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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI ACCOUNTABILITY
David P. E Saerang, David P. E
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Economics, Econometrics & Finance

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN PERAN KUASA PENGGUNA ANGGARAN TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN KEPULAUAN TALAUD Kasili, Sinthia Anelia; Saerang, David P. E
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2353.2.1.2013.164-175

Abstract

This research aims to discover the effects of Participation in Budget Preparation and the Role of Authority of the Budget User on the Regional Government Performance. The research was conducted in the Talaud Regency, one of the Autonomy Regions in North Sulawesi. The samples were taken using purposive sampling. The research sample was the Authorized Officials of Budget Users in Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Kepulauan Talaud which were as many as 103 people.The Multiple Linear Regression, descriptive statistics, classic assumption test, correlation coefficient  ( R) , determination coefficient  ( R² )  and hypothesis testing  ( t test and F test )  were used to analyze the data. This method of analysis used the Software Statistical Products and Solution Services  ( SPSS)  version 20.0.The results of the research shows that the Participation in Budget Preparation and the Role of Authority of the Budget User on the Regional Government Performance both partially and simultaneously. Therefore, the hypotheses proposed in the research were accepted.Key words : Participation in Budget Preparation, Role of Authority of the Budget User, Regional Government Performance.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITASNYA TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DI PEMERINTAHAN KABUPATEN KEPULAUAN TALAUD Poae, Dedy Aries; Saerang, David P. E
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2340.2.1.2013.27-35

Abstract

At the time of onset of regional autonomy in the hope that emerges is more independent local governments in the implementation of government activities and conduct development in their respective areas. Government Regulation Number 24 of 2005 Government Accounting Standards neighbor besides achieving good governance is also the answer to anticipation the financial reporting guidelines that can be generally accepted.The research was conducted at the head and the staff involved in the process of financial management in the Government District Talaud Islands. This study aimed to determine the effect of financial statement presentation and accessibility to transparency and accountability in government financial management goverment Talaud Islands.Data analysis method used is the method of multiple linear regression, descriptive statistics test, test validity and reliability testing, test assumptions of classical, hypothesis testing  ( F test and t test ) , the coefficient of determination  ( R ² ) . To complete the overall data analysis used SPSS 20.0 software.The results show the financial statement presentation and accessibility significantly affect the transparency and accountability of financial management. It can be seen from the equation Y = 5,425 + + 0.579X1 0.094X2. Of multiple linear regression equation shows that the financial statement presentation and accessibility positive effect on transparency and accountability in the management of the financial statements. The correlation coefficient  ( R )  obtained for 65.3% and the coeffi cient of determination  ( R ² )  of 42.7% and the remaining 57.3% or other variables not examined in this study. Results of hypothesis testing  ( F test )  showed a significance value of 0.000 at the significant level α = 0.05 level test results mean F states H0 rejected Ha accepted. And  ( t test )  showed for the variable X1  ( Regions Financial Statements )  significant value for 0000 with a significant level of α = 0.05 then H0 is rejected means-Ha is accepted, it means the area of financial statement presentation variables significantly affect the transparency and accountability of financial management. For the variable X2  ( Aksesibilitan Regional Financial Statements )  significant value of 0.526 with a significant level of α = 0.05 then H0 is accepted means Ha rejected, meaning that the variable with Regional Financial Statements do not significantly affect the Transparency and Accountability of Financial Management.
THE INFLUENCE OF PRICE, SERVICE QUALITY, AND PHYSICAL ENVIRONMENT ON CUSTOMER SATISFACTION. CASE STUDY MARKOBAR CAFE MANDO Cristo, Mandang; Saerang, David P. E; Worang, Frederik
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi No 2 (2017): JE. VOL 5. NO.2 (2017). HAL. 613 - 733
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.92 KB) | DOI: 10.35794/emba.5.2.2017.15962

Abstract

Abstract: The Customer Satisfaction is the extent to which the responds of products or service meet the expectation of buyers. If the performance of the product or service is higher than the expectation of customer, the buyers will be satisfied. There are several factors that influence customer satisfaction such as price, service quality and physical environment. At the beginning of 2016 Markobar café become famous, and now Markobar Café already open some new brach in several cities in Indonesia and also in Manado.  This studied aimed to determine the effect of price, service quality and physical environment on customer satisfaction in Markobar Café Manado. The type of this research is Multiple Regression analysis and the data was collected from 60 respondents of Markobar Café’s Manado. This research showed that simultaneous price, service quality and physical environment significantly influence customer satisfaction. Partially service quality and physical environment significantly influence customer satisfaction and price variable is not significant influence on customer satisfaction. Service quality and physical environment has contributed greatly to the customer satisfaction so the manager should consider about that two factors.Keywords: price, service quality, physical environment, customer satisfaction.
ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA CV. BAHU BAHTERA INDAH MANADO Ponomban, Yohanes C.; Saerang, David P. E; Wangkar, Anneke
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 3 (2016): JE. VOL 4 NO.3 (2016) HAL 545 - 649
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.888 KB) | DOI: 10.35794/emba.4.3.2016.14296

Abstract

Abstrak: Perusahaan memang tidak terlepas dari standar-standar yang dibuat dengan tujuan membuat setiap perusahaan lebih baik lagi dalam menyusun laporan keuangan. Ada beberapa standar yang mengatur penyajian suatu laporan keuangan perusahaan-perusahaan yang ada diindonesia. Tujuan dari penelitian yang dilakukan adalah untuk mengetahui bagaimana penyajian penerapan laporan keuangan berdasarkan SAK-ETAP pada CV. Bahu Bahtera Indah Manado. Penelitian ini menggunakan jenis penelitian deskriptif- kuantitatif, yaitu suatu metode yang digunakan untuk menggambarkan yang sebenarnya berdasarkan apa yang nampak, biasanya dilakukan dianalisis yang dapat memberikan gamabaran yang lebih jelas mengenai objek yang diteliti. Dari hasil penelusuran dan analisis terhadap CV. Bahu Bahtera Indah Manado mengenai penyajian Laporan Keuangan berdasarkan Standar Akuntansi Keuangan-Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) di peroleh kesimpulan bahwa dalam penyajian laporan keuangan CV. Bahu Bahtera Indah Manado masih banyak perbedaan atau ketidaksesuaian dengan SAK-ETAP. Bahkan ada juga laporan-laporan keuangan yang tidak di terbitkan oleh CV. Bahu Bahtera Indah Manado padahal perlu di terbitkan menurut SAK-ETAP yaitu penerimaan kas dari penjualan aset tetap, aset tidak berwujud, dan aset jangka panjang lainnya ,dan juga uang muka dan pinjaman yang diberikan kepada pihak lain.   Kata Kunci: Penerapan Laporan Keuangan, SAK-ETAP, Laporan Arus Kas, dan Laporan Laba Rugi
ANALYZING FACTORS THAT DRIVE CONSUMER PURCHASE DECISION OF PRODUCT AT HYPERMART MANADO Janice, Dauhan; Saerang, David P. E; Pandowo, Merinda
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE VOL. 5 No. 2 (2017) HAL. 235 - 362
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.16 KB) | DOI: 10.35794/emba.v5i2.15621

Abstract

ABSTRACT: The growth of hypermarket business is enormously fast in Indonesia. Being an original Indonesian hypermarket retailer, Hypermart was able to compete with foreign retailers and become number one with its presence in more than 60 cities across the country. This research is aimed to identify the factors that drive consumer purchasing on Hypermart Manado using Factor Analysis for data reduction that summarizes the observed factors. The population observed is consumers of Hypermart Manado with 100 respondents as the sample size. The result of this study shows that good location, discount, and brand image are three most dominant out of seventeen factors tested. The recommendations for the company are to keep in mind a strategic location when opening new branches, offer discount to attract more purchases and maintain a good brand image, because these three factors are what drive consumer purchase decision in Hypermart Manado. Keywords: hypermarket, retail business, consumer purchase decision
Co-Authors Anneke Wangkar Cristo, Mandang Dedy Aries Poae Frederik G. Worang, Frederik G. Janice, Dauhan Merinda Pandowo Ponomban, Yohanes C. Sinthia Anelia Kasili