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Novi Swandari Budiarso
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riset.ampjournal@gmail.com
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Riset Akuntansi dan Manajemen Pragmatis
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 30315980     EISSN : 30316316     DOI : https://doi.org/10.58784/ramp
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Riset Akuntansi dan Manajemen Pragmatis is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Riset Akuntansi dan Manajemen Pragmatis will publish the articles bi-annually. The article submitted to Riset Akuntansi dan Manajemen Pragmatis is written in Indonesian and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 42 Documents
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The influence of perceived value to customer loyalty with customer satisfaction as an intervening variable on ESSE Brand Users in Manado Umboh, Syallomika F. B. W.; Tulung, Joy E.; Wangke, Shinta J. C.
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.89

Abstract

In today's competitive business landscape, establishing and maintaining customer loyalty is crucial for the sustained success of brands. This study aims to shed light on how perceived value influences customer loyalty, and how customer satisfaction mediates this relationship. The study employs 100 respondents to gather comprehensive insights from ESSE Brand Users in Manado. The findings show that the perceived value is significant on customer satisfaction but not for customer loyalty while the customer satisfaction is significant on customer loyalty. By exploring the interplay between perceived value, customer satisfaction, and customer loyalty within the context of ESSE Brand Users in Manado, the study aims to provide valuable insights for marketing practitioners to enhance their strategies. Understanding how perceived value and customer satisfaction impact customer loyalty can help businesses tailor their offerings and customer service to build stronger brand loyalty among ESSE users in this specific market.
Harga minyak, perak, dan indeks pasar Indonesia dalam isu geopolitik global Tuisan, Kelvin Rafel; Jacobs, Jeilyn
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.93

Abstract

The circumstances of global geopolitical in 2022 are likely to affect economic conditions in the world, including capital market activities. This study aims to determine the impact of changes in world oil and silver prices on market index conditions in Indonesia from March 1 2022 to December 31, 2022. Throughout the observation period, the Indonesian market index had a small average return and was less risky so it had less than optimal performance. In contrast, silver tends to have optimum performance because it has relatively high average returns and risks. The findings of this study also imply that changes in oil and silver prices tend not to have a significant impact on market indices in Indonesia. Under other assumptions, this study finds opportunities for changes in world silver prices to trigger an increase in market returns in Indonesia.
Kinerja pasar ASEAN-5 selama isu krisis global Yulianti, Stevia Della; Mokoginta, Isti Julisti; Lapure, Magdalena Grace
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.98

Abstract

The issue of the global crisis in early 2023 will have quite an impact on world economic conditions, especially in countries that are members of ASEAN-5. The findings show that the Malaysian and Thai markets tend to have quite significant index declines throughout the observation period. This study also shows that the Malaysian and Thai markets are indicated to have low risk throughout early 2023. The findings of this study imply that markets in ASEAN-5 have a unidirectional relationship throughout the observation period in early 2023. However, the findings of this study also show that the Indonesian market only has a significant relationship with the Malaysian market compared to other ASEAN-5 markets. Throughout global issues in early 2023, increases or decreases in market indices in ASEAN-5 tend not to differ significantly.
Evaluasi sistem dan prosedur pengeluaran kas di Badan Pengembangan Sumber Daya Manusia Daerah (BPSDMD) Provinsi Sulawesi Utara Sambur , Michelle Yubilia Maria; Manossoh , Hendrik; Afandi , Dhullo
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.101

Abstract

Accounting systems and procedures of SKPD cover various processes ranging from recording, summarizing and financial reporting in the framework of APBD accountability. Cash is a current asset and in everyday monetary terms can be equated with cash on hand. The purpose of this study is to find out the systems and procedures for disbursing cash by implementing PERMENDAGRI Number 77 of 2020 at the Regional Human Resources Development Agency (BPSDMD) of North Sulawesi Province. The results of the study show that the internal control system for disbursing cash at the BPSDMD of North Sulawesi Province according to the Government Regulation Number 60 of 2008 is good, but there are still 3 points that are not appropriate, namely the control environment, control activities, information and communication. Procedures for disbursing cash at the BPSDMD of North Sulawesi Province are not fully implemented accordance to Permendagri No. 77 of 2020.
Analisis pengelolaan bantuan langsung tunai di Desa Sendangan dan Desa Talikuran Kecamatan Tompaso Tujuwale , Samuel Daniel; Warongan , Jessy D.L; Pangerapan, Sonny
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.102

Abstract

Direct Cash Assistance is a social assistance program provided by the government in the form of cash assistance or other assistance to people in need. The research objective in this study is to analyze the management of Direct Cash Assistance in Sendangan Village and Talikuran Village Based on Minister of Finance Regulation Number 201 of 2022. This research uses qualitative research with a descriptive approach. This research shows that the Government of Sendangan and Talikuran Village can be said to be in accordance with governance regulated in Minister of Finance Regulation Number 201 concerning Direct Cash Assistance, starting from the stages of allocation, distribution, administration, reporting, to accountability, is deemed to have followed the applicable provisions and can do everything well, but can still be improved further for transparency with society by empowering modern technology.
Efektivitas penerapan pembayaran online berbasis e-Samsat dalam penerimaan pajak kendaraan bermotor pada Badan Pendapatan Daerah Provinsi Sulawesi Utara Opit, Ananda Nikita; Budiarso, Novi Swandari; Tangkuman, Steven
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.103

Abstract

In the current era where everything can be done using technology, including paying vehicle tax, the E-Samsat online application is expected to increase Regional Original Income in North Sulawesi Province. Therefore, I want to know the effectiveness of implementing E-Samsat in the community environment in the Regional Revenue Agency of North Sulawesi Province. This type of research is descriptive qualitative. The results of the research show that there is an increase in the target and realization of Motor Vehicle Tax revenue in 2020-2022, but it decreases in 2023. Judging from the data on Motor Vehicle Tax revenue through the E-Samsat based online application in 2020-2022 there is also an increase, and the same Just as target and realization data will decline in 2023, revenue via E-Samsat will also experience a decline in the number of people paying vehicle tax. However, according to the effectiveness ratio criteria determined by the Ministry of Home Affairs through Minister of Home Affairs Decree No. 690,900,327 concerning Guidelines for Financial Performance Assessment, the total amount of target data and realization of Motor Vehicle Tax revenue is included in the effective category. One of the factors that has not achieved the target and realization of Motor Vehicle Tax revenue is the lack of equitable outreach to all regions. Therefore, the Government, through the Regional Revenue Agency of North Sulawesi Province, must provide more extensive outreach or outreach to the community directly.
Analisis pengendalian internal aktiva tetap sebagai tindak pencegahan penyimpangan pada PT Manado Teknik Mandiri Paput, Clauditha Maria Imaculata; Gerungai, Natalia Y. T.
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.104

Abstract

Internal control is a system designed to provide protection and security for various elements within the company so that with effective internal control, the risk of fraud can be prevented. With good internal control, companies can identify and address risks, including fraud risks, before they occur and reduce their impact. The purpose of this study is to find out how the implementation of internal control and to find out whether the internal control applied is effective in preventing irregularities, especially misuse of fixed assets at PT Manado Teknik Mandiri. The type of research used is descriptive qualitative. The results of research obtained at PT Manado Teknik Mandiri show that the implementation of internal control of fixed assets based on the COSO framework has not been fully implemented. And the internal controls carried out by the company have been effective in preventing irregularities. However, not all components have effectively contributed.
Penerapan akuntansi aset biologis berdasarkan PSAK No. 69 pada PT Astra Agro Lestari Tbk Marcella, Jenny; Saerang, David Paul Elia; Pinatik, Sherly
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.112

Abstract

In the agribusiness industry, biological assets emerge as the most crucial assets with significant value. Within this sector, PT Astra Agro Lestari Tbk stands out as a company engaged in various activities, including palm oil plantation. Palm oil serves as a biological asset managed by PT Astra Agro Lestari Tbk, encompassing recognition, measurement, and disclosure aspects. This research aims to examine the implementation of biological asset accounting in accordance with PSAK No. 69 at PT Astra Agro Lestari Tbk. Employing a qualitative research approach rooted in postpositivism philosophy, the study investigates natural phenomena or events. The finding reveal that PT Astra Agro Lestari Tbk adheres to the provisions outlined in PSAK No. 69 concerning the recognition, measurement, and disclosure of biological assets. The company exercises control over biological assets through activities such as planting, maintenance, and upkeep of oil palm trees over time. Biological assets are measured based on fair value  less costs to sell. Moreover, PT Astra Agro Lestari Tbk discloses gains and losses incurred during the reporting period in the profit and loss statement, while distinguishing between producing and non-producing plants.
Analisis sistem dan prosedur pemungutan pajak reklame sebagai upaya peningkatan Pendapatan Asli Daerah di Badan Pendapatan Daerah Kota Manado Karouw, Seren Friska; Sabijono, Harijanto; Walandouw, Stanley Kho
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.120

Abstract

Of the various types of taxes collected by the Manado City Government, advertisement tax is one type of tax that can develop its role in increasing local revenue. This research was conducted with the aim of finding out the system and procedure for collecting advertisement tax as an effort to increase PAD. The methode used is descriptive qualitative method. The research results show that the advertisement tax collection system uses an official assessment system based on Law Number 28 of 2009. The procedure for collecting advertisement tax has been carried out in accordance with Manado Mayor Regulation Number 57 of 2013 concerning Technical Guidelines for Implementation of Advertising Tax Collection. However, it can be seen from the payment procedure that there are still taxpayers who do not carry out their obligations in paying advertisement tax and do not register their advertisement tax objects. It is better for the Manado City Government, in this case the Manado City Regional Revenue Agency, to socialize again to taxpayers about the techniques of advertisement tax collection and prosecute those who break the rules.
Analisis kepatuhan wajib pajak kendaraan bermotor dan bea balik nama kendaraan bermotor dalam upaya meningkatkan penerimaan pajak daerah pada kantor UPTD-PPD Samsat Kabupaten Minahasa Tenggara Massie, Angela Meilan; Karamoy, Herman; Walandouw, Stanley Kho
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.121

Abstract

Taxpayer compliance is the obedience required for taxpayers in fulfilling their tax obligations. One of the tax obligations that must be carried out is paying motor vehicle taxes and transfer of motor vehicle tittle fee. However, there are problems that often occur so that the government is difficult to get more income from the PKB and BBNKB sectors, the purpose of this study is to analyze the compliance of motor vehicle tax and motor vehicle title transfer fees at the UPTD-PPD Samsat’s office in Southeast Minahasa Regency in 2018-2021, to find out and analyze the causes of community disobedience in paying motor vehicle tax and motor vehicle title transfer fees. The research method used is descriptive qualitative method. Based on the results of the study, it shows that the compliance in the UPTD-PPD Samsat office of Southeast Minahasa Regency is considered good. In the years 2018-2020, the realization has reached the target, but in 2021 the target was not achieved due to the presence of covid-19 which has hindered the economy of the community, and the target increase in 2021 is 40%, different from the years 2018-2020.

Page 2 of 5 | Total Record : 42

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