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JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
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 12 Documents
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Search results for , issue "Vol 3, No 2 (2015): Jurnal EMBA, HAL 375-499" : 12 Documents clear
THE ANALYSIS OF THE APPLICATION OF ACCOUNTING INFORMATION SYSTEM MERCHANDISE INVENTORY AT PT. HASJRAT ABADI BRANCH TENDEAN Palandeng, Olfiani E.; Karamoy, Herman
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 375-499
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.464 KB) | DOI: 10.35794/emba.3.2.2015.8576

Abstract

THE ANALYSIS OF THE APPLICATION OF ACCOUNTING INFORMATION SYSTEM  MERCHANDISE INVENTORY AT PT. HASJRAT ABADI BRANCH TENDEAN
THE INFLUENCE OF TAX BILLING BY FORCED LETTER INTENSITY AGAINST TAXPAYER COMPLIANCE IN TAX SERVICE OFFICE ‘PRATAMA’ MANADO Kawulur, Cecilya Helmy; Pangemanan, Sifrid
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 375-499
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.973 KB) | DOI: 10.35794/emba.v3i2.8570

Abstract

Tax Billing by forced letter is the government's efforts to improve the welfare of the people and encourage people to be responsible and participate in economic development. This study aims to determine the influence of tax billing by forced letter intensity against taxpayer compliance in Tax Service Office ‘Pratama’ Manado. The analysis method used in this research is associative research methods to describe the influence of tax billing by forced letter intensity against taxpayer compliance in Tax Service Office ‘Pratama’ Manado. The research result revealed that there are significant of the intensity of the implementation of tax influence billing by forced letter to tax compliance at Tax Service Office ‘Pratama’ Manado. The leaders of Tax Service Office ‘Pratama’ Manado should provide a good service to push the participation taxpayers in paying taxes. Keywords: tax billing by forced letter, taxpayer compliance
THE ANALYSYS OF THE EFFECTIVENESS OF ADVERTISEMENT TAX REVENUE AND ITS CONTRIBUTION TO THE OWN-SOURCE REVENUE MANADO CITY Lam, Novita; Sabijono, Harijanto
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 375-499
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.997 KB) | DOI: 10.35794/emba.v3i2.8575

Abstract

Own-source revenue (PAD) is a source of local revenue that can be used freely by each region to organize the administration and regional development. The revenues derive from local tax levies, levies, separated regional wealth management and other income. Advertisement tax is included in the tax area. Advertising Tax is one potential source of tax revenue for the treasury in providing local and contributions given advertisement tax could spur economic development in the city of Manado. The purpose of this study is to determine the level of effectiveness and advertisement tax contribution to Manado own-source revenue. The study was conducted at the Regional Revenue Office of Manado (DISPENDA). The analytical method used is descriptive data analysis from 2010-2014 realization of advertisement tax. The results shows that the effectiveness of the advertisement tax receipts vary widely. The highest level of effectiveness in 2010 amounted to 77.16% and the lowest in 2011 amounted to 63.96%. The overall contribution of advertisement tax in 2010 to 2014 is very less to own-source. The biggest percentage of advertisement tax contribution in 2010 amounted to 2.69% and the lowest in 2014 at 1.24%. DISPENDA management should improve its data collection activities or registration of existing potential sources of tax and the collection of deposit which have not been paid when there is extension or billboards installation (payment in arrears). Keywords: revenue areas, effectiveness, contributions
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 375-499
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.666 KB) | DOI: 10.35794/emba.3.2.2015.8578

Abstract

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 EFFECT OF JOB CHARACTERISTIC, WELFARE AND WORK ENVIRONMENT TO EMPLOYEE PERFORMANCE AT PT. FEDERAL INTERNATIONAL FINANCE MANADO Tulandi, Christy; Mandey, S. L.; Walangitan, Mac Donald
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 375-499
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.014 KB) | DOI: 10.35794/emba.3.2.2015.8580

Abstract

Job characteristic is the determinant of the fit between person with a particular line of work that explored. Welfare is the remuneration provided by the company based on the company rules. Work environment is physical and non-physical workplaces that have direct effect on employee. The purpose of this study is to determine the influence of  job characteristic, welfare and work environment on employee performance at PT. Federal International Finance Manado. The population in the study is 65 employees with a total of 65 samples and sampling technique used is saturated sampling method. Data analysis is using multiple regression with F and t test. The results show job characteristic, employee welfare and work environment have positive effect, either simultaneously or partially on employee performance. We recommend that the management of PT. Federal International Finance, need to improve the employee performance through an increasing in the variation of job characteristic, employee welfare and also the improvement of work environment at the company. Keywords: job characteristic, employee welfare, work environment, employee performance
EVALUATION OF THE INTERNAL CONTROL APPLICATION FOR THE PROCESS OF ACCEPTANCE AND RETURN OF COLLATERAL AT PT. PEGADAIAN (PERSERO) UPC RATAHAN Sumangando, Thivany Icci; Nangoi, Grace B.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 375-499
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.252 KB) | DOI: 10.35794/emba.3.2.2015.8577

Abstract

PT. Pegadaian (Persero) UPC Ratahan is a non-bank financial institution for the community that provides credit loans with collaterals requirements. The collaterals must be in good condition when they are returned to the customers. Therefore, PT. Pegadaian (Persero) UPC Ratahan must hold an internal control for the process of acceptance and return of collaterals. That is why the purpose of this study is to evaluate the application of internal control for the process of acceptance and return of collaterals at PT. Pegadaian (Persero) UPC Ratahan whether it is in accordance with the five control components of the COSO. The method that was used in this research is descriptive research method. The results shows that the internal control of PT. Pegadaian (Persero) UPC Ratahan was in a good criteria. Although there are still some shortcomings during the transaction process, when the transaction was completed, the collaterals is not immediately be stored and recorded but it only stacked in a drawer or desk, as well as the organization structure is not maximized for the division of duties, the manager also becames a warehouse clerk as well as estimator. It would be better if the organizational structure of PT. Pegadaian (Persero) UPC Ratahan are added with some employees and the recording and storage of the collaterals should be done immedaitely after the collaterals have been receive and assessed. Keywords: mortgage, internal control, collateral
THE ANALYSIS OF INTERNAL CONTROL SYSTEM OF CREDIT AT PT BANK SULUT TBK CENTRAL OFFICE MANADO Gagola, Jayanti; Ilat, Ventje; Afandi, Dhullo
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 375-499
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.109 KB) | DOI: 10.35794/emba.3.2.2015.8573

Abstract

Banks are very important in sustaining the strength and  fluency of the payment system and the effectiveness of monetary policy. Moreover, the bank is also the financial institutions most urgently needed in economic development. Credit in order to accelerate economic development largely channeled by banks. As a financial institution, the largest asset owned by banks are financial assets. Therefore, internal control is very important in suppressing/assessing the risks that would arise, as well as protecting the company’s assets to achieve organizational goals. The purpose of this study was to analyze the internal control systems of credit at PT. Bank Sulut Tbk Office Manado. The method used is descriptive qualitative analysis method, in which the research was carried out by comparing the existing internal control system in the Banks of the theory is based on five elements of internal control comprising: control environment, risk assessment, control procedures, information and communications and surveillance. The results shows that credit control system at PT Bank Sulut Tbk Office Manado has been good. Suggestions submitted that the management of PT Bank Sulut Office Manado should maintain the stability of credit based on the internal control mechanisms that have been implemented at this time. Keywords: internal control, credit, bank
THE INFLUENCE OF SERVICE MARKETING MIX TO SATISFACTION OF STUDENTS AT CHARITY HIGH SCHOOL TOMOHON Benua, Deilvia C.; Tewal, Bernhard; Sumarauw, Jacky
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 375-499
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.063 KB) | DOI: 10.35794/emba.v3i2.8581

Abstract

Nowadays, education has a significant meaning. Education supports and has a function of enhancing human quality. The business owners have seen this as an opportunity to build private schools. Having built these schools, they need to know the right strategy to meet its customers? satisfactions. The purpose of this study was to determine the influence of marketing mix such as product, price, promotion, place, people, physical evidence, and process for student satisfaction. The place of research is in Tomohon Caritas Catholic High School. The population is 284 students and the sample taken is as many as 100 samples. The analytical method used is the Multiple Regression, while validity and reliability tests are also used. This research can be categorized into quantitative descriptive research. The result shows that as for the t-test, the variables product, price, place people and physical evidence, individually as well as partially is significant influence toward students? satisfactions of Charity Catholic high school students in Tomohon. On the other hand, the variables promotion and the process, individually as well as partially, is not significantly influence toward students? satisfactions of Charity Catholic high school students in Tomohon. The management of Charity Catholic high school needs to improve and focus its marketing strategies on marketing mix strategy with respect to the education quality of the school, in detail such as teachers? attentions and learning process. Keywords: services marketing mix, student satisfaction
THE EVALUATION OF INTERNAL CONTROL OVER ACCOUNTS RECEIVABLE AT PT. SURAMANDO (PHARMACEUTICAL DISTRIBUTOR AND GENERAL SUPPLIER) IN MANADO Dolonseda, Glaidys Anggelina; Tinangon, Jantje J.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 375-499
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.833 KB) | DOI: 10.35794/emba.v3i2.8579

Abstract

Account receivable of the company in general is one of the great of the current assets. Internal control is one of the ways of anticipating the cheating and the possibility of uncollectible account receivable. PT. Suramando is one pharmaceutical wholesaler in North Sulawesi engaged in sales of pharmaceutical goods (pharmaceuticals) and medical devices, so it has a large trade receivable. This study aims to determine the effectiveness of internal control of accounts receivable at PT. Suramando. The method used is qualitative method through the descriptive analysis. The results of the research which refers to the COSO framework on elements of internal control, shows the application of internal control of the company's trade receivables is effective. It can be seen that the company has implemented internal control elements eligible and adequate accounts receivable, supported by policies and procedures. Suggestions in this study, is that there should be control of the separation of duties between the salesman and the parts collector, and internal audit inspection function should be further improved. Keywords: internal control, accounts receivable
THE ANALYSIS OF INTERNAL CONTROL SYSTEMS EFFECTIVENESS IN RECEIPT OF CASH AT PT. MANDALA MULTIFINANCE, TBK BRANCH SIAU Sabaru, Novianty Trisye; Elim, Inggriani
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 375-499
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.264 KB) | DOI: 10.35794/emba.3.2.2015.8572

Abstract

The development of the business world is rapidly increasing, are experienced by companies engaged in leasing services. PT. Mandala Multifinance, Tbk Branch Siau, engaged in financing services of two-wheeled vehicles. In the competition the current management is aware of the importance of the unity of the company to be able to survive in the competition. Management is required to maintain the property, prevent the occurrence of errors and embezzlement. The cycle cach is most receipts vulnerable to realize cash proceeds of fraud, hence the importance of internal control procedures for cash receipts in order to avoid the problems that will occur. This study is aimed to evaluate the effectiveness of the internal control system of cash receipts cycle at PT. Mandala Multifinance, Tbk Branch Siau. The method used is descriptive qualitative method. The results shows the internal control system of the cash receipts at PT. Mandala Multifinance, Tbk Branch adequate Siau characterized by the elements of internal control has been executed and is effective. Management should do some improvements such as the organizational structure that needs to be reviewed, to support the effectiveness   of the existing internal control.Keywords: internal control, fraud, cash receipts.

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1814 Vol 2, No 3 (2014): Jurnal EMBA, HAL 1564 - 1685 Vol 2, No 3 (2014): Jurnal EMBA, HAL 1443 - 1563 Vol 2, No 3 (2014): Jurnal EMBA, HAL 1330 - 1442 Vol 2, No 3 (2014): Jurnal EMBA, HAL 1214 - 1329 Vol 2, No 3 (2014): Jurnal EMBA, HAL 1089 - 1213 Vol 2, No 2 (2014): Jurnal EMBA, HAL 1594 - 1722 Vol 2, No 2 (2014): Jurnal EMBA, HAL 1472 - 1592 Vol 2, No 2 (2014): Jurnal EMBA, HAL 1339 - 1471 Vol 2, No 2 (2014): Jurnal EMBA, HAL 1212-1338 Vol 2, No 2 (2014): Jurnal EMBA, HAL 1090 - 1211 Vol 2, No 3 (2014): Jurnal EMBA, HAL 973 - 1089 Vol 2, No 2 (2014): Jurnal EMBA, HAL 966 - 1089 Vol 2, No 4 (2014): Jurnal EMBA, HAL 714- 831 Vol 2, No 4 (2014): Jurnal EMBA, HAL 613- 713 Vol 2, No 4 (2014): Jurnal EMBA, HAL 482- 612 Vol 2, No 4 (2014): Jurnal EMBA, HAL 364- 481 Vol 2, No 4 (2014): Jurnal EMBA, HAL 233- 363 Vol 2, No 4 (2014): Jurnal EMBA, HAL 117- 232 Vol 2, No 3 (2014): Jurnal EMBA, HAL 853 - 972 Vol 2, No 3 (2014): Jurnal EMBA, HAL 727 - 852 Vol 2, No 3 (2014): Jurnal EMBA, HAL 598 - 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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