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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Contrarian: Finance, Accounting, and Business Research
David Paul Elia Saerang
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL ATTITUDE ON FINANCIAL RESILIENCE OF MICRO, SMALL, MEDIUM ENTERPRISES (MSMES) IN MANADO Hanelisty Diona Chicha Korompis; David Paul Elia Saerang; Shinta Jeanette Camelia Wangke
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 3 (2023): JE. VOL. 11 No. 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i3.49580

Abstract

This study aims to analyze the influence of financial literacy and financial attitude on financial resilience of Micro, Small, Medium Enterprises (MSMEs) in Manado. The quantitative approach used in this research, where research is conducted by collecting questionnaire data from 65 MSME actors who have featured products in Manado. The method used to analyze the influence of independent variables toward the dependent variable is multiple regression analysis. The results of this study indicate that financial literacy have a positive and significant effect on financial resilience, while financial attitude is also had a positive and significant effect on financial resilience. This research also indicates that simultaneously, financial literacy and financial attitude positively and significantly influence financial resilience of MSMEs in Manado.   Keyword: financial literacy, financial attitude, financial resilience
Application of ISAK 35 to the Presentation of Financial Reports of the Manado Diocese of the Catholic Church Meiva Fransiska Lomboan; David Paul Elia Saerang; Novi Swandari Budiarso
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.127

Abstract

This study aims to determine the existing forms of financial reporting and to find out stages, impacts and driving factors of the process of implementing ISAK 35 on the presentation of financial reports of the Manado Diocese of the Catholic Church based on the institutional theory of the form of coercive isomorphism and the Edward III model theory, namely communication, resources, disposition, bureaucratic structure. This study uses the method descriptive qualitative where data collection was carried out by means of interviews and documentation studies. The results show that the policy for implementing financial accounting information systems is not yet fully in accordance with applicable accounting standards. The organization has not fully adhered to the standard of ISAK 35. Financial records are processed using existing financial applications. By the aspect of resources, the attitude of the implementers still shows that the implementers still have minimal/not yet adequate knowledge about the accounting system created and communication between implementing agents is not yet optimal. The indicators in the bureaucratic structure variable in the form of SOPs have been achieved well because in 2019 the Manado Diocese has created a Financial Guideline that must be implemented by every parish, although in practice it is not yet perfect. In its implementation, there are still obstacles from a practical perspective, such as human error, hardware weaknesses, software weaknesses and system weaknesses. Efforts to overcome obstacles include continuing to update applications that have been created based on the latest standards and providing regular training materials that are packaged easily so that the attitude of the application implementing agents themselves can accept the new policy and those responsible for parish finances must be wiser and adhere to diocesan policies to produce financial reports that are transparent, accountable, and trustworthy.
Implementation of ISAK No. 35 on the presentation of financial statements of non-profit-oriented entities (Study at GMIM Bukit Hermon Malalayang) Debora Helen Rompas; David Paul Elia Saerang; Robert Lambey
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.146

Abstract

ISAK No. 35 can be used as a reference in preparing non-profit-oriented financial reporting. One non-profit oriented entity is a church, in this case, the Evangelical Christian Church in Minahasa (or often called GMIM). This study was carried out at GMIM Bukit Hermon Malalayang which is located in Malalayang District, Manado City. This study aims to examine the preparation of church financial reports based on ISAK No. 35 at GMIM Bukit Hermon Malalayang. The study method used is a qualitative approach based on case studies. The results show that the presentation of GMIM Bukit Hermon Malalayang's financial reports has not implemented ISAK No. 35 concerning the presentation of financial statements of non-profit-oriented entities. However, financial reporting is simply based on the GMIM Synod Treasury Supervision and Management Service Guidelines. During the 2023 period, financial reporting has been adjusted to ISAK No. 35 which consists of a comprehensive income report, change in net assets report, financial position report, cash flow report and notes to financial reports.
The influence of audit opinion, characteristics of regional head, and levels of corruption on performance of local government in Indonesia Junita Angelina; David Paul Elia Saerang; Jessy D. L. Warongan
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.160

Abstract

This study aims to analyze the influence of audit opinion, characteristics of regional head, and the level of corruption on local government performance in Indonesia. This study uses secondary data with the research population being all local governments in Indonesia with a research sample of 394 observations in 2021. The analysis method used is multiple linear regression analysis. The results of multiple linear regression test show that audit opinion and the education level of the regional head have a positive and significant effect on local government performance. Meanwhile, the experience of the regional head and the level of corruption have a negative and significant effect on local government performance. However, it is known that the age of the regional head has no significant effect on local government performance. This study implies that the better the audit opinion, the better the local government performance, as well as the higher the education level of the regional head, the higher the cognitive complexity possessed by the regional head can further improve local government performance. This study also shows that there is a negative effect on the experience of regional heads and the level of corruption on local government performance. This implies that regional heads with experience as non-bureaucrats can improve local government performance more than regional heads with experience as bureaucrats. In addition, the negative effect of the level of corruption on local government performance implies that the higher the level of corruption that occurs in a region, the worse the performance of the local government. As for the age of the regional head, it is not statistically proven to affect local government performance, this finding reveals that other factors such as experience and education level may be more decisive.
THE INFLUENCE OF SCARCITY MESSAGES AND PAY LATER PAYMENT METHOD ON IMPULSE BUYING BEHAVIOR OF GEN Z SHOPEE USERS IN MANADO Syaloom Miracle Sela; David Paul Elia Saerang; Mirah Helen Rogi
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 03 (2024): JE. Vol. 12 No 3
Publisher : Universitas Sam Ratulangi

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

Abstract

This study examines the influence of Scarcity Messages and the Pay Later Payment Method on Impulse Buying Behavior among Gen Z Shopee users in Manado, specifically focusing on students of the Management Department at the University of Sam Ratulangi. The research aims to explore how these two marketing strategies affect the purchasing decisions of young consumers in the context of e-commerce. Utilizing a quantitative approach, data was collected through a structured questionnaire distributed to 100 respondents selected using purposive sampling. The data were analyzed using multiple regression analysis. The results reveal that both Scarcity Messages and the Pay Later Payment Method have a significant and positive impact on Impulse Buying Behavior, both partially and simultaneously. This research contributes to the understanding of how e-commerce platforms can leverage marketing strategies to influence consumer behavior, particularly among Gen Z.   Keywords: Scarcity Messages, Pay Later Payment Method Impulse Buying Behavior.
Co-Authors Debora Helen Rompas Hanelisty Diona Chicha Korompis Jessy D. L. Warongan Junita Angelina Meiva Fransiska Lomboan Mirah Helen Rogi Novi Swandari Budiarso Robert Lambey Shinta Jeanette Camelia Wangke Syaloom Miracle Sela