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

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.78 KB) | DOI: 10.35794/emba.v4i4.14513

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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 tentang  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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (987.601 KB) | DOI: 10.35794/emba.v5i2.16826

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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 banks’ non-performing loan began to rise in 2014. Commercial banks’ 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 banks’ 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), efficiency 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (730.722 KB) | DOI: 10.35794/emba.v5i3.18038

Abstract

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. 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.37 KB) | DOI: 10.35794/emba.5.2.2017.15554

Abstract

 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
COMPARATIVE RESEARCH OF JOB SATISFACTION AND JOB INVOLVEMENT BETWEEN MALE AND FEMALE IN FRESHMART BAHU MALL MANADO Zumrotin, Tsania .; 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 3764
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.421 KB) | DOI: 10.35794/emba.v5i3.18080

Abstract

Abstract: To motivate employees the company must pay more attention on their job satisfaction and job involvement. A gender difference appears on satisfaction and involvement, because each gender tends to give a different perception. By knowing what each gender perception toward each variable, this research aims to see if there is significant difference between male and female employees. This research used a quantitative method. The sample of this research is male and female employees in Freshmart Bahu Mall Manado. The number of respondents is 100 employees consist of 50 male and 50 female respondents. Simple random sampling was adopted to select the respondents. The data are collected by questionnaires. The result of this research shows there are no significant differences in terms of job satisfaction and job involvement between male and female employees. The management of company may consider about the job satisfaction and job involvement and should maintaining this current condition, as well as performance, improve the service and quality of employees both for male and female employees.­­Keywords: male employees, female employees, job satisfaction, job involvement 
EVALUATING PRODUCT ATTRIBUTES OF ASUS LAPTOP BY USING IMPORTANCE AND PERFORMANCE ANALYSIS Sepang, Kevin .; 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 2829
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.382 KB) | DOI: 10.35794/emba.v5i3.17197

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Abstract: This research was held in Manado as a developing city in Indonesia. The populations in this research are all the buyer Asus laptop in Manado with sample size of this research is 100 respondents. Importance and Performance Analysis were used to analyze the twelve indicators in this research. The results of this research show Durability is located in quadrant I “Concentrate Here” (high importance, low performance), Quality, Convenience, Appropriateness, Good fit, and Easy of Care are located in quadrant II “Keep up the good work”(high importance, high performance), Price, Color, Attractiveness and Style are located in quadrant III “Low Priority”(low importance, low performance), and Fashion and Brand Name are located in quadrant IV “Possible Overkill”(low importance, high performance). the company of laptop Asus should be maintain the durability of battery life so the consumer can used the laptop longer and make more color options, make the new style of the laptop, and the price of laptop is affordable so the consumer attracted to buy laptop Asus. ­­Keywords: product attributes, asus laptop, importance and performance analysis
IMPLEMENTASI PEDOMAN KENDALI MUTU AUDIT-APARAT PENGAWASAN INTERN PEMERINTAH PADA INSPEKTORAT PROVINSI SULAWESI UTARA Mewengkang, Sendy J.; Lambey, Linda; Saerang, David P. E.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13556

Abstract

The purpose of this research is to know the Implementation of Audit Quality Control – Internal Auditing of Government Apparatus (PKMA-APIP) at Inspectorate of North Sulawesi Province. Procedures in PKMA-APIP consist of Strategic Plan Design, Audit Plan, Audit Action Plan Program Design, Audit Supervision, Audit Process, Audit Report, Feedback on Audit Report and Human Resources they are intended to ensure APIP professionalism implementation in enhancing supervising role quality. This study is a qualitative descriptive research. The result show that the implementation for audit quality control in the Inspectorate of North Sulawesi Province is not optimal and not appropriate perfectly. It is because the audit plan has not been implemented appropriate with PKMA-APIP, human resources are unqualified to fulfill existing workload, monitoring follow up results of the audit conducted by the unit performing the function of reporting is not maximized, unclear job description towards the unit managing administration and human resources, procedures provided in supporting the implementation of the tasks have not yet been implemented adequately and effectively to monitor the implementation of programs and activities (peer review). The monitor is to ensure and guarantee that the audit conducted by the Inspectorate of North Sulawesi Province meet the standard audit. Keywords        : Audit, Quality Control, Government Internal Auditors
Faktor – Faktor Penghambat Penerapan Analisis Standar Belanja (ASB) Pada Pemerintah Kota Kotamobagu Tangkowit, Reince Herry; Kalangi, Lintje; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15329

Abstract

Abstract. Implementation of Expenditure Standards Analysis (ASB) is known having an important role as the requirement to analyze the budget expenditure reasonableness review on each Programs/ Activities held by units on a year. Kotamobagu local government has not applied the ASB yet. This study is intended to analyze the inhibiting factors on Standards Analysis Expenditure (ASB) implementation in Local Government of Kotamobagu. The research method used in this research is a qualitative exploratory approach. Data were collected by in-depth interviews, observation, and document study. The key informants were purposively determined to get the right information accurately. In-depth interviews were conducted by using semi-structured interviews for 45 to 60 minutes. Triangulation method was used to test the validity or credibility of data and resources. Transcripts data which transcribed from the interviews were analyzed by using content analysis method. Themes or codes were established from the data transcription. The results show that there are several inhibiting factors in implementing the ASB in Kotamobagu local Government. There were 6 of inhibiting factors: (1) legal basis, (2) ineffectiveness of ASB and difficult to understand, (3) communication, (4) dispositions / attitudes, (5) human resources, (6) the role of TAPD (Budget Team Local Government). Keywords: Expenditure Standards Analysis, Performance-Based Budgeting, Regional Government Budget, Local Government Financial Management. Abstrak. Penerapan Analisis Standar Belanja (ASB) diketahui berperan penting sebagai syarat yang digunakan untuk menganalisis kewajaran anggaran belanja setiap program/kegiatan yang dilaksanakan oleh Satuan Kerja Perangkat Daerah (SKPD) dalam satu tahun anggaran. Pemerintah Kota Kotamobagu belum menerapkan ASB. Penelitian ini bertujuan menganalisis apa faktor-faktor penghambat penerapan ASB pada Pemerintah Kota Kotamobagu. Metode penelitian menggunakan kualitatif dengan pendekatan eksploratori dan Pemerintah Kota Kotamobagu sebagai objek penelitian. Data diperoleh melalui teknik wawancara mendalam, pengamatan, dan studi dokumentasi. Informan kunci ditentukan secara purposif untuk mendapatkan hasil informasi yang tepat dan akurat. Wawancara menggunakan In-depth interview jenis semi terstruktur selama 45 hingga 60 menit. Metode triangulasi digunakan dalam pengujian validitas atau kredibilitas data dan sumber. Data transkrip yang ditranscribe dari hasil wawancara dianalisis dengan metode analisis isi kemudian diberi tema/coding dan dilakukan konseptualisasi pernyataan ilmiah. Hasil interpretasi disimpulkan dalam teks naratif. Hasil penelitian menunjukkan ada beberapa faktor penghambat penerapan ASB pada Pemerintah Kota Kotamobagu. Ada 6 faktor penghambat : (1) dasar hukum, (2) ASB tidak efektif dan sulit dipahami, (3) komunikasi, (4) disposisi/sikap, (5) sumber daya manusia, (6) peran TAPD. Kata Kunci : Analisis Standar Belanja, Anggaran Berbasis Kinerja, Anggaran Pendapatan dan Belanja Daerah, Pengelolaan Keuangan Daerah.
Analisis Penggunaan Aplikasi SIMDA Dalam Implementasi Peraturan Pemerintah Nomor 71 Tahun 2010 Di Kabupaten Maluku Tenggara Harbelubun, Astuty Veronika Laura; Kalangi, Lintje; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.17166

Abstract

Abstract. Implementing government regulation number 71 Year 2010 has brought a new challenge into local government accounting including Southeast Maluku District. This research aims to analyse SIMDA application based on Geverment Regulation number 71 Year 2010 in Southeast Maluku. The purposes of accrual basis accounting Entities/Reports are to measure the actual performances and the service efficiency provided by local government. This is a qualitative exploratory research. It is an inductive approach, in which actual evidences or findings shape the conclusion. Data were collected by observation, indepth interviews and documentation. Data were validated by triangulation of sources and methods. This study concludes: (1) SIMDA application is supported by roles of LKPD, Internal control system, Communication and Commitment (2) Human Resources are evidenced to createobstacles in its implementation of Government Regulation number 71 Year 2010.Keywords: SIMDA application, Government Accounting Standar Implementation, Accrual Basis.Abstrak. Implementasi Peraturan Pemerintah Nomor 71 Tahun 2010 membawa tantangan baru dalam dunia akuntansi pemerintah daerah termasuk di Kabupaten Maluku Tenggara menggunakan Aplikasi SIMDA. Penelitian ini bertujuan untuk menganalisis penggunaan Aplikasi SIMDA dalam Implementasi Peraturan Pemerintah Nomor 71 Tahun 2010 di Kabupaten Maluku Tenggara. Manfaat Akuntansi berbasis akrual mengukur kinerja sesungguhnya dari Entitas Akuntansi/Pelaporan dan Mengukur efisiensi pelayanan yang dilakukan oleh pemda. Dalam Penelitian ini, metode penelitian yang digunakan oleh peneliti adalah metode eksploratori (exploratory approach) dengan pendekatan induktif, yaitu suatu pendekatan dengan mengambil suatu kesimpulan secara umum dari fakta-fakta nyata dilapangan. Teknik pengumpulan data yang ditempuh dalam penelitian ini adalah melalui pengamatan/observasi (observation), wawancara mendalam (indepth interview), dan dokumentasi (documentation). Sedangkan   validitas data yang digunakan adalah triangulasi sumber dan triangulasi metode. Hasil analisis dan pembahasan dapat disimpulkan bahwa: bahwa penunjang penggunaan Aplikasi SIMDA dalam Implementasi Peraturan Pemerintah Nomor 71 Tahun 2010 di Kabupaten Maluku Tenggara adalah Peranan LKPD, Sistim Pengendalian Internal, Komunikasi, Komitmen, sedangkan Sumber Daya Manusia menjadi faktor penghampat penggunaan Aplikasi SIMDA dalam Implementasi Peraturan Pemerintah Nomor 71 Tahun 2010.Kata Kunci: Aplikasi SIMDA, Implementasi Standar Akuntansi Pemerintahan, Akrual Basis
Analisis Pengelolaan Aset Desa di Kota Kotamobagu Pobela, Resti Wisna; Karamoy, Herman; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.18060

Abstract

Abstrak. Tujuan penelitian ini adalah untuk menganalisis proses perencanaan, pengadaan, penatausahaan, pelaporan dan pengawasan aset desa di Kota Kotamobagu, faktor-faktor yang menjadi penghambat dan upaya-upaya yang dilakukan. Ini adalah penelitian kualitatif dengan pendekatan studi kasus. Pemerintah Kota Kotamobagu dan  empat desa yang ada di tiga Kecamatan adalah objek penelitian ini. Data diperoleh melalui teknik wawancara mendalam, pengamatan dan studi dokumentasi. Hasil penelitian menunjukkan bahwa proses perencanaan, pengadaan, penatausahaan, pelaporan dan pengawasan aset desa di Kota Kotamobagu belum dilaksanakan dengan baik, dimana regulasi yang menjadi acuan pengelolaan aset desa belum diterapkan. Selain itu amanat Undang-Undang Desa yaitu menginventarisir semua aset desa belum sepenuhnya dilakukan oleh pemerintah desa. Adapun kendala yang dihadapi adalah kompetensi sdm, komunikasi, kepastian hukum, sikap pelaksana, keahlian pengelola kegiatan, transparansi dan komitmen organisasi. Upaya yang dilakukan yaitu dengan mengembangkan sendiri kompetensi SDM melalui banyak belajar, mengikuti regulasi pengelolaan barang milik daerah, pelayanan publik berupa program pendaftaran teknik sistematis, pengembangan aplikasi sistem keuangan desa dan pembentukan badan usaha milik desa. Saran yang dapat diberikan yaitu lebih fokus pada peningkatan kompetensi sdm melalui sosialisasi, bimbingan teknis dan pendidikan pelatihan yang berkesinambungan, segera melakukan inventarisasi aset, dan mensosialisasikan sekaligus menerapkan regulasi yang berlaku.Kata Kunci : Pengelolaan Aset Desa, Sumber Daya Manusia, Komunikasi, Regulasi dan Komitmen Organisasi. 
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 .