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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

Author-ID : 339598

Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education

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ANALISIS PEMOTONGAN DAN PENGENAAN PPH PASAL 21 ATAS PENGHASILAN YANG MENJADI BEBAN APBN ATAU APBD ATAS GAJI DAN TUNJANGAN KINERJA DAERAH PEGAWAI PADA DIKPORA KABUPATEN MINAHASA Woruntu, Rizka Amerchia; Pangemanan, Sifrid S.; Kalalo, Meily Y. B.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 3 (2015): JE Vol.3 No.3 (2015) Hal. 1266-1395
Publisher : FEB Universitas Sam Ratulangi Manado

PPh Pasal 21 merupakan pajak yang terutang atas penghasilan yang menjadi kewajiban Wajib Pajak untuk membayarnya. Penghasilan yang dimaksud adalah berupa gaji, upah, honorarium, tunjangan, dan pembayaran lain dengan nama dan dalam bentuk apapun sehubungan dengan pekerjaan atau jabatan, atau sebagai imbalan atas jasa, dan kegiatan yang dilakukan oleh Wajib Pajak. Tujuan penelitian ini untuk mengetahui pelaksanaan penghitungan, pemotongan, penyetoran dan pelaporan Pajak Penghasilan Pasal 21 atas Gaji dan Tunjangan Kinerja Daerah (TKD) Pegawai pada Dinas Pendidikan Pemuda dan Olahraga Kabupaten Minahasa khususnya pegawai bidang sekolah dasar (SD) pada tiga sekolah yang ada di kecamatan Eris. Metode yang digunakan adalah metode analisis deskriptif kualitatif. Berdasarkan penelitian tentang PPh Pasal 21 dari 25 orang Guru PNS yang bekerja di Dinas Pendidikan Pemuda dan Olahraga Kabupaten Minahasa khususnya pada 3 sekolah yang ada di kecamatan Eris untuk TKD pegawai, telah sesuai dengan penerapan menurut Peraturan Pemerintah No. 80 Tahun 2010, karena tidak terdapat selisih dalam perhitungan. Dan untuk Gaji pegawai belum sesuai dengan penerapan menurut Peraturan Pemerintah No. 80 Tahun 2010, karena dalam perhitungan masih terdapat selisih. Sebaiknya petugas penghitung melakukan pengecekan ulang terhadap perhitungan atas PPh Pasal 21. Kata kunci: Pajak penghasilan, gaji, tunjangan, kinerja

THE STUDY OF ONLINE SHOPPING CONTINUANCE INTENTION OF SHOPEE CUSTOMERS IN MANADO Wowor, Wenseslaus; Pangemanan, Sifrid S.; Wangke, Shinta J. C.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 4 (2019): JE VOL 7 NO 4 (2019)
Publisher : Universitas Sam Ratulangi

Abstract: A rapidly growing human civilization is also followed by a rapid development of information technology. The current rapid technological development is caused by the presence of internet.This study aims to gain understanding of the customer online shopping continuance intention at Shopee platform in Manado. This research is a qualitative research and uses descriptive type of research where it will investigate the customer online shopping continuance intention at Shopee platform in Manado. This research concludes that the process of continuance intention of using Shopee platform in Manado is occurred through several steps, namely expectation of the platform, perception of the performance, user satisfaction, and continuance intention to use the platform again. Users of Shopee platforms in Manado felt that their expectation of software have been met, and after the usage of the platform, the users are satisfied with the usefulness and easiness of use of the platform, thus create loyalty and intention to use Shopee continuously. Recommendation shopee should strive to keep on updating and improving its platform consistently, in order to provide better experience and thus greater customer loyalty.Â Keywords: perceived usefulness, perceived ease of use, continuance intention

EVALUATING BRAND IMAGE AND CONSUMER PRODUCT KNOWLEDGE OF APPLE SMARTPHONE IN MANADO Sanggor, Eukaristia M; Pangemanan, Sifrid S.; Rumokoy, Farlane S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 6, No 1 (2018): JE VOL 6 NO 1 (2018)
Publisher : Universitas Sam Ratulangi

Abstract : Telecommunication device help people to communicate with other people at a distance. Telecommunication industry also make the high growth rate of this industry over the past few decades and the significant contribution of the industry to the economies of the nations. The aim for this study is to evaluating brand image and consumer product knowledge of Apple smartphone in Manado. This research has identified 2 variables of brand image and product knowledgeÂ Brand image is the perception of brand that created in memory of consumer due to brand involvement. Product knowledge as a perception consumers have towards certain products, including previous experience of using the product. The population of this research is all the customers that use Apple smartphone (iPhone) in Manado. The sample of this research using Non probability sampling with 100 people have experience using Apple smartphone in Manado. The result from this research Apple smartphone is needs a periodic assessment about the performance of brand image and product knowledge so the program that established always meets the customerâ€™s satisfaction in needs or expectation.Â Keywords : brand image, product knowledge, importance and performance analysis

THE EFFECT OF DESTINATION IMAGE AND TOURIST SATISFACTION ON INTENTION TO REVISIT IN LEMBEH HILL RESORT Pantouw, Pamela; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 001 - 115
Publisher : Universitas Sam Ratulangi

Tourism is a economic phenomenon which entails the movement of people to countries or places outside.One of the most interesting tourism places in Indonesia is North Sulawesi. This research will explain about the factors that will increase the customer intentions to revisit Lembeh Hill Resort which are destination image and tourist satisfaction. Lembeh Hill Resort is one of the beautiful resort Lembeh and also considered to be one of the most visited resort in Lembeh, North Sulawesi. This research purpose to find out how to increase customer intention by giving questionnaire. The analytical method used was multiple linear regression analysis, as sample of the research 100 respondent taken from people or tourist that ever come to North Sulawesi. The result of this research means that both destination image and tourist satisfaction has significant influence the intention to revisit in Lembeh Hill Resort in Bitung City. The head and all staffs in Lembeh Hill Resort must give more attention and be concerned about destination image in order to increase intention motivate tourist to revisit in Lembeh Hill Resort. Keywords: destination image, tourist satisfaction, intention to revisit.

ANALYZING THE WORK PROFESSIONALISM OF TEACHERS AT SMA NEGERI 1 AMURANG TIMUR Kindangen, Natalia Shareen; Pangemanan, Sifrid S.; Saerang, Regina T.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 1 (2020): JE VOL 8 NO 1 (2020)
Publisher : Universitas Sam Ratulangi

Human resource management is needed to improve the effectiveness of human resources in the field of schooling, is also a process of dealing with various problems in the field of teachers to be able to support learning activities in the classroom in order to achieve predetermined goals. The purpose is to find out the work professionalism of teachers at SMA Negeri 1 Amurang Timur. This study is a qualitative method used to examine the conditions of natural objects. Â The result of this research is the work professionalism of teachers at this school has been fulfilled, but there are some teachers who do not meet the standards of some indicators. There are some indicator which affects their performance at work. The conclusion is several informant it can be said to be professional because it has good potential in guiding and educating students, but there are still some informant who are good teachers but cannot be said to be professional because they have not met the standards that have been set. For high school principals SMA Negeri 1 Amurang Timur need to pay more attention to discipline at school and more attention to teachers in schools who are still less productive.Â Keywords: human resource management, teachers, professionalism

THE INFLUENCE OF PERCEIVED PRICE, BRAND RECOGNITION AND CONSUMER ATTITUDE ON PURCHASE INTENTION OF PRIVATE LABEL PRODUCT AT ALFAMIDI MANADO Vincensius, Resilooy Marcho; Pangemanan, Sifrid S.; Pandowo, Merinda .
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 3 (2017): JE VOL 5 NO 3 (2017) HAL 3985
Publisher : Universitas Sam Ratulangi

Abstract: The growth of the retail business provides various benefits to consumers to shop, but indirectly will result in consumers' perceptions in the shop. Marketing is defined as a process in society where the structure of demand for economic goods and services is anticipated or enlarged and satisfied through the conception, promotion, exchange and physical distribution of such goods and services. Therefore, a business needs to take seriously the management of goods or services offered to consumers. The purpose of this study is to determine whether there is influence of perceived prices, brand recognition and consumer attitudes toward the intention to buy private label products in Alfamidi Manado. The method used is multiple linear regressions with the number of samples in this study as many as 60 respondents as Alfamidi consumers, especially in retailers Alfamidi Citraland Winangun Manado. The results of this study indicate that the perceived price, brand recognition and consumer attitudes have affect on the purchase intention of private label products. The perceived price does not affect the purchase intention of private label products. Brand recognition has a positive and significant impact on purchase intention of private label products. Consumer attitudes have no effect on purchasing intention of private label product products.Keywords: marketing, purchase intention, perceived price, brand recognition, consumer attitude.

ANALYZING THE STRATEGY AFFECTING SURVIVAL OF PONDOK TETERUSAN RESTAURANT Kalumata, Gabriella F. M.; Pangemanan, Sifrid S.; Tumewu, Ferdinand J.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : Universitas Sam Ratulangi

Abstract: Business in modern era keeps evolving in order to meet the standard of customers thus creating certain types of criteria and even new barriers for new businesses in modern era. This forces the companies create strategies in order to survive the competition. This study aims to analyse the strategy of Pondok Teterusan restaurant to survive in the competition of grilled fish business. This study used qualitative method with purposive sampling. The sample of this study is owner and eight customers of Pondok Teterusan restaurant. The data collected by doing deep interview. The result shows that there is no special strategy implemented by the restaurant to survive within the industry. Customer review helps the restaurant to evaluate their performance, product differentiation makes the restaurant has variant menu and the restaurant has strategic location that affecting the survival of the restaurant. The restaurant can make the customer satisfaction or review board to collect the customer feedback. The owner also have to give more attention to the area of the restaurant to make the customer feel comfortable.Â Keywords: restaurant, strategy

PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 23 PADA PT. GOLDEN MITRA INTI PERKASA H, Hendra; Pangemanan, Sifrid S.; Tangkuman, Steven
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 1 (2014): Jurnal EMBA, HAL 01 - 122
Publisher : Universitas Sam Ratulangi

Perusahaan dagang di kota Manado banyak, tetapi untuk pembayaran Pajak Penghasilan (PPh) Pasal 23 masih minim. Undang Undang RI No.36 Tahun 2008 tentang Pajak Penghasilan, PPh Pasal 23 merupakan Pajak Penghasilan yang dipotong atas penghasilan yang diterima atau diperoleh Wajib Pajak yang berasal dari modal, penyerahan jasa, atau penyelenggaraan kegiatan selain yang telah dipotong PPh Pasal 21 dengan tarif 2% dan 15%. Penelitian dilakukan pada PT. Golden Mitra Inti Perkasa. Tujuan penelitian untuk mengevaluasi penerapan akuntansi PPh pasal 23 pada PT. Golden Mitra Inti Perkasa berdasarkan Standar Akuntansi Keuangan dan UU tentang Pajak Penghasilan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif komparatif. Transaksi yang berhubungan dengan PPh pasal 23 pada PT. Golden Mitra Inti Perkasa berupa penggunaan jasa Konsultan Pajak dan jasa Servis AC. Perhitungan, pemotongan dan pencatatan akuntansi PPh Pasal 23 untuk jasa Konsultan pajak sudah sesuai dengan peraturan perpajakan yang berlaku, sedangkan untuk jasa servis AC tidak sesuai dengan ketentuan peraturan perpajakan yang berlaku. Sebaiknya perusahaan melakukan perhitungan, pemotongan dan pencatatan akuntansi terhadap PPh pasal 23 jasa servis AC agar tidak mendapat Sanksi administrasi dari Direktur Jenderal Pajak. Kata kunci: evaluasi, akuntansi, PPh Pasal 23

INVESTIGATING THE POST-PURCHASE REGRET OF CONSUMERS IN MANADO Masinambow, Chriskendry H.; Pangemanan, Sifrid S.; Pandowo, Merinda H. C.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 4 (2019): JE VOL 7 NO 4 (2019)
Publisher : FEB Universitas Sam Ratulangi Manado

Abstract: The post-purchase regret of a consumer is one of the reactions that most influence almost all of the form of consumer behavior towards any kind of product they purchased, in this study, the main focus of type of product is the most daily usage product of the consumer. In term of marketing, which is one of the important part of the company, and which the product that produced from the producer or the seller themselves could be exposed to the consumer, the post-purchase regret is one of the factor that had been an important matter for the marketer to put in their agenda and composing better strategies or tactics of selling a product to the consumers and the customers. In this research, the study aim to find out and investigates how is the post-purchase regret of the consumer?s most used and bought product. The researcher used a purposive sampling as a sampling technique to conduct the research. And the result of this study shows how strong the comparison factor between the products of consumer?s usage as seemingly the most described factor among other indicators. Also it is important for marketer to find a better or unique ways in order to promote the product, or for producer to develop the trials and experiment of the product. The recommendations proposed from this study is better for a company to review the finished product in term of better quality and more sensible, affordable price before the product is sent out to the market. Keywords: post-purchase regret, consumers

PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA DAMPAKNYA TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA BITUNG Muda, Hazra; Pangemanan, Sifrid S.; Tirayoh, Victorina Z.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 4 (2015): JE Vol.3 No.4 (2015) Hal. 001-142
Publisher : Universitas Sam Ratulangi

Pajak merupakan salah satu sumber penerimaan yang memberi kontribusi besar terhadap negara. Rencana penerimaan pajak pertambahan nilai tahun 2015 sebesar 576 triliun atau 44,51% dari target penerimaan, sedangkan untuk KPP Pratama Bitung 203 milyar, dan untuk tunggakan pajaknya sejumlah 35,8 milyar. Untuk mencairkan tunggakan pajak, dilaksanakan tindakan penagihan, meliputi pemberitahuan surat teguran dan surat paksa. Penelitian ini bertujuan untuk mengetahui dampak penagihan pajak serta kontribusi pencairan tunggakan pajak dengan surat teguran dan surat paksa terhadap penerimaan pajak pertambahan nilai. Metode yang digunakan dalam penelitian ini adalah metode deskriptif, menggunakan analisis deskriptif rasio, berupa rasio kontribusi. Hasil penelitian dampak penagihan pajak adalah berkurangnya tagihan piutang pajak pertambahan nilai karena adanya pelunasan pajak yang akan berdampak juga pada tingkat kepatuhan dan penerimaan KPP Pratama Bitung seluruhnya. Kontribusi penagihan tunggakan pajaknya sangat kurang. Sebaiknya bagi KPP Pratama Bitung menambah jumlah juru sita pajak, sehingga pekerjaan lebih maksimal dan pelaksanaan tindakan penagihan pajakÂ bisa lebih meningkat.Kata kunci Â : penagihan pajak, surat teguran, surat paksa, penerimaan pajak.

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

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