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A STUDY OF WORD OF MOUTH RELATED TO CONSUMER PURCHASE DECISION OF WOODEN FURNITURE ON LEILEM VILLAGE Tamon, Irene Christine; 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. 3303
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v5i3.17510

Abstract

Abstract: Purchasing decisions is the selection of a decision as an act of two or more alternative option. Here it is assumed that all voluntary behavior is based on the desire generated when consumers consciously and rationally choose one among alternative actions available. Consumer choice is Alternative the expected benefits and narrowing the options until the end of the selected alternative that can meet and satisfy the needs and desires. The purpose of this study is to analyze the relationship of words of mouth and customer purchasing decision on wooden furniture From Leilem. This research is conducted qualitatively. The result of this research is the words of mouth is related to the selling of wooden products from leilem and this study also found that most of the producers in leilem village are not really familiar with internet and other sophisticated e-marketing strategies, they do not even really have idea of how marketing works in their industry. This research could be a recommendation to other manufacturers to continuously improve the quality of their products and the way they interact with their customers. This study shows that the words of the mouth is very connected to the consumer's purchasing decision.Key words: words of mouth, purchasing decision, consumer behavior
IMPACT ON MATERNITY LEAVE AND CAREER DEVELOPMENT ON EMPLOYEE PERFORMANCE AT MAIN BRANCH OF BNI 46 MANADO Poeng, Meilany .; 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 2938
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v5i3.17227

Abstract

Abstract: Becoming a mother, being pregnant, giving birth and taking care of the child, in case of this situation, woman must take maternity leave. This purpose of this research is to know how the maternity leave and career development influence on employee performance at BNI branch Manado. This research is qualitative analysis interview, the population in this research is woman employee who have took maternity leave at BNI branch Manado, and the sample using purposive sampling. The variables used in this research were taken from the literature to determine the relation between maternity leave, career development on employee performance. The data gathered through interview with the informants. The result showed that 40% of total informants explained that there were difficulties and uncomfortability during their job while taking role as mother at the same period, while the 60% feels no difficulties. The conclusion in this research is maternity leave in BNI branch Manado did not cause employee performance to decline, since the employee who took maternity leave in this company are experienced in terms of skill and motherhood experience. This research recommends BNI branch Manado should maintain and improve the good sign of objectivity and support toward employee who take maternity leave. Keywords: maternity leave, employee performance, career development
ANALISIS PENGENDALIAN INTERN ATAS PENERIMAAN KAS PADA PT. MANDALA MULTIFINANCE, TBK CABANG MANADO Ogi, Gratia Patricia; Pangemanan, Sifrid S; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.27983.2020

Abstract

In a business activity, both large and small companies the goal obtained is the maximum profit in order to maintain the business. To achieve these objectives, it is necessary to have an Inter Control System. The object of research is PT. Mandala Multifinance, Tbk Manado branch engaged in vehicle transportation services. This study discusses to analyze the internal control system specifically for cash receipts at PT. Mandala Multifinance, Tbk Manado Branch. The research method used is descriptive qualitative. The results showed that the Internal Control System at PT. Mandala Multifinance, Tbk Manado branch has well had a Company Internal Policy (KIP) which is implemented to avoid fraud when receiving company cash.
INFLUENCE OF FIRM SIZE AND BOARD SIZE TOWARDS CAPITAL STRUCTURE DECISION (CASE STUDY: STATE-OWNED ENTERPRISE BANK IN INDONESIA) Magdalena, Pangkey Hannah Maria; Pangemanan, Sifrid S; Tulung, Joy Elly
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 3 (2017): JE VOL 5 NO 3 (2017) HAL 3764
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v5i3.18081

Abstract

Abstract: The purpose of this research is to analyze the impact of Firm Size and Board Size toward Capital Structure simultaneously and partially. The objects of this research are state-owned enterprise banks that are listed in Indonesia Stock Exchange. This research is an associative study and used quantitative method which utilizes multiple regression analysis as the tool of analysis. Firm Size, Board Size and Capital Structure data of all banks were obtained for 10 years period each bank. The research results show that Firm Size did not give any significant impact toward Capital Structure partially, while Board Size, partially, gave significant impact toward Capital Structure. Simultaneously, Board Size and Firm Size give a significant impact toward Capital Structure. There are still a large part of what influences capital structure decision in Indonesian state-owned banks that should be examined, since these two variables examined in this research only provides 41.3% explanation. Keywords: capital structure, firm size, board size.
THE EFFECT OF EARNINGS PER SHARE (EPS) & RETURN ON EQUITY (ROE) ON STOCK PRICE OF BANKING COMPANY LISTED IN INDONESIA STOCK EXCHANGE (IDX) 2010-2014 Talamati, Mohamad Rianto; Pangemanan, Sifrid S
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 1008 - 1123
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v3i2.9287

Abstract

Capital market is one of the instruments in the world of business to make profit. Investors invest at capital markets because of the expected profit. Investors often suffer loss of funds when investing because they do not see the factors that affect the value of the stock price. The purpose of this research was analyzing the effect of Earnings per Share (EPS) and Return on Equity (ROE) on Stock Price of banking company listed on Indonesia Stock Exchange in 2010-2014. The samples used were 5 banking companies that passed the test of purposive sampling. Correlation coefficient (R) indicates the variable has a strong relationship. Coefficient of determination shows that the Stock Price is influenced by the EPS and ROE. Simultaneously both EPS and ROE variables affect stock price. Partially, EPS have significant positive effect on Stock Price while ROE does not affect partially on Stock Price. Thus, banking companies listed in the Indonesia Stock Exchange in improving corporate performance need to pay attention to Earnings per Share and Return on Equity because both variables simultaneously have a significant effect on stock prices Keywords: stock price, EPS, ROE
ANALYSING LOGISTIC MANAGEMENT OF CULINARY SMALL AND MEDIUM ENTERPRISE IN THE COASTAL AREA IN MANADO (STUDY CASE OF DABU-DABU LEMONG RESTAURANT) Kerap, Stephenny K. R.; Pangemanan, Sifrid S
Journal of Asean Studies on Maritime Issues Vol 3, No 5 (2017)
Publisher : Journal of Asean Studies on Maritime Issues

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

Abstract

Small and Medium Enterprises have significant roles in developing the economy. Therefore developing SMEs is crucial to do including empowering the core business process of SMEs especially in culinary sector. The culinary sector is important because it might help to promote Manado through the food they provide. The culinary SMEs that lately became famous in Manado are the grilled fish restaurants especially those located in the coastal area of Manado that have high potential in attracting consumers due to their restaurant’s location that built in the coast area which also help to add business competitiveness. In culinary SMEs, providing the food is the most critical aspect to do. Logistic management became crucial as a business activity that supports the Production and Operation Management. Logistic Management key activities considered as the indicators in determining the current logistic management performance and strategies applied by Dabu-Dabu Lemong restaurant to reach the satisfying level of logistic management performance. Using Qualitative research methodology, the owner of Dabu-Dabu Lemong restaurant was being interviewed and the result showed the logistic management performance of Dabu-Dabu  Lemong culinary SME in Manado is in proper condition and there are total of 8 logistic management strategies that generated from this research.Keywords: Logistic Management, Small and Medium Enterprises
COMPARATIVE ANALYSIS OF EXPERIENTIAL MARKETING AND SOCIAL ENVIRONMENT BETWEEN SINGLE AND MARRIED CUSTOMER OF JOHNNY ANDREAN SALON MANADO TOWN SQUARE Montong, Marini .; Pangemanan, Sifrid S; Tumewu, Ferdinand .
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 3 (2017): JE Vol 5 No 3 (2017) HAL 2938
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v5i3.17224

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Abstract: There is an increasing competition among the beauty salons in Manado Town Square. As one of the salons, Johnny Andrean Salon is forced to keep its customer. Customer revisit intention is a very important part of a business. Experiential marketing and social environment play a part in building customer revisit intention. In order for Johnny Andrean Salon to be able to keep its customer, this study aims to analyze whether there is a significant difference between its single customer and married customer. The result shows that there is a significant difference in experiential marketing, while not in social environment. However, according to the result based on the indicators show that, there are actually two indicators in each category that has a significant difference. In experiential marketing, they are the feel indicator and the act indicator; and social comfort indicator as well employee job enthusiasm indicator for the social environment. Hence, this research proposes that the focus of the improvement in order to develop a better strategy approach to boost the customer revisit intention should be prioritized mostly in these 4 indicators, particularly aimed to the single customer.Keywords: experiential marketing, social environment, marital status
ANALISIS PENCATATAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. WENANG PERMAI SENTOSA Armelia Pania, Armelia; Pangemanan, Sifrid s; Afandy, Dhullo
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 236 - 360
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v2i3.5500

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Pajak Pertambahan Nilai (PPN) adalah pajak yang dikenakan atas setiap pertambahan nilai dari barang atau jasa dalam peredarannya dari produsen ke konsumen. Mekanisme pemungutan, penyetoran, dan pelaporan PPN suatu perusahaan ada pada pihak pedagang atau produsen yang disebut Pengusaha Kena Pajak (PKP). PT Wenang Permai Sentosa adalah anak dari perusahaan AKR Land Development yang bisnis utamanya bergerak dalam bidang property dimana dalam proses pencatatan maupun pelaporan PPN harus sesuai dengan prinsip serta aturan yang berlaku.Tujuan penelitian ini, yaitu untuk menganalisis ketaatan terhadap proses pencatatan dan pelaporan PPN pada PT Wenang Permai Sentosa. Metode analisis yang digunakan adalah analisa deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa, untuk perhitungan pajak masukan dari pembelian barang kena pajak dan pajak keluaran dari penjualan/penyerahan barang kena pajak selama tahun 2010?2012 mengalami angka perhitungan PPN Lebih Bayar itu di sebabkan karena VAT In lebih besar dari VAT Out. Disarankan agar sistem administrasi perpajakan secara historis terus mengalami perubahan oleh karenanya perusahaan sebaiknya terus melakukan update atas regulasi perpajakan. Kata kunci: pencatatan, pelaporan, pajak pertambahan nilai
Penerapan metode pencatatan dan penilaian atas persediaan bahan baku pada Dolphin Donuts Bakery Manado Pogaga, Angelica Claudia; Pangemanan, Sifrid S; Warongan, Jessy D. L
Indonesia Accounting Journal Vol 1, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.25745

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Inventories are assets that are held for sale in the normal course of business or goods that are used or consumed in production to be sold. For companies, inventory is a very important asset because with the company?s inventory can maintain it?s survival. The problem that often occurs in inventory accounting is recording and valuation. The purpose of this research is determine the suitability of the application of recording and valuation or raw material inventories at Dolphin Donuts Bakery Manado with the Statement of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP). Dolphin Donuts Bakery Manado is a company engaged in the food industry that produces a variety of breads, pastries, donuts and birthday cakes. The method used in this research is descriptive qualitative method. Based on research results obtained that method of recording inventories is not all in accordance with SAK ETAP. Whereas the valuation of raw material inventories applied by Dolphin Donuts Bakery Manado is in accordance with the Statement of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) Chapter 11 Regarding Inventories.
EMPLOYEE DISCIPLINE AND ATTITUDE TO JOB SATISFACTION IN SEKRETARIAT DAERAH KABUPATEN MINAHASA Demak, Jihan Rizki Kiay; Pangemanan, Sifrid S
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 236 - 360
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v2i3.5503

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The society requires the work of government apparatus who are able to give serious attention in optimalize public service well. Experience and observation of Indonesian bureaucracy history along this time is not showing prime condition as the society expectation.This condition is the main factor that the core problem of the unsuccesful inefficiency of the bureaucracy work in order to go to bureaucracy in good governance.The matter of work satisfaction in relation with discipline and working attitude becoming essential since at last all of that will influenced the institution’s ability in reaching the goals. The purpose of this research is to analyze influence of employee discipline and attitude towards employee job satisfaction and to identify which factors that have the most significant influence to the employee job satisfaction. The research method that used in this research associative with multiple linear regression analysis technique, as sample of the research 58 respondent taken from employees at Sekretariat Daerah of Minahasa regency. The finding revealed that both employee discipline and employee attitude have significant effect to the job satisfaction of SEKDA Minahasa. They should apply the discipline sanction objectively and feel free in carrying on their aspiration. Keywords: employee discipline, employee attitude, job satisfaction.