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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 Hasanuddin Economics and Business Review AFRE Accounting Financial Review Journal of Technopreneurship on Economics and Business Review (JTEBR) International Journal of Environmental, Sustainability, and Social Science Jurnal Bisnis Mahasiswa Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Maqrizi : Journal of Economics and Islamic Economics The Contrarian: Finance, Accounting, and Business Research Jurnal Akuntansi Manado (JAIM) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis International Journal of Economics, Accounting, and Management
Claudia W.M Korompis
Department Of Accounting, Faculty Of Economic And Business, Sam Ratulangi University
Religion Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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EVALUATION OF THE MANAGEMENT OF NIAWANTIAN VILLAGE-OWNED ENTERPRISES (BUMDES) IN BANTIK LAMA VILLAGE, BEO SUB-DISTRICT, TALAUD ISLANDS DISTRICT Selpiana Bonte; Hendrik Manossoh; Claudia W M Korompis
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

This study aims to evaluate the management of Niawantian Village Owned Enterprises (BUMDes) in Bantik Lama Village, Beo District, Talaud Islands Regency. The method used in this research is descriptive qualitative with interview and documentation data collection methods. The informants in this study were the Head of BUMDes, Secretary of BUMDes, and Treasurer of BUMDes. The results showed that the management of village-owned enterprises in the village of Bantik Lama generally cannot be said to be good because there are still many improvements needed so that financial recording and reporting are not in accordance with Government Regulation No. 11 of 2021. Joint commitment from the village apparatus and also each part in carrying out every responsibility is a success factor for BUMDes Financial Management. Based on the results of the interview, the BUMDes of Niawantian Bantik Lama is currently only being formed so that it has not run optimally. Because it is still in the process of improving and preparing for administrative completeness for Pertamina Desa and Wifi Desa businesses. Theoretically, this research can provide broad implications regarding stewardship theory. Practically, this research has implications for the management of BUMDes Niawantian to be better in managing and reporting BUMDes finances.
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.
Evaluasi Kinerja Keuangan Dengan Metode Value For Money Pada Badan Keuangan dan Aset Daerah Kota Manado Gerald William Sanger; Hendrik Manossoh; Claudia W. M. Korompis
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 2 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Abstrak : Penelitian ini bertujuan: (1) untuk mengetahui kinerja keuangan dengan metode Value for Money pada Badan Pengelola Keuangan Kota Manado, dan (2) untuk mengetahui pengelolaan keuangan pada Badan Pengelola Keuangan Kota Manado telah sesuai dengan peraturan yang berlaku. Hasil penelitian menunjukkan bahwa: (1) kinerja keuangan dengan metode value for money pada Badan Pengelola Keuangan kota Manado sangat baik dan berpedoman pada tiga prinsip, yaitu efektif, efisien, dan ekonomis, (2) pengelolaan keuangan pada Badan Pengelola Keuangan kota Manado telah sesuai dengan peraturan yangberlaku yaitu Permendagri 77 tahun 2020 tentang pengelolaan keuangan daerah dan untuk pelaporan mengacu pada Standar Akuntansi Pemerintahan (SAP) sesuaidengan PP No. 71 tahun 2010. Hal ini berarti kinerja keuangan dengan menggunakan metode value for money berjalan dengan baik dan selalu berorientasi pada kepentingan publik/masyarakat.
THE EFFECT OF COMPANY PROFIT ON STOCK PRICE BEFORE AND AFTER COVID-19 IN THE INFRASTRUCTURE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE Stanly W Alexander; Claudia W M 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.46579.12.1.2023.29-33

Abstract

The research objective is to compare the effect of company profits on stock prices in the infrastructure sector listed on the Stock Exchange for the 2018-2021 period. The research method used is the archival method with a quantitative research type. Researchers used the population of all infrastructure sector companies listed on the Indonesia Stock Exchange as research data with 46 companies. The research data is divided into two: the company's financial statements before Covid-19, namely 2018-2019 and the company's financial reports during Covid-19, namely 2020-2021. The study's results show that both before the Covid-19 period and when Covid-19 occurred, company profits were a factor that significantly influenced stock prices.
PENGARUH ANALISA FUNDAMENTAL TERHADAP RETURN INVESTASI PADA SAHAM SECOND LINER DI SEKTOR ENERGI PERIODE 2019-2022 YANG TERDAFTAR DI BURSA EFEK INDONESIA Khusnul Qotimah; Lintje Kalangi; Claudia Korompis
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.v11i3.48797

Abstract

Return investasi saham merupakan suatu ukuran yang akan dilihat oleh investor ketika akan berinvestasi saham. Ketika berinvestasi saham seorang investor harus memahami analisa fundamental untuk melihat dan menilai kinerja dari suatu perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh secara signifikan Earning Per Share (EPS), Price to Earning Ratio (PER), Price to Book Value (PBV), Return On Equity (ROE) dan Debt to Equity Ratio (DER) dalam Analisa Fundamental terhadap return investasi pada saham second liner periode 2019-2022 yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini menggunakan metode kuantitatif. Hasil penelitian menunjukkan bahwa secara parsial Earning Per Share (EPS), Price to Earning Ratio (PER) dan Debt to Equity Ratio (DER) dalam analisa fundamental berpengaruh secara tidak signifikan terhadap return investasi pada saham second liner. Sedangkan Price to Book Value (PBV) dan Return On Equity (ROE) dalam analisa fundamental berpengaruh secara signifikan terhadap return investasi pada saham second liner. Kemudian secara simultan Earning Per Share (EPS), Price to Earning Ratio (PER), Price to Book Value (PBV), Return On Equity (ROE) dan Debt to Equity Ratio (DER) dalam analisa fundamental berpengaruh secara signifikan terhadap return investasi pada saham second liner.   Kata Kunci: Earning Per Share (EPS), Price to Earning Ratio (PER), Price to Book Value (PBV), Return On Equity (ROE), Debt to Equity Ratio (DER), Return Investasi Saham
Pengaruh leverage, likuiditas, dan profitabilitas terhadap agresivitas pajak (Studi pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2022) Grace Ezra Aulia Deborah Simanungkalit; Novi Swandari Budiarso; Claudia Korompis
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.55

Abstract

Companies often view tax as a burden that reduces net profit, resulting in them tending to take action to minimize the tax burden or what is called tax aggressiveness. Several factors that can influence tax aggressiveness are leverage . liquidity , and profitability. The aim of this research is to determine the influence of Leverage , Liquidity and Profitability on Tax Aggressiveness in Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2019 - 2022. Leverage is measured using the debt to assets ratio calculation , liquidity is measured using the current ratio calculation , profitability is measured using the return on assets calculation , and tax aggressiveness is measured using the effective tax rate . This type of research is quantitative research with a sampling technique, namely purposive sampling consisting of 30 samples from 51 populations and using multiple linear regression analysis with data processing via IBM SPSS 26. Partial and simultaneous research results show that leverage , liquidity and profitability have an influence against tax aggressiveness.
Analisis sistem pengendalian intern pada dana pensiun bulanan di PT. Bank Mandiri Taspen KC Manado Ermanti L; Claudia W. M Korompis
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.62

Abstract

The aim of this research is to find out directly the internal control system for monitoring monthly pension fund payments at PT. Bank Mandiri Taspen KC Manado.This research uses descriptive qualitative research. The data collection technique uses interviews, observation, and documentation. Data analysis was carried out based on the COSO control concept framework. The results of this research indicate that internal control of monthly pension funds at Bank Mandiri Taspen KC Manado has been effective. This is proven by the implementation of five components and 17 principles of internal control according to control theory.
Evaluation of Micro Credit Providing in The Cash Expenditure Accounting System Based on Banking Credit Procedure Standards at PT Bank Mandiri (Persero)Tbk Manado Area Diana Nova Lintong; Claudia Korompis
ACCOUNTABILITY Vol. 12 No. 2 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.53443.12.2.2023.69-78

Abstract

Providing microcredit
Analysis Of Village Fund Management In West Kosio Village, Bolaang Mongondow District Destrina Maria; Hendrik Gamaliel; Claudia WM korompis
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.55286.13.1.2024.15-24

Abstract

Village Funds are funds sourced from the State Revenue and Expenditure Budget which are intended for villages to finance government administration, implementation of development, community development and the community. The aim of this research is to analyze and find out how the village fund management process is in West Kosio Village, Dumoga Tengah District, Bolaang Mongondow Regency in terms of elements of village fund management based on Ministry of Home Affairs Regulation Number 20 of 2018. The type of research method used is qualitative research with a descriptive approach. The results of this research show that the planning, implementation, reporting and accountability stages have basically been implemented in accordance with Permendagri No. 20 of 2018, however there are only a few things that need to be considered at the further planning stage. At the reporting stage there was a delay in synchronizing the accountability report and the APBDes realization report and the accountability stage where the APBDES realization report could not be included on the West Kosio Village website. Keywords:Analysis, Village Fund management
The Effect Of Earning Per Share And Debt To Equity Ratio On Stock Price With Independent Commissioners As Moderation Variable (Study On Infrastructures Sector Companies Listed On The IDX Period 2018-2021) HALIM, Maria Monica Angela; SAERANG, David Paul Elia; KOROMPIS, Claudia Wanda Melati
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.049 KB) | DOI: 10.38142/jogta.v1i2.440

Abstract

The stock price is a reflection of the value of a company. The higher the stock price, the higher the value of the company. The company's share price is very important for various parties. The better the information provided by the company's management, the better the signals received by investors, resulting in the company's share price will increase in line with the Signaling Theory. This study aims to determine the effect of Earning Per Share and Debt to Equity Ratio on share prices with Independent Commissioners as moderation variables in infrastructure sector companies listed on the Indonesia Stock Exchange. The sample used was an infrastructure sector company listed on the Indonesia Stock Exchange for the 2018-2021 period that met the predetermined criteria, namely 47 samples. The data source used is quantitative data. The analysis techniques used include descriptive statistical analysis, outer models, inner models and hypothesis testing with the help of the SmartPLS 3.0 program. the results showed that Earnings per share and Debt to equity ratio influenced stock prices and independent commissioners did not moderate the effect of Earning Per Share and Debt to Equity Ratio on Stock Prices.
Co-Authors Anneke WANGKAR Azis, Taufiqurrahman Bong, David Christian Budiarso , Novi Swandari David Paul Elia Saerang Destrina Maria Diana N Lintong Diana Nova Lintong Diana Nova Lintong ELEM, Sutri Ermanti L Febrinia ANASTHASYA Gerald William Sanger Giroth, Fiergil Kevin Grace Ezra Aulia Deborah Simanungkalit HALIM, Maria Monica Angela Haris, Chadijah Heince R. N. Wokas Hendrik Gamaliel Hendrik Manossoh Hendrik Manossoh Hendrik Manossoh, Hendrik Herman Karamoy Hosang, Mauren I Dewa Ayu Kristiantari I Dewa Ayu KRISTIANTARI I Dewa Kristiantari Jan, Radlyah Hasan Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Jullie J. SONDAKH Jullie J. Sondakh JUNIOR LAKAT Kawung, George Manuel Victor Khusnul Qotimah Laihad, Hendrik Latjandu, Lady Diana Leonardo Tindige Lintje Kalangi Lintje Kalangi Lintong, Diana N Mamonto, Teguh Setiawan Merinda H. Ch. Pandowo Mintardjo, Christoffel Mardy Oktarisa Ni Made Suindari Nov Stella Exaudia Lario Novi S. Budiarso, Novi S. Novi Swandari Budiarso Novita Yura Ogi, Imelda W. J. Olivia Y. M. Sardjono Olivia YM Sardjono Olivia Yulieta Megi Sardjono Poluakan, Angely Agnes Poluan, Lungchin Putu Yudha Asteria Putri Rafael, Kevin Rembet, Pingkan Christy Rewah, Gabriella G. Rianto, Tribrata Putra Rorong, Ita Pingkan Fasnie Rumawas, Alda Gabriela Runa, Yesika Sardjono, Olivia YM Selpiana Bonte SENDUK, Adalee Sengkey, Michael Sipolo, Gerall Henry Stanly W Alexander Suindari, Ni Made Sumilat, Milan Tamyn, Linda Ignatia Tri Oldy Rotinsulu Warouw , Irene Christina Winston Pontoh