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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Contrarian: Finance, Accounting, and Business Research
David Paul Elia Saerang
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL ATTITUDE ON FINANCIAL RESILIENCE OF MICRO, SMALL, MEDIUM ENTERPRISES (MSMES) IN MANADO Hanelisty Diona Chicha Korompis; David Paul Elia Saerang; Shinta Jeanette Camelia Wangke
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.v11i3.49580

Abstract

This study aims to analyze the influence of financial literacy and financial attitude on financial resilience of Micro, Small, Medium Enterprises (MSMEs) in Manado. The quantitative approach used in this research, where research is conducted by collecting questionnaire data from 65 MSME actors who have featured products in Manado. The method used to analyze the influence of independent variables toward the dependent variable is multiple regression analysis. The results of this study indicate that financial literacy have a positive and significant effect on financial resilience, while financial attitude is also had a positive and significant effect on financial resilience. This research also indicates that simultaneously, financial literacy and financial attitude positively and significantly influence financial resilience of MSMEs in Manado.   Keyword: financial literacy, financial attitude, financial resilience
The implications of activity-based costing on profit determination: A case study of PT. Nichindo Manado Suisan Evangelista Marcella Hettyani Mantjoro; David Paul Elia Saerang; Treesje Runtu
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.480

Abstract

Inaccurate overhead cost allocation in manufacturing can lead to cost distortion, which negatively impacts pricing strategies and profit determination. This study aims to evaluate the implementation of Activity-Based Costing (ABC) in calculating the Cost of Goods Manufactured (COGM) and its implications for profitability at PT. Nichindo Manado Suisan, a multi-product seafood processing company. Employing a qualitative descriptive approach, data were gathered through semi-structured interviews, direct observations, and documentation. The findings reveal that while the aggregate COGM and operating profit showed negligible differences between traditional and ABC methods, significant cost distortions occurred at the individual product level. The traditional volume-based costing method resulted in overcosting for the primary product (Ikan Kayu) and undercosting for secondary products (Bubuk Ikan Kayu and Serutan Ikan Kayu). This distortion was primarily driven by the traditional method's failure to account for batch-level and facility-level activity consumption. The study concludes that ABC provides superior visibility into actual resource consumption, mitigating product cross-subsidization. It is recommended that management transition towards activity-based overhead tracing to enhance strategic pricing and optimize product-mix decisions.
Co-Authors Evangelista Marcella Hettyani Mantjoro Hanelisty Diona Chicha Korompis Shinta Wangke, Shinta Treesje Runtu