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All Journal Riset Akuntansi dan Portofolio Investasi
Fanda D. P. Rundengan
Sam Ratulangi University
Economics, Econometrics & Finance Social Sciences

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Kontribusi dan efektivitas sektor kelautan dan perikanan terhadap pendapatan asli daerah Provinsi Sulawesi Utara tahun 2022-2025 Sammy Victor Gabriel Tumbage; Jantje J. Tinangon; Fanda D. P. Rundengan
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.479

Abstract

North Sulawesi Province possesses substantial marine and fisheries potential, as roughly 73 percent of its territory consists of water. However, this potential has not been matched by a proportional contribution to Regional Original Income (Pendapatan Asli Daerah/PAD). This study analyzes the contribution and effectiveness of the marine and fisheries sector to North Sulawesi Province's PAD for the 2022–2025 period, using a descriptive qualitative case-study approach that combines documentary data with interviews with officials from the Marine and Fisheries Agency. The findings show that the sector's contribution to PAD declined over the period, from 0.12% in 2022 to a low of 0.001% in 2024 before recovering slightly to 0.05% in 2025; in every year the contribution falls into the very-low category, indicating that the sector has not meaningfully supported PAD growth. The effectiveness of revenue management fluctuated more sharply, from very effective (125.86%) in 2022 to not effective (0.85%) in 2024, before improving to fairly effective (88.67%) in 2025, with an average effectiveness of 72.88% across the period, classified as less effective overall. These patterns indicate that revenue targets have not been consistently or optimally achieved, and that target-setting for this sector requires a more conservative, evidence-based approach that better anticipates weather-related and external-demand shocks.
Biaya lingkungan dan sustainability report terhadap kinerja keuangan: Bukti empiris subsektor batubara di Bursa Efek Indonesia (2019–2024) Helmi Nasrullah Muhammad; Fanda D. P. Rundengan
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.482

Abstract

Although the effect of green accounting on financial performance has been widely studied, research focusing specifically on the coal subsector, which faces higher environmental-regulation intensity and decarbonisation pressure than other mining subsectors remains limited. This study examines the effect of environmental costs and sustainability report disclosure on the financial performance of coal-subsector companies listed on the Indonesia Stock Exchange over the 2019–2024 period. A quantitative approach was applied using secondary data from financial statements and Corporate Social Responsibility (CSR) reports. From a population of 34 companies, 23 were selected through purposive sampling, yielding 115 firm-year observations. Multiple linear regression shows that environmental costs have a significant negative effect on Return on Assets (ROA), with a significance value of 0.001 (<0.05), whereas sustainability report disclosure has no significant effect (significance value 0.675 > 0.05). The two variables jointly explain only 8.9% of the variation in ROA (F-test significance 0.005 < 0.05). The findings underline the importance of managing environmental costs strategically to improve operational efficiency and profitability, and highlight the need for firms to integrate sustainability disclosure into their core business strategy.
Partisipasi penyusunan anggaran dan kinerja pegawai: Peran moderasi motivasi kerja pada Universitas Sam Ratulangi Irene Jeanette Sumendap; Victorina Z. Tirayoh; Fanda D. P. Rundengan
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.487

Abstract

Employees with good performance can provide maximum contribution to an organization, while low performance may hinder the achievement of organizational goals. This study examines the effect of budgetary participation on employee performance at Sam Ratulangi University, and the moderating role of work motivation in that relationship, grounded in Goal Setting Theory. A quantitative survey approach was used. The population comprised all 357 employees of Sam Ratulangi University, and a sample of 35 employees directly involved in the budget preparation process at their respective work units was selected using purposive sampling. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS. The results show that (1) in Model I, budgetary participation alone has no significant effect on employee performance (t = 0.258; p = 0.798); and (2) in Model II, when work motivation and the interaction term were included in the model, budget participation, work motivation, and their interaction collectively had a significant effect on employee performance (F = 9.122; p < 0.001; Adjusted R² = 0.417), with the participation × motivation interaction term itself showing significance (p = 0.472). These findings indicate that budget participation is insufficient to enhance employee performance; nor is its effect amplified by the moderating influence of adequate work motivation levels.
Co-Authors Helmi Nasrullah Muhammad Irene Jeanette Sumendap Jantje J. Tinangon Sammy Victor Gabriel Tumbage Victorina Z. Tirayoh