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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 5,268 Documents
 103   104   105   106   107 
ANALISIS PERENCANAAN PAJAK MELALUI REVALUASI AKTIVA TETAP PADA PT. ANGKASA PURA I (PERSERO) BANDARA SAM RATULANGI Katuuk, Yolanda C
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 1, No 3 (2013): Jurnal EMBA, HAL 476 - 601
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.037 KB) | DOI: 10.35794/emba.1.3.2013.2083

Abstract

Pajak bagi perusahaan merupakan pengeluaran tanpa diperoleh imbalan secara langsung sehingga dalam pembayaran pajak perusahaan berupaya agar pengeluarannya dapat sekecil mungkin. Perencanaan pajak melalui revaluasi aktiva tetap dilakukan agar dapat diketahui secara pasti pajak yang akan dibayarkan sesuai dengan undang-undang dan nilai pasar wajar aktiva tetap yang dimiliki perusahaan untuk di lakukan revaluasi. Masalah dalam penelitian ini adalah bagaimana perencanaan pajak dilakukan perusahaan dengan merevaluasi aset tetap yang ada sehingga menghemat pengeluaran pajak. Jenis penelitian digunakan deskriptif kuantitatif dengan objek penelitian PT.Angkasa Pura I (Persero) . Jenis data menggunakan data sekunder berasal dari laporan keuangan perusahaan tahun 2011 dan 2012.Hasil analisis, sesuai Peraturan Perpajakan No.36 Tahun 2008 dan Keputusan Menteri Keuangan No. 486/KMK/2002, dengan revaluasi diperoleh nilai pasar wajar aktiva tetap yang baru. Rp.603.005.000.000 merupakan total nilai pasar wajar aktiva tetap yang direvaluasi, nilai pasar wajar aktiva tetap dapat diketahui dari selisih penilaian kembali aktiva tetap, yaitu Rp. 270.663.749.737,26 maka besarnya PPh Final yang dikenakan sebesar 10% atas selisih lebih penilaian kembali aktiva tetap Rp. 27.066.374.973,73, sehingga total pajak yang harus dibayar perusahaan karena merevaluasi aktiva tetap sebesar PPh Final Rp. 27.066.374.973,73 ditambah dengan PPh Badan Rp. 907.756.006,00. Total pajak yang harus dibayarkan oleh perusahaan sebesar Rp. 27.976.130.979,73 diperhitungkan sebagai pajak terhutang. Kata kunci: perencanaan pajak, revaluasi, aktiva tetap
ANALISIS SEGMENTATION, TARGETING DAN POSITIONING KARTU KREDIT (STUDI PADA PENGGUNA KARTU KREDIT BRI-TOUCH PT. BANK RAKYAT INDONESIA TBK (PERSERO) KANTOR WILAYAH MANADO) Wowiling, Yishak G.G.; Tumbuan, Altje L.; Wenas, Rudy S
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 3 (2017): JE VOL 5 NO 3 (2017) HAL 3180
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.764 KB) | DOI: 10.35794/emba.v5i3.17468

Abstract

 Abstrak: Memenangkan persaingan pasar, tidak hanya sebatas menyusun bauran pemasaran sebagai taktik, namun lebih dari itu juga penting untuk menyusun strategi segmenting, targeting market, dan positioning yang diinginkan oleh perusahaan. Penelitian ini dilakukan terhadap pengguna kartu kredit BRI-Touch di Manado dengan tujuan untuk menganalisis dan mengetahui segmentation, targeting dan positioning dari kartu kredit BRI-Touch. Penelitian ini merupakan penelitian survey. Jenis penelitian ini adalah explanatory research dengan pendekatan kuantitatif di mana ruang lingkupnya menyangkut tentang segmen, target, dan posisi produk. Pengambilan data dilakukan secara purposive sampling. Kuesioner yang dibagikan sebanyak 130. Alat analisis yang digunakan adalah cluster analysis dan crosstab analysis untuk segmentasi, sedangkan untuk positioning digunakan alat analisis multidimensional scaling (MDS). Dari hasil cluster analysis, terbentuk 3 cluster segmentasi berdasarkan demografi. Berdasarkan segmentasi demografi dan segmentasi perilaku yang didasarkan pada manfaat terbentuk juga 3 cluster. Hasil analisa multidimensional scaling menunjukkan gambaran posisi kartu kredit BRI-Touch yang dibandingkan dengan pesaingnya. Kata Kunci: Segmentasi Pasar, Target Pasar, Posisi Pasar
ANALYZING THE LIFESTYLE BEHAVIOUR ON MOVIE THEATER CONSUMERS AT UNIVERSITY STUDENTS IN MANADO Muin, Resti C; Pangemanan, Sifrid S.; Tielung, Maria V.J.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (725.344 KB) | DOI: 10.35794/emba.v7i3.24031

Abstract

Lifestyle behaviour also the activity of people that has been doing repeatedly by the people and it can be changing depend to the lifestyle and sometimes it may become people’s habit. It also can affect by the social activity or by the environment that affect the people. The aim of this study is to analyze how is lifestyle behaviour of movie theater consumer as college student and what are the factors that effect lifestyle behaviour and the objectives is to know how is the lifestyle behaviour on movie theater consumer and what factors that effect lifestyle behaviour. In order to achieve these objectives the researcher got information from 15 informants using qualitative study which is in-depth interview and uses purposive sampling and snowball sampling. The results showed that Lifestyle Behaviours on Movie Theater Consumer of University student is a Lifestyle that very common, very interesting, modern, and positive, this kind of lifestyle of watching movies in Cinema has come naturally, and the university students that part with this research are very happy with the existence of the movie theater or the Cinema, through the development tehnology in this era, it leads people especially university student to come to Cinema for watching movie, The recomendation For the Cinema, it is more better to keep improving the service and always provide a good movie that could educate all the univesrsity students. Keywords: lifestyle behaviour, movie theater consumers
ANALISIS SISTEM PENGENDALIAN INTERNAL PIUTANG PADA PT. TUNAS DWIPA MATRA CABANG MANADO Binanggal, Chansie Virji
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 3 (2016): JE Vol. 4 No. 3 Hal. 102-221
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.334 KB) | DOI: 10.35794/emba.4.3.2016.13661

Abstract

PT Tunas Dwipa Matra Cabang Manado adalah salah satu kantor cabang dari Honda di Provinsi Sulawesi Utara dan menjadi kantor cabang yang menjual motor dari Honda secara tunai maupun kredit di Kota Manado dan membuat para agen dari dealer ini banyak mendapatkan masyarakat yang memilih untuk membeli motor secara kredit, walaupun tidak bisa dipastikan mereka akan tetap membayar kredit setiap bulan. Tujuan penelitian ini untuk menganalisis sistem pengendalian internal piutang pada PT Tunas Dwipa Matra Cabang Manado. Jenis penelitian dalam studi ini adalah Penelitian deskriptif. Hasil penelitian menyimpulkan bahwa Pengendalian internal piutang pada PT Tunas Dwipa Matra Cabang Manado telah diterapkan dengan baik, berdasarkan Lingkungan Pengendalian, Penentuan Resiko, Aktivitas Pengendalian, Informasi Komunikasi dan Pengawasan Dan Pemantauan. Pimpinan dan para karyawan PT Tunas Dwipa Matra Cabang Manado seharusnya memperhatikan penerapan sistem pengendalian internal piutang dagang yang sudah berjalan dengan baik dan mencari terobosan baru dalam penerapan sistem pengendalian internal piutang dagang di dealer ini. Kata kunci: sistem pengendalian internal, piutang usaha.
THE EFFECTIVENESS OF INTERNET MARKETING STRATEGY OF EMERGING BUSINESS IN INCREASING BRAND AWARENESS (CASE STUDY OF BON-BON PISANG NUGGET MANADO) Tendean, Nessy Ingkan; Rumokoy, Farlane S.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 2 (2018): JE VOL 6 NO 2 (2018)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (959.521 KB) | DOI: 10.35794/emba.v6i2.19877

Abstract

Abstract: Internet users in the world increasing very rapidly and it bring so many advantages in so many aspect, especially in Business’s life, so nowadays there are a lot of business using Internet Marketing for to promote their business, and it called Internet Marketing strategy.This study aims to analyze the Effectiveness of Internet Marketing Strategy in increasing brand awareness case study of Bon-Bon Pisang Nugget Manado. This research are using qualitative research method that explore the theories from several journals, articles, books and previous research, the type of this research is descriptive research. Population in this research are all Elements that can be respondent about the Effectiveness of Internet Marketing Strategy of Emerging business in this case Bon-Bon Pisang Nugget in Increasing Brand Awareness which is all people who know or familiar about and ever bought Bon-Bon Pisang Nugget Manado. The data that gathered in this research are primary data and secondary data such as ; Interview and documentation. The result of this research is Internet Marketing strategies are effective because mostly people or customers are attracted because of the Internet Marketing tools and the suggestion is for every businesses who use Internet Marketing must operate the Internet Marketing tools well.Keywords: emerging business, internet marketing, brand awareness, brand’s reputation, brand’s recognition, brand’s priority, brand’s loyalty
THE INFLUENCE OF PRICE, SERVICE QUALITY, AND PHYSICAL ENVIRONMENT ON CUSTOMER SATISFACTION. CASE STUDY MARKOBAR CAFE MANDO Cristo, Mandang; Saerang, David P. E; Worang, Frederik
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi No 2 (2017): JE. VOL 5. NO.2 (2017). HAL. 613 - 733
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.92 KB) | DOI: 10.35794/emba.5.2.2017.15962

Abstract

Abstract: The Customer Satisfaction is the extent to which the responds of products or service meet the expectation of buyers. If the performance of the product or service is higher than the expectation of customer, the buyers will be satisfied. There are several factors that influence customer satisfaction such as price, service quality and physical environment. At the beginning of 2016 Markobar café become famous, and now Markobar Café already open some new brach in several cities in Indonesia and also in Manado.  This studied aimed to determine the effect of price, service quality and physical environment on customer satisfaction in Markobar Café Manado. The type of this research is Multiple Regression analysis and the data was collected from 60 respondents of Markobar Café’s Manado. This research showed that simultaneous price, service quality and physical environment significantly influence customer satisfaction. Partially service quality and physical environment significantly influence customer satisfaction and price variable is not significant influence on customer satisfaction. Service quality and physical environment has contributed greatly to the customer satisfaction so the manager should consider about that two factors.Keywords: price, service quality, physical environment, customer satisfaction.
A QUALITATIVE ANALYSIS OF CONSUMER BUYING INTEREST ON LOCAL COSMETIC PRODUCTS IN MANADO Wereh, Astri S.; Tumbuan, Willem J. F. A.; Saerang, Regina T.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 4 (2019): JE VOL 7 NO 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1132.029 KB) | DOI: 10.35794/emba.v7i4.26621

Abstract

Abstract:  The consumer's buying interest is a mental statement of consumers that reflects plan for purchasing a product with certain brands of knowledge about consumer buying intention for the product needs to be known by marketers for describe consumer behavior in the future.The aim of this study is to analyze the consumer buying interest on local cosmetic products in Manado. In order to achieve these objectives the researcher got information from 10 respondents who have been buying and using local cosmetic product and those who have an experience using local cosmetic products also using qualitative study which is in-depth interview and uses purposive sampling. The results showed that The buying interest of local cosmetic product is still high, all the informants that have been interviewed before gave a good opinion about the local cosmetics product, Based on interiew from all the informants also it can be conclude that the buying interest was still high even there are many foreingt cosmetics product that sell in the market, because the local cosmetics product most of the informant has already trust the local cosmetics product. The recommendation, for the consumer, it is good for the consumer to know about the consumer buying interest toward them and what factors that leads them to use local cosmetic product. Keywords: buying interest, local cosmetic product, qualitative analysis
THE EFFECT OF TRAINING AND DEVELOPMENT PROGRAM AND WORK CHARACTERISTICS ON EMPLOYEES PERFORMANCE IN MINISTRY OF RELIGION OFFICE IN SOUTH MINAHASA DISTRICT Torar, Pricilia Natalia
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 4 (2015): JE Vol.3 No.4 (2015) Hal. 621-728
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.984 KB) | DOI: 10.35794/emba.3.4.2015.11494

Abstract

Employees are the big asset of organization. Employee Performance has big effect to organizaional performance.The role of agencies that includes all activities undertaken are always aiming to achieve maximum results with available resources, requiring the role of human resources that exist in the institution concerned. Human resources have a very big role because human activities in these institutions so as to make the company has the ability to achieve its objectives. Agencies also need to provide guidance as well as serious attention and sincerely to humans, so there is a balance between the two and the workers will feel used his ability as a worker. Training and Job Characteristic have significant influence on employee performance. leader in Ministry of Religious Affair Office of Christian in South Minahasa Regency should pay attention to Training and Job Characteristic have significant influence on employee performance. Keywords: training, job characteristic, employee performance
RISK MANAGEMENT ANALYSIS IN SMALL AND MEDIUM ENTERPRISE OF WOODEN TRADITIONAL HOUSE INDUSTRY IN WOLOAN Wuntu, Gratia; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 361 - 476
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.815 KB) | DOI: 10.35794/emba.2.3.2014.5544

Abstract

Small and medium businesses are one of the informal sectors.In wooden traditional house industry, the sale is one risk will influence the profit gained to predict the risk that may occur it needs analysis of risk. The factor that cause these among others are human natural a technical factors.Why risk should be managed? The answer, that is because the risk of containing costs is not small. Direct losses from these events are the financial loss caused by the burning of assets (eg building, equipment, materials). The wooden traditional house  industry in Woloan obtains three principal factors that could impede the course of this business. This research uses descriptive analysis and risk analysis, calculated using poissonmethods,as a sample of the research 15 respondents.The result in wooden traditional house industry in Woloan found that those most at risk are difficult acquisition of raw materials (wood). The craftsman and the owner of wooden traditional house in Woloan, should manage the risk especially for difficult acquisition of wood, so in the sequel, the craftsman can produce a product on time for industry survival. Keywords: risk management, risk analysis, risk map, preventive strategy
PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT (TQM) TERHADAP KINERJA ORGANISASI DI PUSKESMAS PANIKI BAWAH KOTA MANADO Singkoh, Alfian Frejensi; Palandeng, Indrie Debbie; Karuntu, Merlyn M.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 4 (2018): JE VOL 6 NO 4 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.536 KB) | DOI: 10.35794/emba.v6i4.22245

Abstract

Abstrak: Pelayanan kesehatan adalah sebuah konsep yang digunakan dalam memberikan layanan kesehatan kepada masyarakat. Karena itu Puskesmas selalu dituntut untuk memberikan kinerja yang maksimal dalam pemberian layanan kesehatan, sehingga mutu layanan menjadi hal yang sangat penting untuk diperhatikan. Penelitian ini bertujuan untuk mengetahui pengaruh TQM yang terdiri dari Kerja Sama Tim, Pendidikan dan Pelatihan, Perbaikan sistem secara berkesinambungan, Obsesi terhadap kualitas, Fokus pada Pelanggan Terhadap Kinerja Organisasi di Puskesmas Paniki Bawah Kota Manado. Penelitian ini menggunakan metode kuantitatif. Hasil penelitian ini menunjukkan bahwa Kerja sama tim, Pendidikan dan Pelatihan, Perbaikan sistem secara berkesinambungan, Obsesi terhadap kualitas, dan Fokus pada pelanggan berpengaruh signifikan terhadap Kinerja organisasi di Puskesmas Paniki Bawah Kota Manado. Perbaikan sistem secara berkesinambungan, Obsesi terhadap kualitas, dan Fokus pada pelanggan berpengaruh secara signifikan terhadap Kinerja organisasi. Sedangkan Kerja sama tim, dan Pendidikan dan pelatihan, tidak berpengaruh terhadap Kinerja organisasi. Karena itu pihak Puskesmas diharapakan selalu memprioritaskan peningkatan kualitas dalam segala aspek. Kata Kunci: total quality management,  kinerja organisasi.

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123 Vol 3, No 3 (2015): Jurnal EMBA, HAL 1004 - 1125 Vol 3, No 2 (2015): Jurnal EMBA, HAL 1008 - 1123 Vol 3, No 1 (2015): Jurnal EMBA, HAL 1204- 1323 Vol 3, No 1 (2015): Jurnal EMBA, HAL 1072- 1203 Vol 3, No 3 (2015): Jurnal EMBA, HAL 878 - 1003 Vol 3, No 2 (2015): Jurnal EMBA, HAL 884- 1007 Vol 3 (2015): Jurnal EMBA, HAL 1126 - 1265 Vol 3, No 1 (2015): Jurnal EMBA, HAL 951- 1071 Vol 3, No 3 (2015): Jurnal EMBA, HAL 744 - 877 Vol 3, No 3 (2015): Jurnal EMBA, HAL 608 - 743 Vol 3, No 3 (2015): Jurnal EMBA, HAL 483 - 607 Vol 3, No 3 (2015): Jurnal EMBA, HAL 363 - 482 Vol 3, No 3 (2015): Jurnal EMBA, HAL 241 - 362 Vol 3, No 3 (2015): Jurnal EMBA, HAL 119 - 240 Vol 3, No 3 (2015): Jurnal EMBA, HAL 001 - 118 Vol 3, No 2 (2015): Jurnal EMBA, HAL 758- 883 Vol 3, No 2 (2015): Jurnal EMBA, HAL 629- 757 Vol 3, No 2 (2015): Jurnal EMBA, HAL 375-499 Vol 3, No 2 (2015): Jurnal EMBA, HAL 247- 374 Vol 3, No 2 (2015): Jurnal EMBA, HAL 124- 246 Vol 3, No 1 (2015): Jurnal EMBA, HAL 841- 950 Vol 3, No 1 (2015): Jurnal EMBA, HAL 717- 840 Vol 3, No 1 (2015): Jurnal EMBA, HAL 592- 716 Vol 3, No 1 (2015): Jurnal EMBA, HAL 474- 591 Vol 3, No 1 (2015): Jurnal EMBA, HAL 358- 473 Vol 3, No 1 (2015): Jurnal EMBA, HAL 231- 357 Vol 3, No 1 (2015): Jurnal EMBA, HAL 118- 230 Vol 3, No 1 (2015): Jurnal EMBA, HAL 001- 117 Vol 3 (2015): Jurnal EMBA, HAL 500- 628 Vol 2, No 3 (2014): Jurnal EMBA, HAL 1686 - 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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