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Kota manado,
Sulawesi utara
INDONESIA
ACCOUNTABILITY
Published by Universitas Sam Ratulangi
ISSN : 23383917     EISSN : 25974831     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions.
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol. 12 No. 1 (2023): Accountability" : 6 Documents clear
ANALYSIS OF FOCUSED MARKET STRATEGIES FOR IMPROVING CLEAN WATER SUPPLY SERVICES AT PT. AIR MANADO Nov Stella Exaudia Lario; Jenny Morasa; Claudia WM Korompis
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.45205.12.1.2023.1-10

Abstract

This study aims to find out the focused market strategy for implementing procedures and policies for clean water supply activities at PT. Air Manado. The research was conducted using qualitative methods with a case study approach and data collection methods, namely interviews, observation, documentation, and internet research (online research). The research results show that in the supply of clean water, PT. Air Manado implements several procedures and policies that start from processing raw water into clean water, which is then distributed to customers with reference to Minister of Health Decree No. 907/Menkes/SK/VII/. Apart from that, there are also several management policies that have been formed in accordance with the target of PT. Air Manado, whether it's a new connection policy, a tariff policy, or the company's policy in controlling leaks and pipe damage. PT. Air Manado's management strategy, namely the strategy to improve the quality and quantity of clean water, the customer service strategy, the pipeline network expansion strategy, and the performance improvement strategy, will cause the company to lose customers, despite the fact that there are still a lot of complaints and even complaints that occur as a result of non-smooth water distribution. From the research results, it can be concluded that companies should implement a focused market strategy to help overcome problems that are often faced by companies. The strategy implemented is a cost-focus strategy, which is to reduce costs that do not have added value to the clean water produced by the company. The differentiation focus in this case places more emphasis on improving customer service and focusing on improving technology by creating portals that can provide information related to the distribution of clean water and even a 24-hour complaint portal. Keywords: Focused Market Strategy; cost and differentiation.
LEARNING OUTCOMES BASED ON MYERS-BRIGGS TYPE INDICATOR (MBTI) PERSONALITY FROM ACCOUNTING DEPARTMENT STUDENTS SAM RATULANGI UNIVERSITY Olivia Sardjono
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.46249.12.1.2023.11-20

Abstract

This study aims to give the Myers-Briggs Type Indicator (MBTI) test to students of the Accounting Department at Sam Ratulangi University and relate the results to their learning outcomes. The data in this study comes from primary data. Learning outcomes are obtained from class data on learning outcomes during the odd semester of the 2022/2023 academic year, while the MBTI personality results are obtained by giving tests available on the official MBTI website. The sampling technique used is purposive sampling. Samples were taken from 6 classes and 3 subjects. This type of research is a quantitative descriptive research. Processing data using descriptive statistical techniques. The results showed that 45.55% of students were introverted and 53.45% were extroverted. The highest number of students in terms of personality groups were Diplomats at 37.50% and at least Analysts at 9.05%. The highest number in terms of personality type was the ENFJ personality type from the Diplomat group at 15.09% and the least ENTP from the Analyst group at 1.29%. For learning outcomes, in terms of personality groups, the highest score was achieved by the Diplomat group with a score of 85.7 and the lowest score was Explorer with a value of 82.75. And the learning outcomes in terms of personality type, the highest score is the ENTP personality type from the Analyst group with a score of 92 and the lowest score is INTP from the Analyst group with a value of 74. The conclusion is that it is very important for an educator to understand the personality of his students. The Diplomat personality group is the most personality group and also has the best learning outcomes. The ENFJ personality type is the most numerous and also has good grades, while the ENTP personality type is the least, but achieves the highest learning outcomes. It is possible for other personality types to be successful in the learning process in accounting majors. In the end, it is necessary to continue to do research on the topic of student personality research.
THE EVALUATION OF FIXED ASSETS BASED ON SAK-ETAP AT PT. AIR MANADO Halena Ngolo; Jenny Morasa; Robert Lambey
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.46292.12.1.2023.21-28

Abstract

Abstract: Fixed assets are company assets that have a form, have economic benefits for morethan one year, and are acquired by the Company to carry out company activities, not for resale.Fixed assets are regulated in the Financial Accounting Standards for Entities Without PublicAccountability 15. In SAK ETAP 15, it is explained that fixed assets must be treated based onthe recognition, measurement, depreciation, recognition of recognition, and disclosure of fixedassets. This research aims to evaluate the treatment of fixed assets at PT. Air Manado with theprovisions of SAK ETAP No 15 regarding the applicable fixed assets. This study uses aqualitative descriptive analysis method and research data obtained through interviews anddocumentation. The outcomes showed that the accounting treatment for fixed assets owned bythe Company is recognition that follows SAK ETAP 15, measurements that follow SAK ETAP15, depreciation that follows SAK ETAP 15, recognition that is not following SAK ETAPbecause PT Air does not write off fixed assets that have no useful life and remain in the financialstatements where this does not reflect the actual value of these assets. The disclosure needs tofollow SAK-ETAP No. 15. This is because PT Air Manado did not immediately write off theassets. After all, there needed to be more information obtained by the finance manager fromthe relevant division.
THE EFFECT OF COMPANY PROFIT ON STOCK PRICE BEFORE AND AFTER COVID-19 IN THE INFRASTRUCTURE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE Stanly W Alexander; Claudia W M Korompis
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.46579.12.1.2023.29-33

Abstract

The research objective is to compare the effect of company profits on stock prices in the infrastructure sector listed on the Stock Exchange for the 2018-2021 period. The research method used is the archival method with a quantitative research type. Researchers used the population of all infrastructure sector companies listed on the Indonesia Stock Exchange as research data with 46 companies. The research data is divided into two: the company's financial statements before Covid-19, namely 2018-2019 and the company's financial reports during Covid-19, namely 2020-2021. The study's results show that both before the Covid-19 period and when Covid-19 occurred, company profits were a factor that significantly influenced stock prices.
Analysis of Inflation, Money Supply, Total Credit and Poverty Effect on Gross Regional Domestic Product of North Sulawesi Province Juan Wokas; Paulus Adrian Pangemanan; Grace Adonia Josefina Rumagit
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.47473.12.1.2023.34-45

Abstract

This research aims to analyze the effect of inflation, money supply, total credit and the poverty rate on the Gross Domestic Regional Product (GRDP) of North Sulawesi Province, and predict the conditions for the next 5 years of the variables that will most dominantly affect GRDP of North Sulawesi Province. The data used in this research are secondary data obtained from the Central Bureau of Statistics of North Sulawesi Province and online publications of Bank Indonesia. The analysis used in this research are multiple linear regression analysis and the Autoregressive Integrated Moving Average (ARIMA) method. The results of this research show that inflation, money supply, total credit, and poverty simultaneously affect the GRDP of North Sulawesi Province. Partially, the inflation and poverty variables have a significant negative effect on GRDP, while the money supply and total credit variables have a significant positive effect on GRDP. The most dominant variables affecting regional gross domestic product are the money supply and total credit. Forecasting results show that the money supply for the next 5 years has a trend that tends to show a fluctuating increase and total credit also shows an increasing condition from year to year for the next 5 year period.
APPLICATION OF MANAGEMENT AUDIT TO THE MARKETING FUNCTION AT PT. (PERSERO) CIPTA NIAGA BRANCH MANADO Diana Nova Lintong
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.50753.12.1.2023.46-55

Abstract

This study aims to determine the application of management audits to the company's marketing function. The data used in this research includes primary and secondary data, while the data collection method is carried out through field research and literature. To assess the effectiveness of the marketing function, analysis is used by comparing the marketing function according to the theory and practice applied by the company. The results of this study are conveyed regarding the analytical methods that must be carried out in the inspection, the work program that must be made by the examiner, the problems found in the examination, and the necessary recommendations for the preliminary survey, review, and testing of the management control system. Detailed testing and report development while the work program must be made involves evaluating the company's marketing activities and marketing function issues and formulating recommendations. The problems found and suggestions are that management needs to implement a practical marketing philosophy, marketing information used by management needs to be more adequate, marketing plans need to be strategically oriented, and marketing activities carried out by administration must reflect operational efficiency

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