perception and their preferences by using E-money in State-owned banks in Manado from 22 informants by used semi in- depth interviews. The result of the research shows that E-money users from State-owned banks in Manado have received and used electronic money as a means of payment. However, the volume of transactions in using E-money is insufficient due to the lack of supported payment facilities. The e-money users have the same preference in using e-money because it is easy to use and many promotions are given. The E-money issuer prefer to develop the infrastructure to support E-money payment.Â Keywords: e-money and state-owned bank Â

ANALYZING PT. BANK KEB HANA INDONESIA HEALTH BEFORE AND AFTER MERGER USING RBBR APPROACH Walakandou, Regina Joan Ribka; Lambey, Linda .; Tulung, Joy Elly
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 4 (2018): JE VOL 6 NO 4 (2018)
Publisher : Universitas Sam Ratulangi

Abstract: Bank has important roles in stabilizing financial, inflation control, and driving the economy in a country. That is why a bank has to manage their performance by staying â€˜healthyâ€™ to support the economy in a country, and one way to assess bank health according to OJK is by using RBBR (Risk-Based Bank Rating) approach. One example of banks in Indonesia is PT. Bank KEB Hana Indonesia, who conducted a merger in 2014. This research aims to assess PT. Bank KEB Hana Indonesia health and to compare the health before and after merger. This research used quantitative descriptive approach to assess PT. Bank KEB Hana Indonesia health based on the RBBR approach that consists of RGEC factors; Risk Profile, GCG, Earnings by using NIM and ROA, and Capital by using CAR. The result shows that there is no major difference on RGEC variables and Bank Health of PT. Bank KEB Hana Indonesia before and after merger, since both periods were assessed as â€˜very healthyâ€™. It is suggested that PT. Bank KEB Hana Indonesia should improve their performance because there are still some weaknesses in the RGEC factors.Keywords: bank health, risk-based bank rating (rbbr) approach, risk profile, good corporate governance, earnings, nim, roa, capital, car, merger

ANALYZING THE RELATION BETWEEN EMPLOYEE ENGAGEMENT AND EMPLOYEE PERFORMANCE AT HOTEL GRAN PURI MANADO Tanto, Hendra Wijaya; Lambey, Linda .; Pandowo, Merinda .
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 3 (2017): JE VOL 5 No 3 (2017) HAL 3644
Publisher : Universitas Sam Ratulangi

Abstract: This research is qualitative analysis interview, the population are the employees who has worked for a long period in Hotel Gran Puri Manado, and the sample using snowball sampling. The variables used in this research were taken from the literature to determine the relation between employee engagement and employee performance. The data were gathered through interview with the informants. The result showed that the employees are engaged with the company and showed a positive bond with the company which results in their vision to contribute to the company, to improve it and feeling the sense of returning the favor to the company. The conclusion that can be drawn from this research are employee engagement is very important for every organization because it could increase employee performance and productivity, the employees in Hotel Gran Puri Manado have shown that they have a motivation in doing their job. This research recommends Hotel Gran Puri Manado should provide a clear career path for every employee without differentitate each employee and always keep examining the employee who have worked extra hard when giving a bonus.Â Keywords: employee engagement, employee performance

ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA KOLONGAN KECAMATAN KOMBI KABUPATEN MINAHASA Liando, Leonard Yosua; Lambey, Linda .; Wokas, Heince R.N
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE VOL 5 No 2 (2017) Hal 1433
Publisher : Universitas Sam Ratulangi

ABSTRAK: Undang-Undang Nomor 6 Tahun 2014 tentang Desa, pemerintah pusat, pemerintah daerah provinsi, dan pemerintah daerah kabupaten/kota dapat melakukan penataan desa. Penataan sebagaimana dimaksud dalam pasal 1 Undang-Undang Nomor 6 tahun 2014 tentang desa berdasarkan hasil evaluasi tingkat perkembangan pemerintah desa sesuai dengan ketentuan peraturanÂ Perundang- Undangan. Anggaran pendapatan dan belanja desa merupakan salah satu hal yang harus diperhatikan untuk mewujudkan tata pemerintahan yang baik di Desa. Tujuan penelitian ini untuk mengetahui apakah pengelolaan dan pertanggungjawaban anggaran pendapatan dan belanja desaÂ telah sesuai dengan UU No. 6 Tahun 2014 dan bagaimana aparat desa membuat laporan pertanggungjawabannya. Metode yang digunakan adalah metode kualitatif deskriptif yaitu menganalisis begaimana bagaimana pengelolaan keuangan desa mulai dari perencanaan sampai pertanggungjawaban. Hasil penelitian menunjukan bahwa prosedur pengelolaan keuangan yang ada di Desa Kolongan sudah cukup baik dan telah sesuai dengan UU No. 6 Tahun 2014 tentang desa namun yang menjadi masalah hanya di SDM khususnya perangkat desa yang masih belum terlalu memaham teknis pembuatan laporan pertanggungjawaban .Kata kunci : Pengelolaan, Pertanggungjawaban, APBDesa

A QUALITATIVE STUDY OF BEHAVIORAL SEGMENTATION ON BLACKCUP COFFEE HOUSE MANADO Rotinsulu, Stephen .; 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 4365
Publisher : Universitas Sam Ratulangi

Abstract: The objectives of this study are to identify how behavioral segmentation factors influence the segmentation of specialty coffee house market especially BlackCup Coffee House in Manado and to identify effective strategies developed by specialty coffee house business in Manado in accordance with behavioral segmentation approach. This is a qualitative study, 10 respondents were chosen by purposive sampling. They are all customers who ever visited BlackCup Coffee House Manado. The findings from this research are: Coffee houses with specialty coffee as the main product began to be the choice for many people, especially for coffee-drinkers in Manado. Also, considering the coffee house industry with specialty concept are still relatively new, then business actor should start to make this as business opportunity to specialty coffee house industry more widely known in Manado.Â ÂÂKeywords: market segmentation, behavioral segmentation, consumer behavior, black cup.Â

THE IMPORTANCE AND PERFORMANCE ANALYSIS OF COMPENSATION IN PT. BANK NEGARA INDONESIA (PERSERO) TBK MAIN BRANCH OFFICE MANADO Wibisono, Angelia; Lambey, Linda
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 2 (2016): JE Vol.4 No.2 (2016) Hal. 001-120
Publisher : Universitas Sam Ratulangi

The employees are given compensation as a reward and the their right after fulfilling their duties appointed by the company. It is important for the company to continually evaluating the compensation and the importance and performance analysis can be the tool to measure how well the compensation reach the employees. The research aims to analyze the Importance and Performance of Compensation received by the employees of PT. Bank Negara Indonesia (Persero) Tbk, main branch office Manado. This research uses Descriptive Kuantitative method with 100 employees of Bank BNI, resulted in 11 attributes which are the compensation of Bank BNI: Salary, Overtime wage,Â THR, Bonus and LeaveÂ are plottedÂ in quadrant II that indicates a good performance and a high level of importance. Meal Allowance, Severance, and Retirement Fund are plottedÂ in Quadrant I. The respondents attached a high level of importance to these compensation program, yetÂ have a deficientÂ performance. On the other hand, Health Insurance, Uniform and Transportation Allowance are in Quadrant III. They are consideredÂ to beÂ not important andÂ have a deficientÂ performance. The management of Bank BNI has to pay a special attention to Meal Allowance, Severance and Retirement Fund and expected to allocate more resourcesÂ in order to improve those compensation programs. Keywords: compensation, importance and performance analysis

THE EFFECT OF LEADERSHIP, WORK ENVIRONMENT, AND DISCIPLINE ON EMPLOYEESâ€™ PRODUCTIVITY AT PT. AMRI MARGATAMA CAPITAL Setyowati, Rifka .; 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 4475
Publisher : Universitas Sam Ratulangi

Abstract: This research aims to analyze the influence of leadership, work environment, and discipline on employeesâ€™ productivity at PT. Amri Margatama Capital. This research is using descriptive quantitative method using multiple regression analysis techniques and use primary data and secondary data in the data from the survey. Data were collected through questionnaires, sample used in this study were 40 respondents. Then carried out methods that includes classical assumption test, hypothesis Ftest and t test, analysis of determination by analysis through SPSS software 22. Ftest and t test were used to analyse simultaneous and partial influence of Leadership, work environment, and discipline on employee productivity. It was revealed from this research that simultaneously influence of Leadership, Work environment, and Discipline was significant on employee productivity at PT. Amri Margatama Capital. But partially, only discipline has a significant influence on employee productivity at PT. Amri Margatama Capital. Based on the results researcher give advice to leaders for enforce discipline in working, and employees must to obey with the rules of work discipline at PT. Amri Margatama Capital.Keywords: leadership, work environment, discipline, productivity

THE EFFECT OF JOB INVOLVEMENT AND EMOTIONAL INTELLIGENCE ON JOB PERFORMANCE (CASE STUDY AT DINAS PERHUBUNGAN, KOMUNIKASI DAN INFORMATIKA SULAWESI UTARA) Arina, Kevin Thio; 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. 2193
Publisher : Universitas Sam Ratulangi

Abstract: Job Performance becomes the benchmark for every employee in performing their duties in accordance with the responsibilities given to them and the work that can be achieved. To achieve good performance, employees also need to have a good job involvement also by knowing the involvement of the employees work will be better and able to perform their jobs well and take responsibility for their respective jobs and more satisfied with their jobs. The good performance was also affected by the emotional intelligence of employees in each organization or institution. The ability to control themselves, solve problems, motivate yourself, to overcome frustration, regulate mood, empathy, and the ability to cooperate is an important factor in the emotional intelligence of employees. This research aimed to analyzed The Effect Job Involvement and Emotional Intelligence on Job Performance. This research was analyzed by using multiple regression analysis. In the multiple regression method, regression procedures must to devide the variable into two variables which are dependent and independent variable. Job Involvement (X1) and Emotional Intelligence (X2) as independents variable and Job Performance (Y) as dependent variable. The data was collected from 100 respondents and the data was taken by simple random sampling. This research showed that Job Involvement and Emotional Intelligence simultaneously influence Job Performance, Job Involvement has significant influence on Job Performance partially and Emotional Intelligence has no significant influence on Job Performance partially. Based on the result, Dishubkominfo should concern about job involvement to job performance in term of develop employess skill about job involvement to job performance.Keywords: Job Involvement, Emotional Intelligence, Job Performance.

ANALISIS PERBEDAAN STRUKTUR KEPEMILIKAN ASING DAN STRUKTUR KEPEMILIKAN DOMESTIK PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Ulfiyati, Ulfiyati; Lambey, Linda; Walandouw, Stanley Kho
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE. VOL. 5 NO 2 (2017) HAL. 2193
Publisher : FEB Universitas Sam Ratulangi Manado

ABSTRAK: Struktur kepemilikan dalam perusahaan dapat digunakan untuk mengukur kinerja suatu perusahaan. Struktur kepemilikan juga dapat digunakan sebagai indikator penentu status perusahaan. Status perusahaan dapat dibagi menjadi 2 (dua) kategori kepemilikan yaitu, kepemilikan yang didominasi asing dan kepemilikan yang didominasi domestik. Salah satu cara mengukur kinerja perusahaan yaitu dengan melihat dan mengukur tingkat profitabiitas yang dihasilkan oleh perusahaan. Semakin tinggi tingkat profitabilitas suatu perusahaan menggambarkan tingginya kemampuan perolehan keuntungan perusahaan tersebut. Cara mengukur profitabilitas perusahaan dapat dilakukan dengan 2 cara yaitu dengan menghitung rasio margin dan return. Rasio marginÂ menunjukkan kemampuan perusahaan dalam mengolah pendapatan penjualan melalui berbagai tahap sedangkan rasio pada return yaitu rasio yang mengukur tingkat efisiensi perusahaan dalam menghasilkan laba.Tujuan penelitian ini adalah untuk mengetahui perbedaan antara struktur kepemilikan asing dan struktur kepemilikan domestik pada perusahaan pertambangan. Populasi dari penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2015 dengan sampel sebanyak 37 perusahaan pertambangan. Metode analisis yang digunakan adalah Uji Independent-Sampel T Test dan uji Mann-Whitney. Hasil dari penelitian ini menunjukkan bahwa pada variabel ROA terdapat perbedaan secara signifikan sedangkan pada variabel NPM dan ROE tidak terdapat perbedaam secara signifikan.Â Kata kunci : Kepemilikan Asing, Kepemilikan Domestik, NPM, ROA, ROE.

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 .

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