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JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI

emba
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Published by Universitas Sam Ratulangi

ISSN : 23031174 EISSN : 26226219 DOI : https://doi.org/10.35794/emba.v10i2.39971

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal EMBA merupakan terbitan berkala sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan dibidang ekonomi. Diterbitkan oleh Fakultas Ekonomi dan Bisnis Univeristas Sam Ratulangi Manado. Jurnal ini diterbitkan 4 kali setahun, sejak tahun 2012. Setiap artikel direview oleh para pakar secara double blind peer review system. JE menerima tulisan atau karya ilmiah hasil-hasil penelitian dibidang Ilmu Ekonomi, Manajemen dan Akuntansi, yang belum pernah dipublikasikan dalam jurnal lainnya.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 10 Documents

Search results for , issue "Vol 3, No 2 (2015): Jurnal EMBA, HAL 247- 374" : 10 Documents clear

THE EFFECT OF CAR, NPL AND BOPO ON PROFITABILITY AND STOCK RETURNS IN THE BANKING LISTED ON THE INDONESIA STOCK EXCHANGE IN 2009-2013. Muhamad, Nahdia Kinanti
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 247- 374
Publisher : FEB Universitas Sam Ratulangi Manado

Each investor in stock invesment aims to acquire stock returns. All informations about return and risk of stock investment becomes very important for investors to considered on an investment. Before decide where to invest, investors usually conduct an analysis of the factors that affect stock returns. This research was conducted to examine the effect of CAR, NPL and BOPO on Profitability and Stock returns in the banking listed on the Stock Exchange in 2009-2013. The population used is all banking companies listed on the BEI as many as 41 companies. After used the purposive sampling method, then the sample used is 21 bankings. The analysis technique used in this study is path analysis. The results of this study indicate that CAR and BOPO have significant effect on Profitability, while the NPL has no significant effect, on Profitability. NPL, BOPO and Profitability have a significant effect on Stock Returns while the CAR has no significant effect on Stock Returns. So that the management are should pay attention to the level of efficiency of its operations to improve Profitability and Stock Returns. Keywords: CAR, NPL, BOPO, profitability, stock return.

THE APPLICATION OF THE SFAS NO.45 ON FINANCIAL REPORTING IN THE NON-PROFIT ORGANIZATION NURUL HUDA MOSQUE KAWANGKOAN Mangkona, Sri Wardana Saleh; Walandouw, Stanley Kho
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 247- 374
Publisher : Universitas Sam Ratulangi

Organization are founded by the public due to the similarity of interests, both in the realization of human nature as well as to meet their needs. Based on the objectives, the organization can be divided into non-profit organizations and commercial organizations. There is a fundamental difference between nonprofit organizations and commercial organizations, the IAI makes SFAS No.45 which regulates the financial statements of non-profit organizations. The purpose of this study is to see whether the application of financial reporting at Masjid Nurul Huda Kawangkoan is in accordance with what is stated in SFAS No.45. The analytical method used is quantitative descriptive to give an overview of the financial reporting system Masjid Nurul Huda Kawangkoan. The results shows the financial statements at Masjid Nurul Huda Kawangkoan is not in accordance with the preparation of the financial statements which are based on the format of the financial statements of nonprofit in SAFS No.45. No form of financial statements report cash receipts and disbursement is in accordance with the understanding of the mosque committee. Mosque officials do not present a statement of financial position, activities, cash flows and notes to the financial statements. The Mosque management should prepare financial statements based on the conditions IAI, as stipulated in SFAS No.45 that financial statement information has qualitative characteristics. Keywords: statement, accounting standards, nonprofit

THE EFFECT OF TAXATION COUNSELING TO TAXPAYER AWARENESS LEVEL IN TAX SERVICE OFFICE PRATAMA MANADO Longdong, Natalia Angelia
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 247- 374
Publisher : FEB Universitas Sam Ratulangi Manado

The changes of tax system from Official Assessment to Self Assessment, gives credence taxpayers to register, calculate, pay and report their own tax obligations. This study aimed to determine the effect of taxation counseling to taxpayer awareness level in Tax Service Office ?Pratama? Manado (KPP Pratama Manado). The method used in this research is descriptive research survey to determine the effect of taxation counseling to taxpayer awareness level in KPP Pratama Manado. The Multiple Linear Regression Analysis, used by the researcher to analyze the influence of independent variable to dependent variable. The survey result revealed the implementation of the taxation counseling does not affect taxpayer awareness level in the KPP Pratama Manado. Suggested to KPP Pratama Manado to provide the taxation counseling periodically to the whole society so increase awareness of paying taxes. Keywords: taxation counseling, taxpayer awareness level

THE ANALYSIS OF FINANCIAL STATEMENTS TO ASSESS THE PERFORMANCE OF PT. BANK PERKREDITAN RAKYAT NUSA UTARA Wongkar, Yessi Devika; Mawikere, Lidia M.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 247- 374
Publisher : Universitas Sam Ratulangi

BPR is a bank conducting conventional business andÂ based on sharia their activities do not provide services in payment traffic. This study aims to determine the effect of financial statements in assessing the financial performance at PT. Bank BPR Nusa Utara Manado. The method used is descriptive, testing is done using the ratio of liquidity, solvency and profitability in the financial statements for 2012-2014. The results shows the performance of BPR assessed on bank liquidity ratio in 2014 indicates the position and financial performance are increasingly efficient. The bank's solvency ratio in 2012 shows primary bank experiencing adverse conditions because the rate of bank loans is quite high but can be covered by the bank's capital. Overall the Profitability of bank is in good condition, especially in Gross profit margin, ROA also stable condition, well between the load with the income received, indicating that the bank is in a state of good performance. Bank management should pay attention to the relationship between the level of liquidity and efficiency of their operations and the level of profitability (profit enterprises) to be achieved by the bank. Keywords: liquidity ratios, solvency ratios, profitability ratios

THE ANALYSIS OF THE FINANCIAL STATEMENTS IN SUPPORTING THE LENDING DECISION AT PT. BANK PERKREDITAN RAKYAT NUSA UTARA Nur, Eva Debby; Elim, Inggriani
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 247- 374
Publisher : Universitas Sam Ratulangi

The Bank as the financial institution lending business activity must hold a selection process to filter out any loans that come in, so the loans do not become bad loans that could harm the bank. The purpose of this study is an analysis of bank financial statements and reports profit / loss ratio analysis, so the bank can determine and evaluate the financial statements of borrowers to take lending decisions. The analytical method used is descriptive analysis by comparing the performance of companies in the form of the financial statements of banks for 3 years and ratio analysis as one of the basic components for determining the credit decision. It can be concluded that in the liquidity of the years 2012-2014, the Current Ratio and Quick Ratio increased, while Cash and Inventory Ratio to Net Working Capital (NWC) has decreased. Solvency level of the 2012-2014 Debt to Assets Ratio and Debt to Equity Ratio decreased, while Primary rose. The level of profitability from the years 2012-2014 Return on Investmen (ROI) increased, while the Return on Equity (ROE) of 2012-2013 has decreased years 2013-2014 has increased. The results showes BPR no longer able to provide credit, unless there is additional capital from the owners of the bank. Keyword: liquidity ratio, solvability ratio, profitability ratio

ANALYSIS OF THE APPLICATION OF ACCOUNTING INFORMATION SYSTEMS OF CASH RECEIPT ON THE RSIA KASIH IBU MANADO Pelealu, Debora Angel; Sabijono, Harijanto
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 247- 374
Publisher : Universitas Sam Ratulangi

The accounting information system on cash receipt is an information system that is important to improve the quality and performance of a hospital. The application of the supervision/control system in an organization will provide many benefits to the management in running the business, as well as to maintain the existence of the company in facing competitors. This study aims to analyze the application of cash receipts accounting information systems at RSIA Kasih Ibu Manado. RSIA Kasih Ibu, is one of the agencies that deal with health services for mothers and children. The method used is descriptive method. The results shows, the accounting information systems, especially cash receipts on the RSIA Kasih Ibu has been in accordance with the basic elements of accounting information systems. This is evident by the existence of good records and adequate internal control. It is recommended that the accounting information system in the financial department computerized information system is implemented in accordance with the required accounting information systems also maintain and improve the information system that has been implemented, so that the hospital can have a good quality in service, administration and finance. Keywords: accounting information systems, cash receipts

FACTOR ANALYSIS OF FRAUD CAUSES BY THE PERCEPTION OF AUDITORS IN THE PROVINCE OF NORTH SULAWESI Lambris, Didi Ronald; Lengkong, Victor P.K.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 247- 374
Publisher : Universitas Sam Ratulangi

Fraud is defined as foul or scam in finance, Â which is not only problems faced by businesses and industries, but also haunts the implementation of government conduct around the world, also in Indonesia. The data by KPK shows Indonesian corruption cases from 2011 to 2014 (as of October 31, 2014). The perpetrators of corruption based on positions are as many as 193 actors, based on the type of case as many as 207 cases, and as many as 206 cases based agencies. In North Sulawesi, according to data Corruption Court Class 1 A, the number of cases of Corruption during 2011 to October 2014 are as many as 125 cases. The purpose of this research is to identify and analyze the factors that cause the perception of fraud according to the auditor. This study used 105 respondents by the Judgement sampling technique and exploratory factor analysis method was used. The results shows greed and fear of losing office factors does not determine the occurrence of fraud. There are five new factor determinants of fraud that are classified as individual behavior, lack of supervision, lack of attention boss, financial pressures and working comfort factors. Role of synergy between the Internal Auditor, Independent Auditor, Government Auditor and Tax Auditor with the Government and leaders of the business community and local government in North Sulawesi province is expected to prevent fraud by making fraud prevention action plan.Â Keywords: fraud, perception, auditor

THE COMPARISON BETWEEN ACCURACY OF CAPITAL ASSETS PRICING MODEL (CAPM) AND ARBITRAGE PRICING THEORY (APT) IN STOCKS INVESTMENT ON EXCHANGE NATIONAL PRIVATE BANKING LISTED ON INDONESIAN STOCK EXCHANGE Laia, Kristin; Saerang, Ivonne
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 247- 374
Publisher : Universitas Sam Ratulangi

There are two models of equilibrium that is still used as a matter of debating regarding accuracy in predicting the expected returns. Both of these models are the Capital Asset Pricing Model (CAPM) and the Arbitrage Pricing Theory (APT). This research was conducted to determine the accuracy of each model in predicting the expected returns and to know which model is the most accurate in predicting expected returns on the exchange national private banking. The population used is the exchange national private bankÂ that is in the directory of Bank Indonesia and there were 35 banks. After purposive sampling stage, the sample used is worth as much as 15 banks. The accuracy of each model are known by paired samples t-test. As for knowing the most accurate model is to calculate the standard deviation from the results of ERI from each model. The results showed that the APT model with three macroeconomic factors more accurate in predicting expected returns of stock on the exchange national private banking. So, investors in theÂ exchange national private bankingÂ should use the APT model to predict the expected return. Keywords: CAPM, APT, actual return, expected return, general banking, foreign exchange

ANALYSIS OF THE IMPLEMENTATION OF SFAS NO. 55 ON THE ALLOWANCE FOR IMPAIRMENT LOSSES AT PT. BANK SULUT MANADO Hilimi, Kurniawati; Karamoy, Herman
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 247- 374
Publisher : Universitas Sam Ratulangi

The Financial Accounting Standards Board (FASB) has endorsed the relevant accounting standards related to the disclosureÂ and presentation from January 1, 2012. Therefore, the rules for financial instruments are in IAS 55 (revised 2011) Financial Instruments: Recognition and Measurement. Reserve impairment losses is the amount derived from the carrying value to be valued at the recoverable amount of the asset. The purpose of this study to determine the Â extent and how the application of SFAS (Revised 2011) on Allowance for Impairment Losses is atÂ PT. Bank Sulut Manado. The method is descriptive. The results shows the application of SFAS 55 (Revised 2011) on Allowance for Impairment Losses by PT. Bank Sulut Manado is in accordance with the applicable standards that SFAS 55 (Revised 2011). In the process of the recognition and measurement of loss reserves, in value decreaseÂ ofÂ PT. Bank Sulut Manado are in accordance with SFAS 55 (Revised 2011) and has been implemented well. it is expected in the future to be implemented consistently in order to produce accurate Â financial statements, and transparency to the operating results of the company. In recording accounts receivable, bank management should establish policies against the allowance of doubtful accounts for the company to prevent the occurrence of bad debts.Â Keywords: recognition and measurement, allowance for impairment losses

THE INFLUENCE OF GREEN MARKETING, BRAND IMAGE, AND THE PRODUCT QUALITY TOWARDS CUSTOMER SATISFACTION OF THE BODY SHOP, MANADO TOWN SQUARE Wenur, Christy; Mandey, Silvya; Tumbuan, Willem A.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 247- 374
Publisher : Universitas Sam Ratulangi

Global warming is a serious problem that is being faced by people around the world. However, global warming is viewed as a specific business opportunity for certain companies. Green marketing strategy is one of the solutions to deal with this business opportunity, especially for companies in the field of cosmetics. The Body Shop is an international cosmetic product retailer that already have a good image and quality while still promoties green marketing strategy. The research objective is to determine the effect ofÂ green marketing strategy, brandÂ image and product quality both simultaneously and partially on customer satisfaction asÂ Body Shop Manado Town Squareâ€™s consumers. The sample used in this study amounted to 100 people. The analysis method was usedÂ multiple linear regression analysis. The results shows that green marketing strategy, brandÂ image and product quality simultaneouslyÂ influenceÂ satisfaction. Partially, green marketing strategy, and product quality significantly influencesÂ consumer satisfaction,Â while brand imageÂ partially does notÂ significantly influenceÂ customer satisfaction. The Body Shop Manado Town Square should take into account the Green Marketing Strategy, brand image and product quality andÂ to continuously sellingÂ products that are environmentallyÂ friendly and can be recycled because thoseÂ product quality are expected by the consumers. Keywords: marketing strategy, brand image, product quality, consumer satisfaction

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726 Vol 2, No 3 (2014): Jurnal EMBA, HAL 477 - 597 Vol 2, No 3 (2014): Jurnal EMBA, HAL 361 - 476 Vol 2, No 3 (2014): Jurnal EMBA, HAL 236 - 360 Vol 2, No 3 (2014): Jurnal EMBA, HAL 116 -235 Vol 2, No 3 (2014): Jurnal EMBA, HAL 001 - 115 Vol 2, No 2 (2014): Jurnal EMBA, HAL 841-965 Vol 2, No 2 (2014): Jurnal EMBA, HAL 716-840 Vol 2, No 1 (2014): Jurnal EMBA, HAL 595-715 Vol 2, No 1 (2014): Jurnal EMBA, HAL 470 - 594 Vol 2, No 1 (2014): Jurnal EMBA, HAL 353 - 469 Vol 2, No 1 (2014): Jurnal EMBA, HAL 234 - 352 Vol 2, No 1 (2014): Jurnal EMBA, HAL 124 - 233 Vol 2, No 1 (2014): Jurnal EMBA, HAL 01 - 122 Vol 2, No 4 (2014): Jurnal EMBA, HAL 1- 116 Vol 1, No 4 (2013): Jurnal EMBA, HAL 2264 - 2381 Vol 1, No 4 (2013): Jurnal EMBA, HAL 2143 - 2263 Vol 1, No 4 (2013): Jurnal EMBA, HAL 2015 - 2142 Vol 1, No 4 (2013): Jurnal EMBA, HAL 1892 - 2014 Vol 1, No 4 (2013): Jurnal EMBA, HAL 1770 - 1891 Vol 1, No 4 (2013): Jurnal EMBA, HAL 1650 - 1768 Vol 1, No 4 (2013): Jurnal EMBA, HAL 1533 - 1649 Vol 1, No 4 (2013): Jurnal EMBA, HAL 1406 - 1532 Vol 1, No 4 (2013): Jurnal EMBA, HAL 1285 - 1405 Vol 1, No 4 (2013): Jurnal EMBA, HAL 1165 - 1284 Vol 1, No 4 (2013): Jurnal EMBA, HAL 1054 - 1164 Vol 1, No 3 (2013): Jurnal EMBA, HAL 1193 - 1312 Vol 1, No 3 (2013): Jurnal EMBA, HAL 1080 - 1193 Vol 1, No 4 (2013): Jurnal EMBA, HAL 936 - 1053 Vol 1, No 3 (2013): Jurnal EMBA, HAL 960 - 1079 Vol 1, No 4 (2013): Jurnal EMBA, HAL 821 - 935 Vol 1, No 4 (2013): Jurnal EMBA, HAL 709 - 820 Vol 1, No 4 (2013): Jurnal EMBA, HAL 582 - 708 Vol 1, No 4 (2013): Jurnal EMBA, HAL 462 - 581 Vol 1, No 4 (2013): Jurnal EMBA, HAL 344 - 461 Vol 1, No 4 (2013): Jurnal EMBA, HAL 235 - 342 Vol 1, No 3 (2013): Jurnal EMBA, HAL 882 - 997 Vol 1, No 3 (2013): Jurnal EMBA, HAL 841 - 959 Vol 1, No 3 (2013): Jurnal EMBA, HAL 775 - 881 Vol 1, No 3 (2013): Jurnal EMBA, HAL 722 - 840 Vol 1, No 3 (2013): Jurnal EMBA, HAL 664-781 Vol 1, No 3 (2013): Jurnal EMBA, HAL 603 - 721 Vol 1, No 3 (2013): Jurnal EMBA, HAL 558-663 Vol 1, No 3 (2013): Jurnal EMBA, HAL 476 - 601 Vol 1, No 3 (2013): JURNAL EMBA, HAL 446-557 Vol 1, No 3 (2013): Jurnal EMBA, HAL 356 - 475 Vol 1, No 3 (2013): JURNAL EMBA, HAL 339-445 Vol 1, No 3 (2013): Jurnal EMBA, HAL 233 - 354 Vol 1, No 3 (2013): JURNAL EMBA, HAL 230-338 Vol 1, No 3 (2013): Jurnal EMBA, HAL 118 - 232 Vol 1, No 3 (2013): JURNAL EMBA, HAL 110-229 Vol 1, No 3 (2013): Jurnal EMBA, HAL 001 - 117 Vol 1, No 4 (2013): Jurnal EMBA, HAL 1 - 115 Vol 1, No 3 (2013): JURNAL EMBA, HAL 1-109 Vol 1, No 4 (2012): Jurnal EMBA, HAL 116 - 234 More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Joy Elly Tulung

Contact Email
joy.tulung@unsrat.ac.id

Phone
+6282311115902

Journal Mail Official
emba@unsrat.ac.id

Editorial Address
FEB UNSRAT

Location
Kota manado,

Sulawesi utara

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Joy Elly Tulung

Contact Email joy.tulung@unsrat.ac.id

Phone +6282311115902

Journal Mail Official emba@unsrat.ac.id

Editorial Address FEB UNSRAT

Location Kota manado, Sulawesi utara INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Joy Elly Tulung

Contact Email
joy.tulung@unsrat.ac.id

Phone
+6282311115902

Journal Mail Official
emba@unsrat.ac.id

Editorial Address
FEB UNSRAT

Location
Kota manado,

Sulawesi utara

INDONESIA