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Showing 1–50 of
8,189 results
Yuvita M. F. Goni, Novi Swandari Budiarso
Journal article
Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hour...
Riri I. C. Lumikis, Ventje Ilat
Value Added Tax (VAT) is a tax imposed at the time the company makes a purchase on Taxable Goods (BKP) / Taxable Services (JKP) charged from the Tax Imposition Basis (DPP). Every purchase of goods to ...
Jesella Lourina Makaluas, Winston Pontoh
The presence of an internal control system of fixed assets that will assist management in supervising, monitors costs incurred when fixed assets are acquired until property, plant, and equipment are r...
Zulviki Alinti, Semuel M. Timbowo, Feny Mentang
Smoking fish with smoke liquid is a method of processing or preserving fish by utilizing a combination of drying treatment with oven and providing natural chemical compounds of liquid smoke. Vacuum pa...
Alindra Podungge, Lena Jeane Damongilala, Hanny Mewengkang
The purpose of this study was to determine the antioxidant activity of seaweed Eucheuma spinosum through phytochemical and DPPH test (1,1-diphenyl-2-picrylhidrazyl). This study utilized 2 solvents i.e...
Rinny Fadlilah Mokodompit, David Paul Elia Saerang, Hendrik Manossoh
. The Implementation of National Health Insurance (NHI) has been started in Indonesia since 2014. BPJS Health has been appointed as the organizer of NHI and First-rate Health Facilities as the impleme...
Jefri Herbert Mailoor, Jullie J. Sondakh, Hendrik Gamaliel
. This study aims to test empirically the effects of government accounting system, organizational culture, performance of regional government officials, the role of government internal auditor, and go...
Frandy Karundeng, Grace B. Nangoi, Herman Karamoy
. The corporate's responsibility currently has evolved into a triple bottom line principal which directs the corporates for are not only focused on its profit achievement (profit), but also to secure ...
Richard D. E. Gaghauna, David P. E. Saerang, Jessy Warongan
. This research is aimed to understand the obstacles of disbursing capital expenditures in Talaud local government and strategies to overcome such problems. This is an exploratory qualitative research...
Josephien Polii, Lintje Kalangi, Linda Lambey
. The existence of budgetary reform in local financial management from traditional budget to performance budget requires DPRD members as executive partners to know and understand performance-based bud...
Sherly Pauweni, Herman Karamoy, Hendrik Gamaliel
. One of the main problems in the asset management is the asset utilisation and management disorders. This creates difficulties for the local government to identify the assets that they hold or manage...
Rukiah Rahman Ali, Herman Karamoy, Jessy Warongan
. Management of the local Asset must be implemented properly in order to give an idea of the richness of the area, and can be used for basic financial statements. This study aims at analyzing the mana...
Sarifudin Mada, Lintje Kalangi, Hendrik Gamaliel
. The accountability of village fund management has become a demand for local government. The existence of this demand results from the implementation of Law No. 6 of 2014 on the Village. The manageme...
Kukuh Haryoko, Grace B. Nangoi, Lintje Kalangi
. The effective role of the Government Internal Auditor (APIP) can be realized if supported by a professional and competent Auditor with an increasingly qualified internal audit result. In order to im...
Gisela Awuy, Ari B. Rondonuwu, Alex Denny Kambey
The aim of this research is to determine the species richness, individual abundance, and the ecology index of the coral fishes on the artificial reef of Kareko waters, District of North Lembeh - Bitu...
Riezky H. S. Wuwumbene, Ari B. Rondonuwu, Victor N. R. Watung
Artificial reefs already placed in the coast of the village of Arakan, South Minahasa regency since June 2015. Artificial reef, that would be the location of research are concrete and iron, mostly be ...
Size Distribution and Growth of Young Payangka Fish, Ophieleotris Aporos (Bleeker) From Lake Tondano
Mayangsari Kimberli Susanto, Nego E. Bataragoa, Ruddy D. Moningkey
The research was conducted at the location of Lake Tondano, Minahasa District.The young payangka fish, locally known as nike fish by fishermen of the area. This study aims to determine the size distri...
Franklin R. Kemenangan, Gaspar D. Manu, Fransine B. Manginsela
Marine algae is one resource that has important economic value because it has cagar, carrageen and alginate ontent (Indriani and Sumiarsih, 1999). In the world of science, the word algae comes from th...
Hariyano Hasantua, Ridwan Lasabuda, Adnan S. Wantasen
The decrease of mangrove ecosystem in the coast Labuan Uki bay loak subdistrict, bolaang mongondow province caused by conversion land on each parts of mangrove become industry area and people residanc...
Ruddy D. Moningkey, Lawrence J. L. Lumingas, Unstain N. W. J. Rembet
The present paper describes the soft-bottom macrozoobenthic community structure inhabiting Lembeh Island's waters (North Sulawesi). Material for the study was collected from 5 stations in October 2013...
Rully Firmalinda Gobel, Jan W. S. F. Tamanampo, Rose O. S. E. Mantiri
The research was conducted in December 2016 in Totok Bay, Ratatotok Subdistrict, with the aim to know the size structure, growth pattern and condition factor of red lolosi fish (Caesio chrysozona). It...
Metris S. Wangkanusa, Khristin I. F. Kondoy, Ari B. Rondonuwu
This research was conducted in coastal waters of Tongkeina, Bunaken Sub-district, Manado City, North Sulawesi. The purpose of this research is to know the density and morphometric characters of seagra...
Febry S. I. Menajang, Georis J. F. Kaligis, Billy T. Wagey
Purpose of this research is to know the community of seagrass, and physical-chemical parameters in the South Bangka island, North Minahasa Regancy, North Sulawesi Province. Data retrieval by the rando...
Ariesta Akbar Martino, Nego E. Bataragoa, Leonardo J. Tombokan
Fish that migrate to tidal areas are usually dominated by the juvenile phase. This research was conducted in order to know the abundance and variation of species that present in the intertidal water a...
Gajali Husain, Jan W. S. F. Tamanampo, Gaspar D. Manu
Sea cucumbers (Holothuroidea) are a group of marine invertebrate animals of the class Holothuroidea (phylum Echinodermata). At present, hunting of sea cucumbers is not only targeted at species of high...
Muhammad Yusran Boynauw, Ridwan Lasabuda, Unstain N. W. J. Rembet
This study was carried out in Sauk village, Lolak district, Bolaang Mongondow regency on June 10th – August 11th, 2016, around mangrove ecosystem at the geographic position of 00 50' 10'' N and 1230 ...
Angel Wulandari Manialup, Grace B. Nangoi, Jenny Morasa
. Government Internal Control system is a system of internal control implemented whole in the central government and local government. If the Government Regulation Number 60 year 2008 is performed eff...
Jan W. F. S. Tamanampo, Georis J. F. Kaligis, Lawrence J. L. Lumingas
The research of cumulative valuation of physico-chemical from Tondano Lake was conducted in to dry season on 2015. The purpose of the study was to analysis of water quality of the Lake such a...
Astuty Veronika Laura Harbelubun, Lintje Kalangi, Linda Lambey
. Implementing government regulation number 71 Year 2010 has brought a new challenge into local government accounting including Southeast Maluku District. This research aims to analyse SIMDA applicati...
Nirmawati Husain, Grace B. Nangoi, Hendrik Manossoh
. Farmer and Fisherman Hospital utilizes accrual basis for its accounting and financial statements. It is also required to produce 2 types of financial statements based on: Financial Accounting Standa...
Kayyan Mompala, Ari B. Rondonuwu, Unstain N. W. J. Rembet
The purpose of this research is to know the success rate of Acropora sp coral growth rate transplanted on different artificial reefs (iron and concrete) in Kareko waters of North Lembeh Sub-district o...
Gabriela M. Anes, Jefrey I. Kindangen, Johannes Van Rate
Olahraga adalah salah satu kegiatan manusia untuk menjaga kebugaran tubuh. Pada era sekarang olahraga pun mulai diminati kembali. Dapat dilihat dari perkembangan yang ada dibeberapa daerah, salah satu...
Olvis Tamalihis, Julianus A. R. Sondakh
Perkembangan pembangunan kabupaten Talaud semakin meningkat tiap tahunnya. Khususnya sektor industri perdagangan dan jasa, pembangunannya juga semakin maju, hal ini juga didukung oleh faktor letak geo...
Astrid P. Suot, Prof Sangkertadi, Pierre H. Gosal
Latar belakang, dunia pendidikan memegang peranan penting dalam mencerdaskan kehidupan bangsa dan menciptakan masyarakat yang adil dan makmur. Salah satu cara dengan melengkapi sarana dan prasarana an...
Swarz R. N. Kaawoan, Ingerid L. Moniaga, Johansen C. Mandey
Perkembangan pariwisata kota Manado semakin meningkat tiap tahunnya. Selain itu sektor industri, perdagangan dan jasa pembangunannya juga semakin maju, hal ini juga didukung oleh faktor letak geografi...
Billy C. Bakarbessy
Remaja merupakan satu identitas yang potensial sebagai penerus cita-cita, perjuangan dan pembangunan bangsa. Pendidikan para remaja sangat berpengaruh atas kualitas edukasi para remaja, yang berdampak...
Rocky B. Wongkar, Judy O. Waani, Hendriek H. Karongkong
Di kota Manado telah menunjukan pertumbuhan yang sangat pesat terutama di permukiman yang semakin padat dan menyebabkan rawannya resiko bencana kebakaran. Dalam hal ini sering terjadi pada kawasan-kaw...
Pricilia F. F. Soputan, Windy Mononimbar, Vicky H. Makarau
Keberadaan pasar tradisional di Indonesia bukan semata urusan ekonomi, namun mencakup isi ruang dan relasi sosial, warisan dan budaya. Bahkan kehadiran pasar tradisional merupakan bukti peradaban yang...
Stanley J. Toreh, Judy O. Waani, Herry Kapugu
Olahraga adalah salah satu cara untuk menyehatkan tubuh. Olahraga merupakan sarana bagi sebagian besar orang untuk mengurangi kejenuhan dari aktifitas sehari – hari. Ditambah peminat olahraga meningka...
Novianti R. Datu, Pingkan P. Egam, Cynthia E. V. Wuisang
Resort Wedding Center di Manado adalah sebuah wadah yang melayani akan kebutuhan saat akan melaksanakan pernikahan maupun setelah pernikahan serta bangunan yang menyediakan jasa pelayanan, penginapan,...
Teguh K. P. Kangiden, Rieneke L. E. Sela, Michael M. Rengkung
Indonesia merupakan negara kepulauan yang memiliki banyak suku bangsa, adat budaya, yang harus dijaga kelestariannya, seperti tertera dalam undang-undang nomor 5 tahun 1992 yang berisi tentang; bahwa ...
Friska S. Patoding, Judy O. Waani, Vicky H. Makarau
Di era globalisasi yang menuntut daya saing tinggi, dampak langsung globalisasi yang mencairkan batas-batas geopolitik suatu negara telah nyata membawa Perubahan besar dalam berbagai aspek kehidupan p...
Krystyenson Namare, Frits O. P. Siregar, Cynthia E. V. Wuisang
Dunia musik di Indonesia telah menunjukan pertumbuhan yang sangat pesat terutama dalam musik tradisional. Hal ini dapat dilihat dengan munculnya berbagai kelompok musik tradisional.musik tradisional m...
Estephanie C. Tacoh, Herry Kapugu, Ingerid L. Moniaga
Dalam kehidupan bermasyarakat di kota Manado, Sulawesi Utara salah satu tradisi yang unik adalah merayakan pesta pernikahan yang besar, mewah dan megah yang berlangsung secara turun-temurun dari beber...
Tiara D. Hamin, Cynthia E. V. Wuisang, Michael M. Rengkung
Seiring dengan bertambahnya jumlah jiwa penduduk di Indonesia konsumsi hasil pertanian juga semakin meningkat. Kota Kotamobagu merupakan wilayah yang memiliki kawasan pertanian pangan yang seluas 3.25...
Natalia Laloma, Judy O. Waani, Surijadi Supardjo
Pulau Karakelang menyimpan sejumlah destinasi wisata yang sungguh mempesona, salah satunya yaitu pantai Tambio'e, sebuah pantai indah di tepi jalan Beo yang mempesona di Pulau Karakelang. Namun di pan...
Marcello J. Tumbol, Prof Sangkertadi, Hanny Poli
Sirkuit adalah tempat dimana untuk menyediakan para pembalap serta tim untuk memperlihatkan perkembangan kendaraan mereka untuk berkompetisi dalam dan baraduh kecepatan yang mengadopsi teknologi untuk...
Atikah Basalamah, Raymond C. H. Tarore, Leidy M. Rompas
Bandara Sam Ratulangi Manado merupakan sarana transportasi udara kelas 1B di Kota Manado yang telah melayani penerbangan skala Internasional. Dengan adanya rencana penambahan rute penerbangan langsung...
Faleri M. Aling, Prof Sangkertadi, Sonny Tilaar
Musik merupakan salah satu hal yang banyak digemari atau disukai oleh masyarakat, baik dari anak-anak hingga yang sudah lanjut usia. Dari zaman dahulu hingga zaman sekarang yang semakin modern ini keb...
Gabriela R. Turangan, Idradjaja Makainas, Rieneke L. E. Sela
Desain Arsitektur Akustik adalah teknologi untuk mendesain ruangan, struktur dan konstruksi dari sebuah ruangan yang tertutup. Dengan desain arsitektural yang baik, suara-suara yang diinginkan dapat d...