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INDONESIA
JURNAL BERKALA ILMIAH EFISIENSI
Published by Universitas Sam Ratulangi
ISSN : 08536708     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Berkala Ilmiah Efisiensi diterbitkan oleh Jurusan Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado, sebagai media informasi, penelitian dan karya ilmiah dalam bidang Ilmu Ekonomi, Ekonomi Perencanaan, Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Publik, Ekonomi Perusahaan dan Ekonomi Keuangan, yang berasal dari para pengajar, alumni, mahasiswa dan masyarakat umum. Jurnal ini terbit minimal tiga kali dalam setahun yaitu pada bulan Pebruari, Juni, Oktober.
Arjuna Subject : -
Articles 1,057 Documents
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CUSTOMER DECISION MAKING IN SELECTING CINEMA USING ANALYTICAL HIERARCHY PROCESS (AHP) METHOD (CASE STUDY : MANTOS 21, MEGAMALL XXI, CINEMAXX) Lasut, Falincia Fira; Tumewu, Ferdinand
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 245 - 365 )
Publisher : Sam Ratulangi University

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ABSTRACT Cinema is not only a place for watching, but that also a place for consumers to accomplish their hobby. Customer decision making is the process of making purchase decisions based on cognitive and emotional influences such as impulse, family, friends, advertisers, role models, moods, and situations that influence a purchase. It is important because in understanding  customer decision making, we will understand how consumer make the purchase decision, how the process of decision making by customer from searching until selecting the product or service, and also we can know the factors that influence the decision making. This research used quantitative method. Quantitative research seeks to quantify the data. The method used in this research is Analytical Hierarchy Process (AHP). AHP is a method for ranking decision alternatives and selecting the best one given multiple criteria. It allows users to assess the relative weight of multiple criteria or multiple options against given criteria in an intuitive manner. Keywords : Customer Decision Making, AHP (Analytical Hierarchy Process)
PENERAPAN LAPORAN KEUANGAN SEGMENTAL SEBAGAI ALAT PENILAIAN PRESTASI MANAJER PADA PERUM BULOG DIVRE SULUT DAN GORONTALO Tatilu, Thefano Raldo Julian
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 245 - 365 )
Publisher : Sam Ratulangi University

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ABSTRACT The research objective is to investigate and analyze the application of Segment Performance Report that is used in assessing the performance division manager at Perum Bulog Divre Sulut and Gorontalo. The method used in this research is descriptive method, by comparing the actual income that has been set by management in accordance with the concept Perum Bulog Divre Sulut and Gorontalo Segment Performance Report. The results showed that the performance appraisal manager at Perum Bulog Divre Sulut and Gorontalo still conventional because it is still refers to the profit or loss generated by the division without seeing  the contribution generated by the division in accordance with the concept of Segment Performance Report. But basically the performance of division manager is good. According to conventional reports, obtained ROI is 7.41% meanwhile according to Segment Performance Report, the resulting ROI is 12.83%. Keywords: Segment Performance Report, Perfromance Assesment Manager
ANALYSIS THE EFFECT OF JOB DESIGN AND COMPENSATION TOWARD EMPLOYEE SATISFACTION OF PT. BNI TBK, MANADO Surina, Ni Wayan
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 245 - 365 )
Publisher : Sam Ratulangi University

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ABSTRACT The satisfaction of employees is the one important thing to maintain in the all of company in order to sustain their business activities.  The purpose of this research is to know the effect of job design and compensation toward employee satisfaction particularly at PT BNI Manado, partially and simultaneously. 50 employees of PT. BNI Tbk had surveyed as the respondent in order to get the empirical data of this research. The result show that Job Design influence to the Employee Satisfaction positively, significantly, and partially influence and that Compensation partially influence positively and significantly the Employee Satisfaction. It is shown also that above Independent Variable (Job Design) and Compensation simultaneously influence positively and significantly Employee Satisfaction key words. Keywords: Job Design, Compensation, Employee Satisfaction.
ANALYZING THE EFFECT OF CAPITAL STRUCTURE AND FIRM SIZE ON FIRM VALUE (CASE STUDY: COMPANY THAT LISTED IN LQ-45 INDEX PERIOD 2010-2014) Bestariningrum, Nenggar
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 245 - 365 )
Publisher : Sam Ratulangi University

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ABSTRACT This study aims to determine the effect of capital structure and firm size on firm value (case study: company that listed in LQ-45 index period 2010-2014). The quantitative method with multiple linear regression analysis techniques had used. 42 companies has a sample of this study. The result shows that capital structure and firm size simultaneously have positive and significant effect on firm value. While partially, capital structure have positive and significant effect on firm value and firm size have positive and significant effect on firm value. The determination of capital structure using the debt at a certain level as a funding source can increase the profitability and value of the company. While the size of the company shows that the company with the larger scale will be easier to obtain debt associated with the level of confidence of creditors to large corporations. Keyword: capital structure, firm size, firm value
ANALISIS SISTEM DAN PROSEDUR PENERIMAAN KAS PENDAPATAN ASLI DAERAH (PAD) PADA DPPKAD KABUPATEN MINAHASA UTARA Pangalila, Chartika Melisa
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 366 - 516 )
Publisher : Sam Ratulangi University

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ABSTRAK Otonomi daerah sebagai salah satu paradigm baru dalam sistem penyelenggaraan ketatanegaraan Indonesia telah memberi implikasi yang cukup kompleks bagi pelaksanaan pemerintah khususnya di daerah. Objek dalam penelitian ini adalah Dinas Pengelolaan, Pendapatan Keuangan dan Aset Daerah Kabupaten Minahasa Utara. Penelitian ini bertujuan untuk menganalisis sistem dan prosedur penerimaan kas Pendapatan Asli Daerah (PAD) di Kabupaten Minahasa Utara. Metode penelitian yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian menunjukan bahwa sistem dan prosedur penerimaan kas PAD pada Kabupaten Minahasa Utara sudah memadai dengan Peraturan Pemerintah No.24 tahun 2005 tentang Standar Akuntansi Pemerintahan namun masih terkendala dengan terbatasnya sumber daya manusia dalam menjalankan sebagian bidang dari DPPKAD Kabupaten Minahasa Utara. Pemerintah Minahasa Utara sebaiknya merekrut orang-orang yang mampu mengatasi permasalahan sumber daya manusia yang masih kurang di DPPKAD tersebut. Kata kunci: Penerimaan Kas, PAD, Standar Akuntansi Pemerintahan, DPPKAD
THE INFLUENCE OF BRAND EQUITY AND SERVICE QUALITY TO CUSTOMER LOYALTY OF GARUDA INDONESIA AIRLINES Maliangkay, Brian
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 366 - 516 )
Publisher : Sam Ratulangi University

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ABSTRACT The research object is Garuda Indonesia Airways. The variable in this research are brand equity and service quality, the indicator of brand equity are brand loyalty, brand personality, brand awareness, brand association, and perceived quality then the indicator of service quality are tangibles, reliability, responsiveness, assurance, and empathy. This research aims to analyze the influence of brand equity and service quality to customer loyalty of Garuda Indonesia partially and simultaneously. 50 loyal customers of Garuda Indonesia had surveyed as respondents. The result showed a positive significant influence of brand equity and service quality to customer loyalty partially and simultaneously. The recommendation for Garuda Indonesia is to keep their performance and have a stronger relation with their customer by Garuda Miles or GFF. Keywords: Brand Equity, Service Quality, Customer Loyalty
PENGARUH DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA MODAL DI KOTA MANADO Yawa, Herman; Runtu, Treesje
JURNAL BERKALA ILMIAH EFISIENSI Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 366 - 516 )
Publisher : Sam Ratulangi University

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ABSTRAK Otonomi Daerah mengharuskan Pemerintah Daerah untuk lebih mandiri, tak terkecuali mandiri dalam hal financial. Untuk itu, Pemerintah Daerah harus mendapatkan dukungan sumber-sumber keuangan yang berasal dari Dana Perimbangan, Pendapatan Asli Daerah (PAD), Pinjaman Daerah, dan lain-lain dari pendapatan yang sah, yang diharapkan dapat digunakan secara efektif dan efisien oleh Pemerintah Daerah. Tujuan Penelitian ini adalah untuk mengetahui seberapa besar pengaruh Dana Alokasi Umum dan Pendapatan Asli Daerah terhadap Belanja Modal di Kota Manado. Metode analisis data yang digunakan adalah metode analisis regresi linear berganda. Dimana variabel DAU berpengaruh positif terhadap Belanja Modal dan variable PAD berpengaruh positif terhadap Belanja Modal. Secara bersama-sama DAU dan PAD berpengaruh signifikan terhadap Belanja Modal di Kota Manado.   Kata Kunci : DAU, PAD, Belanja Modal
INFLUENCE ANALYSIS OF PSYCHOGRAPHIC FACTORS ON CONSUMER PURCHASING DECISION IN MCDONALD’S MANADO Lowongan, Esty Nindy
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 366 - 516 )
Publisher : Sam Ratulangi University

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ABSTRACT   The research aims to examine and analyze the influence of psychographic factors on consumer purchasing decision in McDonald’s Manado. Data is collected through distribution of questionnaires and implemented to 70 respondent in McDonald’s Manado. The data analysis in this research is using SPSS version 22. The sampling technique uses a nonprobability sampling method and the data testing technique is used within the research includes validity test by factor analysis, reliability test with cronbach. Classical assumption test and multiple linear regression analysis had used to verify and to prove the research hypothesis. The Analysis result demonstrates that lifestyle, personality, and demographic have positive influence on purchasing decision to consumer in McDonald’s Manado Keywords: Purchase Decision, lifestyle, Personality, and Demographic.
THE INFLUENCE OF WORK ENVIRONMENT, FINANCIAL REWARD, AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE (CASE STUDY: AT PT. BANK NEGARA INDONESIA BRANCH OFFICE MANADO) Wua, Injilia Wulan Gratia
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 366 - 516 )
Publisher : Sam Ratulangi University

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ABSTRACT   Human resource issues are still the main focus for the company to be able to survive in the era of globalization. Human resources have a major role in every activity of the company. Although the company has been supported by the infrastructure and natural resources, but without the quality support of human resources, the company activities will not be able to compete properly. The study aim to find out the influence of work environment, financial reward, and organizational culture on employee performance at PT.Bank Negara Indonesia (BNI), Manado. This research is causal type of research and used quantitative method. 60 employees PT. BNI Manado had surveyed as respondents. The result shows that work environment, financial reward, and organizational culture have significant positive influence on employee performance. This company should create a good working environment and good organizational culture as well as provide a bonus to the employees.   Keywords: employee performance, work environment, financial reward, organizational culture
ANALISIS KEPATUHAN WAJIB PAJAK BADAN BERDASARKAN REALISASI PENERIMAAN PAJAK PENGHASILAN BADAN (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA KOTA BITUNG) Dauhan, Monita Pantreysih
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 366 - 516 )
Publisher : Sam Ratulangi University

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ABSTRAK Kepatuhan wajib pajak merupakan faktor utama yang mempengaruhi realisasi penerimaan pajak. Untuk mengetahui tingkat kepatuhan Wajib Pajak dalam memenuhi kewajiban perpajakannya dapat dilihat dari pencapaian target penerimaan.  Tujuan dari penelitian ini adalah untuk mengetahui tingkat kepatuhan wajib pajak badan berdasarkan realisasi penerimaan pph badan pada Kantor Pelayanan Pajak Pratama Kota Bitung. Metode penelitian yang digunakan adalah deskriptif kuantitatif. Berdasarkan penelitian yang telah dilakukan peneliti mengambil kesimpulan bahwa tingkat kepatuhan pada tahun 2012 sangat patuh yaitu mencapai 138,69%, sedangkan pada tahun 2013 tingkat kepatuhannya mengalami penurunan sebesar 55,39% sehingga menjadi 83,30% itu dinyatakan cukup patuh, dan pada tahun 2014 tingkat kepatuhan mengalami peningkatan sebesar 42,64% sehingga menjadi 125,94%, itu dapat dilihat bahwa kesadaran dan kemauan wajib pajak badan sangat patuh dalam melaksanakan kewajiban pajaknya sehingga target penerimaannya terealisasi dengan baik.   Kata Kunci : Kepatuhan, Wajib Pajak Badan, Realisasi Penerimaan PPh Badan

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