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Donald Michy Kasetty
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Kampus STIE PETRA BITUNG Jl. S.H. Sarundajang, Kel. Manembo-nembo Tengah, Kec. Matuari, Bitung, Sulawesi Utara 95545
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Tangkoko : Jurnal Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Petra
ISSN : -     EISSN : 30628873     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Tangkoko merupakan terbitan berkala sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan dibidang ekonomi. Diterbitkan oleh LLPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung. Jurnal ini diterbitkan 2 kali setahun. Setiap artikel direview oleh para pakar secara Single Blind Peer Review. Jurnal Tangkoko 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 25 Documents
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PENGARUH BRAND AWARENESS DAN PERCEIVED QUALITY TERHADAP KEPUTUSAN PEMBELIAN SEPATU FUTSAL PADA KOMUNITAS AERTEMBAGA FC Muhamad Faisal Candra Lumiu; Yusuf Hamisi; Dhian Kenanga
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 12 No. 1 (2026): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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Abstract

Members of the Aertembaga FC Community show different preferences when choosing futsal shoes, both local and international brands, despite their relatively similar playing styles. This situation creates problems because product choices are no longer solely based on technical requirements, but are also influenced by brand awareness and perceived quality. This study aims to analyze the influence of brand awareness and perceived quality on futsal shoe purchasing decisions among Aertembaga FC Community members. The study used an associative quantitative approach with a total sampling technique of 48 active community members. Data were collected through a questionnaire using a Likert scale. The results showed that brand awareness significantly influenced purchasing decisions (sig. <0.001) and perceived quality also significantly influenced (sig. = 0.002). Simultaneously, both variables significantly influenced purchasing decisions (sig. F test = 0.007). The coefficient of determination (R² = 73.1%) indicates that brand awareness and perceived quality explain 73.1% of the variation in futsal shoe purchasing decisions among the Aertembaga FC Community.  
ANALISIS POTENSI PAJAK SARANG BURUNG WALET DAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN (MBLB) PADA PENDAPATAN ASLI DAERAH (PAD)  DI KOTA BITUNG Dini Deviana Janet Suatan; Selly Mumu; Ratna Taliupan
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 12 No. 1 (2026): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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Abstract

This study aims to analyze the potential of Swiftlet Nest Tax and Non-Metallic Minerals and Rocks Tax (MBLB), measure the tax gap, and analyze the growth trend of tax revenues toward Regional Original Revenue (PAD) in Bitung City during 2021–2025. The research employed a descriptive quantitative method using secondary data obtained from the Regional Revenue Agency (BAPENDA) of Bitung City. The analytical techniques used were tax potential analysis, tax gap analysis, and trend analysis. The results indicate that the average potential of Swiftlet Nest Tax reached Rp74.424.000 with an average realization of Rp10.025,000 and an average tax gap of 86%. Meanwhile, the average potential of Non-Metallic Minerals and Rocks Tax (MBLB) reached Rp257,582,491 with an average realization of Rp85.784.400 and an average tax gap of 66.28%. Trend analysis showed that revenues from both taxes fluctuated during the study period. The study concludes that both taxes have significant potential to increase Regional Original Revenue (PAD), but their potential has not been fully optimized
PENGARUH SISTEM PENGGAJIAN DAN UPAH LEMBUR TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN PT. ANPING SEAFOOD INDONESIA Marshanda Twain Mukuan; Prisca Patricia Liem; Gebriany Pirade Wenur
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 12 No. 1 (2026): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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Abstract

This study aims to examine the effect of the Payroll System and Overtime Pay on Employee Performance at PT. Anping Seafood Indonesia. The research employed a quantitative approach with an associative research design. The sample consisted of 72 operational employees selected from a population of 103 employees. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that the Payroll System has a positive and significant effect on Employee Performance, while Overtime Pay does not have a significant partial effect on Employee Performance. However, simultaneously, the Payroll System and Overtime Pay significantly affect Employee Performance. The coefficient of determination (R²) of 74.7% indicates that variations in Employee Performance can be explained by these two variables, while the remaining 25.3% is influenced by other factors outside the research model. These findings suggest that the Payroll System is the most dominant factor affecting Employee Performance at PT. Anping Seafood Indonesia.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK MENGGUNAKAN JASA KONSULTAN PAJAK Grace Martha Thereisya Oba; Regina Beatrix Takakobi; Toar Romario Sigar
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 12 No. 1 (2026): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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Abstract

Taxes are a source of state revenue to support development financing and public services. However, taxpayer compliance in Ternate City still presents problems. This study aims to analyze the influence of tax knowledge, taxpayer motivation, and tax sanctions on taxpayer interest in using tax consultant services, both partially and simultaneously. This study uses a quantitative approach. Primary data were obtained through questionnaires. The research instrument was measured using a Likert scale. The research data were analyzed using SPSS 31.0. The results of the study indicate that tax knowledge and tax sanctions partially do not significantly influence taxpayer interest in using tax consultant services. Meanwhile, taxpayer motivation partially has a significant effect on taxpayer interest in using tax consultant services. The results of the simultaneous test show that tax knowledge, taxpayer motivation, and tax sanctions jointly influence taxpayer interest in using tax consultant services. These findings indicate that taxpayer decisions to utilize professional services are not only determined by an understanding of tax regulations and the risk of sanctions, but are also influenced by internal.
PENGARUH MANAJEMEN SUMBER DAYA MANUSIA DALAM PENGELOLAAN LIMBAH TERHADAP KESEHATAN DAN KESELAMATAN KERJA KARYAWAN DI PT TIRTA ANUGRAH TIBAWA  KABUPATEN GORONTALO Rivaldo Kanter; Basmi Said; Wanny Tumewu
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 12 No. 1 (2026): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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Abstract

This study aims to analyze the influence of human resource management in waste management on occupational health and safety (K3) of employees at PT Tirta Anugrah Tibawa, Gorontalo Regency. Studies specifically integrating the role of HRM as a linking variable between waste management and occupational health and safety remain limited, indicating a research gap that needs further investigation. This study used a quantitative method with a survey approach. The sample consisted of 42 employees using total sampling technique. Data were collected through questionnaires and analyzed using simple linear regression. The results showed that HRM in waste management has a positive and significant effect on employee occupational health and safety with a t-value of 12.252 and a significance of 0.000. The R² value of 0.790 indicates a contribution of 79%.

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