Analisis Dampak Reviu Inspektorat terhadap Kualitas Akuntabilitas Laporan Keuangan Pemerintah Daerah (LKPD) Kab. Minahasa Tenggara TA 2010 dan 2011

This study aims to determine the mechanism of review of financial statements the Government Financial Reportby InspektoratKab. Minahasa Tenggara at every stage of planning, execution and reporting. Based on these results, the implementation of Review LKPD by Inspektorat for Year 2010 and 2011 has not been a significant impact on increasing accountability LKPD. The Goverment Minahasa Tenggara should prepare measures improvement review of mechanisms at each stage planning, execution and reporting standards by following the guideline of Review (Peraturan Menteri Dalam Negeri No. 4 Tahun 2008), the education and training Inspektorat personnel in coordination with BPK, fulfillment quantity, human resources and quality standards as well as the identification of any problems Inspektorat which has led disclaimer opinions LKPD year 2010 and 2011 as a priority determining corrective actions in coordination with the DPPKAD and BPK RI

The Key Drivers Of Banks E-recruitment In Manado

Internet has linked most of the countries in this whole world. It is now becoming a critical communications tools and services, with distinct characteristics and communication capabilities that allow an organization or company to use them to achieve multiple communication goals. The objective of this research is to analyze how the key drivers of e-recruitment affect recruitment methods of Banks in Manado. This research is limited to three of Development Banks that are Bank Sulut, Bank Negara Indonesia, and Bank Rakyat Indonesia as Limited Companies that using online system to recruit the right employee from ramdom candidates. Method of Analysis used in this research is quanlitative method that aimed at making valid inferences from the often overwhelming amount of collected data. The implementation of e-recruitment system for recruiting new employees in observed bank in this research has made the recruitment system become beneficial in each bank. To conclude, related with the performance of these banks, the human resources department must consider about the importance of the key drivers because of these factors roles in stimulating the management parties of these banks to execute e-recruitment system in more effective and efficient way. Keywords: internet, e-recruitment, key drivers,bank recruitment

Analyzing the Effect of Virtual Atmospheric Cues, Sales Promotions, and Situational Factors on Online Impulse Buying in Manado

The growth of e-commerce in Indonesia has increased significantly in recent years, while Indonesias shoppers tend to be more impulsive, and it includes shoppers in Manado. There are many factors that could possibly affect online impulse buying. Some of them are virtual atmospheric cues, sales promotions, and situational factors. The aim of this study is to analyze the effect of virtual atmospheric cues, sales promotions, and situational factors on online impulse buying. This research collects primary data through questionnaires and uses Multiple Regression. Population observed is internet users in Manado who have ever bought products online with 60 respondents as the sample size. The result of this study shows that sales promotions and situational factors have significant positive effect on online impulse buying, while virtual atmospheric cues does not have that effect. To attract more consumers to buy impulsively, the recommendations for online shop owners are to keep offering sales promotions effectively, giving affordable price to increase purchasing power of consumer, and also maintaining the 24 hours services and easiness of accessing online shop to stimulate consumer to spend more time at the online shop. Keywords: impulse buying, virtual atmospheric cues, sales promotions, situational factor

Analisis Potensi Pajak Hiburan di Kota Manado

Pendapatan asli daerah (PAD) merupakan salah satu indikator untuk mengukur kemampuan dan kemandirian keuangan suatu daerah. Tujuan penelitian ini untuk mengetahui besarnya potensi pajak hiburan di kota Manado dan untuk mengetahui apakah target penerimaan pajak hiburan di tahun 2015 telah sesuai dengan potensinya atau tidak. Metode penelitian yang digunakan deskriptif kuantitatif. Hasil penelitian menunjukan bahwa potensi pajak hiburan di kota Manado sangat besar dan terus meningkat dari tahun 2010 2014. Akan tetapi terdapat selisih yang sangat jauh antara target penerimaan pajak terhadap potensi penerimaan pajak hiburan yang ada. Hal ini dibuktikan dengan perhitungan selisih antara target penerimaan pajak hiburan 2015 terhadap potensi penerimaan pajak hiburan 2015, yaitu sebesar 64,5%. Hasil penelitian dapat disimpulkan bahwa, penerimaan pajak hiburan di kota Manado belum mencerminkan potensi yang sebenarnya, oleh karena itu pimpinan Dinas Pendapatan Daerah Kota Manado sebaiknya mengoptimalkan penerimaan pajak hiburan agar Pendapatan Asli Daerah akan semakin meningkat. Kata kunci: potensi pajak hiburan, pendapatan asli daerah, kota manad

The Comparison Analysis of Consumer Complaint and Switching Behavior From Xl to Telkomsel Product in Manado

Indonesia is one of the countries that experienced the most rapid growth in the mobile industry. The two examples of mobile industry are XL and Telkomsel. The objectives are to know if there is significant difference of consumer complaint and switching behavior between XL and Telkomsel. This research is a comparison type, by using quantitative method, in which use questionnaire as a tool to gather data and analysis. The hypothesis of this research is there is a significant difference of consumer complaint and switching behavior between XL and Telkomsel. The populations observed are those who are complaint and make a switching behavior between XL and Telkomsel in Manado with sample 100 respondents. This research analyzes about the compare means with independent samples T-test between XL and Telkomsel based on Technical, price/billing and miscellaneous problem.The result shows that are a mean different between XL and Telkomsel in terms of consumer complaint and switching behavior, and it are supported by level of significant.It is better for XL company management to improve the service quality for consumer, so the switching behavior can be decreased. Keywords: consumer complaint, switching behavior

The Application of Activity-based Costing (ABC) and Job Order Costing (JOC) at Wisata Bahari Restaurant Manado

ABC is used to determine more accurate product costs by tracing activities required, especially for the purpose of decision making. ABC can show to management about the high cost of low-volume products. Smokie Crab and Grilled Squid from Wisata Bahari Restaurant, Manado, are the sample. The purpose of this research is make more accurate calculation of the cost, which can provide information on the cost of production is more clear for owner of Wisata Bahari Restaurant Manado, so as to obtain the cost of goods sold better in the competition. There are several ways to determine the cost of goods sold as cost calculation system based on order (job order costing), cost calculation system based on process (process costing), activity-based costing system (ABC), determining the selling price of normal (normal pricing), and others. JOC is to calculate the cost of goods selling by any order, whether raw materials, labor, and overhead. While ABC system uses activity as the pricing of goods selling. Of these activities, the overall total cost charged to each product. Between ABC and JOC calculation for Smokie Crab and Grilled Squid, there are differences between the selling price. For smokie crab, better if Wisata Bahari Restaurant using ABC calculation. But for grilled squid, JOC calculation. Keywords: activity-based costing, job order, selling pric

Analisis Sistem Informasi Akuntansi Persediaan Pada Yamaha Bima Motor Toli-toli

Penerapan sistem informasi akuntansi pada persediaan akan memberikan banyak manfaat bagi Perusahaan dan manajemen dalam menjalankan usahanya. Persediaan memiliki peranan yang penting yaitu sebagai sumber daya ekonomi fisik yang perlu diadakan dan dipelihara untuk menunjang proses penjualan. Penelitian ini bertujuan untuk mengetahui sistem informasi akuntansi persediaan pada dealer Yamaha Bima Motor Toli-Toli. Metode yang digunakan adalah kualitatif deskriptif. Hasil penelitian menunjukkan, sistem administrasi dealer telah di ubah dari sistem manual menjadi terkomputerisasi yang menghasilkan output yang berguna bagi setiap pengguna informasi tersebut. Hal tersebut dibuktikan dengan semua komponen yang dibutuhkan untuk menunjang suatu sistem berlaku telah dimiliki oleh Yamaha Bima Motor dan adanya unsur pengendalian internal. Pimpinan Yamaha Bima Motor sebaiknya mengimpementasikan pengendalian internal secara terstruktur, serta mengembangkan pengendalian akses yang harusnya dibatasi oleh penggunaan ID staff & passsword, sehingga hanya unit-unit tertentu yang bisa melakukan akses yang bersifat internal. Kata kunci: sistem informasi akuntansi, persediaa