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All Journal Manajemen dan Kewirausahaan International Journal of Applied Business and International Management Journal of International Conference Proceedings Jurnal Akuntansi Manado (JAIM) Klabat Accounting Review
Mareyke G. V. Sumual
Universitas Negeri Manado
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Kompetensi Kewirausahaan Dan Motivasi Intrinsik Terhadap Pengembangan Usaha Kuliner Di Tondano Irnasari Asina; Grace Soputan; Mareyke Sumual
Manajemen dan Kewirausahaan Vol. 2 No. 2 (2021): Manajemen dan Kewirausahaan
Publisher : Manajemen FE Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.18 KB) | DOI: 10.53682/mk.v2i2.2486

Abstract

Penelitian ini dilakukan untuk menentukan pengaruh kompetensi kewirausahaan dan motivasi intrinsik terhadap pengembangan usaha. Data yang akan digunakan adalah data primer dan akan menggunakan metode survey dengan analisis regresi linear berganda dengan di uji menggunakan SPSS 25. Yang menjadi sampel di dalam penelitian ini yaitu terdiri dari 80 pelaku usaha kuliner di Tondano. Hasil dalam penelitian ini menunjukkan bahwa: (1). Kompetensi kewirausahaan berpengaruh positif dan signifikan terhadap pengembangan usaha kuliner di Tondano. (2) Motivasi intrinsik berpengaruh positif dan signifikan terhadap pengembangan usaha kuliner di Tondano. Jumlah kontribusi kompetensi kewirausahaan dan motivasi intrinsik terhadap pengembangan usaha kuliner di Tondano sebesar 7,5%. Sedangkan sisanya 92,5% di pengaruhi oleh beberapa hal lain yang tidak dimasukkan dalam penelitian.
The Effect of Incentives on Employee's Work Effectiveness at PT. United Coconut Tina Indonesia, North Minahasa Syafiah Nurchamiddin; Mareyke G.V Sumual; M. Salindeho MP
International Journal of Applied Business and International Management 2020: IJABIM STUDENTS EDITION, AUGUST 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.631 KB) | DOI: 10.32535/ijabim.v0i0.877

Abstract

This study aims to determine the effect of incentives upon employees' work effectiveness at PT. United Coconut Tina Indonesia, North Minahasa. This study made use of associative method with the quantitative approach. The data were collected by questionnaires distributed to employees in PT. United Coconut Tina Indonesia, North Minahasa to find the causes and consequences of the variables. The population used in this study is the employees of PT. United Coconut Tina Indonesia, North Minahasa. This study applied a simple linear regression analysis through the requirements test including the instrument test and normality test. The data derived from questionnaires where been weighted and processed using the SPSS version 22. The findings lead to a conclusion that incentives affect work effectiveness.
The Roles Of Factors Determining The Relation Between Budgetary Partisipation And Budgetary Slack (A Study Case in Universitas Negeri Manado) Johny Manaroinsong; Mareyke Greety Velma Sumual
Journal of International Conference Proceedings (JICP) Vol 2, No 2 (2019): Proceedings of the 4th International Conference of Project Management (ICPM) Man
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i2.610

Abstract

This research aims at analyzing the relation between budgetary partisipation and budgetary slack as well as assessing the roles of organizational culture and group cohesiveness which are assumed to increase the impactt on relation between budgetary partisipation and budgetary slack. Further, this research examines: 1) the influence of budgetary partisipation on budgetary slack; 2) the impactt of organizational culture as the moderating variable on the relation between budgetary partisipation and budgetary slack; 3) the impact of group cohesiveness as the moderating variable on the relation between budgetary partisipation and budgetary slack. The research applies empirical and structured model by employing explanatory survey method which enables the researcher to test hypothesis by investigating the interaction among research variables. The research population is the members of institutional units in Universitas Negeri Manado consisting of 8 faculties/graduate programs/institutions. The respondents are 72 university staffs who have held certain positions for at least one year. Due to the limited number of research population, all research Samples become research target. Thus, this is a population research. The findings of this research are; 1) budgetary Partisipation has a positive influence on budgetary slack; 2) organizational culture as the moderating variable has a siginificant effect on the relation between budgetary partisipation and budgetary slack; 3) Group cohesiveness organizational culture as the moderating variable has a siginificant effect on the relation between budgetary partisipation and budgetary slack.
AKUNTABILITAS DAN PENGAWASAN TERHADAP PENGELOLAAN ALOKASI DANA DESA : (Studi Kasus Pada Desa Talawaan Atas, Kecamatan Wori, Kabupaten Minahasa Utara) Stesie Ferderika Manisa; Jonhy Manaroinsong; Mareyke Sumual
Jurnal Akuntansi Manado (JAIM) Volume 1. Nomor 2. Agustus 2020
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.461 KB) | DOI: 10.53682/jaim.v1i2.362

Abstract

Bagaimana system akuntabilitas pengelolaan dan pengawasan Dana Desa Talawaan Atas, Kecamatan Wori, Kabupaten Minahasa Utara, akuntabilitas pengelolaan dan pengawasan Dana Desa di Desa Talawaan Atas, Kecamatan Wori, Kabupaten Minahasa Utara”.Metode dalam penelitian ini adalah metode kualitatif.Kesimpulan hasil penelitian adalah sebagai berikut: (1) Perencanaan Program Dana Desa di Desa Talawaan Atas telah melibatkan partisipatif masyarakat yang ditampung dalam forum Musyawarah Dusun Dan Musyawarah Desa. , (2) Pelaksanaan program Dana Desa di Desa Talawaan Atas sudah sesuai dengan peraturan yang diatur oleh pemerintah.(3) pelaporan Dana Desa secara teknis maupun administratif sudah baik, pemerintah desa telah melakukan pelaporan serta pertanggungjawaban terhadap masyarakat maupun pemerintah secara baik walaupun transparansi. (4) Pengawasan Dana Desa Talawaan Atas dilakukan oleh berbagai pihak tidak terkecuali masyarakat, baik dari pemerintah melalui inspektorat yang melakukan inspeksi mendadak maupun dari masyarakat yang langsung mengawasi dalam pelaksanaan dan perencanaannya serta penggunaan Dana Desa. Abstract What is the management and monitoring accountability system of the Talawaan Atas Village Fund, Wori District, North Minahasa Regency accountability of the management and supervision of the Village Fund in Talawaan Atas Village, Wori District, North Minahasa Regency. "The method in this study is a qualitative method. The conclusions of the research results are as follows: (1) Planning for the Village Fund Program in Talawaan Atas Village has involved community participation. accommodated in the Hamlet and Village Deliberative Council forums. (2) The implementation of the Village Fund program in Talawaan Atas Village is in accordance with the regulations regulated by the government. (3) The Village Fund reporting is technically and administratively good, the village government has made good reporting and accountability to the community and government despite transparency. (4) Supervision of the Talawaan Atas Village Fund is carried out by various parties including the community, both from the government through the inspectorate which conducts unannounced inspections and from the community who directly supervises the implementation and planning as well as the use of Village Funds.
IMPACT OF LEVERAGE, LIQUIDITY ON AUDITOR’S GOING CONCERN IN MANUFACTURING Ferencia Friscila Langoy; Lenny L Evinita; Mareyke G. V. Sumual
Klabat Accounting Review Vol 4 No 2 (2023): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v4i2.1011.88-100

Abstract

The purpose of conducting this research is to analyze whether Leverage and Liquidity affect Going Concern Audit Opinions in manufacturing companies listed on the IDX in 2018-2021. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 with a population of 193 companies. Based on the purposive sampling method, a sample of 40 companies was obtained which was multiplied by 4 years of research, so that a sample of research data was obtained, namely 160 research data. This study uses a quantitative approach with data analysis techniques using multiple linear regression. The results of this study indicate that partially Leverage and Liquidity affect the Going Concern Audit Opinion. As well as simultaneously, Leverage and Liquidity affect the Going Concern Audit Opinion. The implications of these findings are that manufacturing company management should pay attention to their levels of Leverage and Liquidity, as these factors can affect the auditor's assessment regarding the company's going concern. Additionally, regulators and other stakeholders can use these findings as a basis to consider better policies for regulating companies listed on the Indonesia Stock Exchange (BEI) to enhance the transparency and reliability of their financial reports. Keywords: Audit Opinion, Going Concern, Leverage, Liquidity Tujuan dilakukannya penelitian ini untuk menganalisis apakah Leverage dan Likuiditas berpengaruh terhadap Opini Audit Going Concern pada perusahaan manufaktur yang terdaftar di BEI tahun 2018-2021. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 dengan jumlah populasi 193 perusahaan. Berdasarkan metode purposive sampling diperoleh sampel 40 perusahaan dikalikan dengan 4 tahun penelitian, sehingga diperoleh sampel data penelitian yaitu 160 data penelitian. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis data menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial Leverage dan Likuiditas berpengaruh terhadap Opini Audit Going Concern. Serta secara simultan, Leverage dan Likuiditas berpengaruh terhadap Opini Audit Going Concern. Implikasi dari temuan ini adalah bahwa manajemen perusahaan manufaktur harus memperhatikan tingkat Leverage dan Likuiditas mereka, karena faktor-faktor ini dapat memengaruhi penilaian auditor terkait dengan kelangsungan usaha perusahaan. Selain itu, regulator dan pemangku kepentingan lainnya dapat menggunakan temuan ini sebagai dasar untuk mempertimbangkan kebijakan yang lebih baik dalam mengatur perusahaan-perusahaan yang terdaftar di BEI guna meningkatkan transparansi dan keandalan laporan keuangan mereka. Kata kunci: Opini Audit, Going Concern, Leverage, Likuiditas
Pengaruh Kompetensi Kewirausahaan Dan Motivasi Intrinsik Terhadap Pengembangan Usaha Kuliner Di Tondano Asina, Irnasari; Soputan, Grace; Sumual, Mareyke
Manajemen dan Kewirausahaan Vol. 2 No. 2 (2021): Manajemen dan Kewirausahaan
Publisher : Manajemen FEB Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/mk.v2i2.2486

Abstract

Penelitian ini dilakukan untuk menentukan pengaruh kompetensi kewirausahaan dan motivasi intrinsik terhadap pengembangan usaha Data yang akan digunakan adalah data primer dan akan menggunakan metode survey dengan analisis regresi linear berganda dengan di uji menggunakan SPSS 25 Yang menjadi sampel di dalam penelitian ini yaitu terdiri dari 80 pelaku usaha kuliner di Tondano Hasil dalam penelitian ini menunjukkan bahwa: 1 Kompetensi kewirausahaan berpengaruh positif dan signifikan terhadap pengembangan usaha kuliner di Tondano 2 Motivasi intrinsik berpengaruh positif dan signifikan terhadap pengembangan usaha kuliner di Tondano Jumlah kontribusi kompetensi kewirausahaan dan motivasi intrinsik terhadap pengembangan usaha kuliner di Tondano sebesar 7 5 Sedangkan sisanya 92 5 di pengaruhi oleh beberapa hal lain yang tidak dimasukkan dalam penelitian < p>
The Effect of Incentives on Employee's Work Effectiveness at PT. United Coconut Tina Indonesia, North Minahasa Syafiah Nurchamiddin; Mareyke G.V Sumual; M. Salindeho MP
International Journal of Applied Business and International Management 2020: IJABIM STUDENTS EDITION, AUGUST 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v0i0.877

Abstract

This study aims to determine the effect of incentives upon employees' work effectiveness at PT. United Coconut Tina Indonesia, North Minahasa. This study made use of associative method with the quantitative approach. The data were collected by questionnaires distributed to employees in PT. United Coconut Tina Indonesia, North Minahasa to find the causes and consequences of the variables. The population used in this study is the employees of PT. United Coconut Tina Indonesia, North Minahasa. This study applied a simple linear regression analysis through the requirements test including the instrument test and normality test. The data derived from questionnaires where been weighted and processed using the SPSS version 22. The findings lead to a conclusion that incentives affect work effectiveness.
Co-Authors Asina, Irnasari Ferencia Friscila Langoy Grace Jenny Soputan Irnasari Asina Johny Manaroinsong Jonhy Manaroinsong Lenny Leorina Evinita M. Salindeho MP Stesie Ferderika Manisa Syafiah Nurchamiddin