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INDONESIA
JURNAL BERKALA ILMIAH EFISIENSI
ISSN : 08536708     EISSN : -     DOI : -
Core Subject : Economy,
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
THE INFLUENCE OF TRANSFORMATIONAL AND TRANSACTIONAL LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE (CASE STUDY: DINAS KESEHATAN MANADO) Mottoh, Stevani
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   Employee performance is an important thing in a company or organization. It plays a vital role because performance of the company or organization depends on their employee performance. There are many factors that influence the performance such as leadership style. The objective of this research is to know the influence of transformational and transactional leadership style on employee performance. This research use casual type of research where it will investigate the influence of transformational leadership and transactional leadership style on employee performance. 30 employees of Dinas Kesehatan Manado (DINKES) were surveyed as respondents. This study reveals that Transactional leadership style has not significant effect partially on employee performance and Transformational leadership style has significant effect partially on employee performance in DINKES Manado. Therefore, to increase employee performance in DINKES Manado these two factors should be considered intensively. Keywords : Employee Performance, Transformational leadership, Transactional leadership
ANALISIS KEPATUHAN WAJIB PAJAK (PENGUSAHA KENA PAJAK) BERDASARKAN REALISASI PENERIMAAN PAJAK PERTAMBAHAN NILAI (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA KOTA BITUNG) Liem, Susan Natalia
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 366 - 516 )
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ABSTRAK Kesadaran Wajib Pajak (PKP) dalam memenuhi kewajibannya adalah hal penting dalam penarikan pajak. Kepatuhan wajib pajak dapat dilihat dari target penerimaan PPN yang telah direalisasi. Penelitian ini dilakukan di Kantor Pelayanan Pajak Pratama Kota Bitung, dimana dalam penelitian ini penulis meneliti Analisis Kepatuhan Wajib Pajak (PKP) Berdasarkan Realisasi Penerimaan Pajak Pertambahan Nilai. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar persentase tingkat kepatuhan Wajib Pajak (Pengusaha Kena Pajak) berdasarkan Realisasi Penerimaan Pajak Pertambahan Nilai (PPN). Metode analisis yang digunakan yaitu metode deskriptif dimana dari data yang diperoleh dari KPP Pratama  Bitung diolah dengan melihat presentase kepatuhan WP. Penulis dapat menyimpulkan bahwa tingkat kepatuhan tahun 2012 cukup patuh yaitu 86,10%, padatahun 2013 dan 2014 juga cukup patuh dengan tingkat kepatuhan 80,11% dan 90,46%, jadi dapat dikatakan bahwa WP (PKP) cukup patuh terhadap kewajibannya membayar pajak.   Kata Kunci :Kepatuhan, Wajib Pajak (PKP), Realisasi Penerimaan PPN
THE IMPACT OF PUSH, PULL, AND MOORING TO CUSTOMER SWITCHING BEHAVIOR (CASE STUDY ON CUSTOMER INDOVISION IN MANADO) Papalapu, Bill Jezy Nico
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 Adevelopment of broadcasting business occurs very rapidly entire parts of the world. The purpose of this study is to find out the impact of push, pull, and mooring to customer switching behavior on customer of indovision in Manado. This research is causal type of research and used quantitative method. The population in this research were people living in Manado who use subscription television, especially those using Indovision and other operators in the house as well as the switch from another operator to operator Indovision. This research has used sampling technique and the sample of this research is 100 respondents. The result of this study shows that Push Pull, and Mooring have significant influence on Customer switching behavior. Indovision company must consider about the importance of satisfaction, attractive alternative and switching cost for more attention and enhanced as display quality, service and price. Keywords : Push, Pull, Mooring, Customer Switching Behavior.
THE IMPACT OF LANOSA PRGORAM IMPLEMENTATION ON EMPLOYEE PERFORMANCE OF FRONTLINER EMPLOYEE IN PT. BANK NEGARA INDONESIA (PERSERO) TBK. KCU MANADO Raturandang, Brenda
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 Nowadays in globalization era, many foreign companies are willing to build their business in Indonesia. This is an opportunity for people in Indonesia to proof their performance to work. The main problem is about the Human Resource, because Human Resource Management is very important to control the company’s employee. The purpose of this study is to find out the impact of Lanosa (layanan nomor satu) program implementation on employee performance of frontliner employee in PT. Bank Negara Indonesia (Persero) Tbk. KCU Manado. 19 of the frontliner employee in PT. BNI (persero) Tbk. KCU Manado were surveyed as respondents. The result shows that skill has significant positive effect on employee performance, while attitude and appearance have positive influence but no significant effect on employee performance. The recommendation for this study are keep it up with their attitude , skill,  appearance on employee performance  and  give their extra skill performance  to customer to achieve the goals of Lanosa program. Keywords: attitude, skill, appearance and employee performance
THE INFLUENCE OF BRAND AWARENESS AND PERCEIVED RISK TOWARD CONSUMER PURCHASE INTENTION ON ONLINE STORE (CASE STUDY OF THE CUSTOMER AT FEB UNSRAT MANADO) Petahiang, Ivana Livia
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 366 - 516 )
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ABSTRACT The use of internet for online shopping has become phenomena in recent years. OLX is operates as a mediator marketplace for selling product easy and quickly. In this way, brand awareness and perceived risk are the important factors to purchase or buy a product. The study purpose is to find out the influence of brand awareness and perceived risk toward consumer purchase intention on online store (case study of the customer at FEB UNSRAT Manado) simultaneously and partially. 45 students of FEB UNSRAT were surveyed as respondents. The result indicated the significant influence of brand awareness and perceived risk toward consumer purchase intention simultaneously. The recommendation is to Internet-based companies such as olx online store need to pay attention and focus the company's marketing strategy effectively and efficiently. The company should focus on brand awareness and perceived risk to increase purchase intention on the company website. Keyword: Brand Awareness, Perceived Risk, Consumer Purchase Intention
EVALUASI PENERAPAN ‘SAK ETAP’ PADA PT. BANK PERKREDITAN RAKYAT CIPTA CEMERLANG INDONESIA Sumendap, Priscilia Christina
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 366 - 516 )
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ABSTRAK Akuntansi bertujuan untuk menghasilkan laporan keuangan yang memberikan pertanggungjawaban kepada pihak internal maupun eksternal atas suatu kegiatan bisnis. Laporan keuangan berisi informasi yang menyangkut posisi keuangan dan bertujuan untuk membantu entitas dalam pengambilan keputusan. Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) hadir untuk membantu kebutuhan BPR yang tidak memiliki akuntanbilitas publik signifikan dan menerbitkan laporan keuangan untuk tujuan umum bagi pengguna eksternal. Penelitian ini bertujuan untuk mengevaluasi penerapan SAK ETAP pada PT. Bank Perkreditan Rakyat (BPR) Cipta Cemerlang Indonesia. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif komparatif. Hasil penelitian ini menunjukkan bahwa perusahaan telah menerapkan laporan keuangan keuangan sesuai dengan standar yang berlaku, namun masih terjadi inkonsistensi dan belum mematuhi SAK ETAP secara sepenuhnya dalam penyajian laporan keuangan. Penelitian ini menyarankan agar BPR lebih teliti agar tidak terjadi inkonsistensi penyajian laporan keuangan.   Kata Kunci: Laporan Keuangan, SAK ETAP, BPR
INFLUENCE OF LEADERSHIP STYLE, MOTIVATION, AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE IN PT.DAYANA CIPTA Turang, Richard Christian
JURNAL BERKALA ILMIAH EFISIENSI Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi (page 366 - 516 )
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ABSTRACT In every organization or company, human resource or in this case employee is the main strength. Company’s goals can be achieved depends on how well the employee performance in it. The purpose of this research is to examine and analyze the influence of leadership style, motivation, and work discipline on employee performance in PT. Dayana Cipta, simultaneously and partially. 86 employees of PT. Dayana Cipta were surveyed as respondents. The sampling technique used is a non probability sampling method and the data testing technique is used within the research includes validity test by factor analysis, reliability test with cronbach. The data analysis in this research is multiple regression analysis using SPSS version 22. The Analysis result shows that leadership style, motivation, and work discipline have a positive influence on employee performance simultaneously. Leadership style influence employee performance partially. Motivation influence employee performance partially. And work discipline influence on employee performance. Keywords: Leadership Style, Motivation, Work Discipline, Employee Performance.
ANALYZING THE EFFECT OF ORGANIZATIONAL STRESS AND WORK-FAMILY CONFLICT ON EMPLOYEES INTENTION TO LEAVE (CASE STUDY OF PT. PDAM DUA SUDARA BITUNG) Runtuwene, Yoan
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 5 (2015): Jurnal Berkala Ilmiah EFISIENSI (page 01 - 108 )
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ABSTRACT In this globalization era, human resources play an important role in an organization. Organization needs to pay more attention to their employees’ activities in order to attain the maximum productivity. Productivity is very important but company should also consider about why employee wants to leave the organization. This study aims to understand the effect of organizational stress and work-family conflict toward employees’ intention to leave. This study was conducted at PT. PDAM Dua Sudara Bitung. 60 employee of this company were surveyed as respondents. The result of this study shows that both organizational stress and work-family conflict have positive significant effect on employees’ intention to leave. The recommendations for the company are giving support to employees, giving additional rewards and build a good communication. Organizations also need to find as much as possible factors that will help to reduce the stress and conflict so there can be prevention for future related problem. Keywords: Organizational Stress, Work-family Conflict, Employees’ Intention to Leave
THE IMPORTANT-PERFORMANCE ANALYSIS OF COMPENSATION PROGRAMS AT PT. BANK SULUT TONDANO Turambi, Valeria
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 5 (2015): Jurnal Berkala Ilmiah EFISIENSI (page 01 - 108 )
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ABSTRACT One of the important factors of the succession of a company is the employee, and compensation plays an important role on the performance of the employee. The objective of this research is to analyze the importance and the performance of compensation programs in PT. Bank Sulut. 22 employees in PT. Bank Sulut Tondano were surveyed as respondents. The type of this research is descriptive and used important-performance analysis (IPA) as the analytical tool. The result shows the importance of all of the compensation programs in PT. Bank Sulut are highly rated, but the performance of Salary and Employee Welfare are perceived to be low. The performance of Annual Leave and Uniforms has excessive the importance of these programs so the excessive performance have to be reduced by the amount and allocated to programs that has a lack of performance. Bedside the four programs mentioned above, the performance of other programs should be maintained. Keywords: compensation, importance-performance analysis, PT. Bank Sulut
A STUDY OF ENTREPRENEURIAL MARKETING OF SMALL AND MEDIUM ENTERPRISE (SMES) IN “KIOS ANYAMAN BAMBU LENGKOAN” DESA KINILOW-TOMOHON Runtulalo, Fransisca Nikita
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 5 (2015): Jurnal Berkala Ilmiah EFISIENSI (page 01 - 108 )
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ABSTRACT Small and Medium Enterprise (SMEs) play an important role to development of national economy. The study aims to identif the entrepreneurial marketing problems faced and formulating the success factors by this SMEs. This research is conducted in “Kios Anyaman Bambu Lengkoan” Desa Kinilow-Tomohon. Qualitative methodology by in-depth interview, and Descriptive-Exploratory study are used to conducted this research. “Social situation” as the population. The business owner is a informant for this research. The results is “Kios Anyaman Bambu Lengkoan” still faces regarding on Attention from Government, Capital access and Paying of wages, and Less of promotion. Than, SMEs success factors which come from Government support, Capital access, Appropriates marketing strategies, Innovative productivity, Business’ vision and mission, Entrepreneur’s future plans, and Customer satisfaction. To deals those SMEs problems faces is only comes as a result of initiatives by the business owner itself and Government. Keywords: SMEs-handicraft-entrepreneurial marketing-success factors

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