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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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Analisis Pengelolaan Aset Pemerintah Daerah Kabupaten Bolaang Mongondow Niu, Fitria Ayu Lestari; 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.v8i2.17842

Abstract

Abstract. This study aims to analyze the suitability of the implementation the local assets management with regulations, analyze the constraints faced in the management of local assets and efforts made for better management of regional assets. This is a qualitative study with case study approach. Data were obtained through in-depth interview technique, documentation study and observation. The result of this research shows that the local asset management in Bolaang Mongondow is implemented based on Regulation by Minister of Home Affairs No. 19 of 2016 which covers the process of planning needs and budgeting, procurement, use, utilization, security and maintenance, assessment, deletion, alienation, administration and coaching, supervision and control. But the process of destruction has not been conducted. It is because the local government has judged that there is no property belonging to the region being eligible to be destroyed. Additionally, there are obstacles encountered in asset management that are low compliance of regional apparatuses, lack of local regulations for local asset management, ineffective asset inventories, insufficient human resource competencies, lack of firm leadership commitments and resource constraints in the form of budgets and facilities in local assets management. Efforts have been conducted such as asset valuation, legal audit, asset inventory and improvement in leadership commitment. However, these efforts are required to be strongly supported by the regulation in the form of local regulations, improvement in compliance, attitude, perception, and responsibility for regional apparatus, assertiveness by the leadership, need a reward and punishment strategy for the performance of regional apparatus, involving the steward in the planning process and the use of SIMDA-BMD for the administration process in each regional work unit.Keywords: Local Asset Management, Compliance, Human Resources, Asset InventoriesAbstrak. Penelitian ini bertujuan untuk menganalisis kesesuaian pelaksanaan pengelolaan aset daerah dengan regulasi, menganalisis kendala yang dihadapi serta upaya yang dilakukan untuk memperbaiki pengelolaan aset daerah yang lebih baik. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara yang mendalam, studi dokumentasi dan observasi. Hasil penelitian menunjukkan bahwa pengelolaan aset daerah Kabupaten Bolaang Mongondow dilaksanakan berdasarkan Permendagri No. 19 Tahun 2016 yang meliputi proses perencanaan kebutuhan dan penganggaran, pengadaan, penggunaan, pemanfaatan, pengamanan dan pemeliharaan, penilaian, penghapusan, pemindahtanganan, penatausahaan serta pembinaan, pengawasan dan pengendalian. Namun proses pemusnahan belum dilakukan karena pemerintah daerah menilai bahwa belum ada barang milik daerah yang memenuhi syarat untuk dimusnahkan. Kendala yang ditemui dalam pengelolaan aset yaitu rendahnya kepatuhan aparatur daerah, belum adanya peraturan daerah yang mengatur proses pengelolaan aset daerah, inventarisasi aset yang belum efektif, kompetensi sumber daya manusia yang belum memadai, lemahnya komitmen pimpinan serta kurangnya sumber daya dalam bentuk anggaran dan fasilitas dalam pengelolaan aset daerah. Upaya yang dilakukan yaitu mengadakan penilaian aset, legal audit, inventarisasi aset dan perbaikan dalam komitmen pimpinan. Namun upaya ini masih perlu didukung dengan adanya regulasi dalam bentuk peraturan daerah, perbaikan dalam hal kepatuhan, sikap, persepsi, dan tanggung jawab aparatur daerah, ketegasan pimpinan, adanya strategi reward dan punishment atas kinerja aparatur daerah, melibatkan pengurus barang dalam proses perencanaan serta penggunaan SIMDA-BMD untuk proses penatausahaan pada masing-masing SKPD.Kata Kunci: Pengelolaan Aset Daerah, Kepatuhan, Sumber Daya Manusia, Inventarisasi Aset. 
ANALYSIS OF FACTORS AFFECTING CAPITAL ADEQUACY RATIO BETWEEN ISLAMIC BANK AND CONVENTIONAL BANK CASE STUDY – MANDIRI SYARIAH AND MANDIRI (2009-2016) Kasmadi, Kartika Aprillia; 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 (705.983 KB) | DOI: 10.35794/emba.v5i3.18066

Abstract

Abstract : Banks are expected to perform their activities effectively and efficiently in order to reach financial goals. A healthy standard for banks in Indonesia is determined by Central Bank (Bank Indonesia), which is above 8% for the indication of capital adequacy ratio. This research analyses the relationship between capital adequacy ratio and its determinants between Mandiri and Mandiri Syariah bank. This research examines the simultaneous and partial influences between capital adequacy ratio and the variables of return on equity, net interest margin, loan/financing to deposit ratio, and bank size by using time series regression and using the quarterly period of 2009-2016.  The results reveal that the independent variables simultaneously affect capital adequacy ratio for both banks, and by partially, the results confirm that return on equity and bank size significantly affect capital adequacy ratio. With this research, companies are encouraged to figure out the root problems on how to manage a stable financial statements that may lay on some of the variables that are discussed in this study.Keywords : capital adequacy ratio, return on equity, loan to deposit ratio, financing to deposit ratio, bank size.e
ANALYSIS OF YOUNG MALE AND FEMALE PREFERENCES IN CHOOSING INTERNATIONAL FASHION BRAND IN MANADO Rori, Riebka Praisylia; Lambey, Linda .; Rumokoy, Farlane Stevie
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE VOL 5 NO 2 (2017) HAL 1781
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.733 KB) | DOI: 10.35794/emba.v5i2.16407

Abstract

Abstract: Brand is the personality that indetifies a product, service, or company (name, term, sign, symbol, or design, or combination of them). This research aims to determine if there is any significant difference in young male and female preference in choosing International fashion Brand in Manado. The type of this research is a quantitative decriptive research. Independent Sample T-Test was used in this research. The samples are divided into 50 young males and 50 young females. The sample was taken by purposive sampling. The result shows; (1) There are no siginificant differences in term of style, popularity of brand and land of origin. (2) There are significant differences in ters of promotion and quality of product. Based on the result, international brand should improve their performance in term of develop new product.Keywords: Young Male and Female, Independent sample t-test, International fashion brand
ANALISIS PENDAPATAN DAN BELANJA DAERAH PADA KABUPATEN MINAHASA SELATAN DAN MINAHASA TENGGARA Worotitjan, Elvira Diana; Lambey, Linda Lambey
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 3 (2016): JE Vol. 4 No. 3 Hal. 102-221
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.253 KB) | DOI: 10.35794/emba.4.3.2016.13658

Abstract

Pengelolaan keuangan daerah berkaitan erat dengan pelaksanaan desentralisasi didalam penyelenggaraan urusan pemerintahan. Aspek penting dalam pelaksanaan otonomi daerah dan desentralisasi adalah masalah pengelolaan keuangan daerah dan Anggaran Pendapatan Belanja Daerah. Tujuan penelitian ini adalah untuk menganalisis penerapan anggaran pendapatan dan belanja daerah pada pemerintah Kabupaten Minahasa Selatan dan Minahasa Tenggara. Metode analisis yang digunakan adalah metode deskriptif. Hasil penelitian menunjukkan Pemerintah Kabupaten Minahasa Selatan dan Kabupaten Minahasa Tenggara dalam mengelola pendapatannya dikatakan sangat baik dan efektif ini dibuktikan dari perhitungan efektifitas PAD dan dalam analisis varians yang menunjukkan bahwa pemerintah daerah mampu merealisasikan pendapatannya melebihi dari yang telah dianggarkan. Pemerintah Kabupaten Minahasa Selatan dan Kabupaten Minahasa Tenggara dalam mengelola anggaran belanja dapat dikatakan baik dan efisien. Ini dilihat dari analisis varians belanja dan rasio efisiensi belanja menunjukkan pemerintah telah melaksanakan efisiensi anggaran dan tidak ada realisasi belanja yang melebihi dari yang dianggarkan.   Kata kunci: anggaran pendapatan dan belanja daerah, efektivitas, efisiensi.
A COMPARATIVE STUDY OF JOB ENRICHMENT BETWEEN MALE AND FEMALE IN DINAS PEKERJAAN UMUM PROVINSI SULUT Andries, Jazzy .; Lambey, Linda .; Tumiwa, Johan R.
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 (563.328 KB) | DOI: 10.35794/emba.5.3.2017.18261

Abstract

Abstract: This research is important because through job enrichment, employee can increase job satisfaction by givingemployees the opportunity to use their various abilities. The purpose of this study is to know making the work moreinteresting, challenging and satisfying if comparative studies of Job Enrichment between male and female employees. Thebenefits of this study are to improve employee performance and reduce public complaints about Public Servant. Therecommendation for this research is leaders must be careful when measuring employee performance. Because of that, not allemployees can receive and do job enrichment. This study uses quantitative research and data was collected from the PublicWorks Department of North Sulawesi. The data were analyzed by Independent Sample T-test, to analyze if there anysignificant difference between job enrichment of male and female in Dinas Pekerjaan Umum Provinsi Sulut. The populationof this research is the employees of Dinas Pekerjaan Umum in Sulut, with 50 respondents of male employee and 50respondent of female employee as the sample. The result shows that there is a significant difference between job enrichmentof male and female at Dinas Pekerjaan Umum Sulut.Keywords: job enrichment, male, female
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 .