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WILFRIED S. MANOPPO
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA PT. BANK RAKYAT INDONESIA,TBK FRANS CHRISTOFEL MANOPO; JOHNY MONTOLALU; WILFRIED S. MANOPPO
JURNAL ADMINISTRASI BISNIS Vol. 4 No. 2 (2016): JURNAL ADMINISTRASI BISNIS
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v4.i2.%p

Abstract

Abstract. The purpose of this study was to analyze and determine the level of effectiveness and efficiency sources and uses of working capital at PT. Bank Rakyat Indonesia, Tbk. The period of 2010 s / d 2012The analytical method used is descriptive analysis method using a capital adequacy ratio of work consisting of three types of ratio is the ratio of total assets to net working capital, current liabilities to net working capital and working capital turnover. The calculation of the ratio obtained data in 2010 Total Asset To Net Working Capital Ratio is 9.02, Current Liabilities To Net Working is 8.14, Working Capital Turnover is 1.13. in 2011 Total Asset To Net Working Capital Ratio is 7.82, Current Liabilities To Net Working Capital is 6.93, Working Capital Turnover is 0.93. In 2012 Total Asset To Net Working Capital Ratio is 7.78, Current Liabilities To Net Working Capital is 6.84, Working Capital Turnover is 0.83Based on that data as a whole of the analytical method used in analyzing the sources and uses of working capital at PT. Bank Rakyat Indonesia, Tbk is a comparative analysis of financial statements up to the evaluation of capital adequacy ratio, the level of effectiveness and efficiency of working capital PT. Bank Rakyat Indonesia, Tbk awake so in the management of working capital is not going idle funds (funds that are unemployed). The data above also illustrates the level of liquidity in the PT. Bank Rakyat Indonesia, Tbk, each year has increased 0.5 s / d 1.0 point. This indicates that the capital adequacy in PT. Bank Rakyat Indonesia, Tbk, maintained its stability.Keywords: Working capital, Working Capital Resources, Use of Working Capital
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA PT. BANK RAKYAT INDONESIA,TBK FRANS CHRISTOFEL MANOPO; JOHNY MONTOLALU; WILFRIED S. MANOPPO
JURNAL ADMINISTRASI BISNIS Vol. 4 No. 2 (2016): JURNAL ADMINISTRASI BISNIS
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v4.i2.%p

Abstract

Abstract. The purpose of this study was to analyze and determine the level of effectiveness and efficiency sources and uses of working capital at PT. Bank Rakyat Indonesia, Tbk. The period of 2010 s / d 2012The analytical method used is descriptive analysis method using a capital adequacy ratio of work consisting of three types of ratio is the ratio of total assets to net working capital, current liabilities to net working capital and working capital turnover. The calculation of the ratio obtained data in 2010 Total Asset To Net Working Capital Ratio is 9.02, Current Liabilities To Net Working is 8.14, Working Capital Turnover is 1.13. in 2011 Total Asset To Net Working Capital Ratio is 7.82, Current Liabilities To Net Working Capital is 6.93, Working Capital Turnover is 0.93. In 2012 Total Asset To Net Working Capital Ratio is 7.78, Current Liabilities To Net Working Capital is 6.84, Working Capital Turnover is 0.83Based on that data as a whole of the analytical method used in analyzing the sources and uses of working capital at PT. Bank Rakyat Indonesia, Tbk is a comparative analysis of financial statements up to the evaluation of capital adequacy ratio, the level of effectiveness and efficiency of working capital PT. Bank Rakyat Indonesia, Tbk awake so in the management of working capital is not going idle funds (funds that are unemployed). The data above also illustrates the level of liquidity in the PT. Bank Rakyat Indonesia, Tbk, each year has increased 0.5 s / d 1.0 point. This indicates that the capital adequacy in PT. Bank Rakyat Indonesia, Tbk, maintained its stability.Keywords: Working capital, Working Capital Resources,
ANALISIS KREDIT BERMASALAH PADA PT. ADIRA DINAMIKA MULTIFINANCE TBK CABANG MANADO JIMMY SEMBIRING; HARRY J. SUMAMPOUW; WILFRIED S. MANOPPO
JURNAL ADMINISTRASI BISNIS Vol. 4 No. 4 (2016): Jurnal Administrasi Bisnis
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v4.i4.%p

Abstract

ABSTRACT: Rising incomes and business progress indirectly, affect the increased needs of the community and the funding source - the source of funds to meet their desires. One option to obtain funding is through financial institutions, namely Multifinance. One of the financial institutions that operate in the city of Manado and its surroundings are, PT. Adira Dinamika Multifinance Tbk, which is able to provide funding to meet the needs of the community, which is also the subject of our research. The objective of this study was to determine the extent of non-performing loans and the level of credit risk faced by the company. This research used quantitative descriptive analysis using financial ratios namely, Non Performing Loan (NPL) to determine the level of credit risk. The details of the Non Performing Loan PT. Adira Dinamika Multifinance Tbk Cabang Manado for the period 2013 to 2015 are as follows: 2013 NPL 0,0054%, 2014 NPL 0,0081%, 2015 NPL 0,0056%. From the details of the calculation of non-performing loan ratio in the period 2013 to 2015, namely: 0.0054% + 0.0081% + 0.0056% = 0.0191% Average - Average NPL = 0.0191 / 3 = 0.0063% Average level ratio - average NPL since the period 2013 - 2015 amounted to 0.0063% ratio is very good, because the level of credit risk is still low and is far from the level of Non Performing Loan tolerance set by Bank Indonesia, which amounted to 5%. This shows that the management of PT. Adira Dinamika Multifinance Tbk, Branch Manado excellent in credit management. Keywords: Credit Fluent, Non Performing
Hubungan Kredit Terhadap Besarnya Pajak Penghasilan Pada PT. Bank SulutGo Victor Daniel Piayi; Wilfried S. Manoppo; Lucky F. Tamengkel
JURNAL ADMINISTRASI BISNIS Vol. 6 No. 001 (2018): JURNAL ADMINISTRASI BISNIS UNSRAT
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v6.i001.%p

Abstract

In this era of globalization banking world is a service industry that is very important in supporting the financing of development, as an institution investment financing and working capital and as a lack of funds. Ones of the banking products that help support the success of the business world and to help the community is a credit facility, the credit provided by the bank is one of the largest productive activities that contribute revenue to banks. Although the placement of interest on credit has a big role in contributing income to the bank, but keep in mind that credit products have the highest level of risk, for that bank is very careful in doing credit expansion. Research object is PT. Bank North Sulawesi go and the purpose of research is to know the relationship of credit to the amount of income tax on PT. Bank SulutGo. The method of data analysis used is the method of correlation analysis, which is used to measure the closeness of a relationship between variables and to test the relationship between variables. Statistical results show that credit with income tax has a very close relationship. Where if the income of the credit amount increases, then automatically the amount of income tax also increasesKeywords: Credit Income Against Income Tax
Pengaruh Prinsip Good Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan Pada AJB Bumiputera 1912 Cabang Samrat Manado Doan Salindeho; Dolina L. Tampi; Wilfried S. Manoppo
JURNAL ADMINISTRASI BISNIS Vol. 6 No. 001 (2018): JURNAL ADMINISTRASI BISNIS UNSRAT
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v6.i001.%p

Abstract

This study aims to determine whether the GCG principles influence and play an active role and work efficiently to the timeliness of financial reporting. The type of research used in this study is descriptive qualitative research with descriptive data analysis techniques and data collection methods used are interviews and document studies. From the results of interviews to 4 informants who are employees AJB Bumiputera 1912 Branch Samrat Manado and document studies of these companies hence this study shows that the GCG principles influence and play an active role and work efficiently on AJB Bumiputera 1912 Branch Samrat Manado with the timeliness of financial reporting at the company . From the analysis of the study document company shows that AJB Bumiputera 1912 Branch Samrat Manado reported financial reporting in a timely manner by emphasizing the principles of Good Corporate Governance in it. Based on the results of research and discussion in this study it can be concluded that, from the results of interviews with researchers and informants document research company showed that the principles of Good Corporate Governance influence and play an active and efficient role in AJB Bumiputera 1912 Branch Samrat Manado, with the timeliness of financial reporting on the company. Furthermore, interviews with informants show that transparency, accountability and responsibility have a greater influence on the timeliness of financial reporting in AJB Bumiputera 1912 of Samrat Manado Branch, compared with the fairness principle, and the principle of independence that tends to have smaller roles and lesser efficiency and efficiency.Keywords: Good Corporate Governance, Timeliness of Financial Reporting
Analisis Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Sebagai Dasar Perhitungan Harga Jual (Studi Kasus Pada Kertina’s Home Industry) Axel J. H. Pelealu; Wilfried S. Manoppo; Joanne V. Mangindaan
JURNAL ADMINISTRASI BISNIS Vol. 6 No. 002 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v6.i002.%p

Abstract

The calculation of cost of goods manufactured is important to consider in determining the price of a product. The purpose of this study is to determine whether there is a comparison between the calculation of the cost of production according to the company compared to the full costing method and the determination of the selling price according to company calculation compared with cost plus pricing method. The type of research used is descriptive quantitative research type, and research approach used is comparative approach. From the results of data analysis shows that the calculation of the cost of production of the company is lower than the calculation of cost of production by using the method of full costing. The difference from the calculation of cost of production according to the company compared with the full costing method that is Rp. 10.133. This is because in the calculation of factory overhead costs, the company does not take into account some costs into the cost of production such as maintenance and maintenance costs of production equipment, and the cost of depreciation of production equipment.  In addition, the sale price of the product with a mark-up rate of 40% according to the company and cost plus pricing method has a difference of Rp. 2,083. This is because the company in determining the selling price of its products does not take into account non-production costs, and companies do not use the full costing method in determining the cost of production.
Analisis Pengendalian Piutang Terhadap Resiko Piutang Tak Tertagih Pada PT Federal International Finance (FIF) Manado Yulita Ruy; Frendy A. O. Pelleng; Wilfried S. Manoppo
JURNAL ADMINISTRASI BISNIS Vol. 6 No. 002 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v6.i002.%p

Abstract

There are so many transactions the company conducts in its day-to-day activities. Starting from the activity of buying assets needed by the company, paying the various expenses required in order to obtain a benefit, until the activity of producing and selling certain products in order to survive, then every product produced must be sold to the public. In the control of accounts receivable is emphasized on the amount of receivables, credit and receivables receivable and policies run by the company. Such control measures shall be made prior to the delivery of the goods with the invoicing and expiration of the receivable collection. One of society's choice to get fund is through multi finance institution. One of the financing institutions operating in Manado City and its vicinity is PT Federal International Finance (FIF), which is able to provide funds to meet the needs of the community, which is also the object of my research. The purpose of this research is to know the control of accounts receivable against the risk of bad debts at the company. This research uses Quantitative Descriptive Analysis method. The data in search of this research is the control of receivables and the estimated amount of bad debts at PT Federal International Finance (FIF) Manado. From the details of the calculation of the age of receivables in 2016 and 2017, namely: Year 2016 has a prestige of = 1.1%, while the year 2017 of = 1.11%. This shows that the control of receivables at Manado's Federal International Finance (FIF) company is very good in the management of its receivables.
Co-Authors Axel J. H. Pelealu Doan Salindeho Dolina L. Tampi FRANS CHRISTOFEL MANOPO Frendy A. O. Pelleng HARRY J. SUMAMPOUW JIMMY SEMBIRING JOHNY MONTOLALU LUCKY F. TAMENGKEL Victor Daniel Piayi Yulita Ruy