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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang CogITo Smart Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Airlangga Journal of Innovation Management Jurnal Kepariwisataan Nusantara Hasana Journal Jurnal Bisnis Mahasiswa Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Education Research Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Priviet Social Sciences Journal Klabat Accounting Review Jurnal Oportunitas : Ekonomi Pembangunan Jurnal Salingka Nagari Jurnal Cendekia Ilmiah
JUNIOR LAKAT
Department Of Economics Education, Faculty Of Education, Universitas Klabat
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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ANALISIS PENGARUH PENERIMAAN PAJAK DAERAH, PERTUMBUHAN JUMLAH PENDUDUK DAN PERTUMBUHAN JUMLAH WISATAWAN TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO JUNIOR LAKAT
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 1 (2023): JMBI UNSRAT Volume 10 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i1.47220

Abstract

Abstract.  This study aims to analyze the proportion and trend of hotel, restaurant and advertisement tax revenue and explain its effect on the local revenue of Manado City in 2016-2018 with population growth and growth in the number of tourists as moderating variables. The results of the proportion test show that the average and realization of hotel and restaurant tax revenue from 2016-2018 is more than the revenue target. The result of tren analysis show that during 2016-2018 hotel, restaurants, and advertisement tax revenue showed an increase. The average realization of advertisement tax revenue during 2016 exceeded the revenue target. However, in 2017-2018 the realization of the advertisement tax did not reach the target. The results of the trend analysis show that during 2016-2018 hotel, restaurant and advertisement tax revenues showed an increase. The results of this study indicate that the hotel tax has a significant effect on the local revenue of the City of Manado, while the restaurant and advertisement taxes have no significant effect on the local revenue of the City of Manado. Abstrak.  Penelitian ini bertujuan untuk menganalisa proporsi dan tren penerimaan pajak hotel, restoran dan reklame serta menjelaskan pengaruhnya terhadap pendapatan asli daerah Kota Manado tahun 2016-2018 dengan pertumbuhan jumlah penduduk dan pertumbuhan jumlah wisatawan sebagai variabel moderasi. Hasil uji proporsi menunjukkan bahwa rata-rata dan realisasi penerimaan pajak hotel dan restoran dari tahun 2016-2018 lebih dari target penerimaan. Hasil analisa tren menunjukkan bahwa selama tahun 2016-2018 penerimaan pajak hotel, restoran, dan reklame menunjukkan kenaikan. Rata-rata realisasi penerimaan pajak reklame selama tahun 2016 melebihi target penerimaan. Namun, di tahun 2017-2018 realisasi pajak reklame tidak mencapai target. Hasil analisa tren menunjukkan bahwa selama tahun 2016-2018 penerimaan pajak hotel, restoran, dan reklame menunjukkan kenaikan. Hasil penelitian ini menunjukkan pajak hotel berpengaruh signifikan terhadap pendapatan asli daerah Kota Manado, sedangkan pajak restoran dan reklame tidak berpengaruh signifikan terhadap pendapatan asli daerah Kota Manado.
The ANALISIS PENGARUH DAN TREN REALISASI PAJAK HOTEL SERTA PERTUMBUHAN JUMLAH WISATAWAN SEBAGAI VARIABEL MODERASI TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO Lakat, Junior
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.50877

Abstract

The study aims to analyze the trend of hotel tax receipts and explain its impact on the original income of the Manado region in 2019–2021, with the growth of the number of tourists as a variable of moderation. It was found that hotel taxes had a significant impact on the original income of the Manado area. As for the results of moderation tests using the absolute differential method, it was found that the growth in the number of tourists did not strengthen the reception of hotel tax against the PAD. The effect of the hotel tax on local real income indicates there are other types of tax and remuneration that were influential but have not been included in this study, so it is a recommendation to be added to further research.
DAMPAK KUNJUNGAN WISATAWAN TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO DENGAN ANALISIS STATISTIK, TREN DAN PROPORSI Lakat, Junior; Soewignyo, Fanny
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 11 No 1 (2024): JMBI UNSRAT Volume 11 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v11i1.54859

Abstract

The study aims to analyze the impact of the number of tourist visits on the original income of the City of Manado in 2019-2021 as well as the trend and proportion of restaurant tax receipts in Manado City. The study uses restaurant tax realisation as a moderation variable. This is due to the presence of the Covid-19 pandemic in the period 2019-2021 which caused the number of tourist visits to the City of Manado to be disturbed. Furthermore, when the tourist visit is moderated by the realisation of restaurant tax it was found to strengthen the influence of tourists visits on Manado City PAD. This is because of the reception of the restaurant tax to be one of the largest types of tax contributors in Manado City.
Evaluation of Government Public Expenditure Performance of the North Sulawesi Province in Increasing Job Opportunities Junior Semuel Lakat; Anderson Guntur Kumenaung; Hendrik Gamaliel; Marjam Mangantar; Fanda Daisy Prully Rundengan
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 7 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i7.4915

Abstract

Local governments, as the main actors in public budget management, have a significant role in creating an environment that supports economic growth and expands access to the workforce. This study aims to evaluate the performance of public spending of the North Sulawesi Provincial Government in increasing employment opportunities. The focus of this research is on the analysis of public expenditure allocation and its impact on job creation in the province. The method used is descriptive qualitative research with a library research approach that analyzes public expenditure data, programs implemented, and their impact on job opportunities. The results of the study show that public spending allocated to sectors such as infrastructure, community empowerment, and skills education has a positive impact on creating jobs, especially in the construction, agriculture, and service sectors. However, the challenge faced is the mismatch of the skills provided in training with the needs of the labor market. The study suggests that the government improve the relevance and quality of skills training programs and expand the sectors that receive attention in public spending to create more sustainable and inclusive jobs.
Analisis Peran Kebijakan Ekonomi Digital dalam Meningkatkan Akses terhadap Lapangan Kerja di Sulawesi Utara pada Era Transformasi Teknologi Lakat, Junior; Rotinsulu, Tri Oldy; Kawung, George Manuel Victor; Rorong, Ita Pingkan Fasnie; Korompis, Claudia Wanda Melati
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.283

Abstract

Penelitian ini bertujuan untuk menganalisis peran kebijakan ekonomi digital dalam meningkatkan akses terhadap lapangan kerja di Sulawesi Utara pada era transformasi teknologi. Menggunakan pendekatan kualitatif dan analisis data sekunder dari Badan Pusat Statistik serta literatur terkait, penelitian ini menemukan bahwa kebijakan ekonomi digital memiliki potensi signifikan dalam menciptakan peluang kerja baru, terutama di sektor perdagangan dan jasa berbasis teknologi. Namun, tantangan seperti rendahnya literasi digital di kalangan masyarakat dan infrastruktur yang belum memadai menjadi hambatan utama dalam optimalisasi kebijakan tersebut. Penelitian ini juga mengidentifikasi perlunya program pelatihan keterampilan digital untuk meningkatkan daya saing tenaga kerja lokal. Rekomendasi diberikan untuk memperluas akses terhadap teknologi dan meningkatkan kolaborasi antara pemerintah, sektor swasta, dan masyarakat dalam mendukung implementasi kebijakan ekonomi digital. Hasil penelitian ini diharapkan dapat memberikan wawasan bagi pembuat kebijakan dan pemangku kepentingan dalam merancang strategi yang lebih efektif untuk menciptakan lapangan kerja yang inklusif dan berkelanjutan di Sulawesi Utara.
Driving Efficiency and Accountability: Digitalization's Impact on Government Investment in North Sulawesi Lakat, Junior Semuel; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.51-63

Abstract

This study examines the role of digitalization in public procurement governance and its impact on enhancing the effectiveness of government investment in North Sulawesi. Employing a quantitative approach, this research utilizes secondary data from government reports, policy documents, and academic journals to assess the relationship between digital procurement systems and investment efficiency. The findings reveal a significant positive correlation between the implementation of digitalization and improved government investment effectiveness. Specifically, digital procurement enhances transparency, efficiency, and accountability, leading to better budget management and optimized public fund utilization. However, the study also identifies critical challenges, including limited infrastructure and insufficient human resource capacity, which hinder the full realization of digitalization benefits. To fully leverage digital procurement, policymakers must prioritize investments in technological infrastructure, strengthen institutional capacity, and provide targeted training programs for procurement personnel. This study contributes to the growing discourse on digital transformation in public sector governance and offers practical policy recommendations to enhance investment effectiveness through digital solutions.
PENGARUH LITERASI KEUANGAN TERHADAP MINAT MENABUNG MAHASISWA FKIP UNIVERSITAS KLABAT Seroy, Jesica Andriani; Aseng, Andrew Christian; Lakat, Junior Semuel; Lasut, Elizabeth Meiske Maythy
Nusantara Hasana Journal Vol. 4 No. 10 (2025): Nusantara Hasana Journal, March 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i10.1389

Abstract

Students as young people need to be taught about the importance of saving to learn how to manage personal finances well. Meanwhile, financial literacy is a person's financial understanding that can be used to make the right financial decisions, one of which is saving. For this reason, this study aims to test the effect of financial literacy on students' saving intention. This study uses a quantitative descriptive method as a research method. The data collection process uses an adapted questionnaire. Using convenience sampling techniques, the number of respondents obtained in the main study was 115 FKIP UNKLAB students who filled out the questionnaires that were distributed. The data obtained were then analyzed using mean scores and simple linear regression with the results of the study showing that (1) financial literacy is in the high category, (2) students' interest in saving is in the high category, and (3) there is a significant positive effect of financial literacy on students' interest in saving. These results indicate that the higher the level of students' financial understanding, the higher their interest in saving. There are several recommendations given to related parties in relation to this research topic.
INOVASI ATAU STAGNASI? PENGARUH DISRUPSI TEKNOLOGI INFORMASI TERHADAP EFISIENSI PENGELOLAAN KEUANGAN PUBLIK DI SULAWESI UTARA Lakat, Junior Semuel; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
ANALISIS Vol. 15 No. 01 (2025): ANALISIS VOLUME 15 NO. 01 TAHUN 2025
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v15i01.5243

Abstract

The background of this research focuses on the rapid development of information technology that has transformed various sectors, including public financial management. In North Sulawesi, the implementation of information technology in financial management is expected to enhance transparency, accountability, and efficiency. However, challenges such as inadequate infrastructure and limited human resource capacity may hinder effective implementation. The objective of this study is to evaluate the impact of information technology disruption on the efficiency of public financial management in North Sulawesi. The method employed is a quantitative approach with descriptive-analytical analysis, involving data collection from technology-based systems such as e-budgeting, SIPKD, and cloud-based financial management systems. The results indicate that the implementation of information technology significantly improves efficiency, transparency, and accountability in public financial management. Nevertheless, challenges related to infrastructure and human resource capacity remain obstacles to achieving optimal results. The conclusion of this research is that information technology disruption has great potential to enhance public financial management, but greater attention is needed towards infrastructure development and human resource training to ensure successful implementation.
The Relationship Between Government Expenditure and Regional Economic Growth: Evidence from Indonesia Lakat, Junior Semuel; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
Klabat Accounting Review Vol. 6 No. 1 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i1.1217.24-35

Abstract

This study investigates the relationship between government expenditure and regional economic growth in Indonesia, focusing on its impact on per capita income and Gross Regional Domestic Product (GRDP). Utilizing a comprehensive panel data analysis across 508 regencies/cities from 2018 to 2022, the study employs Fixed Effect Model (FEM) to account for regional heterogeneity. The findings reveal that Personnel and Goods and Services Expenditures significantly enhance both per capita income and GRDP, while Capital Expenditure negatively impacts these economic outcomes, potentially due to the delayed returns of infrastructure investments. Interest Payments show a positive effect on per capita income, suggesting that efficient debt management may bolster economic performance. However, expenditures on subsidies, grants, and social assistance exhibit inconsistent impacts, indicating potential inefficiencies in resource allocation. This research provides critical insights for policymakers in optimizing public expenditure to foster equitable regional development and sustainable economic growth.
Tourism Sector Performance Analysis in North Sulawesi: Challenges and Opportunities for Increased Visits Lakat, Junior; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik; Mumek, Leonard Stiefen
JURNAL KEPARIWISATAAN Vol 24 No 1 (2025): Jurnal Kepariwisataan
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jpar.v24i1.1666

Abstract

This research article analyzes the performance of the tourism sector in North Sulawesi, focusing on the challenges and opportunities that influence the increase in tourist visits. The study highlights the significance of tourism as a strategic sector for economic growth, community welfare, and cultural preservation. Utilizing a qualitative methodology, the research examines various performance indicators, including productivity, service quality, responsiveness, responsibility, and accountability. The findings reveal that while North Sulawesi has substantial tourism potential, it faces significant challenges such as inadequate infrastructure, limited market diversification, and low innovation in tourism products. The dominance of Chinese tourists underscores the need for a diversification strategy to attract visitors from other regions. The study concludes with recommendations for enhancing tourism management practices, improving service quality, and fostering collaboration among stakeholders to ensure sustainable growth in the tourism sector.
Co-Authors Anderson Guntur Kumenaung Anderson Guntur Kumenaung Andrew Christian Aseng Aseng , Andrew Christian Claudia W.M Korompis Fanda Daisy Prully Rundengan Fanny Soewignyo George Morris William Tangka Hendrik Gamaliel Joe Yuan Mambu Kawung, George Manuel Victor Lasut, Elizabeth Meiske Maythy Lengkong, Victor Paskah Kalawat Marjam Mangantar Maryam Mangantar Mumek, Leonard Stiefen Rorong, Ita Pingkan Fasnie Seroy, Jesica Andriani Sukur , Dea Tri Oldy Rotinsulu Tri Oldy Rotinsulu