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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM International Journal of Asian Business and Management (IJABM)
Jenny Morasa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALYSIS OF FOCUSED MARKET STRATEGIES FOR IMPROVING CLEAN WATER SUPPLY SERVICES AT PT. AIR MANADO Nov Stella Exaudia Lario; Jenny Morasa; Claudia WM Korompis
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.45205.12.1.2023.1-10

Abstract

This study aims to find out the focused market strategy for implementing procedures and policies for clean water supply activities at PT. Air Manado. The research was conducted using qualitative methods with a case study approach and data collection methods, namely interviews, observation, documentation, and internet research (online research). The research results show that in the supply of clean water, PT. Air Manado implements several procedures and policies that start from processing raw water into clean water, which is then distributed to customers with reference to Minister of Health Decree No. 907/Menkes/SK/VII/. Apart from that, there are also several management policies that have been formed in accordance with the target of PT. Air Manado, whether it's a new connection policy, a tariff policy, or the company's policy in controlling leaks and pipe damage. PT. Air Manado's management strategy, namely the strategy to improve the quality and quantity of clean water, the customer service strategy, the pipeline network expansion strategy, and the performance improvement strategy, will cause the company to lose customers, despite the fact that there are still a lot of complaints and even complaints that occur as a result of non-smooth water distribution. From the research results, it can be concluded that companies should implement a focused market strategy to help overcome problems that are often faced by companies. The strategy implemented is a cost-focus strategy, which is to reduce costs that do not have added value to the clean water produced by the company. The differentiation focus in this case places more emphasis on improving customer service and focusing on improving technology by creating portals that can provide information related to the distribution of clean water and even a 24-hour complaint portal. Keywords: Focused Market Strategy; cost and differentiation.
PENGARUH TOTAL QUALITY MANAGEMENT (TQM), SISTEM PENGUKURAN KINERJA DAN PENGHARGAAN TERHADAP KARYAWAN PADA PT. SINAR GALESONG MANDIRI DI MANADO Megawati Freli Salendu; Jenny Morasa; Victorina Tirayoh
GOING CONCERN : JURNAL RISET AKUNTANSI Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

Management performance can be assessed within the administrative management framework in control framework assistance to work on the nature of their performance. For this reason, organizational leaders must be able to address each division to help control the framework of assistance provided by representatives and requests to work on the nature of their performance. The method in this study is the multiple regression analysis method which is used to examine the relationship between the dependent variable and the independent variable in processing the data using a questionnaire with computer assistance through the SPSS 20 program. The population in this study were all 40 employees who worked at PT. Sinar Galesong Mandiri In Manado. The sample in this study is the head of the branch, marketing, sales, spare parts/warehouse, and service. The results of the study show that partially the variables TQM, performance measurement systems, and reward on Employees and reward on Employees have a significant effect while TQM on managerial performance and performance measurement systems on Employees have no significant effect.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Rhicardo Saverius Senduk; Jenny Morasa; Steven J. Tangkuman
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 3 (2023): JE. VOL. 11 No. 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i3.49153

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, dan umur perusahaan terhadap audit report lag pada perusahaan sektor consumer cyclical yang tedaftar di Bursa Efek Indonesia tahun 2019-2021. Profitabilitas diukur menggunakan Return On Asset (ROA), ukuran perusahaan diukur menggunakan Logaritma natural total aset dan umur perusahaan diukur dengan mengurangi tahun penelitian ke tahun perusahaan tersebut terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan teknik pemilihan sampel yaitu metode purposive sampling. Terdapat 36 sampel perusahaan yang dipilih dari 142 perusahaan. Dalam penelitian ini, data dianalisis menggunakan regresi linier berganda. Aplikasi pengolahan statistik yang digunakan adalah IBM SPSS 26. Hasil analisis dari penelitian ini secara parsial profitabilitas dan umur perusahaan berpengaruh secara signifikan terhadap audit report lag. Sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap audit report lag perusahaan sektor consumer cyclical yang terdaftar di Bursa Efek Indonesia. Kata Kunci: Profitabilitas, ukuran perusahaan, umur perusahaan, audit report lag
Analisis Varians Dalam Mengukur Efektivitas Pemanfaatan Dana Desa di Desa Karimbow Talikuran Kecamatan Motoling Timur Kabupaten Minahasa Selatan: Analysis of Variance in Measuring the Effectiveness of Village Fund Utilization in Karimbow Talikuran Village, East Motoling District, South Minahasa Regency Via Elvina Rungkat; Jenny Morasa; Anneke Wangkar
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 7 No. 2 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Abstrak: Dana Desa adalah dana yang bersumber dari Anggaran Pendapatan dan Belanja Negara yang diperuntukkan bagi desa yang ditransfer melalui Anggaran Pendapatan dan Belanja Daerah kabupaten/kota dan digunakan untuk membiayai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat. Anggaran tersebut memiliki peranan yang sangat penting dalam suatu organisasi baik organisasi pemerintah maupun organisasi swasta. Penelitian ini bertujuan untuk menganalisis efektivitas pemanfaatan dana desa di Desa Karimbow Talikuran, Kecamatan Motoling Timur, Kabupaten Minahasa Selatan. Jenis penelitian yang digunakan adalah penelitian kualitatif. Metode pengumpulan data adalah melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa pemanfaatan dana desa di Desa Karimbow Talikuan sudah efektif. Tingkat efektivitas pemanfaatan dana desa pada Desa Karimbow Talikuran tahun 2021 yaitu 100%. Pemerintah desa di Desa Karimbow Talikuran mengelola dana desa dengan sangat baik. Program-program yang telah disusun juga terealisasikan dengan baik. Dan juga, masyarakat desa di Desa Karimbow Talikuran juga turut ikut dalam berjalannya efektivitas dana desa dengan membantu beberapa program desa yang dimana masyarakat juga di ikut sertakan. Dengan berjalannya dengan baik efektivitas dana desa ini dan dengan terwujudnya program yang disusun tersebut membuat pemerintah desa dan masyarakat desa di Desa Karimbow Talikuran bisa turut merasakan dampak baik tersebut. Kata kunci: akuntansi, dana desa, efektivitas   Abstract: Village Funds are funds originating from the State Revenue and Expenditure Budget earmarked for villages transferred through the district/city Regional Revenue and Expenditure Budget and are used to finance government administration, development implementation, community development, and community empowerment. The budget has a very important role in an organization, both government organizations and private organizations. This study aims to analyze the effectiveness of utilizing village funds in Karimbow Talikuran Village, East Motoling District, South Minahasa Regency. The type of research used is qualitative research. Data collection method is through interviews and documentation. The results of the study show that the use of village funds in Karimbow Talikuan Village has been effective. The level of effectiveness in utilizing village funds in Karimbow Talikur Village in 2021 is 100%. The village government in Karimbow Talikuran Village manages village funds very well. The programs that have been prepared are well realized. And also, the village community in Karimbow Talikur Village also participated in the effectiveness of village funds by helping several village programs in which the community was also involved. With the effectiveness of this village fund going well and with the realization of the compiled program, the village government and village communities in Karimbow Talikuran Village can also feel the good impact. Keywords: accounting, village fund, effectiveness
Analisis Laporan Kinerja Instansi Pemerintah (LKjIP) Berdasarkan Permenpan RB Nomor 53 Tahun 2014 pada Dinas Kebudayaan dan Pariwisata Kabupaten Toraja Utara Herlin Tangdilassu; Jenny Morasa; Peter Kapojos
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

The Performance Report is an overview that explains concisely and completely about the performance achievements prepared based on the work plan stipulated in the framework of implementing the APBD (PP 6/2006). The purpose of this research is to 1) analyze and find out the performance achievements of the North Toraja Regency Culture and Tourism Office in terms of performance agreement elements based on Permenpan RB Number 53 of 2014; 2) analyze and find out the achievements of the performance report of the North Toraja Regency Culture and Tourism Office in terms of performance reporting elements based on Permenpan RB Number 53 of 2014. The type of research used is qualitative research with a descriptive approach. The results showed that the performance achievements of the North Toraja Regency Culture and Tourism Office were mostly achieved and categorized as successful. And the Government Agency Performance Report (LKjIP) of the North Toraja Regency Culture and Tourism Office has mostly been prepared in accordance with Permenpan RB Number 53 of 2014, but there are still elements in the LKjIP preparation format that are not in accordance with the regulations.
Evaluasi Laporan Realisasi Anggaran Belanja Daerah Berdasarkan Peraturan Pemerintah nomor 71 Tahun 2010 Pada Badan Kepegawaian Danpengembangan Sumber Daya Manusia Kota Manado: Evaluation of Regional Budget Realization Report based on Government Regulation Number 71 of 2010 at the Manado City Human Resources Development and Personnel Agency Angielya Paskaniata Kandioh; Jenny Morasa; Lidia M. Mawikere
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 7 No. 4 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Akuntansi pemerintahan menyediakan informasi dalam proses manajerial seperti perencanaan, penganggaran, pelaksanaan, pengawasan, pengendalian anggaran, perumusan kebijakan, pengambilan keputusan, dan penilaian kinerja pemerintah atas keuangan publik. Tingkat keberhasilan penganggaran biasanya dapat diukur dengan pembuatan Laporan Realisasi Anggaran. Laporan Realisasi Anggaran (LRA) adalah laporan yang menyajikan adalah laporan yang menyajikan ikhtisar sumber, alokasi, dan pemakaian sumber daya keuangan yang dikelola pemerintah daerah, yang menggambarkan perbandingan antara anggaran dan realisasinya dalam satu periode pelaporan. Penelitian ini bertujuan untukmenganalisis apakah laporan realiasasi anggaran belanja yang ada pada Badan Kepegawaiandan Pengembangan Sumber Daya Manusia Kota Manado sudah berdasarkan Peraturan Pemerintah Nomor 71 Tahun 2010. Penelitian ini menggunakan metode kualitatif deskriptif.Hasil penelitian menunjukan bahwa Laporan Realisasi Anggaran Belanja Daerah pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kota Manado sudah sesuai dengan PeraturanPemerintah Nomor 71 Tahun 2010.
EVALUASI PROSEDUR AKUNTANSI DALAM PERENCANAAN KEBUTUHAN DAN PENGANGGARAN BARANG MILIK DAERAH BERDASARKAN PP NO. 28 TAHUN 2020 TENTANG PENGELOLAAN BARANG MILIK DAERAH PADA BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI SULAWESI UTARA Brenda Tumewu; Jenny Morasa; Lady D. Latjandu
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 4 (2023): JE. VOL. 11 No. 4
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i4.51553

Abstract

Barang Milik Daerah adalah semua barang yang dibeli atau diperoleh atas beban Anggaran Pendapatan dan Belanja Daerah atau berasal dari perolehan lainnya yang sah. Setiap lembaga pemerintahan menyusun Rencana Kebutuhan Barang Milik Daerah sesuai dengan tujuannya masing-masing dengan mempertimbangkan jumlah anggaran yang disalurkan. Penelitian ini bertujuan untuk mengetahui prosedur akuntansi dalam perencanaan kebutuhan dan penganggaran barang milik daerah pada Badan Perencanaan Pembangunan Daerah Provinsi Sulawesi Utara apakah telah sesuai dengan Peraturan Pemerintah No. 28 Tahun 2020. Metode yang digunakan dalam penelitian ini yaitu metode kualitatif deskriptif merupakan metode yang fokus pada pengamatan yang mendalam. Dari hasil penelitian ini dapat menunjukkan bahwa untuk prosedur Akuntansi dalam Perencanaan Kebutuhan dan Penganggaran Barang Milik Daerah telah sesuai dengan Peraturan Pemerintah No. 28 Tahun 2020, dilihat dari Rencana Kebutuhan Barang Milik Daerah (RKBMD) dan prosedur akuntansi dalam hal ini mekanisme atau proses penyusunan perencanaan dan penganggaran barang milik daerah.   Kata Kunci : Perencanaan Dan Penganggaran Barang Milik Daerah, PP No.28 Tahun 2020    
Accountability Analysis of Village Fund Allocation Management (ADD) Based on Minister of Home Affairs Regulation No. 20 of 2018 in Kalasey One Village, Mandolang District Hanna E. C. Pelleng; Jenny Morasa; Peter M. Kapojos
International Journal of Asian Business and Management Vol. 3 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i4.11116

Abstract

The purpose of this study is to evaluate the level of accountability in managing the village fund allocation in Kalasey Satu Village, Mandolang District, starting from the stages of planning, implementation, administration, reporting, and accountability. This study in Kalasey Satu Village employed descriptive qualitative research methods. The data utilized in this study is derived from the Village Revenue and Expenditure Budget. The findings indicate that the management of the village fund allocation in Kalasey Satu Village, Mandolang District demonstrates a high level of accountability across the stages of planning, implementation, administration, reporting, and accountability
Co-Authors Angielya Paskaniata Kandioh Anneke Wangkar Brenda Tumewu Claudia WM Korompis Hanna E. C. Pelleng Herlin Tangdilassu Kapojos, Peter Marshall Lady D. Latjandu Lidia M. Mawikere Megawati Freli Salendu Nov Stella Exaudia Lario Peter M. Kapojos Rhicardo Saverius Senduk Steven J. Tangkuman Via Elvina Rungkat Victorina Tirayoh