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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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A COMPARATIVE ANALYSIS OF CONSUMER PURCHASE INTENTION IN SELECTING ONLINE SHOP USING ANALYTICAL HIERARCHY PROCESS (AHP) APPROACH (CASE STUDY: LAZADA, BUKALAPAK, TOKOPEDIA) Mukuan, Phoebe R.J.S; Lambey, Linda; Rumokoy, Farlen S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 4 (2019): JE VOL 7 NO 4 (2019)
Publisher : Universitas Sam Ratulangi

Abstract: Online shopping becomes one of the ways of shopping. It is more practical, time and energy efficient. The consumers have many choices to buy the online products. Through the online shopping, the purchasers can shop a wide range of needs without having to meet in person with the seller. The purpose of this research is to determine which online shop is most preferred by consumers and what criteria that influences the most. This research used Analytical Hierarchy Process (AHP) to compare each online shop based on the criteria: Trust, Perceived Ease of Use, Perceived Usefulness, Website Attractiveness, Perceived Enjoyment and Perceived Riskiness. This research was conducted between September to October 2016 in Manado City. The respondents are 100 people who have already purchased in the three online shops. The respondents were chosen by using purposive sampling. The result shows that Trust is the most important criteria with score (0.429081), followed by Perceived Ease of Use (0.248430045), Perceived Usefulness (0.176987646), Website Attractiveness (0.095409043), Perceived Enjoyment (0.070826483) and the last is Perceived Riskiness (0.042530205). The result also shows that, Lazada is the most preferred by the respondents, followed by Bukalapak and Tokopedia.Â Keyword: consumer purchase intention, online shop, analytical hierarchy process

ANALYZING THE CONSUMER ACCEPTANCE OF MOBILE WALLET SERVICE IN MANADO (CASE STUDY OF TELKOMSEL T-CASH TAP) Widono, Angie Michelle; Lambey, Linda .; Worang, Frederick G.
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: Mobile wallet is one of the recent innovation technologies invented to be an electronic financial service where people can use it as a payment method. Its ease of use is what makes people start to shift from the old payment method to the newest option of payment. One of the examples is Telkomsel T-Cash TAP. The purpose of this study is to know the consumer acceptance of mobile wallet service in Manado with a case study of Telkomsel T-Cash TAP. This research uses an exploratory approach with in-depth interviews to collect data from ten informants. Respondents were chosen by purposive sampling. The results indicate that sales promotions and ease of use have significant impact on mobile wallet service acceptance in Manado and also show that further information about the mobile wallet service, cooperation with more businesses, and easier top up methods are major concerns for the consumers to accept and adopt a mobile wallet service. It is suggested for mobile wallet services to focus on other regions and provide the users with information and knowledge regarding the top up methods as well as cooperate with other merchants in Manado to attract new consumers.Keywords: consumer acceptance, electronic payment, mobile wallet service

FACTORS DRIVING CONSUMER PURCHASE DECISION IN SELECTING LAPTOPS (CASE STUDY: STUDENTS OF SAM RATULANGI UNIVERSITY) Pongantung, Inke F.; Worang, Frederik; Lambey, Linda
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : Universitas Sam Ratulangi

Abstract: The impact of changes in science and technology are developing in all aspects of life. Electronic equipment performance increases and encourages people to look for new innovations in the provision of facilities and the means to achieve those goals. Laptop supports consumer to gain information. The existence of a laptop in the campus environment is widely used for academic and non-academic activities. This research aimed to analyze the factors that driving consumers purchase decision in selecting Laptops using Factor Analysis for data reduction that summarizes the observed factors. The population refers to students of Sam Ratulangi University with sample size as many as 100 respondents. The finding resulted there are three new factors formed from seven most dominant out of twenty variables, first Factor which is Product Attributes divided by three items those are Quality, Operating System, and Price. The second factor which is Entertainment Factor divided by two items those are Entertainment and Brand. The third factor is Promotion Factor divided by two items those are Internet Publicity and Discount. The Company should pay serious attention to these factors in order to survive in tight business competition and can attract the consumer by offering products that meet with their needs and wants.Keyword: consumer purchase decision, factor analysis, laptop

EVALUATING FINANCIAL PERFORMANCES OF TURKISH MANUFACTURING COMPANIES BEFORE AND AFTER REDENOMINATION Gunadi, Venisca .; Lambey, Linda .; Tasik, Hizkia H.D
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: Redenomination is simplification of nominal value of currency without reducing the real value of the money. Over 30 countries in the world had redenominated their currency. Previous researches had been discussed the reason behind redenomination, the adaptation process, the impact from economy perspective and also from business perspective. This paper aims to discuss much further about the impact of redenomination from business perspective with real case and evidence, more than just a prediction and opinion. Turkish manufacturing companies are selected to be the sample of research to mirror what may occur in Indonesian manufacturing companies. Financial statement analysis is used to describe the performance of the companies before and after redenomination. Wilcoxon Test, Mann Whitney U Test, and Multiple Linear Regression are used to analyze the data. This paper finds that redenomination does not have significant effect on the companies financial performance. The findings also suggest that profitability of firms decreases at the year of redenomination. Additionally, there is a significant increase in sales after redenomination due to the presence of money illusion. This research recommends that at the year of redenomination companies should be focusing on themselves instead of making strategies to face redenomination. Companies must be ready with the supply to make sure all demand will be fulfilled. Companies must also manage its operating cost, so the higher demand and sales will not result in an excessive operating cost. Keywords: redenomination, turkish companies, financial performance

EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP PELAKSANAAN PENGADAAN BARANG DAN JASA DI KECAMATAN TOULUAAN TAHUN 2014 Lumenta, Anatasia; Karamoy, Herman; Lambey, Linda
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 3 (2016): JE. VOL 4 NO.3 (2016) HAL 545 - 649
Publisher : Universitas Sam Ratulangi

Abstrak: Pengadaan Barang dan Jasa pada Instansi Pemerintah merupakan salah satu kegiatan untuk meningkatkan kinerja Instansi Pemerintah agar dapat mencapai tujuan yang diharapkan yaitu penyerapan anggaran yang efekttif dan efisien. Peraturan Presiden Nomor 70 Tahun 2012 tentang Perubahan Kedua Atas Peraturan Presiden NomorÂ 54 Tahun 2010 Tentang Pengadaan Barang dan Jasa Pemerintah, menjadi pedoman bagi setiap Instansi Pemerintah khususnya dalam hal ini Satuan Kerja Perangkat Daerah (SKPD) yang menjadi pelaksana pengadaan barang/ jasa pemerintah dan pengguna barang dan jasa. Penelitian ini berfokus kepada Evaluasi Sistem Pengendalian Intern Pemerintah Terhadap Pelaksanaan Pengadaan Barang dan Jasa di Kecamatan Touluaan Tahun 2014. Penelitian ini merupakan penelitian dengan metode kualitatif. Penelitian ini dilakukan dengan observasi dan wawancara terhadap Pejabat dan panitia pengadaan barang dan jasa. Hasil penelitian menyimpulkan bahwa kegitan pengendalian pada proses pengadaan barang dan jasa telah memenuhi lima unsur pengendalian internal. Â Kata kunci: Pengendalian Intern Pemerintah, Pengadaan Barang dan Jasa Pemerintah.

ANALISIS KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN MINAHASA SELATAN TAHUN 2012-2014 Mintahari, Megasilvia Windy; Lambey, Linda
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 2 (2016): JE Vol.4 No.2 (2016) Hal. 641-767
Publisher : Universitas Sam Ratulangi

Pajak Restoran adalah salah satu pajak yang memberikan kontribusi untuk meningkatkan Pendapatan Asli Daerah, dan juga sebagai pendapatan daerah yang secara bebas dapat digunakan untuk menyelenggarakan pemerintahan dan pembangunan daerah. Tujuan dari penelitian ini adalah untuk mengetahui kontribusi pajak restoran terhadap PAD, efektivitas realisasi penerimaan pajak restoran terhadap APBD, serta efisiensi rata-rata kontribusi pelanggan terhadap pendapatan pajak restoran Kabupaten Minahasa Selatan. Dalam penelitian ini menggunakan metode analisis deskriptif. Hasil penelitian yang dilakukan mengemukakan bahwa tingkat efektivitas pemungutan pajak restoran tahun 2012-2014 sangatlah efektif, dengan rata-rata tingkat efektifitasnya adalah sebesar 157,58%. Presentase kontribusi terbesar berada di tahun 2013 sebesar 1,79% dan terendah tahun 2012 sebesar 1,62% dengan rata-rata kontribusi 1,71%. Kontribusi pelanggan tertinggi pada tahun 2014 yaitu Rp.551,503,- dan terendah Rp.210,997,- pada tahun 2012. Pemerintah Daerah di Kabupaten Minahasa Selatan sebaiknya memaksimalkan perolehan penerimaan pajak restoran karena pajak ini merupakan salah satu sumber penerimaan yang potensial di Minahasa Selatan. Kata kunci : pajak restoran, kontribusi, efektivitas, efisiensi.

EVALUASI PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (DPPKAD) KOTA GORONTALO Kiai Demak, Najah A. Y.; Lambey, Linda
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 4 (2016): JE VOL. 4 NO. 4 (2016) HAL 783 - 892
Publisher : FEB Universitas Sam Ratulangi Manado

ABSTRAK: Perolehan Atas Tanah dan Bangunan (BPHTB) merupakan salah satu jenis pajak yang awalnya dipungut dan dikelolah oleh pemerintah pusat. Walaupun BPHTB dikelolah oleh pemerintah pusat namun, realisasi penerimaan BPHTB seluruhnya diserahkan kepada pemerintah daerah baik propinsi maupun kabupaten/kota sesuai dengan ketentuan yaitu pada pasal 23 UU No. 20 tahun 2000 tentangÂ perubahan atas UU No. 21 tahun 1997 tentang Bea Perolehan Hak katas Tanah dan Bangunan. Objek penelitian dari penelitian ini adalah Dinas Pendapatan Pengelolaan Keuangan dan Asset Daerah. Metode yang digunakan yaitu metode deskriptif kualitatif. Kesimpulan dari penelitian ini yaitu prosedur pemungutan BPHTB di DPPKAD kota Gorontalo telah sesuai dengan peraturan daerah No. 11 Tahun 2011, efektivitas BPHTB pada tahun 2012 di DPPKAD tergolong kurang efektif yaitu sebesar 66,78%, untuk tahun 2013 tingkat keefektivan tergolong kurang efektif yaitu sebesar 76,29%, tahun 2014 juga tergolong tidak efektif dengan presentase 36,35% dan di tahun 2015 juga masih tergolong kurang efektif yaitu sebesar 79,50%. Kata Kunci: Evaluasi, Pemungutan, Efektivitas, BPHTB

PROFITABILITY DETERMINANTS OF COMMERCIAL BANKS: A CASE STUDY OF INDONESIAN COMMERCIAL BANKS Rumangu, Mac J.; Lambey, Linda .; Tumiwa, Johan R.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE VOL 5 NO 2 (2017) HAL 2597
Publisher : FEB Universitas Sam Ratulangi Manado

Abstract: Indonesian banking industry plays a critical role in the country economic condition. The country depends on banks as financial intermediation. Starting from 2010, commercial banks total asset and credit distribution grew significantly. The banks are expanding in order to reach more customer. The expansion makes commercial banks to operate with high cost to keep up with the development. Another problem arises as the economic contraction in 2012 affects credit growth and banksâ€™ non-performing loan began to rise in 2014. Commercial banksâ€™ profitability with ROA as the proxy, has been in positive trends since 2008 declined in 2013 and continues for the next years. This research aims to examine the profitability determinants of Indonesian commercial banks during the 2010-2015 period. Sample of 71 commercial banks and panel data regression with fixed effect is used in the analysis. This study finds commercial banksâ€™ profitability as seen by ROA has been declining for some years since 2013. The high operating cost due to the expansion state and the increase of nonperforming loan cause inefficiency and decline in ROA. Net interest margin affects ROA positively while capital to total asset ratio shows a negative relationship. Total asset and diversification income insignificantly affect profitability.Keywords: profitability, commercial banks, roa (Return on Asset), efficiencyÂ

THE ANALYSIS OF FACTORS INFLUENCING DIVIDEND PAYOUT RATIO IN INSURANCE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) PERIOD 2011-2015. Liono, Marcelita .; Lambey, Linda .; Tumiwa, Johan .
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 3 (2017): JE VOL 5 No 3 (2017) HAL 3644
Publisher : FEB Universitas Sam Ratulangi Manado

Abstract: This study aims to analyze factors which are Profitability, Growth Opportunity, Firm Size and Leverage that influence the Dividend Payout Ratio in insurance companies listed in Indonesia Stock Exchange period 2011-2015. This study is a quantitative study and Multiple Linear Regression used as analysis tool. The sample are 10 companies who already made IPO before year 2011 and data were gathered from the company annual financial report. Result shows that Profitability measured by ROE and Growth Opportunity have a significant and negative association with DPR. Meanwhile Firm Size and Leverage have insignificant and negative relation with the DPR in insurance companies that listed in IDX. The negative association by ROE and Growth Opportunity to the DPR. It thus, tends to retain their earnings more than to pay it as dividend. Companies should improve their product so they can cover all of the customer needs.Â Keywords: dividend payout ratio, insurance company, profitability, growth opportunity, firm size, leverage

THE EFFECT OF JOB ROTATION AND TRAINING ON EMPLOYEE PERFORMANCE IN PT. PEGADAIAN (PERSERO) MANADO Jocom, Jessica; Lambey, Linda; Pandowo, Merinda
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE VOL. 5 No. 2 (2017) HAL. 235 - 362
Publisher : Universitas Sam Ratulangi

Â ABSTRACT: Nowdays, every organization definitely strive to improving its employee performance. Organization needs to make their employees work in the maximum of their capabilities. The objective of this research is to analyze the effect of job rotation and training on employee performance. The data was analyze quantitatively with multiple regression analysis method. This research is causal type of research which uses primary data obtained through questionnaires. The respondents of this research are the permanent employees in PT. Pegadaian (Persero) Manado with sample size as many as 100 respondents. The result of this study shows that Job Rotation has no significant influence on employee performance and Training has positive significant influence on employee performance. PT. Pegadaian (Persero) Manado should be more concerned to manage job rotation program, to prevent the dissatifaction of employee. And should keep up the training program in order to maintain employee performance to the better level. KEYWORDS: Job Rotation, Training, Employee Performance

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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Journal : JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI