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Ivone S. Saerang,Herman Karamoy,Victor P. K. Lengkong
Pág. 325 - 331
This study aims to find out whether government officials understand the mechanism of social assistance and grants and its legal basis for execution to minimize fraud prior to and during the execution of regional head election in South Minahasa district a...
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Herman KARAMOY, Sifrid PANGEMANAN, Ventje ILAT
Pág. 1 - 12
Social Enterprise is the organization that applies business methods and practices to create benefits to the society. This paper finds the problems encountered by Social Enterprise and its benefits to the society, the impact of the Social Enterprise progr...
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Olifia Tala,Herman Karamoy
Pág. 57 - 64
This study aimed to analyze the profitability and leverage to earnings management. The population of this study is chemical and basic industry sectors manufacturing companies who were registered in Indonesian Stock Exchange from 2012 to 2015. 14 companie...
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Theyza Korah,Herman Karamoy,Lintje Kalangi
Pág. 23 - 36
This research done to Analyze The Implementation Of Government Regulation Number 60 Of 2008 Concerning Internal Control Systems Of Government views from the north sulawesi 5 control elements. This is descriptive qualitative research, with developing fram...
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Grace M. Turangan,Herman Karamoy,Jantje J. Tinangon
Pág. 119 - 140
The purpose of this research is to examine the effect of the competence, experience, independence, objectivity, integrity and motivation auditor in North Sulawesi Provincial Inspectorate to audit quality. The study population was all auditors in Inspecto...
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Iwan Bin Lawitan,Herman Karamoy,Agus Tony Poputra
Pág. 191 - 206
This study aimed to recalculate the weighting of performance audit criteria by using Anlytical Hierarchy Process Method and comparing its results with the weighting of performance audit of Indonesian Supreme Audit Institution?s Auditor (BPK). Research co...
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Gebriany Pirade Wenur,Herman Karamoy,Jessy D. L. Warongan
Pág. 224 - 236
Economic development requires government and the community to develop and explore the potentials of the region to supporting the better economy in the future. Local Tax is one of regional revenues that has an important role in supporting the implementati...
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Chrysti D. Ponto,Herman Karamoy,Treesje Runtu
Pág. 1 - 13
Regional autonomy in Indonesia came into force on 1 January 2001. Regional Government Law 28 of 2009 on Regional Tax and Retribution, is set to be one source of revenue that comes from inside the area. Bitung is one of the autonomous regions. With the av...
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Megha Cicilia Rawung,Herman Karamoy,Inggriani Elim
Pág. 72 - 82
Regional Income is a source of regional finance and government financing. One of the original income receipts derived from the Regional Tax one of which is tax Hotel. This study was conducted to determine the potential of the hotel tax, the level of effe...
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Figih Fez Sugeha,Herman Karamoy,Rudy J. Pusung
Pág. 131 - 139
Regional Government in managing the budget income and expenditure (APBD) should be realized well and properly. The performance was the image of achievement of activity in realize the objective, purpose, vision, and mission on organization. The purp...
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