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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Journal of Asean Studies on Maritime Issues Jurnal Ipteks Akuntansi Bagi Masyarakat
Sifrid S. Pangemanan
Universitas Sam Ratulangi, Manado
Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education

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ANALISIS KINERJA NON KEUANGAN PT. PRUDENTIAL LIFE ASSURANCE CABANG MANADO Surjaanto, Deddy Sutrisno; Pangemanan, Sifrid S.; Sabijono, Harijanto
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 1594 - 1722
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.298 KB) | DOI: 10.35794/emba.2.2.2014.4994

Abstract

Asuransi merupakan lembaga keuangan non bank yang mempunyai peranan yang tidak jauh berbeda dari bank, asuransi jiwa bertujuan untuk mengganti kerugian keuangan dari individu, keluarga dan perusahaan yang timbul pada waktu sumber daya manusia sakit, cacat atau meninggal. Penilaian kinerja non keuangan perusahaan merupakan salah satu tolak ukur yang sangat penting untuk mengetahui sejauh mana pencapaian sebuah perusahaan serta loyalitas manager dengan karyawan dalam mencapai target sesuai standar yang telah ditentukan perusahaan. Karyawan sering kali mengabaikan standar yang telah ditetapkan perusahaan. Tujuan penelitian ini adalah untuk menilai kinerja manajer dengan karyawan berdasarkan standar pelayanan yang telah ditetapkan PT. Prudential Life Assurance Cabang Manado. PT. Prudential Life Assurance merupakan salah satu perusahaan asuransi kesehatan yang menjual polis asuransi serta investasi dalam bidang kesehatan. Metode analisis yang digunakan dalam penelitian ini adalah metode deskriptif komparatif dengan cara mengumpulkan data-data yang dibutuhkan, dianalisis, diinterprestasikan sehingga bisa menggambarkan suatu keadaan yang diamati kemudian dilakukan perbandingan dengan teori yang digunakan untuk menarik kesimpulan. Hasil penelitian kinerja non keuangan pada perusahaan sudah baik, tetapi perlu ditingkatkan kinerja karyawan agar dapat menyelesaikan klaim asuransi dengan tepat waktu berdasarkan standar pelayanan polis yang telah ditetapkan oleh PT. Prudential Life Assurance. Kata kunci: kinerja non keuangan, asuransi, standar pelayanan
THE EFFECT OF ADVERTISING, PERCEIVED QUALITY AND BRAND AWARENESS ON CONSUMER PURCHASE INTENTION (CASE STUDY: ADIDAS SPORT SHOES) Laluyan, Wanda Nadya; Pangemanan, Sifrid S.; Worang, Frederik G.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE VOL. 5 No. 2 (2017) HAL. 235 - 362
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (732.062 KB) | DOI: 10.35794/emba.5.2.2017.15553

Abstract

ABSTRACT: Sports as needs, which is read by the companies manufacturers who produce a sport shoes product. In Indonesia, the competition in footwear industry is getting tight and variety. It makes so much many shoes retail opened and developing. With that situation, the companies are trying to create a variety shoes and trying to adding new value on their product to keep their customer and getting new consumers and of course to make them still survive in the market. The aims of this study are to analyze the effect of Advertising, Perceived Quality and Brand Awareness on Consumer Purchase Intention of Adidas Sport Shoes. This research is causal type of research which uses primary data obtained through questionnaires and uses multiple regression analysis. The population observed is people in Manado who have used Adidas Sport Shoes with 100 respondents as the sample size.Keywords: Advertising, Perceived Quality, Brand Awareness, Consumer Purchase Intention
THE ANALYSIS OF SOFT SKILL FOR EMPLOYEE PERFORMANCE IN BANKING INDUSTRY Kumendong, Andreano .; Pangemanan, Sifrid S.; Pandowo, Merinda .
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 (541.866 KB) | DOI: 10.35794/emba.v6i4.21907

Abstract

 Abstract : Company and employee are two diffrent element that cannot be seperated. With low perforamance or dissatisffy employee can make decreasing profit for company. on the other hand, smart and good performance will make great company. with great company thier will be more advantage than other company.one strategies increase performance by employee is to know how to use skill in certain situation. They have have soft skill to be improve. The objective of this research is to analysis of applying soft skill for employee performance in bank industry. The research method base on qualitative approach and meansurement skill will be :.communication, problem solving, team working, an ability to improve learning and performance, motivation, judgement, leadership, and initiative. The result is based on this research is most of employee applying soft skill for their work environment. The recommendation is soft skill is very important and cannot be separated with work, so in order to be more competitive soft skill must always be upgrade Keyword : analysis of soft skill, performance, employee, banking industry 
ANALYZING THE INFLUENCE OF TRAINING AND DEVELOPMENT ON ORGANIZATIONAL PERFORMANCE AT PT. BANK TABUNGAN NEGARA (PERSERO) TBK MANADO Derek, Vivian Febriani; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 4 (2014): Jurnal EMBA, HAL 1- 116
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.251 KB) | DOI: 10.35794/emba.2.4.2014.6217

Abstract

Nowadays human resource is a crucial things, so that many company implement training and development for their employees to face the competition. The objectives of this research are to analyze the influence of Training and Development on Organizational Performance at PT. Bank Tabungan Negara (Persero) Tbk, Manado. This is a quantitative research that associative with multiple linear regression analysis technique. The population in this study is the employees at PT. Bank Tabungan Negara (Persero) Tbk, Manado and the respondents are 30 peoples. This study may imply that the contribution of Training Design, On the Job Training, and Delivery Style on Organizational Performance of 86% while the remaining 14% is affected by other variables not examined in this study. For PT. Bank Tabungan Negara (Persero) Tbk, Manado in the managerial role should care about the Influence of Training and Development on Organizational Performance so that through this research the company can get more information about the fact which happens and company may improve the human resource practice especially in training and development. Keywords: training and development, organizational performance
ANALISIS PERBANDINGAN PENDAPATAN USAHA KOPRA PUTIH DENGAN MENGGUNAKAN PENGOLAHAN OVEN DAN SOLAR DRYER DOME DI UMKM JR AGRO INDONESIA Lawani, Pamela; Pangemanan, Sifrid S.; Kalalo, Meily Y. B.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.37144.2021

Abstract

White copra is dried fruit flesh through a drying process using a dryer so that the quality of the copra is better, the water content is small and clean. White copra is processed using two processes, namely oven processing and solar dryer dome. This study aims to analyze the comparison of white copra business income by using oven processing and solar dryer dome at JR Agro Indonesia. The data analysis method used is high and low Points, income analysis and R/C ratio. The results showed that the total production cost of processing the oven was Rp. 184,561,202 while the total production cost of processing the solar dryer dome was Rp. 189.991,500. Total revenue from oven processing is Rp. 240,000,000 then total revenue from solar dryer dome processing is Rp. 240,000,000 and income received using oven processing is Rp. 55,438,798 while income received using solar dryer dome processing is Rp. 50,008,500. it can be concluded that there is a comparison of the income received between the processing of the oven and the solar dryer dome. The results of the analysis of the cost efficiency of processing white copra using oven processing are 1.30 while the processing of solar dryer dome is 1.26. This means that white copra business using oven processing and solar dryer dome is cost efficient and feasible to run because the results are more than 1.
Analisis Pengukuran Kinerja Keuangan Dengan Menggunakan Metode Economic Value Added (EVA) Dan Financial Value Added (FVA) Pada PT. Indocement Tunggal Prakarsa Tbk Periode 2018-2020 Sarapi, Natalia Melinda; Pangemanan, Sifrid S.; Gerungai, Natalia Y.T.
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengukuran kinerja keuangan dilakukan untuk melihat keberhasilan perusahaan dalam mengelola keuangan yang biasanya menggunakan alat analisis rasio keuangan. Namun metode analisis rasio keuangan memiliki keterbatasan yaitu mengabaikan biaya modal. Economic Value Added (EVA) merupakan salah satu cara yang digunakan untuk mengukur kinerja keuangan tanpa mengabaikan kepentingan pemilik perusahaan dengan memperhitungkan biaya modal. Financial Value Added (FVA) adalah alat pengukuran kinerja keuangan dengan selisih antara laba operasi setelah pajak dengan equivalent depreciation. Penelitian ini menggunakan metode deskriptif kualitatif. Hasil dari penelitian ini menunjukkan bahwa kinerja keuangan PT Indocement Tunggal Prakarsa Tbk periode 2018-2020 menggunakan EVA menghasilkan kinerja yang kurang baik karena belum mampu menghasilkan nilai tambah ekonomi (EVA<0), begitu pun dengan FVA menghasikan kinerja yang kurang baik karena belum mampu menghasilkan nilai tambah finansial (FVA<0).
Co-Authors Abram Ventura Wardana Putra, Abram Ventura Wardana Ahmad Maulana Ngurawan, Ahmad Maulana Angela, Beybs . Anggela Heyfi Meirene Angkouw, Karina Roseline Angraeni, Elvinda Febry Apita, Grisela Vivi Areros, Kartika L. Arindah Walangitan, Arindah Arsyad, Annisa M.T Aurelia Indah Molle Baguna, Nabella L Benu, Nada Astria Carmel Benu A.C. Benu Berhimpon, Gabriella . Bittie, Windy . Briando N.V. Walangitan Budiang, Feibe Teresa Chrisdy Rumerung Christian Poluan Christo Minardo Runtuwene Damongilala, Novia N. Dave Danie Lie, Dave Danie David P.E Saerang David P.E. Saerang David Paul Elia Saerang Deddy Sutrisno Surjaanto Derek Patriksen Osvaldo, Derek Patriksen Dhullo Afandi Dhullo Affandi Dio Rio Roring Dulloh Afandi Eirene Natalia Makal Eman, Trivena Deyvi Esterlita, Geruh D. N. Esther Yosilia Ernawati Longdong, Esther Yosilia Ernawati Evran Lexy Tambuwun Farlane Rumokoy Farlane S. Rumokoy Ferdinand J. Tumewu Ferdinand Tumewu Fitty Valdi Arie, Fitty Valdi Frederik G. Worang, Frederik G. Friska Baramuli, Friska Friskia Oroh, Friskia George, Stevany Carla Sophia Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Gerungai, Natalia Y.T. Gerungan, Dei Gustiani Goni, Priskila Hana Debora Gosal, Melisa Maria Gratia Wuntu Harijanto Sabijono Hazra Muda, Hazra Heince R. N. Wokas Heince Wokas Hendra H Hendrik Gamaliel Hengkeng, Gleidys Audina I Gede Suwetja Indah Heidy Poluakan Inggriani Elim Jessy D.L Warongan, Jessy D.L Jilly Gabriella Eman Johan R. Tumiwa, Johan R. Johan Tumiwa Jones, Tifani Joy Elly Tulung Judisty Kaumbang, Judisty Kading, Meylani Selvi Kaharuddin, Indira Wardhani Kakasih, Gita Gabriella Kalangi, Kevin . Kalendesang, Angelita Chyntia Kaloh, Yunita Agmenia Kalumata, Gabriella F. M. Kananlua, Abigael L. Kaunang, Karenina I. Kawenas, Calvien Kawengian, Kezia D. Kawet, Octodavid Keita Ch. M. Kalangi Kezia, Panambunan Eunike Monicca Kindangen, Indah Rani Jessica Kindangen, Natalia Shareen Kotangon, Armando Andika Kumaat, Mentari G. Kumendong, Andreano . Lahia, Bonifasius J. Lahida, Naya W. Lalelung, Marcela E. Laluyan, Wanda Nadya Lantang, Andhy Philip Lasut, Nanhito Clary Latjandu, Lady D. Lawani, Pamela Lendo, Octaviany Pricillia Lidia Mawikere Linda Lambey, Linda Lisa Christy Longgorung Loupatty, Sindie Margaretha Lumempouw, F. Geraldy Lumentut, Lusiana Lumentut, Pricilia Inry Lumintang, Yecika Glady Lumowa, Pingkan W.R. Luntungan, Clarissa A. R. Macawalang, Andre H.S Malonda, Alvincent . Mamahit, Bonaventura L. A. Mamangkay, Greyshella Sesdi Mambu, Christie Natalia Manalu, Marchell F. Mandagi, Reynaldi R. Mandey, Stevani Risel Manumpil, Ni Made V.A Maria Tielung Mariska Rondonuwu Marthin, Titien Marulitua C. Siahaan Masinambow, Chriskendry H. Matheos, Anggun N. Mawuntu, Keren A. Meily Y. B. Kalalo, Meily Y. B. Melisa Ngangi, Melisa Mengko, Lidya P. Merinda Pandowo Michelle Anastasya Porawouw Michelle Inri Fifalia Nangka Moniaga, Yosafat Timotius Moningka, Valerin Ariella Muhamad Riski Nindar Muin, Resti C Muljono, Wulan . Nani, Siti Sakina Nefry, Pajow A. Nelby T. Pasambuna Ni Wayan Surina, Ni Wayan Nirmala Buata Novi S. Budiarso, Novi S. Novita Regina Kumambong, Novita Regina Nur, Santi Ali M. Nurcahyo, Arkhan Billy Otinur, Faujan Palilingan, Kartini A.T. Palilingan, Lingkan N. Pamela Pantouw Pangerapan, Sonny . Pangkey, Giacita C. M. Pangkong, Blessy Monica Paoki, Esther Patricia Paramitha Sandy Mokodompit Parrangan, Gabby Angelina Paulus, Yavet Peggy Adeline Mekel Pelu, Fahcmy Idris Pesik, Rebecca Pinatik, Sherly . Polii, Florida P. K. Pondaag, Cloudian E. Pongoh, Virginia Ponto, Regina G. G. Porawouw, Regita . Prang, Seruni J. Putera, Tumonggor Christiando Randy Wattilete Raven Pardomuan Siagian, Raven Pardomuan Reynaldo Lomboan Reynold Briando Turangan, Reynold Briando Richard Laurenz Mumu, Richard Laurenz Riefad, Muh. Riefky Rima Ayu Lestari Riska Valentine Ulaan, Riska Valentine Rizka Amerchia Woruntu, Rizka Amerchia Robert Lambey Rondonuwu, Billy Imanuel Rondonuwu, Maxmilian Kevin Rondonuwu, Sintje S. Roringpandey, Prisky Mercedes Rudy J. Pusung Rudy J. Pusung Pusung Rugian, Veyne Rumokoy, Farlane S Runtu, Marseila Esterlita Saerang, Regina T. Samban, Yonatan W. A. Sanggor, Eukaristia M Sangian, Yosua G. Sarapi, Natalia Melinda Sendow, Fiorentina F. Shinta Ismail Shintia Malombeke Sihadi, Intan Purwatianingsih Sinon Dotulong Sinsu, Eirene E. Siwy, Gracia Sondakh, Harini . Sonny Pangerapan, Sonny Stella C. Daun Stevanus M. Lariwu Steven J. Tangkuman Steven Tangkuman Sumarauw, Siska I. Sundah, Prisilia Ester Supit, Christoffel C.T Sutria Langling Manorek, Sutria Langling Syermi S.E. Mintalangi Takahindangen, Eka A. Tamatompol, Elisa . Tamboto, Filia C. Tamuntuan, Santa . Tangel, Anastasia G.S Taroreh, Bryan F. W. Theodorus Vincent Rau Thessalonica, Kereh Clarissa Timmy Supit Treesje Runtu Tuela, Novaldy Tuilan, Brenda Melania Tumbuan, Willem J. F. Alfa Tumewu, Ferdinand . Tumiwa, Johan . Tumober, Jennifer Roselyn Ventje Ilat Vergina Sheren Bawoleh, Vergina Sheren Vicaristy Amanda Tumengkol Victorina Z. Tirayoh Vidya E.C. Nggiu Vincensius, Resilooy Marcho Vivian Febriani Derek Waha, Gebby Gabriella Wahani, Rezha Geovani Wajong, Frity C. Wakary, Gizela. C. Walewangko, Christ D. Wangke, Shinta J. C. Warokka, Gloria F. Warongan, Jessy Waronggan, Jessy D.L Watung, Irene I. Willem J.F AlfaTumbuan, Willem J.F Willem J.F.A Tumbuan Wilmar, Christian Denisius Winda Angraini Jalaham Wongkar, Velasco Wowor, Wenseslaus Wuisang, Virginia Michelle Wuwungan, Ivana . Yeriko A. N. Tampi, Yeriko A. N. Yuliati Yosephani Makaombohe Yunita Melani Sanger, Yunita Melani