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MANOPPO, WILFRIED S.
JURNAL ADMINISTRASI BISNIS
Economics, Econometrics & Finance

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ANALISIS KREDIT BERMASALAH PADA PT. ADIRA DINAMIKA MULTIFINANCE TBK CABANG MANADO SEMBIRING, JIMMY; SUMAMPOUW, HARRY J.; MANOPPO, WILFRIED S.
JURNAL ADMINISTRASI BISNIS (JAB) Vol 4, No 4 (2016): Jurnal Administrasi Bisnis
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.4.4.2016.13819.%p

Abstract

ABSTRACT: Rising incomes and business progress indirectly, affect the increased needs of the community and the funding source - the source of funds to meet their desires. One option to obtain funding is through financial institutions, namely Multifinance. One of the financial institutions that operate in the city of Manado and its surroundings are, PT. Adira Dinamika Multifinance Tbk, which is able to provide funding to meet the needs of the community, which is also the subject of our research. The objective of this study was to determine the extent of non-performing loans and the level of credit risk faced by the company. This research used quantitative descriptive analysis using financial ratios namely, Non Performing Loan (NPL) to determine the level of credit risk. The details of the Non Performing Loan PT. Adira Dinamika Multifinance Tbk Cabang Manado for the period 2013 to 2015 are as follows: 2013 NPL 0,0054%, 2014 NPL 0,0081%, 2015 NPL 0,0056%. From the details of the calculation of non-performing loan ratio in the period 2013 to 2015, namely: 0.0054% + 0.0081% + 0.0056% = 0.0191% Average - Average NPL = 0.0191 / 3 = 0.0063% Average level ratio - average NPL since the period 2013 - 2015 amounted to 0.0063% ratio is very good, because the level of credit risk is still low and is far from the level of Non Performing Loan tolerance set by Bank Indonesia, which amounted to 5%. This shows that the management of PT. Adira Dinamika Multifinance Tbk, Branch Manado excellent in credit management. Keywords: Credit Fluent, Non Performing
Hubungan Kredit Terhadap Besarnya Pajak Penghasilan Pada PT. Bank SulutGo Piayi, Victor Daniel; Manoppo, Wilfried S.; Tamengkel, Lucky F.
JURNAL ADMINISTRASI BISNIS (JAB) Vol 6, No 001 (2018): JURNAL ADMINISTRASI BISNIS UNSRAT
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.6.001.2018.19220.%p

Abstract

In this era of globalization banking world is a service industry that is very important in supporting the financing of development, as an institution investment financing and working capital and as a lack of funds. Ones of the banking products that help support the success of the business world and to help the community is a credit facility, the credit provided by the bank is one of the largest productive activities that contribute revenue to banks. Although the placement of interest on credit has a big role in contributing income to the bank, but keep in mind that credit products have the highest level of risk, for that bank is very careful in doing credit expansion. Research object is PT. Bank North Sulawesi go and the purpose of research is to know the relationship of credit to the amount of income tax on PT. Bank SulutGo. The method of data analysis used is the method of correlation analysis, which is used to measure the closeness of a relationship between variables and to test the relationship between variables. Statistical results show that credit with income tax has a very close relationship. Where if the income of the credit amount increases, then automatically the amount of income tax also increasesKeywords: Credit Income Against Income Tax
Analisis Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Sebagai Dasar Perhitungan Harga Jual (Studi Kasus Pada Kertina’s Home Industry) Pelealu, Axel J. H.; Manoppo, Wilfried S.; Mangindaan, Joanne V.
JURNAL ADMINISTRASI BISNIS (JAB) Vol 6, No 002 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.6.002.2018.19850.%p

Abstract

The calculation of cost of goods manufactured is important to consider in determining the price of a product. The purpose of this study is to determine whether there is a comparison between the calculation of the cost of production according to the company compared to the full costing method and the determination of the selling price according to company calculation compared with cost plus pricing method. The type of research used is descriptive quantitative research type, and research approach used is comparative approach. From the results of data analysis shows that the calculation of the cost of production of the company is lower than the calculation of cost of production by using the method of full costing. The difference from the calculation of cost of production according to the company compared with the full costing method that is Rp. 10.133. This is because in the calculation of factory overhead costs, the company does not take into account some costs into the cost of production such as maintenance and maintenance costs of production equipment, and the cost of depreciation of production equipment.  In addition, the sale price of the product with a mark-up rate of 40% according to the company and cost plus pricing method has a difference of Rp. 2,083. This is because the company in determining the selling price of its products does not take into account non-production costs, and companies do not use the full costing method in determining the cost of production.
Analisis Pengendalian Piutang Terhadap Resiko Piutang Tak Tertagih Pada PT Federal International Finance (FIF) Manado Ruy, Yulita; Pelleng, Frendy A. O.; Manoppo, Wilfried S.
JURNAL ADMINISTRASI BISNIS (JAB) Vol 6, No 002 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.6.002.2018.19852.%p

Abstract

There are so many transactions the company conducts in its day-to-day activities. Starting from the activity of buying assets needed by the company, paying the various expenses required in order to obtain a benefit, until the activity of producing and selling certain products in order to survive, then every product produced must be sold to the public. In the control of accounts receivable is emphasized on the amount of receivables, credit and receivables receivable and policies run by the company. Such control measures shall be made prior to the delivery of the goods with the invoicing and expiration of the receivable collection. One of society's choice to get fund is through multi finance institution. One of the financing institutions operating in Manado City and its vicinity is PT Federal International Finance (FIF), which is able to provide funds to meet the needs of the community, which is also the object of my research. The purpose of this research is to know the control of accounts receivable against the risk of bad debts at the company. This research uses Quantitative Descriptive Analysis method. The data in search of this research is the control of receivables and the estimated amount of bad debts at PT Federal International Finance (FIF) Manado. From the details of the calculation of the age of receivables in 2016 and 2017, namely: Year 2016 has a prestige of = 1.1%, while the year 2017 of = 1.11%. This shows that the control of receivables at Manado's Federal International Finance (FIF) company is very good in the management of its receivables.
Pengaruh Prinsip Good Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan Pada AJB Bumiputera 1912 Cabang Samrat Manado Salindeho, Doan; Tampi, Dolina L.; Manoppo, Wilfried S.
JURNAL ADMINISTRASI BISNIS (JAB) Vol 6, No 001 (2018): JURNAL ADMINISTRASI BISNIS UNSRAT
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.6.001.2018.19223.%p

Abstract

This study aims to determine whether the GCG principles influence and play an active role and work efficiently to the timeliness of financial reporting. The type of research used in this study is descriptive qualitative research with descriptive data analysis techniques and data collection methods used are interviews and document studies. From the results of interviews to 4 informants who are employees AJB Bumiputera 1912 Branch Samrat Manado and document studies of these companies hence this study shows that the GCG principles influence and play an active role and work efficiently on AJB Bumiputera 1912 Branch Samrat Manado with the timeliness of financial reporting at the company . From the analysis of the study document company shows that AJB Bumiputera 1912 Branch Samrat Manado reported financial reporting in a timely manner by emphasizing the principles of Good Corporate Governance in it. Based on the results of research and discussion in this study it can be concluded that, from the results of interviews with researchers and informants document research company showed that the principles of Good Corporate Governance influence and play an active and efficient role in AJB Bumiputera 1912 Branch Samrat Manado, with the timeliness of financial reporting on the company. Furthermore, interviews with informants show that transparency, accountability and responsibility have a greater influence on the timeliness of financial reporting in AJB Bumiputera 1912 of Samrat Manado Branch, compared with the fairness principle, and the principle of independence that tends to have smaller roles and lesser efficiency and efficiency.Keywords: Good Corporate Governance, Timeliness of Financial Reporting
Analisis Biaya Menurut Variable Costing Untuk Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Pada Perusahaan Kue Bangket Tokin Pongantung, Artika K.; Manoppo, Wilfried S.; Mangindaan, Joan
JURNAL ADMINISTRASI BISNIS (JAB) Vol 6, No 001 (2018): JURNAL ADMINISTRASI BISNIS UNSRAT
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.6.001.2018.19088.%p

Abstract

The purpose of this study is (1) To know the elements of cost calculated in the variable cost component (2) To know how the calculation of cost analysis according to the costing variables for decision making accept or reject the special order and (3) Whether the application of such calculations can affect the increase in corporate profits. This research uses quantitative descriptive analysis method. The data sought in this study is a special production order production report which will be used for decision making accept or reject special order obtained based on interview result and observation. Based on the calculation of cost analysis according to variable costing for decision making accept or reject special order, the variable cost the production of cake is Rp. 358.224.560 and for a fixed cost is Rp. 422.398.305. And the result of the analysis on the use of variable costing in relation to differential cost analysis  to accept or reject the special orders, from RM. Setia Amurang and bali souvenir, total profit of Rp. 7.915.068. The shows that from the alternatives used can provide benefits for the company, when receiving special order. The leader of the tokin cake cooking company, should receive a special order with the cost request by the subscriber and consider the revenue and the differential cost to generate profit contribution.
Evaluasi Pengendalian Internal Sistem Informasi Akuntansi Penerimaan Kas Pada PT Bank BRI Cabang Tahuna Sarapi, Debby E. R.; Manoppo, Wilfried S.; Keles, Dantje
JURNAL ADMINISTRASI BISNIS Vol 8, No 1 (2019): Marketing And Financial Performance
Publisher : Sam Ratulangi University

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

Abstract

Banking has a very important role in the wheel of the Indonesian economy, because it provides services in various business fields. Banking as it is known is not an ordinary business entity as a company engaged in trade and industry, but a business entity engaged in financial services. Internal control within the company is maintaining and ensuring that every activity in the company is in accordance with and in line with the company's goals. With strict internal control, it is expected that all company operations can run smoothly. not only in the case of operations that will run in an orderly and good manner according to the procedure, but from the company's financial perspective it can also be monitored better so that there are no mistakes and acts of fraud. The purpose of this study is to evaluate the internal control and cash receipt accounting systems available at BRI Tahuna Branch. This type of research is qualitative. Methods of data collection in the form, is conducting interviews, observation and documentation. The results of this study are the Implementation of the Internal Control System at Cash Receipts at PT. Bank Rakyat Indonesia (Persero) Tbk Tahuna Branch has fulfilled the elements of the Cash Receipt Internal Control System and is running well. This is indicated by the clear separation of duties, responsibilities, and authority limits in each work unit in the company.
Analisis Tingkat Kesehatan Bank Dengan Menggunakan Metode Rgec Pada PT. Bank Tabungan Negara, Tbk. Periode 2015-2017 Kawengian, Fina Priskila; Pelleng, Frendy A. O.; Manoppo, Wilfried S.
JURNAL ADMINISTRASI BISNIS Vol 8, No 1 (2019): Marketing And Financial Performance
Publisher : Sam Ratulangi University

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Abstract

This study aimed to analyze the health of a bank, at PT. Bank Tabungan Negara, Tbk. by using the Rgec method. The Rgec method consists of several components, namely Risk Profile, Good Corporate Governance, Earnings, Capital. of these components also have indicators. which will later rank a bank which is ranked in what category, based on calculations through the company's financial statement data. This research uses quantitative descriptive research. The data source used is secondary data with documentation data collection techniques. Based on the results of data analysis, it was concluded that during the 2015-2017 period, (1) Bank BTN risk profile was in a healthy condition with NPL of 1,60%, 1,40% and 1,30% respectively, and LDR of 109,54%, 103,63%, and 104,19%. (2) GCG for the period 2015-2017 is 2 with healthy criteria. (3) Earnings in the 2015-2017 period are in a healthy condition with ROA of 1,47%, 1,55%, and 1,47%, NIM of 3,96%, 3,81%, and 3,57% , BOPO was 78,67%, 77,96% and 77,12%. (4) Capital is in a very healthy condition with a CAR value of 16,96%, 20,33% and 18,86%. (5) Rgec as a whole is in Composite Rating 1 which is very healthy with a value of 85,71%.
Analisis Rasio Keuangan Pada PT. Bluebird Tbk Setelah Adanya Sarana Transportasi Berbasis Online Goni, Marchel R. A.; Tampi, Dolina L.; Manoppo, Wilfried S.
JURNAL ADMINISTRASI BISNIS Vol 8, No 1 (2019): Marketing And Financial Performance
Publisher : Sam Ratulangi University

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Abstract

The purpose of this study was to analyze the Financial Ratio at PT Bluebird Tbk after the existence of online-based transportation facilities. The company's problem arose since the entry of online transportation facilities where there was a significant decrease in income. Ratio analysis in the opinion of Munawir An analytical method to determine the relationship of certain items in the balance sheet or income statement individually or in a combination of the two reports. The research method used is liquidity ratio, solvability ratio and profitability ratio. The results show that the relationship between liquidity and solability can be said to be "liquid and solvable", meaning that the condition of the company is declared healthy and in good condition because the company is able to pay off its obligations that are due on time. Furthermore, the relationship between solvency and profitability can be said as "solvabel and inprofit", meaning that the condition of total corporate debt tends to decrease, not accompanied by a decrease in profit from year to year. Declining profit growth does not affect the rate of return on short-term debt from the company. This means that even though profits are reduced, the company can still return the current debt fairly well. Thus, after the entry of other online-based transportation facilities there is a downward trend in indicators of profitability, while in the other two indicators tend to be in a good position. This is because the company has not been able to manage financial performance in terms of profitability efficiently.
Analisis Rasio Solvabilitas Untuk Mengukur Kinerja Keuangan Pada Bank SulutGo Runtuwene, Aditya; Pelleng, Frendy A. O.; Manoppo, Wilfried S.
JURNAL ADMINISTRASI BISNIS (JAB) Vol 9, No 2 (2019): Jurnal Administrasi Bisnis
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.9.2.2019.23896.9-18

Abstract

This study aims to determine the financial performance based on Bank Sulut Go's solvency ratio. In this study quantitative descriptive research was used. Data collection techniques using documentation techniques, namely data obtained from documents in the form of financial statements of North Sulawesi Bank in 2014-2018. The analysis technique used is bank solvency ratio analysis consisting of Capital Ratio, Primary Ratio, Risk Assets Ratio, Secondary Risk Ratio, and Capital Adequacy Ratio. Based on the results obtained that the primary ratio, risk assets ratio, capital ratio, and capital adequacy ratio that pay attention to fixed assets, as well as PT Bank SulutGo capital adequacy ratio in 2014 - 2018 shows a trend of increasing. The minimum level of capital provision for Bank SulutGo is fulfilled from 2014 to 2018 in accordance with regulations concerning changes to Bank Indonesia Regulation Number: 7/15 / PBI / 2005 concerning the number of core capital of commercial banks which requires CAR to be at least 8%.
Co-Authors Dantje Keles Goni, Marchel R. A. Hariman, Jill Klara Kawengian, Fina Priskila Malensang, Jek Mangindaan, Joanne V. Mantik, Mikha Q. H. M. Pelealu, Axel J. H. PELLENG, FRENDY A. O. Piayi, Victor Daniel Pongantung, Artika K. Runtuwene, Aditya Ruy, Yulita Salindeho, Doan Sarapi, Debby E. R. SEMBIRING, JIMMY SUMAMPOUW, HARRY J. Tamengkel, Lucky F. TAMPI, DOLINA L.