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THE MANADO STATE UNIVERSITY LECTURER PERFORMANCE AND CAPABILITY TO ADRESS MEA Tuegeh, Oktavia D. M.
Journal of Asean Studies on Maritime Issues Vol 2, No 2 (2016)
Publisher : Journal of Asean Studies on Maritime Issues

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The quality of Indonesian human resources is produced through the implementation high education quality. As an educational spearhead of high education quality creation lies in the performance of teachers and lecturers. In the Faculty of Economics, Manado State University as an object of research, there are several thing affected the lecturers performance such as the job promotion, working conditions and compensation. This study aims is to determine, to test and to analyze the effect of job promotion, working conditions and compensation on lecturer performance in Faculty of Economics, Manado State University. The sampling technique in this study is using judgment sampling method. By using multiple regressions as a data analysis tool, it is found simultaneously, job promotion, working conditions and compensation have significant effect on lecturer performance, but partially, only working conditions and compensation have significant effect while the promotion has no significant effect on the lecturersâ€™ performance. Based on these results it is suggested to the leadership of the Faculty to continue to maintain and even improve working conditions and compensation system to lecturers to improve their performance.

ENFORCING THE LECTURER PERFORMANCE IN ASEAN ECONOMIC COMMUNITY ERA Tuegeh, Oktavia D. M.
Journal of Asean Studies on Maritime Issues Vol 2, No 3 (2016)
Publisher : Journal of Asean Studies on Maritime Issues

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ASEAN Economic Community era enhance the development in every single sector in management practice. In education, lecturer are forced to develop their performance to address this challenge. To develop their performance need clear motivation and high satisfaction. The relationship between job satisfaction and motivation have influence on lecturer performance in Manado State University Tondano. This study aim to explain the simultaneous effect of job satisfaction and work motivation on lecturer performance at Manado State University Tondano. The population in this study were all lecturers at Manado State University Tondano totaling 120 respondents, consisting of 76 men and 44 women. By using a purposive sampling method the sample is 80 respondents. Using multiple regression as a data analysis tool, this study found that job satisfaction and motivation have a significant effect on the performance of lecturers at Manado State University Tondano.

THE CORRELATION OF MANAGEMENT CONTROL SYSTEM COMPONENT AND FINANCIAL MANAGEMENT (CASE STUDY OF GMIMâ€™S HOSPITAL IN MANAOD AND TOMOHON) Tuegeh, Octavia D. M.
Journal of Asean Studies on Maritime Issues Vol 3, No 5 (2017)
Publisher : Journal of Asean Studies on Maritime Issues

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In the era of ASEAN free market, companies that want to grow should have made changes. Among the changes made by the company is about the performance in the company or profitability. To be able to do so it requires the ability, the willingness of management who are experienced in managing and allocating the economic resources of the company systematically, effectively and efficiently so that the company to gain maximum profit, therefore the company must be able to control the assets, income and cost as much as possible.The study was conducted at GMIM Bethesda Hospital in Tomohon City and GMIM Pancaran Kasih Hospital in Manado City, North Sulawesi. The purpose of this research is to get empirical evidence about the relationship of management control system component (SPM), that is quality goal, quality feedback and quality incentive with financial performance at GMIM Bethesda hospital in Tomohon and Pancaran Kasih in Manado Data analysis method used is correlation analysis method. The value of this correlation coefficient is the value used to measure the strength (closeness) of a relationship between variables. In this case between quality qoal variables and financial performance, quality feedback and financial performance and quality incentive and financial performance. From the results of data analysis found that quality qoal, quality feedback and quality incentive and have a close relationship with financial performance.Keywords : Financial management, quality goal, quality feedback, quality incentive

Analisis Potensi Pajak Hiburan Dan Pajak Restoran Sebagai Upaya Peningkatan PAD Kota Palu Pasca Bencana Aril Mandak; Anita Octavia kambey; Octavia Tuegeh
Jurnal Akuntansi Manado (JAIM) Volume 3. Nomor 2. Agustus 2022
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Penelitian ini bertujuan untuk: 1). Mengetahui berapa nilai potensi pajak hiburan dan pajak restoran setelah terdampak bencana gempa, tsunami, dan likuifaksi; 2). Mengetahui bagaiamana realisasi pajak hiburan dan pajak restoran setelah terdampak bencana; 3). Mengetahui seberapa besar jumlah sumbangan pajak hiburan dan pajak restoran terhadap pendapatan asli daerah (PAD) di kota Palu pasca bencana. Metode yang digunakan adalah analisis deskriptif kualitatif, penelitian ini bertempat di Badan Pendapatan dan Pengelolaan Aset Daerah (BAPENDA) Jalan Baruga Nomor 2 Kota Palu. Hasil yang ditemukan adalah Kontribusi pajak hiburan dan pajak restoran berfluktuasi pasca bencana tahun 2018 silam. Tahun 2018 pajak hiburan berkontribusi sebesar 34%, pajak restoran sebesar 96% dan di tahun 2019 pajak hiburan mengalami penurunan presentasi kontribusi yaitu sebesar 24% dan pajak restoran mengalami pertumbuhan kontribusi tertinggi selama lima tahun terakhir sebesar 100,19%. Berfluktuasinya kedua kontribusi pajak daerah tersebut di pengaruhi oleh bencana.

Transformasi Sintesis Data Kualitatif Menjadi Analisis Meta Data Tentang Manajemen Akuntansi Lingkungan Octavia Diana Monica Tuegeh; Adrian Nagy; Johan Reineer Tumiwa
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10010

This study aims to transform the synthesis of qualitative data into quantitative analysis through a meta-analytic approach in environmental management accounting. With the growing global attention towards environmental issues, companies face challenges in reducing their carbon footprint and enhancing energy efficiency. This research identifies and analyzes corporate strategies to achieve these objectives and evaluates their long-term sustainability. Additionally, it explores the adoption of innovative technologies such as IoT and AI in environmental management accounting and examines the impact of environmental policies on corporate accounting practices. Through a meta-analysis of 359 articles from various academic databases, it was found that innovative technologies significantly enhance environmental management, and stringent environmental policies promote corporate sustainability practices. This study contributes theoretically by integrating technological innovations into environmental accounting practices and developing a new analytical model. Future research directions include longitudinal studies, contextual analysis, and the development of sustainability performance indicators.

Transformasi Sintesis Data Kualitatif Menjadi Analisis Meta Data Tentang Manajemen Akuntansi Lingkungan Tuegeh, Octavia Diana Monica; Nagy, Adrian; Tumiwa, Johan Reineer
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10010

This study aims to transform the synthesis of qualitative data into quantitative analysis through a meta-analytic approach in environmental management accounting. With the growing global attention towards environmental issues, companies face challenges in reducing their carbon footprint and enhancing energy efficiency. This research identifies and analyzes corporate strategies to achieve these objectives and evaluates their long-term sustainability. Additionally, it explores the adoption of innovative technologies such as IoT and AI in environmental management accounting and examines the impact of environmental policies on corporate accounting practices. Through a meta-analysis of 359 articles from various academic databases, it was found that innovative technologies significantly enhance environmental management, and stringent environmental policies promote corporate sustainability practices. This study contributes theoretically by integrating technological innovations into environmental accounting practices and developing a new analytical model. Future research directions include longitudinal studies, contextual analysis, and the development of sustainability performance indicators.

Developing the Business Resilience - Technopreneur and Digital Transformation Model Tuegeh, Octavia Diana Monica; Nagy, Adrian Szilárd; Paat, Franda Benedicta; Tumiwa , Johan Reineer; Kawet, Frilly
Jurnal Agroekoteknologi Terapan (JAT) Vol. 6 No. 1 (2025): ISSUE JANUARY-JUNE 2025
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35791/jat.v6i2.64305

Abstract: This research aims to develop a business resilience model on MSMEs during COVID-19 theoretically and empirically. This research uses the TCM method for literature review analysis and SEM for model testing. The object population of this research is MSMEs in a rural area in Indonesia. The sample of this research is 301 MSME owners who are still surviving during COVID-19. The results reveal no significant direct influence of government support assistance on business resilience. However, government support assistance, knowledge management, and innovation through technopreneur have a significant impact on digital transformation, and then digital transformation on business resilience. The research made new theoretical and empirical contributions of MSMEs to utilize government support in business resilience models and knowledge management and innovation concerning entrepreneurship. Keywords: Business resilience; COVID-19; digital transformation; government assistance; innovation; knowledge management; MSMEs; technopreneur.

Trade Agreements and Agribusiness Export Performance: Ppml Gravity Evidence from Indonesian Palm Oil Hs 1511 (2015–2023) Tuegeh, Octavia Diana Monica; Paat, Franda Benedicta; Tumiwa, Johan R.
Jurnal Agroekoteknologi Terapan (JAT) Vol. 7 No. 1 (2026): ISSUE JANUARY-JUNE 2026
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35791/jat.v7i1.66783

This study examines Indonesia’s export performance in an agribusiness product at the HS 6-digit level (HS 1511) over 2015-2023 by combining revealed competitiveness indicators and structural gravity estimation. First, we compute the Revealed Comparative Advantage (RCA) index to assess Indonesia’s export specialization relative to world trade. Second, we estimate a Poisson pseudo-maximum likelihood (PPML) gravity model with year fixed effects to identify the roles of destination market size, trade costs, and trade agreement coverage. Bilateral exports are constructed from UN Comtrade, macroeconomic controls are drawn from the World Development Indicators, bilateral distance and dyadic controls are obtained from CEPII, and trade agreement status is coded from DESTA at the dyad–year level using an in-force rule. Results indicate that Indonesia retains a strong revealed comparative advantage (RCA > 1 in all years), although the average RCA declines between early and late sub-periods. Gravity estimates show that destination market size (particularly population) positively predicts exports, while distance reduces expected export values. Importantly, in-force regional trade agreements are associated with significantly higher bilateral exports, approximately 48% larger export values, ceteris paribus, highlighting the relevance of policy-enabled market access alongside traditional gravity fundamentals. These findings emphasize the joint importance of competitiveness, trade-cost reduction, and effective utilization of trade agreements for sustaining and expanding Indonesia’s agribusiness exports. Keywords: comparative advantage, gravity model, Indonesia, PPML, trade agreements

Unmasking The Hidden Costs of Ecotourism: A Green Accounting Decision Support System Using Spatial Macro-Tourist Data Tuegeh, Octavia D. M.; Nagy, Adrian Szilard; Paat, Franda Benedicta
Jurnal Ilmiah PLATAX Vol. 14 No. 1 (2026): ISSUE JANUARY-JUNE 2026
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jip.v14i1.66913

While ecotourism is frequently championed as a sustainable solution, the influx of mass tourism often generates hidden ecological costs that remain unrecorded in conventional accounting frameworks. This study aims to design a spatial Decision Support System (DSS) model that integrates green accounting principles with macro-tourism data. Employing the Simple Additive Weighting (SAW) method, this research evaluates the disparity between tourist volume (14.5 million movements) and community-based accommodation capacities within the ecotourism epicenter of North Sulawesi, Indonesia. Two novel spatial accounting indicators are introduced: the Local Carrying Capacity Ratio (LCCR) and the Estimated Environmental Cost (EEC), monetized in the domestic currency (IDR). The DSS algorithm reveals a sustainability paradox: North Minahasa Regency, despite recording the lowest tourist volume (650,320 visitors), emerges as the most critical ecological zone (preference score of 0.586). This vulnerability is attributed to a severe infrastructure deficit that precipitates an extreme overshoot in carrying capacity (LCCR 26.20). Conversely, Manado City implicitly accrues an annual ecological debt exceeding IDR 24.5 billion driven by emissions and waste. These findings underscore that the omission of macro-spatial metrics from regional balance sheets can result in misguided investment policies. Ultimately, the proposed DSS model offers a strategic framework for local governments to formulate equitable carbon levies and reallocate tourism revenues toward the development of local community infrastructure. Keywords: Carrying Capacity, Decision Support System, Ecotourism, Green Accounting, Hidden Costs

Big Data Analytics with Blockchain Technology for Understanding Tourist Preferences in Ecotourism Ogi, Imelda W. J.; Mangindaan, Harley A. B.; Pandowo, Merinda H. C.; Mintardjo, Christofell Mardy O.; Sumual, Jacline I.; Paat, Franda Benedicta; Tuegeh, Octavia D. M.
Jurnal Ilmiah PLATAX Vol. 14 No. 1 (2026): ISSUE JANUARY-JUNE 2026
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jip.v14i1.67295

This study examines the integration of big data analytics and blockchain technology to understand tourist preferences in the context of ecotourism. The research was conducted in Manado, Indonesia, and employed a mixed-methods design combining digital tourism data analysis, surveys, semi-structured interviews, and blockchain prototype implementation. The study analyzed 500 tourist reviews collected from major online platforms, involved 150 tourism SMEs as primary respondents, and piloted the proposed system with 50 selected SMEs. Big data analytics was used to identify dominant tourist preferences and segment visitors based on their behavioral patterns. At the same time, blockchain technology was implemented to improve the security, traceability, and integrity of preference data. The results revealed four major tourist segments: family travelers, solo travelers, young travelers, and international tourists, each characterized by different preference combinations related to accommodation, nature tourism, culinary experiences, and tourism services. The findings also showed that blockchain significantly strengthened data security by reducing recorded data leakage and violation cases to zero after implementation. In addition, SMEs that used preference-based insights were able to improve service personalization and reported positive business outcomes, particularly in accommodation and nature-based tourism services. User evaluation further indicated high levels of acceptance across ease of use, operational efficiency, data security, and personalization quality. Overall, the study demonstrates that integrating big data analytics and blockchain technology provides a valuable framework for delivering secure, data-driven, and personalized ecotourism services. Keywords: Big data analytics; Blockchain; Ecotourism; Service personalization; Tourist preferences

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